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Why interdisciplinary accounting research tends not to impact most North American academic accountants

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  • Merchant, Kenneth A.

Abstract

Interdisciplinary accounting research (IAR) has not impacted the North American academic accounting research community to any material extent. This commentary is intended to provide a North American perspective on why this situation exists and what might be done to change it. The commentary explains that in the eyes of so-called “mainstream” researchers IAR research appears to suffer from one or more of three main problems—lack of relevance, questionable research contributions, and/or poor communication of findings. It is difficult to discern the contributions of even the best IAR research. The commentary concludes by providing suggestions for making the contributions of IAR research more easily recognizable by mainstream researchers.

Suggested Citation

  • Merchant, Kenneth A., 2008. "Why interdisciplinary accounting research tends not to impact most North American academic accountants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 901-908.
    • Handle: RePEc:eee:crpeac:v:19:y:2008:i:6:p:901-908
    DOI: 10.1016/j.cpa.2007.03.007
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    Cited by:

    1. Pimentel, Erica & Cho, Charles & Bothello, Joel, 2022. "The blind spots of interdisciplinarity in addressing grand challenges," MPRA Paper 114562, University Library of Munich, Germany.
    2. Roberts, Robin W. & Wallace, Dana M., 2015. "Sustaining diversity in social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 78-87.
    3. Kachelmeier, Steven J., 2018. "Do journals signal or reflect? An alternative perspective on editorial board composition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 62-69.
    4. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    5. Vilaça, Guilherme Vasconcelos, 2012. "Interdisciplinarity and tax law: The case of legal autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 483-492.
    6. Malsch, Bertrand & Guénin-Paracini, Henri, 2013. "The moral potential of individualism and instrumental reason in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 74-82.
    7. Chapman, Christopher S., 2018. "Interpretive methodological expertise and editorial board composition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 47-51.
    8. Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
    9. Everett, Jeff, 2008. "Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1149-1176.
    10. Pimentel, Erica & Cho, Charles H. & Bothello, Joel, 2023. "The blind spots of interdisciplinarity in addressing grand challenges," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    11. Goddard, Andrew, 2010. "Contemporary public sector accounting research – An international comparison of journal papers," The British Accounting Review, Elsevier, vol. 42(2), pages 75-87.
    12. Maran, Laura & Bigoni, Michele & Morrison, Leanne, 2023. "Shedding light on alternative interdisciplinary accounting research through journal editors’ perspectives and an analysis of recent publications," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).

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