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Theorizing (and) the future of interdisciplinary accounting research

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  • Reilley, Jacob
  • Löhlein, Lukas

Abstract

While interdisciplinary accounting research (IAR) is recognized as a polyphonic space for innovation and pluralism, scholars have increasingly expressed unease about the discipline’s future trajectory. This paper focuses the role of theory and how it contributes to stagnation and progress in IAR. To counter stagnation, some have advocated for more theoretical reflection, while other voices call for less emphasis on theory for the sake of pursuing practically relevant research. As young researchers, we reframe this debate by focusing on researchers’ everyday experiences with producing and developing theory. Drawing on a combination of autoethnographic material and interviews, we focus on how researchers ask questions, sort through literature, write and cite, present, and review papers for journals. Through the analysis of these materials, we provide three contributions. First, we highlight where, and through which practices, theoretical stagnation persists. Second, we outline suggestions for changing how we work, which address stagnation in concrete and actionable ways. Third, we propose rethinking theory – not as a process or product, but as a life-long event. We argue that these insights will help us focus on impactful research that emerges with and not despite theory.

Suggested Citation

  • Reilley, Jacob & Löhlein, Lukas, 2023. "Theorizing (and) the future of interdisciplinary accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    • Handle: RePEc:eee:crpeac:v:93:y:2023:i:c:s1045235423000266
    DOI: 10.1016/j.cpa.2023.102578
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