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Reflections on interdisciplinary critical intellectual capital accounting research

Author

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  • John Dumay
  • James Guthrie

Abstract

Purpose - In 2001, theAccounting, Auditing & Accountability Journal(AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue. Design/methodology/approach - This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future. Findings - We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world. Research limitations/implications - This paper only investigates the themes found in theAAAJspecial issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants. Originality/value - We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material.

Suggested Citation

  • John Dumay & James Guthrie, 2019. "Reflections on interdisciplinary critical intellectual capital accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(8), pages 2282-2306, November.
    • Handle: RePEc:eme:aaajpp:aaaj-08-2018-3636
    DOI: 10.1108/AAAJ-08-2018-3636
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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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. Dellaportas, Steven & Xu, Lina & Yang, Zhiqiang, 2022. "The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    3. Francisca Castilla-Polo & M. Isabel Sánchez-Hernández, 2020. "Cooperatives and Sustainable Development: A Multilevel Approach Based on Intangible Assets," Sustainability, MDPI, vol. 12(10), pages 1-14, May.
    4. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    5. Driss El Kadiri Boutchich, 2022. "Human Capital in Public Research Laboratory: Towards an Alternative Evaluation and Prediction Method Based on Hybridization," Annals of Data Science, Springer, vol. 9(6), pages 1181-1200, December.
    6. Garry Carnegie & Lee Parker & Eva Tsahuridu, 2021. "It's 2020: What is Accounting Today?," Australian Accounting Review, CPA Australia, vol. 31(1), pages 65-73, March.

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