2014/10/02 by Lee D. Parker, James Guthrie · 57 citations
Business, Management and Accounting · Engineering · #Accounting #Accounting Education and Careers #Accounting and Organizational Management #Accounting research #Auditing, Earnings Management, Governance #Computer science #Currency #Economics #Engineering #Engineering ethics #Government (linguistics) #Originality #Political science #Public relations #Qualitative research #Relevance (law) #Scope (computer science) #Social science #Sociology #Subject (documents) #Value (mathematics)
paper · open access · doi:10.1108/aaaj-06-2014-1737
published in Accounting Auditing & Accountability Journal 27(8), 1218-1226 (Emerald Publishing Limited)
openalex publication_date 2014/10/02 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/30
Purpose – The purpose of this paper is to address and critique the current state and trajectory of the interdisciplinary accounting movement. Design/methodology/approach – An interdisciplinary literature sourced analysis and critique of the movement's positioning and trajectory. Findings – It observes the creeping currency of the financial economics-based accounting research tradition, with its attendant limitations in scope and policy/practice relevance of its subject matter and findings. The paper reveals the persistent growth and development of an interdisciplinary accounting community despite the pressures of careerist research score-based goal displacement produced by government and university performance measurement systems. Originality/value – The interdisciplinary movement is seen as offering issues focused and innovation-driven research that aims to engage with the complexities of the organisational and institutional actors’ worlds. This remit remains essential to the challenge of the accounting academy's pursuit of issues of societal significance.