Purpose

The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in three leading interdisciplinary accounting research journals, Accounting, Auditing and Accountability Journal (AAAJ); Accounting, Organizations and Society (AOS); and Critical Perspectives on Accounting (CPA).

Design/methodology/approach

Profiling analysis is undertaken with a broad scan of publication descriptors in AAAJ, AOS and CPA between 2005 and 2016. Profiling stems from identifying and quantifying the characteristics of interdisciplinary research, and with further analysis, infer generalisations about its content and the community of interdisciplinary researchers.

Findings

The published output of 1,462 articles is produced by 1,688 authors affiliated with 660 institutions in 52 countries. The two most high-ranking topics are social and environmental accounting and management accounting. The highest-ranked authors are Stephen Walker, Rob Bryer, Lee Parker and Yves Gendron. The most productive universities are the University of London, Cardiff University and the University of Manchester. The countries highly involved in interdisciplinary accounting research are the UK, USA, Australia and Canada.

Research limitations/implications

The data is restricted by the sample of manuscripts based on three interdisciplinary accounting research journals for the period 2005–2016 and does not consider manuscripts published in other accounting and non-accounting journals. Additionally, the process of analysing publication descriptors to generate categorised lists was a complex process that may not be replicated precisely by other researchers.

Practical implications

The results reported in this study can assist researchers interested in interdisciplinary research on what they may expect to read and understand.

Originality/value

The present study profiles interdisciplinary research in accounting to gain a picture of the elements that comprise interdisciplinarity, which, at present, is without empirical investigation.

中文翻译：

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对跨学科会计研究进行概要分析：对三本主要期刊中的出版物描述符的分析

目的

这项研究的目的是通过探究三种主要的跨学科会计研究期刊《会计，审计和责任杂志》（AAAJ）中已发表文章的特点，来概述跨学科会计研究及其在研究人员中所起的促进作用；会计，组织与社会（AOS）；和会计的关键观点（CPA）。

设计/方法/方法

在2005年至2016年期间，对AAAJ，AOS和CPA中的出版物描述符进行了广泛的扫描，进行了分析分析。分析归因于对跨学科研究的特征进行识别和量化，并通过进一步的分析推断出其内容和跨学科研究人员的概括。 。

发现

已出版的1,462篇文章由52个国家/地区的660家机构的1688名作者制作。最重要的两个主题是社会和环境会计以及管理会计。排名最高的作者是斯蒂芬·沃克，罗伯·布雷尔，李·帕克和伊夫·根德伦。生产力最高的大学是伦敦大学，卡迪夫大学和曼彻斯特大学。跨学科会计研究高度参与的国家是英国，美国，澳大利亚和加拿大。

研究局限/意义

数据受基于2005-2016年间三门跨学科会计研究期刊的手稿样本的限制，未考虑其他会计和非会计杂志上发表的手稿。此外，分析出版物描述符以生成分类列表的过程是一个复杂的过程，其他研究人员可能无法精确复制。

实际影响

这项研究报告的结果可以帮助对跨学科研究感兴趣的研究人员了解他们可能希望阅读和理解的内容。

创意/价值

本研究介绍了会计学中的跨学科研究，以了解构成跨学科性的要素，而目前还没有进行实证研究。