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Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles

Hussain, S.; Yan, L.; Liu, J; Miller, A.D.

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Authors

S. Hussain

L. Yan

J Liu

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Tony Miller anthony.miller@durham.ac.uk
Assistant Professor



Abstract

Academic research in accounting has often been characterised as exhibiting a dichotomy between the positivist approach and the critical, interpretive and interdisciplinary (CII) approaches. Our paper examines the extent of this dichotomy by presenting empirical evidence on the different source materials which the two communities use to construct their research papers. Across all articles published in six leading journals between 2002 and 2013, we find that positivist papers tend to be constructed from a narrower set of references drawn mostly from elite business journals while CII papers draw from a much more diverse range of sources, including non-elite journals, non-business journals and books. There is also evidence of the growing impact of journal ranking lists, with notable upward (downward) trends in the usage of high-ranked (unranked) reference sources. We suggest a link here with recent research on signalling within the publication process.

Citation

Hussain, S., Yan, L., Liu, J., & Miller, A. (2020). Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles. Critical Perspectives On Accounting, 66, Article 102086. https://doi.org/10.1016/j.cpa.2019.04.007

Journal Article Type Article
Acceptance Date Apr 30, 2019
Online Publication Date May 31, 2019
Publication Date Jan 31, 2020
Deposit Date May 3, 2019
Publicly Available Date Dec 1, 2020
Journal Critical Perspectives On Accounting
Print ISSN 1045-2354
Publisher Elsevier
Peer Reviewed Peer Reviewed
Volume 66
Article Number 102086
DOI https://doi.org/10.1016/j.cpa.2019.04.007
Public URL https://durham-repository.worktribe.com/output/1297037

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