View full metadata
THIS DOI METADATA WAS LAST UPDATED: 2024-01-10 23:08
Cite as
-
Full Title
FINANCIAL REPORTING
-
Publisher
FrancoAngeli
-
ISSN
2036-671X (Printed Journal)
2036-6779 (Online Journal)
-
Journal Issue Number
2
-
Journal Issue Designation
2
-
Journal Issue Date
2022
-
Full Title
Interdisciplinary research by accounting scholars: An exploratory study
-
By (author)
-
First Page
5
-
Last Page
34
-
Language of text
English
-
Publication Date
2022/11
-
Copyright
2022 FrancoAngeli srl
Introduction or preface
There is a growing consensus around the pivotal role of interdisciplinary research (hereafter IDR) in achieving innovative results and addressing the challenges of modern societies, whose solutions are often beyond the scope of a single discipline. This paper builds on this literature to explore the trends in IDR and its evaluation in research quality assessments in the context of accounting studies by Italian scholars, even in comparison with disciplinary research. This exploratory study covers a da- taset of all articles published by Italian accounting scholars in international journals indexed in Scopus from 1985 to 2015 (1,233 articles). We operationalise IDR as diversity in the subject area of journals where the articles are published and diversity in the disciplinary sector of coauthors. Thus, the novelty of this article is that instead of using a single indicator of IDR, we consider the interaction of two alternative perspectives of analysis. The main findings reveal a relevant increase in disciplinary and interdisciplinary articles, with a comparatively smaller increase for IDR. Additionally, we observe that IDR by Italian accounting scholars is strongly oriented towards medical publi- cations. Regarding quality evaluation, the findings show a significantly higher eval- uation of disciplinary studies compared to IDR according to the criteria followed by the national assessment exercise (VQR). This explorative study contributes to the debate on IDR in two different ways. On the one hand, our study shows a relatively low growth of IDR in the under-re- searched context of social sciences in a non-Anglo-Saxon setting, where national research evaluations have stimulated radical changes in the features and outlets of scientific production. On the other hand, our results are consistent with the view that papers with a clear disciplinary focus receive comparatively higher evaluations be- cause the standards established for assessment are usually defined within the disci- pline.
Reference list of
10.3280/FR2022-002001
Unstructured Citation
Abbott A. (2001), Chaos of Disciplines. (Chicago: University of Chicago Press). Aboelela S.W., Larson E., Bakken S., Carrasquillo
O., Formicola A., Glied S.A., Haas J., Gebbie K.M. (2007), Defining Interdisciplinary Research: Conclusions from a Critical
Review of the Literature. Health Service Research, 42(1), pp. 329-346.
https://doi.org/10.1111/j.1475-6773.2006.00621.x
Unstructured Citation
Abramo G., D’Angelo C.A. (2016), Refrain from adopting the combination of cita- tion and journal metrics to grade publications,
as used in the Italian national re- search assessment exercise (VQR 2011-2014). Scientometrics, 109(3), pp. 2053-2065.
https://doi.org/10.1007/s11192-016-2153-5
Unstructured Citation
Adams J., Jackson L., Marshall S. (2007), Bibliometric analysis of interdisciplinary research. (Report to the Higher Education Funding Council for England. Leeds, Evidence).
Unstructured Citation
Althouse B.M., West J.D., Bergstrom T., Bergstrom C.T. (2009), Differences in im- pact factor across fields and over time.
Journal of the American Society for In- formation Science and Technology, 60(1), pp. 27-34.
https://doi.org/10.1002/asi.20936
Unstructured Citation
Amat C. B. (2008). Editorial and publication delay of papers submitted to 14 selected Food Research journals. Influence of
online posting. Scientometrics, 74(3), 379-389.
https://doi.org/10.1007/s11192-007-1823-8
Unstructured Citation
Ancaiani A., Anfossi A.F., Barbara A., Benedetto S., Blasi B., Carletti V., Cicero T., Ciolfi A., Costa F., Colizza G., Costantini
M., Di Cristina F., Ferrara A., La- catena R.M., Malgarini M., Mazzotta I., Nappi C.A., Romagnosi S., Sileoni S. (2015), Evaluating
scientific research in Italy: The 2004-10 research evaluation exercise. Research Evaluation, 24(3), pp. 242-255.
https://doi.org/10.1093/reseval/rvv008
Unstructured Citation
Antonelli V. (2010), L’economia aziendale alla sfida dell'internazionalizzazione: cronaca di una morte annunciata?. Rivista Italiana di Ragioneria e di Economia Aziendale, 7-8, pp. 379-391.
Unstructured Citation
Archambault E., Larivière V. (2010), The limits of bibliometrics for the analysis of the social sciences and humanities literature. (World Social Science Report 2010: knowledge Divides, F. Caillods editor. Paris:UNESCO), pp. 251-254.
Unstructured Citation
Avallone F., Quagli A., Ramassa P. (2011), La produzione scientifica dei docenti italiani di Economia Aziendale. Un’analisi esplorativa nel triennio 2008-2010, Management Control, 3, pp. 119-150.
Unstructured Citation
Bauman Z. (2005) Liquid life. (Cambridge UK: Polity).
Unstructured Citation
Belcher B.M., Rasmussen K.E., Kemshaw M.R., Zornes D.A. (2016), Defining and assessing research quality in a transdisciplinary
context, Research Evaluation, 25, pp. 1-17.
https://doi.org/10.1093/reseval/rvv025
Unstructured Citation
Bertocchi G., Gambardella A., Jappelli T., Nappi C.A., Peracchi F. (2015), Bibliometric evaluation vs. informed peer review:
Evidence from Italy, Research Policy, 44, pp. 451-466.
https://doi.org/10.1016/j.respol.2014.08.004
Unstructured Citation
Bishop P.R., Schuyler W., Huck S.W., Ownley B.H., Richards J.K., Skolits G.J. (2014), Impacts of an interdisciplinary research
center on participant publication and collaboration patterns: A case study of the National Institute for Mathematical and
Biological Synthesis, Research Evaluation, 23(4), pp. 327- 340.
https://doi.org/10.1093/reseval/rvu019
Unstructured Citation
Bonaccorsi A., Cicero T., Ferrara A., Malgarini M. (2015), Journal ratings as predictors of articles quality in Arts, Humanities
and Social Sciences: an analysis based on the Italian Research Evaluation Exercise. (F1000Res., 4,
https://doi.org/10.12688/f1000research.6478.1
Unstructured Citation
Börner K., Klavans R., Patek M., Zoss A.M., Biberstine J.R., Light R.P., Larivière V., Boyack K.W. (2012), Design and update
of a classification system: the UCDS map of science, PLOS ONE, 7(7),
https://doi.org/10.1371/journal.pone.0039464
Unstructured Citation
Bornmann L., Mutz R., Neubans C., Daniel H.D. (2008), Citation counts for research evaluation: standards of good practice
for analizing bibliometric data and presenting and interpreting results. Ethics in Science and Environmental Politics, 8,
pp. 93-102.
https://doi.org/10.3354/esep00084
Unstructured Citation
Bourke P., Butler L. (1998), Institutions and the map of science: matching university departments and fields of research.
Research Policy, 26, pp. 711-718.
https://doi.org/10.1016/S0048-7333(97)00046-2
Unstructured Citation
Boyack K.W., Newman D., Duhon R.J., Klavans R., Patek M., Biberstine J.R., Schijvenaars B., Skupin A., Ma N., Börner K. (2011),
Clustering more than million biomedical publications: comparing the accuracies of nine text-based similarity approaches, PLOS
ONE, 6(3).
https://doi.org/10.1371/journal.pone.0018029
Unstructured Citation
Campbell D., Deschamps P., Côté G., Roberge G., Lefebvre C., Archambault E. (2015), Application of an “interdisciplinarity” metric at ther paper level and its use in a comparative analysis of the most publishing ERA and non-ERA Universities. September 2015. -- Available from: http://www.science-metrix.com/fr/publications/papiers-scientifiques/application-of-an-interdisciplinarity-metric-at-the-paper-level.
Unstructured Citation
Cheang B., Chongshou L., Lim A, Zhenzhen Z. (2015), Identifying patterns and structural influences in the scientific communication
of business knowledge, Scientometrics, 103, pp. 159-189.
https://doi.org/10.1007/s11192-014-1518-x
Unstructured Citation
Committee on Facilitating Interdisciplinary Research (2005). Facilitating Interdisciplinary research (Washington, National Academies Press).
Unstructured Citation
Donina D., Seeber M., Paleari S. (2017), Inconsistencies in the Governance of Interdisciplinarity: The Case of the Italian
Higher Education System. Science and Public Policy, pp. 1-11,
https://doi.org/10.1093/scipol/scx019
Unstructured Citation
Evans E. D. (2016), Measuring Interdisciplinarity using text. Socius: Sociological Research for a Dynamic World, June 24,
pp. 1-18.
https://doi.org/10.1177/2378023116654147
Unstructured Citation
Feller I. (2006), Multiple actors, multiple settings, multiple criteria: issues in assessing interdisciplinary research. Research
Evaluation, 15(1), pp. 5-15.
https://doi.org/10.3152/147154406781776020
Unstructured Citation
Ferrara A., Bonaccorsi A. (2016), How robust is journal rating in Humanities and Social Sciences? Evidence from a large-scale,
multi-method exercise, Research Evaluation, 25(3), pp. 279-291.
https://doi.org/10.1093/reseval/rvv048
Unstructured Citation
Foray D., Gibbons M. (1996), Discovery in the context of application, Technological Forecasting and Social Change, 53, pp.
263-277.
https://doi.org/10.1016/S0040-1625(96)00097-2
Unstructured Citation
Franceschini F., Maisano D. (2017), Critical remarks on the Italian research assessment exercise VQR 2011-2014. Journal of
Informetrics, 11(2), pp. 337- 357,
https://doi.org/10.1016/j.joi.2017.02.005
Unstructured Citation
Gibbons M., Limoges C., Novotny H., Schwartzman S., Scoot P., Trow M. (1994), The New Production of Knowledge (London: Sage).
Unstructured Citation
Heneberg P. (2013). Effects of print publication lag in dual format journals on scientometric indicators. PLOS ONE, 8(4),
e59877.
https://doi.org/10.1371/journal.pone.0059877
Unstructured Citation
Hessels L.K., van Lente H. (2008), Re-thinking new knowledge production: A literature review and a research agenda, Research
Policy, 37, pp. 740-760.
https://doi.org/10.1016/j.respol.2008.01.008
Unstructured Citation
Hicks D. (2004), The four literatures of social science (Handbook of quantitative science and technology research, H.F. Moed
et al. Amsterdam, Kluwer Academic), pp. 473-496.
https://doi.org/10.1007/1-4020-2755-9_22
Unstructured Citation
Huutoniemi K., Klein J.T., Bruun H, Hukkinena J. (2010), Analyzing interdisciplinarity: Typology and indicators, Research
Policy, 39, pp. 79-88.
https://doi.org/10.1016/j.respol.2009.09.011
Unstructured Citation
Kapeller J. (2010), Citation Metrics: Serious Drawbacks, Perverse Incentives, and Strategic Options for Heterodox Economics,
American Journal of Economics and Sociology, 69(5), pp. 1376-408.
https://doi.org/10.1111/j.1536-7150.2010.00750.x
Unstructured Citation
Klein J.T. (2006), Afterword: the emergent literature on interdisciplinary and transdisciplinary research evaluation, Research
Evaluation, 15, pp. 75-80.
https://doi.org/10.3152/147154406781776011
Unstructured Citation
Klein J.T. (1990), Interdisciplinarity: History, Theory, and Practice (Detroit).
Unstructured Citation
Koier E., Horlings E. (2015), How accurately does output reflect the nature and design of transdisciplinary research programmes?.
Research Evaluation, 24, pp. 37-50.
https://doi.org/10.1093/reseval/rvu027
Unstructured Citation
Lamont M., Mallard G., Guetzkow J. (2006), Beyond Blind Faith: Overcoming the Obstacles to Interdisciplinary Evaluation, Research
Evaluation, 15(1), pp. 43- 55.
https://doi.org/10.3152/147154406781776002
Unstructured Citation
Langfeldt L. (2006), The policy challenges of peer review: managing bias, conflict of interests and interdisciplinary assessments,
Research Evaluation, 15(1), pp. 31-41.
https://doi.org/10.3152/147154406781776039
Unstructured Citation
Larivière V., Haustein S., Börner K. (2015), Long-distance interdisciplinarity leads to higher scientific impact, PLOS ONE,
10(3),
https://doi.org/10.1371/journal.pone.0122565
Unstructured Citation
Larivière V., Gingras Y. (2010), On the relationship between interdisciplinarity and scientific impact, Journal of the American
Society for Information Science and Technology, 61, pp. 126-131.
https://doi.org/10.1002/asi.21226
Unstructured Citation
Laudel G., Origgi G. (2006), Introduction to a special issue on the assessment of interdisciplinary research, Research Evaluation,
15, pp. 2-4.
https://doi.org/10.3152/147154406781776066
Unstructured Citation
Laudel G. (2006), Conclave in the Tower of Babel: how peers review interdisciplinary research proposals, Research Evaluation,
15(1), pp. 57-68.
https://doi.org/10.3152/147154406781776048
Unstructured Citation
Levitt J., Thelwall M. (2008), Is multidisciplinary research more highly cited? A macrolevel study, Journal of the American
Society for Information Science and Technology, 59, pp. 1973-1984.
https://doi.org/10.1002/asi.20914
Unstructured Citation
Leydesdorff L., Goldstone R.L. (2014), Interdisciplinarity at the journal and specialty level: the changing knowledge bases
of the journal cognitive science, Journal of the association for information science and technology, 65(1), pp. 164-177.
https://doi.org/10.1002/asi.22953
Unstructured Citation
Moed H.F. (2005), Citation Analysis in research evaluation, (Spinger).
Unstructured Citation
Molas-Gallart J., Salter A. (2002), Diversity and excellence: considerations on research policy. IPTS Report.
Unstructured Citation
Moody J., Light R. (2006), A view from above: the evolving sociological landscape, American Sociologist, 38(1), pp. 67-86.
https://doi.org/10.1007/s12108-006-1006-8
Unstructured Citation
OECD (2015), Science, Technology and Industry Scoreboard 2015: Innovation for growth and society, (Paris: OECD Publishing).
Unstructured Citation
OECD (1972), Interdisciplinarity: problems of teaching and reserch in universities, (Washington DC: OECD Publications Center).
Unstructured Citation
Porter A.L., Rafols I. (2009), Is Science Becoming More Interdisciplinary? Measuring and Mapping Six Research Fields over
Time, Scientometrics, 81(3), pp. 719-745.
https://doi.org/10.1007/s11192-008-2197-2
Unstructured Citation
Qin J., Lancaster F.W., Allen B. (1997), Types and levels of collaboration in interdisciplinary research in the sciences,
Journal of the American society for information science, 48(10), pp. 839-916.
https://doi.org/10.1002/(SICI)1097-4571(199710)48:10
Unstructured Citation
Qiu L. (1992), A study of interdisciplinary research collaboration, Research Evaluation, 2(3), pp. 169-175.
https://doi.org/10.1093/rev/2.3.169
Unstructured Citation
Quagli A., Avallone F., Ramassa P. (2016), The real impact factor and the gap between accounting research and practice, Financial
Reporting, 1, pp. 29-57.
https://doi.org/10.3280/FR2016-001003
Unstructured Citation
Raasch C., Lee V., Spaeth S., Herstatt C. (2013), The rise and fall of interdisciplinary research: The case of open source
innovation, Research Policy, 42, pp. 1138- 1151.
https://doi.org/10.1016/j.respol.2013.01.010
Unstructured Citation
Rafols I., Leydesdorff L., O’Hare A., Nightingale P., Stirling A. (2012), How journal rankings can suppress interdisciplinary
research: A comparison between Innovation Studies and Business & Management, Research Policy, 41 (7), pp. 1262-1282.
https://doi.org/10.1016/j.respol.2012.03.015
Unstructured Citation
Rebora G., Turri M. (2013), The UK and Italian research assessment exercises face to face, Research Policy, 42, pp.1657-1666.
https://doi.org/10.1016/j.respol.2013.06.009
Unstructured Citation
Rinia E.J., van Leeuwen T.H., van Vuren H.G., van Raan A.F.J. (2001), Influence of interdisciplinarity on peer-review and
bibliometric evaluations in physics research, Research Policy, 30, pp. 357-361.
https://doi.org/10.1016/S0048-7333(00)00082-2
Unstructured Citation
Rinia E.J., Van Leeuwen T.H., Bruins E.E.W., Hendrik G., Van Vuren H.G., Van Raan A.F.J. (2002), Measuring knowledge transfer
between fields of science, Scientometrics, 54(3), pp. 347-362.
https://doi.org/10.1023/A:1016078331752
Unstructured Citation
Sanz-Menéndez L., Bordons M., Zulueta M.A. (2001), Interdisciplinarity as a multidimensional concept: measure in three different
research areas, Research Evaluation, 10(1), pp. 47-58.
https://doi.org/10.3152/147154401781777123
Unstructured Citation
Schmoch U., Breiner S., Cuhls K., Hinze S., Münt G. (1994), Interdisciplinary co- operation of research teams in science intensive areas of technology, final report to the Commission of the European Union, (Fraunhofer Institute for Systems and Innovation Research, Karlsruhe, Germany).
Unstructured Citation
Schummer J. (2004), Multidisciplinarity, Interdisciplinarity, and Patterns of research collaboration in nanoscience and nanotechnology,
Scientometrics, 59(3), pp. 425-465.
https://doi.org/10.1023/B:SCIE.0000018542.71314.38
Unstructured Citation
Skupin A., Biberstine J.R., Börner K. (2013), Visualizing the topical structure of the medical sciences: a self-organizing
map approach, PLOS ONE, 8(3),
https://doi.org/10.1371/journal.pone.0058779
Unstructured Citation
Steele T.W., Stier J.C. (2000), The Impact of Interdisciplinary Research in the Environmental Sciences: A Forestry Case Study,
Journal of the American Society for Information Science, 51, pp. 476-484.
https://doi.org/10.1002/(SICI)1097-4571(2000)51:5
Unstructured Citation
Turner B.S. (2000), What are Disciplines? And How is Interdisciplinarity Different? In: Weingart P., Stehr N. (eds), Practising
Interdisciplinarity, (London: University of Toronto Press), pp. 46-65.
https://doi.org/10.3138/9781442678729-005
Unstructured Citation
Uzzi B., Mukherjee S., Stringer M., Jones B. (2013), Atypical Combinations and Scientific Impact, Science, 342(6157), pp.
468-472.
https://doi.org/10.1126/science.1240474
Unstructured Citation
Van Leeuwen T., Tijssen R. (2002), Interdisciplinary dynamics of modern science: analysis of cross-disciplinary citation flows,
Research Evaluation, 9(3), pp. 183- 187.
https://doi.org/10.3152/147154400781777241
Unstructured Citation
Van Raan A.F.J. (2005), Measurement of Central Aspects of Scientific Research: Performance, Interdisciplinarity, Structure,
Measurement: Interdisciplinary Research and Perspectives, 3(1), pp. 1-19.
https://doi.org/10.1207/s15366359mea0301_1
Unstructured Citation
Van Raan A.F.J., Van Leeuwen T.N. (2002), Assessment of the Scientific Basis of Interdisciplinary, Applied Research: Application
of Bibliometric Methods in Nutrition and Food Research, Research Policy, 31(4), pp. 611-632.
https://doi.org/10.1016/S0048-7333(01)00129-9
Unstructured Citation
Van Rijnsoever F.J., Hessels L.K. (2011), Factors associated with disciplinary and interdisciplinary research collaboration,
Research Policy, 40, pp. 463-472.
https://doi.org/10.1016/j.respol.2010.11.001
Unstructured Citation
Yegros-Yegros A., Rafols I., D’Este P. (2015), Does Interdisciplinary Research Lead to Higher Citation Impact? The Different
Effect of Proximal and Distal Interdisciplinarity, PLOS ONE, 10(8),
https://doi.org/10.1371/journal.pone.0135095
Unstructured Citation
Weingart P. (2005), Impact of Bibliometrics Upon the Science System: Inadvertent Consequences? Scientometrics, 62, pp. 117-131
https://doi.org/10.1007/s11192-005-0007-7