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The interdisciplinary nature of sustainability accounting – a systematic literature review and a network citation study

  • Sustainability accounting as a distinct discipline has evolved over the last decades and is still expanding. As a multidimensional concept, sustainability accounting, however, relates to various other disciplines and thus provides a suitable setting to examine the extent of interdisciplinarity in accounting research. This paper investigates sustainability accounting in in twofold way. First, it provides a comprehensive and systematic review of academic literature addressing sustainability accounting topics. Based on a systematic search strategy capturing articles in the fields of finance and accounting, management, economics, organization and behavioral research, and international business, we determine a sample of 5,245 articles. Descriptive findings show that equally large proportions of the sample articles are published in accounting, management, and organization journals. Using citation network analysis, we identify existing research clusters within this sample and analyse them with respect to their delineations and interactions. Our results reveal that cluster formation relates to specific subject areas with some clusters showing limited interactions to other subject areas, while other clusters are more “interdisciplinary”. Interviews with influential researchers from the most prominent clusters in the network complement the network analysis results, providing insights into the establishment of paradigms and patterns in academic research that lead to the failure of knowledge integration and impede the transfer of research insights into business and politics.
Metadaten
Author:Ute Laun, Katrin Hummel, Peter RötzelORCiD
URL:https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3641722
Parent Title (English):Virtual Annual Congress of the European Accounting Association
Document Type:Conference Proceeding
Language:English
Year of Completion:2021
Release Date:2021/02/10
Tag:Accounting; Citation network analysis; Corporate social responsibility (CSR); Sustainability; Systematic literature review
GND Keyword:Rechnungswesen; Rechnungslegung
Volume:2020
Urheberrecht:1
research focus :Wissensmanagement und Strukturwandel / Business Transformation and Innovation Management
Licence (German):Keine Lizenz - es gilt das deutsche Urheberrecht
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