Reflections on interdisciplinary critical intellectual capital accounting research: Multidisciplinary propositions for a new future
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 12 November 2019
Issue publication date: 19 November 2019
Abstract
Purpose
In 2001, the Accounting, Auditing & Accountability Journal (AAAJ) published a special issue entitled “Managing, measuring and reporting intellectual capital for the new millennium”. After 20 years, we revisit the eight articles in this special issue to trace early developments in interdisciplinary intellectual capital (IC) accounting research, link these developments to the current state of play, and set out an agenda for future research. The paper aims to discuss this issue.
Design/methodology/approach
This paper, written reflectively, includes an impact assessment of the articles using citation analysis and a thematic framing of the prominent issues they discussed. We critically reflect on the status of these eight foundational papers after 20 years, before presenting propositions for a multidisciplinary IC research future.
Findings
We find that IC research needs to extend beyond organisational boundaries to help improve human rights, human dignity and the human condition as part of the wider interdisciplinary accounting project. We argue that fifth stage IC research can assist because it explores beyond organisational boundaries and helps address the wicked problems of the world.
Research limitations/implications
This paper only investigates the themes found in the AAAJ special issue. However, the implications for researchers are intended to be transformational because, to go forward and help resolve the material issues facing society and the planet, researchers need to move from being observers to participants.
Originality/value
We argue that IC researchers must embrace both interdisciplinary and multidisciplinary IC research. This requires IC researchers to reflect on what they are trying to achieve and which issues facing the planet are material.
Keywords
Acknowledgements
The authors want to thank the reviewers for their thoughtful comments and input. Additionally, the authors would like to thank the special issue Editor, Garry Carnegie for his input and assistance. Thanks also the Jemima Moore for her sterling editorial advice. This paper forms part of a special section “Special issue: AAAJ and research innovation - the next decade 1998 to 2007”.
Citation
Dumay, J. and Guthrie, J. (2019), "Reflections on interdisciplinary critical intellectual capital accounting research: Multidisciplinary propositions for a new future", Accounting, Auditing & Accountability Journal, Vol. 32 No. 8, pp. 2282-2306. https://doi.org/10.1108/AAAJ-08-2018-3636
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited