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- W3120990143 abstract "Sustainability accounting as a distinct discipline has evolved over the last decades and is stillexpanding. As a multidimensional concept, sustainability accounting, however, relates tovarious other disciplines and thus provides a suitable setting to examine the extent ofinterdisciplinarity in accounting research. This paper investigates sustainability accountingin in twofold way. First, it provides a comprehensive and systematic review of academicliterature addressing sustainability accounting topics. Based on a systematic search strategycapturing articles in the fields of finance and accounting, management, economics,organization and behavioral research, and international business, we determine a sample of5,245 articles. Descriptive findings show that equally large proportions of the sample articlesare published in accounting, management, and organization journals. Using citation networkanalysis, we identify existing research clusters within this sample and analyse them withrespect to their delineations and interactions. Our results reveal that cluster formation relatesto specific subject areas with some clusters showing limited interactions to other subjectareas, while other clusters are more “interdisciplinary”. Interviews with influentialresearchers from the most prominent clusters in the network complement the networkanalysis results, providing insights into the establishment of paradigms and patterns inacademic research that lead to the failure of knowledge integration and impede the transferof research insights into business and politics." @default.
- W3120990143 created "2021-01-18" @default.
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- W3120990143 date "2020-01-01" @default.
- W3120990143 modified "2023-10-16" @default.
- W3120990143 title "The Interdisciplinary Nature of Sustainability Accounting – A Systematic Literature Review and a Network Citation Study" @default.
- W3120990143 doi "https://doi.org/10.2139/ssrn.3641722" @default.
- W3120990143 hasPublicationYear "2020" @default.
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