Examining the Research-based Interaction between Accounting and Other Fields of Study

The purpose of this study is to describe the current status of accounting research based on the interaction between accounting and other fields of study as effective factors on the quality of services provided to the community through accounting discipline. In fact, this research seeks to answer the question whether accounting researchers interact with other researchers in academic disciplines. To this end, this paper analyzed and examined 3076 papers - including 79309 references to sciences and different fields mentioned in those articles, the aspects of cooperation of accounting researchers with researchers of other fields, using the findings of other sciences and fields in accounting research - published by 14 scientific-research journals of accounting from 1992 to 2016 via content analysis. The results of this study in classifying studied papers in relation to the cooperation between accounting researchers and specialized researchers of other majors grouped into 12 categories and in terms of referring to other sciences and fields of study grouped into 8 categories. The results indicated a very limited cooperation between accounting researchers and researchers of other majors as well as a restricted utilization of other sciences and fields of study. No significant difference was observed between those findings and accounting subject-based analyses.