4. Research method
Our analysis focuses on articles in three top tier interdisciplinary accounting journals,
AAAJ, AOS and CPA. All three are highly ranked accounting journals, as highlighted
in Table I, and all three are commonly identified as interdisciplinary. Nevertheless, the
journals have different aims as was evident from the previous excerpts. Specifically,
AOS emphasises “the relationship between accounting and human behaviour,
organisational structures and processes, and the changing social and political
environment of the enterprise”, while AAAJ focus on “the interaction between
accounting/auditing and their socio-economic and political environments”. With
“critical perspectives” in the journal’s title, CPA is specifically positioned as a journal
focused on critical scholarship in accounting. These similarities and differences make a
comparison of the requirements of, and the articles published in, these journals of
interest to a broad audience of research active accounting academics.