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Integrating contemporary accounting and international business research: progress so far and opportunities for the future

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dc.contributor.authorFilatotchev, Igor
dc.contributor.authorFisch, Jan Hendrik
dc.contributor.authorLivne, Gilad
dc.contributor.authorCarmona, Salvador
dc.contributor.rorhttps://ror.org/02jjdwm75
dc.date.accessioned2024-07-08T13:14:11Z
dc.date.available2024-07-08T13:14:11Z
dc.date.issued2024
dc.description.abstractTo date,the accounting and international business (IB) research fields have been developing rather independently,although some cross-discipline fertilisation is emerging. This paper aims to illustrate the conceptual and empirical bridges between the two disciplines. Specifically,we highlight how contributions originating in either field have influenced theory and research in such diverse areas as corporate governance,risk management,taxation and strategic decision making in multinational enterprises (MNEs). Further,we identify examples where attention by accounting researchers to the IB literature has resulted in innovative research,including studies focusing on control systems and financial reporting in MNEs. Based on our discussion of the state of mutual contributions between the disciplines,we highlight various areas where future research could benefit from further integration of the accounting and IB literatures. © 2023 The Author(s). Published by Informa UK Limited,trading as Taylor & Francis Group.
dc.description.keywordcorporate governance
dc.description.keywordfinancial reporting
dc.description.keywordmultinationals
dc.description.keywordstrategic decision making
dc.description.keywordsustainability
dc.formatapplication/pdf
dc.identifier.citationCarmona, S., Filatotchev, I., Fisch, J. H., & Livne, G. (2024). Integrating contemporary accounting and international business research: progress so far and opportunities for the future. Accounting and Business Research, 54(4), 369-391.
dc.identifier.doihttps://doi.org/10.1080/00014788.2023.2271295
dc.identifier.issn14788
dc.identifier.officialurlhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85179655844&doi=10.1080%2f00014788.2023.2271295&partnerID=40&md5=019a0181dd04db08e53ed293d305cacf
dc.identifier.urihttps://hdl.handle.net/20.500.14417/3010
dc.issue.number4
dc.journal.titleAccounting & Business Research
dc.language.isoeng
dc.page.final391
dc.page.initial369
dc.publisherRoutledge
dc.relation.departmentAccounting & Management Control
dc.relation.entityIE University
dc.relation.schoolIE Business School
dc.rightsAttribution-NonCommercial 4.0 International
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/
dc.subjectcorporate governance; financial reporting; multinationals; strategic decision making; sustainability
dc.subject.keywordcorporate governance
dc.subject.keywordfinancial reporting
dc.subject.keywordmultinationals
dc.subject.keywordstrategic decision making
dc.subject.keywordsustainability
dc.titleIntegrating contemporary accounting and international business research: progress so far and opportunities for the future
dc.typeinfo:eu-repo/semantics/article
dc.version.typeinfo:eu-repo/semantics/publishedVersion
dc.volume.number54
dspace.entity.typePublication
person.identifier.scopus-author-id57190397526
person.identifier.scopus-author-id7004501203
person.identifier.scopus-author-id23987136200
person.identifier.scopus-author-id16024806800
relation.isAuthorOfPublication2971bb89-8c2e-47ea-90f1-7dd8f8fc898c
relation.isAuthorOfPublication.latestForDiscovery2971bb89-8c2e-47ea-90f1-7dd8f8fc898c
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