Integrating Contemporary Accounting and International Business Research: Progress so far and Opportunities for the Future

Accounting and Business Research, Forthcoming

41 Pages Posted: 9 Nov 2023

See all articles by Salvador Carmona

Salvador Carmona

Instituto de Empresa

Igor Filatotchev

City University London - The Business School

Jan Hendrik Fisch

University of Hohenheim - Institute of Business Administration

Gilad Livne

Queen Mary University of London - School of Business and Management

Date Written: October 15, 2023

Abstract

To date, the accounting and international business (IB) research fields have been developing rather independently, although some cross-discipline fertilization 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.

Keywords: Multinationals, corporate governance, financial reporting, strategic decision making, sustainability

JEL Classification: F20, M40

Suggested Citation

Carmona, Salvador and Filatotchev, Igor and Fisch, Jan Hendrik and Livne, Gilad, Integrating Contemporary Accounting and International Business Research: Progress so far and Opportunities for the Future (October 15, 2023). Accounting and Business Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=4602955 or http://dx.doi.org/10.2139/ssrn.4602955

Salvador Carmona

Instituto de Empresa ( email )

Pinar 15, 1
Madrid, 28006
Spain
917451377 (Phone)

Igor Filatotchev

City University London - The Business School ( email )

106 Bunhill Row
London, EC1Y 8TZ
United Kingdom

Jan Hendrik Fisch

University of Hohenheim - Institute of Business Administration ( email )

Germany

Gilad Livne (Contact Author)

Queen Mary University of London - School of Business and Management ( email )

Mile End Rd
London, E1 4NS
United Kingdom

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