Accounting research has entered the “involution” 2.0 era, which means, a high degree of “involution”. More than half of a paper is devoted to solving problems such as robustness, and the methods are getting more and more complex. How to make some change? One way is to shift the direction of “involution”, from “inside” to “outside”, or “outward”.

Years ago, I tried to derive the conception“accounting imperialism” from “economic imperialism”. Today, let us revisit this term, driving accounting research “beyond the boundary", conducting “involution” outward, enriching thediversification of accounting research in topics and methods, and making accounting more colorful.

How to conduct “outward involution”?

The first step is to look outward. The world is diverse, and so are the ways to understand the world. A piece of oracle bone, traditional Chinese medicine sees it as medication, philologists see ancient characters, archaeologists see archaeological discoveries, sociologists see the social order and living environment at that time, and historians findsupporting evidence of historical eventsfrom it. Therefore, the first step of the interdisciplinary forum is to invite scholars who are active in different disciplines and research fieldsto introduce their recent work and the newest developments in their disciplines.It is expected to promote scholars in accounting to have a broader perspective, and bring in more tools and topics to enrich accounting research, making accounting research reproduce the glory of western economics in the 1970s to 1990s: expanding the foundation of accounting, using accounting to explain all social phenomena, and further reconstructingthe research logic ofaccounting and establishingthe “accounting empire”.

The second step is to learn from the theories and methods of various disciplines to enrich the “capital” of accounting scholars in seeing the world and doing research.

In the third step, scholars from different disciplines collide with each other to generate “sparks” of ideas. A single spark can start a prairie fire. We look forward to this kind of cross-border communication, expecting it to generate a new plateau.

“Guanya Cross Disciplines Statement” was established againstsuchbackdrop. We currently plan to hold the forum twice a month in the first and second half of the month respectively.

We look forward to your joining.

Let's get in the “involution” together!