Baker (2011, p. 209) states:
By the end of the 1980s, there was a distinct separation in the accounting research disciplines, not only into sub-disciplines in the United States, but also into paradigmatically separate fields, such as positivist and critical accounting research. For most part, these two fields have had little interaction, with scholars in one field barely acknowledging the existence of scholars in the other field.
Why do you think there would have been such little ‘interaction’?