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Article
Publication date: 23 February 2022

Alessandra Lardo, Katia Corsi, Ashish Varma and Daniela Mancini

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this…

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Abstract

Purpose

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research.

Design/methodology/approach

This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis.

Findings

Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain.

Research limitations/implications

The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners.

Originality/value

This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 22 October 2019

Manu Sharma, Manish Gupta and Sudhanshu Joshi

The purpose of the study is twofold. The first objective is to identify adoption barriers (AdoBs) in engaging young consumers in the Omni-channel retailing (OCR). The second…

1206

Abstract

Purpose

The purpose of the study is twofold. The first objective is to identify adoption barriers (AdoBs) in engaging young consumers in the Omni-channel retailing (OCR). The second objective is to develop interrelationship among identified AdoBs.

Design/methodology/approach

The study used interpretative structural modeling–fuzzy ( Matriced’ Impacts Croisés Multiplication Appliquée a UN Classement) methods on 18 AdoBs identified from the existing literature and validated from 10 experts and 137 young consumers through pairwise comparison using the arithmetic hierarchical process method. The resulting ten barriers were further investigated for identifying the strength of relationships among them.

Findings

The study has identified price inconsistency as the dominant AdoB that restricts young consumers in engaging with OCR. The other critical AdoBs include lack of coordination among the channels, and information sharing and inconsistent price discount are the main barriers that affect all the other barriers among the 10 AdoBs identified in this study. The data also revealed that the young consumers exhibit the research-online purchase-offline effect in the purchase process.

Research limitations/implications

The research study has undertaken ten barriers only. The interrelationship among the barriers may be tested further with advanced techniques. The data have been collected from young consumers of emerging markets only which may be further extended for other markets.

Practical implications

This study helps practitioners and decision-makers understand about AdoBs faced by the young consumers influencing the purchase-intention process. Retailers or marketers are encouraged to focus on price consistency, advanced shared information system, proper coordination and developing trust of consumers in sharing their data to enhance the acceptability of Omni channels. Moreover, the identification of barriers and their strength offer marketers or retailers an opportunity to engage them in an effective manner and thus create value using communication channels.

Social implications

Social benefits of understanding barriers are helpful for transforming the existing retail channel into a fully integrated Omni-channel ecosystem. For this, AdoBs identified and their inter-relationships explored in this study could be used for engaging young consumers in OCR.

Originality/value

To date, the research on Omni-channel barriers in the present context is scant. The research provides insides on identified dimensions on young consumer engagement in OCR.

Details

Young Consumers, vol. 21 no. 2
Type: Research Article
ISSN: 1747-3616

Keywords

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