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Open Access
Article
Publication date: 22 September 2023

Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…

1654

Abstract

Purpose

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

Design/methodology/approach

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

Findings

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

Research limitations/implications

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

Originality/value

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 26 August 2024

James Manuel Pérez-Morón, Roberto García Alonso and Ulf Thoene

While entrepreneurship has long been heralded for its positive contributions, there is a growing recognition of its “dark side,” characterized by unproductive, unethical and…

Abstract

Purpose

While entrepreneurship has long been heralded for its positive contributions, there is a growing recognition of its “dark side,” characterized by unproductive, unethical and destructive actions. This exploratory literature review aims to illuminate the underexplored dark side of entrepreneurship, thereby enriching the discourse on entrepreneurship’s dual nature.

Design/methodology/approach

This study employs a robust mixed-method approach, integrating phenomenologically detailed co-citation bibliographic coupling with detailed thematic data and code-weaving. Science mapping tools like R-Bibliometrix and VOSviewer enhance the credibility of the findings by providing a sophisticated and reproducible methodological framework.

Findings

This review defines dark entrepreneurship, its characteristics, and its complexities. We introduced the “Dark Entrepreneurship Trinity”: Ethical Complexity, Institutional Navigation and Conflict Entrepreneurialship, with Institutional Navigation as the apex theme. It elucidates how this theme influences ethical dilemmas and operational strategies in conflict zones, illustrated through a diagram depicting their complex interrelations and dynamics.

Originality/value

The originality of this literature review lies in its comprehensive synthesis of the dark side of entrepreneurship. This review significantly contributes to the academic discourse by delineating a clearer picture of the destructive potentials of entrepreneurship. It compiles existing research, critically addresses the gaps and suggests future pathways for empirical studies.

Details

New England Journal of Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2574-8904

Keywords

Open Access
Article
Publication date: 31 May 2024

Priya Malhotra

Passive investing has established itself as the dominant force in the world of professionally managed assets, surpassing the concept of index funds. Its meteoric rise is fueled…

1244

Abstract

Purpose

Passive investing has established itself as the dominant force in the world of professionally managed assets, surpassing the concept of index funds. Its meteoric rise is fueled by investors’ preference for its dual benefits of strong diversification and low cost. A comprehensive study of the economic model, addressed areas and market structure has not yet been conducted, despite the existence of numerous studies on more specific topics. To address this gap, this paper examines 943 articles on passive investing published between 1998 and 2022 in SCOPUS and Web of Science.

Design/methodology/approach

The study utilizes the most pertinent tools for conducting a systematic review by the PRISMA framework. This article is the result of SLR and extensive bibliometric analysis. Contextualized systematic literature review is used to screen and select bibliographic data, which is then subjected to a variety of bibliometric analyses. The study provides a bibliometric overview of works on passive investment research that are indexed in Scopus and Web of Science. Bibliometrix, VoS Viewer and Cite Space are the tools used to conduct content and network analysis, to ascertain the present state of research, as well as its focus and direction.

Findings

Our exhaustive analysis yields important findings. One, the previous decade has witnessed a substantial increase in the number of publications and citations; in particular, the inter-disciplinary and international scope of related research has expanded; Second, the top three clusters on “active versus passive funds,” “price discovery and market structures” and “exchange-traded funds (ETFs) as an alternative” account for more than fifty percent of the domain’s knowledge; Third, “Leveraged ETFs (LETFs)” and “environmental, social and governance (ESG)” are the two emerging themes in the passive investing research. Fourth, despite its many benefits, passive investing is not suitable for everyone. To get the most out of what passive investing has to offer, investors, intermediaries and regulators must all exercise sufficient caution. Our study makes a substantial contribution to the field by conducting a comprehensive bibliometric analysis of the existing literature, highlighting key findings and implications, as well as future research directions.

Research limitations/implications

While the study contributes significantly to the field of knowledge, it has several limitations that must be considered when interpreting its findings and implications. With our emphasis on academic journals, the study analyzed only peer-reviewed journal articles, excluding conference papers, reports and technical articles. While we are confident that our approach resulted in a comprehensive and representative database, our reliance on Elsevier Scopus and Web of Science may have resulted in us overlooking relevant work accessible only through other databases. Additionally, specific bibliometric properties may not be time-stable, and certain common distribution patterns of the passive investing literature may still be developing.

Practical implications

With this study, it has been possible to observe and chart the high growth trajectory of passive investing research globally, especially post-US subprime crisis. Despite the widespread adoption of passive investing as an investment strategy, it is not a one-size-fits-all proposition. Market conditions change constantly, and it frequently requires an informed eye to determine when and how much to shift away from active investments and toward passive ones. Currency ETFs enable investors to implement a carry trade strategy in their portfolios; however, as a word of caution, currency stability and liquidity can play a significant role in international ETFs. Similarly, LETFs may be better suited for dynamic strategies and offer less value to a long-term investor. Lastly, the importance of investor education cannot be underestimated in the name of the highly diversified portfolio when using passive alternatives, for which necessary efforts are required by regulators and investors alike.

Social implications

The inexorable trend to passive investing creates numerous issues for fund management, including fee and revenue pressure, which forces traditional managers to seek new revenue streams, such as illiquid and private assets, which also implies increased portfolio risk. Additionally, the increased transparency and efficiency associated with the ETF market indicates that managers must rethink the entire value chain, beginning with technology and the way investments interact. Passive investments have triggered changes in market structure that are still not fully understood or factored in. Active management and a range of valuation opinions on whether a price is “too low” or “too high” provide much-needed depth to a market as it attempts to strike a delicate balance between demand and supply forces, ensuring liquidity at all price points.

Originality/value

I hereby certify that I am the sole author of this paper and that no part of this manuscript has been published or submitted for publication.

Details

Journal of Capital Markets Studies, vol. 8 no. 1
Type: Research Article
ISSN: 2514-4774

Keywords

Open Access
Article
Publication date: 18 July 2024

Thowayeb Hassan and Mahmoud Ibraheam Saleh

While past research has begun exploring digital-free tourism, tourism digital detox and their benefits, no study to date has comprehensively mapped trends, findings and…

Abstract

Purpose

While past research has begun exploring digital-free tourism, tourism digital detox and their benefits, no study to date has comprehensively mapped trends, findings and limitations across this growing body of literature. This study aims to conduct the first bibliometric analysis and systematic literature review to address this gap.

Design/methodology/approach

This study utilized a mixed methodology of bibliometric analysis and systematic literature review. Structured search strings were applied to databases to identify relevant papers, which were screened according to inclusion criteria. Bibliometric analysis of included papers was performed using Bibliometrix, an R package enabling network visualization, statistical tests and science mapping. This allowed the identification of significant topics, theories, methods, citations and publication trends over time.

Findings

The results clearly show that factors previously lacking attention in past tourism research, such as the interplay between online and offline experiences during travel, are emerging as important determinants of travelers' well-being. This study outlines the current state of scholarship on managing technology's impacts on travelers' psychological and social needs. Specifically, we found limited research integrating how digital detox tools shape pre-trip planning, on-site activities and post-trip sharing of travel experiences.

Originality/value

This is the first study to comprehensively map trends and findings in digital-free tourism and tourism digital detox research using a blended bibliometric analysis and systematic literature review methodology. It offers vital direction toward strengthening theoretical understanding and supporting balanced connectivity and fulfillment for all tourists going forward. By addressing limitations, this research approach helps develop this area of scholarship in a unified manner.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 30 April 2020

Lara Tarquinio and Stefanía Carolina Posadas

With the European Union (EU) Directive 2014/95/UE, there is a growing interest in the corporate disclosure of “non-financial information” (NFI). However, no generally accepted…

8940

Abstract

Purpose

With the European Union (EU) Directive 2014/95/UE, there is a growing interest in the corporate disclosure of “non-financial information” (NFI). However, no generally accepted definition of this term exists. This paper aims to reflect on the meaning and importance of the NFI definition by investigating how this term is defined in the literature and by exploring scholars’ cognitive perceptions of its meaning.

Design/methodology/approach

Two different research methods were used. A systematic literature review of NFI definitions was integrated with a survey to a sample of Italian scholars working on the NFI research topic.

Findings

This study demonstrates that the meaning of NFI is still ambiguous and multifaceted as neither a common understanding nor a single and generally accepted definition of the term exists. As the advent of the EU directive, this term has often referred to information about society and the environment, though most academics define and understand NFI differently, as corporate social responsibility (CSR) issues, intellectual capital information and information that are external to financial statements. These definitions pave the way for conceptualising NFI as a genus and its different understandings (i.e. CSR, ESG information, etc.) as species. Therefore, what constitutes NFI is open to interpretations.

Research limitations/implications

This paper contributes to enriching the literature on the meaning of NFI and providing further insights into explaining the heterogeneity of the NFI definition.

Practical implications

This paper provides researchers, practitioners and regulators with some novel insights into the meaning and understanding of NFI. It provides regulators and standard setters with knowledge for building a commonly accepted definition of NFI. Meanwhile, policymakers, regulators, practitioners and academics can contribute to establishing a definition by following three approaches: regulative, open and adaptive. This can help to avoid the risk of an information gap among stakeholder expectations, regulator requests and NFI reporting in practice.

Originality/value

The literature focussing on the meaning of NFI is still scarce. This study contributes to extending the knowledge of how the term NFI is defined and understood by academics.

Details

Meditari Accountancy Research, vol. 28 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 31 July 2023

Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…

2118

Abstract

Purpose

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.

Design/methodology/approach

A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.

Findings

Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.

Practical implications

The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.

Social implications

Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.

Originality/value

This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 18 November 2022

Cristian Castillo

This study aims to identify the past, present and future lines of research in the supply chain resilience (SCRES) literature and to answer the question of whether resilience is…

5550

Abstract

Purpose

This study aims to identify the past, present and future lines of research in the supply chain resilience (SCRES) literature and to answer the question of whether resilience is “just another” supply chain (SC) concept or if it constitutes its own theory.

Design/methodology/approach

This study involves a bibliometric analysis of 1,596 research articles published in the Web of Science Core Collection™ database between 2004 and 2021, with a focus on: publications and citations per year, co-citations of articles and authors, co-occurrences of the keywords used and thematic development. Seven SCRES experts have also analysed and discussed the research results.

Findings

The results show how resilience has become one of the main thematic blocks of SC research in the aftermath of the COVID-19 pandemic, with a 62.04% increase in academic publications. Despite the abundant literature, there is still no overarching theory of SCRES. One possible hindrance to the creation of such a theory is the variety of existing definitions and models of SCRES. This research identifies this as a shortcoming that future studies should address. As the results show, the combination of SCRES with other fields, such as engineering and ecology, can help in constructing a global theory of SCRES.

Originality/value

Bibliometric analysis is used to confirm the SCRES literature gap in the development of an overarching theory, although resilience constitutes one of the main thematic blocks of the SC literature.

Details

International Journal of Operations & Production Management, vol. 43 no. 1
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 5 September 2024

Chhavi Luthra, Pankaj Deshwal, Shiksha Kushwah and Samir Gokarn

This paper aims to study the intellectual landscape of green purchase (GP) literature, visualize and analyse the temporal evolution, thematic mapping of emerging and future…

Abstract

Purpose

This paper aims to study the intellectual landscape of green purchase (GP) literature, visualize and analyse the temporal evolution, thematic mapping of emerging and future research themes using a systematic and quantitative literature review approach.

Design/methodology/approach

The study employs a bibliometric analysis and examines the bibliometric metadata consisting of 440 studies extracted from the Scopus database for the years 1990–2022 within the GP field.

Findings

The findings based on performance analysis and visualization networks reveal the productivity trend of GP by years, authors, academic relationships, international collaborations, top cited publications, most occurring keywords, existing and emerging themes and temporal theme evolution.

Research limitations/implications

It provides a broader/macro view of the topic and lacks specificity and deeper analysis, which can be addressed in future bibliometric studies.

Practical implications

The integration of topics contributes to the development of the intellectual landscape of the GP research field and suggests thrust areas for future research. The study offers important implications for the academic community to gain a comprehensive and global understanding of green purchasing.

Originality/value

This research is unique as previous studies have not quantitatively compiled and extensively analysed work of these characteristics on the area under study using bibliometrics.

Details

IIMT Journal of Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2976-7261

Keywords

Open Access
Article
Publication date: 22 August 2024

Anang Dwi Santoso and Andries Lionardo

Street-level bureaucracy (SLB) has been essential to public administration in executing government policies and shaping public service quality. This paper aims to uncover the…

Abstract

Purpose

Street-level bureaucracy (SLB) has been essential to public administration in executing government policies and shaping public service quality. This paper aims to uncover the knowledge gaps and ongoing challenges to inform future analysis on SLB.

Design/methodology/approach

This literature review analyzes the publications on SLB between 1971 and 2023 by using various bibliometric methods, including trend analysis, network co-occurrence, and thematic evolution from 994 journal articles extracted from the Scopus database.

Findings

Research on SLB has shifted focus from specific issues such as work efficiency in the early 2000s to broader themes like governance methods, policy implementation, social policy, and public service delivery. This change reflects the adaptation of the field to global challenges and policy evolutions. International collaborations have contributed to the evolution, enriching SLB discourse with cross-cultural insights and comparative analyses. The partnerships have led to innovative strategies and models to address the challenges faced by SLB, enhancing public service delivery and policy implementation.

Originality/value

This paper shows the need to integrate the shift in SLB from specific practices to broader administrative themes with the global insights from international collaborations. In underrepresented regions, such as Africa, Latin America, and Southeast Asia, research is suggested to enrich the global understanding of SLB.

Details

Public Administration and Policy, vol. 27 no. 2
Type: Research Article
ISSN: 1727-2645

Keywords

Open Access
Article
Publication date: 13 February 2024

Nicola Cobelli and Silvia Blasi

This paper explores the Adoption of Technological Innovation (ATI) in the healthcare industry. It investigates how the literature has evolved, and what are the emerging innovation…

1166

Abstract

Purpose

This paper explores the Adoption of Technological Innovation (ATI) in the healthcare industry. It investigates how the literature has evolved, and what are the emerging innovation dimensions in the healthcare industry adoption studies.

Design/methodology/approach

We followed a mixed-method approach combining bibliometric methods and topic modeling, with 57 papers being deeply analyzed.

Findings

Our results identify three latent topics. The first one is related to the digitalization in healthcare with a specific focus on the COVID-19 pandemic. The second one groups up the word combinations dealing with the research models and their constructs. The third one refers to the healthcare systems/professionals and their resistance to ATI.

Research limitations/implications

The study’s sample selection focused on scientific journals included in the Academic Journal Guide and in the FT Research Rank. However, the paper identifies trends that offer managerial insights for stakeholders in the healthcare industry.

Practical implications

ATI has the potential to revolutionize the health service delivery system and to decentralize services traditionally provided in hospitals or medical centers. All this would contribute to a reduction in waiting lists and the provision of proximity services.

Originality/value

The originality of the paper lies in the combination of two methods: bibliometric analysis and topic modeling. This approach allowed us to understand the ATI evolutions in the healthcare industry.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

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