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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…

1353

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

Content available
Article
Publication date: 7 April 2022

Nisar Ahmad, Hamza Smajić, Ramo Palalic and Said Al-Riyami

This paper presents a citation-based systematic literature review in the field of sustainability management for Arab countries. The aim is to assist potential researchers in this…

1227

Abstract

Purpose

This paper presents a citation-based systematic literature review in the field of sustainability management for Arab countries. The aim is to assist potential researchers in this field to identify existing themes, gaps and other relevant information necessary for the further development of the research area.

Design/methodology/approach

A comprehensive list of keywords has been searched in the SCOPUS database to identify all the relevant articles in the field of sustainability management in Arab countries. After applying the relevant restriction criteria, manual screening of titles, abstracts and keywords was performed to identify the final sample. The final sample consists of 410 articles published in 218 different journals by 907 authors. Bibliometrix R-tool was used to conduct a comprehensive bibliometric analysis of the selected articles.

Findings

Findings indicate a growing trend of publications on sustainability management in the generally understudied Middle East and North Africa (MENA) region. Besides publication trends, citation analysis presents citation trends, most influential journals and authors, and most cited articles on sustainability management in Arab countries. Theme identification is shown through analyses of conceptual and intellectual structures. Finally, social networks in the field are discussed.

Practical implications

Information presented in this paper informs interested researchers about the current state in the field, relevant sources of knowledge, important literature on the topic, relevant authors and other valuable particulars. This systematic literature review helps researchers make further valuable contributions to the field of sustainability management in Arab countries.

Originality/value

To the best of the authors' knowledge, this paper offers a first comprehensive citation-based systematic literature review on sustainability management in Arab countries.

Details

Management & Sustainability: An Arab Review, vol. 1 no. 1
Type: Research Article
ISSN: 2752-9819

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…

7888

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…

1547

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…

4590

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: 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…

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

Open Access
Article
Publication date: 18 July 2023

Camilla Ciappei, Giovanni Liberatore and Giacomo Manetti

This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field.

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Abstract

Purpose

This study aims to holistically explore the academic literature on female leaders to identify the key topics and dynamics of the field.

Design/methodology/approach

The authors systematically review 532 papers to explore the research on female leaders; based on objective and replicable criteria, the authors identify relevant papers and thus ensure the quality of the analysis. The bibliometric analysis and visualization support us in recognizing trends in this topic.

Findings

This study outlines the state of the art over the past decade by synthesizing theoretical contexts and critically discussing the main streams of research on sustainability, firm outcomes and barriers preventing women from reaching the upper echelons. The authors also explore empirical issues and highlight areas that entail new paths for future scholars.

Practical implications

The research provides novel evidence of the attempt internationally to increase female participation at the top of the firm hierarchy by analyzing firm outcomes, sustainability and the constraints faced by women in achieving these careers.

Social implications

The results show that the participation of women in leadership roles is not (only) a matter of compliance with current regulations. Through their ability to monitor key social and environmental issues from a long-term perspective and their attention to the internal control systems, companies more effectively pursue their financial and nonfinancial aims.

Originality/value

Using bibliographic and narrative analyses, this study reviews the literature on women at the top of the firm hierarchy with a focus on business research. The authors extend prior studies by investigating a larger pool of firm roles to provide a comprehensive understanding of this widely discussed topic.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 7
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Book part
Publication date: 14 June 2023

Abstract

Details

Smart Cities and Digital Transformation: Empowering Communities, Limitless Innovation, Sustainable Development and the Next Generation
Type: Book
ISBN: 978-1-80455-995-6

Open Access
Article
Publication date: 24 April 2023

Ricardo Ramos and Paulo Rita

Evaluating existing literature can lead to a better understanding of a scientific journal's state of the art. In this sense, this study aims to analyze the global research…

Abstract

Purpose

Evaluating existing literature can lead to a better understanding of a scientific journal's state of the art. In this sense, this study aims to analyze the global research evolution of the Revista Europea de Dirección y Economia de la Empresa (REDEE) and the European Journal of Management and Business Economics (EJMBE).

Design/methodology/approach

A bibliometric analysis was conducted to acknowledge the most contributing authors, impactful articles, publication trends, keyword analysis, co-occurrence networks and collaboration networks. A total of 454 articles published between 2006 and 2022 were analyzed.

Findings

The results suggest that the international strategy set in 2014 has resulted in a steadily growing number of publications and a significant increment in citations. Relationship marketing and the connections between innovation, performance and entrepreneurship are topics of interest for the EJMBE.

Originality/value

Mapping existing EJMBE research through identifying the contributing authors, most impactful articles, publication trends, keyword analysis, co-occurrence networks and collaboration networks is missing to encourage new research projects.

Details

European Journal of Management and Business Economics, vol. 33 no. 1
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 25 November 2022

Anshita Bihari, Manoranjan Dash, Sanjay Kumar Kar, Kamalakanta Muduli, Anil Kumar and Sunil Luthra

This study systematically explores the patterns and connections in the behavioural bias and investment decisions of the existing literature in the Scopus database published…

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Abstract

Purpose

This study systematically explores the patterns and connections in the behavioural bias and investment decisions of the existing literature in the Scopus database published between 2007 and 2022. The purpose of this paper is to address this issue.

Findings

In the article it was determined which contributed documents were the most significant in this particular subject area along with the citations, publications and nations that were associated with them. The bibliographic coupling offered more in-depth insights into the papers by organizing them into distinct groups. The pattern of the publications has been brought to light, and the connection between different types of literature has provided insight into the path that future studies should take.

Research limitations/implications

This study considered only articles from the Scopus database. Future studies can be based on papers that have been published in other databases.

Originality/value

The outcome of this study provides valuable insights into the intellectual structure and biases of investors and adds value to existing knowledge. This review provides a road map for the future trend of research on behavioural bias and investment decisions.

Details

International Journal of Industrial Engineering and Operations Management, vol. 4 no. 1/2
Type: Research Article
ISSN: 2690-6090

Keywords

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