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The purpose of this study is to depict the value added by digital transformation to intellectual capital (IC) by virtue of the studies reached by the literature review on different databases are examined.

Journal of Intellectual Capital, which has the highest number of records from the resources included in the “Web of Science” content and covering the title of “intellectual capital” has been selected in this study. Research using bibliometric analysis has been conducted and it has been determined that the terms “digital transformation” and “intellectual capital” should be searched for simultaneously in each and every article published in the journal between the years 1975 and 2022.

A bibliometric analysis and citation mapping process are carried out considering all dimensions to reach the results and interpretation of findings. VOSviewer is used to visualize the bibliometric networks of results and findings in the form of scientific mapping, as well as to visualize the co-authorship analysis of keywords, co-authorship analysis and citation networks.

Bibliometric analysis is a method that can be used to evaluate the performance of a single journal. However, it is important to note that bibliometric analysis has some limitations when it comes to assessing the validity of a single journal. This circumstance is elaborately described as a limitation of this study. Bibliometric analysis is a method that can be used to evaluate the performance of a single journal. However, it is important to note that bibliometric analysis has some limitations when it comes to assessing the validity of a single journal. One limitation is that bibliometric analysis is based on quantitative metrics, such as citation counts, which do not take into account the quality of the research. Therefore, bibliometric analysis alone may not provide a complete picture of the validity of a single journal. In addition, bibliometric analysis is based on the number of times a paper is cited, which can be influenced by factors such as the prestige of the journal, the field of research and the time since the publication. In conclusion, bibliometric analysis can be used to evaluate the performance of a single journal, but it is important to consider its limitations.

This study identified contributions, gaps and limits based on the results of a bibliometric analysis. Italy is the most influential country and the issue is structured around four clusters: IC; digital transformation; human capital; and knowledge management. As previously unexplored issues are addressed in an innovative manner, it is acceptable to underline the paper’s originality.

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

The goal of this paper is twofold: (1) to investigate how relatedness-supportive corporate social responsibility (CSR) initiatives influence brand happiness among retail bank customers through a mediating mechanism of customer participation in brand CSR movements; and (2) to analyze how relatedness-supportive CSR initiatives’ effect may be moderated by cause choice and customer-brand goal congruence.

Data were collected from 379 retail bank customers via a paper-and-pencil survey. The hypothesized moderated-mediation effects were tested using Hayes’ (2013) PROCESS (Model 3, Model 4 and Model 7).

Results show that relatedness-supportive CSR initiatives increase brand happiness among retail bank customers through increasing their participation in brand CSR movements. Furthermore, the use of customer determination in the choice of cause enhances the positive effect of relatedness-supportive CSR initiatives on customer participation in brand CSR movements. Similarly, when customers choose the cause and the customer-brand goal is congruent, the effect of relatedness-supportive CSR initiatives on brand happiness is stronger than when the customer-brand goal is incongruent and cause choice is not aligned.

This research is grounded on the relationship motivation theory (RMT), basic psychological needs theory and self-congruity theory to unpack the relationship between relatedness-supportive CSR programs on brand happiness. Integrating three research streams (i.e. CSR, brand management and retail banking), this study proposes customer participation in brand CSR movements as a novel mechanism and sheds light on how relatedness-supportive CSR interplays with cause choice/customer-brand goal congruence to affect brand happiness among retail bank customers in emerging markets.

The purpose of this study is to examine and identify the predominant themes in the literature on economic freedom. The paper also highlights the key journals, leading authors, top countries and organisations in the literature on economic freedom.

This paper uses the Scopus database to examine 1,512 articles covering the disciplines of economics, finance, business and social sciences from 1942 to 2022. Vosviewer software is used for creating bibliometric networks.

The findings suggest that significant growth in the economic freedom literature has occurred in the last ten years. Considerable attention has been devoted to examining the relationship between economic freedom and growth. The paper also finds that most of the research on economic freedom has been undertaken in the context of developed countries.

This study is one of the first attempts to undertake a bibliometric analysis of economic freedom. The article also highlights the less-researched areas in the literature and thus provides directions for future research.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2023-0690.

The purpose of this study is to comprehend how AI aids marketers in engaging customers and generating value for the company by way of customer engagement (CE). CE is a popular area of research for scholars and practitioners. One area of research that could have far-reaching ramifications with regard to strengthening CE is artificial intelligence (AI). Consequently, it becomes extremely important to understand how AI is helping the marketer reach customers and create value for the firm via CE.

A detailed approach using both systematic review and bibliometric analysis was used. It involved identifying key research areas, the most influential authors, studies, journals, countries and organisations. Then, a comprehensive analysis of 50 papers was carried out in the four identified clusters through co-citation analysis. Furthermore, a content analysis of 42 articles for the past six years was also conducted.

Emerging themes explored through cluster analysis are CE concepts and value creation, social media strategies, big data innovation and significance of AI in tertiary industry. Identified themes for content analysis are CE conceptualisation, CE behaviour in social media, CE role in value co-creation and CE via AI.

CE has emerged as a topic of great interest for marketers in recent years. With the rapid growth of digital media and the spread of social media, firms are now embarking on new online strategies to promote CE (Javornik and Mandelli, 2012). In this review, the authors have thoroughly assessed multiple facets of prior research papers focused on the utilisation of AI in the context of CE. The existing research papers highlighted that AI-powered chatbots and virtual assistants offer real-time interaction capabilities, swiftly addressing inquiries, delivering assistance and navigating customers through their experiences (Cheng and Jiang, 2022; Naqvi et al., 2023). This rapid and responsive engagement serves to enrich the customer’s overall interaction with the business. Consequently, this research can contribute to a comprehensive knowledge of how AI is assisting marketers to reach customers and create value for the firm via CE. This study also sheds light on both the attitudinal and behavioural aspects of CE on social media. While existing CE literature highlights the motivating factors driving engagement, the study underscores the significance of behavioural engagement in enhancing firm performance. It emphasises the need for researchers to understand the intricate dynamics of engagement in the context of hedonic products compared to utilitarian ones (Wongkitrungrueng and Assarut, 2020). CEs on social media assist firms in using their customers as advocates and value co-creators (Prahalad and Ramaswamy, 2004; Sawhney et al., 2005). A few of the CE themes are conceptual in nature; hence, there is an opportunity for scholarly research in CE to examine the ways in which AI-driven platforms can effectively gather customer insights. As per the prior relationship marketing studies, it is evident that building relationships reduces customer uncertainty (Barari et al., 2020). Therefore, by using data analysis, businesses can extract valuable insights into customer preferences and behaviour, equipping them to engage with customers more effectively.

The rapid growth of social media has enabled individuals to articulate their thoughts, opinions and emotions related to a brand, which creates a large amount of data for VCC. Meanwhile, AI has emerged as a radical way of providing value content to users. It expands on a broader concept of how software and algorithms work like human beings. Data collected from customer interactions are a major prerequisite for efficiently using AI for enhancing CE. AI not only reduces error rates but, at the same time, helps human beings in decision-making during complex situations. Owing to built-in algorithms that analyse large amounts of data, companies can inspect areas that require improvement in real time. Time and resources can also be saved by automating tasks contingent on customer responses and insights. AI enables the analysis of customer data to create highly personalised experiences. It can also forecast customer behaviour and trends, helping businesses anticipate needs and preferences. This enables proactive CE strategies, such as targeted offers or timely outreach. Furthermore, AI tools can analyse customer feedback and sentiment across various channels. This feedback can be used to make necessary improvements and address concerns promptly, ultimately fostering stronger customer relationships. AI can facilitate seamless engagement across multiple digital channels, ensuring that customers can interact with a brand through their preferred means, be it social media, email, or chat. Consequently, this research proposes that practitioners and companies can use analysis performed by AI-enabled systems on CEB, which can assist companies in exploring the extent to which each product influences CE. Understanding the importance of these attributes would assist companies in developing more memorable CE features.

This study examines how prominent CE and AI are in academic research on social media by identifying research gaps and future developments. This research provides an overview of CE research and will assist academicians, regulators and policymakers in identifying the important topics that require investigation.

Artificial intelligence is one of the most significant and active fields of study in the last few years. Artificial intelligence-derived robotic technologies known as chatbots are gaining interest from both academic and industry sectors. By analyzing the development and patterns of research on the chatbot phenomena within the tourism field, this study seeks to develop a theoretical framework for the interaction between chatbots and tourism.

The Web of Science (WoS) database’s 33 articles on chatbots related to travel and hospitality were examined between 2019 and 2024 using VOSviewer software for bibliometric and thematic content analysis.

Research on chatbots for tourism and hospitality appears to be in its early stages. The factors influencing tourists' intentions to use chatbots have been thoroughly researched; the attitudes, perceptions and behavioral intentions of destinations, travel agencies and restaurant patrons regarding chatbots were examined, and it was found that the quantitative research approach was dominant. In addition, the majority of the studies are based on a particular theory or model.

This is one of the first attempts to directly comprehend and depict the interconnected structures of studies on the interaction between chatbots and tourism through the use of network analysis. Furthermore, the study’s findings can offer academics a comprehensive viewpoint and a reference manual for more accurate assessment and oversight of the chatbot-tourism interaction. Regarding the lack of research on the topic and the fragmented structure of the studies that exist, it is imperative to provide both a comprehensive overview and a roadmap for future investigations into the usage of chatbots in the travel and hospitality sector.

Over the past years, business strategies have been designed to improve ‘firms' financial and non-financial performances and achieve sustainable development, leading to corporate sustainability. This article is a bibliometric analysis of two decades of the relationship between corporate sustainability and firm performance, identifying the research focus and the gaps for future research.

The bibliometric review of corporate sustainability and performance research is between January 2004 and June 2023. As per the Web of Science database, the theme's research commenced around 2004, growing gradually till 2023. Five hundred thirty-nine published articles by peer-reviewed ABDC-indexed A and A* journals in English have been reviewed. The bibliometrix package in R software is used with VOSviewer for the bibliometric analysis.

The study's findings indicate a lack of research on the theme from developed and underdeveloped nations. Further, the analysis reveals five clusters of research: (1) business sustainability, (2) corporate sustainability reporting, (3) corporate sustainability, strategy, and innovation, (4) stakeholder and corporate sustainability, and e) corporate sustainability assessment.

The future research areas proposed are on two major themes, namely, corporate sustainability and organizational competitive advantage, including sub-themes such as “Environmental, Social, and Governance (ESG) and financial performance” and “greenhouse-gas emissions” and “market orientations,” respectively. There is a need for more research in developing markets, a comprehensive definition of corporate sustainability, and further exploration of the theme linking strategy and innovation.

The rise and popularity of digitalization have made the addictive use in the virtual world more common, which has aroused wide attention from academia and public. Uncovering the underlying mechanism of addictive use is essential to address this serious issue.

By utilizing the context of massively multiplayer online games (MMOGs), this study developed virtual-domain perfectionism of seeking excellence and avoiding failure from the dual process model of perfectionism and identified four affordances in MMOGs from the perspective of technology affordance. The authors surveyed 302 valid samples in MMOGs to empirically test the research model.

The results demonstrate that two processes of virtual-domain perfectionism influence addictive use positively in MMOGs. Technology affordances perform as the antecedents of virtual-domain perfectionism and conduct distinct impacts in MMOGs. Specifically, affordances of interaction and identity are positively related to virtual-domain perfectionism, while achievement affordance is unrelated to virtual-domain perfectionism. Immersion affordance is positively related to virtual-domain perfectionism of seeking excellence and negatively associated with virtual-domain perfectionism of avoiding failure.

This study identified virtual-domain perfectionism and specific MMOGs affordances. The research model provides insights into addictive use in MMOGs by leveraging context and combining lenses. Research findings help elucidate the role of virtual-domain perfectionism on the addictive use from MMOGs affordances with the corresponding technical features.

In the information and technology age, where the “physical” world is merged with the “digital” world, the nature of social conditions, relations, citizenship and the flow of information has shifted from a moral and legal approach to a digital approach. Nowadays, the functioning, dissemination, conduct and governance of organisations and their members are regulated by techno-ethical and digital principles. Drawing on social cognitive theory, the study hypothesises that techno-ethical orientation predicts corporate ethical values (CEV) through the moderation of digital citizenship behaviour (DC). The study further proposes that each dimension of DC: online respect (OR) and online civic engagement (OCE), moderates the hypothesised relationship.

546 respondents from India participated in the study. The responses were captured using structured and well-established questionnaires. The analysis was performed using robust measures of correlation, regression, reliability (Cronbach’s alpha and composite reliability) and validity (convergent and discriminant validity). The moderation influence of DC was tested and analysed using structural equation modelling (SEM) Analysis of Moment Structures (AMOS).

The regression findings of the study revealed that the techno-ethical orientation positively predicts the CEV. R-square values showed a 24.1% variation in corporate ethical value was explained by techno-ethical orientation. It indicates that a positive techno-ethical orientation establishes the ethical context and corporate values. Besides, the moderation analysis using SEM AMOS indicates that at both low and high levels of OR and OCE, the relationship between techno-ethical orientation and CEV is positive and significant.

This study demonstrates a new facet of technology ethics that promotes the institutionalisation of CEV through DC. This study is the first to explore the interaction between techno-ethical orientation and CEV. Even though various former factors concerning ethical conduct have been examined, the results of the techno-ethical conduct of employees within the scope of an organisation have not been explored so far.

This study aims to provide a precise understanding of how corporate sustainability information is used in socially responsible investing (SRI). The study is motivated by the lack of a recognised body of knowledge on this issue. This study, therefore, collates and reviews relevant studies (67 studies) to provide guidance to investors interested in SRI and identify a research agenda for academics desiring to contribute to this area.

This study conducts a systemic literature review employing recognised key words and searching the Web of Science. HistCite is utilised to ensure important cited studies are not missed from the collection. The review was conducted from two perspectives: (1) sources of sustainability information and (2) how the information is used in SRI.

The review identifies five major sources of sustainability information, including corporate reports, ESG ratings, industry affiliation, news and private communication with firms. These sources of information play different roles in the cross section of SRI strategies (i.e. negative and positive screening, active ownership and integration). This study provides guidance on how to use this information in SRI and provides recommendations for future research on how analysts interact with the information, how different informational characteristics impact implementation, ways to improve data quality, improvements to analysis methods and where data use needs to be extended into new strategies.

This review contributes to the SRI literature by inventorying studies of an important, yet omitted aspect, namely, sustainability information. This work also enriches the literature on corporate sustainability information by investigating how this information can be used for a specific purpose, namely, SRI. Given the increasing interest in SRI, this review will provide much-needed guidance for a range of practitioners, including investors and regulators.