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1 – 10 of 10Elsa Pedroso and Carlos F. Gomes
This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.
Abstract
Purpose
This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
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Gökhan Yılmaz and Ayşe Şahin-Yılmaz
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Soraya González-Mendes, Sara Alonso-Muñoz, Fernando E. García-Muiña and Rocío González-Sánchez
This paper aims to provide an overview of the application of blockchain to agri-food supply chains, including key issues and trends. It examines the state of the art and…
Abstract
Purpose
This paper aims to provide an overview of the application of blockchain to agri-food supply chains, including key issues and trends. It examines the state of the art and conceptual structure of the field and proposes an agenda to guide future research.
Design/methodology/approach
This article performs a bibliometric analysis using VOSviewer software on a sample of 205 articles from the WoS database to identify research trend topics.
Findings
The number of publications in this area has increased since 2020, which shows a growing research interest. The research hotspots are related to the integration of blockchain technology in the agri-food supply chain for traceability, coordination between all actors involved, transparency of operations and improvement of food safety. Furthermore, this is linked to sustainability and the achievement of the sustainable development gtoals (SDGs), while addressing key challenges in the implementation of blockchain-based technologies in the agri-food supply chain.
Practical implications
The application of blockchain in the agri-food supply chain may consider four key aspects. Firstly, the implementation of blockchain can improve the traceability of food products. Secondly, this technology supports sustainability issues and could avoid disruptions in the agri-food supply chain. Third, blockchain improves food quality and safety control throughout the supply chain. Fourthly, the findings show that regulation is needed to improve trust between stakeholders.
Originality/value
The paper provides a comprehensive overview of the blockchain phenomenon in the agri-food supply chain by optimising the search criteria. Moreover, it serves to bridge to future research by identifying gaps in the field.
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Shanu Jain, Sarita Devi and Vibhash Kumar
In the wake of the COVID-19 pandemic, remote working (RW) has emerged as a viable alternative to working employees in general and knowledge workers in particular. However…
Abstract
Purpose
In the wake of the COVID-19 pandemic, remote working (RW) has emerged as a viable alternative to working employees in general and knowledge workers in particular. However, previous researchers have worked on the concept, development and facilitation of RW since the 1970s. Therefore, this study aims to review the existing literature on RW to ascertain the evolution of the concept in the business and management domain and provide for requisite arguments to extend the settings for future research agendas.
Design/methodology/approach
The authors based this study on a bibliometric analysis of articles (n = 349) retrieved from the Web of Science database published between January 1990 and October 2021. The authors have used a bibliometric toolbox comprising performance analysis, science mapping and network analysis in various software namely, VOSviewer, Gephi and Biblioshiny package in R.
Findings
The study’s results accentuated important themes like work–life balance, strengthening digital infrastructure, performance and productivity, hybrid work models and well-being and clustered them under four heads with proposed future research questions.
Research limitations/implications
The study is based on a single database; the authors have used an extensive but not exhaustive list of keywords to retrieve the articles. The analysis employs certain threshold limits while using the science mapping technique.
Practical implications
This study would enable managers and academics to comprehensively understand remote work and offer logical implications to appreciate its nuances.
Originality/value
This study is unique as it recognizes the intellectual structure in the existing literature on RW and traces the advancements and exponential growth post-COVID-19. The authors recapitulated the literature as network analysis of the RW facilitation model comprising the antecedents, outcomes, mediators and moderators.
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Abhijit Thakuria, Indranil Chakraborty and Dipen Deka
Websites, search engines, recommender systems, artificial intelligence and digital libraries have the potential to support serendipity for unexpected interaction with information…
Abstract
Purpose
Websites, search engines, recommender systems, artificial intelligence and digital libraries have the potential to support serendipity for unexpected interaction with information and ideas which would lead to favored information discoveries. This paper aims to explore the current state of research into serendipity particularly related to information encountering.
Design/methodology/approach
This study provides bibliometric review of 166 studies on serendipity extracted from the Web of Science. Two bibliometric analysis tools HisCite and RStudio (Biblioshiny) are used on 30 years of data. Citation counts and bibliographic records of the papers are assessed using HisCite. Moreover, visualization of prominent sources, countries, keywords and the collaborative networks of authors and institutions are assessed using RStudio (Biblioshiny) software. A total of 166 papers on serendipity were found from the period 1989 to 2022, and the most influential authors, articles, journals, institutions and countries among these were determined.
Findings
The highest numbers of 11 papers were published in the year 2019. Makri and Erdelez are the most influential authors for contributing studies on serendipity. “Journal of Documentation” is the top-ranking journal. University College London is the prominent affiliation contributing highest number of studies on serendipity. The UK and the USA are the prominent nations contributing highest number of research. Authorship pattern for research on serendipity reveals involvement of single author in majority of the studies. OA Green model is the most preferred model for archiving of research articles by the authors who worked on serendipity. In addition, majority of the research outputs have received a citation ranging from 0 to 50.
Originality/value
To the best of the authors’ knowledge, this paper may be the first bibliometric analysis on serendipity research using bibliometric tools in library and information science studies. The paper would definitely open new avenues for other serendipity researchers.
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Gul Afshan, Zubaida Ashraf, Maryam Kalhoro, Sonia Sethi, Qurat-ul-Ain Memon and Mansoor Ahmed Khuhro
The incorporation of Corporate Social Responsibility (CSR) and sustainability is essential for higher education institutions' (HEIs') future development as they deal with more…
Abstract
The incorporation of Corporate Social Responsibility (CSR) and sustainability is essential for higher education institutions' (HEIs') future development as they deal with more societal and environmental concerns. The current status of research on CSR and sustainability in HEIs is examined in this systematic review, which also identifies major themes and trends for future development. This review emphasizes the complex characteristics of CSR and sustainability in the higher education environment, spanning aspects like university's social responsibility (education, community engagement, research, and internal management and organization), Sustainable Development Goal (environment, social, and economic), student's perceived self-efficacy, students' intention to implement sustainability, students' engagement for sustainability. It does this by assessing a wide range of scientific works. Additionally, it reveals the advantages and disadvantages of applying CSR and sustainability strategies in HEIs. The results highlight the significance of all-encompassing initiatives that cover governance, accountability, and openness in order to promote a sustainability culture inside HEIs. The paper ends with suggestions for further study, highlighting the necessity of interdisciplinary methods and successful collaborations to promote CSR and sustainability initiatives in HEIs and consequently contribute to sustainable development generally.
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Satyendra Kr Sharma, Rajkumar Sharma and Anil Jindal
Supply chain vulnerability (SCV) analysis is vital for manufacturers globally because it creates a pathway for building resilient supply chains in uncertain environments. This…
Abstract
Purpose
Supply chain vulnerability (SCV) analysis is vital for manufacturers globally because it creates a pathway for building resilient supply chains in uncertain environments. This study aims to identify drivers of SCV in the Indian manufacturing sector.
Design/methodology/approach
Sixteen drivers were identified from the literature review and followed by expert interviews. Interpretive structural modeling was used to determine the hierarchical structural relationship among identified SCV factors.
Findings
It was found that risk is not a board room agenda. Misaligned performance measures with incentives and lack of risk dashboard are the causal factors of SCV. Supply chain security, centralized production and distribution and lack of trust in the supply chain were driven factors.
Originality/value
This provides new insights to assess and prioritize initiatives for supply chain sustainability in terms of continuing business operations. The structural model provides a systemic view of SCV and helps reduce vulnerability.
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James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza
This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over…
Abstract
Purpose
This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.
Design/methodology/approach
A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.
Findings
The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.
Originality/value
Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.
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Ewald Kuoribo, Peter Amoah, Ernest Kissi, David John Edwards, Jacob Anim Gyampo and Wellington Didibhuku Thwala
Prodigious teamwork is the basis for augmenting the level of productivity on construction projects. Globalisation of the construction market has meant that many practitioners work…
Abstract
Purpose
Prodigious teamwork is the basis for augmenting the level of productivity on construction projects. Globalisation of the construction market has meant that many practitioners work outside of their geographical spectrum; however, the multicultural dissimilarities of construction workforces within the project management team (and how these may impact upon project productivity performance) have been given scant academic attention. To bridge this knowledge gap, this paper aims to analyse the effects of a multicultural workforce on construction productivity.
Design/methodology/approach
The epistemological positioning of the research adopted mixed philosophies (consisting of both interpretivism and postpositivism) to undertake a deductive and cross-sectional survey to collate primary quantitative data collected via a closed-ended structured questionnaire. Census sampling and convenience sampling techniques were adopted to target Ghana’s construction workforce and their opinions of the phenomenon under investigation. Out of 96 questionnaires administered, 61 were retrieved. The data obtained were analysed by using mean score ranking, relative important index, one sample t-test and multiple regression. The reliability of the scale was checked by using Cronbach’s alpha coefficient.
Findings
From the t-test analysis, 11 variables sourced from extant literature, and the null hypothesis for the study was not rejected and all factors (except high cost of training and improper gender diversity management) were affirmed as negative effects of the multicultural workforce on construction productivity. Using multiple regression analysis, six of the independent variables were shown to impact upon productivity. The goodness of fit was verified by collinearity and residual analysis. The model’s validation revealed a relatively high predictive accuracy (R2 = 0. 589), implying that the results could be generalized. In culmination, these findings suggest that the predictors can be used to accurately predict the effects of multicultural workforce on construction productivity performance.
Practical implications
The findings indicate that multicultural workforce/teams have a substantial effect on overall construction productivity in the construction sector; consequently, stakeholders must address this issue to enhance productivity across the sector.
Originality/value
The current study significantly contributes to our understanding of how multicultural workers/teams affect construction productivity in the construction business perspective and how to respond to the negative menace.
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