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1 – 10 of over 7000Caecilia Drujon d’Astros, Camille Gaudy and Marianne Strauch
This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on…
Abstract
Purpose
This paper aims to explore the role of the researcher’s emotions in ethnographic practice in accounting research. This paper focuses on shame as an emotion that lingers on, despite the efforts to work through those emotions.
Design/methodology/approach
The authors conducted a collective autoethnography to make sense of the fieldwork and after-fieldwork emotions and their consequences. This autoethnography began with the three authors discovering their shared feeling of shame.
Findings
Building on Hochschild’s theory (1979, 1983) on emotional labor, the authors demonstrate how shame emerged as a central and lingering emotion of the ethnographies beyond an emotional labor process. The authors show how a double shame appeared toward the field participants and the academic accounting community, affecting the writing and the work.
Originality/value
The authors demonstrate that the perception of the research community’s rules of feelings gives rise to emotions that ultimately change the work. The authors show how collective autoethnography can help accounting research to acknowledge and give room to emotions.
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Nathalie Repenning and Kai DeMott
This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie…
Abstract
Purpose
This study aims to better understand the emotional challenges that inexperienced accounting researchers may face in conducting ethnographies. To do so, the authors use Arlie Russell Hochschild’s (1979, 1983) notions of “feeling rules” and “emotion work” to shed light on the possible nature and impact of these challenges, and how her ideas may also become fruitful for academic purposes.
Design/methodology/approach
The authors take a reflective approach in sharing the raw observation notes and research diaries as first-time ethnographers in the area of management accounting. The authors use these to analyze “unprocessed” experiences of emotional challenges from the fieldwork and how the authors learned to cope with them.
Findings
The authors illustrate how emotional challenges in conducting ethnographies can be rooted in a clash with prevalent feeling rules of certain study situations. The authors explore the conditions under which these clashes occur and how they may prompt researchers to respond through means of emotion work to (re-)stabilize those situations. Based on these insights, the authors also discuss how wider conventions of the accounting academy may contribute to emotional challenges as they stand in contrast to principles of ethnographic research.
Originality/value
There remains a tendency in the accounting domain to largely omit emotional challenges in the making of ethnographies, especially in writing up studies. In this paper, the authors are motivated to break this silence and openly embrace such challenges as an asset when the authors talk about the process of creating knowledge.
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Yi Ping Zhu, Yi Zhu and Li Zhen Fan
This study aimed to examine the research hotspots and evolution paths in the field of health information behavior (HIB) in China and abroad, and conduct comparative analysis to…
Abstract
Purpose
This study aimed to examine the research hotspots and evolution paths in the field of health information behavior (HIB) in China and abroad, and conduct comparative analysis to better understand its development trajectory globally.
Design/methodology/approach
A keyword search of the relevant literature included in the China National Knowledge Infrastructure (CNKI) database and Web of Science (WoS) core collection database was conducted, using the visualized analysis tool CiteSpace V for bibliometric analyses.
Findings
The common research hotspots in China and abroad can be divided into related research on HIB, research on its influencing factors and health information research. Among these, health information-seeking behavior has been the focus of domestic and foreign scholars. From the subdivision perspective, the focus of Chinese and foreign research hotspots differs. In terms of evolutionary path, the initial stage of HIB research in China and abroad revolves around health information and health information-seeking behavior, followed by the influencing factors of HIB; however, the research breakthrough point is the reverse. Then, domestic and foreign research was conducted on different types of HIBs. Regarding the selection of research objects, Chinese and foreign research objects were increasingly diversified.
Research limitations/implications
This study also has several limitations. First, the literature sample only selected the literature in the WoS and CNKI databases, and there may be many HIB-related works published in other databases. Therefore, future research should include other databases. Second, in terms of language, this study selected only Chinese and English literature, but in many countries, important research results on certain topics are usually published in native language, and future research should expand the language selection. Third, this study only conducted national and institutional collaboration network analysis, keyword co-occurrence analysis, cluster analysis and timeline chart analysis.
Practical implications
The implication of practice can be divided into the following three points. (1) Analyzing the domestic and foreign literature on HIB and identifying highly cooperative institutions and countries in the field of HIB can reveal the research situation of HIB and help researchers establish new research networks in the future. (2) Analyzing the research hotspots and evolutionary paths of HIB at home and abroad is helpful for quickly understanding the development context of this field and grasping the emerging research directions such as HIB of people in close contact with patients, health information exchange behavior, health information avoidance behavior and health information discontinuation behavior, which can help researchers to explore the future research direction in this field, so as to determine the topic and fill the research gap. (3) Combining the analysis of HIB-related research at home and abroad is helpful for professionals to understand the characteristics and rules of HIB of users, consumers and other groups to further optimize and improve health information services.
Originality/value
Comparing and summarizing the research status of HIB in China and globally, and presenting the findings visually, will help researchers better grasp the research overview and hotspot changes in this field, as well as provide a follow-up reference.
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Beyza Aksoy, Ayhan Akpınar and Çağatay Ünüsan
This study aims to present a bibliometric overview of the academic research on export performance (EP) in the business and management areas.
Abstract
Purpose
This study aims to present a bibliometric overview of the academic research on export performance (EP) in the business and management areas.
Design/methodology/approach
A bibliometric overview of 1,463 papers from 1968 to 2021, including performance analysis, science mapping analysis and graphical mapping, was conducted using the Scopus database. SciMAT software was used for thematic analysis and conceptual evolution mapping of the EP domain, and VOSviewer software was used for graphical visualization.
Findings
This study shows that EP research experienced spectacular growth, especially between 1998 and 2003, and the interest in this field continues to increase. Also, the USA and the UK appear to be the absolute leaders in EP research, with the best indicators of productivity and influence in all dimensions analyzed. The findings from the analysis through SciMAT indicate that “capabilities” and “R&D” are the main Motor themes that have contributed the most to the EP literature, whereas “global value chain” and “start-up” are emerging themes as new areas of interest.
Research limitations/implications
This study develops a baseline for representing certain and exhaustive insights in the EP field and specifies trends over a period. Using a single database and excluding book chapters/conference papers are limitations of this study.
Originality/value
EP is a research field that has gained wide acceptance in the academic community and international marketing literature. To the best of the authors’ knowledge, no bibliometric overview has analyzed the EP literature. This study presents the first systematic quantitative analysis of academic research on EP in the business and management areas.
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Tahani Hakami, Omar Sabri, Bassam Al-Shargabi, Mohd Mohid Rahmat and Osama Nashat Attia
This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better…
Abstract
Purpose
This study aims to examine the present condition of blockchain technology (BT) applications in auditing by analyzing journal publications on the topic to acquire a better understanding of the field.
Design/methodology/approach
This study makes use of the Bibliometric Analysis method and gathered 725 papers from the Web of Science and Scopus databases in the management and accounting, business, financial, economic and social science, as well as decision sciences fields from 2017 to 2021 using the R-Package Bibliometrix Analysis “biblioshiny”.
Findings
The findings revealed that blockchain research in terms of auditing has already increased and started to spark a quick rise in popularity, but is still in its initial phases with important quality though less in quantity. Moreover, the Journal of Emerging Technologies in Accounting is the most prolific journal with 2019 as the highest publication year, with the United States and China as the most cited countries in this field. Furthermore, in this field, there are much research topics involving blockchain, audit and smart contracts; and there is less involving data analytics, governance, hyperledger, distributed ledger and financial reporting. Additionally, Sheldon (2019) and Smith and Castonguay (2020) are the most productive authors in the field in terms of the H-index.
Research limitations/implications
This study has certain limitations such as the fact that it only looked at 105 papers in the domains of finance, business, economics, accounting, management as well as multidisciplinary science. Moreover, the research’s data and dates have an impact on the results dependability. As this is an original topic, fresh studies are anticipated to remain to shine a spotlight on and suggest answers to blockchain’s implications on auditing. Additionally, the period of time was limited to only the last five years, from 2017 to 2021. As a result, extensive study into the topic is required since there is currently a research deficit in the blockchain field in the setting of auditing. So, new research is required to offer new frameworks and understandings for describing the blockchain function in auditing, including processes, techniques, security, as well as timeliness. Investigations in unique circumstances and research employing innovative research methodologies for discovering the new issue would be valuable in acquiring a higher grasp of the complexities faced.
Originality/value
This research contributed to the field by assessing the present state of the art of research on the usage and use of BT in finding research gaps, the audit profession and, most importantly, recommending a future direction for researchers in the subject.
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This bibliometric mapping study aimed to provide comprehensive insights into the global research landscape of cybernetics. Utilizing the biblioshiny function in R Studio, we…
Abstract
Purpose
This bibliometric mapping study aimed to provide comprehensive insights into the global research landscape of cybernetics. Utilizing the biblioshiny function in R Studio, we conducted an analysis spanning 1958 to 2023, sourcing data from Scopus. This research focuses on key terms such as cybernetics, cybernetics systems, complex adaptive systems, viable system models (VSM), agent-based modeling, feedback loops and complexity systems.
Design/methodology/approach
The analysis leveraged R Studio’s biblioshiny function to perform bibliometric mapping. Keyword searches were conducted within titles, abstracts and keywords, targeting terms central to cybernetics. The timespan, 1958–2023, provides a comprehensive overview of the evolution of cybernetics-related literature. The data were extracted from Scopus to ensure a robust and widely recognized source.
Findings
The results revealed a rich and interconnected global research network in cybernetics. The word cloud analysis highlights prominent terms such as “agent-based modeling,” “complex adaptive systems,” “feedback loop,” “viable system model” and “cybernetics.” Notably, the journal Kybernetes has emerged as a focal point, with significant citations, solidifying its position as a key source within the cybernetics research domain. The bibliometric map provides visual clarity regarding the relationships between various concepts and their evolution over time.
Originality/value
This study contributes original insights by employing advanced bibliometric techniques in R Studio to map the cybernetics research landscape. The comprehensive analysis sheds light on the evolution of key concepts and the global collaborative networks shaping cybernetics research. The identification of influential sources, such as Kybernetes, adds value to researchers seeking to navigate and contribute to the dynamic field of cybernetics. Furthermore, this study highlights that cybernetics not only provides a useful framework for understanding and managing major economic shocks but also offers perspectives for understanding phenomena in various fields such as economics, medicine, environmental sciences and climate change.
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Manpreet Kaur, Amit Kumar and Anil Kumar Mittal
In past decades, artificial neural network (ANN) models have revolutionised various stock market operations due to their superior ability to deal with nonlinear data and garnered…
Abstract
Purpose
In past decades, artificial neural network (ANN) models have revolutionised various stock market operations due to their superior ability to deal with nonlinear data and garnered considerable attention from researchers worldwide. The present study aims to synthesize the research field concerning ANN applications in the stock market to a) systematically map the research trends, key contributors, scientific collaborations, and knowledge structure, and b) uncover the challenges and future research areas in the field.
Design/methodology/approach
To provide a comprehensive appraisal of the extant literature, the study adopted the mixed approach of quantitative (bibliometric analysis) and qualitative (intensive review of influential articles) assessment to analyse 1,483 articles published in the Scopus and Web of Science indexed journals during 1992–2022. The bibliographic data was processed and analysed using VOSviewer and R software.
Findings
The results revealed the proliferation of articles since 2018, with China as the dominant country, Wang J as the most prolific author, “Expert Systems with Applications” as the leading journal, “computer science” as the dominant subject area, and “stock price forecasting” as the predominantly explored research theme in the field. Furthermore, “portfolio optimization”, “sentiment analysis”, “algorithmic trading”, and “crisis prediction” are found as recently emerged research areas.
Originality/value
To the best of the authors’ knowledge, the current study is a novel attempt that holistically assesses the existing literature on ANN applications throughout the entire domain of stock market. The main contribution of the current study lies in discussing the challenges along with the viable methodological solutions and providing application area-wise knowledge gaps for future studies.
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Benjamin Awuah, Hassan Yazdifar and Hany Elbardan
The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to…
Abstract
Purpose
The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda.
Design/methodology/approach
Using a structured literature review (SLR) methodology, the paper reviews 65 empirical papers published in this field to identify how the current research is developing, offers a critique and identifies future research avenues to advance this field.
Findings
Corporate SDGs reporting is developing as a research area of great importance. The findings reveal that current SDGs reporting literature lacks theorisation, overly focusses on publicly listed companies and succinctly describes organisations’ engagement with the SDGs as superficial. Surprisingly, regions such as North America, the UK and other emerging economies have received less attention from scholars. Further, only a few authors have specialised in this field, and there currently exists low levels of international collaborations among authors as well as practitioners.
Research limitations/implications
The paper provides a novel contribution to the emerging field of corporate SDGs reporting. The key theoretical implications from this study’s SLR include the need for more interventionist research. Although there is an increasing number of accounting scholars developing research within this field, the prevailing research is concentrated on corporate SDGs engagement, drivers of SDGs reporting and scope of SDGs reporting. Furthermore, the scientific discourse remains largely under-theorised with positivist framings primarily focussed on the “what” questions. Thus, a modification to the current approaches and research methods is necessary to advance this field further.
Practical implications
The study provides practitioners with valuable insights into the current state of corporate reporting on the SDGs. To achieve more substantive engagement and reporting, a deeper understanding of the factors that influence corporate behaviour and disclosure practices is necessary. In particular, the study identifies new opportunities for practitioners to enhance the value relevance of corporate SDGs reporting.
Originality/value
The paper offers a comprehensive structured review of the empirical papers published on corporate SDGs reporting. It contributes to deepening this nascent research field by identifying five distinct areas where accounting and business scholars may focus to advance the field further and contribute to achieving the SDGs agenda.
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Jamal El Baz, Fedwa Jebli, Andreas Gissel and Kent Gourdin
The concept of interestingness has been investigated in several management disciplines but studies mobilizing such concept in supply chain management (SCM) to develop strategies…
Abstract
Purpose
The concept of interestingness has been investigated in several management disciplines but studies mobilizing such concept in supply chain management (SCM) to develop strategies for the field's advancement are relatively scarce. This research paper aims to investigate how SCM scholars rank attributes of interestingness and the strategies to harness interestingness in the field of SCM.
Design/methodology/approach
The authors adopt a mixed methods research design in which a survey on SCM researchers' ranking of interestingness' attributes and qualitative interviews with selected academics are conducted.
Findings
The findings highlight the importance given by SCM scholars to attributes such as rigor, relevance, novelty and communication and how they are interrelated. Also, other interestingness attributes are underlined by scholars during the qualitative interviews including inquisitiveness, engaging the reader, imaginativeness and entertainment. Furthermore, a research agenda to synthesize the propositions to develop interesting research is also proposed.
Research limitations/implications
Interestingness attributes such as rigor, relevance and novelty are discussed. Recommendations for interesting research are suggested which can be useful to scholars and journal editors. The findings of this research are also relevant for practitioners for a better understanding of academic/practice relationships to develop high impact collaboration.
Originality/value
This paper is among the few studies that focus on interestingness in SCM research from the perspective of scholars. In doing so, the authors seek to contribute to the classic debate in SCM field about “relevance-rigour” duality by providing a broader outlook based on interestingness and proposing a research agenda for prospective studies in the field.
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Júlia Quintino Sant’Ana, Linda Jessica De Montreuil Carmona and Giancarlo Gomes
This study aims to answer the following research question: What are the opportunities for future research concerning the Frugal Innovation (FI) phenomenon? To address this, the…
Abstract
Purpose
This study aims to answer the following research question: What are the opportunities for future research concerning the Frugal Innovation (FI) phenomenon? To address this, the authors propose a novel approach to literature review on the topic. They do so in view of synthesising scholars’ recommendations for subsequent studies. They also advocate that it is time to contribute to the establishment of the FI field by mapping the future of this approach.
Design/methodology/approach
The authors conducted a systematic literature review (SLR) to connect past and future research on FI. After the screening process of the documents extracted from multiple databases, they performed a bibliometric analysis to provide an overview of the field. Furthermore, the lexical analysis and descending hierarchical analysis were generated through the IRAMUTEQ software to identify the clusters for future research on FI.
Findings
This research not only demonstrates the current state of the art of FI literature but also identifies a research agenda with six categories of opportunities for further studies on the topic: frugal consumer behaviour; establishment of the field; sustainable impact; approaches to different contexts; implementation processes; and challenges for value creation.
Originality/value
The FI phenomenon is receiving increasing attention from scholars in the management field due to its socioeconomic and managerial implications, especially after the Covid-19 outbreak. Therefore, the findings benefit scholars striving to expand the scope of FI research, as well as entrepreneurs, managers and organisations aiming to enhance their social responsibility to reduce their environmental impact.
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