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1 – 10 of over 22000Caecilia 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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David E. Bowen, Raymond P. Fisk, John E.G. Bateson, Leonard L. Berry, Mary Jo Bitner, Stephen W. Brown, Richard B. Chase, Bo Edvardsson, Christian Grönroos, A. Parasuraman, Benjamin Schneider and Valarie A. Zeithaml
A small group of pioneering founders led the creation and early evolution of the service research field. Decades later, this article shares timeless service wisdom from ten of…
Abstract
Purpose
A small group of pioneering founders led the creation and early evolution of the service research field. Decades later, this article shares timeless service wisdom from ten of those pioneering founders.
Design/methodology/approach
Bowen and Fisk specified three criteria by which to identify a pioneering founder. In total, 11 founders met the criteria (Bateson, Berry, Bitner, Brown, Chase, Edvardsson, Grönroos, Gummesson, Parasuraman, Schneider and Zeithaml) and were invited to join Bowen and Fisk – founders that also met the criteria as coauthors. Ten founders then answered a set of questions regarding their careers as service scholars and the state of the field.
Findings
Insightful reflections were provided by each of the ten pioneering founders. In addition, based on their synthesis of the reflections, Bowen and Fisk developed nine wisdom themes for service researchers to consider and to possibly act upon.
Originality/value
The service research field is in its fifth decade. This article offers a unique way to learn directly from the pioneering founders about the still-relevant history of the field, the founders' lives and contributions as service scholars and the founders' hopes and concerns for the service research field.
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This study aims to know the tactician role of financial technology (FinTech) in the field of accounting and auditing through contextualized systematic literature review by using…
Abstract
Purpose
This study aims to know the tactician role of financial technology (FinTech) in the field of accounting and auditing through contextualized systematic literature review by using bibliometric analysis.
Design/methodology/approach
The qualitative bibliometric analysis includes studies from 2017 to 2021 using the Scopus and Web of Science databases, which yielded 277 published papers with the keywords, FinTech accounting and auditing. The contextualized systematic literature review greatly helped in clarifying the content within each cluster.
Findings
The study identified the tactician role of fintech primarily in the accounting and auditing professional field. Fintech is still in its inception, with continual development and implementation taking place especially, in the auditing field. The findings also confirm that FinTech can produce a confluence between various research areas, including accounting, auditing, business finance, economics, management and business field.
Research limitations/implications
The study describes the tactician role of FinTech and its huge possibility for future study in the accounting and auditing field among professionals, academics and regulators.
Practical implications
This study be able to help accounting professionals, policymakers and government regulators to establish policy development, as this research emphasizes the tactician role of FinTech in the accounting and auditing field.
Social implications
FinTech in accounting and auditing might add to the existing field of FinTech in the IR4.0 era that give benefits to different players such as policymakers, governments, researchers, FinTech entrepreneurs and practicing professionals.
Originality/value
To the best of the author’s knowledge, little focus has been given about FinTech in the accounting and auditing field using bibliometric analysis. The insights of systematic literature review provide researchers on FinTech among practicing professionals and offer opportunities for further scientific endeavours.
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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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Comparative education research in Japan is strongly oriented toward emphasizing fieldwork, unlike Western methodologies that aim for theorization. For this reason, it is sometimes…
Abstract
Comparative education research in Japan is strongly oriented toward emphasizing fieldwork, unlike Western methodologies that aim for theorization. For this reason, it is sometimes regarded as peripheral research without a theorizing orientation or as a counterstrategy to Western research. This study examines why Japanese comparative education research emphasizes fieldwork, focusing on discussions at the Japanese Society of Comparative Education from the 1990s to the present, and considers whether the discussion far from aimed at theorizing. It can be said that Japanese comparative educational research, while characterized by a field-oriented orientation, has been trying to analyze the subject with sincerity through more in-depth fieldwork and is aware of the back and forth between theorizing and differentiation. Furthermore, recently, an international, agenda-based approach and the concept of transboundary fieldwork based on triangulation and Border Studies as a new way of looking at the field itself have also emerged. Therefore, it can be said that Japanese comparative educational research, while characterized by a field-oriented orientation, is increasingly aiming for a multilayered and relative analysis of the field, which is an argument autonomously derived from a focus on the field rather than being a strategy or a challenge to Western universalization-oriented methodologies.
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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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Christopher Chapman, Asako Kimura, Norio Sawabe and Hiroyuki Selmes-Suzuki
This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can…
Abstract
Purpose
This paper aims to explore how researchers in general, and field researchers in particular, might respond to systems of governance of the researchers' activity in ways that can support rather than distort the quality of the research.
Design/methodology/approach
We draw upon literature on serendipity to develop a framework for engaging with the positive and negative potentials of systems of governance. We ground our analysis in discussion of participation in the field comprising two parts: first, the examination of our own activities and second, the accounts of participation found in two career-autobiographical interviews with emeritus professors of management accounting from Japan.
Findings
We highlight the potential for a productive tension between two contrasting perspectives that researchers might take on governance of their activity. A contractual perspective sees the value of targets and detailed pre-planning. A reflexive perspective sees the value of exploring the unexpected and considering many alternatives. We offer a framework for considering serendipity and the conditions that facilitate serendipity to help researchers maintain a productive tension between these perspectives.
Research limitations/implications
We build upon retrospective accounts of two successful individuals whose careers evolved in a specific context. The intention is not to set out what might be generally achievable in a research career, nor to propose specific lines of action or planning in relation to specific systems of governance, since these vary across countries and over time. Rather, the paper draws on these materials to illuminate the more general challenge of preparing for serendipity in a way that goes beyond simple opportunism.
Originality/value
We analyse how researchers' mindfulness of serendipity and the nature of contexts that facilitate serendipity can encourage a productive tension between contractual and reflexive perspectives on governance of academic activity.
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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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Suresh Malodia, Amandeep Dhir, Muhammad Junaid Shahid Hasni and Shalini Srivastava
The purpose of this study is to present a systematic methodological review of the application of field experiments in the domain of marketing research. By performing this study…
Abstract
Purpose
The purpose of this study is to present a systematic methodological review of the application of field experiments in the domain of marketing research. By performing this study, the authors seek to offer necessary advice and suggestions to marketing scholars interested in the application of field experiments and to promote the adoption of field experiments as a preferred methodological choice among scholars in this domain.
Design/methodology/approach
A total of 315 field experiments published in the ten leading marketing journals in the past five decades were analyzed in this systematic methodological review. This study examines various aspects of field experiments, including the research profile of existing research, different trends and topics related to field experiments, choice of research questions, methods of observations, unobtrusive data collection, types of interventions and outcome variables.
Findings
This study identified various trends and topics, categories of manipulations, types of limitations and important considerations in designing field experiments and offered necessary advice on the future of field experiments in marketing research.
Research limitations/implications
This study provides a complete roadmap for future marketing scholars to adopt field studies in their research plans. The systematic summary of limitations and the checklist will be helpful for the researchers to design and execute field studies more effectively and efficiently.
Practical implications
This review study offers a complete roadmap for marketing scholars who are interested in adopting field experiments in their research projects. The discussion of trends and topics, manipulations, limitations, design considerations and checklist items for field experiments offers relevant insights to marketing scholars and may help them design and execute field experiments more effectively and efficiently.
Originality/value
To the best of the authors’ knowledge, this study is the first of its kind to provide a comprehensive methodological review of field experiments published in leading marketing journals throughout the past five decades. This study makes novel and unique contributions to both theory and literature on field experiments in the marketing discipline.
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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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