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1 – 10 of over 12000Mieke Jans, Banu Aysolmaz, Maarten Corten, Anant Joshi and Mathijs van Peteghem
The Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline…
Abstract
Purpose
The Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline. However, given the importance of digitalization and its relevance for accounting, an amalgamation of the parent research field of accounting and the subfield of accounting information systems is pivotal for continuing relevant research that is of high quality. This study empirically investigates the distance between AIS research that is included in accounting literature and AIS research that prevails in dedicated AIS research outlets.
Design/methodology/approach
To understand which topics define AIS research, all articles published in the two leading AIS journals since 2000 were analyzed. Based on this topical inventory, all AIS studies that were published in the top 16 accounting journals, also since 2000, are identified and categorized in terms of topic, subtopic and research methodology. Next, AIS studies published in the general accounting field and AIS studies published in the AIS field were compared in terms of topics and research methodology to gain insights into the distance between the two fields.
Findings
The coverage of AIS topics in accounting journals is, to no small extent, concentrated around the topics “information disclosure”, “network technologies” and “audit and control”. Other AIS topics remain underrepresented. A possible explanation might be the focus on archival studies in accounting outlets, but other elements might play a role. The findings suggest that there is only a partial overlap between the parent accounting research field and the AIS subfield, in terms of both topic and research methodology diversity. These findings suggest a considerable distance between both fields, which might hold detrimental consequences in the long run, if no corrective actions are taken.
Originality/value
This is the first in-depth investigation of the distance between the AIS research field and its parent field of accounting. This study helped develop an AIS classification scheme, which can be used in other research endeavors. This study creates awareness of the divergence between the general accounting research field and the AIS subfield. Given the latter's relevance to the accounting profession, isolation or deterioration of the AIS research must be avoided. Some actionable suggestions are provided in the paper.
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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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An important but neglected area of investigation in digital entrepreneurship is the combined role of both core and peripheral members of an emerging technological field in shaping…
Abstract
Purpose
An important but neglected area of investigation in digital entrepreneurship is the combined role of both core and peripheral members of an emerging technological field in shaping the symbolic and social boundaries of the field. This is a serious gap as both categories of members play a distinct role in expanding the pool of resources of the field. I address this gap by exploring how membership category is related to funding decisions in the emerging field of artificial intelligence (AI).
Design/methodology/approach
The first quantitative study involved a sample of 1,315 AI-based startups which were founded in the period of 2011–2018 in the United States. In the second qualitative study, the author interviewed 32 members of the field (core members, peripheral members and investors) to define the boundaries of their respective role in shaping the social boundaries of the AI field.
Findings
The author finds that core members in the newly founded field of AI were more successful at attracting funding from investors than peripheral members and that size of the founding team, number of lead investors, number of patents and CEO approval were positively related to funding. In the second qualitative study, the author interviewed 30 members of the field (core members, peripheral members and investors) to define their respective role in shaping the social boundaries of the AI field.
Research limitations/implications
This study is one of the first to build on the growing literature in emerging organizational fields to bring empirical evidence that investors adapt their funding strategy to membership categories (core and peripheral members) of a new technological field in their resource allocation decisions. Furthermore, I find that core and peripheral members claim distinct roles in their participation and contribution to the field in terms of technological developments, and that although core members attract more resources than peripheral members, both actors play a significant role in expanding the field’s social boundaries.
Practical implications
Core AI entrepreneurs who wish to attract funding may consider operating in fewer categories in order to be perceived as core members of the field, and thus focus their activities and limited resources to build internal AI capabilities. Entrepreneurs may invest early in filing a patent to signal their in-house AI capabilities to investors.
Social implications
The social boundaries of an emerging technological field are shaped by a multitude of actors and not only the core members of the field. The author should pay attention to the role of each category of actors and build on their contributions to expand a promising field.
Originality/value
This paper is among the first to build on the growing literature in emerging organizational fields to study the resource acquisition strategies of entrepreneurs in a newly establishing technological field.
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Luis Zárate, Marcos W. Rodrigues, Sérgio Mariano Dias, Cristiane Nobre and Mark Song
The scientific community shares a heritage of knowledge generated by several different fields of research. Identifying how scientific interest evolves is relevant for recording…
Abstract
Purpose
The scientific community shares a heritage of knowledge generated by several different fields of research. Identifying how scientific interest evolves is relevant for recording and understanding research trends and society’s demands.
Design/methodology/approach
This article presents SciBR-M, a novel method to identify scientific interest evolution from bibliographic material based on Formal Concept Analysis. The SciBR-M aims to describe the thematic evolution surrounding a field of research. The method begins by hierarchically organising sub-domains within the field of study to identify the themes that are more relevant. After this organisation, we apply a temporal analysis that extracts implication rules with minimal premises and a single conclusion, which are helpful to observe the evolution of scientific interest in a specific field of study. To analyse the results, we consider support, confidence, and lift metrics to evaluate the extracted implications.
Findings
The authors applied the SciBR-M method for the Educational Data Mining (EDM) field considering 23 years since the first publications. In the digital libraries context, SciBR-M allows the integration of the academy, education, and cultural memory, in relation to a study domain.
Social implications
Cultural changes lead to the production of new knowledge and to the evolution of scientific interest. This knowledge is part of the scientific heritage of society and should be transmitted in a structured and organised form to future generations of scientists and the general public.
Originality/value
The method, based on Formal Concept Analysis, identifies the evolution of scientific interest to a field of study. SciBR-M hierarchically organises bibliographic material to different time periods and explores this hierarchy from proper implication rules. These rules permit identifying recurring themes, i.e. themes subset that received more attention from the scientific community during a specific period. Analysing these rules, it is possible to identify the temporal evolution of scientific interest in the field of study. This evolution is observed by the emergence, increase or decrease of interest in topics in the domain. The SciBR-M method can be used to register and analyse the scientific, cultural heritage of a field of study. In addition, the authors can use the method to stimulate the process of creating knowledge and innovation and encouraging the emergence of new research.
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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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Shreyasi Nautiyal and Prachi Pathak
Resilience has evolved as a dynamic process in the entrepreneurship field. The purpose of this paper is to outline a comprehensive structure to analyse the patterns and trends in…
Abstract
Purpose
Resilience has evolved as a dynamic process in the entrepreneurship field. The purpose of this paper is to outline a comprehensive structure to analyse the patterns and trends in the publications of the existing literature at the junction of entrepreneurship and resilience. With the help of bibliometric and network analysis, this study offers insights into the topic that have not been evaluated and assessed by previous reviews.
Design/methodology/approach
A computerised search of 104 papers was performed using the Scopus database, and graphical visualisation of the bibliographic material was developed using VOSviewer software.
Findings
This comprehensive bibliometric mapping helps in the graphical visualisation of publication evolution of the domain along with identifying present research trends and possible future directions. There is not much collaborative research in the field, as most prolific thinkers work in isolation or in pairs. Hence, there are limited publications in top-rated journals. Future researchers need to work collaboratively to produce high-quality papers. Developed nations make a sound contribution to the field. The exact significance of resilience in entrepreneurship is yet to be determined due to a wide variety of themes that reflect the multi-disciplinary nature of the domain.
Originality/value
Uncovering the trends and developments of the field, this study provides a global perspective and potential themes lying at the junction of resilience and entrepreneurship. Hence, this study provides a robust roadmap for future researchers interested in this area.
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This study intends to conceptually and technically examine the literature on work integrated learning (WIL) through a systematic literature review and bibliometric analysis. The…
Abstract
Purpose
This study intends to conceptually and technically examine the literature on work integrated learning (WIL) through a systematic literature review and bibliometric analysis. The present study addresses eight distinct research questions: (1) descriptive features of the extracted literature on WIL, (2) publications trends and thematic evolution in the field of WIL, (3) the most relevant and high-impact sources on WIL, (4) the most global cited articles on WIL, (5) the most relevant and high-impact authors on WIL, (6) the most relevant countries on WIL, (7) outcomes of Bradford’s Law of Scattering and Lotka’s Law of Scientific Productivity and (8) trending research avenues for future studies in the field of WIL.
Design/methodology/approach
The present study employed systematic literature review (SLR) and bibliometric analysis mapping techniques to analyze 1,295 articles extracted from the Scopus database. The analysis utilized Biblioshiny software and VOSviewer software as the primary tools.
Findings
The findings reveal that WIL constitutes a steadily expanding subject discipline, showcasing a notable 23.28% annual growth in scientific production spanning from 2002 to 2023 (July). Australia, South Africa and Canada emerged as the most productive countries within the field of WIL, as evidenced by their cumulative scientific production. The thematic map of keyword analysis suggests several burgeoning avenues for future researchers in the WIL domain, including education, reflective practices, curriculum, employability skills, international students, learning and self-efficacy.
Originality/value
This study contributes to the WIL discourse by providing a comprehensive literature review. The present study’s findings hold significance for graduates, universities, employers, the higher education industry, policymakers, regulators and the broader community.
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Samsur Rahaman, Punita Govil, Daud Khan and Tanja D. Jevremov
The emotion regulation research has drawn considerable attention from academicians and scholars in the contemporary world. As a result, the publications that are specifically…
Abstract
Purpose
The emotion regulation research has drawn considerable attention from academicians and scholars in the contemporary world. As a result, the publications that are specifically dedicated to emotion regulation research are rapidly escalating. Therefore, this study aims to conduct a bibliometric analysis of research articles that have been published in the field of “emotion regulation.” The study primarily examines the growth and development of scholarly publications, seminal studies, influential authors, productive journals, research production and collaboration among countries, emerging research themes, research hotspots and thematic evolution of emotion regulation research.
Design/methodology/approach
The Web of Science Core Collection database was used to gather the study’s data, which was then analysed using VOSviewer and Bibliometrix, Biblioshiney open-source package of the R language environment.
Findings
The study’s results reveal that the research on emotion regulation has grown significantly over the last three decades. Notably, Emotion and Frontiers in Psychology are the most dominant and productive journals in the field of emotion regulation research. The most prominent author in the area of emotion regulation is identified as James Gross, followed by Gratz, Wang and Tull. The USA is at the forefront of research on emotion regulation and has collaborated with most of the developed countries like Germany, England and Canada. The keyword analysis revealed that the most potential research areas in the field of emotion regulation are functional magnetic resonance imaging, amygdala, post-traumatic stress disorder, borderline personality disorder, alexithymia, emotion dysregulation, depression, anxiety, functional connectivity, neuroimaging, mindfulness, self-regulation, resilience and coping. The thematic evolution reflects that the research on emotion regulation has recently focused on issues including Covid-19, non-suicidal self-injury, psychological distress, intimate partner violence and mental health.
Originality/value
The results of this study highlighted the current knowledge gaps in emotion regulation research and suggested areas for further investigation. The present study could be useful for researchers, academicians, planners, publishers and universities engaged in emotion regulation research.
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Hajar Pouran Manjily, Mahmood Alborzi, Turaj Behrouz and Seyed Mohammad Seyed- Hosseini
This study aims to focused on conducting a comprehensive assessment of the technology readiness level (TRL) of Iran’s oil field intelligence compared to other countries with…
Abstract
Purpose
This study aims to focused on conducting a comprehensive assessment of the technology readiness level (TRL) of Iran’s oil field intelligence compared to other countries with similar oil reservoirs. The ultimate objective is to optimize oil extraction from this field by leveraging intelligent technology. Incorporating intelligent technology in oil fields can significantly simplify operations, especially in challenging-to-access areas and increase oil production, thereby generating higher income and profits for the field owner.
Design/methodology/approach
This study evaluates the level of maturity of present oil field technologies from the perspective of an intelligent oil field by using criteria for measuring the readiness of technologies. A questionnaire was designed and distributed to 18 competent oil industry professionals. Using weighted criteria, a mean estimate of oil field technical maturity was derived from the responses of respondents. Researchers evaluated the level of technological readiness for Brunei, Kuwait and Saudi Arabia’s oil fields using scientific studies.
Findings
None of the respondents believe that the intelligent oil field in Iran is highly developed and has a TRL 9 readiness level. The bulk of experts believed that intelligent technologies in the Iran oil industry have only reached TRL 2 and 1, or are merely in the transfer phase of fundamental and applied research. Clearly, Brunei, Kuwait and Saudi Arabia have the most developed oil fields in the world. In Iran, academics and executive and contracting firms in the field of intelligent oil fields are working to intelligently develop young oil fields.
Originality/value
This study explores the level of maturity of intelligent technology in one of Iran’s oil fields. It compares it to the level of maturity of intelligent technology in several other intelligent oil fields throughout the globe. Increasing intelligent oil fields TRL enables better reservoir management and causes more profit and oil recovery.
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Satya Prakash Mani, Shashank Bansal, Ratikant Bhaskar and Satish Kumar
This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of…
Abstract
Purpose
This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.
Design/methodology/approach
This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.
Findings
Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.
Originality/value
This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.
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