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This study aims to provide an overview, the state-of-the-art “research fronts”, the emerging themes of investigation and a research agenda of crisis communication for destinations’ image.

This research is conducted with a bibliographic coupling study, complemented with an H-Classic classification and a thematic analysis of the articles included in the four clusters provided by the bibliometric methodology (papers dating from 2017 to 2021, both years included).

Based on the bibliometric analysis, four thematic clusters were identified. Two of these clusters supply the “research fronts”, the most current themes in a scientific field: Cluster 1 addresses communication related to tourists’ safety, and cluster 2 enhances the role of stakeholders’ collaboration to create destinations resilience in crisis communication. The other two clusters highlight emerging themes for future investigation: Cluster 3 focuses on recovery marketing communication strategies for a post-crisis era, and cluster 4 analyses how crisis communication strategies contribute to reduce tourists’ risk perception and boosting travel intention. Finally, a future research agenda is proposed, based on the emerging themes from this study.

To the best of the authors’ knowledge, this is the first bibliometric study to analyse crisis communication for destinations’ image (pre-crisis, crisis and post-crisis). This study, which covers the most recent academic literature in this field, provides insights of communication strategies from recent crises and disasters within the “research fronts”. Besides, a research agenda useful for future scholar investigation is proposed with its emerging themes. These rising topics and learnings from past events could be used by destination marketing organisations in crisis communication for destination image recovery in the current post-pandemic scenario or in upcoming crises or disasters.

危机和灾难中目的地形象沟通：回顾和未来研究议程

摘要

本研究提供了目的地形象危机沟通的概述、最先进的“研究前沿”、新兴的研究主题以及研究议程。

本文进行了书目耦合研究, 辅以 H-经典分类和对文献计量方法提供的四个集群中包含的文章的主题分析 (论文日期为 2017–2021 年间)。

根据文献计量分析, 确定了四个主题集群。 其中两个集群提供“研究前沿”, 这是科学领域的最新主题：集群 一 解决与游客安全相关的沟通, 集群 二 加强利益相关者合作的作用, 以在危机沟通中创造目的地恢复力。 其他两个集群突出了未来调查的新兴主题：集群 三 侧重于后危机时代的复苏营销传播策略, 集群 四分析危机传播策略如何有助于降低游客的风险感知和提高旅行意愿。最后, 本文提出了基于新兴主题的未来研究议程。

据我们所知, 这是第一个分析了目的地形象的危机传播（危机前、危机和危机后）的, 独特的文献计量研究。该研究涵盖了该领域最新的学术文献, 通过其“研究前沿”提供了有关近期危机和灾难的沟通策略的见解。此外, 本文还提出了具有新兴主题的研究议程。这些新兴话题以及从过去事件中吸取的教训, 可以被目的地营销组织 (DMO) 用来进行灾难沟通, 以便在当前的大流行后情景或未来的危机或灾难中恢复目的地的形象。

Comunicación Para la imagen de destinos en crisis y desastres: revisión y futura agenda de investigación

Resumen

Este estudio proporciona una perspectiva general, los “research fronts”- los temas más actuales de una disciplina científica-, los temas emergentes y una agenda de investigación sobre comunicación de crisis de la imagen de los destinos turísticos.

La investigación está basada en un análisis bibliográfico coupling, complementado con una clasificación h-Classics y un análisis temático de todos los artículos examinados con esta metodología bibliométrica (artículos fechados entre 2017 y 2021, ambos años incluidos).

Con este análisis bibliométrico, se identifican cuatro clusters temáticos. Dos de ellos, presentan los “research fronts”, los temas más vigentes de un campo científico: el cluster 1 se refiere a la comunicación realizada para transmitir el concepto de seguridad a los turistas, y el cluster 2 destaca la relevancia de la colaboración de todos los agentes turísticos para crear resiliencia en los destinos en la comunicación de crisis. Los otros dos clusters recogen los temas emergentes de investigación futura: el cluster 3 se centra en las estrategias de marketing para la época de postcrisis y el cluster 4 analiza cómo la comunicación contribuye a reducir la percepción de riesgo de los turistas y, por tanto, a potenciar su intención de viaje. Por último, el artículo propone una agenda de investigación basada en estos temas emergentes.

Hasta donde tenemos conocimiento, éste es el primer estudio bibliométrico especialmente enfocado a la comunicación de crisis para la imagen de los destinos turísticos (con sus tres etapas, precrisis, crisis y poscrisis). Esta investigación, que analiza la literatura más reciente en este campo, proporciona conocimiento sobre la comunicación de las crisis y desastres más recientes, a través de sus “research fronts”. Asimismo, propone una agenda con nuevos temas que están surgiendo en esta disciplina, útil para futuras investigaciones académicas. Dichos temas, junto con los aprendizajes de incidentes pasados, pueden ser usados por las Organizaciones de Marketing de Destinos (DMO, en sus siglas en inglés) para incorporarlos en su comunicación de crisis destinada a la recuperación de la imagen de los destinos turísticos en el actual escenario post pandemia o en futuras crisis o desastres.

Following the surge of documents laying out organizations' ethical principles for their use of artificial intelligence (AI), there is a growing demand for translating ethical principles to practice through AI governance (AIG). AIG has emerged as a rapidly growing, yet fragmented, research area. This paper synthesizes the organizational AIG literature by outlining research themes and knowledge gaps as well as putting forward future agendas.

The authors undertake a systematic literature review on AIG, addressing the current state of its conceptualization and suggesting future directions for AIG scholarship and practice. The review protocol was developed following recommended guidelines for systematic reviews and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA).

The results of the authors’ review confirmed the assumption that AIG is an emerging research topic with few explicit definitions. Moreover, the authors’ review identified four themes in the AIG literature: technology, stakeholders and context, regulation and processes. The central knowledge gaps revealed were the limited understanding of AIG implementation, lack of attention to the AIG context, uncertain effectiveness of ethical principles and regulation, and insufficient operationalization of AIG processes. To address these gaps, the authors present four future AIG agendas: technical, stakeholder and contextual, regulatory, and process. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

To address the identified knowledge gaps, the authors present the following working definition of AIG: AI governance is a system of rules, practices and processes employed to ensure an organization's use of AI technologies aligns with its strategies, objectives, and values, complete with legal requirements, ethical principles and the requirements set by stakeholders. Going forward, the authors propose focused empirical research on organizational AIG processes, the establishment of an AI oversight unit and collaborative governance as a research approach.

For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

For society, the authors review elucidates the multitude of stakeholders involved in AI governance activities and complexities related to balancing the needs of different stakeholders.

By delineating the AIG concept and the associated research themes, knowledge gaps and future agendas, the authors review builds a foundation for organizational AIG research, calling for broad contextual investigations and a deep understanding of AIG mechanisms. For practitioners, the authors highlight training and awareness, stakeholder management and the crucial role of organizational culture, including senior management commitment.

The purpose of present study is to identify influential aspects of published literature, research streams and future research questions to set forth future research agenda based on comprehensive literature review using bibliometric and content analysis.

The study analyzed 285 documents from the international Scopus database using bibliometric analysis and content analysis. VOSviewer software is used for bibliometric analysis.

The study identified influential aspects of published literature; identified five significant research streams: (1) Demonetization and financial system, (2) Demonetization and financial technology, (3) Demonetization and financial market, (4) Demonetization and digital payment system and (5) Demonetization and governance and proposed 27 key future research questions to develop future research agenda.

The present study makes significant contribution to the literature by providing a framework for future research. The framework provides opportunities to future researchers to explore the web of relations among five identified research streams as future research agenda.

The present work is unique in its way of contribution, as to the best of researchers' knowledge no work was witnessed in published literature to cover demonetization in a detailed and comprehensive manner. The present study fills this gap by conducting bibliometric analysis and content analysis. The study proposed conceptual framework for demonetization characterization to understand the demonetization literature well; and also proposed framework for future researcher to be explored further.

The purpose of this paper is to review research investigating the implications of public private partnership (PPP) schemes for public investment, focusing on the role and effects of accounting as it relates to the assessment, management, control, reporting, accountability and policy direction of these arrangements. Based on this review, it aims to offer reflections on future directions for this research agenda.

This paper derives five research themes adapted from the PPP research agenda outlined by Broadbent and Laughlin as a framework to guide a literature‐based analysis and critique of the relevant PPP literature published up to December 2010.

The review highlights the range of interesting contributions that extant accounting‐related research has made to current knowledge about PPP policy and procedure. From this, concentrations of research effort are identified (its largely technical, critical, procurement‐oriented and Anglo‐centric focus), and opportunities for future research are proposed. With regard to the latter, the opportunities proffered have in common a need to question the nature and functioning of PPPs, consider the complexities of PPPs in action, and explore connections between research and practice.

The main contributions this paper makes relate to understanding the “state of the art” of accounting‐related PPP research, the progress this research agenda has made in line with Broadbent and Laughlin's agenda, as well as insights into fruitful directions future research could take.

Industry 4.0 implies that global challenges exist within the manufacturing sector. Both theoretical and empirical research has been developed to support these transformations and assist companies in the process of changing. The purpose of this paper is to gather previous articles through an updated review and defines a research agenda for future investigation based on the most recent studies published in the field.

Key articles on the subject are analysed. The articles were published in 39 journals from which 107 papers dating from 2005 to 2018 have been selected.

The main findings imply the definition of a research agenda where: a common terminology should be created; the levels of implementation of Industry 4.0 should be defined; the stages of the development of Industry 4.0 should be identified; a lean approach for this industry is defined and the implications of Industry 4.0 in either a sustainable or circular economy should be understood; the consequences of human resources should be analysed; and the effects of the smart factory in the organisation are the areas identified and studied in the mentioned research agenda.

This review has some limitations. First, a number of grey literature, such as reports from non-governmental organisations and front-line practitioners’ reflections, were not included. Second, only research studies in English and Spanish were reviewed.

This review helps practitioners in their implementation of Industry 4.0. Moreover, the identified future research areas may help to define priorities in this implementation.

After examining previous research, this paper proposes a research agenda covering issues about Industry 4.0. This research agenda should guide future investigations in the smart industry.

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

The purpose of this article is to provide a systematic literature review of research on non-traditional expatriates (NTEs) and an agenda for future research.

The systematic literature review of NTEs 2010–2020 followed Moher et al.'s flow chart approach to undertaking a systematic literature review and included research on various categories of NTEs.

The article explains how the author developed an interest in NTEs and provides a brief distillation of the author's research on NTEs and its key contributions. The article then presents the findings of the systematic literature review of NTEs and highlights the key aspects and contributions of this research. The article examines the strengths and weaknesses of the body of research, how it relates to global mobility research broadly and presents some issues for future literature reviews.

The article highlights the limited research undertaken on some types of NTEs and issues of construct definition. The article presents issues for future research on NTEs including examining a wider range of NTEs, the impact of changing locations for NTEs, identity and intersectionality of NTEs, and methodological issues within NTE research. Moreover, the call for future research suggests the need for greater construct clarity including proposing a new term to define this group, namely, minority expatriates.

The article is original in terms of building on earlier examinations of NTEs to provide a systematic literature review of NTEs 2010–2020 and an extensive agenda for further research in the field.

This paper discusses the current state of research into Directive 2014/95/EU and non-financial disclosure (NFD), with the aim of offering a future research agenda.

The authors have conducted a systematic literature review of 78 studies spanning seven years (2014–2020) that address Directive 2014/95/EU.

The literature review revealed four main avenues for future research. First, future studies could focus on addressing issues related to the EU Directive's potential impacts, both in terms of NFD and companies' financial performance. Second, because context plays an important role in defining the regulation's impact, future research should consider these contextual factors in NFD. Third, further research should investigate the interplay between the binding requirements of the Directive and the non-binding guidelines suggested to implement it. Finally, future research would do well to employ additional theoretical approaches in order to interpret the Directive's diverse effects for various countries, organisations and timelines.

This research agenda is intended to help scholars in this field to understand what has yet to be known in order to develop a complete understanding of the EU Directive on non-financial information disclosure.

Focussing on the Directive's implementation across countries and organisations with a longitudinal approach, this paper could indicate whether or not mandatory reporting enhances non-financial information disclosure and consequently, organisational actions. This work could inform both companies' and policymakers' approach to disclosure, whether mandatory or otherwise.

To date, many studies have focussed on specific issues regarding the EU Directive. This paper, however, presents the first systematic literature review considering the current state of research into the EU Directive, thus drawing a future research agenda.

Transformative value is a central tenet of transformative service research (TSR) because it affects individual and community well-being, quality of life and sustainability. Although transformative value plays a significant role in well-being, the literature suffers from a lack of sound interdisciplinary conceptual frameworks that delineate how transformative value is created in services throughout the service consumption process. Therefore, the purpose of this paper is to examine the nature and role of service communications during the various stages of the service consumption process to enable the creation of transformative value for people and the environment.

To achieve the above goal, the authors integrate agenda-setting theory (media theory) combined with framing and relational dialectics (communication theories) as well as TSR.

In line with the objectives of the study, the authors propose an integrative framework named Transformative Value Creation via Service Communications (TVCSC) that explains how firms set their transformative corporate agendas through their dialectics with consumers, society and media. This transformative agenda is reflected in the marketing mix of their services (7Ps) as communicated with various means, physically and digitally (sales/frontline personnel, advertising, CSR, social media and website). Recommendations for a transformative marketing mix are provided. Furthermore, TVCSC illustrates how value is co-created in all customer–firm interactions via relationship dialectics throughout the service consumption process to result in transformative value outcomes.

The proposed framework identifies several research gaps and provides useful future research directions.

This is the first comprehensive framework that explains how transformative value is created through the various communications in services and is the outcome of value co-creation interactions of the service consumption process.

This study aims to identify the updated areas in family business innovation (FBI) and propose a future research agenda for scholars in the domain.

Using VOSviewer and Bibliometrix-R, this study conducts a bibliometric analysis on 699 Scopus-indexed journal articles/reviews to analyse FBI’s performance and intellectual structure.

This study provides up-to-date assessment through performance analysis. Through the co-citation, co-word and thematic evolution analysis, this study unpacks FBI themes/topics to propose possible future avenues.

The findings provide insights into resilient innovation-driven family businesses to enlighten the next generation of family business leaders with essential innovation knowledge for sustainable growth.

This study complements past FBI reviews by offering renewed perspectives that future research can focus on, in turn, enhancing literature on contemporary, relevant topical issues in the FBI post-COVID-19 pandemic.