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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.

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 paper is to offer a comprehensive overview of current research on customer behavior in the business-to-business (B2B) context and propose a research agenda for future studies. Despite being a relatively recent area of interest for academics and practitioners, a literature review that synthesizes existing knowledge into coherent topics and outlines a research agenda for future research is still lacking.

Drawing on a systematic literature review of 219 papers and using a text-mining approach based on the Latent Dirichlet Allocation algorithm, this paper enhances the existing knowledge of B2B customer behavior and provides a descriptive analysis of the literature.

From this review, ten major research topics are found and analyzed. These topics were analyzed through the lens of the Theory, Context, Characteristics and Method framework, providing a summary of key findings from prior studies. Additionally, an integrative framework was developed, offering insights into future research directions.

This study presents a novel contribution to the field of B2B by providing a systematic review of the topic of customer behavior, filling a gap in the literature and offering a valuable resource for scholars and managers seeking to advance the field.

Despite the relevance of how enterprise architecture (EA) contributes to organizational performance in contemporary digital technology-driven strategic renewal, little is known about the position of EA artifacts. Therefore, this study aims to build an integrative model of EA artifact-enabled EA value supplemented with a research agenda to enhance our understanding further.

This study leveraged grounded theory techniques and a systematic review approach to develop the integrative model and research agenda.

We inductively build a model of the position of EA artifacts in EA value creation. Additionally, we elaborate a research agenda that proposes (1) an investigation of the role of an EA practice in successful strategic change, (2) an examination of how to manage EA practice value generation and (3) longitudinal research to gain insight into the evolution of value creation by EA practices.

This study presents a model of EA artifact-enabled EA value, thereby contributing to our understanding of the mechanisms, inhibitors and success factors associated with EA value. Following our model, the proposed research agenda contains future research areas to help us better understand the mechanisms and interrelatedness of EA practices in highly dynamic environments.

This paper aims to review the topic of “luxury fashion consumption”, a field of recent interest for academics and practitioners. However, a literature review that can map the existing knowledge and aggregate it into relevant topics and offers a research agenda for future research is still lacking.

This paper uses a systematic review and a text mining approach to analyse 73 articles on luxury fashion consumption aiming to clarify, rationalise and critically interpret the literature on luxury fashion consumption; identify the core topic, create an integrative framework of core constructs; and offer research gaps and suggest a research agenda for future studies.

From this analysis, eight major research topics are found and analysed (brand desire, authenticity, luxury markets, value perceptions, luxury retail experience, luxury brands communication, responsible consumption and sustainability and status signalling). Based on these topics and following the TCM framework, this review offers directions for future research.

This research offers a text-mining review of luxury fashion consumption to help scholars and managers further develop this field, as there is no comprehensive review on the topic exploring the themes, theories, constructs and methods used in prior studies.

Este artículo pretende revisar el “consumo de moda de lujo”, un tema de reciente interés para académicos y profesionales. Sin embargo, sigue faltando una revisión de la literatura que pueda ordenar el conocimiento existente y aglutinarlo en temas relevantes y que ofrezca una agenda de investigación futura.

Este trabajo emplea una revisión sistémica de la literatura y la minería de textos para analizar 73 artículos sobre el consumo de moda de lujo con el objetivo de (i) aclarar, racionalizar e interpretar críticamente la literatura sobre el consumo de moda de lujo, (ii) identificar el tema central, crear un marco integrador de constructos clave y (iii) presentar las lagunas de la investigación y sugerir una agenda de investigación para futuros estudios.

A partir de este análisis, se identifican y analizan ocho temas principales de investigación (el deseo de marca, la autenticidad, los mercados de lujo, las percepciones de valor, la experiencia de la venta al por menor de lujo, la comunicación de las marcas de lujo, el consumo responsable y la sostenibilidad, y la señalización de estatus). Sobre la base de estos temas y siguiendo el marco del TCM, esta revisión propone líneas para futuras investigaciones.

Esta investigación ofrece una revisión de la minería de textos sobre el consumo de moda de lujo para ayudar a los académicos y gestores a seguir desarrollando este campo, ya que no existe una revisión exhaustiva sobre el tema que explore los conceptos, teorías, constructos y métodos utilizados en estudios previos.

Revisión de la literatura

本文旨在回顾 “奢侈时尚消费”, 这是学术界和从业人员最近关注的一个话题。然而, 目前仍然未能将现有知识分类并为未来研究提供议程的文献回顾。

本文使用系统的文献综述和文本挖掘, 分析了73篇关于奢侈时尚消费的文章。此文目的是：（1）批判性地解释关于奢侈时尚消费的文献; （2）确定中心主题, 建立综合框架; （3）提出研究缺憾, 为未来的研究提出议程。

从这个分析中, 我们发现并分析了八个主要的研究主题（品牌欲望、真实性、奢侈品市场、价值认知、奢侈品零售体验、奢侈品品牌传播、负责任的消费和可持续性、以及地位信号）。基于这些主题并遵循TCM框架, 本评论提出了未来研究的方向。

目前还没有关于该主题的全面文献回顾, 以探索以前研究中使用的概念、理论、构造和方法。本研究对奢侈时尚消费的文本挖掘进行了回顾, 以帮助学者和管理者进一步发展该领域。

文献评论

This study aims to explore past and present service research and to provide a future research agenda for service researchers by presenting a big picture of the intellectual connections and emerging topics in the discipline.

This study is an empirical analysis of citations and cocitations on a sample of 5,837 articles published in leading service journals (from 1981 to December 2020). Network analysis was adopted to analyze the data. This study is exclusive in conducting the inquiry at the individual publication level, rather than using the normal aggregated author co-citation analysis approach.

The findings reveal that the main themes of service research centered on customer satisfaction, service quality, service-dominant logic, methodological foundations, market orientation and service encounter. Also clarified is the periphery domain that may become more important in the future (i.e. technology). The findings also present anchor points for conceptual framing and conceptual development – five main themes that are momentous to navigate theory discovery and justification in the knowledge domain.

It calls for a more academic effort to evaluate the service research by considering different epistemological paradigms, such as positivism, monologic and hermeneutic, to better understand the process and progress of the discipline.

Through exploring the transformation of service research into a customer-centric model and technology-based service logic, this study offers possible implications for practitioners and further research areas for service researchers.

To the best of the authors’ knowledge, this study is the first to use a citation, cocitation and network analysis to examine service research published in leading service journals. This study provides a significant contribution to the theory by combining main conceptual areas and interests in the given discipline.

Este estudio explora la investigación de servicios pasada y presente y proporciona una agenda de investigación, presentando un panorama general de las conexiones intelectuales y los temas emergentes en la disciplina.

Este estudio es un análisis empírico de las citas y co-citas sobre una muestra de 5.837 artículos publicados en las principales revistas de servicios (1981–2020). Se utilizó el análisis de redes para examinar los datos. Este trabajo es único en la realización de la investigación a nivel de publicación individual, en lugar de utilizar el enfoque habitual de análisis de co-citación de autores agregados.

Los resultados revelan que los temas principales de la investigación sobre servicios se centran en la satisfacción del cliente, la calidad del servicio, la lógica del servicio dominante, los fundamentos metodológicos, la orientación al mercado y el encuentro de servicios. También se clarifica un ámbito periférico que puede adquirir mayor importancia en el futuro (la tecnología). Los resultados también presentan puntos de anclaje para el encuadre y el desarrollo conceptual de diversos temas importantes.

Este estudio es el primero que utiliza un análisis de citas, co-citas y redes para analizar la investigación en servicios publicada en las principales revistas de servicios. Proporciona una importante contribución a la teoría al combinar las principales áreas conceptuales y los intereses de la disciplina.

Mediante la exploración de la transformación de la investigación en servicios en un modelo centrado en el cliente y en la lógica de los servicios basados en la tecnología, este estudio ofrece posibles implicaciones para los profesionales y nuevas áreas de investigación para los investigadores.

Se reclama un mayor esfuerzo académico para evaluar la investigación de servicios considerando diferentes paradigmas epistemológicos, como el positivismo, el monologismo y la hermenéutica, para comprender mejor el proceso y el progreso de la disciplina.

本研究旨在探索过去和现在的服务研究, 并通过展示该学科的知识联系和新兴主题的全局, 为服务研究领域的学者提供未来的研究议程。

本文是基于1981年到2020年12月期间发表在五个领先服务类期刊上的5,837篇文章进行引用和共同引用的实证分析, 并采用网络分析法对数据进行分析和分类。这项研究的独到之处在于在单个出版物层面上进行调查, 而不是采用正常的汇总作者共被引分析方法。

我们的调查结果显示, 服务研究的主题主要集中在顾客满意度、服务质量、服务主导逻辑、方法论基础、市场导向和服务遭遇。同时, 还阐明了未来可能变得更加重要的外围领域（即技术）。研究结果还提出了概念框架和概念发展的锚点–概念图的五个主要主题对导航知识领域的理论发现和论证至关重要。

本研究首次使用引文、共同引文和网络分析来考察发表在领先服务期刊上的服务研究。它结合特定学科的主要概念领域和兴趣, 为理论研究做出了重要的贡献。它还确定了我们在服务学术研究中已知和未知的内容。

通过探索服务研究转变为以客户为中心的模式和基于技术的服务逻辑, 本研究为从业者提供了启示, 也为后续服务研究指引了值得进一步研究的领域。

本文呼吁更多的学术研究通过考虑不同的认识论范式, 例如实证主义、一元论和解释学来评估服务研究, 以便更好地了解该学科的过程和进展。本文还呼吁未来研究可以尝试填补本文研究结果提出的知识空白。

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda.

Using the SCOPUS database and Google Scholar, the authors analyzed 135 English-language publications from 1990 to 2022 to chart the pattern of knowledge production and dissemination in the literature. The data were collected, reviewed and peer-reviewed before conducting bibliometric analysis and a systematic literature review to support future research agenda.

The results highlight that artificial knowledge and digitalization are linked to the UN 2030 Agenda. The analysis further identifies the main issues in achieving sustainable and resilient SCM business models. Based on the results, the authors develop a conceptual framework for artificial knowledge and digitalization in SCM to increase accountability and sustainable performance, especially in times of sudden crises when business resilience is imperative.

The study results add to the extant literature by examining artificial knowledge and digitalization from the resilience theory perspective. The authors suggest that different strategic perspectives significantly promote resilience for SCM digitization and sustainable development. Notably, fostering diverse peer exchange relationships can help stimulate peer knowledge and act as a palliative mechanism that builds digital knowledge to strengthen and drive future possibilities.

This research offers valuable guidance to supply chain practitioners, managers and policymakers in re-thinking, re-formulating and re-shaping organizational processes to meet the UN 2030 Agenda, mainly by introducing artificial knowledge in digital transformation training and education programs. In doing so, firms should focus not simply on digital transformation but also on cultural transformation to enhance SCM accountability and sustainable performance in resilient business models.

This study is, to the authors' best knowledge, among the first to conceptualize artificial knowledge and digitalization issues in SCM. It further integrates resilience theory with institutional theory, legitimacy theory and stakeholder theory as the theoretical foundations of artificial knowledge in SCM, based on firms' responsibility to fulfill the sustainable development goals under the UN's 2030 Agenda.

This paper aims to review the existing literature about consumer engagement, provide an accurate mapping of this research field, propose a consumer engagement typology and a conceptual framework and offer a research agenda for this domain.

A systematic literature review using several quality filters was performed, producing a top-quality pool of 41 papers. After that, a text mining analysis was conducted, and five major research streams emerged.

This paper proposes five distinct research streams based on the text mining analysis, namely, consumer engagement, online brand community engagement, consumer-brand engagement, consumer engagement behaviours and media engagement. Based on this, a consumer engagement typology and a conceptual framework are suggested and a research agenda is proposed.

This paper presents scientific value and originality because of the new character of the topic and the research methods used. This research is the first study to perform a systematic review and using a text-mining approach to examine the literature on consumer engagement. Based on this, the authors define consumer engagement typology. A research agenda underlining emerging future research topics for this domain is also proposed.

El presente artículo tiene por objeto revisar la bibliografía existente sobre el engagement de los consumidores, proporcionar una descripción precisa de este campo de investigación, proponer una tipología del engagement de los consumidores y un marco conceptual, y ofrecer una agenda de investigación.

Se realizó una revisión sistemática de la literatura utilizando varios filtros, lo que permitió seleccionar 41 trabajos de alta calidad. Después, se realizó un análisis de minería de textos y surgieron cinco corrientes principales de investigación.

Este documento propone cinco corrientes de investigación distintas basadas en el análisis de minería de textos: i) Participación del consumidor; ii) Participación de la comunidad de marcas en línea; iii) Engagement del consumidor-marca; iv) Comportamientos de engagement del consumidor; v) y engagement de los medios de comunicación. Sobre esta base, proponemos una tipología de engagement del consumidor y un marco conceptual y proponemos una agenda de investigación.

Este documento presenta el valor científico y la originalidad debido al nuevo carácter del tema y los métodos de investigación empleados. Esta investigación es el primer estudio que realiza una revisión sistemática y utiliza un enfoque de minería de textos para examinar la literatura sobre engagement de los consumidores. Sobre esta base, los autores definen la tipología de engagement del consumidor. También se propone un programa de investigación que subraya los temas de investigación futuros emergentes para este ámbito.

The main research attempts guiding questions about management research agendas had been relevance questions versus rigor questions. Researchers have also attempted to set management research agendas in particular sectors. To the best of the authors’ knowledge, no research, however, has addressed the infrastructural and foundational questions of what moral priorities and ethical principles should guide the future development of management research. Because the Islamic theological approach is a “transcendental values integration” approach, it presents a potentially viable source of reference particularly for scholars interested in ethical philosophical paradigmatic approaches. Islamic literature has presented guiding principles as to how to balance priorities through the Jurisprudence of Priorities (Fiqh Al-Awlawiyyat). The purpose of this exploratory conceptual paper is to synchronize the Islamic background literature on the jurisprudence of priorities with management research development and agendas. The research is exploratory in nature.

The paper is conceptual, merging Islamic literature with management research for the development of a framework to potentially guide management researchers in prioritizing their research agendas.

The research resulted in the conceptualization of a framework aiding researchers in the prioritization of their research agendas.

The research has implications for management scholars who are interested to prioritize their research projects and agendas. The research presents a schematic diagram and guiding framework through which scholars can reflect on their choice of research topics.

The research is also relevant to funding agencies as they devise the funding priorities in the management field.

This paper addresses the unique and foundational question of what moral priorities and ethical principles should guide the future development of management research. The authors build on a religious-philosophical approach, drawing on the Islamic jurisprudence of priorities as a literature base. The authors, therefore, address the key principles of responsible research regarding how it can be relevant on the infrastructural level to society and how the benefit to key stakeholders should be tackled. To the authors’ knowledge, this was not done in previous literature.

The literature review aims to facilitate a broader understanding of on-demand service platform operations management and proposes potential research directions for scholars.

This study searches four databases for relevant literature on on-demand service platform operations management and selects 72 papers for this review. According to the research context, the literature can be divided into research on “a single platform” and research on “multiple platforms”. According to the research methods, the literature can be classified into “Mathematical Models”, “Empirical Studies”, “Multiple Methods” and “Literature Review”. Through comparative analysis, we identify research gaps and propose five future research agendas.

This paper proposes five research agendas for future research on on-demand service platform operations management. First, research can be done to combine classic research problems in the field of operations management with platform characteristics. Second, both the dynamic and steady-state issues of on-demand service platforms can be further explored. Third, research employing mathematical models and empirical analysis simultaneously can be more fruitful. Fourth, more research efforts on the various interactions among two or more platforms can be pursued. Last but not least, it is worthwhile to examine new models and paths that have emerged during the latest development of the platform economy.

Through categorizing the literature into two research contexts as well as classifying it according to four research methods, this article clearly shows the research progresses made so far in on-demand service platform operations management and provides future research directions.