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Open Access
Article
Publication date: 19 August 2021

Silvana Secinaro, Francesca Dal Mas, Valerio Brescia and Davide Calandra

This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.

14026

Abstract

Purpose

This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.

Design/methodology/approach

The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting” or “auditing” or “accountability.” Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded.

Findings

This study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies and relationships with accounting theories. Among the most interesting insights, the results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated.

Originality/value

This study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 August 2020

Silvana Secinaro and Davide Calandra

This study reviews and critiques the halal food literature, a growing field of research. In addition, the authors classify the significant themes in this research stream, outline…

2001

Abstract

Purpose

This study reviews and critiques the halal food literature, a growing field of research. In addition, the authors classify the significant themes in this research stream, outline opportunities for future research directions and offer a future research agenda.

Design/methodology/approach

A sample of 221 scholarly articles published from 1997 to 2020 was investigated using the structured literature review method of Massaro et al. (2016). The authors used the bibliometrix R-package and VOSviewer software to mine information about journals, articles, authors, citations, keywords and countries.

Findings

The analysis reveals five research clusters: halal food and the role of certifications, halal food and awareness, halal food production and quality, halal food in tourism management and halal food and the supply chain. The primary research flow comes from Asia. However, collaborations are also emerging in other continents. In addition, scholars should consider stressing the links among halal food and sustainability, innovation and technology.

Research limitations/implications

The study analyses this field from a broad perspective, but only considers articles published in the Scopus database. Future research could extend the research methodologies used by, for example, considering mixed method analysis.

Originality/value

Despite several studies in the field, no studies have thus far reviewed the literature on halal food to the best of the authors' knowledge. Hence, the presented analysis, using pioneering methods considering sustainability and innovation as priorities, provides a starting point for future research.

Details

British Food Journal, vol. 123 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 28 July 2021

Burhan Uluyol, Silvana Secinaro, Davide Calandra and Federico Lanzalonga

Waqf played a powerful Islamic social finance instrument throughout Islamic history. However, the popularity of waqf declined in recent years. It is essential to understand the…

1193

Abstract

Purpose

Waqf played a powerful Islamic social finance instrument throughout Islamic history. However, the popularity of waqf declined in recent years. It is essential to understand the past research, the research gaps and the waqf’s ignorant research areas within the existing literature to enhance the waqf system. Therefore, this study aims to carry a detailed analysis of waqf research development with a careful evaluation of the scientific panorama’s different aspects inherent in Islamic business and social finance.

Design/methodology/approach

Scientometrics is a discipline that studies the quantitative characteristics and characteristics of science and technological research, technology and innovation. This research’s string includes waqf as a reference in the “Article title, Abstract and Keywords” based on Scopus from 1990 to 2020. The analysis was conducted in December 2020. The Bibliometrix R Package, VOSviewer and Excel’s software are used to analyse the collected data and apply the bibliometric analysis.

Findings

The findings derive that waqf research can be categorized into three sub-areas, such as the research on waqf fundamentals, analysis on cash waqf and research on various waqf applications in Islamic social finance. Even though there is some essential or fundamental research in waqf, these are not good enough for such a powerful Islamic social finance instrument. This study finds research gaps in the existing waqf literature and presents nine future research directions.

Originality/value

To the best of the authors’ knowledge, this paper is the first to examine waqf’s existing literature with bibliometric analysis. The results and the recommended possible research areas can help scholars and researchers to carry future research to enhance the scientific development of Islamic social finance and provide alternative instruments to eradicate poverty in societies.

Details

Journal of Islamic Accounting and Business Research, vol. 12 no. 5
Type: Research Article
ISSN: 1759-0817

Keywords

Open Access
Article
Publication date: 20 August 2021

Giuseppe Grossi, Paolo Pietro Biancone, Silvana Secinaro and Valerio Brescia

The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital…

3425

Abstract

Purpose

The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting.

Design/methodology/approach

A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms.

Findings

This study contributes to the debate on public accountability through dialogic accounting tools.

Research limitations/implications

Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study.

Practical implications

This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens.

Originality/value

PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.

Details

Meditari Accountancy Research, vol. 29 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 6 June 2024

Federico Lanzalonga, Michele Oppioli, Davide Calandra and Silvana Secinaro

This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B…

Abstract

Purpose

This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry. By examining and contrasting global and European contexts, the research highlights ESG’s critical role in shaping the economic dimensions of sustainability across different regulatory environments. The results provide essential insights for stakeholders aiming to enhance corporate value through responsible business practices.

Design/methodology/approach

We adopt a quantitative fixed-effects panel regression analysis for ESG performance and intangible asset and intellectual capital values. The correlations between these variables are explored both globally and in the European Union using 1,034 observations from 502 F&B companies.

Findings

Globally, higher ESG performance corresponds to lower intangible asset values, a trend not observed in the European Union. Further, high ESG performance is associated with a decrease in intellectual capital value, suggesting that internal organisational efforts in this area should be rewarded in terms of short-term value.

Originality/value

This study provides a new understanding of the relationship between ESG performance, intellectual capital, and the F&B industry operating environment, highlighting the complexity and challenges associated with integrating ESG practices.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 11 November 2021

Silvana Secinaro, Francesca Dal Mas, Maurizio Massaro and Davide Calandra

This paper investigates the relationship between agricultural entrepreneurship (AE) and new technologies using academic and practitioners' perspectives to understand how new…

Abstract

Purpose

This paper investigates the relationship between agricultural entrepreneurship (AE) and new technologies using academic and practitioners' perspectives to understand how new technologies such as artificial intelligence (AI), machine learning and augmented reality can promote agri-businesses.

Design/methodology/approach

The paper adopts a content and thematic analysis of 325 academic sources extracted from the Scopus database and 683 patents retrieved from the European Patent Office (EPO) dataset. Additionally, the research applies the Kruskal–Wallis test as a non-parametric test for evaluating differences in the main concepts discussed in the two sources.

Findings

The academic and practitioners' debate highlights a trading zone among the two streams. patents' analysis from the EPO reveals four main common themes as a new business that benefits from AI in weather predictions, new smart and intelligent ways to monitor crops, new businesses that use clouds to control plant's humidity. The analysis of Scopus's sources demonstrates theoretical approaches related to the technology acceptance model (TAM) and practical strategies in terms of entrepreneurial skills to support the agricultural sector. However, barriers among the two streams of sources exist in innovation management and scale-up entrepreneurial initiatives.

Research limitations/implications

Regarding implications, the authors aim to connect academic and practitioners' views by understanding the new potential innovation applications and the connected new research avenues. Limitations might arise from the sources used to develop our analysis.

Originality/value

The paper is novel because it investigates the issues arising from the relationship between AE and new technologies by examining original validated patents released by practitioners and approved by the EPO, rather than reviewing blogs or the financial press. This leads to a holistic understanding of the impact of tangible practices among agricultural entrepreneurs. The results support the view that new trading zones and case studies are needed to highlight and show the positive impact of technologies in this field. The authors argue that practitioners require scholars to reduce the ambiguity between AE and its expected results, leading to investments to boost new agricultural business ideas.

Details

British Food Journal, vol. 124 no. 7
Type: Research Article
ISSN: 0007-070X

Keywords

Book part
Publication date: 20 January 2022

Paolo Biancone, Silvana Secinaro, Davide Calandra and Federico Chmet

The chapter aims to investigate the link between COVID-19 and Islamic finance, investigating how Islamic countries respond to the impact of the pandemic and how Islamic banks have…

Abstract

The chapter aims to investigate the link between COVID-19 and Islamic finance, investigating how Islamic countries respond to the impact of the pandemic and how Islamic banks have responded in consideration of their financial statements. The study proposes a novel perspective based on thematic analysis of blogs and newspapers to validate the relevant literature. Moreover, the documentary analysis will allow researchers to investigate Islamic banks' financial statements. We find that Islamic countries have used extraordinary Sukuk issuances both at government and cross-border level. Moreover, traditional instruments such as the Zakat have been converted for even more social uses. Concerning the literature, we find that there have been temporary tax suspensions and commodity supply measures to deal with the pandemic crisis's uncertainty. Finally, financial statements analysis reveals prudent behaviour with decreases in profits aimed at increasing risk provisions. The results provide theoretical evidence to researchers and practical evidence to policymakers, public policy investors and citizens.

Details

Towards a Post-Covid Global Financial System
Type: Book
ISBN: 978-1-80071-625-4

Keywords

Content available
Article
Publication date: 8 February 2022

Reza Monem

1054

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Abstract

Details

Towards a Post-Covid Global Financial System
Type: Book
ISBN: 978-1-80071-625-4

Content available
Book part
Publication date: 20 January 2022

Abstract

Details

Towards a Post-Covid Global Financial System
Type: Book
ISBN: 978-1-80071-625-4

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