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This paper aims to reveal the global non-synchronism that exists in the theoretical research of information science (IS) by analyzing and comparing the distribution of theory use, creation and borrowing in four representative journals from the USA, the UK and China.

Quantitative content analysis is adopted as the research method. First, an analytical framework for non-synchronism in theoretical research of IS is constructed. Second, theories mentioned in the full texts of the research papers of four journals are extracted according to a theory dictionary made before. Third, the non-synchronism in the theoretical research of IS is analyzed.

Non-synchronism exists in many aspects of the theoretical research of IS between journals, subject areas and countries/regions. The theoretical underdevelopment still exists in some subject areas of IS. IS presents obvious interdisciplinary characteristics. The theoretical distance from IS to social sciences is shorter than that to natural sciences.

This study investigates the theoretical research of IS from the perspective of non-synchronism theory, reveals the theoretical distance from IS to other sciences, deepens the communication between different subject and regional sub-communities of IS and provides new evidences for the necessity of developing domestic theories and theorists of IS.

This study introduces the theory of non-synchronism to IS research for the first time, investigates the new advances in theoretical research of IS and provides new quantitative evidences for the understanding of the interdisciplinary characteristics of IS and the necessity of better communication between sub-communities of IS.

Purpose: Case studies are detailed empirical investigations into a complex entity that emphasize the uniqueness of the case and are valuable for making a theoretical contribution. We aim to reveal the types of theoretical contributions case study research can make to the field of strategy and management and explore how case study design can create the opportunities for making a theoretical contribution.

Methodology/Approach: The dynamic capability approach focuses on the firm-specific processes through which firms integrate, build, or reconfigure resources. A comprehensive review of case studies in this field is conducted in five search engines, resulting in a data set of 13 in-depth case studies.

Findings: We demonstrate that using case studies to extend and refine theory enhances knowledge in the field of dynamic capabilities. In strategy and management research, case studies identify and refine constructs and their relationships, develop and confirm propositions, and embed constructs within a larger set of relationships. We reveal that sampling strategy, research setting, and multiple lenses are aspects of case study design that create opportunities for making a theoretical contribution.

Practical Implications: We suggest that case study researchers strategically and purposefully sample cases, vary the setting conditions, or draw upon numerous research fields to make a theoretical contribution.

Originality/Value of Paper: Going beyond the current discussion, we show that case studies have the potential to extend and refine theory. We shed new light on how dynamic capabilities can benefit from case study research by discovering the antecedents that shape the development of capabilities and determining the boundary conditions of the dynamic capabilities approach.

This study reviews the literature on collaborative consumption (CC), depicting the main theoretical lineages of the CC approach while leveraging the findings to suggest promising paths for advancing the literature.

This review is based on a bibliometric approach. The strict research protocol employed led to the inclusion of 249 articles in the descriptive and bibliometric analyses. The co-citation analysis led to the inclusion of 50 co-cited articles in the content analysis.

The descriptive analysis depicts the research profile on CC in terms of main features, yearly evolution of publications and citations, most influential articles and most influential journals. The systematization of the co-citation analysis led to the identification of three complementary theoretical lineages of research on CC: (1) theoretical roots of CC, (2) drivers of CC and (3) the sharing economy: consequences/outcomes. An integrative framework of research on CC schematizing the main theoretical lineages identified is proposed. Based on the critical gaps identified in the literature in CC, an agenda for future research is suggested.

Despite the burgeoning interest in the CC approach, the literature has yet to fully grasp the CC concept's real implications. This study portrays a comprehensive review of the literature on CC; an integrative framework of the main theoretical lineages of research on CC is proposed, and an agenda for future research is suggested based on the critical gaps identified and implications for literature, policy and practice are stated.

This paper focuses on the role of theory in the process of doing qualitative accounting research. It discusses the role of theory in qualitative accounting studies, and provides and example of how theory can be reflected upon, reassessed and refined during a research process.

This paper provides an illustrative account of theorizing during the process of qualitative accounting research. The paper places specific emphasis on an abductive approach to theorizing. An abductive theoretical framework is used to reflect on the theorizing process.

The “findings” reflect on the use of theory and the process of theorizing during a research process. The paper finds that abduction may be a useful way of theorizing in qualitative accounting research because it encourages the researcher to remain open to alternative explanations of data, which may promote theoretical development. This paper does not report the accounting practices of an organization in the traditional sense, but illustrates how the empirical findings led to an initial theoretical framework being developed.

The paper is intended to be informative in showing how theory can be used and developed during research. It may be of value and interest to new and emerging researchers. It may also interest established researchers seeking to reflect on their use of theory in research.

There are few contributions that focus exclusively and explicitly on how theory is used and developed during the process of qualitative accounting research. Moreover, the abductive approach has received limited attention in accounting. This paper aims to address these gaps.

To ascertain the diffusion and influence of Savolainen's ELIS model and its use as a theoretical and/or methodological basis for research.

A context citation analysis was made of the work where this researcher published his model. Analysis covered the year of publication, the type of work and the subject matter of the citing documents concerned. In-context citations were analysed for their frequency in each citing text, style, location and content cited.

The ELIS model received 18.5 cites/year. 20.2 per cent of them corresponded to papers published in journals in other areas, mainly computer science. The average of cites per paper was 1.8; 64.5 percent of the citing works cited them only once. 60 per cent of the cites were considered essential. Only 13.7 per cent of these cites appear in theory or methods. 37 per cent of the citing documents contained no concept relating to the model.

The method used focuses on the most direct context of a cite (sentence or paragraph), but isolates it from the general context (full document, other documents by the author or their social capital). It has, however, allowed this research issue to be dealt with under laboratory conditions and revealed nuances hidden by the absolute number of cites.

It has become evident that the dissemination and influence of the ELIS model are less than what the total number of cites indicates and that it has scarcely been incorporated into research design. Despite its popularity, it is not being validated and/or refuted by way of empirical data.

This paper examines the role of theory in public procurement research. Theoretical rigour is integral to management science, yet little is known on the extent and form of theory in public procurement. With the field starting to mature, addressing this issue is timely. From conducting a systematic literature review we find that 29 percent of articles are theoretically grounded, with the incidence of theory having increased in recent years. Economic, sociological, psychological, and management theories are all in evidence, but micro-economic theories predominate. Our findings also show that survey reporting and case studies account for almost half of all studies; procurement research is focused on organizational-level aspects more than regulatory-policy issues or public buyers; and studies to date have largely emanated from the North American and European regions. The contribution of this paper lies in clarifying the theoretical underpinnings of public procurement. Out of this we highlight the need for greater theoretical rigour, point to the under-use and even absence of theories that could have high validity and utility, and suggest a narrowing of research foci.

The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which chosen research methods have informed these efforts at theoretical triangulation.

The authors conduct an analysis of how to employ theoretical triangulations and methodological pluralism in accounting and organizational research. To this end, they use prior empirical evidence for illustrative purposes.

The authors argue that using theories with epistemological tensions that are captured by appropriate research methods enable one to explore different, sometimes even contradictory, layers of meanings of realities pertaining to management accounting information and processes in organizations and society.

The paper contributes to the thinking about the interaction between theory development and research methods chosen by demonstrating how and under what circumstances multiple theories could be meaningfully integrated and executed to provide deeper understandings of accounting and organizational phenomena.

This paper aims to address challenges in strategic management and tries to find ways to make a breakthrough. Strategic management theorists and practitioners need new scientific theories. In the modern turbulent environment, the extant strategic management research (SMR) and strategic management theories can neither satisfy the practical needs nor the theoretical developmental needs of strategic management.

The paper uses critique viewpoints that are unfolded according to the logic of how theories will satisfy the practical and theoretical needs. Physics and mathematics are regarded as the most beautiful and perfect scientific research fields, which help predict physical phenomena such as solar eclipse precisely. Therefore, the paper uses physics and mathematics as benchmarks to explore how SMR should make efforts to push the research further.

The paper provides a different viewpoint that will help strategic theorists and practitioners investigate and understand strategic phenomena more holistically. SMR should contribute to strategic theoretical and practical progress and not just to the game of academic game play. For the goal, the paper summarizes and refines the definition of strategic management in an alternative but practical and innovative perspective, and then delineates the criteria for SMR topic choice; identifies the dilemmas and challenges the SMR faces; and points out the new approaches the strategic management researchers should explore.

The paper challenges the mainstream of SMR by identifying the shortcomings, dilemmas, and challenges of the current SMR, and then highlights new ways to make breakthrough in SMR. The study will make strategic management scholars rethink their research and do meaningful research from the perspectives of theoretical contribution and practical guidance.

The purpose of this study is to conduct a systematic review of the literature of the studies that have examined several theoretical perspectives on corporate social performance (CSP) and identify possible future research questions based on various theoretical viewpoints.

The study used systematic literature review analysis on a sample of 667 studies published in top A* and A category journals listed in the Australian Business Dean Council list. The present study derived articles between 1975 and 2023 from the SCOPUS database by using relevant keywords to identify research activities in CSP.

The findings suggest that many studies on CSP have been undertaken globally. But there is a lack of studies on various theoretical perspectives, including peer uncertainty evaluation, buyer–supplier sustainability links, the role of primary stakeholders (especially consumers, employees, suppliers and secondary stakeholders), the use of technology, firm-related heterogeneities, and the role of demographic and socio-economic factors. Future research areas are recommended.

The study investigates existing research gaps to identify possible future research questions and frameworks that can be explored to advance the research on CSP.

The research also provides implications for firms in terms of understanding diverse theoretical perspectives to develop strategies to improve a firm’s social performance.

The findings are derived from a systematic review of the literature in top-category studies that examined existing theories and frameworks in the CSP domain. This highlights the importance of other understudied complementary theories, such as complexity theory, spillover theory, critical mass theory, slack theory and so on, and related variables that can improve a firm’s social performance. Evaluation of existing theoretical perspectives is not included in other review studies.

In this paper, the authors undertake a systematic analysis of multinationality–performance (M-P) literature published in the last decade, when antecedents for internationalization and moderators of the M-P relationship had attained a center stage in international business and international management research. Though M-P relationship is one of the most widely studied topics within international business literature, so far synthesis of the entire theoretical landscape is missing in extant literature.

Through keywords search process, the authors found 111 studies in management literature that look at internationalization, its antecedents, performance of internationalized firms, and moderators of the M-P relationship. The focus of this study is to identify theoretical foundations used to explain the antecedents and moderators in M-P relationship, in order to suggest the future research direction for the field. The authors classify the antecedents and moderators based on their theoretical underpinnings not only to identify commonly used theoretical foundations in the last 10 years of international strategy research but also to highlight potential areas for future research.

The authors’ analysis indicates that research on international strategy in the last decade was dominated by theory testing in the context of developed economies. The authors’ review suggests that majority of the antecedents and moderators in the M-P relationship are anchored within institutional theory, organizational structure, resource-based view, social capital, and upper echelon theory.

The authors’ findings are indicative of a rich research potential of M-P relationship in the contextual research setting of emerging markets while leveraging more diversified theoretical bases and multiple levels of research design.