Value Drivers: Scientific Knowledge Advances and Research Avenues

Q3 Business, Management and Accounting
A. K. P. Figari, Gilmarques Agapito Costa, Henrique Portulhak, Sayuri Unoki de Azevedo
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引用次数: 0

Abstract

This research analyzed the bibliometric characteristics of articles published in the qualified international literature on value drivers, considering the growing academic interest in the subject, the indications about the fragmentation of its discussion, and academic search for the best indicators. Bibliometric analysis based on 14 indicators was performed on 292 articles published between 1997 and 2021 to identify the most influential authors, journals, institutions and countries, the collaboration networks, and the main topics in the research field. A qualitative approach was applied to reveal the main contributions of these articles and to build an agenda for future research. Results confirm the discussion fragmentation due to the identification of six thematic clusters and the debate dispersion across several countries, institutions, researchers, and journals. The ‘intellectual capital’ theme, through intangible assets analysis and covering discussions on trust and organizational reputation, is emphasized. Main contributions highlight the relationship of value drivers with intellectual capital, intangible assets, corporate social responsibility, and sustainability, which indicates the relevance of these themes in identifying elements that can contribute to organizational value.
价值驱动:科学知识的进步和研究途径
考虑到学术界对价值驱动的兴趣日益浓厚,讨论的碎片化迹象,以及对最佳指标的学术搜索,本研究分析了在合格的国际文献中发表的关于价值驱动的文章的文献计量学特征。对1997 - 2021年间发表的292篇论文进行了基于14项指标的文献计量分析,以确定研究领域最具影响力的作者、期刊、机构和国家、合作网络和主要主题。采用定性方法来揭示这些文章的主要贡献,并为未来的研究建立议程。结果证实了讨论的碎片化,因为确定了六个专题集群,辩论分散在几个国家、机构、研究人员和期刊上。“智力资本”的主题,通过无形资产分析和涵盖信任和组织声誉的讨论,被强调。主要贡献强调了价值驱动因素与智力资本、无形资产、企业社会责任和可持续性的关系,这表明这些主题在确定可以促进组织价值的要素方面具有相关性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
BAR - Brazilian Administration Review
BAR - Brazilian Administration Review Business, Management and Accounting-Strategy and Management
CiteScore
1.80
自引率
0.00%
发文量
8
审稿时长
16 weeks
期刊介绍: Launched in 2004, BAR has an international scope in terms of topics of interest, target audience, and editorial boards. It is an A2-journal according to the Brazilian classification Qualis/Capes, which is thus a strong signal about the quality of published works and about the transparency of the editorial process. BAR follows the editorial principles available in document Best Practices of Scientific Publication, an initiative championed by the Brazilian Academy of Management (ANPAD) that seeks to assist journals to achieve high scholarly standards and enhance their impact as sources for theoretical and applied research. Furthermore, since 2013, BAR is a member of COPE (Committee on Publication Ethics), what is another signal of efforts made towards adhering to the most rigorous ethical principles in academic publication.
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