Journal of Accounting & Organizational Change最新文献

Business intelligence system adoption and the leveraging of reporting process capabilities 采用商业智能系统和利用报告流程功能

Journal of Accounting & Organizational Change Pub Date : 2024-08-13 DOI: 10.1108/jaoc-11-2023-0204

Adelaide Martins, Maria Teresa Bianchi de Aguiar, Marco Sambento, Manuel Castelo Branco

{"title":"Business intelligence system adoption and the leveraging of reporting process capabilities","authors":"Adelaide Martins, Maria Teresa Bianchi de Aguiar, Marco Sambento, Manuel Castelo Branco","doi":"10.1108/jaoc-11-2023-0204","DOIUrl":"https://doi.org/10.1108/jaoc-11-2023-0204","url":null,"abstract":"Purpose\u0000The purpose of this paper is to explore the integration of business intelligence (BI) systems in the digital transformation context and its impact on management control (MC) and organizational performance by delving into the implementation of a BI pilot project in a multinational Engineering and Construction (E&C) group.\u0000\u0000Design/methodology/approach\u0000This research adopts a qualitative insider action research approach. The initial stage of a BI system (BIS) is implemented by leveraging the critical success factors (CSFs) framework, based on the organizational, process and technological dimensions.\u0000\u0000Findings\u0000The results show that the BI solution leverages the capabilities of the reporting process with impacts on MC and overall organizational performance. The study uncovers the intricate dynamics of integrating BI and reports gains that span across streamlined and standardized processes, optimized use of resources, improved data flexibility and nurturing a data-driven culture.\u0000\u0000Originality/value\u0000This research adds to the current literature on MC and accounting information systems by providing an in-depth analysis of the early stages involved in implementing a BIS. The approach uses a well-established CSFs framework, which enhances the comprehension of how these factors impact the success of the implementation process. Focusing on the E&C sector, where the adoption of digital transformation is still gaining traction, this study provides practical knowledge and extends the theoretical understanding of BI technology applications with empirical evidence from the accounting field.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Business intelligence system adoption and the leveraging of reporting process capabilities 采用商业智能系统和利用报告流程功能

Journal of Accounting & Organizational Change Pub Date : 2024-08-13 DOI: 10.1108/jaoc-11-2023-0204

Adelaide Martins, Maria Teresa Bianchi de Aguiar, Marco Sambento, Manuel Castelo Branco

{"title":"Business intelligence system adoption and the leveraging of reporting process capabilities","authors":"Adelaide Martins, Maria Teresa Bianchi de Aguiar, Marco Sambento, Manuel Castelo Branco","doi":"10.1108/jaoc-11-2023-0204","DOIUrl":"https://doi.org/10.1108/jaoc-11-2023-0204","url":null,"abstract":"Purpose\u0000The purpose of this paper is to explore the integration of business intelligence (BI) systems in the digital transformation context and its impact on management control (MC) and organizational performance by delving into the implementation of a BI pilot project in a multinational Engineering and Construction (E&C) group.\u0000\u0000Design/methodology/approach\u0000This research adopts a qualitative insider action research approach. The initial stage of a BI system (BIS) is implemented by leveraging the critical success factors (CSFs) framework, based on the organizational, process and technological dimensions.\u0000\u0000Findings\u0000The results show that the BI solution leverages the capabilities of the reporting process with impacts on MC and overall organizational performance. The study uncovers the intricate dynamics of integrating BI and reports gains that span across streamlined and standardized processes, optimized use of resources, improved data flexibility and nurturing a data-driven culture.\u0000\u0000Originality/value\u0000This research adds to the current literature on MC and accounting information systems by providing an in-depth analysis of the early stages involved in implementing a BIS. The approach uses a well-established CSFs framework, which enhances the comprehension of how these factors impact the success of the implementation process. Focusing on the E&C sector, where the adoption of digital transformation is still gaining traction, this study provides practical knowledge and extends the theoretical understanding of BI technology applications with empirical evidence from the accounting field.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"51 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919088","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate disclosure and firm value: do audit quality and foreign listing matter? 公司信息披露与公司价值：审计质量和境外上市是否重要？

Journal of Accounting & Organizational Change Pub Date : 2024-07-12 DOI: 10.1108/jaoc-04-2023-0072

Praveen Kumar

{"title":"Corporate disclosure and firm value: do audit quality and foreign listing matter?","authors":"Praveen Kumar","doi":"10.1108/jaoc-04-2023-0072","DOIUrl":"https://doi.org/10.1108/jaoc-04-2023-0072","url":null,"abstract":"Purpose\u0000This paper analyzed the effect of voluntary corporate disclosure on firm value and how audit quality and cross-border stock market listing moderate this relationship.\u0000\u0000Design/methodology/approach\u0000The paper analyzed S&P BSE index constituents’ 90 Indian enterprises for 2017–2019. The India Disclosure Index Report was used to fetch the voluntary disclosure scores. Further, the study was conducted in two parts using six different panel-data regression models in the framework of legitimacy, agency, signaling and market segmentation theory. First, the study investigated the direct impact of voluntary disclosures on return on assets (ROA) and Tobin’s Q. Second, the moderating effect of the “Big 4” was tested. Third, the paper also examined the moderating role of “cross-border stock market listing” in the direction of voluntary disclosure-firm value relationships.\u0000\u0000Findings\u0000Primarily, the results postulate a significant positive impact of voluntary disclosures on ROA and Tobin’s Q. A higher voluntary disclosure leads to a higher ROA and Tobin’s Q for firms. Moreover, the improvement effect of such disclosures on ROA and Tobin’s Q is more pronounced for companies “listed abroad” and audited by “Big 4.”\u0000\u0000Research limitations/implications\u0000The findings will enhance managers’ learning about the financial impact of voluntary disclosures. The choice of a “Big 4” and “Cross border stock market listing” indicates firms’ future positive perspectives, strengthening investor trust in the market.\u0000\u0000Social implications\u0000The results suggest that companies’ potential auditing, agency and litigation issues could be addressed through fairness in the information content of voluntary disclosures.\u0000\u0000Originality/value\u0000This examination presents a firm valuation model in which voluntary disclosure tackles an ethical issue, the resolution of which depends on the “audit quality” and “cross-border stock market listing.”\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"19 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141653758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Mapping the path to sustainable accounting: a DEMATEL-based analysis of key factors influencing effective extended producer responsibility in the circular economy 绘制可持续会计之路：基于 DEMATEL 分析影响循环经济中有效的生产者延伸责任的关键因素

Journal of Accounting & Organizational Change Pub Date : 2024-07-10 DOI: 10.1108/jaoc-01-2024-0043

Manabhanjan Sahu, Kishan Jee, Furquan Uddin, Alamgir Sani, Satish Chandra Tiwari

{"title":"Mapping the path to sustainable accounting: a DEMATEL-based analysis of key factors influencing effective extended producer responsibility in the circular economy","authors":"Manabhanjan Sahu, Kishan Jee, Furquan Uddin, Alamgir Sani, Satish Chandra Tiwari","doi":"10.1108/jaoc-01-2024-0043","DOIUrl":"https://doi.org/10.1108/jaoc-01-2024-0043","url":null,"abstract":"\u0000Purpose\u0000This study aims to assess the factors influencing the effective implementation of extended producer responsibility (EPR) practices within the context of sustainable accounting goals and circular economy principles. It seeks to provide insights into the significance of EPR policies for manufacturing industries striving to enhance their environmental, social and governance performance while ensuring sustainable accounting of their business operations.\u0000\u0000\u0000Design/methodology/approach\u0000The methodology proposed in this article is based on the decision-making trial and evaluation laboratory (DEMATEL) technique. This approach formulates a structural framework for evaluating influential elements among critical recognized factors. By using DEMATEL, the study examines the interconnectedness between assessed factors through a cause-and-effect diagram, facilitating the integration of EPR into sustainable accounting practices.\u0000\u0000\u0000Findings\u0000The research findings reveal that the most impactful contributors to sustainable accounting practices of EPR within the framework of sustainable development goals and circular economy are producers, consumers, eco-design, public awareness and the support of local authorities. These findings underscore the importance of considering these factors in implementing EPR and advancing sustainable accounting practices.\u0000\u0000\u0000Originality/value\u0000This paper contributes to the literature by proposing a DEMATEL-based model for evaluating the factors affecting the implementation of EPR within the context of sustainable accounting goals and circular economy principles.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"12 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141660881","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Stakeholder pressure and SMEs sustainability information disclosures: why perceived benefits and sustainability knowledge matter 利益相关者的压力与中小型企业可持续发展信息披露：感知到的利益和可持续发展知识为何重要

Journal of Accounting & Organizational Change Pub Date : 2024-07-03 DOI: 10.1108/jaoc-11-2023-0191

Elias Appiah-Kubi

{"title":"Stakeholder pressure and SMEs sustainability information disclosures: why perceived benefits and sustainability knowledge matter","authors":"Elias Appiah-Kubi","doi":"10.1108/jaoc-11-2023-0191","DOIUrl":"https://doi.org/10.1108/jaoc-11-2023-0191","url":null,"abstract":"\u0000Purpose\u0000Sustainability research has become important than ever, due to the visible effects of business operations on the environment, and the increasing green consciousness among the various stakeholder groups. These stakeholder groups mount pressure on organizations, to inculcate sustainable practices in their operations. In light of the stakeholder-resource-based view, this paper aims to examine the direct effect of stakeholder pressure on sustainability information disclosures. The mediation effect of perceived benefits in the nexus amidst stakeholder pressure and sustainability information disclosures was also assessed. Lastly, the paper assessed the moderation effect of sustainability knowledge in the nexus between perceived benefits and sustainability information disclosures.\u0000\u0000\u0000Design/methodology/approach\u0000This research is quantitative in nature. Structured questionnaire was deployed as the data collection tool. Small and Medium Enterprises in Ghana formed the population. Data set from 258 Ghanaian small and medium enterprises was analyzed by the use of structural equation modeling.\u0000\u0000\u0000Findings\u0000Contrary to expectation, the study revealed that the effect of stakeholder pressure on sustainability information disclosures is positive, but statistically insignificant. The nexus between stakeholder pressure and sustainability information disclosures was revealed to be fully mediated by perceived benefits. Lastly, sustainability knowledge was revealed to positively moderate the relationship amidst perceived benefits and sustainability information disclosures.\u0000\u0000\u0000Originality/value\u0000This paper contributes to sustainability literature by demonstrating how stakeholder pressure influences sustainability information disclosures in the context of small and medium enterprises in an emerging economy.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"79 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141682821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Influence of level of assurance, assurance provider type, and investors’ personality in greenhouse gases reporting for social responsible investment 社会责任投资温室气体报告中保证水平、保证提供者类型和投资者个性的影响

Journal of Accounting & Organizational Change Pub Date : 2024-06-18 DOI: 10.1108/jaoc-07-2023-0118

Hawariah Dal nial, Zarina Zakaria, Anna Che Azmi

{"title":"Influence of level of assurance, assurance provider type, and investors’ personality in greenhouse gases reporting for social responsible investment","authors":"Hawariah Dal nial, Zarina Zakaria, Anna Che Azmi","doi":"10.1108/jaoc-07-2023-0118","DOIUrl":"https://doi.org/10.1108/jaoc-07-2023-0118","url":null,"abstract":"\u0000Purpose\u0000The study aims to evaluate how different types of assurors and investors’ Big Five personality traits affect the relationship between levels of assurance for Greenhouse Gas (GHG) reporting and individual investors' decision-making in social responsible investment (SRI).\u0000\u0000\u0000Design/methodology/approach\u0000This study adopted an experimental approach with 315 individual investors as participants.\u0000\u0000\u0000Findings\u0000The results show that there are some differences in the individual investors’ decision-making. Accountants are the preferred assuror. Type of assuror and level of assurance for GHG reporting affect investors’ decision-making, in the presence of different levels of investors’ personality traits, extraversion, openness, conscientiousness and neuroticism. However, individual investors with different levels of agreeableness do not have similar influence.\u0000\u0000\u0000Originality/value\u0000This study extends the literature on individual investors’ decision-making in socially responsible investment by examining the combination of the type of assuror, level of assurance and investors’ personality traits. This study also observes three different assurors, accountants, engineers and specialists and four different assurance levels – reasonable, hybrid, limited and not specified.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"20 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141334882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tax departments in multinationals: organizational tax police or enabling business partner? 跨国公司的税务部门：是组织税务警察还是有利的业务伙伴？

Journal of Accounting & Organizational Change Pub Date : 2024-06-17 DOI: 10.1108/jaoc-08-2023-0128

J. Rossing, Lars Hemling, Andreas Hoffjan

{"title":"Tax departments in multinationals: organizational tax police or enabling business partner?","authors":"J. Rossing, Lars Hemling, Andreas Hoffjan","doi":"10.1108/jaoc-08-2023-0128","DOIUrl":"https://doi.org/10.1108/jaoc-08-2023-0128","url":null,"abstract":"\u0000Purpose\u0000This paper aims to study the management of international transfer pricing (ITP) tax risks in multinational enterprises (MNEs). Specifically, the authors examine how in-house tax departments interact with business managers to implement tax strategies for ITP.\u0000\u0000\u0000Design/methodology/approach\u0000This paper is based on the case study method. The main empirical data consists of interviews with in-house accounting and tax professionals. The authors use social network theory and the notion of coercive versus enabling management styles as a lens for explaining the dynamic between centralized tax departments and local business managers.\u0000\u0000\u0000Findings\u0000The authors find that tax departments are not merely technocratic silos that mechanically administer and enforce the organizational implementation of ITP policies. Rather, tax departments are actively working to market themselves as enabling business partners to local business managers by using deliberate schemes of relationship building to accomplish tax strategy objectives.\u0000\u0000\u0000Social implications\u0000Corporate taxes are a vital component for financing critical infrastructure, such as hospitals, schools, roads, bridges, water and electric systems. The work contributes to a contemporary discussion on MNEs’ tax strategies, including how they organize tax risk management processes for ITP.\u0000\u0000\u0000Originality/value\u0000Accounting research has mainly focused on the technical and regulatory details of ITP while ignoring the interpersonal aspects of tax risk management in MNEs. The authors argue that today’s tax department professionals must possess not only technical expertise but also interpersonal skills. Such skills are critical for building intraorganizational relationships with business managers to facilitate the bottom–up information flows needed to manage ITP tax risks.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"8 25","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141335129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Role of ERP systems in management accounting in SMEs in Saudi Arabia 企业资源规划系统在沙特阿拉伯中小企业管理会计中的作用

Journal of Accounting & Organizational Change Pub Date : 2024-06-13 DOI: 10.1108/jaoc-11-2022-0176

Sulaiman Alsughayer

{"title":"Role of ERP systems in management accounting in SMEs in Saudi Arabia","authors":"Sulaiman Alsughayer","doi":"10.1108/jaoc-11-2022-0176","DOIUrl":"https://doi.org/10.1108/jaoc-11-2022-0176","url":null,"abstract":"\u0000Purpose\u0000This study aims to explore the role of successfully implemented enterprise resource planning (ERP) systems by investigating changes in management accounting (MA) and the influence of the context of small and medium-sized enterprises (SMEs) on the adoption and implementation process in an emerging market economy, namely, Saudi Arabia.\u0000\u0000\u0000Design/methodology/approach\u0000A case-study approach was used to review and compare the ERP adoption and implementation process in two Saudi SMEs from different industries for the descriptive analysis and assessment of changes in MA following the adoption of the system and influence of context. Secondary data were analyzed, and semi-structured interviews were conducted to collect data.\u0000\u0000\u0000Findings\u0000The results indicate that successful ERP implementations support and unify the core business processes and functions and improve analysis, decision-making, reporting and the overall quality of data. Furthermore, the results show that a management accountant's role is widened and shifted from a mere information provider to a business advisor and analyst, enhancing management accounting techniques. The results confirm that ERP implementation is related to the SMEs' technological, organizational and environmental contexts, which must be fully understood to achieve the desired improvements in the management accounting system.\u0000\u0000\u0000Originality/value\u0000This study contributes to understanding how ERP systems impact MA and management accountants, particularly in SMEs from developing countries, namely, Saudi Arabia. Specifically, to the best of the author’s knowledge, this study is one of the first to use the technology–organization–environment framework and contingency theory to investigate post-ERP implementation changes in SMEs MA in an emerging market economy.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"24 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141348723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does top executive gender diversity matter for the value relevance of ESG controversies? Empirical evidence from European tech firms 高层管理人员的性别多样性对 ESG 争议的价值相关性有影响吗？欧洲科技公司的经验证据

Journal of Accounting & Organizational Change Pub Date : 2024-06-11 DOI: 10.1108/jaoc-01-2024-0009

Ahmad Al-Hiyari

{"title":"Does top executive gender diversity matter for the value relevance of ESG controversies? Empirical evidence from European tech firms","authors":"Ahmad Al-Hiyari","doi":"10.1108/jaoc-01-2024-0009","DOIUrl":"https://doi.org/10.1108/jaoc-01-2024-0009","url":null,"abstract":"Purpose\u0000Interest in environmental, social and governance (ESG) controversies is acquiring great relevance in the business and academic communities. Nonetheless, previous studies in the area have devoted little attention to how the market views ESG controversies. Against this backdrop, this paper aims to investigate whether ESG controversies are value-relevant to investors, as reflected in equity values. It also investigates whether top management team (TMT) gender diversity is likely to affect the association between ESG controversies and equity market values in the context of high-tech firms.\u0000\u0000Design/methodology/approach\u0000This paper uses a sample of high-tech firms listed on the STOXX 600 index during the period 2006–2022. The ESG data for the sample is retrieved from the Refinitiv Eikon database. This paper adopts a fixed-effect panel regression to test the hypotheses.\u0000\u0000Findings\u0000Based on the Ohlson’s (1995) valuation framework, the authors find evidence that ESG controversies are associated with a lower market valuation, suggesting that shareholders perceive ESG controversies as conveying negative information about future performance. The authors also find evidence that TMT gender diversity negatively moderates the relationship between ESG controversies and equity values, indicating that TMT gender diversity alleviates the detrimental effect of corporate controversies. These results remain consistent when using the return model of Easton and Harris (1991).\u0000\u0000Originality/value\u0000This paper throws more light on the economic consequences of ESG controversies in European high-tech firms. This is particularly important due to the increasing importance of ESG criteria in guiding investment choices. This paper also adds to the current literature by providing new evidence that the value-relevance of ESG controversies is affected by TMT gender diversity.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"12 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141356139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Emerging trends of environmental accounting research: a science mapping approach 环境会计研究的新趋势：科学绘图法

Journal of Accounting & Organizational Change Pub Date : 2024-05-13 DOI: 10.1108/jaoc-03-2023-0062

Linh Thi Phuong Nguyen, Natdanai Aleenajitpong, S. Boon-itt

{"title":"Emerging trends of environmental accounting research: a science mapping approach","authors":"Linh Thi Phuong Nguyen, Natdanai Aleenajitpong, S. Boon-itt","doi":"10.1108/jaoc-03-2023-0062","DOIUrl":"https://doi.org/10.1108/jaoc-03-2023-0062","url":null,"abstract":"\u0000Purpose\u0000This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future trends for scholarly investigation.\u0000\u0000\u0000Design/methodology/approach\u0000Using the bibliometric method, the paper analyzed 321 academic articles and reviews in international journals from the Scopus database. Science mapping, including strategic diagrams, network analysis and thematic maps, was used to analyze the evolution of topics and to recommend future research trends.\u0000\u0000\u0000Findings\u0000EA research is an emerging trend. This study presents the landscape of EA research by constructing the “synthesis house of knowledge” in EA. Significant EA research areas were identified and future research trends were suggested based on the results.\u0000\u0000\u0000Practical implications\u0000This paper provides insights into the current state of EA research and identifies potential future research trends that can help scholars and experts develop and stimulate further advancement of the research in this field.\u0000\u0000\u0000Social implications\u0000Results may motivate policymakers and government agencies to formulate regulations to enforce appropriate corporate environmental strategies to better manage environmental costs and reduce community environmental impact.\u0000\u0000\u0000Originality/value\u0000The study provides an intellectually structured literature review of the EA research field; identifies the main themes through the innovative use of network analysis, strategic diagrams and thematic maps; highlights research gaps; and offers potential research questions and suggestions for future research. The novelty of this paper lies in the “synthesis house of knowledge” in EA and the research gaps and potential and specific research questions constructed from the findings.\u0000","PeriodicalId":510186,"journal":{"name":"Journal of Accounting & Organizational Change","volume":"17 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140982763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Journal of Accounting &amp; Organizational Change最新文献

Journal of Accounting & Organizational Change最新文献