scholarly journals Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Silvana Secinaro ◽  
Francesca Dal Mas ◽  
Valerio Brescia ◽  
Davide Calandra
Keyword(s):  
Business Models ◽  
Business Management ◽  
Future Research ◽  
Science And Engineering ◽  
Content Type ◽  
Research Areas ◽  
Current State ◽  
Research Themes ◽  
Starting Point ◽  
Methodological Approaches

PurposeThis study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.Design/methodology/approachThe 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.FindingsThis 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/valueThis 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.

Two decades of research on nation branding: a review and future research agenda

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andy W. Hao ◽  
Justin Paul ◽  
Sangeeta Trott ◽  
Chiquan Guo ◽  
Heng-Hui Wu
Keyword(s):  
Design Methodology ◽  
Nation Branding ◽  
Future Research ◽  
Journal Articles ◽  
Research Issues ◽  
Content Type ◽  
Future Research Agenda ◽  
Current State ◽  
Research Themes ◽  
Methodological Approaches

Purpose Despite the growing interest by scholars, practitioners and public policymakers, there are still divergent and fragmented conceptualizations of nation branding as the field is still developing. In response, the purpose of this paper is to review and synthesize nation branding research and to provide directions for future research. Design/methodology/approach The authors review peer-reviewed theoretical and empirical journal articles published during the last two decades – from 1998 to 2018. Selected journal articles on nation branding were subsequently synthesized for further insights. Findings The field of nation branding is fragmented and has developed in the course of the last two decades in different directions. This paper identifies key publication outlets and articles, major theoretical and methodological approaches and primary variables of interest that exist in the nation branding literature. The findings also highlight several research themes for future research. Originality/value This research fills a need to summaries the current state of the nation branding literature and identifies research issues that need to be addressed in the future.

Emerging trends in digital transformation: a bibliometric analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raghu Nandan Chawla ◽  
Praveen Goyal
Keyword(s):  
Bibliometric Analysis ◽  
Business Models ◽  
Digital Technologies ◽  
Citation Network ◽  
Digital Transformation ◽  
Intellectual Structure ◽  
Future Research ◽  
Strategic Decisions ◽  
Content Type ◽  
Research Areas

PurposeUbiquitous digital technologies are driving organisations to embrace non-traditional digitally transformed business models incessantly. Heterogeneous literature contributions have resulted in a spur in the research related to business transformation driven by digital technologies in recent years; consequently, the research under the digital transformation (DT), even though becoming a hotspot, remains very fragmented. The authors endeavour to holistically present the literature's intellectual structure under DT as a concept, its evolving journey and the emerging research streams in the business and management domains using the techniques of bibliometric analysis.Design/methodology/approachBy performing bibliometric analysis on 234 research articles published over the last 20 years in the DT domain, retrieved from Thompson Reuters Web of Science TM, this study culls out thorough insights from the citation, co-citation and keyword analysis. Further emerging research streams were evaluated using VOSviewer software.FindingsThe study depicts an overall incremental trend of year-on-year publications, authors' performance, publication journals, associated institutions and research driving countries, along with key insights from co-citation network analysis. Furthermore, the study evaluates four research areas – organisational impacts, applied applications and insights, operational processes and social aspects, comprising eighteen research streams that comprehensively cover-up research under the DT domain.Research limitations/implicationsThe study contributes to the literature of DT by amalgamating the status of the present research, but more importantly, by deriving the research areas and research streams, which can be further expanded by researchers as future research streams.Practical implicationsFor the practitioners, the study aims to act as a ready reckoner repository with practice-oriented literature references to facilitate them building knowledge and taking effective strategic decisions to harness the benefits of DT more proficiently.Originality/valueThis study illustrates the bibliometric structure of the DT literature and presents insights from the growth of the literature year-on-year.

Industry 4.0 and digital supply chain capabilities

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maciel M. Queiroz ◽  
Susana Carla Farias Pereira ◽  
Renato Telles ◽  
Marcio C. Machado
Keyword(s):  
Supply Chain ◽  
Industry 4.0 ◽  
Business Models ◽  
Future Research ◽  
Content Type ◽  
Integrative Framework ◽  
Starting Point ◽  
Narrative Literature ◽  
Practical Implications ◽  
Shed Light

Purpose The Industry 4.0 phenomenon is bringing unprecedented disruptions for all traditional business models and hastening the need for a redesign and digitisation of activities. In this context, the literature concerning the digital supply chain (DSC) and its capabilities are in the early stages. To bridge this gap, the purpose of this paper is to propose a framework for digital supply chain capabilities (DSCCs). Design/methodology/approach This paper uses a narrative literature approach, based on the main Industry 4.0 elements, supply chain and the emerging literature concerning DSC disruptions, to build an integrative framework to shed light on DSCCs. Findings The study identifies seven basic capabilities that shape the DSCC framework and six main enabler technologies, derived from 13 propositions. Research limitations/implications The proposed framework can bring valuable insights for future research development, although it has not been tested yet. Practical implications Managers, practitioners and all involved in the digitalisation phenomenon can utilise the framework as a starting point for other business digitalisation projects. Originality/value This study contributes to advancing the DSC literature, providing a well-articulated discussion and a framework regarding the capabilities, as well as 13 propositions that can generate valuable insights for other studies.

Enhancing service-for-service benefits: potential opportunity or pipe dream?

2017 ◽  
Vol 27 (1) ◽  
pp. 193-218 ◽  
Author(s):  
Alison Dean ◽  
Ghada Talat Alhothali
Keyword(s):  
Value Creation ◽  
Customer Value ◽  
Business Models ◽  
Retail Banking ◽  
Relationship Building ◽  
Future Research ◽  
Content Type ◽  
Starting Point ◽  
Pipe Dream ◽  
Resource Characteristics

Purpose The purpose of this paper is to elucidate service-for-service benefits emerging from co-creation in everyday banking. It does so by identifying factors that constitute the joint provider/customer co-creation platform, distinguishing them from factors that facilitate customers’ independent value creation; and exploring benefits and potential opportunities for each party. Design/methodology/approach Insights were gained by using a qualitative approach involving 33 face-to-face interviews with bank managers (15) and their customers (18) in Saudi Arabia. Content analysis was performed on the data and the two sets of views integrated to compare the reality of service-for-service with theoretical assumptions. Findings The analysis identified 65 topics, clustered to 12 themes. Three themes represented joint, collaborative activity (problem solving, relationship building, and knowledge and learning) whilst other themes identified facilitation actions by banks. Key opportunities to increase mutual value (service-for-service) emerge from extending interaction via the co-creation platform but additional benefits from these opportunities are not currently realized by participants. The authors thereby note the potential of a service focus but suggest that the locus of value creation will not readily shift from the provider to a collaborative process of co-creation. Research limitations/implications The qualitative nature of the study limits generalizability. However, the authors expect that the hierarchy of service-for-service will be meaningful in other contexts. Future research may use it as a starting point for identifying innovations from co-creation, how actors realize and measure service-for-service, and how different business models may strengthen value opportunities. Practical implications The findings provide managers with first, three areas of emphasis to gain and extend mutual service-for-service from direct interactions in everyday banking transactions. Second, the study emphasizes resource characteristics that will facilitate value enhancement for firms and customers by recognition of barriers to collaborative actions, and approaches for pursuit of service-for-service. Originality/value This study establishes the joint and essential firm/customer co-creation platform in retail banking and distinguishes the platform from other customer value-facilitation actions. The authors integrate the findings with previous literature and present a conceptual framework for levels of service-for-service in exchange. This framework shows a hierarchy of key benefits for providers and customers, and highlights increasing complexities that hinder the reality of achieving service-for-service opportunities arising from the joint co-creation platform.

scholarly journals Business model patterns for 3D printer manufacturers

2019 ◽  
Vol 31 (6) ◽  
pp. 1281-1300 ◽  
Author(s):  
Patrick Holzmann ◽  
Robert J. Breitenecker ◽  
Erich J. Schwarz
Keyword(s):  
Business Model ◽  
Business Models ◽  
Low Cost ◽  
Secondary Data ◽  
Future Research ◽  
3D Printer ◽  
Value Capture ◽  
Content Type ◽  
Starting Point ◽  
Depth Analysis

Purpose The purpose of this paper is to analyze the business models that 3D printer manufacturers apply to commercialize their technologies. The authors investigate these business models and analyze whether there are business model patterns. The paper describes the gestalt of the business model patterns and discusses differences and similarities. Design/methodology/approach The authors review the literatures on business models and 3D printing technology. The authors apply a componential business model approach and carry out an in-depth analysis of the business models of 48 3D printer manufacturers in Europe and North America. The authors develop a framework focusing on value proposition, value creation and value capture components. Cluster analysis is used to identify business model patterns. Findings The results indicate that there are two distinct business model patterns in the industry. The authors termed these patterns the “low-cost online business model” and the “technology expert business model.” The results demonstrate that there is a relationship between business model and technology. The identified patterns are independent of age, company size and country of origin. Research limitations/implications The empirical results complement and extend existing literature on business models. The authors contribute to the discussion on business models in the context of novel technology. The technology seems to influence the gestalt of the business model. The sample is limited to European and North American companies and the analysis is based on secondary data. Originality/value This is the first empirical study on the business models of 3D printer manufacturers. The authors apply an original mixed-methods approach and develop a framework that can function as a starting point for future research. 3D printer manufacturers can use the identified business model patterns as blueprints to reduce the risk of failure or as a starting point for business model innovation.

Antecedents, mechanisms and effects of synchromodal freight transport: a conceptual framework from a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sarah Pfoser ◽  
Herbert Kotzab ◽  
Ilja Bäumler
Keyword(s):  
Literature Review ◽  
Business Models ◽  
Research Field ◽  
Future Research ◽  
Integrated Network ◽  
Content Type ◽  
Current State ◽  
Final Sample ◽  
Information And Communication ◽  
State Of Research

PurposeThe aim of this paper is to offer an overview of the current state of research in a specific field of transport, namely synchromodality. This includes a conceptual discussion of this innovative transport concept to differentiate it from previous concepts as well as the identification of the antecedents, mechanisms and effects of synchromodality.Design/methodology/approachThe paper combines systematic and content analysis-based approaches to literature review to analyse and synthesise a final sample of 88 publications related to synchromodality.FindingsSynchromodality is a transport concept in its infancy which suffers from ambiguous definitions and a lack of theoretical grounding. The paper identifies four mechanisms which differentiate synchromodality from other transport concepts: real-time switching, integrated network planning, horizontal collaboration and mode-free booking. Seven technical and six managerial antecedents for these mechanisms of synchromodality are defined.Research limitations/implicationsExisting research on synchromodality is largely focused on technical antecedents (e.g. information and communication technology, sophisticated planning systems). Suggestions for further research include managerial problems such as business models or measures to induce a mental shift and trust.Originality/valueThis paper gives a structured overview of the research field of synchromodality and presents existing research from a content-focused perspective. It also indicates opportunities for future research and contributes to a generally accepted understanding of synchromodality.

scholarly journals Contextual Impacts on Industrial Processes Brought by the Digital Transformation of Manufacturing: A Systematic Review

2019 ◽  
Vol 11 (3) ◽  
pp. 891 ◽  
Author(s):  
Marco Savastano ◽  
Carlo Amendola ◽  
Francesco Bellini ◽  
Fabrizio D’Ascenzo
Keyword(s):  
Systematic Review ◽  
Ad Hoc ◽  
Digital Transformation ◽  
Superior Performance ◽  
Smart Manufacturing ◽  
Future Research ◽  
Research Areas ◽  
Current State ◽  
Final Sample ◽  
Methodological Approaches

The digital transformation of manufacturing (a phenomenon also known as “Industry 4.0” or “Smart Manufacturing”) is finding a growing interest both at practitioner and academic levels, but is still in its infancy and needs deeper investigation. Even though current and potential advantages of digital manufacturing are remarkable, in terms of improved efficiency, sustainability, customization, and flexibility, only a limited number of companies has already developed ad hoc strategies necessary to achieve a superior performance. Through a systematic review, this study aims at assessing the current state of the art of the academic literature regarding the paradigm shift occurring in the manufacturing settings, in order to provide definitions as well as point out recurring patterns and gaps to be addressed by future research. For the literature search, the most representative keywords, strict criteria, and classification schemes based on authoritative reference studies were used. The final sample of 156 primary publications was analyzed through a systematic coding process to identify theoretical and methodological approaches, together with other significant elements. This analysis allowed a mapping of the literature based on clusters of critical themes to synthesize the developments of different research streams and provide the most representative picture of its current state. Research areas, insights, and gaps resulting from this analysis contributed to create a schematic research agenda, which clearly indicates the space for future evolutions of the state of knowledge in this field.

Analysis and synthesis of Industry 4.0 research landscape

2019 ◽  
Vol 31 (1) ◽  
pp. 31-51 ◽  
Author(s):  
Aniruddha Anil Wagire ◽  
A.P.S. Rathore ◽  
Rakesh Jain
Keyword(s):  
Industry 4.0 ◽  
English Language ◽  
Semantic Analysis ◽  
Research Work ◽  
Academic Community ◽  
Future Research ◽  
Data Set ◽  
Content Type ◽  
Research Areas ◽  
Research Themes

PurposeIn recent years, Industry 4.0 has received immense attention from academic community, practitioners and the governments across nations resulting in explosive growth in the publication of articles, thereby making it imperative to reveal and discern the core research areas and research themes of Industry 4.0 extant literature. The purpose of this paper is to discuss research dynamics and to propose a taxonomy of Industry 4.0 research landscape along with future research directions.Design/methodology/approachA data-driven text mining approach, Latent Semantic Analysis (LSA), is used to review and extract knowledge from the large corpus of the 503 abstracts of academic papers published in various journals and conference proceedings. The adopted technique extracts several latent factors that characterise the emerging pattern of research. The cross-loading analysis of high-loaded papers is performed to identify the semantic link between research areas and themes.FindingsLSA results uncover 13 principal research areas and 100 research themes. The study discovers “smart factory” and “new business model” as dominant research areas. A taxonomy is developed which contains five topical areas of Industry 4.0 field.Research limitations/implicationsThe data set developed is based on systematic article refining process which includes the keywords search in selected electronic databases and articles limited to English language only. So, there is a possibility that other related work may not be captured in the data set which may be published in other than examined databases and are in non-English language.Originality/valueTo the best of the authors’ knowledge, this study is the first of its kind that has used the LSA technique to reveal research trends in Industry 4.0 domain. This review will be beneficial to scholars and practitioners to understand the diversity and to draw a roadmap of Industry 4.0 research. The taxonomy and outlined future research agenda could help the practitioners and academicians to position their research work.

Lean and Green: practices, paradigms and future prospects

2019 ◽  
Vol 27 (7) ◽  
pp. 2077-2107 ◽  
Author(s):  
Antonio Marco-Ferreira ◽  
Nelson Oliveira Stefanelli ◽  
Bruno Michel Roman Pais Seles ◽  
Reginaldo Fidelis
Keyword(s):  
Future Research ◽  
Future Prospects ◽  
Content Type ◽  
Performance Variables ◽  
Current State ◽  
Research Themes ◽  
The Social ◽  
Green Practices ◽  
Lean And Green ◽  
New Research

Purpose The purpose of this paper is to present an overview of the conceptual framework related to the Lean and Green practices, paradigms, future prospects and problems, indicating points of convergence and divergence between them. Design/methodology/approach Based on this premise, through vast literature systematization, the authors sought to categorize studies in order to consolidate constructs, reinforcing aspects regarding the positive and negative approaches and pointing out the gaps in the current state of the art. Broad literature systematization was carried out; the authors found 107 articles published between 2014 and 2018, separated into 10 categories. Findings The main constructs confirmed are the positive approximation of the Lean and Green union, evidenced by studies premised on the independent variable category demonstrating that their union influences other environmental performance variables. Research limitations/implications The present research is a systematization of the literature, so its results have to be confirmed by other studies. Practical implications The study supports the Lean and Green theme, confirming converging issues between the two areas and launching new topics for future research. Social implications The study contributed to the environmental theme by confirming synergies of the Lean and Green union and presenting new research themes. Originality/value To assert that Lean and Green systems union is sustainable, with regard to the tripod of sustainability, more studies on the social category are necessary.

scholarly journals Sharing economy: seeing through the fog

2019 ◽  
Vol 29 (5) ◽  
pp. 996-1013 ◽  
Author(s):  
Daniel Trabucchi ◽  
Laurent Muzellec ◽  
Sébastien Ronteau
Keyword(s):  
Business Model ◽  
Business Models ◽  
Sharing Economy ◽  
Future Research ◽  
Value Drivers ◽  
Content Type ◽  
Current State ◽  
Management Literature ◽  
The Right ◽  
New Framework

Purpose The purpose of this paper is to delineate the current state of the art of sharing economy (SE) research and practice. It provides a new framework to help managers and academics to consider this field with the right managerial and theoretical lenses. Design/methodology/approach A systematic literature on the SE was conducted, resulting in the analysis of 114 articles in the management literature. This was completed by the empirical investigations of business model and industry of 32 members of three national associations promoting SE: SE UK, Ireland and Denmark. Findings Papers dealing with SE themes focus on consumers’ motivations, impact on the society, market and policy, as well as the revenue model. SE businesses can be differentiated depending on whether their assets are new or re-used and the transaction is permanent or temporary. Based on this matrix, the study reveals four archetypes of SE businesses: “on-demand renters,” “lifecycle extenders,” “seller aggregators” and “ephemeral matchmakers.” Research limitations/implications The paper outlines a significant gap between what is current focus of the academic literature and the reality of SE purposes and businesses. This provides goals for future research. Practical implications The framework and clustering of business model archetypes may help managers and entrepreneurs dealing with SE to better understand the underlying value drivers behind those business models. Originality/value There are some discrepancies between the SE themes emerging from the management literature and the business model diversity of SE companies. This research aims at helping scholars and managers to position themselves in the field.

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