An intellectual structure of activity-based costing: a co-citation analysis

2014 ◽  
Vol 32 (1) ◽  
pp. 31-46 ◽  
Author(s):  
Hsiu-Kuei Kuo ◽  
Chyan Yang
Keyword(s):  
Citation Analysis ◽  
Intellectual Structure ◽  
Google Scholar ◽  
Activity Based Costing ◽  
Multivariate Statistical ◽  
Content Type ◽  
Dynamic View ◽  
Academic Researchers ◽  
Practical Implications ◽  
Citation Method

Purpose – The purpose of this paper is to show that by exploring the intellectual structure of activity-based costing (ABC) based on the citation database of Google Scholar, one can understand the evolution and core ideas of the ABC discipline. Design/methodology/approach – This study employs the document co-citation method to model the intellectual structure of ABC between 1988 and 2008. After an initial co-citation analysis of the condition-limited literature set to find the relationships between core articles, this study further implements multivariate statistical techniques to construct representations for the ABC intellectual structure. Findings – A total of four important subjects chronologically provide a panoramic view of the evolution of ABC. This study finds some dimensions of the results to be in accordance with prior research, but further achieves insights into the core ideas underpinning the ABC discipline. It demonstrates the validity of this study conducting a co-citation analysis based on the citation data of Google Scholar. Research limitations/implications – The classification, core articles, and evolution of the ABC literature published in the past two decades benefit academic researchers conducting future studies that build systematically on prior research. Practical implications – The intellectual structure of the ABC discipline explains and predicts the stages of ABC implementation's life cycle. For the accounting profession, this helps a consultant/practitioner in sub-fields of the ABC domain to quickly and easily enlarge the coverage and viewpoints or perspectives within his/her cluster of interest and to jointly consider the successful factors of implementing ABC in an organization. Originality/value – The empirical feasibility of using digitally archival information to model an intellectual structure of ABC is attained; and the intellectual structure and its various representations provide researchers, consultants, and practitioners with a macroscopic and dynamic view of the ABC discipline.

Conformity or differentiation? A U-shaped relationship between peers’ CSR and focal firms’ CSR

2021 ◽  
Vol 15 (2) ◽  
pp. 305-327
Author(s):  
Xianyi Long ◽  
Ting Zhang
Keyword(s):  
Design Methodology ◽  
Least Squares Method ◽  
Environmental Uncertainty ◽  
Generalized Least Squares ◽  
Content Type ◽  
Differentiation Strategy ◽  
Generalized Least Squares Method ◽  
Academic Researchers ◽  
Corporate Social ◽  
Practical Implications

Purpose The purpose of this paper is to investigate the influence of peers’ corporate social responsibility (CSR) on focal firms’ CSR from an integrated perspective. The current study aims to explore whether as peers’ CSR increases focal firms’ CSR would first decrease and then increase. Design/methodology/approach This study is based on a sample consisting of Chinese listed manufacturing firms from 2010 to 2016. Hypotheses are tested by generalized least squares method to minimum heterogeneity and autocorrelation concern. Findings The results show that focal firms’ CSR would first decrease and then increase with the increase in peers’ CSR. Furthermore, this paper found that corporate visibility would stress more value on CSR differentiation strategy and environmental uncertainty would stress more value on CSR conformity strategy, such that the U-shaped relationship would be more pronounced in high corporate visibility or low environmental uncertainty situation. Practical implications The findings may be of interest to the academic researchers and managers. For researchers, it is important to understand how focal firms would practice CSR in response to peers’ CSR, especially through an integrated perspective. For managers, the results show that the best way to invest in CSR activities in response to peers’ CSR follows a U-shaped curve, and corporate visibility and environmental uncertainty are important factors to be considered to make CSR decisions. Originality/value This study contributes to the literature by proposing and examining a U-shaped relationship between peers’ CSR and focal firms’ CSR, which stresses the conformity and differentiation value of CSR simultaneously. Besides, to fully map the effects of peers’ CSR and focal firms’ CSR, this paper considers the moderating roles of internal and external contingencies on this non-linear relationship between the peers’ CSR and focal firms’ CSR.

The evolution of the intellectual structure of strategic management between 1980 and 2019

2020 ◽  
Vol 13 (4) ◽  
pp. 503-534
Author(s):  
Mehmet Ali Köseoğlu ◽  
John Parnell
Keyword(s):  
Social Network ◽  
Social Network Analysis ◽  
Network Analysis ◽  
Strategic Management ◽  
Citation Analysis ◽  
Intellectual Structure ◽  
Future Directions ◽  
Content Type ◽  
The Social ◽  
Economic Foundation

PurposeThe authors evaluate the evolution of the intellectual structure of strategic management (SM) by employing a document co-citation analysis through a network analysis for academic citations in articles published in the Strategic Management Journal (SMJ).Design/methodology/approachThe authors employed the co-citation analysis through the social network analysis.FindingsThe authors outlined the evolution of the academic foundations of the structure and emphasized several domains. The economic foundation of SM research with macro and micro perspectives has generated a solid knowledge stock in the literature. Industrial organization (IO) psychology has also been another dominant foundation. Its robust development and extension in the literature have focused on cognitive issues in actors' behaviors as a behavioral foundation of SM. Methodological issues in SM research have become dominant between 2004 and 2011, but their influence has been inconsistent. The authors concluded by recommending future directions to increase maturity in the SM research domain.Originality/valueThis is the first paper to elucidate the intellectual structure of SM by adopting the co-citation analysis through the social network analysis.

Adjusting to the unexpected

2015 ◽  
Vol 21 (4) ◽  
pp. 421-438
Author(s):  
Ajay K. Jain ◽  
Sherry Sullivan
Keyword(s):  
Literature Review ◽  
Citation Analysis ◽  
Thematic Analysis ◽  
Design Methodology ◽  
Google Scholar ◽  
High Quality ◽  
Content Type ◽  
Management History

Purpose – This study aims to provide a literature review of the 56 articles published in the Journal of Management History (JMH) from 2000 to 2004. Design/methodology/approach – The authors conducted a thematic analysis using the categories of person, topic or event to classify articles as well as a citation analysis using Google Scholar. Findings – The number of articles published from 2000 to 2004 was almost 50 per cent fewer than published in the previous five years, and citation rates were lower. Originality/value – Results suggest that high-quality articles focused on persons or topics are more likely to be published in the JMH.

An evolutionary analysis of revenue management research in hospitality and tourism

2020 ◽  
Vol 32 (2) ◽  
pp. 560-587 ◽  
Author(s):  
Basak Denizci Guillet
Keyword(s):  
Revenue Management ◽  
Citation Analysis ◽  
Paradigm Shift ◽  
Tourism Industry ◽  
Intellectual Structure ◽  
Reference List ◽  
Evolutionary Analysis ◽  
Content Type ◽  
Hospitality And Tourism ◽  
Hospitality And Tourism Industry

Purpose The purpose of this study is to examine the evolution of revenue management (RM) research’s intellectual structure in hospitality and tourism in an effort to initiate a creative discourse for RM scholars. Design/methodology/approach Co-citation analysis was used to examine the reference list of 343 articles over a 35-year period (1983-2018). Co-citation analysis focused on subject clustering and source knowledge evolution. Five periods were created to investigate the evolution of the RM field in the hospitality and tourism industry. The paradigm shift approach was adopted to acquire a better understanding of scientific evolution. Findings Findings indicated that from a Kuhnian perspective, RM research in hospitality and tourism did not go beyond the normal science phase. There is no current indication of anomalies in the form of conflict or questioning of the existing paradigms in RM research in hospitality and tourism. This might change, as the research in this realm develops further and evolves. Research limitations/implications This study identified issues related to research themes that have the potential of moving RM research in hospitality and tourism to the next level, enabling the paradigm shift in this discipline. Originality/value This study is instrumental in its outlook on the evolution of RM research’s intellectual structure in hospitality and tourism. In addition, it is the first study that considers the concept of paradigm shift in RM research context in hospitality and tourism.

Supply chain management and activity-based costing

2017 ◽  
Vol 47 (8) ◽  
pp. 712-735 ◽  
Author(s):  
Erik Hofmann ◽  
Jan Bosshard
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Supply Chains ◽  
Management Accounting ◽  
Activity Based Costing ◽  
Automatic Data ◽  
Chain Management ◽  
Content Type ◽  
Reference Framework ◽  
Practical Implications

Purpose The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains. Practical implications The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set. Originality/value This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

Science mapping: a bibliometric analysis of female entrepreneurship studies

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wei Deng ◽  
Qiaozhuan Liang ◽  
Jie Li ◽  
Wei Wang
Keyword(s):  
Network Analysis ◽  
Intellectual Structure ◽  
Future Research ◽  
Female Entrepreneurship ◽  
Science Mapping ◽  
Content Type ◽  
Entrepreneurship Research ◽  
Bibliometric Review ◽  
The Impact ◽  
Practical Implications

Purpose This bibliometric review aims to display visually the intellectual communities (i.e. the cooperation networks among various countries, institutions, journals and individuals), the intellectual structure (i.e. the status quo and development trajectory of the intellectual base) and emerging hot topics of the female entrepreneurship research in 1975–2018. Based on the comprehensive review of the state-of-the-science, this paper aims to identify significant research gaps in extant studies and develop potential future research agendas that may catalyse new streams of female entrepreneurship research. Design/methodology/approach Bibliometric analysis via science mapping provides in-depth analyzes, highlights the intellectual structure and identifies hot topics. Using CiteSpace, co-citation networks of contributing countries, institutions, cited journals and authors are mapped first. Second, co-citation network analysis helps to identify the key “nodes” in the intellectual structure. The landscape view identifies main clusters from an overall perspective, while a timeline view delineates the characteristics and evolution of focal clusters. Major clusters are interpreted in detail with the help of foam tree graph processed by Carrot. Finally, the co-occurrence network analysis is conducted by using VOSviewer to examine hot topics and research frontiers Findings The findings show that the publications of female entrepreneurship increase exponentially. The major driving force of female entrepreneurship research is from the USA and England. In terms of intellectual structure, key concepts behind different clusters represent the major milestones in relation to individual determinants of female entrepreneurship, the impact of cultural and contextual factors on female entrepreneurship and female entrepreneurship in non-OECD countries, as well as the impact of family, social and institutional factors on the survival and exit of male and female enterprises. Hot topics include financing sources, the embeddedness nature, the impact and environmental factors of female entrepreneurship. Practical implications This study presents important practical implications. The findings suggest that intellectual communities of the female entrepreneurship field are relatively loose. Close contact and cooperation among different countries, institutions and researchers are lacking. To promote the evolution of the field, researchers who belong to different institutions in different countries may need to strengthen contact and cooperation. Additionally, papers in journals from the business and management discipline are most cited in this field, preventing new knowledge from other disciplines flowing into the female entrepreneurship field. Accordingly, female entrepreneurship research journals may need to expand their focus and combine knowledge from various domains. Originality/value This bibliometric review provides a more comprehensive, systematic and objective review of the female entrepreneurship field. Previous qualitative reviews are typically based on personal judgement, while a few quantitative reviews only describe statistical data. This study is based on thousands of citation data rather than a small number of papers pre-selected by the researcher, thus, is more data-grounded and less biased than prior reviews. It expands previous reviews by transparently visualizing the underlying structure and evolution of the field. Moreover, it highlights significant gaps in extant studies and develops future research agendas to catalyse new streams of research.

Intellectual structure of trust in business and management: a co-citation analysis

2016 ◽  
Vol 34 (3) ◽  
pp. 358-370 ◽  
Author(s):  
Keng-Chieh Yang
Keyword(s):  
Citation Analysis ◽  
Strategic Alliance ◽  
Intellectual Structure ◽  
Future Research ◽  
Content Type ◽  
Knowledge Database ◽  
Organizational Behaviour ◽  
Business Operations ◽  
Thomson Reuters ◽  
Business And Management

Purpose In the past few decades, there has been a lot of literature about trust research for business and management. However, few authors have applied co-citation analysis. Design/methodology/approach Trust is one of the most discussed issues in management, as it has proved to have an essential role in business operations. In this study, all citation documents are included in Thomson Reuters ISI Web of Knowledge database from 1992 to 2010. Findings By using statistics analysis including factor analysis, cluster analysis and multidimensional scaling, researchers identified four domains, including organizational behaviour, strategic alliance, marketing and social capital. Directions for future research are discussed. Originality/value This study is the first to apply co-citation techniques in the fields of trust. Therefore, the major contribution of this study is to provide an intellectual structure and trends within the field of trust from an objective and quantitative perspective.

scholarly journals Mapping collaboration networks in talent management research

2017 ◽  
Vol 4 (4) ◽  
pp. 332-358 ◽  
Author(s):  
Eva Gallardo-Gallardo ◽  
Liliana Arroyo Moliner ◽  
Pedro Gallo
Keyword(s):  
Collaborative Research ◽  
Talent Management ◽  
Collaboration Networks ◽  
Content Type ◽  
Dynamic View ◽  
Key Players ◽  
Journal Editorial ◽  
Different Characteristics ◽  
Collaborative Research Networks ◽  
Practical Implications

Purpose Despite the popularity of talent management (TM), very little has been published on the community of scholars that contribute to the knowledge base of the field. The purpose of this paper is to disclose the dynamics in TM research through a detailed analysis of its evolving collaboration networks (i.e. research communities) in order to identify key authors and major topics covered. Design/methodology/approach A total of 225 co-authored articles published on TM from 2001 to May 2016 were retrieved from the Web of Science and Scopus and then analyzed and mapped using social network analysis methods. Findings The authors identified two major scientific communities (one of 63 authors and the other one of 24 authors). Both communities not only have different characteristics and structure, but also focus on different topics. The authors identified key players within each community and offer a dynamic view on the main topics studied. Practical implications This paper may help practitioners and newcomers to the field to rapidly identify key players and main topics studied in the TM field. It may assist academic institutions and journal editorial teams in better assessing and identifying key scholars in this field. Originality/value This paper offers the first analysis of TM collaborative research networks.

Researchers as enablers of commercialization at an entrepreneurial university

2017 ◽  
Vol 36 (2) ◽  
pp. 217-232 ◽  
Author(s):  
Eva Berggren
Keyword(s):  
Academic Research ◽  
Entrepreneurial University ◽  
Content Type ◽  
Individual Motivation ◽  
Commercial Use ◽  
University Of Technology ◽  
Academic Researchers ◽  
Established Firms ◽  
Practical Implications

Purpose The purpose of this paper is to explore and visualize alternative ways – how and by whom – that academic research can come into commercial use. Design/methodology/approach This study in the Swedish context investigates one entrepreneurial university, Chalmers University of Technology. In total, 18 interviews were conducted about researchers’ views on commercialization and on how research comes into commercial use. Findings Five propositions are advocated in relation to researchers’ role as enablers of others’ commercialization. The concept of “need for utilization” is introduced as the critical explanation for researchers’ readiness to transfer knowledge mainly via alumni to established companies. Practical implications This study suggests that both universities and policy should acknowledge alternative ways of commercialization of academic research instead of putting all efforts on trying to transform unwilling academic researchers into entrepreneurs. One alternative is to foster ongoing contacts between researchers and alumni, who make commercial use of academic research in established firms. Originality/value This study furthers the knowledge about researchers’ individual motivation for commercialization, as driven by a “need for utilization.” By showing how researchers enable others commercialization, this study broadens the prevailing focus on researchers’ formation of university spin-offs as the essential output from entrepreneurial universities. The results also contribute to understanding the role of alumni in knowledge transfer to existing industry.

Toward an inclusive understanding of technology intelligence: a literature review

foresight ◽  
2015 ◽  
Vol 17 (3) ◽  
pp. 240-256 ◽  
Author(s):  
Mostafa Safdari Ranjbar ◽  
Gholam Reza Tavakoli
Keyword(s):  
Decision Making ◽  
Literature Review ◽  
Selection Criteria ◽  
Design Methodology ◽  
Google Scholar ◽  
Technological Changes ◽  
Content Type ◽  
Technology Intelligence ◽  
Planning Processes ◽  
Practical Implications

Purpose – The aim of this paper is to promote the authors' understanding of technology intelligence by responding to two questions: What is technology intelligence? How is it accomplished? Design/methodology/approach – To respond to the two main questions about technology intelligence in this paper, the authors have studied relevant academic, peer-reviewed journals and books using the literature databases of Google Scholar, Sciencedirect, Inderscience, Wiley and Emerald Insight. They have used few selection criteria to choose papers and books for inclusion in their study. Findings – Enhancing the authors' understanding of the technology intelligence concept by responding to the two main questions (What is technology intelligence? How is it accomplished?), classifying the main studies in the field of technology intelligence and several practical and theoretical implications are the findings in this paper. Practical implications – A number of practical implications related to technology intelligence structure, process, methods, tools and players are suggested to managers of organizations and companies to improve their technology-related planning processes and decision-making. Originality/value – Despite the considerable level of consensus on the necessity of precise scanning and monitoring technological changes and trends, there is still limited understanding of the technology intelligence concept. This paper intends to enhance the authors' understanding of technology intelligence by responding to two questions: What is technology intelligence? And how is it accomplished?

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