Does Managerial Accounting Research Contribute to Related Disciplines? An Examination Using Citation Analysis

2004 ◽  
Vol 16 (1) ◽  
pp. 163-181 ◽  
Author(s):  
Yaw M. Mensah ◽  
Nen-Chen Richard Hwang ◽  
Donghui Wu

This paper examines two issues. The first issue is the degree of relative isolation of managerial accounting research (MAR) from related disciplines. Using citations collected from the Web of Science, the study shows that MAR published during 1986–2000 in the four leading accounting journals is cited in journals in fields as diverse as economics, operations research, psychology, sociology, organizational behavior, and strategic management. Our findings support Kinney's (2001) observation that accounting researchers have a competitive advantage in areas relating to alternative business measurement structures. The second issue the paper addresses is whether economics-based MAR papers make a greater contribution than papers based on other disciplines, as perceived from their respective citation rates. Our citation analysis finds no evidence that economicsbased papers are cited by non-accounting researchers at a higher rate than MAR based on other disciplines. Extending the comparison to accounting journals covered in the Web of Science did not change this conclusion. We interpret this as a refutation of the contention by Zimmerman (2001) that economics-based MAR papers are more likely to make significant contributions to knowledge. We also report some preliminary evidence that the relevance of MAR to researchers publishing in non-accounting journals is waning. Although this finding is tentative, it may be an early warning signal that should be monitored in future research.

Author(s):  
Huseyin Uzunboylu ◽  
Zehra Ozcinar ◽  
Sergey M. Kolotushkin ◽  
Olga A. Kalugina ◽  
Teymur E. Zulfugarzade

The purpose of this study was to examine research and trends in technology usage in gifted child published in selected professional sources during the period 1990-2019. Content and Citation analysis was used in this study to investigate documents related to technology usage in gifted child researches, which were indexed in the Web of Science. “Technology” and “gifted” (high abilities) related keywords were used jointly in the search for documents. There was a total of 240 documents judged to be relevant to the field of technology usage in gifted child education and were analyzed. However, as a result of individual review of the sources, 40 documents that were not relevant for the purpose of the research were excluded from the scope of the re-search. As a result of this study, it can be seen that the documents and the number of citations related to the technology usage in gifted child education field has been continuously increasing since 2005. It is recommended that a combination of citation analysis and other types of analyses should be used in future research studies.


Author(s):  
Leonardo B. Furstenau ◽  
Bruna Rabaioli ◽  
Michele Kremer Sott ◽  
Danielli Cossul ◽  
Mariluza Sott Bender ◽  
...  

The COVID-19 pandemic has affected all aspects of society. Researchers worldwide have been working to provide new solutions to and better understanding of this coronavirus. In this research, our goal was to perform a Bibliometric Network Analysis (BNA) to investigate the strategic themes, thematic evolution structure and trends of coronavirus during the first eight months of COVID-19 in the Web of Science (WoS) database in 2020. To do this, 14,802 articles were analyzed, with the support of the SciMAT software. This analysis highlights 24 themes, of which 11 of the more important ones were discussed in-depth. The thematic evolution structure shows how the themes are evolving over time, and the most developed and future trends of coronavirus with focus on COVID-19 were visually depicted. The results of the strategic diagram highlight ‘CHLOROQUINE’, ‘ANXIETY’, ‘PREGNANCY’ and ‘ACUTE-RESPIRATORY-SYNDROME’, among others, as the clusters with the highest number of associated citations. The thematic evolution. structure presented two thematic areas: “Damage prevention and containment of COVID-19” and “Comorbidities and diseases caused by COVID-19”, which provides new perspectives and futures trends of the field. These results will form the basis for future research and guide decision-making in coronavirus focused on COVID-19 research and treatments.


2012 ◽  
Vol 10 (2) ◽  
pp. 139-143
Author(s):  
S Risal ◽  
H N Prasad

Scientific productivity of any academic institution is expressed by the total number of publications generated by its academic faculties and the use of the publication by scientific community. Citation analysis is done to evaluate the use of the publications. Use of the publication can be studied with the help of bibliometric analysis. Counting publication, publications trends, authorship patterns and citation analysis are parts of bibliometric analysis. Web of Science is one of the best databases which allow the study in the use of the publications through citation analysis. In this article, scientific articles produced by the faculties and other international affiliated faculties of BP Koirala Institute of Health Sciences have been studied. Citation analysis of scientific publications of BP Koirala Institute of Health Sciences is done with the help of the Web of Science, a product of Thomason Reuters.DOI: http://dx.doi.org/10.3126/hren.v10i2.6584 Health Renaissance 2012; Vol 10 (No.2); 139-143 


2021 ◽  
Vol 138-139 (1-2) ◽  
pp. 173-194
Author(s):  
Joanna Samul

The paper presents the main topics of research in the field of workplace spirituality in the context of human resource management (HRM). The study is based on a literature review and bibliometric analysis of publications in order to determine the main topics undertaken in this field and their importance for human resource management. In total, 123 publications from the Web of Science database from the years 1999–2020 were analyzed using cluster analysis applying the VOSviewer method. The paper provides definitions and dimensions of workplace spirituality, and considers the significance of spirituality in human resource management. The contribution of the research is to shed light on the concept of a spiritual workplace in HRM and to indicate directions for future research in this field.


SAGE Open ◽  
2019 ◽  
Vol 9 (3) ◽  
pp. 215824401987104 ◽  
Author(s):  
Abbas Ghanbari Baghestan ◽  
Hadi Khaniki ◽  
Abdolhosein Kalantari ◽  
Mehrnoosh Akhtari-Zavare ◽  
Elaheh Farahmand ◽  
...  

This study diachronically investigates the trend of the “open access” in the Web of Science (WoS) category of “communication.” To evaluate the trend, data were collected from 184 categories of WoS from 1980 to 2017. A total of 87,997,893 documents were obtained, of which 95,304 (0.10%) were in the category of “communication.” In average, 4.24% of the documents in all 184 categories were open access. While in communication, it was 3.29%, which ranked communication 116 out of 184. An Open Access Index (OAI) was developed to predict the trend of open access in communication. Based on the OAI, communication needs 77 years to fully reach open access, which undeniably can be considered as “crisis in scientific publishing” in this field. Given this stunning information, it is the time for a global call for “open access” by communication scholars across the world. Future research should investigate whether the current business models of publications in communication scholarships are encouraging open access or pose unnecessary restrictions on knowledge development.


2020 ◽  
Vol 12 (2) ◽  
pp. 67-79
Author(s):  
Peter Keenan

This article uses bibliographic analysis techniques to examine the papers in the Web of Science database that have citation links to key operations research/management science (OR/MS) journals. The research identified the journals and papers in the environmental domains which cite these OR/MS journals and identify the key journals, papers, and themes. This research shows that environmental disciplines are becoming more important relative to the business and engineering domains that predominated in the previous years. However, much of the citation of OR/MS journals is for techniques like data envelopment analysis (DEA) which are used to conduct research rather than directly model environmental problems. Of the modelling techniques used to address problems in the environmental domains, MCDM methods are the most often cited, reflecting the importance of MCDM with the decision support systems (DSS) field. There are also significant numbers of applications relating to logistics and energy which cite OR/MS papers. Further research is needed to clarify the role of OR/MS techniques in the environmental sector, a domain outside the traditional areas of OR/MS application.


Tourism ◽  
2020 ◽  
Vol 68 (2) ◽  
pp. 156-169 ◽  
Author(s):  
Medéia Veríssimo ◽  
Michelle Moraes ◽  
Zélia Breda ◽  
Alan Guizi ◽  
Carlos Costa

This paper aims at examining how overtourism and tourismphobia are being approached as emergent research topics in current tourism literature. It conducts an analysis of 154 documents, indexed in the Web of Science (WoS) Core Collection and Scopus databases. The study follows a quantitative and qualitative approach, with the support of VOSviewer and HistCite softwares for a descriptive content analysis. The analysis focuses on highlighting important aspects in terms of the most frequent publication sources (authors and journals); co-citation, as well as dimensions and research streams; methodologies used; results obtained; and implications for future research. The literature review unveiled that the concepts of overtourism and tourismphobia are usually related to destinations’ development, negative impacts, and tourism policies and regulation. Results show that, although tourism excesses and conflicts have been studied for long, ‘overtourism’ and ‘tourismphobia’ have become usual terms, mainly within the past three years. Even though the adoption of the terms can be considered by some as a ‘trend’, the in-depth analysis of the topics shed light on how ‘old’ concepts can evolve to adapt to contemporary tourism issues. Further studies are needed in tracking the evolution of these topics and their implications on the future of tourism.


2020 ◽  
Vol 12 (12) ◽  
pp. 5209 ◽  
Author(s):  
María Huertas González-Serrano ◽  
Vicente Añó Sanz ◽  
Rómulo Jacobo González-García

In the sports sector, entrepreneurship, innovation, and social corporative responsible are generating growing interest during the last years. Due to that situation, sustainable entrepreneurship and innovation in sport have emerged in this sector, receiving individual attention from academics and practitioners. However, little is known about the evolution of this new field of research. Thus, the main aim of this paper is to analyze the documents published in the Web of Science about sport sustainable entrepreneurship and innovation. The bibliometric analysis allows us to discover the current state of a research field, identify the principal authors, articles, and topics, and propose future research lines to develop it further. The articles published between 2000 and 2019 were analyzed quantitatively, and by word and author co-occurrence. Later, through the bibliographic coupling, the articles were grouped in different clusters. Seven central thematics were found, being the sports mega-events and the sustainability the most development sub-area or research, followed by the sport innovation for fostering inclusion. Moreover, for the development of this field of research, studies focused on “tourism” and “entrepreneurship” with “environment”, “sport”, “sustainability and knowledge” and “innovation” focus, are necessary. Thus, sustainable entrepreneurship and innovation in sport are an undeveloped but promising field for the future of the sports industry.


2020 ◽  
Vol 183 ◽  
pp. 01002
Author(s):  
Aya Jamouli ◽  
Khali Allali

Ecosystems provide vital services that improve and support livelihoods and human well-being. Consequently, scientific research on ecosystem services (ES) has increased, over the past two decades globally, as well as in Africa. This study provides an overview of existing economic ES valuation methods in Africa using the Web of Science databases. The results highlighted that South Africa recorded the high number of ES valuation publications. The most evaluated ES category was provisioning then regulating services. In terms of economic valuation methods, the market price was the most popular, followed by the contingent valuation and the choice experiment methods. Recommendations are provided for future research in this filed.


Information ◽  
2019 ◽  
Vol 10 (7) ◽  
pp. 226 ◽  
Author(s):  
Parisa Maroufkhani ◽  
Ralf Wagner ◽  
Wan Khairuzzaman Wan Ismail ◽  
Mas Bambang Baroto ◽  
Mohammad Nourani

The literature on big data analytics and firm performance is still fragmented and lacking in attempts to integrate the current studies’ results. This study aims to provide a systematic review of contributions related to big data analytics and firm performance. The authors assess papers listed in the Web of Science index. This study identifies the factors that may influence the adoption of big data analytics in various parts of an organization and categorizes the diverse types of performance that big data analytics can address. Directions for future research are developed from the results. This systematic review proposes to create avenues for both conceptual and empirical research streams by emphasizing the importance of big data analytics in improving firm performance. In addition, this review offers both scholars and practitioners an increased understanding of the link between big data analytics and firm performance.


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