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CHANG, CHIA-LIN, and MICHAEL MCALEER. "JUST HOW GOOD ARE THE TOP THREE JOURNALS IN FINANCE? AN ASSESSMENT BASED ON QUANTITY AND QUALITY CITATIONS." Annals of Financial Economics 09, no. 01 (June 2014): 1450005. http://dx.doi.org/10.1142/s2010495214500055.
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The paper is concerned with ranking academic journal quality and research impact in Finance, based on the widely-used Thomson Reuters ISI (2013) Web of Science citations database (hereafter ISI). The paper analyses the 89 leading international journals in the ISI category of "Business–Finance" using quantifiable Research Assessment Measures (RAMs). The analysis highlights the similarities and differences in various RAMs, all of which are based on alternative transformations of journal citations and impact. Alternative RAMs may be calculated annually or updated daily to determine the citations frequency of published papers that are cited in journals listed in ISI. The RAMs include the classic 2-year impact factor including journal self citations (2YIF), 2-year impact factor excluding journal self citations (2YIF*), 5-year impact factor including journal self citations (5YIF), Immediacy including journal self citations, Eigenfactor (or Journal Influence), Article Influence (AI), h-index, Papers Ignored-By Even The Authors (PI-BETA), Self-citation Threshold Approval Rating (STAR), 5YD2 (namely, 5YIF divided by 2YIF), Escalating Self Citations (ESC) and Index of Citation Quality (ICQ). The paper calculates the harmonic mean (HM) of the ranks of up to 16 RAMs. It is shown that emphasizing 2YIF to the exclusion of other informative RAMs can lead to a misleading evaluation of journal quality and impact relative to the HM of the ranks. The analysis of the 89 ISI journals in Finance makes it clear that there are three leading journals in Finance, namely Journal of Finance, Journal of Financial Economics and Review of Financial Studies, which form an exclusive club in terms of the RAMs that measure journal quality and impact based on alternative measures of journal citations. The next two journals in Finance in terms of overall quality and impact are Journal of Accounting and Economics and Journal of Monetary Economics. As Accounting does not have a separate classification in ISI, the tables of rankings given in the paper are also used to rank the top 3 journals in the sub-category of Accounting in the ISI category of "Business – Finance", namely Journal of Accounting and Economics, Accounting Review, and Journal of Accounting Research.
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Ahsina, Khalifa, and Omar Taouab. "A Profile of Accounting Research in Morocco: A Review of Major Journals Over the Period 2005-2013." International Journal of Accounting and Financial Reporting 4, no. 1 (May 8, 2014): 262. http://dx.doi.org/10.5296/ijafr.v4i1.5631.
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The purpose of this paper is to examine the profile of accounting research in the leading academic accounting research journals in Morocco during the last-year period from 2005 to 2013. This research is based on the identification of 237 articles published between 2005 and 2009 in the three main journals management in Morocco: Moroccan Journal of management control, the Moroccan Journal of Business and Management and the Moroccan Journal of Research in Management and Marketing.The archival research method is applied. The research method used to analyse the related articles in the Moroccan accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Knowledge of the profile of accounting research in Morocco could provide opportunities for scholars to expand identified research areas and explore methods that are currently under-developed in the Moroccan accounting research field.
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Grandstaff, Jaime L., and Lori L. Solsma. "An Analysis of Information Systems Literature: Contributions to Fraud Research." Accounting and Finance Research 8, no. 4 (November 12, 2019): 219. http://dx.doi.org/10.5430/afr.v8n4p219.
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This study analyzes the knowledge and methods used in information systems (IS) journals in the area of financial statement fraud. The purpose of this analysis is to provide tools and ideas to support interdisciplinary research in accounting and information systems for financial statement fraud topics. The study presents an analysis of five top ranking IS journals (MIS Quarterly, Information Systems Research, Communications of the ACM, Management Science, and Journal of MIS) and five top ranking IS conferences [International Conference on Information Systems (ICIS), Hawaii International Conference on System Sciences (HICSS), International Federation for Information Processing (IFIP), International Conference on Decision Support Systems (DSS), and Decision Sciences Institute National Conference (DSI)]. The literature found from these sources are categorized and presented by year, journal, contribution, type of study, methodology, data set usage, and research design. Although the literature varies, a common thread in many studies is the use of data mining and/or machine learning models to detect fraud.
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Coetsee, Daniël, and Nerine Stegmann. "A profile of accounting research in South African accounting journals." Meditari Accountancy Research 20, no. 2 (October 12, 2012): 92–112. http://dx.doi.org/10.1108/10222521211277807.
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PurposeThe purpose of this paper is to examine the profile of accounting research in the two academic accounting research journals in South Africa (Meditari Accountancy Research and SA Journal of Accounting Research) during the ten‐year period from 2000 to 2009.Design/methodology/approachThe archival research method is applied, which analyses existing data (in this case the articles published in the South African (SA) accounting research journals) to come to research conclusions. The research method used to analyse the related articles in the SA accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Both empirical and theoretical work are classified separately in different research methods.FindingsThese different dimensions provide a broad‐based review of the current profile of accounting research in South Africa.Research limitations/implicationsOther refereed academic articles in the field of accounting have been published in non‐accounting specific SAPSE‐approved journals. These articles are also excluded from the scope of this research since the journals in which they are published have not been established by accounting academics specifically.Practical implicationsThe motivation for doing this research is to identify the current profile of accounting research in South Africa that could be used as a basis for future research‐related development.Originality/valueKnowledge of the profile of accounting research in South Africa could provide opportunities for scholars to expand identified research areas and explore methods that are currently under‐developed in the South African accountancy research field. The paper also acknowledges the contributions by the most prolific authors in the identified journals.
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Bernardi, Richard A., Taylor L. Delande, and Kimberly A. Zamojcin. "Accounting-education trends by authors from Australia, Canada, New Zealand and the United Kingdom." Managerial Finance 42, no. 4 (April 11, 2016): 390–410. http://dx.doi.org/10.1108/mf-12-2014-0319.
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Purpose – The purpose of this paper is to examine the trends in accounting-education publications and the influence of journal rankings for authors from Australia, Canada, New Zealand and the UK. Design/methodology/approach – The authors included the publications in ten accounting-education journals for the 20-year period from 1993 to 2012. Findings – The data provide insights into the perceptions of accounting-education journals by authors from four countries. The authors found that, while the use of Accounting Education as a publication outlet for accounting authors from Australia and the UK was relatively stable, the use of Accounting Education as a publication outlet increased (decreased) for the accounting authors from New Zealand (Canada). The authors also found that, while coauthoring by the accounting authors from Australia and the UK increased slightly, coauthoring by the accounting authors from Canada and New Zealand increased during the 20-year period. Research limitations/implications – The data suggests a tendency by the authors from these four countries to publish their accounting-education research in journals that had been ranked as a top accounting journal. Originality/value – This paper is the first paper to consider trends in international accounting-education publications. The data in this research can be used by accounting faculty wishing to assess which journals their colleagues publish in most frequently.
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Salterio, Steven E. "Barriers to Knowledge Creation in Management Accounting Research." Journal of Management Accounting Research 27, no. 1 (February 1, 2015): 151–70. http://dx.doi.org/10.2308/jmar-51056.
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ABSTRACT In this article I address the questions posed to the 25th Anniversary of JMAR Panel on the management accounting topics we have established knowledge on, are currently working on, and where we might go in the future. In order to understand what we know, what we are currently learning about, and what we might learn in the future, I argue that we need to understand how knowledge in management accounting becomes legitimate. In the course of examining the two principal means of obtaining academic legitimacy I enumerate a number of barriers to the production of management accounting knowledge. These barriers include the relatively limited growth of management accounting research in the “top general interest” accounting journals, the lack of a globally acknowledged top niche journal in management accounting, and the perceptions of management accounting researchers about their craft as barriers to the production of such knowledge. Along the way I identify research topics that have waxed and waned over the 25 years since JMAR was first published. I conclude by suggesting a way forward that would require resolute leadership.
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K. Mittal, Satish, and Rajesh Pillania. "Business research in India." Journal of Management Development 33, no. 2 (February 4, 2014): 68–74. http://dx.doi.org/10.1108/jmd-12-2013-0156.
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Purpose – The purpose of this paper is to study the progress of research on business research in India and identify the key disciplines, journals, articles, authors, and institutions. Design/methodology/approach – Bibliometric analysis using data for articles published from the ISI Web of Knowledge databases consisting of the ISI Web of Science (1899-present) consisting of Science Citation Index Expanded (SCI-expanded), Social Sciences Citation Index (SSCI), and Arts & Humanities Citation Index (A&HCI); BIOSIS Previews (1969-present); CABI: CAAAB Abstracts (1910-present); MEDLINE (1950-present); Zoological Record (1864-present); and Journal Citation Reports (1999-2008). Findings – There is growing number of research literature on the theme and more so post 2002. Among the journals, the most prolific, measured by number of articles published are Management Decision, International Journal of Human Resource Management, Harvard Business Review, and Journal of International Marketing and the top ten percent of the journals are responsible for 36 percent of all publications. Similarly the top seven authors are responsible for about 15 percent of all publications and the top ten institutions account for 30 percent of all publications. This highlights that few journals, authors, and institutions are dominating the research arena of business research in India. Research limitations/implications – Despite its high degree of objectivity, bibliometric analysis has a subjective dimension (Van Raan, 2003) since the researcher had to make choices on the search terms, the time period used, etc., and while the data set is comprehensive, is it not exhaustive as many new journals are not part of SSCI (Pillania and Fetscherin, 2009; Pillania, 2011). Practical implications – The study undertakes a multi-disciplinary review of literature on business research in India. It identifies the key disciplines, journals, articles, authors, and institutions on business research in India. It is a ready reference for practitioners and future researchers on the subject. Originality/value – This study has made an attempt to study and document the literature on business research in India.
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Moffitt, Kevin C., Vernon J. Richardson, Neal M. Snow, Martin M. Weisner, and David A. Wood. "Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty." Journal of Information Systems 30, no. 3 (June 1, 2016): 157–71. http://dx.doi.org/10.2308/isys-51495.
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ABSTRACT This paper complements a panel session pertaining to past and future AIS research that was held during the 2015 American Accounting Association Annual Meeting. There are two main parts to this commentary. First, using text mining techniques on AIS article abstracts for the period 1986–2014, we identify the top research themes across three leading AIS journals (Journal of Information Systems, International Journal of Accounting Information Systems, and Journal of Emerging Technologies in Accounting). We chart the usage of these themes over time and discuss their shifting popularity. Second, we speculate on the future of AIS research and identify a series of broad research streams that may garner greater importance over the next 30 years. A host of broad research questions accompany the discussion of emerging and anticipated research streams in order to motivate and guide future research.
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Svensson, Göran, and Greg Wood. "The Pareto plus syndrome in top marketing journals: research and journal criteria." European Business Review 18, no. 6 (November 2006): 457–67. http://dx.doi.org/10.1108/09555340610711085.
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Chaudary, Samra, and Saad Shahid. "Developments in Studies on Cross-Border Mergers and Acquisitions, 1996–2011." Lahore Journal of Business 2, no. 1 (September 1, 2013): 35–64. http://dx.doi.org/10.35536/ljb.2013.v2.i1.a2.
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This paper analyzes the methodological and publication trends in the literature on cross-border mergers and acquisitions over three five-year periods, 1996–2001, 2001–06, and 2006–11. Based on a selection of 23 journals and a sample of 170 articles, we use advanced cross-tabulations to study the publication and methodological trends that have emerged in North America, Europe, and other regions. Our main findings are as follows. A+-rated journals tend to accept the use of regression as a key technique. Top-tier journals accept papers primarily in finance and accounting and international business. Researchers’ interest in international business has increased at a rising rate, and increased at a falling rate in finance and accounting. The publication of conceptual quantitative articles has increased significantly by 45 percent over the 15-year period. About 98 percent of the total sample uses modeling as a methodology and is accepted by A+- and A-rated journals. Cross-sectional studies are more popular than longitudinal studies. The financial institutions industry has been studied the most in all parts of the world and at an increasing rate over the period under review. Researchers’ interest in manufacturing industries has, however, declined over the 15 years in all regions.
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Kolk, Ans, and Miguel Rivera-Santos. "The State of Research on Africa in Business and Management: Insights From a Systematic Review of Key International Journals." Business & Society 57, no. 3 (February 8, 2016): 415–36. http://dx.doi.org/10.1177/0007650316629129.
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Aiming at a better understanding of the extent to which Africa-focused research has helped develop context-bound, context-specific, and context-free knowledge, the authors present the findings from a literature review of journal articles with an African context. A systematic search resulted in 271 articles with African data and 139 Africa-focused articles published in 63 top business journals and related (sub)disciplines from 2010 onwards. The sample included all journals belonging to the University of Texas (UT) Dallas and Financial Times research rankings, as well as the main international business, and business and society outlets. An in-depth analysis of the 139 Africa-focused articles shows an important imbalance in terms of publication patterns, topics covered, theoretical groundings, types of contributions, approaches to the African contexts, and empirics. Building on this exhaustive literature review, the authors provide specific suggestions regarding potential data sources and empirical strategies in African contexts, propose avenues for future research, and introduce four recent studies included in the special issue.
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Baldarelli, Maria Gabriella, Mara Del Baldo, and Stefania Vignini. "Pink accounting in Italy: cultural perspectives over discrimination and/or lack of interest." Meditari Accountancy Research 24, no. 2 (June 6, 2016): 269–92. http://dx.doi.org/10.1108/medar-10-2015-0065.
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Purpose The issue of gender inequality in the Italian universities and academic context does not seem to be particularly debated and is really rare. Starting from this “lack of interest”, the paper aims to inquire into the “state-of-the-art” of existing inequality in the scientific and academic path of Italian female scholars and academia, answering the following research question: Is discrimination between women and men linked to the number of scientific contributions in periodicals and their presence within academic boards of scientific accounting associations and journals in Italy? Design/methodology/approach The methodology is primarily developed through a deductive analysis of the literature strands concerning gender accounting, accounting in academia and the role of women in universities and academia. Second, within the inductive perspective, the authors have chosen to inquire into the scientific publications of women on the oldest Italian journal in the accounting field – the Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA). Subsequently, the position and career of women were analysed in academia investigating their presence and role within the boards of a sample of Italian journals and the main Italian accounting scientific associations Findings Accordingly, this paper concentrates on gender inequalities in university and academia in Italy and on eventual obstacles that get in the way of the existence of scientific contributions in journals and of career progress of those women who carry on scholarly work in accounting. Research limitations/implications The analysis confirms the need to open more space for women at the summits of political, economic and cultural institutions, including accounting academia and scientific journals. The paper has some limitations concerning the consideration of only Italian journals and academic associations. Then, we will develop the analysis in comparative terms, as attention will be addressed on the participation in scientific committees and boards of some of the major international scientific associations of accounting. Moreover, we will consider the narrative approach describing the stories of Italian women and accounting scholars to carefully investigate the reasons for this persistent discrimination. Originality/value The innovative contribution of the paper is due to the fact that the authors are unaware of previous studies aimed at investigating if female accounting scholars are under-represented compared to their male colleagues within the top positions of the most prestigious Italian accounting associations and scientific journals. Previous research also did not investigate the existence of correlation between Italian women’s scientific productivity, their under-representation within academia and scientific career.
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FERNANDES, GUSTAVO ANDREY ALMEIDA LOPES, and LEONARDO DE OLIVEIRA MANCHINI. "How QUALIS CAPES influences Brazilian academic production? A stimulus or a barrier for advancement?" Brazilian Journal of Political Economy 39, no. 2 (June 2019): 285–305. http://dx.doi.org/10.1590/0101-31572019-3006.
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ABSTRACT This study delves into the consequences of QUALIS CAPES. To do that, data on the editorial boards of the journals classified as A1 and A2 in the areas of Business, Accounting and Tourism; and Economics are collected. Findings show that the US and the UK dominate the academic production. Brazil and other emerging countries are not relevant. Issues of the five top journals of each area were analyzed, showing that QUALIS may bias research in the country to issues not connected to Brazilian questions.
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Svensson, Göran, Thomas Helgesson, Terje Slåtten, and Bård Tronvoll. "Scientific identity of “top” research journals in the broader discipline of marketing." European Business Review 20, no. 5 (August 29, 2008): 384–400. http://dx.doi.org/10.1108/09555340810897925.
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Corbey, Michael. "Over de praktische relevantie van management accountingonderzoek door Nederlanders in internationale tijdschriften." Maandblad Voor Accountancy en Bedrijfseconomie 86, no. 10 (October 1, 2012): 381–87. http://dx.doi.org/10.5117/mab.86.11889.
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Er is de laatste jaren vaak gewaarschuwd voor het verschijnsel dat internationaal wetenschappelijk management accounting (top-)onderzoek zijn praktische relevantie verliest. Wegens onderzoeksvisitaties en carrièreperspectieven doen onderzoekers er namelijk goed aan om hun werk te publiceren in high ranking mainstream journals en juist deze tijdschriften publiceren, volgens critici, nauwelijks onderzoek dat relevant is voor de praktijk. De relevantie voor de praktijk van Nederlands internationaal wetenschappelijk management accounting-onderzoek wordt in dit artikel bepaald aan de hand van het type onderzoeksvraag en de mate waarin auteurs aandacht besteden aan de praktische implicaties van hun onderzoek. De verwachting is dat de Nederlandse (mainstream) toppublicaties, net als de buitenlandse, minder relevant zijn voor de praktijk. Hiervoor blijken inderdaad aanwijzingen te zijn. Niettemin maakt dit artikel ook duidelijk dat een, op het eerste oog minder praktijkrelevante onderzoeksvraag, toch kan uitmonden in specifieke praktische richtlijnen. Verder blijkt dat een beperkt aantal Nederlandse auteurs ontwerpgericht onderzoek verricht dat, hoewel praktisch vaak relevanter, inderdaad niet in de mainstream journals wordt gepubliceerd.
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Gupta, B. M., S. M. Dhawan, and Shankar Reddy Kolle. "Global Research Studies on Electronic Journals A Scientometric Study during 1990 2017." DESIDOC Journal of Library & Information Technology 39, no. 3 (May 8, 2019): 116–24. http://dx.doi.org/10.14429/djlit.39.3.14016.
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This paper presents a quantitative and qualitative description of global research in the field “electronic journals”. The study is based on global publications data (1747 publications) on the subject sourced from SCOPUS database covering the period 1990-2017. The study analyzes the data on a series of measures, like average annual growth, citations per paper, international collaborative papers, relative citation index, and activity index. Global research in the subject registered 18.46% growth, research impact of 5.28 citations per paper, and contributed barely 26 highly cited papers within a long span of 28 years. The USA has emerged as the world leader in electronic journals research accounting for 45.28% global publications share, followed by U.K. (12.18%), India (5.49%), etc. Top 20 organizations and authors in the subject contributed 16.58% and 11.15% global publications share respectively and 37.72% and 43.92% global citations share respectively during the period.
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Ragavendran, P. Sabari. "Management ingredients to embrace the new paradigm: green." European Business Review 27, no. 3 (May 11, 2015): 318–33. http://dx.doi.org/10.1108/ebr-11-2013-0137.
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Purpose – The purpose of this paper is to identify three critical ingredients that are necessary to support the upcoming Green Paradigm. Existing research indicates the uprising of Green Paradigm through emergence of Green products and services. Extant literature discusses critical questions such as “what” and “how” in silos. Each of the ingredients is anchored in literature, highlighting the past, showcasing the gap and proposing future direction. Design/methodology/approach – Fundamentally, a combination of literature review and qualitative technique is used to achieve the main objective of the paper. Findings – Gaps in the literature support and suggest the need to focus on three different perspectives: corporate, management research and management education, which needs to be looked from a long range to support Green Paradigm. This finding is substantiated through qualitative research. Research limitations/implications – The limitation of the research is, only a 10 year period is considered for key word search in journals. The journals are restricted to top journals as given by UT Dallas research rankings, 2011. It is quite possible that there are other journals that focus more heavily on green perspective. Originality/value – This paper introduces a holistic perspective that fits all major lenses of the society to foster Green Paradigm, in turn, environmental sustainability.
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Babbar, Sunil, Xenophon Koufteros, Ravi S. Behara, and Christina W. Y. Wong. "SCM research leadership: the ranked agents and their networks." Supply Chain Management: An International Journal 24, no. 6 (October 22, 2019): 821–54. http://dx.doi.org/10.1108/scm-11-2018-0386.
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Purpose This study aims to examine publications of supply chain management (SCM) researchers from across the world and maps the leadership role of authors and institutions based on how prolific they are in publishing and on network measures of centrality while accounting for the quality of the outlets that they publish in. It aims to inform stakeholders on who the leading SCM scholars are, their primary areas of SCM research, their publication profiles and the nature of their networks. It also identifies and informs on the leading SCM research institutions of the world and where leadership in specific areas of SCM research is emerging from. Design/methodology/approach Based on SCM papers appearing in a set of seven leading journals over the 15-year period of 2001-2015, publication scores and social network analysis measures of total degree centrality and Bonacich power centrality are used to identify the highest ranked agents in SCM research overall, as well as in some specific areas of SCM research. Social network analysis is also used to examine the nature and scope of the networks of the ranked agents and where leadership in SCM research is emerging from. Findings Authors and institutions from the USA and UK are found to dominate much of the rankings in SCM research both by publication score and social network analysis measures of centrality. In examining the networks of the very top authors and institutions of the world, their networks are found to be more inward-looking (country-centric) than outward-looking (globally dispersed). Further, researchers in Europe and Asia alike are found to exhibit significant continental inclinations in their network formations with researchers in Europe displaying greater propensity to collaborate with their European-based counterparts and researchers in Asia with their Asian-based counterparts. Also, from among the journals, Supply Chain Management: An International Journal is found to exhibit a far more expansive global reach than any of the other journals. Research limitations/implications The journal set used in this study, though representative of high-quality SCM research outlets, is not exhaustive of all potential outlets that publish SCM research. Further, the measure of quality that this study assigns to the various publications is based solely on a publication score that accounts for the quality of the journals, as rated by Association of Business Schools that the papers appear in and nothing else. Practical implications By informing the community of stakeholders of SCM research about the top-ranked SCM authors, institutions and countries of the world, the nature of their networks, as well as what the primary areas of SCM research of the leading authors in the world are, this research provides stakeholders, including managers, researchers and students, information that is helpful to them not only because of the insights it provides but also for the gauging of potential for embedding themselves in specific networks, engaging in collaborative research with the leading agents or pursuing educational opportunities with them. Originality/value This research is the first of its kind to identify and rank the top SCM authors and institutions from across the world using a representative set of seven leading SCM and primary OM journals based on publication scores and social network measures of centrality. The research is also the first of its kind to identify and rank the top authors and institutions within specific areas of SCM research and to identify future research opportunities relating to aspects of collaboration and networking in research endeavors.
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Narasimhan, Ram. "The fallacy of impact without relevance – reclaiming relevance and rigor." European Business Review 30, no. 2 (March 12, 2018): 157–68. http://dx.doi.org/10.1108/ebr-01-2017-0005.
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Purpose The purpose of this paper is to underscore the fundamental importance of relevance to an applied field such as supply chain management (SCM). It is argued that simultaneity of research rigor and relevance is necessary to assert claims of impact. Design/methodology/approach This paper acts as a reflective essay, inductive reasoning and prescriptive framework. Findings Impact needs to be evaluated based on both rigor and relevance, and not exclusively based on whether a paper is published in a “top-tier” journal. Without relevance, academic research in SCM will cease to be of practical importance. Research limitations/implications The primary limitation is that this is a conceptual paper relying on logical arguments. Practical implications The paper exhorts academics in SCM to recognize and insure practical relevance in their research. It develops strong arguments for why such a combined focus is needed and should be encouraged by journals. Originality/value Thought provoking paper intended to change how the field evaluates research for its impact. General strategies for increasing relevance in academic research are offered.
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Chien, Tsair-Wei, Hsien-Yi Wang, and Feng-Jie Lai. "Applying an Author-Weighted Scheme to Identify the Most Influential Countries in Research Achievements on Skin Cancer: Observational Study." JMIR Dermatology 2, no. 1 (December 20, 2019): e11015. http://dx.doi.org/10.2196/11015.
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Background Skin cancers are caused by the development of abnormal cells that can invade or spread to other parts of the body. The countries whose authors contribute the most amount of articles on skin cancer to academia is still unknown. Objective The objectives of this study are to apply an author-weighted scheme (AWS) to quantify the credits for coauthors on an article byline and allocate the author weights to the country-level credits in articles. Methods On July 20, 2019, we obtained 16,804 abstracts published since 1938, based on a keyword search of “skin cancer” in PubMed. The author names, countries/areas, and journals were recorded. International author collaborations on skin cancer were analyzed based on country-level credits in articles. We aimed to do the following: (1) present country distribution for the first authors and the most popular journals, (2) show choropleth maps to highlight the most influential countries, and (3) draw scatter plots based on the Kano model to characterize the features of country-level research achievements. We programmed Excel Visual Basic for Applications (Microsoft Corp) routines to extract data from PubMed. Google Maps was used to display graphical representations. Results Our results suggest that researchers in the United States have published most frequently, accounting for 30.37% (5103), while Germany accounts for 7.34% (1234), followed by Australia (997, 5.93%). The top three continents for the proportion of published articles are North America, Europe, and Asia, accounting for 32.29%, 31.71%, and 10.41%, respectively. Conclusions This study offers an objective picture of the representativeness and evolution of international research on the topic of skin cancer. The research approaches used here have the potential to be applied to other areas besides skin cancer.
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Gupta, Brij Mohan, and Surinder Mohan Dhawan. "Artificial Intelligence Research in India: A Scientometric Assessment of Publications Output during 2007-16." DESIDOC Journal of Library & Information Technology 38, no. 6 (November 2, 2018): 416. http://dx.doi.org/10.14429/djlit.38.6.12309.
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<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>The paper examines the world output in artificial intelligence research, a total of 1,52,655 publications, as seen from Scopus database, covering the period during 2007-16. The top 10 countries of the world in artificial </span><span>intelligence research accounted for 74.32 per cent global publication share. Individually their global share varied from 3.68 per cent to 19.46 per cent, with China accounting for 19.46 per cent global share, followed by the USA (17.96 </span><span>%), India (6.37 %), and the U.K. (6.33 %), etc. The paper also examines publications output by India in artificial </span><span>intelligence research. India cumulated a total of 9730 publications in 10 years during 2007-16, registered an annual </span><span>average growth rate of 27.45 per cent, averaged citation impact to 2.76 citations per paper, and contributed 10.34 </span><span>per cent share of its total country output as international collaborative publications during 2007-16. Computer science </span><span>accounted for the largest publication share (86.99 %), followed by engineering (30.69 %), mathematics (15.95 %), </span><span>biochemistry, genetics & molecular biology (4.66 %), and several other disciplines. The top 10 organizations and 10 authors together accounted for 19.31 per cent and 2.71 per cent national publications share respectively and 29.78 </span><span>per cent share and 6.85 per cent national citation share respectively during 2007-16. Top 10 journals accounted for 15.45 per cent share of the country output appearing in journal medium (1650 papers). India accounted for 24 </span><span>highly cited papers, averaging to 162.46 citations per paper. These 24 highly cited papers involved the participation </span><span>of 109 authors from 70 organizations, published in 15 journals. </span></p></div></div></div>
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Seaman, Alfred E., and John J. Williams. "Uncovering Governance And Mindfulness Patterns For Improved Performance: The Role Of Management Accounting Systems Change." Journal of Applied Business Research (JABR) 28, no. 2 (February 13, 2012): 193. http://dx.doi.org/10.19030/jabr.v28i2.6841.
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This study extends the model developed in Williams and Seamans [Williams, J. J. and Seaman, A. E. (2010). Corporate Governance and Mindfulness: The Impact of Management Accounting Systems Change, The Journal of Applied Business Research, Vol. 26, No. 5, pp. 1-17] exploratory paper examining the moderating effects of management accounting systems (MAS) change on the corporate governance/mindfulness relationship for a Canadian sample of 124 top-level accounting professionals. Canonical correlation analysis was applied to the linkage of multiple cognitive processes of mindfulness (Weick and Sutcliffe, 2001; 2007) and the governance dimensions of performance and conformance specified by the International Federation of Accountants (2009), underpinned by the moderating effects of five different components of MAS change, which yielded 13 significant relationships. The latter were subsequently analyzed for important gestalts (i.e., patterns) in the overall relationship, and assessed within the context of aligning professional accounting practices involving systems changes to the IFAC (2009) governance framework. These findings appear to have implications for improved governance structures in practice as well as offering a rich foundation for future research.
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Tjiptono, Fandy. "KEWIRAUSAHAAN, KINERJA KEUANGAN, DAN KELANGGENGAN BISNIS." Jurnal Manajemen Indonesia 15, no. 1 (April 3, 2017): 17. http://dx.doi.org/10.25124/jmi.v15i1.389.
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Predicting business longevity using financial performance is one of the interesting topics in accounting and financial management studies. Incorrect prediction of a distressed firm may cause losses to investors, management, creditors and bankers, and inaccurate prediction of a non-distressed company may result in the loss of opportunities. This paper aims to review previous studies using financial performance as the predictor of business longevity in a number of countries. The sources of data include published articles in top international journals. The results indicate that the most dominant approach was bankruptcy prediction models using single and multiple financial ratios. The current paper also identified three main problems in using financial performance as the predictor of business longevity: inconsistent definitions of 'business failure', inconsistent predictive power of financial ratios, and an emphasis on financial symptoms rather than on the more fundamental causes of failure. Managerial implications and research agenda were formulated at the end of this paper
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O'Leary, Dan. "On the relationship between citations and appearances on “top 25” download lists in the International Journal of Accounting Information Systems." International Journal of Accounting Information Systems 9, no. 1 (March 2008): 61–75. http://dx.doi.org/10.1016/j.accinf.2008.02.001.
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Procházka, David. "Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research." Scientific Annals of Economics and Business 64, no. 1 (March 1, 2017): 59–81. http://dx.doi.org/10.1515/saeb-2017-0005.
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Abstract The paper reviews recent literature on the specifics of adoption of International Financial Reporting Standards (IFRS) by the new EU members from the Central and Eastern Europe. Despite being members of the EU or OECD, the transition to a standard developed economy has not yet finished. The first part of the paper presents macroeconomic statistics and capital market data, which underline a unique economic structure of the region (relative unimportance of capital markets for raising capital, strong dependence on foreign direct investments) combined with the lacks in institutional environment. Under such conditions, the economic consequences of IFRS adoption can be unpredictable and adverse. The second part of the paper analyses the reflection of specifics of the IFRS adoption in the CEE region in research studies covered by the Thomson Reuters’ Web of Science database. The analysis reveals (a) cross-country disproportion in the research coverage of the area; (b) relatively low coverage of the IFRS research focusing on these transition countries in top journals.
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Albliwi, Saja Ahmed, Jiju Antony, and Sarina Abdul halim Lim. "A systematic review of Lean Six Sigma for the manufacturing industry." Business Process Management Journal 21, no. 3 (June 1, 2015): 665–91. http://dx.doi.org/10.1108/bpmj-03-2014-0019.
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Purpose – The purpose of this paper is to explore the most common themes within Lean Six Sigma (LSS) in the manufacturing sector, and to identify any gaps in those themes that may be preventing users from getting the most benefit from their LSS strategy. This paper also identifies the gaps in current literature and develops an agenda for future research into LSS themes. Design/methodology/approach – The following research is based on a review of 37 papers that were published on LSS in the top journals in the field and other specialist journals, from 2000 to 2013. Findings – Many issues have emerged in this paper and important themes have cited which are: benefits, motivation factors, limitations and impeding factors. The analysis of 19 case studies in the manufacturing sector has resulted in significant benefits cited in this paper. However, many gaps and limitations need to be explored in future research as there have been little written on LSS as a holistic strategy for business improvement. Practical implications – It is important for practitioners to be aware of LSS benefits, limitations and impeding factors before starting the LSS implementation process. Hence, this paper could provide valuable insights to practitioners. Originality/value – This paper is based on a comprehensive literature review which gives an opportunity to LSS researchers to understand some common themes within LSS in depth. In addition, highlighting many gaps in the current literature and developing an agenda for future research, will save time and effort for readers looking to research topics within LSS.
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Owolabi, Sunday A., and Michael O. Oladiran Ajala. "Auditing Concepts and Stakeholders’ Expectations." Indian-Pacific Journal of Accounting and Finance 4, no. 2 (April 1, 2020): 46–60. http://dx.doi.org/10.52962/ipjaf.2020.4.2.105.
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The mixed reactions occasioned by disappointing top-level financial reporting failures has not dampened the unsettling loss of confidence of key players and other financial statement users on the relevance of audit and financial statements in making the right investment decisions. There is a contemporary debate trying to resolve mixed feelings and misplaced perceptions of auditing concepts in filing widened expectation gaps of auditor’s expression of opinion. Contributing to the argument involves a detailed review of auditing concepts and broadening the understanding and educating the stakeholders on the essence of auditing. In this consideration, the study employed an exploratory research approach, reviewed related materials, journals, and periodicals in the field of auditing and financial accounting. The outcome of the review showed that Auditing concepts are specific and inclusive. Auditors are guided by these concepts and standards set out by the international standards on auditing. While these concepts are valid, there are divergences and misconceptions of what stakeholders expect from the audited financial statements. The study recommended that stakeholders require audit education and understand the essence of auditors’ reporting dilemma of regulated auditing guidelines or go beyond the auditing standards to please the stakeholders’ expectations.
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Punjani, Krunal K., V. V. Ravi Kumar, and Sanjeev Kadam. "Trends of puffery in advertising – a bibliometric analysis." Benchmarking: An International Journal 26, no. 8 (October 7, 2019): 2468–85. http://dx.doi.org/10.1108/bij-01-2019-0022.
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Purpose The purpose of this paper is to quantitatively assess the essential trends of existing research on “puffery in advertising” through bibliometric analysis. Design/methodology/approach This study uses citation data collected through Scopus and Google Scholar for the research area “puffery in advertising” to investigate the most productive journals, top countries of affiliation and prominent years with maximum citations. The study analyses the 87 articles related to “puffery in advertising,” published during 1840 to 2018. Moreover, this study also presents graphical analysis through network maps. Findings “Puffery in advertising” has remained an under-researched area. However, records of past ten years indicate marginal growth in the number of publications. USA dominates this research area with most numbers of articles published till date. Through clustering of subject areas, it is found that majority of articles have been published under the subject area of “Business, Management and Accounting.” Interestingly, the results of the network maps slightly differ from that of citation table. Practical implications This paper is useful for any reader or researcher who wants to understand the trends of “puffery in advertising” in terms of citation analysis, authors and affiliation countries, and prominent years with maximum citations, which would further enable them to discover emerging research areas, potential research collaborations and publications. Originality/value To the knowledge of the authors, this is the first ever bilbiometric study on “puffery in advertising” providing a bird’s-eye view of the essential trends.
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Pina, José Miguel. "Types of marketing: fad or a necessity?" European Business Review 31, no. 6 (October 14, 2019): 910–25. http://dx.doi.org/10.1108/ebr-07-2018-0135.
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Purpose This study aims to analyse the spread of terms describing “marketing types” (e.g. services marketing) in the marketing and non-marketing literature and to determine whether the research into specific terms represents a fashion trend. Design/methodology/approach A total of 113 marketing terms were identified by content-analysing all the articles indexed in the web of science. These data were used to estimate a panel model, which predicted the number of articles that refer to a specific marketing type over a 20 years’ period. Findings The model estimation indicates that the “age” of a marketing term has a significant effect on the number of articles published using that term, after controlling for previous research. This effect is not significant for top-tier journals. Research limitations/implications Future research might undertake more comprehensive analyses by including other scientific outlets (e.g. white papers) and databases. Practical implications The results offer new insights for researchers interested in bibliometrics and knowledge diffusion. It warns practitioners and academia about a bias in favour of novel terms. Originality/value The paper demonstrates a “fad effect” that may undermine research into traditional marketing fields. It helps to identify past and current research priorities.
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Fosso Wamba, Samuel, and Deepa Mishra. "Big data integration with business processes: a literature review." Business Process Management Journal 23, no. 3 (June 5, 2017): 477–92. http://dx.doi.org/10.1108/bpmj-02-2017-0047.
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Purpose The purpose of this paper is to improve the understanding of the integration of business process management (BPM), business process re-engineering (BPR) and business process innovation (BPI) with big data. It focusses on synthesizing research published in the period 2006-2016 to establish both what the authors know and do not know about this topic, identifying areas for future research. Design/methodology/approach The research is based on a review of 49 published papers on big data, BPM, BPR and BPI in the top journals in the field 2006-2016. Findings In this paper, the authors have identified the most influential works based on citations and PageRank methods. Through network analysis the authors identify four major clusters that provide potential opportunities for future investigation. Practical implications It is important for practitioners to be aware of the benefits of big data, BPM, BPR and BPI integration. This paper provides valuable insights for practitioners. Originality/value This paper is based on a comprehensive literature review, which gives big data researchers the opportunity to understand business processes in depth. In addition, highlighting many gaps in the current literature and developing an agenda for future research, will save time and effort for readers looking to research topics within big data and business processes.
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Kilubi, Irene. "Investigating current paradigms in supply chain risk management – a bibliometric study." Business Process Management Journal 22, no. 4 (July 4, 2016): 662–92. http://dx.doi.org/10.1108/bpmj-05-2015-0060.
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Purpose – The purpose of this paper is to analyse the intellectual structure and research fronts of discipline of supply chain risk management (SCRM), in order to identify the knowledge groups in the research area to date, as well as to reveal any relationships between these subfields and the central influential trends. Design/methodology/approach – By means of a bibliometric study, the 32 most co-cited articles on SCRM published in 16 top business-related academic journals are analysed using multivariate statistical techniques, i.e. multi-dimensional scaling, cluster analysis and correspondence factor analysis. Findings – The results demonstrate a clearly identifiable structure as a result of the performed co-citation analysis. The conducted cluster analysis and factor bring forward that the research field is arranged in five different areas of interest: explaining supply chain (SC) risk phenomena, concepts, frameworks and insights of SCRM; modelling risks for SCs; inventory risks affecting supply efficiency; SC and product design methods; and SC risk mitigating strategies. Originality/value – Overall, the intellectual structure of SCRM is first examined through a bibliometric approach using quantitative techniques – for improved understanding of its origins, and to identify the state of the science – and to offer suggestions for future studies that could cover current gaps. This study represents the potential to advance the SCRM literature landscape.
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Milagres, Rosileia, and Ana Burcharth. "Knowledge transfer in interorganizational partnerships: what do we know?" Business Process Management Journal 25, no. 1 (February 4, 2019): 27–68. http://dx.doi.org/10.1108/bpmj-06-2017-0175.
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Purpose The purpose of this paper is to review the literature on knowledge transfer in interorganizational partnerships. The aim is to assess the advances in this field by addressing the questions: What factors impact knowledge transfer in interorganizational partnerships? How do these factors interact with each other? Design/methodology/approach The study reports results of a literature review conducted in ten top journals between 2000 and 2017 in the fields of strategy and innovation studies. Findings The review identifies three overarching themes, which were organized according to 14 research questions. The first theme discusses knowledge in itself and elaborates on aspects of its attributes. The second theme presents the factors that influence interorganizational knowledge transfer at the macroeconomic, interorganizational, organizational and individual levels. The third theme focuses on the consequences, namely, effectiveness and organizational performance. Practical implications Partnership managers may improve and adjust contracts, structures, processes and routines, as well as build support mechanisms and incentives to guarantee effectiveness in knowledge transfer in partnerships. Originality/value The study proposes a novel theoretical framework that links antecedents, process and outcomes of knowledge transfer in interorganizational partnerships, while also identifying aspects that are either less well researched or contested and thereby suggesting directions for future research.
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Hamet, Joanne, and Sylvie Michel. "Rigor, relevance, and the knowledge “market”." European Business Review 30, no. 2 (March 12, 2018): 183–201. http://dx.doi.org/10.1108/ebr-01-2017-0025.
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Purpose The “relevance literature” often moans that the publications of top-ranked academic journals are hardly relevant to managers, while actionable research struggles to get published. The purpose of this paper is to propose a theoretical explanation of this phenomenon. Design/methodology/approach This paper addresses the relevance debate in management science through the theoretical frame of the theories of the firm. Findings This paper proposes that business organizations should tend to internalize specific applied research. Applied to management research, this could explain why the “market” for academic publications might be more relevant for generalizable and conceptual research than for applied, contextualized research. Research limitations/implications The paper is conceptual. However, it provides a new prospect to the rigor-relevance debate and to the ranking of researchers and business schools. Practical implications Business organizations should tend to internalize specific, applied research. Consequently, academic publications should concentrate on generalizable, “Mode 1” research. Social implications The conclusions could justify the evolution of the rating of universities and researchers towards a multi-dimensional rating, including measures of the socio-economic impact of the research, instead on focusing on academic publications only. Originality/value This paper offers a new point of view on the rigor-relevance debate. It supports the idea that applied and conceptual research are different forms of knowledge and should be “traded”, produced and rewarded differently.
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Mazurenko, Oleksiy, and Inna Tiutiunyk. "The International Tax Competitiveness: Bibliometric Analysis." Financial Markets, Institutions and Risks 5, no. 1 (2021): 126–38. http://dx.doi.org/10.21272/fmir.5(1).126-138.2021.
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This paper summarizes the arguments and counterarguments within the scientific discussion on the generalization of the main vectors of the tax competitiveness theory’s development. The main purpose of the article is to analyze and systematize the research of scientists on the formation of tax competitiveness of the country, to identify the relationship of tax competitiveness with other economic categories, to determine the most promising areas of research on this issue. The results of trend analysis of scientific publications on tax competitiveness, indexed by Scopus and Web of Science scientometric databases, show a gradual increase in the relevance of these issues. The average growth rate of the number of publications on tax competitiveness in the Scopus database exceeds 12%, and in the Web of Science database – 45%. The methodological tools of the bibliometric analysis are VOSViewer v.1.6.10 and Scopus and Web of Science database analysis tools. The object of analysis is 4,598 publications indexed in the Web of Science database and 4,898 publications indexed in the Scopus database. The issues of international tax competitiveness became most relevant in 2003-2005, which coincided with the period of aggravation of the global economic crisis, which was accompanied by a significant reduction in tax revenues to budgets. The article identifies the top 10 Journals, most of which are indexed simultaneously by two databases and are part of the first quarter, in which the issue of tax competitiveness was considered most often. The study empirically confirms and theoretically proves the intersectoral nature of the study of the problem of the country’s tax competitiveness. According to the Web of Science database, issues of tax competitiveness were most often considered within the subject areas of Economics (39% of publications); Business Finance (6%); Environmental Studies (6%); Political Science (5%); Law (4%); Urban Studies (3%); Business (3%); Management (3%); Environmental Sciences (2%); Public Administration (2%); Regional Urban Planning (2%); International Relations (2%); Operations Research Management Science 2%) and others (21%), while according to the Scopus database – Economics, Econometrics and Finance (published 28% of all papers); Social Sciences (21%); Business, Management and Accounting (13%); Engineering (7%); Environmental Science (7%); Medicine (5%); Energy (4%); Computer Science (2%); Arts and Humanities (2%); Decision Sciences (2%); Earth and Planetary Sciences (1%); Materials Science (1%); Agricultural and Biological Sciences (1%); Others (6%). The paper clusters international research networks on tax competitiveness by geographical area and identifies 5 clusters of cooperation of scientists in the preparation of publications indexed in the Web of Science database and 4 clusters – in the preparation of publications indexed in the Scopus database. According to the results of the analysis of metadata of publications devoted to the tax competitiveness, 14672 keywords, the frequency of use of which exceeds 5, were identified and grouped into 5 patterns. Most often, the concept of tax competitiveness is associated with the concepts of tax, economics, competition, costs, taxation.
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Pourmohammadi, A., S. J. Russell, R. Bradean, D. B. Ingham, and X. Wen. "A Study of the Airflow and Fibre Dynamics in the Transport Chamber of a Sifting Air-laying System: Part 2 — Fibre Dynamics." International Nonwovens Journal os-9, no. 3 (September 2000): 1558925000OS—90. http://dx.doi.org/10.1177/1558925000os-900306.
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In Part 1 of this paper (International Nonwovens Journal, Summer 2000), the airflow characteristics in the transport chamber of a sifting air-laying system of the Kroyer type [US patent 4,144,619] was reported. In Part 2, the fibre dynamics in the transport chamber of the machine are investigated. These are of major practical importance because they influence the process of web formation. High-speed photography was used to observe fibres in flight and their deposition onto the conveyor belt during web formation using fixed machine conditions. It was established that fibres move intensively in three dimensions at the top of the chamber and as they travel towards the landing area their motion becomes more uniform. Fibre landing behaviour was studied by analysing photographic images. Using standard machine settings, it was established that about 38% of fibres landed end-on before falling down flat onto the conveyor belt (Hit-Fall configuration) and about 30% of fibres landed flat (along their full length) but bounced before coming to rest on the conveyor belt (Hit and Bounce configuration). Fibres were deformed when passing through the top grid, causing permanent deformation that was evident in the fibres landing on the conveyor belt.
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Sunder M., Vijaya, Ganesh L.S., and Rahul R. Marathe. "Dynamic capabilities." European Business Review 31, no. 1 (January 14, 2019): 25–63. http://dx.doi.org/10.1108/ebr-03-2018-0060.
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PurposeThe growth, diversity and applications of research into dynamic capabilities (DCs) have resulted in the whole literature on DCs becoming a complex and disconnected body of knowledge. This has led to criticisms of the subject of DCs as being vague, tautological and without practical value. Hence, the purpose of this paper is to synthesize the diverse scholarly literature about DCs and develop a more integrated understanding to minimize the reported apparent vagueness.Design/methodology/approachIn this paper, the authors review various relevant themes on DCs using a selection of 133 articles published in 22 recognized, top-tier management journals during the period between 1990 and 2016, with an aim to build a structured and integrated theory. For this, morphological analysis (MA), a systems-thinking technique, is applied.FindingsMA is applied to develop a multi-dimensional conceptual framework comprising five dimensions and 26 variants that enable a structured representation of the conceptual foundations of DCs. Further, the authors identify 81 individual DCs noted by various scholars; elucidate assumptions and antecedents relevant to the DCs approach; structure the key characteristics; and expound the input factors, impacting factors, desired outcomes and assessment yardsticks.Research limitations/implicationsThis would be a useful resource for researchers working in the area of DCs to explore opportunities for future research.Practical implicationsThe MA framework helps managers to look at DCs more holistically, and hence would help them in developing, managing and retaining DCs in organizations.Originality/valueThis study is the original work contributed by the authors and has no specific organizational reference. This research implies new directions to look beyond individual DCs in firms toward a more integrated theory building.
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Dhamija, Pavitra, and Surajit Bag. "Role of artificial intelligence in operations environment: a review and bibliometric analysis." TQM Journal 32, no. 4 (March 6, 2020): 869–96. http://dx.doi.org/10.1108/tqm-10-2019-0243.
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Purpose“Technological intelligence” is the capacity to appreciate and adapt technological advancements, and “artificial intelligence” is the key to achieve persuasive operational transformations in majority of contemporary organizational set-ups. Implicitly, artificial intelligence (the philosophies of machines to think, behave and perform either same or similar to humans) has knocked the doors of business organizations as an imperative activity. Artificial intelligence, as a discipline, initiated by scientist John McCarthy and formally publicized at Dartmouth Conference in 1956, now occupies a central stage for many organizations. Implementation of artificial intelligence provides competitive edge to an organization with a definite augmentation in its social and corporate status. Mere application of a concept will not furnish real output until and unless its performance is reviewed systematically. Technological changes are dynamic and advancing at a rapid rate. Subsequently, it becomes highly crucial to understand that where have the people reached with respect to artificial intelligence research. The present article aims to review significant work by eminent researchers towards artificial intelligence in the form of top contributing universities, authors, keywords, funding sources, journals and citation statistics.Design/methodology/approachAs rightly remarked by past researchers that reviewing is learning from experience, research team has reviewed (by applying systematic literature review through bibliometric analysis) the concept of artificial intelligence in this article. A sum of 1,854 articles extracted from Scopus database for the year 2018–2019 (31st of May) with selected keywords (artificial intelligence, genetic algorithms, agent-based systems, expert systems, big data analytics and operations management) along with certain filters (subject–business, management and accounting; language-English; document–article, article in press, review articles and source-journals).FindingsResults obtained from cluster analysis focus on predominant themes for present as well as future researchers in the area of artificial intelligence. Emerged clusters include Cluster 1: Artificial Intelligence and Optimization; Cluster 2: Industrial Engineering/Research and Automation; Cluster 3: Operational Performance and Machine Learning; Cluster 4: Sustainable Supply Chains and Sustainable Development; Cluster 5: Technology Adoption and Green Supply Chain Management and Cluster 6: Internet of Things and Reverse Logistics.Originality/valueThe result of review of selected studies is in itself a unique contribution and a food for thought for operations managers and policy makers.
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Puplampu, Bill Buenar. "Building the research culture in an African business school." European Business Review 27, no. 3 (May 11, 2015): 253–80. http://dx.doi.org/10.1108/ebr-03-2014-0024.
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Purpose – This paper aims to report the efforts to reverse a dire research output trend at a Ghanaian Business School, following a similar effort at a business school in New Zealand in the 1990s. African universities are often challenged by resource constraints, ageing faculty and low compensation regimes. The consequences of these challenges are particularly felt in the area of the research output of faculty members in the business and management area. The problem of low research output has been written about by management scholars who lament the weak showing of African management faculty in reputable journals and top-notch conference presentations. Design/methodology/approach – This is a qualitative and phenomenological study of an applied intervention. Using a combination of open-ended questionnaires as well as open forums attended by faculty members of the business school, views, perceptions and opinions on factors mitigating research and issues on research culture were collected and analysed. Descriptive analyses were used to collate the dominant views and frequency of mention of such views. Findings – Using the descriptive accounts of faculty of the Business School, the research finds that a research-oriented culture expressed through factors such as leadership, institutional support, articulation or otherwise of relevant values have significant impacts on research output. Research limitations/implications – Based on the impacts reported here, this paper advances an intervention model to assist efforts towards improving the research culture and scholarly outputs in business schools in Africa. The paper also proposes a conceptual and research framework for examining and influencing the organisational and research culture of universities in Africa. Originality/value – This paper is perhaps the only attempt to examine research culture in an African business school. It suggests that the research culture in a business school or faculty can be developed, reinvented or influenced and that research in African universities will not “just happen”, it has to be carefully planned for, nurtured and built into the fabric of university culture. This has significant implications for the growing effort to bring African scholarship in the management areas up to the point where it can more directly impact management thinking.
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Pourmohammadi, A., S. J. Russell, R. Brandean, D. B. Ingham, and X. Wen. "A Study of the Airflow and Fiber Dynamics in the Transport Chamber of a Sifting Air-laying System: Part 1." International Nonwovens Journal os-9, no. 2 (June 2000): 1558925000OS—90. http://dx.doi.org/10.1177/1558925000os-900217.
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The structural architecture of air-laid webs produced from short fibres is largely dependent on the manner in which fibres are assembled together during the web formation process. An improved understanding of the behaviour of fibres during air-laying is essential to provide a basis for more effective engineering of the structure and properties of resulting fabrics. This two part paper presents the results of a preliminary experimental study of the airflow and the fibre dynamics in a sifting air-laying process using LDV and high-speed photographic techniques. In Part 1 of the paper the airflow characteristics are investigated using Laser Doppler Velocimetry. In a commercially representative sifting air-laying machine it was established that the air velocity varies along the length and the height of the transport chamber. The variation is markedly increased by the rotation of the blades in the dispersing zone. Generally, the air velocity was found to increase from the top to the bottom of the transport chamber. With the rotating blades in operation the trend in the airflow velocity was characterised by a ‘V’ shaped profile along the length of the chamber and was independent of the height of the chamber. (Part 2 of this paper will appear in the Fall, 2000 issue of the International Nonwovens Journal.)
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Barrick, John A., Nathan W. Mecham, Scott L. Summers, and David A. Wood. "Ranking Accounting Journals by Topical Area and Methodology." Journal of Information Systems 33, no. 2 (December 1, 2017): 1–22. http://dx.doi.org/10.2308/isys-51981.
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ABSTRACT This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial, tax, and other) and methodology (analytical, archival, experimental, and other). We find that only for the financial topical area and archival methodology does the traditional top-3 characterization of the best journals accurately describe what journals publish the most-cited work. For all other topic areas and methodologies, the top-3 characterization does not describe what journals publish the most-cited work. For only analytical research does the traditional top-6 journal characterization accurately describe what journals publish the most-cited work. In AIS, the traditional top-3/-6 journals are even less representative, as only one traditional top-3 journal is listed among the six journals publishing the most-cited AIS work, and only three of the traditional top-6 journals are in this list. In addition to creating journal rankings using citations, we create rankings using a unique measure of the attention given by stakeholders outside of the academy. With this measure we find similar results; the traditional top journals are not publishing the articles that receive the most attention in some topical areas. The results call into question whether individuals and institutions should rely solely on the traditional top-3/-6 journal lists for evaluating research productivity and impact. JEL Classifications: M4; M40; M41; M42; M49. Data Availability: Requests for data may be made to the authors.
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Kaplan, Robert S. "Reverse the Curse of the Top-5." Accounting Horizons 33, no. 2 (June 1, 2019): 17–24. http://dx.doi.org/10.2308/acch-10663.
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SYNOPSIS Faculty have increased the number of articles submitted to journals ranked in the top-5 of their discipline. This is their rational response to the overweighting of publications in top-5 journals by university promotions and tenure committees. Using journal impact factors, however, to infer the quality of a faculty member's publications incurs a high incidence of both Type 1 errors, when we conclude incorrectly that a paper published in a top-5 journal is a high-impact paper, and Type 2 errors, when we conclude that papers (and books) not published in these journals have low impact. A third type of error occurs when scholars underinvest in research about practice innovations because such research is viewed as unpublishable in top-5 journals. The paper suggests reforms to overcome the dysfunctional fixation on publication in top-5 journals.
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Summers, Scott L., and David A. Wood. "An Evaluation of the General versus Specialist Nature of Top Accounting Journals." Accounting Horizons 31, no. 2 (February 1, 2017): 105–24. http://dx.doi.org/10.2308/acch-51712.
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SYNOPSIS Academic research has a role in advancing and enlightening society in broad areas of study. Many forces interact to influence the directions, topics, and methodologies used in research. In this paper, we explore and discuss the relationships between the top general-interest and specialist accounting journals. We test whether top journals (e.g., “Top 3” or “Top 6”), relative to a set of high-quality, but specialist, journals, (1) are perceived to be general in what they will consider publishing, (2) have historically published diverse sets of articles, (3) have editorial board members with diverse sets of interests and skills, and (4) publish the most highly cited articles by topic area and methodology. The results suggest that some of the top journals are not as general as their mission statements suggest and that they do not publish the most highly cited articles in some topic areas and methodologies. These results may help institutions consider whether “counting” only the top journals is an appropriate measure for judging faculty scholarship. The results suggest that counting articles in the traditional top journals alone will be problematic if institutions want to promote research in a broad range of accounting topics and issues in the profession. Data Availability: Please contact the authors.
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Dutta Roy, Vineeta. "For the sustainability of the forests, the tigers and the tribals: Royal Bank of Scotland in the Kanha-Pench corridor, India." CASE Journal 17, no. 3 (July 3, 2021): 374–405. http://dx.doi.org/10.1108/tcj-10-2019-0093.
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Theoretical basis Poverty, business strategy and sustainable development. International development planning and poverty alleviation strategies have moved beyond centralised, top-down approaches and now emphasise decentralised, community-based approaches that incorporate actors from the community, government, non-governmental agencies and business. Collective action by Bottom of the Pyramid residents gives them greater control in self-managing environmental commons and addressing the problems of environmental degradation. Co-creation and engaging in deep dialogue with stakeholders offer significant potential for launching new businesses and generating mutual value. The case study rests on the tenets of corporate social responsibility. It serves as an example of corporate best practices towards ensuring environmental sustainability and community engagement for providing livelihood support and well-being. It illustrates the tool kit for building community-based adaptive capacities against climate change. Research methodology The field-based case study was prepared from inputs received from detailed interviews of company functionaries. Company documents were shared by the company and used with their permission. Secondary data was accessed from newspapers, journal articles available online and information from the company website. Case overview/synopsis The case study is about the coming together of several vital agencies working in forest and wildlife conservation, climate change adaptation planning for ecosystems and communities, social upliftment and corporate social responsibility in the Kanha Pench landscape of Madhya Pradesh in Central India. The case traces several challenges. First, the landscape is degrading rapidly; it requires urgent intervention to revive it. Second, the human inhabitants are strained with debilitating poverty. Third, the long-term sustainability of the species of tigers living in the protected tiger reserves of Kanha and Pench needs attention as human-animal conflicts rise. Complexity academic level The case would help undergraduate and postgraduate students studying sustainability and corporate social responsibility.
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Popoola, Oluwatoyin Muse Johnson. "Preface to the Second Issue of Indian Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 1, no. 2 (April 1, 2017): 1–3. http://dx.doi.org/10.52962/ipjaf.2017.1.2.10.
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I welcome you to the Vol. 1 Issue 2 of Indian-Pacific Journal of Accounting and Finance. You will recall in Issue 1, I made known our commitment to publish high-quality, impactful papers and to bring scholars who share our vision and mission into the Editorial Advisory Board. Dr Ishaya John Dabari (Modibbo Adamawa University of Technology, Adamawa, Nigeria) has consented to join the Editorial Advisory Board. I am pleased to welcome him on board.
In Issue 2, all the presentations are international research with emphasis on corporate governance and risk management, internal auditing, accounting information system, education, telecommunications, and banking sectors.
In the first paper captioned “Effect of Risk Management Committee on Monitoring Mechanismsâ€, Dr Rachael Oluyemisi Arowolo (Chrisland University), Prof Dr Ayoib B. Che-Ahmad (Universiti Utara Malaysia), and Asst. Prof. Dr Oluwatoyin Muse Johnson Popoola (Universiti Utara Malaysia) examines the influence of risk management committee (RMC) on monitoring mechanisms (MM) in Sub-Saharan Africa. The paper provides empirical supports for RMC association with monitoring mechanisms to reduce agency problems, using the secondary data (2010-2012) of Nigerian non-financial listed companies. The article recommends to the board of Nigerian companies to explore the usefulness of RMC in monitoring the management and controlling shareholders to lessen agency problems and protect the interests of the minority shareholders.
In the second paper entitled “Aligning Corporate Governance with Enterprise Risk Management Adoption in the Nigerian Deposit Money Banksâ€, Dr Ishaya John Dabari (Modibbo Adama University of Technology), Sini Fave Kwaji (Modibbo Adama University of Technology), and Ghazali Zulkurnai (Universiti Utara Malaysia) align corporate governance (CG) with Enterprise Risk Management (ERM) adoption in the Nigerian Deposit Money banks (DMBs). Their study used cross-sectional research design, survey method and questionnaire technique to collect data in 21 Nigerian DMBs. Out of 722 questionnaires distributed, 435 were found usable for further analysis through Structural Equation Modeling in Stata. The paper empirically reveals the significant positive relationship between CG and ERM adoption regarding internal audit effectiveness, human resource competency and top management commitment. The study provides insightful results for the banking industry, regulators, practitioners, academia and other stakeholders, perhaps to render assistance in the areas of policy formulation, implementation and evaluation.
In the third paper titled “Independence and Management Support: The advocate for Internal Auditors’ Task Performance in Tertiary Institutionsâ€, Oyewumi Hassan Kehinde (Universiti Utara Malaysia), Prof Dr Ayoib B. Che-Ahmad (Universiti Utara Malaysia), and Asst. Prof. Dr Oluwatoyin Muse Johnson Popoola (Universiti Utara Malaysia) examine the influence of independence (IND) and management support (MS) on the task performance (TP) of internal auditors in the South-West tertiary institutions in Nigeria. The study formulates and tests two hypotheses on the relationship between IND and TP in one hand, and MS and TP on the other hand. This study employs a quantitative approach, cross-sectional design, and survey questionnaire in obtaining data from 350 internal auditors from the internal audit departments/units of the universities, polytechnics, and colleges of education. The results of the PLS-SEM algorithm and bootstrapping reveal positive significant relationships between IND and TP, and the MS and TP, and hence, support the two hypotheses. The paper has a policy implication on the government/private proprietors who are owners of tertiary institutions; management and Council who control the institutions, internal auditors who are operators of internal auditing; regulatory authorities who perform oversight function on the institutions, and professional accounting and auditing bodies. The article adds to the body of knowledge and extends internal audit research to tertiary institutions.
In the fourth paper entitled “Examining Information Disclosure on Regulatory Compliance of Telecommunication Companies in Nigeriaâ€, Sini Fave Kwaji (Modibbo Adama University of Technology), Dr Ishaya John Dabari (Modibbo Adama University of Technology) examine the impact of information disclosure on regulatory compliance of telecommunication companies in Nigeria. The study adopted ex-post facto research design, which relies on secondary data collected from the financial statements of three (3) telecommunication companies out of the eight (8) telecommunication companies for the period of 2004 to 2015 and analysed through the multiple regression statistics. The results reveal that computed compliance index of telecommunication companies was above average (av. 75.6%) with the requirements of regulatory agencies. Also, the findings indicate that mandatory information disclosure (MID) recorded a significant impact at 10% (weak compliance), while voluntary information disclosure (VID) showed an effect at 5% (partial compliance). The article makes a clarion call for the enforcement of full compliance by all the telecommunication companies operating in Nigeria and therefore, recommends to the National Communication Commission (NCC) to monitor the compliance with the requirements of information disclosure and pursue its objective to achieve best corporate governance practices in Nigerian telecommunication companies.
In the fifth paper titled “Examining CAATTs implementation by internal auditors in the public sector.†Dr Aidi Ahmi (Universiti Utara Malaysia), Associate Prof Dr Siti Zabedah Saidin (Universiti Utara Malaysia), and Dr Akilah Abdullah (Universiti Utara Malaysia) investigate the implementation of CAATTs by internal auditors in the Malaysian public sector. Their research reports the results from 12 interviews conducted with internal audit departments in both federal and state levels. The study revealed the implementation of CAATTs by internal auditors in public sector is still low because of lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and preference to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial and strategic. For CAATTs to be a success, the head of internal audit must possess the awareness about the importance of CAATTs as well as enforcement of its implementation.
As you read through this Vol. 1 Issue 2 of IPJAF, I would like to recap that the success of the journal depends on your active participation and those of your colleagues and friends through submission of high-quality articles for review and publication.
I reiterate to our prospective authors to enjoy the benefits IPJAF provides about mentoring nature of the unique review process, which offers high quality, and helpful reviews tailored to assist authors in improving their manuscripts.
I acknowledge your support as we endeavour to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.
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Oler, Derek K., Mitchell J. Oler, Christopher J. Skousen, and Jayson Talakai. "Has Concentration in the Top Accounting Journals Changed Over Time?" Accounting Horizons 30, no. 1 (September 1, 2015): 63–78. http://dx.doi.org/10.2308/acch-51271.
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SYNOPSIS Prior work has found high levels of concentration in top academic accounting journals relative to finance, management, and marketing. Moreover, concentration has been increasing in accounting while concentration in other disciplines has been decreasing or remaining about the same. We investigate whether recent efforts by the American Accounting Association, among others, have altered these trends. We examine concentration trends in top accounting journals from 1990 to 2014 and compare these trends with those in other major business school disciplines. Ratios of publications to faculty are lowest for accounting across all years, suggesting that accounting has relatively fewer “slots” available for top journal publications than other disciplines. In addition, our results suggest that concentration has decreased in accounting journals in recent years but that concentration has also decreased in other business disciplines. Thus, accounting has retained its position as a discipline where publications in top journals seem more difficult to attain relative to other business disciplines.
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Doney, Lloyd D. "AIS Articles In Top-Ranked Accounting Journals, 1993-1997." Review of Business Information Systems (RBIS) 2, no. 4 (October 1, 1998): 17–24. http://dx.doi.org/10.19030/rbis.v2i4.5474.
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Bernardi, Richard A., and Kimberly Z. Collins. "Ranking Accounting Scholars Publishing AIS and Technology Research in Accounting Education." AIS Educator Journal 13, no. 1 (January 1, 2018): 1–28. http://dx.doi.org/10.3194/1935-8156-13.1.1.
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Abstract This research provides rankings of AIS/Technology authors in accounting-education research. The sample includes the publications in 14 accounting-education journals and two American Accounting Association AIS/Technology section journals that have a separate ‘Education’ area. We provide a breakdown of the outlets used by AIS/Technology authors and rank the top authors in AIS/Technology research by PhD/DBA-year group. Finally, data are provided that allow authors not listed in the rankings regardless of their degree to benchmark their research productivity and a list of the top-25 institutions whose faculty have published the most AIS/Technology research in accounting education. Colleagues can use the data as a benchmark in the merit, promotion and/or tenure processes.
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Boyle, Douglas M., James F. Boyle, and Dana R. Hermanson. "The Intersection of Academia and Practice: Publishing in Leading U.S. Accounting Organizations' Journals." Issues in Accounting Education 35, no. 2 (December 18, 2019): 1–17. http://dx.doi.org/10.2308/issues-19-094.
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ABSTRACT For the period 2013–2017, we examine top contributors to five practitioner journals published by leading U.S. accounting practitioner or professional organizations, based on an analysis of the authorship of over 1,000 main articles. Further, we survey leading contributors. Our authorship analysis reveals that the leading academic institutions and academic authors in practitioner journals are more likely to be top 100 in accounting education research, rather than in traditional academic accounting research. Further, most of the academic authors are tenured faculty members, and many have extensive practice experience. While some large accounting firms are leading contributors to practitioner journals, most of the top non-academic institutions are other accounting, consulting, and law firms. The survey findings highlight that authors' key motivations to publish in practitioner journals relate to potentially contributing to/influencing practice and gaining wide readership of their work, but the formal rewards to authors often are limited.
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Annisette, Marcia, Christine Cooper, and Yves Gendron. "Editorial: The question of research diversity in “top” accounting journals." Critical Perspectives on Accounting 51 (March 2018): 1–3. http://dx.doi.org/10.1016/j.cpa.2017.12.002.
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Shapiro, Brian P. "Accounting Science's Contribution to the Corporate Governance and Executive Accountability Problem." Accounting and the Public Interest 6, no. 1 (January 1, 2006): 51–69. http://dx.doi.org/10.2308/api.2006.6.1.51.
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Effective corporate governance and related accountability mechanisms are presumed to mitigate conflicts of interest and provide reasonable assurance that each party observes certain behavioral norms. Among the academic disciplines, one might expect that accounting would be well equipped to examine and prescribe improvements in accountability among agents in capitalist settings. But this article documents that the “top four” accounting journals in North America (The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, and Contemporary Accounting Research; hereafter, “top” journals), which reputedly publish premier scientific articles and weigh most heavily in tenure and promotion decisions at U.S. universities, did not publish systematic critiques of ineffective corporate governance practices in the decade before Sarbanes-Oxley (2002). To explain this phenomenon, this article presents arguments and evidence that the top journals' editorial ideology of scientism, fact-value separation, methodological exclusivity, and active denigration of critical and historical reflection have obstructed rather than promoted timely awareness of corporate governance and executive accountability problems. The article then explores post-Sarbanes-Oxley opportunities for critical, institutional, and historical research on corporate accountability and governance, and identifies how they differ from as well as complement traditional positive accounting analyses. The concluding section considers the changes in institutional values that would be necessary for the top accounting journals to adopt a more methodologically inclusive and socially responsible research agenda.