Emerging Technologies Research in Accounting: JETA's First Decade

2015 ◽  
Vol 12 (1) ◽  
pp. 17-50 ◽  
Author(s):  
Brigitte W. Muehlmann ◽  
Victoria Chiu ◽  
Qi Liu
Keyword(s):  
Artificial Intelligence ◽  
Comparative Analysis ◽  
Citation Analysis ◽  
Web Of Science ◽  
Emerging Technologies ◽  
Research Articles ◽  
Research Methodologies ◽  
Main Research ◽  
Brigham Young University ◽  
Accounting Research

ABSTRACT The Journal of Emerging Technologies in Accounting (JETA), an American Accounting Association journal, reached its ten-year milestone in 2013. This study provides a comprehensive bibliometric and comparative analysis of the 66 main research articles and citations of the contributions, which were published from 2004 to 2013. The analysis of the characteristics of the articles comprises the research methodologies and accounting areas as used in the Brigham Young University Accounting Research Rankings, novel classifications based on an expansion of the Brown and Vasarhelyi (1994) accounting research taxonomy, and the AACSB A7 data terms, artificial intelligence, contributing authors, and institutions. The citation analysis reports and compares scholarly and patent results. Some major differences between the citations in Google Scholar, Web of Science, and Scopus came to light.

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

2004 ◽  
Vol 16 (1) ◽  
pp. 163-181 ◽  
Author(s):  
Yaw M. Mensah ◽  
Nen-Chen Richard Hwang ◽  
Donghui Wu
Keyword(s):  
Organizational Behavior ◽  
Citation Analysis ◽  
Operations Research ◽  
Web Of Science ◽  
Warning Signal ◽  
Preliminary Evidence ◽  
Future Research ◽  
Managerial Accounting ◽  
Accounting Research ◽  
The Web

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

scholarly journals Assessment of Heavy Metals in Agricultural Land: A Literature Review Based on Bibliometric Analysis

2021 ◽  
Vol 13 (8) ◽  
pp. 4559
Author(s):  
Pengnan Xiao ◽  
Yong Zhou ◽  
Xigui Li ◽  
Jie Xu ◽  
Chong Zhao
Keyword(s):  
Heavy Metals ◽  
Citation Analysis ◽  
Agricultural Land ◽  
Web Of Science ◽  
Negative Influence ◽  
Research Topics ◽  
Main Research ◽  
Agriculture Soil ◽  
Main Motive ◽  
The Subject

A great amount of negative influence on human existence and environmental protection has been brought on by heavy metal pollution in agriculture soil. Thus, major awareness has been diverted to the evaluation of heavy metals (EHM) in agricultural land, which is used to improve the environment and ensure people’s health. Based on 3759 publications collected from the Web of Science Core CollectionTM (WoS), this paper’s aim is to illustrate a comprehensive bibliometric run-through and visualization of the subject of EHM. Contingent on influential authors, top institutions, keywords are discussed in detail. Afterwards, the ruling publications and focal assemblage of EHM and leading publications are analyzed to discover the main research topics, according to citation analysis and reference co-citation analysis. The main motive of the paper is to assist research workers interested in the area of EHM determine the ongoing potential research opportunities and hotspots.

Questions to the Article of research output and international cooperation among countries during the COVID-19 pandemic (Preprint)

2020 ◽  
Author(s):  
Shu-Chun Kuo ◽  
Tsair-Wei Chien ◽  
Willy Chou
Keyword(s):  
Citation Analysis ◽  
International Cooperation ◽  
Web Of Science ◽  
Research Output ◽  
Visual Representations ◽  
Scientometric Analysis ◽  
Medical Subject Headings ◽  
Pubmed Central ◽  
The Us ◽  
Circle Diagram

UNSTRUCTURED We read with great interest the study by Grammes et al. on research output and international cooperation among countries during the COVID-19 pandemic. The paper is a quantitative study using scientometric analysis instead of a qualitative research using citation analysis. A total of 7,185 publications were extracted from Web of Science Core Collection (WoS) with keywords of “covid19 OR covid-19 OR sarscov2 OR sars-cov-2” as of July 4, 2020. We replicated a citation analysis study to extract abstracts from Pubmed Central(PMC) with similar keywords mentioned above and obtained 35,421 articles relevant to COVID-10 matching their corresponding number of citation in PMC. one hundred top-cited atricles were selected and compared on diagrams. Social network analysis combined with citation numbers in articles was performed to analyze international cooperation among countries. The results were shown on a world map instead of the circle diagram in the previous study. A Sankey diagram was applied to highlight entities(e.g., countries, article types, medical subject headings, and journals) with the most citations. Authors from Chian dominated citations in these 100 top-cited articles rather than the US in publications addressed in the previous study. Both visual representations of the world map and Sankey diagram were provided to readers with a better understanding of the research output and international cooperation among countries during the COVID-19 pandemic

scholarly journals Towards Circular Economy—A Comparative Analysis of the Countries of the European Union

Resources ◽  
2021 ◽  
Vol 10 (5) ◽  
pp. 49
Author(s):  
Ewa Mazur-Wierzbicka
Keyword(s):  
European Union ◽  
Comparative Analysis ◽  
Circular Economy ◽  
Spatial Differentiation ◽  
The European Union ◽  
Main Research ◽  
Eu Countries ◽  
Population Member ◽  
Research Population

There are many studies which implement and assess existing measurement manners and document the progress of entities towards the circular economy (CE) at various levels, or present or propose new possibilities of measurement. The majority of them refer to the micro level. The aim of this paper is to conduct a multidimensional comparative analysis of the implementation of circular economy by EU countries. After an in-depth critical analysis of the literature, CE indicators which were proposed by the European Commission were adopted as a basis. Owing to the research population-Member States of the European Union (EU-28), focusing on the said indicators was declared reasonable in all aspects. The classification of EU countries according to the level of their advancement in the concept of CE was adopted as a main research task. In order to do so, a relevant index of development of circular economy was created (IDCE). This will allow us, inter alia, to trace changes in the spatial differentiation of advancement of the EU countries in implementing CE over the years, to identify CE implementation leaders as well as countries particularly delayed in this regard. The comparative analysis was conducted by means of statistical methods. On the basis of the analyses, it was concluded that among all EU countries, those of the old EU are the most advanced in terms of CE. The analysis confirmed significant rising trends for IDCE only in the case of Belgium and The Netherlands.

scholarly journals An Overarching Review on Delay Analyses in Construction Projects

Buildings ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 109
Author(s):  
Murat Çevikbaş ◽  
Zeynep Işık
Keyword(s):  
Construction Industry ◽  
Construction Projects ◽  
Web Of Science ◽  
Delay Analysis ◽  
Future Studies ◽  
Main Research ◽  
Research Areas ◽  
Road Map ◽  
Research Themes ◽  
Research Domains

Numerous studies have been conducted by researchers on the delay analysis topic, which is one of the primary areas of scientific study due to the effects of delays on time and cost in construction projects. Following fruitful contributions made by the researchers, it is believed to be extremely important to summarize the existing studies in terms of being a road map for future studies and practitioners. In this context, not only does this study aim to detect the most significant authors, sources, organizations and countries contributing to the improvement of delay domain in the construction industry concerning delay analyses worldwide but also to provide the researchers with extensive insights concerning the prominent research themes, trends and gaps in the literature. Hence, 168 documents related to delay analyses from 1982 to 11 February 2021 were detected through the Scopus Database and the Web of Science Database, and scientometric analyses were conducted via VOSviewer software. By evaluating the related research, two main research areas were detected in this field, namely; improving the delay analysis methods and resolving the disputes before they occur. This study is believed to make theoretical and practical contributions in that it examines the delay analysis topic in all aspects such as prominent institutions, countries, authors and sources, synthesizes the data and highlights possible research domains, gaps and trends concerning the delay analysis topic in construction industry.

Political Labels and Post-Politics

2021 ◽  
Vol 36 (1) ◽  
pp. 26-45
Author(s):  
Artur Skorek
Keyword(s):  
Content Analysis ◽  
Comparative Analysis ◽  
Qualitative Content Analysis ◽  
Party Systems ◽  
Political Systems ◽  
Research Topics ◽  
Main Research ◽  
Political Narratives ◽  
Left And Right ◽  
Academic Debate

Debate over the present-day meaning of the traditional political terms ‘left’ and ‘right’ has been ongoing for at least three decades. Many claim that these labels have lost their former relevance. This article offers a comparative analysis of the Israeli, Polish, and Hungarian party systems. Using qualitative content analysis, it examines party platforms and politicians’ speeches in order to assess the significance of political labels both in political narratives and academic debate. Two main research topics concerning political systems of the three countries are explored in the article: the blurring of the traditional left-right divisions and the partial adoption of an anti-establishment agenda by mainstream parties.

scholarly journals Merging Artificial Intelligence and Blockchain Technologies to Solve Academic Qualification Forgery Issues

2020 ◽  
Author(s):  
Manju Jose
Keyword(s):  
Artificial Intelligence ◽  
Industrial Revolution ◽  
Emerging Technologies ◽  
Integrated System ◽  
Future Research ◽  
Group Discussions ◽  
Academic Qualification ◽  
Negative Impacts ◽  
Economy And Education ◽  
Academic Qualifications

This paper emphasizes the possibility of merging artificial intelligence and Blockchain technologies to solve academic qualifications forgery issues in the educational sectors. Empirical data is collected through interviews with specialists and technical people who are interested in the emerging technologies of the Fourth Industrial Revolution and focus group discussions in the field, as well as from reports in the reviewed literary articles. Scientific journals have also been accessed to analyse the paper goals and objectives. The findings suggest that emerging technologies can be integrated to become more efficient and effective in detecting fraud and forgery before it occurs. Considerable attention should be given to reducing and combating these issues because they have significant negative impacts on the economy and education. Accordingly, the study makes recommendations based on the results and areas of future research, considering the establishment of a unified and integrated system. Initially it will be applied as a pilot in Sultanate of Oman, then gradually it will be extended to the Gulf Cooperation Council States (GCC) and internationally particularly the affiliated and the recognized educational institutions to avoid the phenomena that affects the reputation and quality of education institutions and academic qualifications. The conclusion considers the impacts of the proposed system in the education and economy as well in general.

scholarly journals New risks related to emerging technologies and reputation for corporate governance

2020 ◽  
Vol 9 (2) ◽  
pp. 64-74
Author(s):  
Hugh Grove ◽  
Mac Clouse ◽  
Tracy Xu
Keyword(s):  
Artificial Intelligence ◽  
Corporate Governance ◽  
Boards Of Directors ◽  
Emerging Technologies ◽  
Research Question ◽  
World Intellectual Property Organization ◽  
Global Marketplace ◽  
Challenges And Opportunities ◽  
Potential Risks ◽  
Management Issues

Artificial intelligence (AI) has moved from theory into the global marketplace. The United Nations World Intellectual Property Organization released the first report of its Technology Trends series on January 31, 2019. It considered more than 340,000 AI-related patent applications over the last 70 years. 50 percent of all AI patents have been published in just the last five years. The challenges, potential risks, and opportunities for business and corporate governance from emerging technologies, especially artificial intelligence, have been summarized as whereby machines and software can analyze, optimize, prophesize, customize, digitize and automate just about any job in every industry. Boards of directors and executives need to recognize and understand the new risks associated with these emerging technologies and related reputational risks. The major research question of this paper is how boards of directors and executives can deal with both risk challenges and opportunities to strengthen corporate governance. Accordingly, the following sections of this paper discuss key risk management issues: deep shift risks, global risks, digital risks and opportunities, AI initiatives risks, business risks from millennials, business reputational risks, and conclusions.

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