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Article
Publication date: 16 July 2024

Christopher Humphrey, Perla Mardini and Brendan O'Dwyer

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted…

Abstract

Purpose

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

Design/methodology/approach

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

Findings

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

Practical implications

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

Originality/value

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 20 September 2023

Mudit Gera, Dharminder Kumar Batra and Vinod Kumar

This paper aims to understand the scholarly contributions to mobile advertising by analyzing the publishing trend from 2001 to 2022 from the documents indexed in the Scopus…

Abstract

Purpose

This paper aims to understand the scholarly contributions to mobile advertising by analyzing the publishing trend from 2001 to 2022 from the documents indexed in the Scopus database.

Design/methodology/approach

A total of 348 documents were selected for analysis published between 2001 and 2022. The garnered data was examined using a bibliometric domain mapping analysis technique using computer-aided software R and VOSviewer and manually exploring the articles.

Findings

The results of this study discover the most prolific authors in the mobile advertising domain and other seminal works carried out by productive researchers in the field of mobile advertising. The journals in which most instrumental research studies have been published are also identified. Moreover, the co-citation, bibliometric coupling and co-occurrence analysis of literature are also carried out to draw themes concerning mobile advertising research that have been identified and categorized.

Research limitations/implications

This research analyzed a singular, exclusive database, “Scopus,” which limited the sectoral scope of publications. Since the present research uses bibliometric analysis, these studies cannot conduct sentiment analysis of the chosen studies.

Practical implications

Marketing professionals looking after technological advancements may use this study to understand the broad scope of mobile advertising applicability across diverse domains and discuss the trade-offs that may address significant bottlenecks in mobile advertising applications.

Originality/value

To the best of the authors’ knowledge, this paper is one of the latest attempts in recent times to understand the research work in mobile advertising using a bibliometric domain analysis approach.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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