Search results

1 – 2 of 2
Article
Publication date: 25 November 2024

Diego Valentinetti and Michele A. Rea

This study is motivated by the rising regulatory demand for new digital solutions enabling searchable and comparable sustainability corporate information. It aims at uncovering…

Abstract

Purpose

This study is motivated by the rising regulatory demand for new digital solutions enabling searchable and comparable sustainability corporate information. It aims at uncovering the antecedents of the technological major benefits highlighted by the ongoing scientific debate on the digitalization processes implemented by firms. Therefore, this paper focuses on the factors related to the emergence of digital accounting, reporting and disclosure of sustainability corporate information.

Design/methodology/approach

Following the Technology-Organization-Environment framework, the authors review and classify the factors identified by current academic literature that may enable or constraint the use of digital solutions for collecting, reporting and disclosing corporate non-financial information. A total of 86 sources were retrieved from Scopus and Web of Science and reviewed following a systematic approach.

Findings

Results show an increasing interest in the digitalization of corporate sustainability accounting and reporting and highlight some related drivers with a predominance of technological and environmental enablers (e.g. compatibility, stakeholders pressure) along with organizational constraints (e.g. need for technical and training programmes) influencing the ongoing adoption of new technologies for both internal and inter-organizational purposes.

Research limitations/implications

The authors provide several research directions for enhancing the academic interest in corporate accounting digitalization.

Practical implications

This paper offers practical contributions to regulators and companies concerning the challenges they should face in applying new technologies for non-financial reporting purposes.

Originality/value

To the best of the authors’ knowledge, this is the first systematic literature review on the enablers and constraints of digitalization of sustainability accounting, reporting and disclosure.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 31 December 2024

Manjistha Datta, Sujita Kumar Kar and S.M. Yasir Arafat

Suicide in prisons accounts for about half of all prison deaths globally. A bibliometric analysis would indicate research output and potential contributors in the sector, which…

Abstract

Purpose

Suicide in prisons accounts for about half of all prison deaths globally. A bibliometric analysis would indicate research output and potential contributors in the sector, which has not been conducted previously. The purpose of this paper was to conduct a bibliometric analysis to understand the patterns, trends and gaps in research on this issue.

Design/methodology/approach

The PubMed database was searched by using the terms: (suicide) AND ((Prison) OR (prisoner) OR (incarceration)). A bibliometric analysis was done with the help of Harvard Catalyst, PubMed PubReMiner and biblioshiny.

Findings

A total of 1,683 publications were identified in the PubMed database from 1949 to 2024, with an annual growth rate of 4.4% and a Hirsch index of 46. Journal articles were the top publications with the highest number in the journal Crisis. The USA published the highest number of articles, and countries with low income showed much less production.

Originality/value

Prison suicide is not well-researched worldwide. The majority of the studies are published in high-income countries. An interdisciplinary outlook and more intervention-based and longitudinal studies are required in this field. Importantly, more research in low- and middle-income countries is required to understand mental health issues and prevent suicide in prisons.

Details

International Journal of Prison Health, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2977-0254

Keywords

1 – 2 of 2