Search results

The purpose of this review is to conduct a bibliometric analysis of financial fraud exploiting the elderly by mapping its evolution, identifying major metrics and discussing directions for future research.

A bibliometric analysis was conducted, based on 434 articles retrieved from the Web of Science that represent the academic literature on the topic from 1995 to the first quarter of 2024. This paper analyses the antecedents of financial fraud exploiting the elderly, the publication trends and the most prolific countries, institutions, journals, research areas and authors. Bibliometric analyses based on co-citation and co-words explore the intellectual structure of the topic. A bibliographic coupling analysis reveals the hottest research trends in this field.

A significant increase in the number of publications in recent years shows the importance gained by this research stream. The bibliometric analysis identifies four clusters throughout the literature: differentiation of types of elder abuse; protection of the elderly from fraud; cognitive and decision-making capacity in ageing; and factors influencing fraud victimization of the eldest. The most recent research lines identified through bibliographic coupling focused on the contextual and personal antecedents of financial exploitation of the elderly, as well as the possible impact of interventions. Several key research gaps and additional suggestions for further studies, as well as action lines for the financial authorities and economic agents, are outlined.

This paper contributes to knowledge about financial fraud exploiting the elderly synthesizing the existing literature, stressing that the banking industry has to deal with such financial fraud in the context of a growing relevance of the silver economy.

This study aims to analyze the process of academic spin-offs’ de-internationalization, examining the internal and external factors that influence this strategy.

This study uses a conceptual methodological approach that integrates a theoretical review to examine the factors influencing academic spin-offs’ decisions to cancel or reduce their presence in international markets, whether voluntarily or involuntarily, in whole or in part, and at early or later stages of their internationalization process.

The results suggest that academic spin-offs face more significant challenges in their internationalization process than other small- and medium-sized enterprises. Each of the factors analyzed can explain the type, extent and timing of de-internationalization, and their impact may vary according to the pattern of internationalization followed by these firms. Furthermore, this paper highlights that academic spin-offs de-internationalization processes are often influenced more by internal factors than by external ones. Equally, it is recognized that these factors do not act independently in de-internationalization but are interrelated and may be conditioned by each other.

This study offers various perspectives by assessing the nonlinear internationalization patterns of academic spin-offs. Moreover, it contributes significantly to the literature on academic entrepreneurship and internationalization by integrating de-internationalization as an essential component of the international academic spin-off life cycle.

The effect of viscosity on the performance of disk-shaped electromechanical resonators has been studied and investigated in the past. The vibration frequency of a disk-shaped resonator changes according to the viscosity of the liquid which the resonator is in contact with. Therefore, the purpose of this paper is based on design a sensor for measuring the viscosity of liquids using a disk-shaped electromechanical resonator. The viscosity of liquids is of interest to researchers in industry and medicine.

In this paper, a viscosity sensor for liquids is proposed, which is designed based on a disk-shaped electromechanical resonator. In this proposed sensor, two comb drives are used as electrostatic actuators to stimulate the resonator. Also, two other comb drives are used as electrostatic sensors to monitor the frequency changes of the proposed resonator. The resonance frequency of the resonator in response to different fluids under test varies according to their viscosity.

After calibration of the proposed sensor by nonlinear weights, the viscosity of some liquids are calculated using this sensor and results confirm its accuracy according to the liquids real viscosity.

The design of the proposed sensor and its simulated performance are reported. Also, the viscosity of several different liquids are evaluated with simulations of the proposed sensor and presented.

The purpose of this study is to investigate the mediating influence of three digitalization antecedents on the links between digitalization and survival. It addresses the roots of digitalization to discover different patterns and foundations that contribute to higher survival rates. The article explores whether a learning strategy can attain survivability on its own or whether digitalization facilitates the function of learning in survival.

The study uses partial least squares structural equation modeling to analyze data from 483 firms to assess this study’s hypothesis. Additionally, necessary condition analysis (NCA) is used to specify the necessary conditions of survivability.

The authors find a positive relationship between digitalization and business survival, as well as evidence of the strong mediating effect of resilience and learning in survivability. In addition, the study reveals that digitalization can serve as a sufficient condition for survival but not a necessary one, as it may be replaced by the mediating variables.

The research offers insights into digitalization’s impact on business survival but faces limitations such as geographic focus and reliance on self-reported data. Despite this, it contributes to theory and practice by exploring how digitalization, organizational capabilities and resilience intersect.

This study provides insights into the required parameters for survival and the elimination of outliers in NCA.

This work provides insights into different antecedents of digitalization and business survival.

The purpose of this paper is to provide an organizing lens for viewing the distinct contributions to knowledge production from those research communities addressing the impact of competitive strategy on company performance in general, and the influence of cost leadership and differentiation strategy on organizational performance in detail.

The research methodology was based on the PRISMA review, and thematic analysis based on an iterative process of open coding was analyzed and then the sample was analyzed by illustrating the research title, objectives, method, data analysis, sample size, variables and country.

The main factor that influenced the competitive strategy is strategic growth; strategic growth has a significant influence on competitive strategy. Furthermore, competitive strategy will boost firm network, performance measurement and organization behavior. In the same way, the internal goal factor will enhance organizational effectiveness. Also, a differentiation strategy will support management practice factors, strategic positions, product price, product characteristics and company performance.

This study contributes to the literature by identifying a framework of competitive strategy factors, company performance factors, cost leadership strategy factors, differentiation strategy factors and competitive strategy with global market factors. This study provides a complete picture and description of the resulting body knowledge in competitive strategy and organizational performance.

Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981–2004) of field-based accounting research. This study aims to analyse how the publication of field research in accounting has changed since 2005. In addition, it aims to analyse contributions from specific individuals, institutions and countries, and whether the field studies have contributed to accounting research and textbooks.

The authors identified and classified 1,115 field-based accounting articles published in 14 accounting journals from 2005 to 2022 to uncover any changes. Thereafter, bibliometric analysis was conducted using data from SciVal.

The results show several significant changes. Firstly, the growth of field studies has more than trebled as nearly all journals published at least some field studies. Secondly, field research is no longer as confined to management accounting as before. It is gaining increasing traction in auditing, financial accounting and corporate social responsibility (CSR). Thirdly, while interview-based accounting research was clearly the most popular, the fastest growth was seen in mixed-methods non-management accounting research. While public sector management control case studies and content analysis of CSR were the most popular topics of interview-based studies, audits were the most popular topic in mixed-methods research. Authors based in large universities in large English-speaking countries have been most productive, followed by authors based in Europe and Asia. Based on citation analysis, the field studies have contributed to academic research substantially more than to textbooks.

An analysis of changes and trends improves the understanding of what has happened in accounting research and the development over time.

This paper aims to analyze the possible interdependencies among fiscal, monetary and growth variables by applying multivariate Granger Causality and determining an ultimate “causality path” excluding redundant relationships based on a complex endogenous system for each country.

We adopt a novel approach to test Granger Causality within the framework of Vector Autoregressive models. This approach enables us to expand the scope of relevant variables, which is typically limited to two or three, previously mentioned. Moreover, we employ graph-theoretic techniques for causal analysis, utilizing the PC algorithm (Colombo and Maathuis, 2014; Spirtes et al., 2000) to determine the optimal causal ordering among all statistically significant relationship.

Our findings highlight the continued division between “core” and “peripheral” Euro area countries, with monetary policy variables playing a crucial role in the economic growth of “core” nations. Stable inflation contributes to sustained growth in these countries, while fiscal variables contribute to growth across most nations.

The literature concerning the relationship among different macroeconomic variables such as prices, output and monetary policy indicators such as interest rates and interest payments, may be incomplete or misguided due to the exclusion of relevant information because studies are mostly based on a bivariate or a trivariate framework dynamics. In this sense, one goal is the extension of the system, which may be crucial, because the omission of relevant variables may lead to biased results. Furthermore, we apply graph-theoretic methods for causal analysis by using the PC algorithm to determine the ultimate causal sequence among all possible ones and, finally, we aim to understand and disentangle the transmission process and the relationships among economic policies in a Euro area country-level analysis.

Work–life balance (WLB) is necessary to allow organisations to innovate and develop markets. WLB enables employee development and influences employee motivation and productivity by helping retain employees and keeping them engaged. The aim of this study is to identify the causal configurations leading to employees’ perceived WLB.

Fuzzy set qualitative comparative analysis (fsQCA) is used to identify the causal patterns of necessary and sufficient conditions that lead to WLB. Two dimensions of WLB are considered: (1) context (socioeconomic level and distance to work) and (2) organisation (work flexibility, job security and teleworking). These dimensions are studied to determine whether they lead to WLB. The study focuses on the city of Vila-real (Spain). The study data are sourced from male and female parents aged 19–56 years.

There are gender differences in perceived WLB. The observation that no single strategy leads to WLB is especially true for women, who achieve WLB through nine combinations of factors. For men, having a full-time contract is conducive to WLB. In contrast, women’s perception towards teleworking affects their perceived WLB.

The framework developed in this paper can be used to identify necessary and sufficient pathways to WLB to support the development of WLB policies and practices. It provides managers and policymakers with a framework to promote employee-centred WLB policies and practices.

This study aims to analyse the literature on the digital transformation of family businesses and the impact of artificial intelligence on this process, highlighting key areas of interest and future perspectives.

A bibliometric analysis is performed to explore the interconnection between variables and the relationships between authors, countries and journals in this research area. The Scopus database was used as of March 2024, and the data analysis was carried out with Bibliometrix for result analysis and VOSviewer for scientific mapping.

The analysis confirms the increasing relevance of the topic, with a high number of articles in 2023. Prominent journals are identified, and authors are mainly from China and Europe. Keywords “family business” and “family firms” are strongly linked, showing a connection to artificial intelligence and digital transformation. Family businesses are embracing the digital era, and research must respond accordingly.

This pioneering study offers a novel contribution, as no prior bibliometric analysis has addressed this topic. It lays the groundwork for future research, identifying emerging themes with significant future potential.