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This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption.

To explore previous works on the disruptive potential of technology in accounting, the study compares topics in accounting research articles that contain variations of the term “disrupt” with those articles containing variations of the term “technology”. Based on the method first proposed in Marrone and Hammerle (2016), an entity linker application was used to extract key topics from the top 50 accounting journals, and these topics were then compared to determine the extent of thematic intersection.

A key finding is that accounting academic articles featuring “disruption” are rarely linked with “technology”. The concept of “disruption” has been largely synonymous with crisis, and the crises endured to date have had predominantly social or environmental causes (e.g. the GFC and natural disasters). The literature on technology has coalesced around three broad themes – creation, deployment and protection – which have not been identified as crises triggers so far. This finding underscores the importance of the papers comprising this special issue, which explore enhanced data visualisation, blockchain and social media, as well as considering how such technologies might be managed and their potential for either emancipation or enslavement.

In relation to the review of prior literature, the primary limitation is that a quantitative approach was taken. Whilst this allows for a greater sample size and replication, a qualitative thematic review may reveal additional findings. The primary implication of this research and this special issue collectively is that there is much more to be done in exploring both the potential benefits and limitations of new technologies for accounting.

In relation to the review of prior literature, no previous studies have undertaken a quantitative analysis of the intersection of technology disruption in accounting research. In relation to this special issue, these papers collectively provide a multi-faceted view of how technology can and will transform the practice and potential of accounting in the years ahead. Finally, the provision of a thematic framework and research agenda will assist future researchers in exploring this dynamic and important field.

The purpose of this article is to track the emergence of topics and research trends in environmental accounting research by using a machine learning method for literature reviews. The article shows how the method can track the emergence of topics and research trends over time.

The analysis of the emergence of topics and shifts in research trends was based on a machine learning approach that allowed the authors to identify “topic bursts” in publication data. The data set of this study contained, 2,502 records published between 1972 and 2019, both within and outside of accounting journals. The data set was assembled through a systematic keyword search of the literature.

Findings indicated that research studies within accounting journals have addressed sustainability concerns in a general fashion, with a recent focus on broad topics such as corporate social responsibility (CSR) and stakeholder theory. Research studies published outside of accounting journals have focussed on more specific topics (e.g. the shift to a low-carbon or circular economy, the attainment of the sustainable development goals [SDGs], etc.) and new methodologies (e.g. accounting for ecosystem services).

The method provides an approach for identifying “trending” topics within accounting and non-accounting journals and allows to identify topics and areas that could benefit from a greater exchange of ideas between accounting and non-accounting journals.

The authors provide a much needed review of research on the vitally important topic of environmental accounting not only in accounting journals but also in the broader research community.

The authors systematically review empirical dyadic service encounter research published in top-tier journals between 1972 and 2022.

The authors employed bibliometric techniques, co-citation analysis and bibliographic coupling analysis to map schools of thought and research frontiers within the dyadic service encounter literature. In total, the authors analyzed 155 articles. To ensure inclusion of high-quality research, the authors screened articles from 139 journals with “4” or “4*” ratings on the 2021 Chartered Association of Business Schools (ABS) journal list, in addition to articles published in three service sector-specific journals: Journal of Service Management, Journal of Services Marketing and Journal of Service Theory and Practice.

The authors' co-citation analysis identified four distinct clusters within the dyadic service encounter literature: (1) shaping and explaining service encounters; (2) emotions in service work; (3) modeling, manipulating and measuring encounter service quality and (4) emotional labor and regulation in dyadic service encounters. Furthermore, the authors' bibliographic coupling analysis generated three research clusters: (1) service encounter characteristics; (2) emotions and emotional labor and (3) service encounter interaction content.

The authors' comprehensive review synthesizes knowledge, summarizing similarities among research clusters within the service encounter realm. Noteworthy are research clusters that clarify the emotion-based underpinnings and reciprocal nature of behaviors and emotions within dyadic encounters. By conducting complementary bibliometric analyses, the authors trace the evolution of the service encounter literature, providing an overview of the present state of dyadic service encounter research. These analyses offer valuable insights into the current landscape of the field, identifying future dyadic service encounter research opportunities.

This paper aims to provide a broad overview of the corpus of studies on digital finance in relation to small and medium enterprises (SMEs) and startups.

Bibliometric analysis was used, allowing to investigate the relevant literature (735 articles). In accordance with best practices, relevant articles were identified on the topic following the PRISMA 2020 framework that ensures reproducible and rigorous results. The search then proceeds with performance analysis, identifying key trends at the intersection of research fields, including distribution of articles by year, citations by year, most cited contributions and most cited and prolific authors. This is followed by analyses of co-citation, co-authorship and co-occurrence with a detailed description of the thematic clusters identified.

Performance analysis shows that scholarly output covers a 12-year period, starting in 2011, and demonstrates a growing interest in this topic. Co-occurrence analysis reveals a significant intellectual structure which allows numerous knowledge gaps to emerge, and these offer new opportunities to be addressed in future research.

This study uniquely focuses on the evolution of the research domain related to digital finance associated with SMEs and startups. It provides implications for practitioners and avenues that researchers can develop in the future to produce impactful studies.