1780 papers
This bibliometric analysis of 28,807 documents from Q1 accounting journals (2020–2025) reveals that while the field's editorial infrastructure, geographical composition, and methodological tools have undergone significant transformation, the core research topics remain stable despite regulatory and technological pressures.
This paper proposes the SSM-VFT/ISF framework, which integrates Soft Systems Methodology and Value-Focused Thinking to structure multi-agent decision problems by preserving individual heterogeneous perspectives and consolidating them into a negotiated, traceable set of common attributes, as demonstrated in a Brazilian dairy supply chain case study.
This study demonstrates that in Addis Ababa's hospitality sector, both circular economy adoption and supply chain transparency significantly increase tourists' willingness to pay price premiums, with transparency acting as a crucial amplifier that strengthens the financial value of sustainable practices.
This study analyzes panel data from Sub-Saharan Africa (2011–2024) to demonstrate that while financial development initially intensifies environmental pressures, its capacity to drive sustainable outcomes—such as reduced carbon emissions and improved energy access—is significantly enhanced when accompanied by financial inclusion, digitalisation, and high institutional quality beyond specific maturity thresholds.
Using firm-level data from Buenos Aires, this paper demonstrates that electricity distribution quality deteriorates primarily due to demand outgrowing stagnant capacity rather than capital depreciation, allowing for the calculation of a "grace time" that defines the optimal duration of tariff freezes before outage costs outweigh their benefits.
Despite continuous institutional coordination and the adoption of seven aid-alignment instruments between 2014 and 2026, Somalia's health sector failed to achieve meaningful fiduciary alignment or binding commitments, leaving the vast majority of external financing off-budget due to unresolved collective-action and credibility challenges.
This study demonstrates that for short-horizon forecasting of nonstationary economic and financial time series, applying Variational Mode Decomposition as a preprocessing step yields greater accuracy improvements and architectural parsimony than increasing the complexity of neural network models.
Drawing on signaling theory, this study demonstrates that consumers exhibit stronger purchase intentions for recycled products when the materials originate from the brand itself rather than any brand, an effect driven by enhanced perceptions of brand essence and moderated by brand status and product category consistency.
This study reveals that on-demand errand delivery platforms often create an "Expectation Trap" where rigid algorithmic promises negatively impact customer satisfaction by causing users to project anticipated value onto opaque service experiences, though this effect can be mitigated by intrinsic motivation and more flexible time estimates.
This study demonstrates that in China's Capital Economic Circle, institutional water stress functions as an endogenous constraint that indirectly erodes regional economic vitality by inflating costs and narrowing industrial choices, thereby reinforcing core–periphery disparities through policy-driven allocation biases and the absence of compensatory mechanisms.