Browsing by Subject "Science mapping"

Now showing 1 - 3 of 3
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    Forty years of publications on strategic management accounting : exploring the conceptual structure through co-word analysis
    (Universidad de Murcia, Servicio de Publicaciones, 2024) Pires, Rui; Alves, Maria do Céu; Lima Rodrigues, Lúcia
    El propósito de este artículo es explorar la estructura conceptual de la investigación sobre contabilidad de gestión estratégica (CGE) realizada en los últimos 40 años para revelar y sintetizar las tendencias de investigación. Para lograr este objetivo realizamos un estudio bibliométrico basado en 189 artículos revisados por pares obtenidos en las bases de datos Scopus y Web of Science que fueron analizados empleando el análisis de co-palabras y la herramienta VOSviewer. El análisis bibliométrico revela las principales revistas que han publicado artículos sobre CGE, así como los autores más prolíficos y artículos más citados. Nuestros resultados revelan tres líneas de investigación sobre CGE: (i) CGE como fuente de ventaja competitiva, (ii) la adopción, el contexto de uso, y las prácticas de CGE, y (iii) el papel de la CGE en el proceso de gestión estratégica. Además, nuestros resultados destacan posibles temas emergentes, como el papel de la CGE en la integración de la sostenibilidad en la estrategia de las empresas, y nuevos escenarios de estudio, que representan oportunidades para futuras investigaciones. Por lo tanto, este artículo pretende ayudar los investigadores a posicionar sus futuros esfuerzos de investigación.
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    Heritage Education and Research in Museums. Conceptual, Intellectual and Social Structure within a Knowledge Domain (2000–2019)
    (2021-06-11) Monteagudo Fernández, José; Gómez Carrasco, Cosme Jesús; Chaparro Sainz, Álvaro; Didáctica de las Ciencias Matemáticas y Sociales
    Heritage and museums have constituted two fundamental axes of heritage education research in recent decades. This can be defined as the pedagogical process in which people can learn about heritage assets in formal or informal learning contexts. Museums, as centres of reference in informal education, are in constant and fluid contact with schools and produce different and varied didactic materials related to heritage. This paper provides results concerning the development and shaping of the knowledge domain known as heritage education between 2000 and 2019 on the Web of Science (WoS). To this end, different techniques and tools have been used: R-package Bibliometrix and VOSviewer. This analysis has identified five clusters with the topics underpinning heritage education as a specific field of knowledge. Our inquiry has highlighted the fact that there has been an increase in production regarding research topics associated with heritage education and museums in this period, particularly between 2015 and 2019. The inclusion of ESCI journals has led to a greater visibility of WoS-indexed academic production in some countries. Finally, the concepts “heritage”, “museum” and “education” are the axes around which the research paradigms related to heritage education research seem to have been developed
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    Opportunities and challenges to improve accounting and accountability of Corporate Social Responsibility with artificial intelligence : insights from scientific mapping
    (Universidad de Murcia, Servicio de Publicaciones, 2025) Yang, Taoer; Sin departamento asociado
    This article applies bibliometric analysis as a framework to explore the potential applications of emergingartificial intelligence (AI) tools for enhancing the accounting and accountability of Corporate Social Re-sponsibility (CSR). Bibliometric analysis mapped scientific trends and identified emerging and relevant top-ics related to AI, accounting/accountability, and CSR. The opportunities and challenges of AI in promotingtransparency, informed decision-making, and stakeholder engagement are discussed in the context of them-atic networks and strategic diagrams that illustrate the research findings. The results indicate that emergingAI technologies are still specialized and peripheral to the core research in CSR, but opportunities exist toimprove CSR accounting by generating automatic and more reliable CSR reports with large language mod-els (LLMs) and through the application of AI inspired by biological processes for optimal decision-making.Machine learning and deep learning, in turn, can be applied to understand stakeholder attitudes and foralgorithmic auditing, thus promoting the engagement and responsibility of stakeholders and increasing theaccountability of CSR. The study also discusses potential risks and biases that can arise when implementingAI technologies for the accounting/accountability of CSR.