Law, information systems governance, and audit accountability: A bibliometric review

PurposeThis paper aims to quantify the trend of variables used for building a theoretical model with the help of analysing bibliometrics data of inventory management (IM) and Total Quality Management (TQM) practices and their effects on firm performance.Design/methodology/approachScopus' research database and the Web of Science (WoS) (including Elsevier, Emerald Group Publishing, Taylor and Francis, Wiley, IEEE, Informs and SAGE) were used to find relevant articles. The articles, review papers and conference proceedings were screened from 1993 to 2021. The articles were analysed to explain the different types of IM practices, TQM practices and their effect on the firm's performance. Thematic analysis was done using a bibliometric package of “R” (Biblioshiny) and VOSviewer to identify the key trends, approaches and research agenda.FindingsThe research covered 28 years of publications and summarised 497 articles, review papers and conference papers. Researchers concluded that IM highly correlates with the inventory turnover ratio and has no relation to firm performance. Further, TQM positively affects firm performance, but integrating IM and TQM will be a research scope for future study as none of the researchers previously covered this.Research limitations/implicationsDue to the systematic literature review (SLR) and Bibliometric review, the study is limited to the Scopus and WoS (including Elsevier, Emerald Group Publishing, Taylor and Francis, Wiley, IEEE, Informs and SAGE) databases.Originality/valueBeing the research on a bibliometric and systematic review, relating IM practices with TQM practices would be the novelty of this paper.

An analysis of the specifics of the formation of a set of of competencies formation for the system of academic and professional training of specialists in audit and monitoring of information systems and technologies is carried out. It is determined that the training system should be formed in accordance with the global system of service industry standardization and international requirements and standards. The essence of the competencies formation on the basis of American and European standards in the field of information systems and technologies is revealed. The hierarchical sequence of the implementation of the world system of standardization for audit and quality control of information systems and technologies functioning in order to determine requirements to competences of the auditor of information technologies is defined. Practical tasks of the process of obtaining objective, qualitative and quantitative assessments of the current state of information infrastructure in accordance with the defined criteria, requirements and quality indicators are highlighted. The main features of competencies, skills, knowledge of specialists in audit and monitoring of information systems and technologies formation are identified. Formation of basic academic and professional competencies of specialists in the audit of information systems and technologies on the basis of the domain educational model Competency Model Clearinghouse is presented. It has been created the competence model for formation of the set of knowledge, skills and abilities during organization and support of information systems and technologies audit, control and monitoring. Tasks and concept of specialists’ integral competence are defined. The list of academic and professional competences is formed, basic abilities and skills of specialists in information systems and technologies audit are defined as well. Classes and levels of competencies are determined, as well as correspondent to them positions in the field of audit of information systems and information technologies of the industry sector. Special attention is paid to the international generally oriented approaches to standardization of educational services and competencies levels in accordance with professional requirements to specialists in the field of information technology audit system. Basic levels of professional certification of information systems auditors, which should provide a high quality level of a wide range of services in the field of information technologies and information security, have been determined.

Purpose In the era of the intelligent science paradigm, AI governance has emerged as a focal point of global attention. The purpose of this study is to systematically review the current status of global AI governance research, which contributes to advancing academic research in this field and provides a reference for enhancing the effectiveness and level of social governance. Design/methodology/approach Employing an integrated methodological approach, this study systematically investigates the global landscape of AI governance research progress, emerging trends and social focus through triangulated analysis of bibliometric data from Web of Science, CNKI and Dimensions databases, altmetrics indicators from Altmetric.com and Overton platform and qualitative content analysis. This study analyzes a comprehensive corpus of 9,931 AI governance publications, comprising 6,905 English-language articles from Web of Science and 3,026 Chinese publications from CNKI. Meanwhile, Overton platform and Dimensions database are used to investigate the distribution of published articles on AI governance policies and regulations and cited by policies. Additionally, Altmetric.com provided nine altmetrics indicators for 3,120 AI governance publications, yielding a total of 420,919 altmetric mentions. Findings This study identifies four major research themes in current AI governance and establishes their theoretical frameworks while examining key research hotspots. Through altmetrics analysis, it reveals social focus regarding AI governance and analyzes influential articles with significant academic and societal influence, subsequently predicting development trends in this field. Furthermore, the research systematically reviews and summarizes global AI governance policies & regulations, along with associated risks. Guided by the dual governance goals of sustainable development and human-centric approaches for global AI governance, and grounded in multi-stakeholder collaborative governance theory, this work incorporates agile governance, classified governance and anticipatory governance ideologies. Ultimately, it proposes a comprehensive AI governance framework with corresponding governance countermeasures. Originality/value By integrating bibliometric analysis of academic influence with altmetric assessment of societal influence, this study systematically maps AI governance’s research progress, identifies four key thematic clusters and reveals critical gaps between academic focus and public concerns. In addition, this study also systematically sorts out AI governance policies & regulations and critically analyzes the inherent risks associated with AI and proposes an AI governance framework and countermeasure.

The impact of the input level of information system audit on the audit quality: Korean evidence

This work seeks to raise awareness of the repositioning of the function of information systems in a broader spectrum, evolving from the management of information systems to its governance in conjunction with the governance of the organization.The articulation at the level of governance should contribute to the longed-for alignment between business and information technologies, which insists on persisting as one of the major problems for the function of information systems. By studying the form that information systems governance takes in leading companies in Portugal, the challenge that companies face for their digital transformation is highlighted, namely small and medium-sized companies, the overwhelming majority of which do not even have one qualified professional in Information Systems and Technologies. However, there is a clear need for information systems governance, concluding with research challenges and opportunities.

Today, no matter what market niche a company moves into or whether a business focus is technological, information technologies are its cornerstone in terms of its success and the fulfilment of its business goals. However, an undeniable fact is that technologies, in addition to many competitive advantages, carry many risks that must be properly identified and managed. Organizations must implement control measures to manage the risks. The whole set of control measures build up the Internal Control. However, only the realization of Information Systems (IS) Audit ensures that Internal Control is effective and efficient, and protects the most important assets of the organization, thus ensuring that it can achieve its business goals. This article presents a new vision of teaching in the area of IS Audit, presenting a methodology based on Project Based Learning (PBL) simulating that students belong to a real organization where they must not only develop an Internal Control but also evaluate it through IS Audit techniques. The simulation of a real environment facilitates the acquisition of competencies and knowledge related to IS Auditing, making more attractive the learning process. A tool called HASI has been developed, which implements the detailed workflow depicted in the methodology, allows to automate all the activities carried out by the students. Finally, this article presents the validation of the methodology carried out through the resolution of a practical case with the HASI tool. The validation allows observing to what extent the students perceive the learning of the areas of the IS Audit.

The duties of a certified public accountant are divided into an accounting audit that provides information to unidentified third parties, and tax agency, accounting-related appraisal that has a linear structure between a mandator and a mandate. In particular, accounting auditing has the characteristics of a mixed contract centered on a mandate contract, but it is distinctive in that it has an obligation to provide information to a third party. The main conceptual elements of accounting audit are the preparation of financial statements and the existence of generally accepted accounting principles, the existence of an independent third-party certified public accountant, the existence of generally accepted audit standards and professional work performance accordingly, and the expression of opinions on information users. The most significant of these was independence. This is because, through independence, the certified public accountant obtains and retains a trust on objectivity and fairness of auditing not only in terms of mental independence but also in appearance.
 There are various systems that support the independence of accounting audits, including the general provisions of Article 15, Paragraph 1 of the Certified Public Accountant Act, the restriction of functions of Articles 21 and 33, the designation system of the External Audit Act, and the prohibition of preparing financial statements. Furthermore, the Code of Ethics for Certified Public Accountants also functions as a practical disciplinary code, and since it is influenced by International Ethics Standard Board for Accountants, the independence of CPA is becoming a global standard.
 We also reviewed the accounting audit of multi-family housing including apartment houses, which is a representative area of accounting audit other than external audit. Although the purpose of the accounting audit of apartment houses may be somewhat different from that of the company, the basic principle and essence of the audit is the same, and the independence of certified public accountants must be strictly maintained. In particular, it has something in common with Article 21 of the Certified Public Accountant Act in that the simultaneous performance of accounting audit and bookkeeping violates independence.
 The independence of a certified public accountant is a mark derived from accounting audit, which is the exclusive mission of a certified public accountant, and plays a role in enabling third-party information users to use correct information by enabling accounting audits to be performed in an objective and fair position. At the same time, it can be seen that disciplinary procedures and criminal punishment are premised in case of violation of the obligation to maintain independence. Therefore, the independence of certified public accountants, especially in accounting auditing, is a concept with unique characteristics that cannot be found in other field.

Influential literatures in periprosthetic infection following joint arthroplasty: A bibliometric review

Engineered wood flooring has increased in popularity since its introduction in the 1970’s. This is primarily due to its resistance and good appearance, similar to natural wood. This type of flooring can be made in solid-sawn timber (hardwood) or alternative materials such as plywood or particleboard. This work presents a systematic literature review on using wood-based panels as a support layer in engineered wood flooring. It outlines a profile of the publications through a bibliometric review. The review considered the entire spectrum of panels generally available for this type of application (particleboard, fiberboard, plywood, and veneer). This resulted in 26 articles selected from the Web of Science and Engineering Village databases. In this context, OSB panels (Oriented Strand Board) made of wood strands were highlighted in the articles as a possible alternative to sawn wood and plywood, mainly in terms of the dimensional stability of the floor. The moisture variation and its effects on the performance of floors is a cause for concern. Thus, the article presents a state-of-the-art analysis of the application of wood panels in the fabrication of engineered wood flooring, its main characteristics, and notes regarding gaps and future works.

This study addressed the challenges involved in managing waste from water treatment plants (WTPs), focusing on the significant production of sludge. The conversion of this sludge into bioproducts by pyrolysis was investigated, highlighting the environmental and economic benefits, exploring its potential as a raw material for renewable energy, eliminating waste and mitigating greenhouse gas emissions. Through a bibliometric review, which was governed by the laws of Lotka, Bradford and Zipf, and using the Web of Science and Scopus databases, the frequency of keywords, authors, articles and the most relevant journals in the area were identified. A systematic analysis was also carried out to deepen the findings around the topic. In this context of disseminated research, the geographical results indicate the leadership of Brazil in publications, followed by China. Among the most recurrent keywords around the topic are biomass , pyrolysis, biochar , charcoal, biofuels , life cycle and waste water treatment and thermochemical conversion . The journal with the most publications in this area was the Journal of Cleaner Production, with an impact factor of 9.8. Thus, this study provides a general understanding of the research on the use of WTP sludge, highlighting its environmental and energy importance. The topic involving the conversion of WTP sludge into bioproducts by pyrolysis fits in with several Sustainable Development Goals (SDGs) and ESG (Environmental, Social and Governance) principles, namely, it is mainly related to SDG 6, which seeks to ensure the availability and sustainable management of water, and SDG 7, which promotes the use of clean and affordable energy. In addition, it supports SDG 11 by contributing to sustainable cities and communities, and SDG 12 by promoting sustainable consumption and production patterns. From an ESG perspective, the study addresses environmental issues by encouraging the reduction of waste and emissions, and social issues by promoting the improvement of public health and quality of life through proper waste management. It also aligns with governance principles, by encouraging the implementation of sustainable management practices and transparency in environmental operations, promoting more responsible and sustainable development.

Garcinia brasiliensis fruits and its by-products: Antioxidant activity, health effects and future food industry trends – A bibliometric review

This study examined the use and effect of a role-playing game on learners’ ability in information systems audit. The study is based on experimental research. Information systems control and audit case study and video had been developed. A total of 75 graduate students undertaking a Master’s degree in accounting participated in the experiment. The findings suggested that the role-playing game did enhance participants’ perceived knowledgeability, perceived ability to perform actual tasks, and perceived enjoyment of learning. However, learning only occurred if the lecturer was involved in the game. The lecturer had to instruct and provide guidelines to students to perform information systems audit throughout the game. The study also finds an initial relationship between players’ enjoyment and their knowledgeability. In addition, the study indicates the correlation between players’ enjoyment and their ability to perform the actual information systems auditing tasks.

The local government information system (SIPD) policy is a service for managing local development information, local financial information, and other local government information in an integrated and sustainable manner. This policy also brings information disclosure to the public, where through the SIPD policy guarantees every individual to be able to access local government information according to community needs effectively and easily. This study aims to examine how the implementation of the local government information system (SIPD) policy in improving local government accountability in the General Bureau of the Regional Secretariat of East Java Province. The method used in this research is a qualitative method with descriptive analysis and data collection obtained through interviews and research observations. The results showed that the implementation of the regional government information system (SIPD) policy at the General Bureau of the Regional Secretariat of East Java Province has been running and implemented well. However, in its implementation there are still several obstacles that hinder the implementation of the policy. The inhibiting factor found in this research is that the service system facilities provided by the Ministry of Home Affairs (Kemendagri) often experience trouble. This happens because of the surge in national access by OPDs nationally at certain times to the regional government information system. (SIPD) service.

Digitalización y transformación digital en la industria turística: una revisión bibliométrica y una agenda de investigaciónPropósitoEn las últimas décadas, se ha realizado un número significativo de contribuciones de investigación a la intersección de las tecnologías digitales y la industria del turismo. Sin embargo, no se ha prestado suficiente atención a un examen exhaustivo de la digitalización y la transformación digital en la industria del turismo. Este estudio tiene como objetivo proporcionar una revisión bibliométrica de la investigación sobre digitalización y transformación digital en la industria del turismo y diseñar futuras agendas de investigación para avanzar en el campo de la investigación.Diseño/Metodología/EnfoqueEste estudio utiliza el protocolo de Procedimientos y fundamentos científicos para revisiones sistemáticas de la literatura (SPAR-4-SLR) y un análisis bibliométrico para examinar el progreso de la investigación y mapear científicamente el dominio de investigación de la digitalización y la transformación digital en la industria del turismo. de 2002 a 2023 utilizando datos bibliográficos recuperados de Scopus y Web of Science (WOS).HallazgosEste estudio presenta las tendencias en publicaciones y citas dentro del dominio de investigación sobre digitalización y transformación digital en turismo. Los hallazgos también brindan información sobre los cuatro grupos principales del campo de investigación: innovación digital, ecosistema de turismo inteligente, turismo electrónico y experiencia de destino inteligente. Para aumentar aún más la aplicación de la transformación digital, este estudio ofrece varias recomendaciones para futuras investigaciones sobre la digitalización y la transformación digital de la industria turística.OriginalidadEste estudio avanza en el campo de investigación de la digitalización y la transformación digital en la industria del turismo al examinar en profundidad los principales grupos de investigación en el corpus de investigación de las últimas dos décadas. Además, orienta la investigación futura, sentando así las bases para mayores avances en este ámbito.ImplicaciónEste estudio proporciona implicaciones valiosas para los investigadores, administradores y formuladores de políticas que buscan comprender el estado actual y las direcciones futuras de la investigación en el campo de la digitalización y la transformación digital del turismo.

PurposeThe purpose of this paper is twofold: first, to present a bibliometric analysis and systematic literature review of industry convergence and value innovation to understand the current research status; second, to provide a coherent theoretical research framework for future research.Design/methodology/approachThis study adopts a two-step analysis approach by combining bibliometric analysis and systematic literature review to explore the research topic of industry convergence and value innovation. Besides, two bibliometric tools, HistCite and VOSviewer, were applied to this study.FindingsThis study found that Stefanie Bröring and Fredrik Hacklin are the top two most influential authors among all authors in the sample publications. Technological Forecasting and Social Change is one of the top-ranking journal that often publishes this topic of articles. Germany and the University of Munster are the most influential country and institutions, respectively. Besides, five core research themes were identified based on keywords co-occurrence map, theoretical lenses, factors promoting industry convergence, indicators of industry convergence, the impact of industry convergence and emerging research directions. Based on the above analysis, this paper constructed a theoretical research framework of industry convergence and value innovation.Research limitations/implicationsThis paper only draw data from one database – Web of Science – which cannot provide broad coverage of the research topic. Besides, the bibliometric method of this paper is based on high local citation score and high-frequency words, articles in the skirting subjects’ area may not be analyzed.Practical implicationsWith the rapid development of technology, such as nanotechnology, radio - frequency identification (RFID), etc., the iterative upgrading of products also comes. As a result, the boundary between industries is gradually blurred, and the phenomenon of industry convergence appears. Therefore, managerial decision-makers are facing challenges of how to respond to the convergence phenomena. From the firm level, firms are facing the problem of value innovation of the existing product, new product development and core competence improvement. Industries are facing the problem of transformation and upgrading. This paper provides certain theoretical insights for both firms and industries to guide the practice accordingly.Originality/valueThis paper is the first to use a bibliometric method to examine the topic of industry convergence and value innovation. In addition, this paper presents an in-depth analysis of this topic and provides a comprehensive theoretical research framework for future study.