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PurposeConsidering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research.Design/methodology/approachThis research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis.FindingsResults indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain.Research limitations/implicationsThe analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners.Originality/valueThis study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

This study applies the unified theory of acceptance and use of technology (UTAUT) to investigate the entrepreneurial usage of mobile banking services. The study was conducted during 2017-18 using a partial least squares-structural equation modeling technique. A sample of 206 entrepreneurs, from fourteen suburban towns in India, was studied. The study found that mobile banking intentions mediates the relationship between all three; effort expectancy and use behavior, performance expectancy and use behavior and social influence and use behavior. There was no gender-based difference between the banking behavior among the entrepreneurs. The study also validates the UTAUT theory in an emerging market context. These findings are significant as the entrepreneurial choices regarding mobile banking in emerging markets demands more research. Mobile phones have a deep penetration in the emerging markets and so its role in facilitating the banking needs of the entrepreneurs should be ascertained. The study also contributes to the methods by illustrating the use of importance performance map analysis (IPMA) in the UTAUT context.

This work blends the utility theory with the theory of planned behavior to investigate the management accountant's (MA) intention in using big data. The study was conducted in early 2017 using a partial least squares-structural equation modeling technique with a sample of 203 MAs in 11 Indian cities. The research identified attitude as the most significant antecedent of intent to use big data followed by the subjective norms. These findings have significant managerial relevance for the firms in sensitizing their accounting teams on the benefits of using big data to achieve more voluntary buy in from the MAs. The investigation also contributes to the methods by illustrating the application of two advanced techniques, multi group analysis (MGA) and importance-performance map analysis (IPMA) in validating the theory of planned behavior in an emerging market context.

This work investigates whether management accountants (MA) who have experience of working in multicultural environments are more open to share their knowledge, learning and insights with others or not. The study was conducted in early 2018 by using a Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique with a sample of 107 MAs working in India in 7 different cities and in different multinational organizations. The research identified that coopetition mediated the relationship between cultural intelligence (CQ) and the intention to share knowledge (ISK) as evidenced by both PLS-SEM and fsQCA methods. This finding is significant for both theory and practice as coopetition involves both collaboration and completion amongst the MAs. The Multi Group Analysis (MGA) revealed no significant gender related differences amongst the practicing management accountants. The study also contributes to the methods by illustrating the modelling of the second order construct "cultural intelligence", formatively. Thus, this study illustrates the use of second order reflective-formative constructs in management accounting literature, for exploring the theory. This architecture can be of significant use for future researchers.