Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations

Open business organizations, where information flows, is shared, and exchanged, are more prepared to adapt and survive chaos, uncertainty, and entropy, so they will be more predisposed to change management. The aim of this study is to analyze research trends at the international level on business in...

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Detalhes bibliográficos
Principais autores: Abad Segura, Emilio, González Zamar, Mariana Daniela, Squillante, Massimo
Formato: info:eu-repo/semantics/article
Idioma:English
Publicado em: MDPI 2021
Assuntos:
Acesso em linha:http://hdl.handle.net/10835/13069
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author Abad Segura, Emilio
González Zamar, Mariana Daniela
Squillante, Massimo
author_facet Abad Segura, Emilio
González Zamar, Mariana Daniela
Squillante, Massimo
author_sort Abad Segura, Emilio
collection DSpace
description Open business organizations, where information flows, is shared, and exchanged, are more prepared to adapt and survive chaos, uncertainty, and entropy, so they will be more predisposed to change management. The aim of this study is to analyze research trends at the international level on business information–entropy correlation in the accounting process of organizations. Mathematical and statistical techniques were applied to 980 articles during the period 1974–2020, obtaining results on the scientific productivity of the driving agents of this topic: authors, research institutions, countries/territories, and journals. Five lines of research were identified during the period analyzed, which mainly study information theory, maximum entropy, information entropy, decision-making, and enthalpy. Future research should focus on analyzing the evolution of this topic, which forms new thematic axes related to bitcoin market efficiency, business hierarchy information, business model evaluation systems, catastrophic economic collapse, corporate diversification, CSR reports affecting accounting conservatism, economic income accounting, and information loss. Currently, the research presents an upward trend, which allows a growing interest in the subject to be deduced in the academic and scientific community worldwide.
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spelling oai:repositorio.ual.es:10835-130692023-04-13T07:47:39Z Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations Abad Segura, Emilio González Zamar, Mariana Daniela Squillante, Massimo entropy business information organization accounting scientific production Open business organizations, where information flows, is shared, and exchanged, are more prepared to adapt and survive chaos, uncertainty, and entropy, so they will be more predisposed to change management. The aim of this study is to analyze research trends at the international level on business information–entropy correlation in the accounting process of organizations. Mathematical and statistical techniques were applied to 980 articles during the period 1974–2020, obtaining results on the scientific productivity of the driving agents of this topic: authors, research institutions, countries/territories, and journals. Five lines of research were identified during the period analyzed, which mainly study information theory, maximum entropy, information entropy, decision-making, and enthalpy. Future research should focus on analyzing the evolution of this topic, which forms new thematic axes related to bitcoin market efficiency, business hierarchy information, business model evaluation systems, catastrophic economic collapse, corporate diversification, CSR reports affecting accounting conservatism, economic income accounting, and information loss. Currently, the research presents an upward trend, which allows a growing interest in the subject to be deduced in the academic and scientific community worldwide. 2021-11-25T13:39:59Z 2021-11-25T13:39:59Z 2021-11-11 info:eu-repo/semantics/article 1099-4300 http://hdl.handle.net/10835/13069 10.3390/e23111493 en https://www.mdpi.com/1099-4300/23/11/1493 Attribution-NonCommercial-NoDerivatives 4.0 Internacional http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess MDPI
spellingShingle entropy
business information
organization
accounting
scientific production
Abad Segura, Emilio
González Zamar, Mariana Daniela
Squillante, Massimo
Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations
title Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations
title_full Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations
title_fullStr Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations
title_full_unstemmed Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations
title_short Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations
title_sort examining the research on business information-entropy correlation in the accounting process of organizations
topic entropy
business information
organization
accounting
scientific production
url http://hdl.handle.net/10835/13069
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