Abad-Segura Emilio, González-Zamar Mariana-Daniela, Squillante Massimo
Department of Economics and Business, University of Almeria, 04120 Almeria, Spain.
Department of Education, University of Almeria, 04120 Almeria, Spain.
Entropy (Basel). 2021 Nov 11;23(11):1493. doi: 10.3390/e23111493.
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.
信息能够流动、共享和交换的开放型商业组织，更有准备去适应并在混乱、不确定性和熵增中生存，因此它们更倾向于进行变革管理。本研究的目的是分析国际层面关于组织会计流程中商业信息与熵相关性的研究趋势。对1974年至2020年期间的980篇文章应用了数学和统计技术，得出了该主题驱动因素（作者、研究机构、国家/地区和期刊）的科研产出结果。在所分析的期间内确定了五条研究路线，主要研究信息论、最大熵、信息熵、决策和焓。未来的研究应侧重于分析该主题的演变，其形成了与比特币市场效率、商业层级信息、商业模式评估系统、灾难性经济崩溃、企业多元化、影响会计稳健性的企业社会责任报告、经济收益会计和信息损失相关的新主题轴。目前，该研究呈现出上升趋势，由此可以推断全球学术界和科学界对该主题的兴趣日益浓厚。
