A PHILOSOPHY IN ACCOUNTING:  Perception, Accruals, Fraud – A Literature Review with Future Research Direction

TRIANA EVA ADININGSIH

doi:10.20473/baki.v9i2.53285

Authors

TRIANA EVA ADININGSIH
triana.eva.adiningsih-2022@feb.unair.ac.id
UNIVERSITAS AIRLANGGA https://orcid.org/0009-0000-3953-6919

Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia

Articles

September 30, 2024

Downloads

pdf

Abstract
How to Cite
Metrics
References
License

This study uses bibliometric techniques to review the perception, accruals, and fraud literature systematically. The study examines the intellectual structure of this literature by conducting bibliographic coupling analyses. Additionally, the study maps the major conceptual themes in this literature using co-word analysis. Based on the findings, the study proposes a research agenda highlighting opportunities for theoretical development in the perception, accruals, and fraud literature. The study's findings can lead to future research directions and offer insights into the state of the field's investigation at the present time.

ADININGSIH, T. E. (2024). A PHILOSOPHY IN ACCOUNTING: Perception, Accruals, Fraud – A Literature Review with Future Research Direction. BAKI (Berkala Akuntansi Dan Keuangan Indonesia), 9(2), 255–281. https://doi.org/10.20473/baki.v9i2.53285

Download Citation

Acs, Z. J., Braunerhjelm, P., Audretsch, D. B., & Carlsson, B. (2009). The knowledge spillover theory of entrepreneurship. Small Business Economics, 32(1), 15–30. https://doi.org/10.1007/s11187-008-9157-3

Aghazadeh, H., & Zandi, F. (2022). International growth of SMEs: exploring the effects of adaptive selling, institutional knowledge, innovativeness and opportunity recognition. Journal of Entrepreneurship in Emerging Economies, 14(6), 1265–1298. https://doi.org/10.1108/JEEE-02-2021-0051

Andersson, S., & Evers, N. (2015). International opportunity recognition in international new ventures”a dynamic managerial capabilities perspective. Journal of International Entrepreneurship, 13(3), 260–276. https://doi.org/10.1007/s10843-015-0149-5

Ardichvili, A., Cardozo, R., & Ray, S. (2003a). A theory of entrepreneurial opportunity identification and development. Journal of Business Venturing, 18(1), 105–123. https://doi.org/https://doi.org/10.1016/S0883-9026(01)00068-4

Ardichvili, A., Cardozo, R., & Ray, S. (2003b). A theory of entrepreneurial opportunity identification and development. Journal of Business Venturing, 18(1), 105–123. https://doi.org/https://doi.org/10.1016/S0883-9026(01)00068-4

Arenius, P., & Clercq, D. De. (2005). A network-based approach on opportunity recognition. Small Business Economics, 24(3), 249–265. https://doi.org/10.1007/s11187-005-1988-6

Arentz, J., Sautet, F., & Storr, V. (2013). Prior-knowledge and opportunity identification. Small Business Economics, 41(2), 461–478. https://doi.org/10.1007/s11187-012-9437-9

Audretsch, D. B., & Belitski, M. (2013). The missing pillar: The creativity theory of knowledge spillover entrepreneurship. Small Business Economics, 41(4), 819–836. https://doi.org/10.1007/s11187-013-9508-6

Audretsch, D. B., & Fiedler, A. (2023). Does the entrepreneurial state crowd out entrepreneurship? Small Business Economics, 60(2), 573–589. https://doi.org/10.1007/s11187-022-00604-x

Barnett, T., & Valentine, S. (2004). Issue contingencies and marketers' recognition of ethical issues, ethical judgments and behavioral intentions. Journal of Business Research, 57(4), 338–346. https://doi.org/10.1016/S0148-2963(02)00365-X

Baron, R. A., Hmieleski, K. M., & Henry, R. A. (2012). Entrepreneurs' dispositional positive affect: The potential benefits - and potential costs - of being "up.” Journal of Business Venturing, 27(3), 310–324. https://doi.org/10.1016/j.jbusvent.2011.04.002

Bergantino, A. S., Capozza, C., & Spiru, A. (2023). Transport endowment, knowledge spillovers and firm performance in emerging economies. Small Business Economics. https://doi.org/10.1007/s11187-023-00739-5

Bhardwaj, R., Bindra, S., Singh, T., & Sahay, A. (2023). Toward a typology of entrepreneurial bricolage and its capabilities. Journal of Entrepreneurship in Emerging Economies. https://doi.org/10.1108/JEEE-07-2022-0205

Buchholz, F., Lopatta, K., & Maas, K. (2020). The deliberate engagement of narcissistic CEOs in earnings management. Journal of Business Ethics, 167(4), 663–686. https://doi.org/10.1007/s10551-019-04176-x

Burrell, G., & Morgan, G. (2019). Sociological paradigms and organisational analysis: Elements of the sociology of corporate life.

Chanda, S., Burton, B., & Dunne, T. (2017). The nature and potential of corporate governance in developing countries: Zambian perceptions. Accounting, Auditing and Accountability Journal, 30(6), 1257–1287. https://doi.org/10.1108/AAAJ-08-2015-2208

Cheung, C. W. M. (2016). Exploitative learning and entrepreneurial opportunity recognition of a family business in Hong Kong during and after the Second World War. Journal of Entrepreneurship in Emerging Economies, 8(3), 321–334. https://doi.org/10.1108/JEEE-06-2015-0035

Cooper, S., Crowther, D., & Carter, C. (2001). Challenging the predictive ability of accounting techniques in modelling organizational futures. Management Decision, 39(2), 137–146. https://doi.org/https://doi.org/10.1108/EUM0000000005419

Culiberg, B., & Bajde, D. (2014). Do you need a receipt? Exploring consumer participation in consumption tax evasion as an ethical dilemma. Journal of Business Ethics, 124(2), 271–282. https://doi.org/10.1007/s10551-013-1870-4

Dana, L. P., & Ratten, V. (2017). International entrepreneurship in resource-rich landlocked African countries. Journal of International Entrepreneurship, 15(4), 416–435. https://doi.org/10.1007/s10843-017-0211-6

Devece, C., Peris-Ortiz, M., & Rueda-Armengot, C. (2016). Entrepreneurship during economic crisis: Success factors and paths to failure. Journal of Business Research, 69(11), 5366–5370. https://doi.org/10.1016/j.jbusres.2016.04.139

Downes, T., & Marchant, T. (2016). The extent and effectiveness of knowledge management in Australian community service organisations. Journal of Knowledge Management, 20(1), 49–68. https://doi.org/10.1108/JKM-11-2014-0483

Edi, E., & Enzelin, I. (2022). Analyzing the effect of accounting ethics toward the quality of financial report. Journal of Accounting Finance and Auditing Studies (JAFAS), 8(2), 36–53. https://doi.org/10.32602/jafas.2022.009

Endres, A. M., & Woods, C. R. (2007). The case for more "subjectivist” research on how entrepreneurs create opportunities. International Journal of Entrepreneurial Behaviour and Research, 13(4), 222–234. https://doi.org/10.1108/13552550710760003

Falbe, C. M., Dandridge, T. C., & Kumar, A. (1998). The effect of organizational context on entrepreneurial strategies in franchising. Journal of Business Venturing, 14, 125–140. https://doi.org/https://doi.org/10.1016/S0883-9026(97)00099-2

Fischer, A. (2011). Recognizing opportunities: Initiating service innovation in PSFs. Journal of Knowledge Management, 15(6), 915–927. https://doi.org/10.1108/13673271111179280

Frederiks, A. J., Englis, B. G., Ehrenhard, M. L., & Groen, A. J. (2019). Entrepreneurial cognition and the quality of new venture ideas: An experimental approach to comparing future-oriented cognitive processes. Journal of Business Venturing, 34(2), 327–347. https://doi.org/10.1016/j.jbusvent.2018.05.007

Fülöp, M. T., Topor, D. I., Ionescu, C. A., Cifuentes-Faura, J., & MÄƒgdaÈ™, N. (2023). Ethical concerns associated with artificial intelligence in the accounting profession: A curse or a blessing? Journal of Business Economics and Management, 24(2), 387–404. https://doi.org/10.3846/jbem.2023.19251

Garaus, M., Wagner, U., & Rainer, R. C. (2021). Emotional targeting using digital signage systems and facial recognition at the point-of-sale. Journal of Business Research, 131, 747–762. https://doi.org/10.1016/j.jbusres.2020.10.065

Haaja, E. (2020). Why do some SMEs engage in joint internationalisation and others do not? Exploring the role of mental images in collective international opportunity recognition. Journal of International Entrepreneurship, 18(1), 15–43. https://doi.org/10.1007/s10843-019-00253-4

Hajizadeh, A., & Zali, M. (2016). Prior knowledge, cognitive characteristics and opportunity recognition. International Journal of Entrepreneurial Behaviour and Research, 22(1), 63–83. https://doi.org/10.1108/IJEBR-05-2015-0110

Hamdi-Kidar, L., & Vellera, C. (2018). Triggers entrepreneurship among creative consumers. Journal of Business Research, 92, 465–473. https://doi.org/10.1016/j.jbusres.2018.07.018

Hannibal, M., Evers, N., & Servais, P. (2016). Opportunity recognition and international new venture creation in university spin-offs”Cases from Denmark and Ireland. Journal of International Entrepreneurship, 14(3), 345–372. https://doi.org/10.1007/s10843-016-0181-0

Hanohov, R., & Baldacchino, L. (2018). Opportunity recognition in sustainable entrepreneurship: an exploratory study. International Journal of Entrepreneurial Behaviour and Research, 24(2), 333–358. https://doi.org/10.1108/IJEBR-12-2015-0275

Hayibor, S., & Wasieleski, D. M. (2009). Effects of the use of the availability heuristic on ethical decision-making in organizations. Journal of Business Ethics, 84(SUPPL. 1), 151–165. https://doi.org/10.1007/s10551-008-9690-7

Jarvis, L. C. (2016). Identification, intentions and entrepreneurial opportunities: an integrative process model. International Journal of Entrepreneurial Behaviour and Research, 22(2), 182–198. https://doi.org/10.1108/IJEBR-02-2015-0041

Jiang, S., Nguyen, D. K., Dai, P. F., & Meng, Q. (2023). Monetary income as opportunity cost: exploring the negative effect on free knowledge contribution of knowledge suppliers. Journal of Knowledge Management. https://doi.org/10.1108/JKM-09-2022-0694

Joshi, M., Dixit, S., & Sinha, A. (2017). Comfort and shelter for all: a case of an entrepreneurial firm. Journal of Entrepreneurship in Emerging Economies, 9(3), 333–347. https://doi.org/10.1108/JEEE-03-2017-0021

Kuckertz, A., Kollmann, T., Krell, P., & Stöckmann, C. (2017). Understanding, differentiating, and measuring opportunity recognition and opportunity exploitation. International Journal of Entrepreneurial Behaviour and Research, 23(1), 78–97. https://doi.org/10.1108/IJEBR-12-2015-0290

Lim, W. L., Lee, Y., & Mamun, A. Al. (2023). Delineating competency and opportunity recognition in the entrepreneurial intention analysis framework. Journal of Entrepreneurship in Emerging Economies, 15(1), 212–232. https://doi.org/10.1108/JEEE-02-2021-0080

Loras, J., & Vizcaíno, J. (2013). Is technical training an obstacle to entrepreneurship? Management Decision, 51(5), 999–1010. https://doi.org/10.1108/MD-09-2012-0685

Manesh, S. M. Z. E., & Rialp-Criado, A. (2019). International ecopreneurs: The case of eco-entrepreneurial new ventures in the renewable energy industry. Journal of International Entrepreneurship, 17(1), 103–126. https://doi.org/10.1007/s10843-017-0222-3

Marshall, R. S. (2011). Conceptualizing the international for-profit social entrepreneur. Journal of Business Ethics, 98(2), 183–198. https://doi.org/10.1007/s10551-010-0545-7

Mejri, K., & Umemoto, K. (2010). Small- and medium-sized enterprise internationalization: Towards the knowledge-based model. Journal of International Entrepreneurship, 8(2), 156–167. https://doi.org/10.1007/s10843-010-0058-6

Mezias, S. J., & Kuperman, J. C. (1994). The community dynamics of entrepreneurship: The birth of the American film industry, 1895-1929. Division of the Academy of Management Meetings, 16, 209–233. https://doi.org/https://doi.org/10.1016/S0883-9026(99)00057-9

Morgan, G. (1988). Accounting as reality construction: Towards a new epistemology for accounting practice*. Accounting Organizations and Society, 13(5), 477–485.

Murphy, M., Danis, W. M., Mack, J., & Sayers, (Kekinusuqs) Judith. (2020). From principles to action: Community-based entrepreneurship in the Toquaht Nation. Journal of Business Venturing, 35(6). https://doi.org/10.1016/j.jbusvent.2020.106051

Onjewu, A. K. E., Anosike, P., & Godwin, E. S. (2023). The mediating role of planned behaviour in the religiosity and nascent entrepreneurship nexus. International Journal of Entrepreneurial Behaviour and Research, 29(8), 1950–1969. https://doi.org/10.1108/IJEBR-08-2022-0771

Packard, M. D., & Burnham, T. A. (2021). Do we understand each other? Toward a simulated empathy theory for entrepreneurship. Journal of Business Venturing, 36(1). https://doi.org/10.1016/j.jbusvent.2020.106076

Paoloni, M., Coluccia, D., Fontana, S., & Solimene, S. (2020). Knowledge management, intellectual capital and entrepreneurship: a structured literature review. Journal of Knowledge Management, 24(8), 1797–1818. https://doi.org/10.1108/JKM-01-2020-0052

Poblete, C., & Mandakovic, V. (2021). Experts in entrepreneurship: opportunities and context evaluation from the perspective of entrepreneurs and non-entrepreneurs. Journal of Entrepreneurship in Emerging Economies, 13(5), 922–944. https://doi.org/10.1108/JEEE-01-2020-0014

Prandelli, E., Pasquini, M., & Verona, G. (2016). In user's shoes: An experimental design on the role of perspective taking in discovering entrepreneurial opportunities. Journal of Business Venturing, 31(3), 287–301. https://doi.org/10.1016/j.jbusvent.2016.02.001

Prince, S., Chapman, S., & Cassey, P. (2021). The definition of entrepreneurship: is it less complex than we think? International Journal of Entrepreneurial Behaviour and Research, 27(9), 26–47. https://doi.org/10.1108/IJEBR-11-2019-0634

Ramoglou, S. (2021). Knowable opportunities in an unknowable future? On the epistemological paradoxes of entrepreneurship theory. Journal of Business Venturing, 36(2). https://doi.org/10.1016/j.jbusvent.2020.106090

Rashid, M., Khan, N. U., Riaz, U., & Burton, B. (2023). Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy. Journal of Accounting in Emerging Economies, 13(1), 167–194. https://doi.org/10.1108/JAEE-04-2021-0135

Ratanavanich, M., & Charoensukmongkol, P. (2023). Effects of improvisational behavior on entrepreneurial activities and firm performance: the moderating roles of firm size and business experience. Journal of Entrepreneurship in Emerging Economies. https://doi.org/10.1108/JEEE-11-2022-0350

Razzak, M. R., & Al Riyami, S. (2023). What drives social entrepreneurial intentions after retirement from a full-time career? Evidence from Oman. Journal of Entrepreneurship in Emerging Economies. https://doi.org/10.1108/JEEE-01-2023-0017

Renko, M., Shrader, R. C., & Simon, M. (2012). Perception of entrepreneurial opportunity: A general framework. Management Decision, 50(7), 1233–1251. https://doi.org/10.1108/00251741211246987

Riduwan, A., Triyuwono, I., Irianto, G., & Ludigdo, U. (2010). Semiotika laba akuntansi: Studi kritikal-posmodernis Derridean. Jurnal Akuntansi Dan Keuangan Indonesia, 7(1), 38–60. https://doi.org/https://doi.org/10.21002/jaki.2010.03

Robson, K. (1992). Accounting numbers as "inscription”: Action at a distance and the development of accounting*. Accounting Organizations and Society , 17(7), 685–708.

Rosenberg, A. (2012). Philosophy of social science (Fourth). Westview Press.

Rundh, B. (2015). International market development: The small and medium sized firm's opportunity or dilemma. Management Decision, 53(6), 1329–1345. https://doi.org/10.1108/MD-10-2014-0621

Sáenz González, J., & García-Meca, E. (2014). Does corporate governance influence earnings management in Latin American markets? Journal of Business Ethics, 121(3), 419–440. https://doi.org/10.1007/s10551-013-1700-8

Sahut, J. M., Iandoli, L., & Teulon, F. (2021). The age of digital entrepreneurship. Small Business Economics, 56(3), 1159–1169. https://doi.org/10.1007/s11187-019-00260-8

Sandria, F. (2021, July 27). Deretan skandal lapkeu di pasar saham RI, Indofarma-Hanson! CNBC Indonesia. https://www.cnbcindonesia.com/market/20210726191301-17-263827/deretan-skandal-lapkeu-di-pasar-saham-ri-indofarma-hanson

Sari, M. P., Sihombing, R. M., Utaminingsih, N. S., Jannah, R., & Raharja, S. (2024). Analysis of hexagon on fraudulent financial reporting with the audit committee and independent commissioners as moderating variables. Quality - Access to Success, 25(198), 10–19. https://doi.org/10.47750/QAS/25.198.02

Seymour, R. G. (2006). Hermeneutic phenomenology and international entrepreneurship research. Journal of International Entrepreneurship, 4(4), 137–155. https://doi.org/10.1007/s10843-007-0011-5

Siegel, D. S., & Renko, M. (2012). The role of market and technological knowledge in recognizing entrepreneurial opportunities. Management Decision, 50(5), 797–816. https://doi.org/10.1108/00251741211227500

Smith, A. D., & Rupp, W. T. (2003). Knowledge workers: Exploring the link among performance rating, pay and motivational aspects. Journal of Knowledge Management, 7(1), 107–124. https://doi.org/10.1108/13673270310463662

So, J. C. F., & Bolloju, N. (2005). Explaining the intentions to share and reuse knowledge in the context of IT service operations. Journal of Knowledge Management, 9(6), 30–41. https://doi.org/10.1108/13673270510629945

Staubus, G. J. (2005). Ethics failures in corporate financial reporting. Journal of Business Ethics, 57(1), 5–15. https://doi.org/10.1007/s10551-004-3811-8

Suseno, F. M. (2016). Filsafat sebagai ilmu kritis.

Szulczewska-Remi, A., & Nowak-Mizgalska, H. (2023). Who really acts as an entrepreneur in the science commercialisation process: the role of knowledge transfer intermediary organisations. Journal of Entrepreneurship in Emerging Economies, 15(1), 1–31. https://doi.org/10.1108/JEEE-09-2020-0334

Terán-Yépez, E., Jiménez-Castillo, D., & Sánchez-Pérez, M. (2021). International opportunity recognition: A comprehensive bibliometric review. Journal of International Entrepreneurship, 19(1), 18–52. https://doi.org/10.1007/s10843-020-00276-2

Tominc, P., & Rebernik, M. (2007). Growth aspirations and cultural support for entrepreneurship: A comparison of post-socialist countries. Small Business Economics, 28(2–3), 239–255. https://doi.org/10.1007/s11187-006-9018-x

Tuomisalo, T. (2019). Emergence of an entrepreneurial opportunity: A case within a Finnish telecommunication international new venture. Journal of International Entrepreneurship, 17(3), 334–354. https://doi.org/10.1007/s10843-019-00247-2

Valentine, S., & Fleischman, G. (2003). Ethical reasoning in an equitable relief innocent spouse context. Journal of Business Ethics, 45(4), 325–339. https://www.jstor.org/stable/25075076

Valentine, S., & Godkin, L. (2019). Moral intensity, ethical decision making, and whistleblowing intention. Journal of Business Research, 98, 277–288. https://doi.org/10.1016/j.jbusres.2019.01.009

Vandor, P., & Franke, N. (2016). See Paris and... found a business? The impact of cross-cultural experience on opportunity recognition capabilities. Journal of Business Venturing, 31(4), 388–407. https://doi.org/10.1016/j.jbusvent.2016.03.003

Wang, Y. L., Ellinger, A. D., & Wu, Y. C. J. (2013). Entrepreneurial opportunity recognition: An empirical study of R&D personnel. Management Decision, 51(2), 248–266. https://doi.org/10.1108/00251741311301803

Warnick, B. J., Kier, A. S., LaFrance, E. M., & Cuttler, C. (2021). Head in the clouds? Cannabis users' creativity in new venture ideation depends on their entrepreneurial passion and experience. Journal of Business Venturing, 36(2). https://doi.org/10.1016/j.jbusvent.2020.106088

Wesley, C. L., Kong, D. T., Lubojacky, C. J., Kim Saxton, M., & Saxton, T. (2022). Will the startup succeed in your eyes? Venture evaluation of resource providers during entrepreneurs' informational signaling. Journal of Business Venturing, 37(5). https://doi.org/10.1016/j.jbusvent.2022.106229

Zhang, X., & Jiang, J. Y. (2015). With whom shall I share my knowledge? A recipient perspective of knowledge sharing. Journal of Knowledge Management, 19(2), 277–295. https://doi.org/10.1108/JKM-05-2014-0184

Zupic, I., & ÄŒater, T. (2015). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429–472. https://doi.org/https://doi.org/10.1177/1094428114562629

A PHILOSOPHY IN ACCOUNTING

Perception, Accruals, Fraud – A Literature Review with Future Research Direction

Authors

Downloads

Most read articles by the same author(s)

SidebarMenu

EditorialTeam

Meet Our Editorial Team

Special Edition

Accreditation

In Collaboration With

Statistic

Template

Journal Citation analysis

Reference Manager

IndexedBy

Indexed In

Information

Address

Contact Info: