过去十年企业腐败预防的定义:未来研究议程的文献计量与内容数据

The definition of corporate corruption prevention during the last decade: Bibliometrics and content data for the future research agenda

BUSINESS STRATEGY AND THE ENVIRONMENT · 2022
被引 7
人大 A-ABS 3

中文导读

通过结构化文献综述分析了近十年企业腐败预防领域的发展,识别出两大研究方向:腐败预防的特征与会计伦理活动,以及反腐败措施、披露与行为对提升公司治理可持续性和企业社会责任的作用。

Abstract

Abstract The purpose of this research is to provide a valuable study about the development of literature on corruption prevention during the last decade suggesting the way for the future agenda. We collected documents with the aims to develop a structured literature review (SLR). We collected 113 documents adopting a not grey analysis. Our results shows two main research areas: (i) the corruption prevention understanding its features and using accounting and ethical activities in the business and government procurement and (ii) anticorruption measures, disclosure and behaviours as renewed tools to increase corporate governance sustainability and corporate social responsibility. This is the first time for proposing the SLR on corporate corruption preventions and renewed models directed to build an updated background and emerging issues. This paper is original because proposes for the first time the literature collection of corporate corruption prevention's models providing valuable insights, critique and definition for the future research.

企业腐败预防文献计量分析公司治理企业社会责任反腐败措施