Abstract Objective This study maps the intellectual structure and thematic evolution of the scholarly literature at the intersection of national and organizational culture, management accounting practices, and managerial decision-making, in order to identify the field’s dominant themes, establish whether cultural analysis in this literature operates predominantly at the national or organizational level, and surface the specific research gaps that remain. Methodology A systematic bibliometric review was conducted following the PRISMA protocol. A Scopus search combining culture-related and management accounting/decision-making terms returned 1,587 records. A two-stage screening process, applying explicit inclusion and exclusion criteria, yielded a final corpus of 483 records. Performance analysis and science mapping were carried out using Biblioshiny (Bibliometrix), complemented by a systematic text-mining scan of abstract content to surface author-stated research gaps across the corpus. Findings The field is in a rapid growth phase, with publication volume nearly tripling since 2022. Research output is geographically diverse, led by the United States but increasingly driven by China, Indonesia, and Malaysia. Three independent bibliometric analyses: trend topic evolution, co-occurrence network mapping, and thematic mapping – converge on the same structural conclusion. Research on organizational culture represents the field’s dominant “Basic Theme”. Conversely, Hofstede-anchored cross-cultural research at the national level occupies a peripheral, low-density position, classifying it among “Emerging or Declining Themes”. A complementary text-mining analysis of the corpus’s abstracts corroborates this pattern from within the primary studies themselves: calls for genuinely comparative, multi-country research designs are among the most frequently self-reported gaps in the literature – matched in prevalence only by calls for research on the culturally embedded adoption of artificial intelligence in management accounting, a separate but equally prominent emerging concern. Value Added To the authors’ knowledge, this study provides the first bibliometric mapping of the intersection between management accounting practices and managerial decision-making. It offers empirical, data-driven evidence – moving beyond purely narrative impressions – that cross-national comparative research remains significantly underdeveloped compared to firm-level organizational culture studies within this literature, and it surfaces the specific thematic and methodological gaps that future research should prioritize. Recommendations Future empirical work should prioritize explicit cross-national comparative designs grounded in established cultural-dimensions frameworks (e.g., Hofstede, Gray) to strengthen the intercultural dimension of this research area, rather than continuing to rely on organizational culture as a proxy for national-level cultural variation. Particular attention should be paid to under-represented sectors and regions (SMEs, the public sector, emerging markets), to the culturally embedded adoption of artificial intelligence, and to longitudinal, mixed-methods designs – the specific gaps most frequently self-reported by the primary literature.
Abstract Objective Effective stock management and material flow control are essential for optimizing inventory levels and improving project performance in the construction sector, where decentralised job sites, variable material consumption, fragmented supply chains and strict budget constraints create distinctive operational challenges. Inadequate visibility of material flows often results in waste, emergency procurement, cost overruns and project delays. This paper examines how integrated management practices, supported by Enterprise Resource Planning (ERP) systems and complementary digital technologies such as Building Information Modeling (BIM), can enhance cost control, budget monitoring and visibility across material flows. Methodology Using a qualitative, exploratory, and descriptive approach, the study conducts a narrative/conceptual review of the literature with thematic content analysis and compares construction practices with those of more standardized sectors, such as retail and manufacturing. Findings The analysis highlights the specific inventory and logistics challenges faced by construction organisations and explores how digital integration can support more effective decision-making and resource coordination. Based on the findings, a conceptual framework is proposed linking ERP–BIM integration, material flow visibility, operational performance and cost control outcomes. Value Added The study contributes to the literature by synthesizing fragmented knowledge on construction logistics, inventory management and digital technologies into a unified conceptual perspective. From a managerial standpoint, the findings emphasise the importance of investing in integrated digital systems and real-time information sharing to improve inventory accuracy, reduce material losses and strengthen budget governance. Recommendations The paper also identifies opportunities for future empirical research, particularly through quantitative studies and multiple case analyses assessing the impact of digital integration on construction project performance.
Abstract Objective The aim of this article is to explain how national culture shapes the development, form and practice of accounting systems, and to present, in a synthetic and comparative way, the principal theoretical frameworks that explain the relationship between culture and accounting. Methodology The paper is based on a critical review and synthesis of the international and Polish literature devoted to the cultural determinants of accounting, with particular attention to the frameworks proposed by Hofstede, Gray and Belkaoui, complemented by a comparative analysis of the Anglo-Saxon and Continental accounting models and of the main areas in which cultural diversity affects accounting practice. Findings National culture shapes the legal, political, social and economic environment within which accounting operates, while accounting itself performs a culture-forming function. Hofstede’s four dimensions of national culture (power distance, uncertainty avoidance, individualism–collectivism, masculinity–femininity) underlie Gray’s four accounting values (professionalism vs. statutory control, uniformity vs. flexibility, conservatism vs. optimism, secrecy vs. transparency), which in turn help explain observable differences between the Continental and Anglo-Saxon accounting models. Belkaoui’s model of cultural relativism and his work on the linguistic shaping of accounting add further explanatory depth, particularly regarding cross-cultural interpretation of accounting language and international standards. Cultural diversity continues to affect financial disclosure, audit judgement, management style, organisational culture, accounting ethics and the interpretation of IFRS, and remains a significant constraint on full international harmonisation. Value Added The article brings together, in a single English-language synthesis, three of the most influential theoretical traditions explaining the cultural determinants of accounting – Hofstede, Gray and Belkaoui – together with the Anglo-Saxon/Continental model comparison, making this body of knowledge more accessible to an international audience of researchers, educators and standard-setters. Recommendations Standard-setters, auditors, educators and practitioners engaged in cross-border financial reporting should explicitly take cultural determinants into account when interpreting and applying international accounting standards; further comparative empirical research is recommended on the influence of culture on the interpretation of IFRS terminology and on disclosure practice.
Abstract Objective To develop a unified conceptual framework explaining how AI-driven data treatment (collecting, integrating, transforming, and inferring from consumer traces) produces consumer profiles, and how those profiles translate into distinct privacy impacts, while showing where governance controls can intervene. Methodology A conceptual, theory-building approach that synthesizes insights across marketing, information systems, and privacy/AI governance literature to model privacy risk as a mechanism chain: data treatment dimensions, profiling intensity, privacy impacts, with governance operating as a moderating layer across the chain. Findings The paper identifies a small set of structural dimensions that largely determine privacy risk: the extent to which data are linkable across contexts, the depth of inference, the persistence of representations over time, and the degree of coupling to consequential actions. These dimensions shape profiling intensity (granularity, profile stability, automation, actionability) and generate multiple harm pathways– informational, autonomy-related, distributive/fairness-related, and security-related – whose severity increases when systems are opaque and hard to contest. Value Added The paper offers a parsimonious vocabulary that connects upstream data practices to downstream harms via profiling intensity, helping researchers and practitioners move beyond narrow “consent/anonymization” framings and better diagnose why privacy harm can occur even when data are legally obtained or “de-identified”. Recommendations Firms should limit high-risk profiling by reducing inference depth, cross-context linkage, and persistence, and by making consequential profiles transparent and contestable; regulators should focus on enforceable rules for transparency/contestability and restrict high-impact profiling; researchers should operationalize key constructs (e.g., inference depth, persistence, actionability) and test the framework empirically across sectors.
Abstract Objective The main objective is to analyze the impact of organizational learning through crisis situations on the effectiveness of coping with them (or minimizing their occurrence) in the future in a logistics company – from the perspective of rank -and -file employees (with over 5 years of service). The main objective is also related to identifying the occurrence of organizational change caused by organizational learning through crisis situations. Methodology The literature section includes the authors’ considerations of three major research areas related to the issues of organizational learning, crisis situations in transport organizations, and organizational change. The empirical part presents the results of the authors’ own qualitative research on the impact of organizational learning on dealing with crisis situations – and how, and if at all, it leads to organizational change. Findings Our own research shows that organizational learning through crisis situations contributes to minimizing their occurrence in the future. Furthermore, it leads to organizational change. Value Added The results of the study bring us closer to understanding how organizational learning through crises situations contributes to organizational change, which can account for increases in work effectiveness. Recommendations Logistics companies should pay more attention to the role of knowledge sharing in structures and to organizational learning through crisis situations, as this increases the effectiveness of dealing with organizational threats.
