Information environment : an exploration and clarification of the concept based on prior literature
(2020) In Advances in Accounting 50.- Abstract
- In the accounting and finance literature, the concept of the information environment (IE) is widely used, but its meaning varies across different articles. Given the considerable presence of the IE concept, it seems relevant to clarify the concept and allow a clearer path forward for future research. With this ambition, this paper reviews articles that apply the concept of IE. Our sample consists of 248 articles published within the accounting and finance field between 2000 and 2017. We confirm an increasing trend in the use of the concept over time and discuss the lack of distinctness in the concept's general meaning. Several definitions of IE appear parallel to one another in the literature; in many cases, these definitions are also... (More)
- In the accounting and finance literature, the concept of the information environment (IE) is widely used, but its meaning varies across different articles. Given the considerable presence of the IE concept, it seems relevant to clarify the concept and allow a clearer path forward for future research. With this ambition, this paper reviews articles that apply the concept of IE. Our sample consists of 248 articles published within the accounting and finance field between 2000 and 2017. We confirm an increasing trend in the use of the concept over time and discuss the lack of distinctness in the concept's general meaning. Several definitions of IE appear parallel to one another in the literature; in many cases, these definitions are also inconsistent. To analyze the concept, we use a two-step approach with the following subordinated aims: 1) to identify and clarify different types of IE, and 2) to identify and clarify the components that constitute the firm's IE. We find that the description preceding the term IE signals a border between different types of information or between different societal levels of IE. Also, the concept appears as a “system concept,” and its inclusion of different actors, the relations among these actors, and the effect of these relations on information asymmetry are core aspects that need to be described in future research. (Less)
- Abstract (Swedish)
- En review av forskningen kring "information environment" i syfte att tydliggöra begreppets struktur, innehåll och olika aspekter.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/6f902002-eddd-4b64-a295-25e43b97d164
- author
- Jonnergård, Karin LU ; von Koch, Christopher and Nilsson, Ola
- organization
- alternative title
- Informationsmiljö : en begreppsmässig undersökning och klarläggande baserad på tidigare litteratur
- publishing date
- 2020
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- Information environment, Literature review
- in
- Advances in Accounting
- volume
- 50
- article number
- 100486
- pages
- 11 pages
- publisher
- Elsevier
- external identifiers
-
- scopus:85088990312
- ISSN
- 0882-6110
- DOI
- 10.1016/j.adiac.2020.100486
- language
- English
- LU publication?
- yes
- id
- 6f902002-eddd-4b64-a295-25e43b97d164
- date added to LUP
- 2020-11-05 17:31:58
- date last changed
- 2022-04-19 01:47:49
@article{6f902002-eddd-4b64-a295-25e43b97d164,
abstract = {{In the accounting and finance literature, the concept of the information environment (IE) is widely used, but its meaning varies across different articles. Given the considerable presence of the IE concept, it seems relevant to clarify the concept and allow a clearer path forward for future research. With this ambition, this paper reviews articles that apply the concept of IE. Our sample consists of 248 articles published within the accounting and finance field between 2000 and 2017. We confirm an increasing trend in the use of the concept over time and discuss the lack of distinctness in the concept's general meaning. Several definitions of IE appear parallel to one another in the literature; in many cases, these definitions are also inconsistent. To analyze the concept, we use a two-step approach with the following subordinated aims: 1) to identify and clarify different types of IE, and 2) to identify and clarify the components that constitute the firm's IE. We find that the description preceding the term IE signals a border between different types of information or between different societal levels of IE. Also, the concept appears as a “system concept,” and its inclusion of different actors, the relations among these actors, and the effect of these relations on information asymmetry are core aspects that need to be described in future research.}},
author = {{Jonnergård, Karin and von Koch, Christopher and Nilsson, Ola}},
issn = {{0882-6110}},
keywords = {{Information environment; Literature review}},
language = {{eng}},
publisher = {{Elsevier}},
series = {{Advances in Accounting}},
title = {{Information environment : an exploration and clarification of the concept based on prior literature}},
url = {{http://dx.doi.org/10.1016/j.adiac.2020.100486}},
doi = {{10.1016/j.adiac.2020.100486}},
volume = {{50}},
year = {{2020}},
}