Future studies can use the proposed model to analyze

The gap

Evidence profile

Sourced from the stated research gap and future-work section of the source papers, classified as general, spanning 2 journals.

Supporting evidence — 6 representative gaps

• Contabilidad administrativa y auditoría financiera como herramientas para la gestión del cambio organizacional y del talento humano en empresas multinacionales (2026) · Revista Multidisciplinar Innova Scientia · doi

  The gap in the literature is the lack of integrated evidence on how management accounting and financial auditing influence organizational change management and strategic talent management. The study highlights the need for a framework that connects control, assurance, organizational reconfiguration, and human capabilities. The paper notes that prior research has not fully addressed the relationship between management accounting, financial auditing, and strategic talent management.

  generalstated research gapevidence 5/5
  Keywords: gap literature lack integrated evidence management accounting financial
• Contabilidad administrativa y auditoría financiera como herramientas para la gestión del cambio organizacional y del talento humano en empresas multinacionales (2026) · Revista Multidisciplinar Innova Scientia · doi

  Future research should aim to validate the proposed model and test its generalizability to different contexts. The study suggests that future research should explore the relationships between management accounting, financial auditing, and strategic talent management in different industries and countries. The paper recommends that future research should investigate the role of other factors, such as technology and innovation, in shaping the relationships between management accounting, financial auditing, and strategic talent management.

  generalfuture-work sectionevidence 5/5
  Keywords: future research aim validate proposed model test generalizability
• Contabilidad administrativa y auditoría financiera: Análisis de su influencia en la gestión estratégica del talento humano en empresas multinacionales panameñas (2026) · Revista Multidisciplinar Innova Scientia · doi

  The literature typically studies administrative accounting, financial auditing, and strategic talent management as separate fields. There is a lack of studies that integrate these fields. The study aims to fill this gap by proposing a quantitative model to analyze the influence of administrative accounting and financial auditing on strategic talent management.

  generalstated research gapevidence 5/5
  Keywords: literature typically studies administrative accounting financial auditing strategic
• Contabilidad administrativa y auditoría financiera: Análisis de su influencia en la gestión estratégica del talento humano en empresas multinacionales panameñas (2026) · Revista Multidisciplinar Innova Scientia · doi

  Future studies can use the proposed model to analyze the influence of administrative accounting and financial auditing on strategic talent management in different contexts. Future studies can explore the relationship between accounting and auditing in other industries. Future studies can use different methodologies to validate the proposed model.

  generalfuture-work sectionevidence 5/5
  Keywords: future studies use proposed model analyze influence administrative
• Negocios internacionales, contabilidad administrativa y auditoría financiera: impacto en la gestión del talento humano en organizaciones globales (2026) · Revista Multidisciplinar Innova Scientia · doi

  The literature typically studies international business, administrative accounting, financial auditing, and human talent management separately, limiting understanding of their interdependencies. There is a need for a conceptual model that explains the impact of international orientation, administrative accounting information, and financial audit quality on strategic human talent management.

  generalstated research gapevidence 5/5
  Keywords: literature typically studies international business administrative accounting financial
• La contabilidad tridimensional: Análisis e incidencia financiera en grandes contribuyentes de la provincia de Manabí (2026) · Horizon Nexus Journal · doi

  Future research should investigate the causal relationship between three-dimensional accounting theory and financial performance. Future research should explore the application of this theory in different contexts and industries. Future research should develop more sophisticated methods for analyzing the environmental and social dimensions of accounting practices.

  generalfuture-work sectionevidence 5/5
  Keywords: future research investigate causal relationship between three-dimensional accounting

Questions about this gap