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Open research questions in Business, Education, Mathematics Research

74 gap statements mined from Business, Education, Mathematics Research papers in our 4.5M-paper local library, which holds 690 papers on the topic — drawn mostly from each paper's own stated research gap, future-work, challenge and limitation notes, and its abstract. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one.

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What the literature leaves open

  • Future research could explore the application of the proposed model in different contexts and industries. Further studies could investigate the impact of other variables on the optimization of operational costs in modern supply chains.

    Integración de la Contabilidad Especial y la Logística Inteligente: Un Modelo Analítico para la Optimización de Costos Operativos en Cadenas de Suministro Modernas · 2026 · DOI

  • The gap is the limited articulation between special accounting and intelligent logistics in companies involved in logistical processes. The study identifies a need for research on the integration of specialized accounting systems and intelligent logistics platforms in the context of modern supply chains.

    Integración de la Contabilidad Especial y la Logística Inteligente: Un Modelo Analítico para la Optimización de Costos Operativos en Cadenas de Suministro Modernas · 2026 · DOI

  • The study justifies the necesidad of this investigación due to the lack of prior studies in the Panamanian context.

    Contabilidad gerencial como herramienta estratégica para la optimización logística empresarial en Panamá · 2026 · DOI

  • There is a need for a systematic review of training programs to improve explosive strength in baseball players. The literature lacks a comprehensive review of the most effective training programs for improving explosive strength.

    MÉTODOS PARA EL DESARROLLO DE LA FUERZA EXPLOSIVA EN BEISBOLISTAS. UNA REVISIÓN SISTEMÁTICA. · 2026 · DOI

  • Efficient resource administration is a challenge. Investment project execution and financial planning are areas of concern. Decision-making processes lack an integrative perspective.

    GESTIÓN FINANCIERA EN LAS ENTIDADES MUNICIPALES DE SANTA MARTA Y CIÉNAGA · 2026 · DOI

  • A gap in the application of solid financial management principles was identified. The gap between the normative framework and real financial management practices is a concern.

    GESTIÓN FINANCIERA EN LAS ENTIDADES MUNICIPALES DE SANTA MARTA Y CIÉNAGA · 2026 · DOI

  • The study identifies the need for a regulatory framework that supports the development and implementation of Fintech.

    Factores que influyen en la implementación de Fintech en Latinoamérica: Retos de educación financiera · 2026 · DOI

  • Future research should consider the development of strategies for financial inclusion that take into account the sociocultural particularities and the educational level of the population. Future research should examine the impact of regulatory frameworks on the development and implementation of Fintech.

    Factores que influyen en la implementación de Fintech en Latinoamérica: Retos de educación financiera · 2026 · DOI

  • Future research should analyze the impact of Artificial Intelligence on productivity and competitiveness in different industries and contexts. Future research should investigate the challenges and limitations of adopting Artificial Intelligence in modern enterprises.

    Impacto de la Inteligencia Artificial en la productividad y competitividad en emprendimientos modernos · 2026 · DOI

  • The study identifies a research gap in the lack of investigations on the impact of debt collection management on financial sustainability. The research gap is the need to analyze the relationship between debt collection management and financial health in the manufacturing sector.

    Gestión de cobranza y salud financiera: estudio de caso en empresa manufacturera Vanderbilt S.A.S, Ecuador 2022-2024 · 2026 · DOI

  • There is a lack of consensus on the definition of 'low-cost' private schools. The impact of low-cost private schools on school segregation is unclear.

    Escuelas privadas de bajo costo y su contribución en la segregación escolar · 2026 · DOI

  • Future research should analyze the effects of absenteeism on organizational performance in different contexts. Future research should develop and test interventions to reduce absenteeism. Future research should explore the relationship between absenteeism and other organizational outcomes.

    Ausentismo laboral, productividad y repercusiones en la información contable financiera: evidencia en organizaciones contemporáneas de Panamá · 2026 · DOI

  • There is limited evidence on whether the effect of financial education differs between men and women. Prior studies have not analyzed the relationship between financial education and financial well-being in Mexico, considering gender as a moderating factor.

    Educación financiera y bienestar financiero en México: evidencia de efectos diferenciados por género · 2026 · DOI

  • One of the challenges is the lack of understanding of the relationship between cooperative governance and financial performance. Another challenge is the need for professionalization of governing bodies and strengthening of internal control mechanisms.

    Gobierno cooperativo y desempeño financiero en las instituciones financieras de la economía popular y solidaria: una revisión narrativa · 2026 · DOI

  • Future research should investigate the impact of cooperative governance on financial performance in different contexts and regions. Further studies should explore the relationship between governance structures and financial sustainability in popular and solidarity economy financial institutions.

    Gobierno cooperativo y desempeño financiero en las instituciones financieras de la economía popular y solidaria: una revisión narrativa · 2026 · DOI

  • Future research can explore the use of technology such as artificial intelligence and machine learning in auditing. The study of auditing in other types of financial institutions can provide further insights.

    Auditoría de estados financieros como herramienta para la detección proactiva de riesgos en las Mutualistas · 2026 · DOI

  • The sample size was limited to 60 respondents. The survey was conducted using a convenience sampling method. The results may not be generalizable to all modern enterprises.

    Impacto de la Inteligencia Artificial en la productividad y competitividad en emprendimientos modernos · 2026 · DOI

  • The investment in the Boom Supersonic project involves significant risks. The project requires substantial investment in new technologies and training. The decision to invest is crucial for the future of the company and the regional aerospace industry.

    Bombardier Mexico: Decolagem incerta · 2026 · DOI

  • Auditing studies focus on indicators and risk metrics, but do not examine how auditors' cognitive biases or distortions in interpreting financial data may affect the quality of risk detection or the reliability of audit conclusions.

    Auditoría de estados financieros como herramienta para la detección proactiva de riesgos en las Mutualistas · 2026 · DOI

  • La literatura sobre inteligencia artificial aplicada al control interno empresarial es emergente y presenta un crecimiento sostenido en el período reciente. Se identifican vacíos en la literatura.

    Uso de la inteligencia artificial para fortalecer el control interno empresarial: una revisión sistemática de la literatura (2016–2026) · 2026 · DOI

  • La falta de claridad y difusión de los programas de apoyo financiero. La limitación en el acceso a los programas de apoyo financiero para algunos sectores.

    Inclusión financiera y acceso al crédito: un análisis del papel de entidades financieras y cooperativas en el fomento del emprendimiento en Jipijapa. · 2026 · DOI

  • The study identifies a gap in the understanding of the relationship between financial leverage, decision-making, and competitiveness in the Ecuadorian shrimp sector.

    Apalancamiento financiero y toma de decisiones en la competitividad del sector camaronero · 2026 · DOI

  • La falta de estudios que analicen la relación entre la optimización financiera del presupuesto de marketing y la maximización de utilidades empresariales.

    Optimización financiera del presupuesto de marketing: un enfoque de administración cuantitativa para la maximización de utilidades empresariales · 2026 · DOI

  • The study does not report empirical findings, instead specifying hypotheses and expected results - The sample size may be limited, with a minimum of 85 cases required for PLS-SEM…

    Integración entre auditoría financiera y contabilidad administrativa para fortalecer la gestión del capital humano en empresas con operaciones internacionales · 2026 · DOI

  • Future research can build on the study's findings to develop more effective human capital management practices in internationalized service economies - The use of PLS-SEM analysis can be explored in other contexts to estimate relationships between constructs in human capital management…

    Integración entre auditoría financiera y contabilidad administrativa para fortalecer la gestión del capital humano en empresas con operaciones internacionales · 2026 · DOI

Most-cited papers in Business, Education, Mathematics Research

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Open questions raised by papers listed on this page include: (1) Future research could explore the application of the proposed model in different contexts and industries (“Integración de la Contabilidad Especial y la Logística Inteligente: Un Modelo…”, 2026); (2) The study justifies the necesidad of this investigación due to the lack of prior studies in the Panamanian context (“Contabilidad gerencial como herramienta estratégica para la optimización…”, 2026); (3) There is a need for a systematic review of training programs to improve explosive strength in baseball players (“MÉTODOS PARA EL DESARROLLO DE LA FUERZA EXPLOSIVA EN BEISBOLISTAS. UNA REVISIÓN…”, 2026); (4) Future research should consider the development of strategies for financial inclusion that take into account the sociocultural particularities and the educational level of the population (“Factores que influyen en la implementación de Fintech en Latinoamérica: Retos…”, 2026); (5) Future research should analyze the impact of Artificial Intelligence on productivity and competitiveness in different industries and contexts (“Impacto de la Inteligencia Artificial en la productividad y competitividad en…”, 2026). 74 gap statements have been mined from Business, Education, Mathematics Research papers in our 4.5M-paper local library, which holds 690 papers on the topic; the gaps come from whichever of those papers state one. They are mostly the research gaps the authors state and the papers' abstracts, plus future-work, limitations and challenges passages. The ones listed below are a selection still marked open; each names the study that raised it, with a DOI link where the paper has one, so you can read the original claim in context.

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