Management Accounting in the Digital Era: Literature Review

2022 ◽  
pp. 512-521
Author(s):  
Atheer AlAnsari ◽  
Badreya Alqadhi ◽  
Aysha Aljawder ◽  
Rami Abu Wadi
Keyword(s):  
Literature Review ◽  
Management Accounting ◽  
Digital Era

What do we know about meta-analyses in accounting, auditing, and corporate governance?

2019 ◽  
Vol 27 (1) ◽  
pp. 17-43 ◽  
Author(s):  
Patrick Velte
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Quantitative Research ◽  
Management Accounting ◽  
Meta Analysis ◽  
Financial Accounting ◽  
Content Type ◽  
Moderating Variables ◽  
Independent Variable ◽  
Meta Analyses

PurposeThe purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research.Design/methodology/approachA structured literature review on 63 meta-analyses related to financial accounting, management accounting, auditing, and corporate governance is conducted.FindingsMost of the previous meta-analyses have been focused on the topic of corporate governance with a clear focus on board composition as an independent variable and by integrating research- and country-specific moderating variables. Meta-analyses in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet.Originality/valueMeta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. This literature review gives useful insights for research, practice and regulation.

Librarian Skillsets in the 21st Century

2020 ◽  
pp. 41-58
Author(s):  
Josiline Phiri Chigwada
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Capacity Building ◽  
21St Century ◽  
Formal Education ◽  
Soft Skills ◽  
Web Content ◽  
Digital Era ◽  
Structured Literature Review ◽  
The Way

The chapter showcases the 21st century skills that are required by librarians. The digital era brought about a lot of changes in the way that librarians interact with their clients. Due to the changing needs of clients, librarians should ensure that they are well equipped to deliver the needed services. The objectives of the chapter are to identify the skills that librarians should possess in the 21st century, examine how librarians acquire those skills, and discuss the challenges that are faced when acquiring those skills. Structured literature review and web content analysis were used to get the LIS skills. It was discovered that librarians should possess professional, technical, and soft skills in order to remain relevant in the 21st century. The findings revealed that librarians can acquire skills through on the job trainings or formal education. The major challenge that is faced by librarians is the issue of lack of funds to support their capacity building endeavours.

Efficacy of Culture Houses and Centres in the Acquisition, Preservation, and Dissemination of Indigenous Knowledge in Zimbabwe

2017 ◽  
pp. 259-279
Author(s):  
Josiline Phiri Chigwada ◽  
Blessing Chiparausha
Keyword(s):  
Literature Review ◽  
Indigenous Knowledge ◽  
Ethical Issues ◽  
Web Presence ◽  
Digital Era ◽  
History Of ◽  
History Of Culture

This chapter documents the role played by culture centres and houses in the acquisition, preservation and dissemination of indigenous knowledge (IK) in a digital era in Zimbabwe. It states the ethical issues involved when acquiring, preserving and disseminating IK in the digital era. A history of culture houses and centres was studied and a literature review of the role of culture centres was done. In Zimbabwe, it was noted that culture houses and centres do not have a web presence. However, there are challenges that are met by information specialists working in these culture houses and centres in the process of managing IK. These challenges are part of the ethical issues that should be considered in the production, access and use of IK. Recommendations have been put forward that would help culture houses and centres in their bid to manage IK in the digital era.

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