scholarly journals Sustainability assurance practices: a systematic review and future research agenda

2021 ◽  
Author(s):  
Saddam A. Hazaea ◽  
Jinyu Zhu ◽  
Saleh F. A. Khatib ◽  
Ayman Hassan Bazhair ◽  
Ahmed A. Elamer
Keyword(s):  
Intellectual Development ◽  
Future Research ◽  
Limited Attention ◽  
Private Institutions ◽  
Non Profit ◽  
Future Research Agenda ◽  
Sustainability Research ◽  
The Usa ◽  
Sustainability Reports ◽  
New Research

Abstract Although firms increasingly publish sustainability reports, assuring such reports is relatively new. This study reviews the literature of sustainability assurance to evaluate the intellectual development of the field and provide recommendations for future studies. It also demonstrates the role of assurance to enhance the credibility of sustainability reports and corporate reputation. This paper systematically reviews 94 papers obtained from the Scopus database between 1993 and August 2021. Our study shows that there is an increase in the number of studies published in recent years. We also found that some countries have received limited attention, such as the USA. The scant literature examining sustainability assurance in private institutions and non-profit organisations should be reinforced. Likewise, the sustainability research also provides limited evidence on the governance debate. The vast majority of research is not based on theoretical grounds. The need for assurance of sustainability reports not only enhances the reputation but also adds more value to the organisation’s planning, monitoring, and accountability. We highlight several new research suggestions that may enhance the understanding of sustainability assurance practices.

scholarly journals Public Administration and Values Oriented to Sustainability: A Systematic Approach to the Literature

2021 ◽  
Vol 13 (5) ◽  
pp. 2566
Author(s):  
Isabel Marques ◽  
João Leitão ◽  
Alba Carvalho ◽  
Dina Pereira
Keyword(s):  
Public Administration ◽  
Future Research ◽  
Main Research ◽  
Sustainable Performance ◽  
Future Research Agenda ◽  
Research Collaborations ◽  
Work Area ◽  
The Social ◽  
The Usa ◽  
The University

Values guide actions and judgements, form the basis of attitudinal and behavioral processes, and have an impact on leaders’ decision-making, contributing to more sustainable performance. Through a bibliometric study and content analysis, 2038 articles were selected from Scopus, from the period 1994–2021, presenting global research tendencies on the subject of values, public administration, and sustainability. The results indicate that Sustainability is the most productive journal, the main research category is in social sciences, the most productive institution is the University of Queensland, the location with the most publications and research collaborations is the USA, and the authors with the greatest number of articles are Chung, from Chung-Ang University; García-Sánchez, from the University of Salamanca; and Pérez, from the University of Cantabria. Analysis of keywords shows that the most relevant are “sustainability”, “CSR”, “sustainable development”, “innovation”, and “leadership”. Time analysis of keywords reveals a tendency for lines of research in the social and work area. The results also provide data about the framing of studies in sustainability pillars and the types of values referred to and indicate the main areas of public administration studied. Finally, a future research agenda is proposed.

Governance Through Civil Society

2020 ◽  
Author(s):  
Jacob Torfing
Keyword(s):  
Civil Society ◽  
Common Ground ◽  
Network Governance ◽  
Future Research ◽  
Public Governance ◽  
Public And Private ◽  
Non Profit ◽  
For Profit ◽  
New Research

In recent years, there has been a growing interest in the role of civil society in public governance, defined as the process of steering society and the economy through collective action and in accordance with some common objectives. Civil society holds valuable experiences, resources and ideas that may be mobilized in support of public governance processes. The heightened interest in civil society has stimulated scholarly debates about the conceptualization of civil society that tends to be defined as an institutional realm of private associations, voluntarism, and active citizens. The theoretical perception on the role of civil society vis-à-vis public governance seems to have moved from mainly considering the governance of civil society and governance in civil society to focusing on governance with civil society through various forms of collaborative network governance and co‑creation processes. In other words, civil society is no longer perceived merely as a target for public governance initiatives promoted by state agencies, nor is it solely praised for its capacity for self-governance. Civil society has been re-casted as a competent and resourceful partner in processes of co-governance in which public and private actors create a common ground for joint problemsolving. The new research on co-governance prompts analysis of the conditions for engaging civil society actors in public governance, the potential benefits and problems of governance based on interaction with civil society, and the need for meta-governance of cross-boundary collaboration. Civil society is often associated with local, place-bound groups and associations, but it is equally important to consider the prospects for global governance to involve the emerging global civil society. The interest in how civil society can play a role in and contribute to public governance has come to stay and prompts us to reflect on future research avenues, including the key question of how we can create platforms for cross-boundary collaboration between public and private for-profit and non-profit actors. As such, the re-casting of civil society as a partner in the co-governance of society also seems to transform the state from an authority standing above society to an opportunity structure that promotes cross-boundary collaboration and co-creation of public value outcomes.

The potential of local food systems in North America: A review of foodshed analyses

2014 ◽  
Vol 30 (5) ◽  
pp. 399-407 ◽  
Author(s):  
M. Horst ◽  
B. Gaolach
Keyword(s):  
North America ◽  
Food Systems ◽  
Food System ◽  
Local Food Systems ◽  
Future Research ◽  
Future Research Agenda ◽  
Data Gaps ◽  
The Usa ◽  
Similarities And Differences ◽  
Significant Opportunity

AbstractFoodshed analysis provides a way to assess the capacity of regions to feed themselves. While dozens of foodshed analyses have been completed across North America, they have not been systematically analyzed. This paper reviews 22 foodshed analyses completed in the USA and Canada between 2000 and 2013. The criteria used to evaluate the foodshed studies are authorship/type of publication, spatial extent, goals and questions, methods and data sources for assessing consumption and production, analysis of pathways from production to consumption and findings. Similarities and differences, along with strengths and weaknesses, are identified. Together, the foodshed studies indicate significant opportunity for food system relocalization across North America. Foodshed studies are a potentially powerful tool for policy analysis and planning. A future research agenda for foodshed studies is identified, including addressing data gaps and establishing more standardized models for evaluating production, consumption and pathways.

scholarly journals Integrated behavioral health treatments: innovations to achieve population impact

2020 ◽  
Vol 10 (3) ◽  
pp. 520-526
Author(s):  
Deborah J Bowen ◽  
Yuhua Bao ◽  
Jo Anne Sirey ◽  
Anna D H Ratzliff
Keyword(s):  
Behavioral Health ◽  
Integrated Care ◽  
Social Systems ◽  
Practical Significance ◽  
Future Research ◽  
Research Activities ◽  
Substance Abuse Disorders ◽  
The Usa ◽  
New Research

Abstract Translational Behavioral Medicine is a journal that brings together relevant scholars and practitioners to produce articles of scientific and practical significance in a variety of fields. Here, we published a call for manuscripts detailing the study of innovations in the field of implementation of integrated care in the USA. We present 13 articles, all peer reviewed and all targeting some aspect of integrated care implementation. These articles include medical and community-based settings, as well as interventions that effectively engage peers, family members, and other social systems to support and extend care. The behavioral health conditions of interest include but were not limited to those that carry the greatest population disease burdens: depression, posttraumatic stress disorder, bipolar disorder, anxiety disorders, and substance abuse disorders. Examples of cross-cutting issues of high interest include research focused on provider and system barriers to integrated care implementation, interventions to improve the use of innovative treatments, disparities in access to care and quality of treatment, the intersection of behavioral health disorders and complex chronic conditions as it affects regimen adherence, health services organization and quality of care, policy effects, innovative methods using health information and mHealth technologies, and personalized/precision medicine. This introduction briefly summarizes some of the relevant topics and background literature. We close with an eye toward future research activities that will continue to advance the field and offer directions to stimulate new research questions in the area.

Conclusions: The new research agenda on electoral management

2019 ◽  
Vol 40 (3) ◽  
pp. 391-403 ◽  
Author(s):  
Pippa Norris
Keyword(s):  
Comparative Research ◽  
Research Agenda ◽  
Aid Effectiveness ◽  
Future Research ◽  
Special Issue ◽  
Future Research Agenda ◽  
Institutional Structures ◽  
Democratic Performance ◽  
New Research ◽  
The Impact

This concluding article begins by considering the reasons behind the growing demand for policy-relevant comparative research into the institutional structures and processes of electoral management. It then outlines the theoretical framework used in this special issue – distinguishing the structure, capacities, and ethos of electoral management – and summarizes the key insights arising from the evidence. Research on electoral management is expanding, nevertheless it suffers from several major challenges, including the difficulties of isolating aid effectiveness in this sector and of determining the impact of electoral management on broader indicators of democratic performance. This constitutes the future research agenda.

scholarly journals Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives

2019 ◽  
Vol 11 (2) ◽  
pp. 291-316 ◽  
Author(s):  
Tom Tyson ◽  
Carol A. Adams
Keyword(s):  
Theoretical Frameworks ◽  
Content Type ◽  
Business Sustainability ◽  
Theoretical Perspectives ◽  
Sustainability Research ◽  
Organizational Theories ◽  
Research Questions ◽  
Sustainability Reports ◽  
New Research ◽  
Opening Up

Purpose Theorizing in the extant sustainability assurance literature is limited. This paper aims to identify apposite organizational theories from related fields which scholars could apply to sustainability assurance research. Through the introduction of theoretical perspectives new to the field, the authors seek to extend current research. Design/methodology/approach A literature review was undertaken and papers using theory to examine research questions concerned with sustainability assurance and business sustainability issues more broadly were categorized by theory and sub area of focus. The authors then considered how organizational theories used in other areas of business sustainability research might augment the current paucity of theorizing applied in sustainability assurance research, thereby opening up new research possibilities. Findings The review identified gaps in current theorizing in sustainability assurance research and theoretical frameworks which have the potential to augment research avenues in sustainability assurance, enhance the way researchers interpret their data and increase the understanding of sustainability assurance decisions. Practical implications Innovation in sustainability assurance research may lead to developments in sustainability assurance practice, which enhances the credibility of sustainability reports. It will inform ongoing debate regarding whether sustainability assurance should be mandatory, whether a specific reporting format and level of assurance should be prescribed, how the practice can be developed and whether alternatives to enhancing the credibility of sustainability reports need to be found. Social implications Enhanced theorizing may shed light on whether sustainability assurance enhances the credibility of sustainability disclosures and whether it leads, or fails to lead, to real improvements in preparers' sustainability-related practices. Originality/value By identifying theories which could be applied to sustainability assurance research, this paper facilitates the development of new avenues of research and new ways of interpreting data from the field.

Tactics to deter deviant consumer behavior: a research agenda

2018 ◽  
Vol 35 (6) ◽  
pp. 577-587 ◽  
Author(s):  
Paula Dootson ◽  
Kim A. Johnston ◽  
Ian Lings ◽  
Amanda Beatson
Keyword(s):  
Consumer Behavior ◽  
Cognitive Dissonance ◽  
Research Agenda ◽  
Negative Impact ◽  
Future Research ◽  
Limited Attention ◽  
Content Type ◽  
Deviant Behaviors ◽  
Future Research Agenda ◽  
Neutralization Techniques

Purpose Deviant consumer behavior (DCB) has serious negative effects on organizations, employees and other customers. While research to date has largely focused on understanding why consumers engage in deviant behaviors, less focus has been placed on exploring how to deter them. This paper aims to shift the conversation from research exploring why consumers engage in deviant behaviors to understanding how DCB could be deterred. Design/methodology/approach In this conceptual paper, a research agenda of deterrence tactics is provided with associated propositions to guide future research in the field of DCB. Findings A deterrence–neutralization–behavior (DNB) framework is proposed to underpin the seven deterrence tactics outlined in this research agenda. The DNB framework illustrates the positive relationship between neutralization techniques and engagement in DCB, because the techniques reduce the level of cognitive dissonance associated with performing a deviant act beyond an individual’s deviance threshold. The framework adds a new proposed moderating role of deterrence tactics. Deterrence tactics are mechanisms that will reintroduce cognitive dissonance, previously reduced through a neutralization technique, by presenting the consumer with a competing piece of information that challenges their attitudes, beliefs or behavior. Therefore, the authors propose that certain deterrence tactics could diminish the positive effect of different neutralization techniques on DCB if the tactics challenge the justifications consumers are using to excuse their actions – subsequently reintroducing cognitive dissonance. Practical implications Practically, this paper is the next step in an effort to provide evidence-based solutions for managers seeking to reduce the negative impact that deviance has on the organization. Originality/value To date, research has focused on understanding why DCB occurs with limited attention on how it can be deterred. The value in this paper is in proposing a series of deterrence tactics that are theoretically matched to established antecedents and neutralization techniques associated with DCB. Overall, this paper provides a future research agenda with propositions to build knowledge on effective deterrence tactics for curbing instances of DCB.

scholarly journals Where is supply chain resilience research heading? A systematic and co-occurrence analysis

2019 ◽  
Vol 49 (8) ◽  
pp. 793-815 ◽  
Author(s):  
Imran Ali ◽  
Ismail Gölgeci
Keyword(s):  
Supply Chain ◽  
Future Research ◽  
Business Policy ◽  
Content Type ◽  
Supply Chain Resilience ◽  
Future Research Agenda ◽  
Analytical Perspective ◽  
New Research ◽  
Advance Theory ◽  
Research Domains

Purpose The purpose of this paper is to algorithmically and objectively investigate the previous literature on supply chain resilience (SCR) and advance theory by synthesizing new research domains. Design/methodology/approach A two-staged analysis approach, integrating systematic literature review (SLR) with VOSviewer co-occurrence analysis, was applied to the articles published between 2003 and 2018. Findings The authors find exponential growth in the literature on SCR over the last decade; however, there is still a gap for empirical research on numerous drivers, barriers, theories, moderators, mediators and research methods intertwined in building SCR. Research limitations/implications The review identifies major clusters in which SCR research is conducted and devises a future research agenda based on the findings of co-occurrence analysis. Practical implications The findings provide managers with a broad spectrum of factors that are indispensable to build resilience and inform business policy. Originality/value While some SLRs exist in the current literature of SCR, the authors undertake a unique analytical perspective, resulting in an idiosyncratic set of research domains for further investigation in the area.

scholarly journals CARONTE project: Creating an Agenda for Research on Transportation Security

2016 ◽  
Author(s):  
Jorge Leon Bello ◽  
Emilio Gonzalez Viosca
Keyword(s):  
Research Agenda ◽  
Transport Systems ◽  
Future Research ◽  
Infrastructure Management ◽  
The European Union ◽  
Research Projects ◽  
Step Method ◽  
Future Research Agenda ◽  
New Research ◽  
High Level

Europe’s prosperity relies on effective transport systems. Any attacks and disturbances to land freight and passenger transport would have significant impact on economic growth, territorial cohesion, social development and the environment. Unfortunately, there are weaknesses in the land transport security.The objective of CARONTE project is define a future research agenda for security in land transport that focuses on core gaps caused by emerging risks while avoiding any doubling-up of research elsewhere. Its research agenda will cover all threats, including cyber-crime, and security aspects across all modes of land transportation. At the same time, it will respect the fundamental human rights and privacy of European citizens. The step-by-step method of CARONTE’s consortium has analyzed the state of the art and emerging risks; has identified gaps, analyses and assessments of potential solutions; and has produced an overall research agenda for the future. CARONTE’s results will answer the following questions among others: Which existing research projects merit a follow up and extension?Where are the combinations or synergy effects to be attended?Which themes and topics should be elaborated in new research projects?Who should be involved and integrated in future research projects (stakeholders, authorities, etc.)? The CARONTE consortium includes universities and research institutes, companies, and end-users providing with experience in research and consultancy in transportation, logistics, infrastructure management, security and communications. ITENE - Instituto Tecnológico del Embalaje, Transporte y Logística-  has been one of the Project partners among a total of 11 members from eight different countries in the European Union which have also been supported via a High Level Advisory Board.DOI: http://dx.doi.org/10.4995/CIT2016.2016.3272

scholarly journals Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities

2021 ◽  
pp. 95-128
Author(s):  
Osama F. Atayah ◽  
◽  
Muneer M. Alshater ◽  
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Content Analysis ◽  
Tax Evasion ◽  
Emerging Technologies ◽  
Future Research ◽  
Prolific Author ◽  
Future Research Agenda ◽  
Publication Number ◽  
The Usa

This study aims to review the existing literature on audit and tax in the context of emerging technologies, besides providing future research agenda. A meta literature approach by combining bibliometric and content analysis was adopted to analyze 154 relevant English articles published in Scopus indexed journals, published over the last 35 years. Using RStudio, VOSviewer, and Microsoft Excel. Quantitative findings reveal that the USA is the top contributor and the most cited in the world. Brigham Young University, on the institutional level, is the most relevant affiliation. Concerning publication number, the Journal of Emerging Technologies in Accounting is the most relevant source. At the same time, the most cited source is the Decision Sciences journal. While the most prolific author is Miklos Vasarhelyi. Moreover, the emerging technologies, including big data, blockchain, and artificial intelligence, have significantly drawn accounting scholars interest from 2015 and thereafter. From the perspective of qualitative findings, the main focus shows that employing advanced technologies offers promising opportunities to mitigate the risk of tax evasion and enhance the auditors' efficiency. The content analysis reports two mainstreams tax and audit; each one is classified into three sub-streams, big data, artificial intelligence, and blockchain. This study contributes to present a clear and coherent understanding of the relevant exact literature and propose future research. However, the study review confines only on audit and tax fields, relying on the Scopus database.

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