Open research questions to be addressed by future research

Author(s):  
Allen N. Berger ◽  
Raluca A. Roman
2017 ◽  
Vol 37 (4) ◽  
pp. 117-141 ◽  
Author(s):  
Krista Fiolleau ◽  
Theresa Libby ◽  
Linda Thorne

SUMMARY As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.


2021 ◽  
pp. bmjspcare-2020-002741
Author(s):  
Paola Brunori ◽  
Maria Grazia Celani ◽  
Angelo Alberto Bignamini ◽  
Marzia Carlini ◽  
Rossella Papetti ◽  
...  

ObjectivesThe aim of this study is to collect the perspectives and values of people affected by amyotrophic lateral sclerosis (ALS) and their carers to offer clinicians, researchers and policymakers aspects which are precious in prioritising future research questions and reshaping care service organisations in a participatory approach.Design and settingCohort study using ALS Umbria, the electronic database in Italy.ParticipantsEleven patients and 33 carers who agreed to participate in the study were divided into six focus groups by ‘status’ (patient or carer) and by four severity levels of ‘burden of disease’.MethodsA semiquantitative analysis was undertaken. Each recorded group discussion was transcribed into text file and independently read by two psychologists and two ALS specialists to blindly identify needs, emotions and medical issues, which are the key semantic meanings expressed. Any disagreement in interpretation was resolved through consultation among authors.ResultsCarers pronounced significantly more words related to patient’s disease burden they cared. 40% of subjects expressed the need for ‘assistance’, regardless of the disease burden. ‘Anger’ alone represented more than 1/4 of all expressed emotions and was more common in patients than in carers (73% vs 36%, p=0.077). The most frequent medical issue expressed by 1/3 of participants was ‘difficulty in communication’.ConclusionThis study has given voice to the expectations of those affected by the burden of ALS. ‘Welfare assistance’, ‘anger management’ and resolution of ‘difficulties in communication’ represent issues that need to be analysed in a common prioritised research agenda with sensible and shared outcome measures to implement patient-centred medicine.


2021 ◽  
Vol 26 (2) ◽  
pp. 179-204
Author(s):  
Massimo Sargiacomo ◽  
Stefania Servalli ◽  
Serena Potito ◽  
Antonio D’Andreamatteo ◽  
Antonio Gitto

This study offers an analysis of published historical research on accounting for natural disasters. Drawing on the insights provided by an examination of 35 accounting/business/economic history and generalist journals, 11 articles have been selected and analysed. The analysis conducted on the scattered literature identified the emerging themes, disasters investigated, periods of time explored and main contributions of published research. The analysis is extended by the examination of some key conferences of interdisciplinary history associations, and of the eventual journals/issues where the papers presented were published. The investigation has also been complemented by a brief selection of books showing historical analyses of diverse disasters, typologies and periods of investigation. The stimuli provided by the study have helped to portray the main features of an open research agenda, highlighting possible future research topics and suggesting ancient and recent disasters’ loci to be investigated worldwide.


AI & Society ◽  
2021 ◽  
Author(s):  
Milad Mirbabaie ◽  
Lennart Hofeditz ◽  
Nicholas R. J. Frick ◽  
Stefan Stieglitz

AbstractThe application of artificial intelligence (AI) in hospitals yields many advantages but also confronts healthcare with ethical questions and challenges. While various disciplines have conducted specific research on the ethical considerations of AI in hospitals, the literature still requires a holistic overview. By conducting a systematic discourse approach highlighted by expert interviews with healthcare specialists, we identified the status quo of interdisciplinary research in academia on ethical considerations and dimensions of AI in hospitals. We found 15 fundamental manuscripts by constructing a citation network for the ethical discourse, and we extracted actionable principles and their relationships. We provide an agenda to guide academia, framed under the principles of biomedical ethics. We provide an understanding of the current ethical discourse of AI in clinical environments, identify where further research is pressingly needed, and discuss additional research questions that should be addressed. We also guide practitioners to acknowledge AI-related benefits in hospitals and to understand the related ethical concerns.


Author(s):  
Akrati Saxena ◽  
Harita Reddy

AbstractOnline informal learning and knowledge-sharing platforms, such as Stack Exchange, Reddit, and Wikipedia have been a great source of learning. Millions of people access these websites to ask questions, answer the questions, view answers, or check facts. However, one interesting question that has always attracted the researchers is if all the users share equally on these portals, and if not then how the contribution varies across users, and how it is distributed? Do different users focus on different kinds of activities and play specific roles? In this work, we present a survey of users’ social roles that have been identified on online discussion and Q&A platforms including Usenet newsgroups, Reddit, Stack Exchange, and MOOC forums, as well as on crowdsourced encyclopedias, such as Wikipedia, and Baidu Baike, where users interact with each other through talk pages. We discuss the state of the art on capturing the variety of users roles through different methods including the construction of user network, analysis of content posted by users, temporal analysis of user activity, posting frequency, and so on. We also discuss the available datasets and APIs to collect the data from these platforms for further research. The survey is concluded with open research questions.


2020 ◽  
pp. 237337992096241
Author(s):  
Jessica Sloan Kruger ◽  
Christopher Hollister

This study examines students’ perceptions of an open pedagogy experiment in which they created their own textbook for an undergraduate public health course. The lead author’s primary motivation for developing this assignment was the high cost associated with the traditional textbooks that were otherwise needed to cover the breadth of subject matter in the course. The resulting open textbook included 19 chapters, covering all the required components of the course, and the final version was published in a statewide open educational resource repository. Students provided feedback about this undertaking by way of an end-of-term survey. The results showed high percentages of students who associated the textbook creation project with greater engagement and satisfaction than the passive use of traditional textbooks. Students also reported their perception of a learning benefit related to the creation of course content. Pedagogical implications of this study are discussed, and future research questions are proposed.


2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Warren Young ◽  
Russell Rayner ◽  
Scott Talpey

AbstractAgility is an important skill for both attackers and defenders in invasion sports such as codes of football. On the sporting field, agility requires reacting to a stimulus, often presented by an opponent’s movement, before a change of direction or speed. There is a plethora of research that examines the movement component of agility in isolation, which is described as change-of-direction (COD) ability, and this is thought to underpin agility performance. This opinion article proposes that COD ability should not be researched as the only or primary outcome measure when the objective is to inform agility performance in invasion sports. It is argued that pre-planned COD movements and tests lack ecological validity because they lack perception-action coupling and involve movement out of context from the game. The movement techniques and strength qualities required for the performance of COD tests can be quite different to those required for agility. It is suggested that COD tests can be applied to sports that involve pre-planned COD movements, but researchers should endeavour to use agility tests when studying invasion sports. Some new methods for assessing one-on-one agility contests are reported as potentially valuable for future research, and examples of research questions are provided.


2021 ◽  
Vol 13 (12) ◽  
pp. 6646
Author(s):  
Frederick Ahen ◽  
Joseph Amankwah-Amoah

The need for green business practices and green innovations underscores a growing recognition that climate change is now an existential threat not just to population health but also to the survival of businesses that are unable to embrace green practices with a sense of urgency. This paper contributes to the literature on market violence as an inhibitor of green innovations for sustainable waste management to curb the unneeded health effects of wastes in Africa. Our purpose is to problematize received wisdom, unquestioned assumptions, and incorrect diagnosis of the sources and health consequences of various forms of wastes in Africa. Much of the discourse on this issue remains ahistorical, and that risks leaving aside a vital question of exploitative extraction. By including this ‘out-of-the-box’ explanation through major case references, we are able to shed light on the critical issues that have hitherto received limited attention, thus enabling us to propose useful research questions for future enquiries. We propose a framework that delineates the structural composition of costs imposed by market violence that ranges from extraction to e-waste disposal. We advocate for the engineering of policies that create conditions for doing more with less resources, eliminating waste, and recycling as crucial steps in creating sustainable waste management innovations. Additionally, we highlight a set of fundamental issues regarding enablers and inhibitors of sustainable innovations and policies for waste management worth considering for future research. These include programmed obsolescence, irresponsible extraction, production, and consumption, all seen through the theoretical lens of market violence.


2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Bruno Miranda dos Santos ◽  
Flavio Sanson Fogliatto ◽  
Carolina Melecardi Zani ◽  
Fernanda Araujo Pimentel Peres

Abstract Background Surgical Tray Rationalization (STR) consists of a systematic reduction in the number of surgical instruments to perform specific procedures without compromising patient safety while reducing losses in the sterilization and assembly of trays. STR is one example of initiatives to improve process performance that have been widely reported in industrial settings but only recently have gained popularity in healthcare organizations. Methods We conduct a scoping review of the literature to identify and map available evidence on surgical tray management. Five methodological stages are implemented and reported; they are: identifying research questions, identifying relevant studies, study selection, charting the data, and collating, summarizing and reporting the results. Results We reviewed forty-eight articles on STR, which were grouped according to their main proposed approaches: expert analysis, lean practices, and mathematical programming. We identify the most frequently used techniques within each approach and point to their potential contributions to operational and economic dimensions of STR. We also consolidate our findings, proposing a roadmap to STR with four generic steps (prepare, rationalize, implement, and consolidate) and recommended associated techniques. Conclusions To the best of our knowledge, ours is the first study that reviews and systematizes the existing literature on the subject of STR. Our study closes with the proposition of future research directions, which are presented as nine research questions associated with the four generic steps proposed in the STR roadmap.


2021 ◽  
Vol 55 (1) ◽  
pp. 1-9
Author(s):  
Ingo Frommholz ◽  
Guillaume Cabanac ◽  
Philipp Mayr ◽  
Suzan Verberne

The 11th Bibliometric-enhanced Information Retrieval Workshop (BIR 2021) was held online on April 1st, 2021, at ECIR 2021 as a virtual event. The interdisciplinary BIR workshop series aims to bring together researchers from different communities, especially Scientometrics/Bibliometrics and Information Retrieval. We report on the 11th BIR, its invited talks and accepted papers. Lessons learned from BIR 2021 are discussed and potential future research questions identified that position Bibliometric-enhanced IR as an exciting special yet important branch of IR research.


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