The present and future of accounting history

2014 ◽  
Vol 27 (8) ◽  
pp. 1241-1249 ◽  
Author(s):  
Garry D. Carnegie
Keyword(s):  
Social Practice ◽  
Future Research ◽  
Future Directions ◽  
Content Type ◽  
Accounting Research ◽  
Accounting History ◽  
Theoretical Perspectives ◽  
Recent Developments ◽  
New Ideas ◽  
Personal Reflections

Purpose – The purpose of this paper is to outline some personal reflections, based on recent published accounting history research and methodological contributions, on the state of the art and future directions in interdisciplinary research on accounting's past. Design/methodology/approach – An essay focusing on recent developments in the accounting history specialisation and outlining some possible future research developments. Findings – The paper points to the growing literature in the accounting history specialisation; the conduct of historical accounting research across an array of institutions, including business, social and religious institutions; the diversity of theoretical perspectives which have been applied during the past 15-20 years, essentially on the premise of accounting as social practice, and the prospects of theoretically-informed investigations continuing to offer the greatest potential insight into both accounting's present and future. Reflections rendered on possible future directions of historical accounting research may provide some motivation for future research or at least stimulate some discussion and debate on the subject. Research limitations/implications – The analysis and critique represents the author's perspectives as a longstanding academic in the field. Originality/value – The paper may assist in generating some new ideas, topics and approaches for future historical accounting research in any given country or region and may even stimulate “comparative international accounting history” (CIAH) studies in different locations around the globe.

Value co-creation: a review of literature and future research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Victor Saha ◽  
Praveen Goyal ◽  
Charles Jebarajakirthy
Keyword(s):  
Systematic Review ◽  
Future Research ◽  
Review Of Literature ◽  
Relevant Research ◽  
Research Papers ◽  
Future Directions ◽  
Content Type ◽  
Extant Literature ◽  
Future Research Agenda ◽  
Theoretical Perspectives

Purpose The purpose of this paper is to present a systematic review of the available literature on value co-creation (VCC) and provide insightful future directions for research in this domain. Design/methodology/approach The extant literature on VCC has been reviewed by collecting relevant research papers based on certain specified delimiting criteria. A total of 110 research papers have been analysed to gain useful insights into VCC literature. Findings The study analyses the literature on VCC and provides a clear distinction between VCC and its closely related constructs in the literature. The study also draws significant insights from the VCC literature based on some specific parameters. Some frequently used theoretical perspectives have been discussed in the study, thus pointing towards a few alternative theories that can be used for future research. Finally, specific trends emerging from the literature have been discussed that provide a comprehensive understanding of the research inclinations of this concept, along with future scopes of research in the VCC domain. Research limitations/implications The papers were selected for this study based on some delimiting criteria. Thus, the findings cannot be generalised for the entire research on VCC. Originality/value This paper fulfils the need for a systematic review of the extant literature on VCC. The study synthesises literature and bibliography on VCC from 2004 to 2019 to benefit both academics and practitioners and gives some directions to advance this domain of literature.

scholarly journals Diffusion of management accounting innovations: a virus perspective

2019 ◽  
Vol 15 (4) ◽  
pp. 513-534 ◽  
Author(s):  
Daniel Johanson ◽  
Dag Øivind Madsen
Keyword(s):  
Empirical Research ◽  
Management Accounting ◽  
Diffusion Theory ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Accounting Research ◽  
Innovation Diffusion Theory ◽  
Management Fashion ◽  
Theoretical Perspectives

Purpose The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as management fashion. The purpose of this paper is to examine and develop Røvik’s virus theory in the context of how MAIs diffuse. The paper further evaluates and elaborates on the potential usefulness of the virus perspective to empirical research on MAIs. Design/methodology/approach The paper uses a conceptual and explorative research approach. The paper introduces the virus perspective and compares this perspective with several other theoretical perspectives often used in studies of the diffusion of MAIs. This enables the identification of characteristics specific to the virus perspective. The paper also re-examines a number of prior studies of MAIs and identifies different virus characteristics implicit in these studies. Findings The findings of the paper imply that the virus perspective is a useful basis for empirical research on MAIs. The virus perspective differs from other theoretical perspectives in several respects and is particularly suited for longitudinal studies of both MAIs and organizational change. However, the perspective could be used at other levels of analysis as well. The extant studies reviewed in this paper provide support for the viral characteristics of MAIs. The paper also identifies and discusses avenues for future research using the virus perspective as a theoretical lens. Originality/value The virus perspective has been given little attention in research on MAIs, as well as more generally within accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework for studying how demand-side organizations are affected by MAIs over extensive periods of time. The paper also discusses the implications of the virus perspective with respect to the research method.

Reflections on interdisciplinary accounting research: the state of the art of intellectual capital

2014 ◽  
Vol 27 (8) ◽  
pp. 1257-1264 ◽  
Author(s):  
John Dumay
Keyword(s):  
Intellectual Capital ◽  
State Of The Art ◽  
Future Research ◽  
Full Potential ◽  
Future Directions ◽  
Advanced Level ◽  
Content Type ◽  
Accounting Research ◽  
Current State ◽  
Level Of Knowledge

Purpose – The purpose of this paper is to offer reflections and critique not only on the current state of the art for intellectual capital research (ICR) from an interdisciplinary accounting research (IAR) perspective, but also its future directions. Design/methodology/approach – This paper offers a critical reflection based on the author's observations as an IC researcher, reviewer and editor. The author also supports the arguments with some evidence from the research about IC research. Findings – The author argues that most ICR is falling short of achieving “the most advanced level of knowledge and technology” of the art because it inherits flaws from prior research, thus threatening its legitimacy and impact. Research limitations/implications – The author argues that researchers need to go back to the methodological drawing board when designing IAR so future research can achieve its full potential. To do so researchers also need their research to be transformational to engender change, and to be transdisciplinary, which encompasses research beyond the current boundaries of accounting and management. Originality/value – The author identifies and introduces three research shortcuts that prevent ICR projects from being state of the art being copycat, Furphy and technophobic research which provide insights into why not all ICR research is not “state of the art”.

scholarly journals Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research

2016 ◽  
Vol 7 (1) ◽  
pp. 2-25 ◽  
Author(s):  
Giovanna Michelon ◽  
Silvia Pilonato ◽  
Federica Ricceri ◽  
Robin W Roberts
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Environmental Accounting ◽  
Extensive Literature ◽  
Special Issue ◽  
Content Type ◽  
Accounting Research ◽  
Theoretical Perspectives ◽  
Recent Developments ◽  
Cross Fertilization

Purpose – The purpose of this paper is threefold. First, it examines nuances that specific camouflaging perspectives provide to enhance traditional and widely adopted theories in social and environmental accounting. Second, within research on camouflaging, the paper stimulates multidisciplinarity and cross-fertilization by presenting recent developments in organizational theory that hold promise for enhancing our understanding of camouflaging. Finally, it discusses how the research contributions published in this special issue help advance the notion of corporate camouflaging. Design/methodology/approach – The paper makes use of an extensive literature review and discusses research implications related with the choice of theoretical framework. Findings – The idea of camouflaging may provide narrower and more refined perspective(s) that can help researchers delve deeper into their topic of interest and thereby support potentially substantive contributions to the field. Originality/value – The paper offers suggestions for future social and environmental accounting research that adopts the concepts of organized hypocrisy, organizational façades and functional stupidity into the study of organizations.

Recent developments in China’s biopharmaceutical industry (2012-2017)

2019 ◽  
Vol 10 (3) ◽  
pp. 686-707
Author(s):  
Marcus Conlé
Keyword(s):  
Product Innovation ◽  
Academic Research ◽  
Domestic Market ◽  
Growth Strategy ◽  
Future Research ◽  
Biopharmaceutical Industry ◽  
Content Type ◽  
Drug Regulator ◽  
Recent Developments ◽  
Product Portfolios

Purpose The paper aims to take stock of China’s recent biopharmaceutical industry development by analyzing product innovation and changes in the firms’ product portfolios during the five-year period between 2012 and 2017. Design/methodology/approach The paper introduces a classification of biopharmaceutical products. By applying the classification to the product data of China’s drug regulator, the CFDA, it becomes possible to trace the developments within the sector by looking at changes in the number of firms within each subgroup and changes in the number of subgroups in which each firm is involved. The classification allows an evaluation of the latest product innovation achievements. Findings The paper demonstrates a mild shakeout of firms in the relatively long-existing domestic market segments, a trend toward more specialized product portfolios and an enduring prevalence of innovation strategies aimed at exploiting relatively unpopulated domestic market niches instead of pioneering entirely new products. Especially the capability of upgrading to second-generation protein therapeutics has become a key criterion for separating the wheat and the chaff in China’s domestic sector. The paper moreover points out the relevance of acquisitions as a corporate growth strategy. Research limitations/implications The research does not consider complementary indicators, product pipelines in particular. Future research should compare patterns across emerging economies. Originality/value The paper is unique in using the CFDA database for systematic academic research on (bio)pharmaceutical innovation and in introducing a biopharmaceutical product classification to trace innovative activities and changes in corporate product portfolios over time.

Managing the most important asset: a twenty year review on the performance management literature

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ebina Justin M.A. ◽  
Manu Melwin Joy
Keyword(s):  
Performance Management ◽  
Management Practices ◽  
Organizational Outcomes ◽  
Future Research ◽  
System Quality ◽  
Content Type ◽  
Non Profit ◽  
Quantitative Studies ◽  
Theoretical Perspectives ◽  
Human Resource Management Practices

Purpose The three objectives served by this review are to provide readers a limpid insight about the topic performance management (PM), to analyse the latest trends in PM literature and to illustrate the theoretical perspectives. It would be fascinating for the practitioners and researchers to see the latest trends in the PM system, which is not yet covered in previous reviews. The study covers the historical and theoretical perspectives of human resource management practices. We also try to unveil some of the theoretical debates and conflicts regarding the topic. Design/methodology/approach We reviewed 139 studies on PM published within the last 20 years (2000–2020). The method used here is the integrative review method. The criteria used to determine studies are articles from peer-reviewed journals regarding the PM system published between 2000 and 2020. The initial search for studies was conducted using an extensive journal database, and then an intensive reference-based search was also done. Each selected article was coded, themes were identified, and trends for every 5 years were determined. All the articles were analysed and classified based on the methodology used to identify qualitative and quantitative studies. Findings The review concludes that PM literature's emphasis shifted from traditional historical evaluations conducted once or twice a year to forward-looking, feedback-enriched PM systems. By segregating the studies into 5-year periods, we could extract five significant trends that prevailed in the PM literature from 2000 to 2020: reactions to PM system, factors that influence PM system, quality of rating sources, evaluating the PM system and types of the PM system. The review ends with a discussion of practical implications and avenues for future research. Research limitations/implications It is equally a limitation and strength of this paper that we conducted a review of 139 articles to cover the whole works in PM literature during the last 20 years. The study could not concentrate on any specific PM theme, such as exploring employee outcomes or organizational outcomes. Likewise, the studies on public sector and non-profit organizations are excluded from this review, which constitutes a significant share of PM literature. Another significant limitation is that the selected articles are classified only based on their methodology; further classification based on different themes and contexts can also be done. Originality/value The study is an original review of the PM literature to identify the latest trends in the field.

The development of corporate social responsibility in accounting research: evidence from Indonesia

2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Study Results ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

scholarly journals Toward a public service management: past, present, and future directions

2017 ◽  
Vol 28 (5) ◽  
pp. 998-1023 ◽  
Author(s):  
Ian R. Hodgkinson ◽  
Claire Hannibal ◽  
Byron W. Keating ◽  
Rosamund Chester Buxton ◽  
Nicola Bateman
Keyword(s):  
Public Service ◽  
Service Management ◽  
Public Services ◽  
Service Research ◽  
Future Research ◽  
Complex Nature ◽  
Management Research ◽  
Future Directions ◽  
Content Type ◽  
The Public

Purpose In providing a fine-grained analysis of public service management, the purpose of this paper is to make an important contribution to furthering research in service management, a body of literature that has tended to regard public services as homogenous or to neglect the context altogether. Design/methodology/approach Integrating public management and service management literatures, the past and present of public service management are discussed. Future directions for the field are outlined drawing on a service-dominant approach that has the potential to transform public services. Invited commentaries augment the review. Findings The review presents the Public Service Network Framework to capture the public value network in its abstraction and conceptualizes how value is created in public services. The study identifies current shortcomings in the field and offers a series of directions for future research where service management theory can contribute greatly. Research limitations/implications The review encourages service management research to examine the dynamic, diverse, and complex nature of public services and to recognize the importance of this context. The review calls for an interdisciplinary public service management community to develop, and to assist public managers in leveraging service logic. Originality/value The review positions service research in the public sector, makes explicit the role of complex networks in value creation, argues for wider engagement with public service management, and offers future research directions to advance public service management research.

scholarly journals International marketing strategies of emerging market firms

2018 ◽  
Vol 35 (2) ◽  
pp. 202-214 ◽  
Author(s):  
Nathaniel Boso ◽  
Yaw A. Debrah ◽  
Joseph Amankwah-Amoah
Keyword(s):  
Marketing Strategy ◽  
Emerging Market ◽  
International Marketing ◽  
Marketing Strategies ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Theoretical Perspectives ◽  
International Marketing Strategy ◽  
Emerging Market Firms

Purpose The purpose of this paper is twofold: to publish scholarly works that extend knowledge on the drivers, consequences and boundary conditions of international marketing strategies employed by emerging market firms of all sizes and types; and to advance a narrative for future research on emerging market firms’ international marketing activities. Design/methodology/approach To achieve this agenda, the authors invited scholars to submit quality manuscripts to the special issue. Manuscripts that addressed the special issue theme from varied theoretical perspectives and methodological approaches were invited. Findings Out of 70 manuscripts reviewed, 7 are eventually accepted for inclusion in this special issue. The papers touched on interesting research topics bothering on international marketing practices of emerging market firms using blend of interesting theoretical perspectives and variety of methods. Key theoretical perspectives used include resource-based theory, internationalization theory, institutional theory and corporate visual identity theory. The authors employed unique sets of methods including literature review, surveys, panel data, and process-based qualitative and case-study enquiries. The authors used some of the most advanced analytical techniques to analyze their data. Originality/value This introduction to the special issue provides a review of the extant literature on the international marketing strategy of emerging market firms, focusing on summarizing key empirical contributions on the topic over the last three decades. Subsequently, the authors discuss how each paper included in this special issue helps advance the agenda to develop scholarly knowledge on emerging market firms’ international marketing strategy.

Corrosion characterization of Sn-Zn solder: a review

2019 ◽  
Vol 31 (1) ◽  
pp. 52-67 ◽  
Author(s):  
Muhammad Firdaus Mohd Nazeri ◽  
Muhamad Zamri Yahaya ◽  
Ali Gursel ◽  
Fakhrozi Cheani ◽  
Mohamad Najmi Masri ◽  
...  
Keyword(s):  
Mechanical Properties ◽  
Potentiodynamic Polarization ◽  
Electrochemical Impedance ◽  
Alloy System ◽  
Future Research ◽  
Corrosion Properties ◽  
Content Type ◽  
Characterization Techniques ◽  
Recent Developments ◽  
Potentiostatic Polarization

PurposeThe purpose of this paper is to review and examine three of the most common corrosion characterization techniques specifically on Sn-Zn solders. The discussion will highlight the configurations and recent developments on each of the compiled characterization techniques of potentiodynamic polarization, potentiostatic polarization and electrochemical impedance spectroscopy (EIS).Design/methodology/approachThe approach will incorporate a literature review of previous works related to the experimental setups and common parameters.FindingsThe potentiostatic polarization, potentiodynamic polarization and EIS were found to provide crucial and vital information on the corrosion properties of Sn-Zn solders. Accordingly, this solder relies heavily on the amount of Zn available because of the inability to produce the intermetallic compound in between the elements. Further, the excellent mechanical properties and low melting temperature of the Sn-Zn solder is undeniable, however, the limitations regarding corrosion resistance present opportunities in furthering research in this field to identify improvements. This is to ensure that the corrosion performance can be aligned with the outstanding mechanical properties. The review also identified and summarized the advantages, recent trends and important findings in this field.Originality/valueThe unique challenges and future research directions regarding corrosion measurement in Sn-Zn solders were shown to highlight the rarely discussed risks and problems in the reliability of lead-free soldering. Many prior reviews have been undertaken of the Sn-Zn system, but limited studies have investigated the corrosive properties. Therefore, this review focuses on the corrosive characterizations of the Sn-Zn alloy system.

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