scholarly journals Unpacking dialogic accounting: a systematic literature review and research agenda

2021 ◽  
Vol 34 (9) ◽  
pp. 187-220
Author(s):  
Giacomo Manetti ◽  
Marco Bellucci ◽  
Stefania Oliva

PurposeThis article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.Design/methodology/approachThe present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.FindingsFirst, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.Originality/valueThe main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Evangelos Psomas

PurposeMany future research proposals of Lean Manufacturing (LM) are presented in the literature. The purpose of this paper is to determine these future research proposals of LM which are country-related and classify them.Design/methodology/approachA systematic literature review (SLR) of peer-reviewed journal articles in LM was conducted. A total of 145 articles published in 34 journals during 2010–2020 were collected from four major management science publishers namely, Emerald Online, Elsevier/Science Direct, Springer Link and Taylor and Francis. The country-related future research proposals of LM identified in the literature were classified according to, firstly, the continent of the country of reference, and secondly, some form of natural affinity of these proposals creating meaningful themes. The quality tool “affinity diagram” was applied to classify the country-related future research proposals of LM.FindingsThe country-related future research proposals of LM, which are increasing in the literature over time, refer mostly to studies to be conducted in several continents/countries and to multinational studies. Conducting studies specifically in Asia, Europe, South and North America, Africa and Australia–New Zealand is also suggested. The plethora of the country-related future research proposals of LM were classified, based on the affinity of their content, into 18 meaningful themes. These themes were also classified based on their affinity into two broad categories, namely “themes concerning the LM approach itself” and “themes concerning factors outside the LM approach”.Research limitations/implicationsThe restricted number of the databases searched and the subjectivity of classifying the large number of the country-related future research proposals into themes are the main limitations of the present SLR. Based on these limitations, future literature review studies can be carried out.Practical implicationsUseful proposals are provided to researchers of several countries for conducting original and country-specific research studies which can enrich the knowledge of the implementation of LM under the specific circumstances of a country for the benefit of practitioners.Originality/valueThis study goes beyond previous literature review studies on LM by focusing exclusively on the LM future research agenda which is country related. The analytical presentation of the country-related future research proposals as well as the formulation of clusters of these proposals make the present SLR study substantially different from those carried out worldwide so far.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chris Brewster ◽  
Vesa Suutari ◽  
Marie-France Waxin

PurposeThis paper aims: to undertake a systematic literature review on SIEs, examining twenty years of literature published between 2000 and 2020, focusing on the most-cited empirical work in the field; to analyse the topics covered by these studies; and to propose a research agenda.Design/methodology/approachWe conducted a systematic literature review, identifying the 20 most-cited empirical articles through citation analysis during the period and, because citations accrue over time, the six most-cited empirical articles of the last three years. We then used content analysis to examine the main themes they address and identify the research gaps.FindingsThe most common themes addressed in the SIE literature are: analysis of the types and distinctions of SIEs, motivation to undertake self-initiated expatriation, SIEs' adjustment to the new country, and SIEs' careers and outcomes.Originality/valueThis paper provides a first opportunity to look back at 20 years of research into a relatively new topic, highlighting the main research themes and knowledge gaps, and setting directions for future research. The paper expands knowledge on SIEs, assisting SIE scholars and IHRM practitioners to develop a global, critical understanding of SIEs' issues, and hopefully energising future research in this field.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Agus Usman ◽  
Yudi Azis ◽  
Budi Harsanto ◽  
Anton Mulyono Azis

PurposeThe purpose of this paper is to outline the evolution of research on airport service quality and measurement index of passenger satisfaction to explore opportunities for future research direction.Design/methodology/approachA systematic literature review was conducted involving a total final sample 27 articles published during 2000–2020, the source of the database used in this study is Emerald, ScienceDirect, Harzing's Publish or Perish with API Key based on set of inclusion/exclusion criteria for analysis and synthesis to meet the purpose of the paper.FindingsDimensions of measuring airport service quality are currently based on a process approach. There are eight dimensions of ASQ measurement practiced by the industry, which is different from the five dimensions of service quality measurement generally. There is still a theoretical and empirical gap, so one of the challenges in applying the ASQ measurement dimensions is bridging research with applications in the airport industry. Other findings, research on airport service quality measurement is currently focused on passenger satisfaction. The integration of expectation-disconfirmation theory and service profit chain models can be used in service quality, passenger satisfaction and profitability.Research limitations/implicationsThis paper seeks to contribute to and analyze limited articles on service quality at airports and identify further research areas.Originality/valueThis paper tries to explain the development of research on the dimensions of measuring service quality at airports. The author identifies a gap in airport service quality measurement dimensions used by researchers and the industry. The author believes that this study can provide a comprehensive thought on using airport service quality measurement dimensions for future research.


2019 ◽  
Vol 25 (4) ◽  
pp. 592-614 ◽  
Author(s):  
Tobias Pret ◽  
Aviel Cogan

Purpose The purpose of this paper is to review and critique the extant body of literature on artisan entrepreneurship and to develop a research agenda for future studies based on the identified trends and themes. Design/methodology/approach A systematic literature review (SLR) was undertaken across 96 journals ranked by the Association of Business Schools. The initial search yielded 86 papers. Further scrutiny of these studies led to the development of exclusion criteria, resulting in a refined list of 32 articles which advance understanding of artisan entrepreneurship. Using an open coding approach, this SLR then identified seven core themes and 16 sub-themes which the extant literature examines. Findings This SLR finds that artisan entrepreneurship research contributes to understanding of entrepreneurial behaviour, context, motivation, development, resources, diversity and classification. It provides timely insights into coopetition practices, the reciprocal relationship between place and entrepreneurship and the coexistence of social and economic goals. It also reveals characteristics which facilitate venture development, discovers the mutability of various forms of capital, highlights the necessity of studying diverse experiences and identifies benefits and limits of typologies. Main elements of the resulting research agenda include calls for more quantitative research, further attention to context and more holistic treatment of a wider variety of stories. Originality/value This paper presents the first SLR of craft and artisan entrepreneurship research. It not only identifies, analyses and critiques the main streams in the literature, therefore providing an overview of the state of the field, but also highlights areas where this scholarship contributes to understanding of entrepreneurship and upon which future research can build. Artisan entrepreneurship is thus established as worthy of investigation in its own right and as an appropriate context in which to explore entrepreneurial processes. Furthermore, this SLR presents an agenda for future research to advance understanding of artisan entrepreneurship.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alba Viana-Lora ◽  
Antoni Domènech ◽  
Aaron Gutiérrez

PurposeThis paper aims to review conceptual and empirical studies that analyse the impact of the pandemic on mobility and tourism behaviour at destinations in order to identify proposals, forecasts and recommendations to guide the future research agenda on the subject.Design/methodology/approachThis study used a systematic literature review to synthesise information from scientific articles published in journals indexed in the Web of Science database related to tourism mobility at destinations during the COVID-19 pandemic.FindingsThis article found that, according to the existing literature, the COVID-19 pandemic is acting as a catalyst for the sustainable transition of tourism. Although the findings reveal a lack of empirical research on the impact of the pandemic on tourism mobility at destinations, the article synthesizes the short- and long-term impacts of the pandemic and sets out the future research agenda on tourist mobility at destinations.Originality/valueTo the best of the authors' knowledge, this is the first systematic review of the impact of the pandemic on mobility and tourism behaviour at destinations that attempts to describe the emerging challenges and the agenda for future research.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gianluca Solazzo ◽  
Gianluca Elia ◽  
Giuseppina Passiante

Purpose This study aims to investigate the Big Social Data (BSD) paradigm, which still lacks a clear and shared definition, and causes a lack of clarity and understanding about its beneficial opportunities for practitioners. In the knowledge management (KM) domain, a clear characterization of the BSD paradigm can lead to more effective and efficient KM strategies, processes and systems that leverage a huge amount of structured and unstructured data sources. Design/methodology/approach The study adopts a systematic literature review (SLR) methodology based on a mixed analysis approach (unsupervised machine learning and human-based) applied to 199 research articles on BSD topics extracted from Scopus and Web of Science. In particular, machine learning processing has been implemented by using topic extraction and hierarchical clustering techniques. Findings The paper provides a threefold contribution: a conceptualization and a consensual definition of the BSD paradigm through the identification of four key conceptual pillars (i.e. sources, properties, technology and value exploitation); a characterization of the taxonomy of BSD data type that extends previous works on this topic; a research agenda for future research studies on BSD and its applications along with a KM perspective. Research limitations/implications The main limits of the research rely on the list of articles considered for the literature review that could be enlarged by considering further sources (in addition to Scopus and Web of Science) and/or further languages (in addition to English) and/or further years (the review considers papers published until 2018). Research implications concern the development of a research agenda organized along with five thematic issues, which can feed future research to deepen the paradigm of BSD and explore linkages with the KM field. Practical implications Practical implications concern the usage of the proposed definition of BSD to purposefully design applications and services based on BSD in knowledge-intensive domains to generate value for citizens, individuals, companies and territories. Originality/value The original contribution concerns the definition of the big data social paradigm built through an SLR the combines machine learning processing and human-based processing. Moreover, the research agenda deriving from the study contributes to investigate the BSD paradigm in the wider domain of KM.


Sign in / Sign up

Export Citation Format

Share Document