Governance of professional accounting bodies: a comparative analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paul Andon ◽  
Conor Clune
Keyword(s):  
Self Regulation ◽  
Secondary Data ◽  
Detailed Comparison ◽  
Future Research ◽  
International Governance ◽  
Content Type ◽  
Research Themes ◽  
Governance Practices ◽  
Public Disclosures ◽  
Governance Arrangements

PurposeThis study examines the governance structures, practices and related public disclosures of the world's largest professional accounting bodies (PABs). Key aims are to advance the limited available knowledge and guidance on PAB governance and highlight avenues for further research and debate on how PABs can strengthen their governance arrangements.Design/methodology/approachContent analysis of extant governance arrangements for the subject PABs was conducted using a range of secondary data and guided by available international governance frameworks. The authors focused on identifying critical differences across the studied PABs. The governance recommendations and future research themes presented emerged from an analysis of relevant knowledge on governance practices from the academic literature and other sources.FindingsThe paper presents a detailed comparison of PAB governance arrangements across the themes of strategic disclosures, committee arrangements and member engagement. From this analysis, 20 recommendations are presented that seek to fortify the capacity of PABs to uphold their professional and public interest responsibilities.Originality/valueThis is the first paper to systemically examine the governance arrangements of the world's largest PABs. It thus adds to knowledge about the efficacy of extant arrangements in facilitating accountable and transparent self-regulation of PAB responsibilities. Crucial future research opportunities are also highlighted to provoke and guide long-neglected debate on PAB governance.

Critiquing the marginalised place of research on women within international business

2016 ◽  
Vol 12 (4) ◽  
pp. 348-368 ◽  
Author(s):  
Snejina Michailova ◽  
Kate Hutchings
Keyword(s):  
International Business ◽  
Future Research ◽  
Critical Perspective ◽  
Women And Gender ◽  
Content Type ◽  
International Borders ◽  
Research Themes ◽  
The Social ◽  
And Gender ◽  
Considerable Discussion

Purpose This paper aims to provide a critical perspective of how the theme of women, and more broadly gender, have been treated in extant international business (IB) literature. It also suggests meaningful and promising avenues in this research space. Design/methodology/approach This paper is not intended to provide a comprehensive literature review; rather, it offers a critical and reflective view on the development of the IB stream of literature in which discussion of women has been largely marginalised. Findings While women and gender have been topics of considerable discussion across a range of disciplines in the social sciences, they have received limited examination in the IB literature despite this discipline being most suitable for such, given its socio-cultural analyses across international borders and organisations. Research limitations/implications Several themes are suggested as fertile future research avenues. These themes identify gaps in existing knowledge but, more importantly, also problematize prevailing views that IB scholars tend to hold about women and gender. The future research themes suggest that the very context of IB signifies the need for systematic gender analysis which might advance current understanding of women specifically and gender, more broadly, in the IB field. Originality/value This paper makes a salient and timely contribution to the IB field in providing an original, erstwhile unexamined critique of the marginal reflection on women and gender within extant IB research.

Research on capital structure determinants: a review and future directions

2017 ◽  
Vol 13 (2) ◽  
pp. 106-132 ◽  
Author(s):  
Satish Kumar ◽  
Sisira Colombage ◽  
Purnima Rao
Keyword(s):  
Capital Structure ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Secondary Data ◽  
Theoretical Models ◽  
Order Theory ◽  
Organizational Level ◽  
Future Research ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to study the status of studies on capital structure determinants in the past 40 years. This paper highlights the major gaps in the literature on determinants of capital structure and also aims to raise specific questions for future research. Design/methodology/approach The prominence of research is assessed by studying the year of publication and region, level of economic development, firm size, data collection methods, data analysis techniques and theoretical models of capital structure from the selected papers. The review is based on 167 papers published from 1972 to 2013 in various peer-reviewed journals. The relationship of determinants of capital structure is analyzed with the help of meta-analysis. Findings Major findings show an increase of interest in research on determinants of capital structure of the firms located in emerging markets. However, it is observed that these regions are still under-examined which provides more scope for research both empirical and survey-based studies. Majority of research studies are conducted on large-sized firms by using secondary data and regression-based models for the analysis, whereas studies on small-sized firms are very meager. As majority of the research papers are written only at the organizational level, the impact of leverage on various industries is yet to be examined. The review highlights the major determinants of capital structure and their relationship with leverage. It also reveals the dominance of pecking order theory in explaining capital structure of firms theoretically as well as statistically. Originality/value The paper covers a considerable period of time (1972-2013). Among very few review papers on capital structure research, to the best of authors’ knowledge; this is the first review to identify what is missing in the literature on the determinants of capital structure while offering recommendations for future studies. It also synthesize the findings of empirical studies on determinants of capital structure statistically.

Work–life balance: a systematic literature review and bibliometric analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kumari Rashmi ◽  
Aakanksha Kataria
Keyword(s):  
Content Analysis ◽  
Bibliometric Analysis ◽  
Work Life ◽  
Situational Factors ◽  
Work Life Balance ◽  
Future Research ◽  
Life Balance ◽  
Content Type ◽  
Research Themes ◽  
The Impact

Purpose The purpose of this paper is to provide a clear view of current dynamics and research diversification of extant literature in the field of work-life balance (WLB). This paper provides a systematic and critical analysis of WLB literature using bibliometric analysis.Design/methodology/approach Scopus database has been used for carrying out this review that is based on 945 research papers published from 1998 to 2020. The prominence of the research is assessed by studying the publication trend, sample statistics, theoretical foundation, the highly cited research articles and journals, most commonly used keywords, research themes of top four recognized clusters, sub-themes within each cluster and thematic overview of WLB corpus formed on the premise of bibliographic coupling. Additionally, content analysis of recently published papers revealed emerging research patterns and potential gaps.Findings Major findings indicate that the research area consists of four established and emerging research themes based on clusters formed as (1) flexible work arrangements, (2) gender differences in WLB, (3) work–life interface and its related concepts, and (4) WLB policies and practices. Emerging themes identified through content analysis of recent articles include gender discrepancy, the impact of different forms of contextual (situational) factors and organizational culture.Originality/value This research paper is the first of its kind on the subject of WLB as it provides multifariousness of study fields within the WLB corpus by using varied bibliographic mapping approaches. It also suggests viable avenues for future research.

A systematic review of Lean in healthcare: a global prospective

2019 ◽  
Vol 36 (8) ◽  
pp. 1370-1391 ◽  
Author(s):  
Jiju Antony ◽  
Vijaya Sunder M. ◽  
Raja Sreedharan ◽  
Ayon Chakraborty ◽  
Angappa Gunasekaran
Keyword(s):  
Systematic Review ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Healthcare Sector ◽  
Future Research ◽  
Motivating Factors ◽  
Healthcare Organizations ◽  
Content Type ◽  
The Usa ◽  
The Uk

Purpose Fostered by a rapid spread beyond the manufacturing sector, Lean philosophy for continuous improvement has been widely used in service organizations, primarily in the healthcare sector. However, there is a limited research on the motivating factors, challenges and benefits of implementing Lean in healthcare. Taking this as a valuable opportunity, the purpose of this paper is to present the key motivating factors, limitations or challenges of Lean deployment, benefits of Lean in healthcare and key gaps in the literature as an agenda for future research. Design/methodology/approach The authors used the secondary data from the literature (peer-reviewed journal articles) published between 2000 and 2016 to understand the state of the art. The systematic review identified 101 articles across 88 journals recognized by the Association of Business Schools ranking guide 2015. Findings The systematic review helped the authors to identify the evolution, current trends, research gaps and an agenda for future research for Lean in healthcare. A bouquet of motivating factors, challenges/limitations and benefits of Lean in healthcare are presented. Practical implications The implications of this work include directions for managers and healthcare professionals in healthcare organizations to embark on a focused Lean journey aligned with the strategic objectives. This work could serve as a valuable resource to both practitioners and researchers for learning, investigating and rightly adapting the Lean in the healthcare sector. Originality/value This study is perhaps one of the comprehensive systematic literature reviews covering an important agenda of Lean in Healthcare. All the text, figures and tables featured here are original work carried by five authors in collaboration (from three countries, namely, India, the USA and the UK).

scholarly journals Do steering committees really steer?

2019 ◽  
Vol 12 (3) ◽  
pp. 785-807
Author(s):  
Stephen Keith McGrath ◽  
Stephen Jonathan Whitty
Keyword(s):  
Internal Conflict ◽  
Future Research ◽  
Structured Interviews ◽  
Tree Model ◽  
Content Type ◽  
Governance Model ◽  
Efficiency And Effectiveness ◽  
Project Coordination ◽  
Governance Arrangements

Purpose The purpose of this paper is to investigate the confusion among project management practitioners about the role of steering committees. Design/methodology/approach Semi-structured interviews were conducted with highly experienced participants selected from a range of industries and disciplines in Queensland, Australia. Findings Six separate confusions on the role of steering committees were identified within that practitioner community. However, despite participants expressing various opposing views, they had actually come to the same working arrangements for their committees; all that was missing was a common conceptualisation of these working arrangements and consistent terminology. Research limitations/implications The paper provides clear evidence to the academic literature that confusion over the role of steering committees actually exists within the practitioner community and identifies six separate ways in which this occurs. It also identifies a problematic error in the widely used PRINCE2 governance model. Clarity in committee governance arrangements will facilitate future research endeavours through the removal of confusion surrounding committee labelling and accountability. Practical implications A committee decision tree model that guards against all six confusions is proposed for practitioner use, providing a means of avoiding unnecessary internal conflict within organisational governance arrangements. It can be used to check terms of reference of existing or proposed committees, facilitating organisational efficiency and effectiveness. The suggested renaming of project control groups to project coordination groups, and discontinuance of the practice of labelling committees that cannot authorise their decisions as either steering committees or boards, further supports this. Social implications Reconciliation of terminology with actual practice and the consequent clarity of governance arrangements can facilitate building social and physical systems and infrastructure, benefitting organisations, whether public, charitable or private. Originality/value Clarity regarding committee accountability can avoid confusion, misunderstanding and their consequent waste of time, resources and money.

CEO overpayment and underpayment: executives, governance and institutions

2018 ◽  
Vol 16 (1) ◽  
pp. 38-46
Author(s):  
Michael Hitt ◽  
Katalin Takacs Haynes
Keyword(s):  
Design Methodology ◽  
Organizational Context ◽  
Future Research ◽  
Hiring Decisions ◽  
Content Type ◽  
Compensation Plans ◽  
Effective Governance ◽  
Inadequate Information ◽  
Governance Practices ◽  
The Board Of Directors

Purpose Based on the findings of Aguinis et al. (2018) that only a few executives are properly compensated, the purpose of this paper is to examine potential causes and consequences of CEO overpayment and underpayment. Ineffective compensation of the CEO represents a governance failure by the board of directors. Better understanding the reasons for such failures may help boards to correct their processes and to enact more effective governance. Boards must look beyond the normally constrained focus of agency theory to examine executive characteristics and motivation. Thus, tailoring compensation plans and governance to the executive and organizational context requires attention to a broader set of theoretical notions. Design/methodology/approach Using the Aguinis et al. (2018) work, this paper conceptually identifies and explains the causes and consequences of CEO overpayment and underpayment along with their implications for governance and future research. Findings This paper identifies potential reasons for CEO overpayment and underpayment. For example, in addition to poor hiring decisions and inadequately designed compensation plans, CEO overpayment can occur because of executive hubris and greed. Alternatively, CEO underpayment may occur because of a poorly designed plan, inadequate information about the external labor market and the executive’s interests in non-pecuniary benefits (e.g. socio-emotional wealth, altruism). Without proper monitoring and oversight by the board, firm performance commonly suffers. Originality/value This work extends our understanding of why CEOs may be overpaid (e.g. hubris, greed) and why some executives may accept underpayment (e.g. desire for non-pecuniary benefits from SEW or altruism). This paper explains the consequences of ineffective corporate governance practices that allow inefficient CEO compensation. Finally, this paper explores several contingencies that can affect the governance practices and research needed to enhance our knowledge of this important area.

Strategy for crowdsourcing competitions- aligning seeker, solver and supporter efforts

2019 ◽  
Vol 35 (11) ◽  
pp. 4-6
Author(s):  
B.S. Kiran
Keyword(s):  
Collective Intelligence ◽  
Qualitative Interviews ◽  
Secondary Data ◽  
Primary Data ◽  
Future Research ◽  
Exploratory Research ◽  
Content Type ◽  
Critical Elements ◽  
Innovative Solutions ◽  
Archival Documents

Purpose The paper presents the pros and cons of crowdsourcing competitions and highlights the importance of strategy and collaborative efforts. The study identifies the key stakeholders of crowdsourcing and its critical elements (7Ps) that need to be mapped and managed efficiently for obtaining innovative solutions. Design/methodology/approach The paper draws its insights from the explorative research conducted over a two-year period (2016-18). Qualitative interviews held with competition organizers, participants and innovation intermediaries (Innocentive, Nine Sigma, Skild) provided the primary data. Secondary data came from literature survey and the study of archival documents and competition websites. The study was conducted as a part of doctoral research. Findings Crowdsourcing competitions can help organizations to discover innovative solutions by tapping the power of collective intelligence. However, they need to envision and execute these collaborative initiatives strategically and synergistically. Proper design, managerial buy-in and orchestrated efforts by the triumvirate ‘Seekers, solvers and supporters’ are critical to derive the desired outcomes. Research limitations/implications These findings are the resultant outcomes of an exploratory research. Further investigation can help companies to identify the relative importance of the critical elements identified in the study. Future research on the best practices can amplify the prospects of finding innovative solutions through crowdsourcing competitions. Practical implications Crowdsourcing competitions cannot be used impulsively and indiscriminately. Managers have to carefully align the motive and incentive of different actors. Attention to design and the critical factors identified in the study can enhance the prospects of getting qualitative and innovative submissions from the crowd. Social implications Crowdsourcing competitions have great potential to find innovative solutions for many stubborn global problems. When designed and driven rightly, it can expand the solution mix and accelerate the discovery process. Originality/value The paper highlights the need to converge the efforts for diverse stakeholder in crowdsourcing competitions. There are actionable insights for managers in form of 7 Ps- Purpose, Problem, Prize, Platform, Promotion and Partners. When aligned effectively, it can yield innovation dividends to all. By focusing on these vital factors, companies can fine-tune their crowdsourcing strategy and make the initiative more engaging and create value for all the actors.

Immigrant Families Over the Life Course

2009 ◽  
Vol 30 (6) ◽  
pp. 852-872 ◽  
Author(s):  
Rebecca L. Clark ◽  
Jennifer E. Glick ◽  
Regina M. Bures
Keyword(s):  
Living Arrangements ◽  
Family Formation ◽  
Immigrant Families ◽  
Secondary Data ◽  
The United States ◽  
Future Research ◽  
Data Sets ◽  
Policy Makers ◽  
Research Themes ◽  
The Life Course

Family researchers and policy makers are giving increasing attention to the consequences of immigration for families. Immigration affects the lives of family members who migrate as well as those who remain behind and has important consequences for family formation, kinship ties, living arrangements, and children's outcomes. We present a selective review of the literature on immigrant families in the United States, focusing on key research themes and needs. A summary of secondary data sets that can be used to study immigrant families is presented as well as suggestions for future research in this increasingly important area of family research and policy.

The effect of cues on service quality expectations and service selection in a restaurant setting

2016 ◽  
Vol 30 (2) ◽  
pp. 136-140 ◽  
Author(s):  
Jill Sweeney ◽  
Robert W. Armstrong ◽  
Lester W. Johnson
Keyword(s):  
Design Methodology ◽  
Service Selection ◽  
Service Evaluation ◽  
Google Scholar ◽  
Future Research ◽  
Content Type ◽  
Customer Expectations ◽  
Personal Impact ◽  
Research Themes ◽  
The Status

Purpose The purpose of this paper is to revisit our original paper published over 20 years ago and reflect on its purpose, contribution and what we can glean that might have implications for future research. Design/methodology/approach A Google Scholar search showed that the article was cited 74 times. We discuss some of the contexts in which it was cited and identify two research themes that have emanated from this paper and hold promise for future research. Findings We discuss two of the several contexts in which our research is discussed. These include the differential ways in which cues are used in a services context, including the ways in which different cues are used to evaluate services and how cues are used to develop consumer expectations. Originality/value The study, which was cited 74 times according to Google Scholar, was formative in terms of discussion of, for example, how a variety of cues influence customer expectations and service evaluation, and how categories of cues, such as marketer controlled versus non-marketer controlled and personal versus non-personal, impact outcomes. The retrospective analysis was helpful in both reflecting on the status quo on some of these issues and suggesting directions for future research.

Retail shopper marketing: the future of promotional flyers

2015 ◽  
Vol 43 (6) ◽  
pp. 488-502 ◽  
Author(s):  
Cristina Ziliani ◽  
Marco Ieva
Keyword(s):  
Planning Process ◽  
Functional Integration ◽  
Academic Research ◽  
Secondary Data ◽  
Future Research ◽  
Management Process ◽  
Content Type ◽  
Shopper Marketing ◽  
Electronic Intermediaries ◽  
Functional Teams

Purpose – The purpose of this paper is to evaluate the recent evolution of store flyers to illustrate how a tool of traditional marketing can be applied to generate insight on customer “couch-to-cart” behaviour thus supporting an innovating shopper marketing approach. The authors support this position by elaborating on three themes: first, the recent evolution of flyers, driven by incorporation of customer insight derived from loyalty data and by new features enabled by flyer digitalization; second, the evolution of the flyer planning and management process, related to opportunities and challenges in the retailer organisational structure; and third, the rise of online flyer aggregators. Design/methodology/approach – The authors used field interviews. The authors included the perspectives of different subjects involved in planning and delivering flyer-based promotions. Secondary data were also collected regarding flyer activities of a sample of 67 retail groups across 15 countries and four industries. Findings – Critical aspects of flyers as retail marketing tools emerged. The authors found that there are changes taking place in flyer-based promotion caused by “fertilisation” by loyalty data and digital that have not been captured by research so far. Retailers are experimenting with flyer aggregators. These infomediaries generate new insight on various aspects of the shopping cycle. Retailers can use these metrics to improve flyer strategy and negotiation with suppliers. The authors shed light on obstacles that prevent exploitation of shopper marketing benefits and value. Among the managerial challenges the authors found retailer organisation and management and functional integration. Research limitations/implications – The paper points to four areas for future research: promotion innovation, electronic intermediaries, marketing organisation and competition. Research questions are suggested. Practical implications – This study contributes to retail management by identifying best practices that support promotional campaign development in a shopper marketing perspective. The authors provide suggestions around the incorporation of loyalty data in the flyer planning process and the creation of inter-functional teams. Originality/value – Academic research has long addressed flyer-based promotion, but has not linked it to innovation or shopper marketing. Little or no attention has been paid to the flyer management process and its organisational dimensions, nor to digital flyers.

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