The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Lombardi ◽  
Charl de Villiers ◽  
Nicola Moscariello ◽  
Michele Pizzo
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Theory And Practice ◽  
Future Research ◽  
Content Type ◽  
Main Research ◽  
Research Areas ◽  
The Impact ◽  
Practical Implications

PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research.Design/methodology/approachThe authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core.FindingsOne of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory.Practical implicationsThe results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice.Originality/valueThe authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.

Entrepreneurship in rural hospitality and tourism. A systematic literature review of past achievements and future promises

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arun Thirumalesh Madanaguli ◽  
Puneet Kaur ◽  
Stefano Bresciani ◽  
Amandeep Dhir
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
The Body ◽  
Future Research ◽  
Limited Attention ◽  
High Concentration ◽  
Content Type ◽  
Research Areas ◽  
Hospitality And Tourism

Purpose Entrepreneurship in the rural hospitality and tourism sector (RHT) has received wide attention in the past decade. However, a systematic review on this topic is currently lacking. This study aims to track the progress of the RHT and entrepreneurship literature by examining the various thematic research areas, identifying the research gaps and forecasting avenues of future research on the topic. Design/methodology/approach This paper catalogs and synthesizes the body of literature from the year 2000–2020 using a systematic literature review methodology. After discussing a brief history of RHT and entrepreneurship, the current study presents a review of 101 research articles. Findings The review highlights that RHT and entrepreneurship have received relatively limited attention from entrepreneurship journals. The content analysis revealed different gaps and limitations in the understanding of entrepreneurship in RHT, including a predominance of qualitative studies with limited theoretically-grounded and generalizable empirical studies. Furthermore, a high concentration of studies is from European countries. Six main thematic research areas were identified, namely, barriers and enablers, the roles of an entrepreneur, women in RHT, influencers of firm performance, innovation and value creation and methodological commonalities. The review also advances an RHT entrepreneurship ecosystem framework to summarize the findings. Originality/value Six promising research avenues are outlined based on the six themes identified. The suggested research questions draw from allied literature on small and medium businesses, innovation, women entrepreneurship and institutions to encourage the interdisciplinary cross-pollination of ideas. The findings are summarized in a novel research framework.

scholarly journals How does culture influence innovation? A systematic literature review

2018 ◽  
Vol 56 (5) ◽  
pp. 1088-1107 ◽  
Author(s):  
Mu Tian ◽  
Ping Deng ◽  
Yingying Zhang ◽  
Maria Paz Salmador
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Future Research ◽  
Related Factors ◽  
Content Type ◽  
Culture Influence ◽  
Business Practitioners ◽  
The Impact

PurposeThe purpose of this paper is to conduct a systematic literature review of the studies that have analyzed the impact of culture on innovation.Design/methodology/approachThe authors carried out a systematic literature review of peer-reviewed articles in the past 37 years (January 1980-January 2017). Based on a total of 61 identified primary studies, the authors developed two clusters of culture definition studied in relation to innovation, including organizational culture and national culture.FindingsAfter reporting the findings of the systematic literature review, the authors discuss how a variety of culturally related factors combine to facilitate or restrict innovation performance in their corresponding cluster. The findings highlight the complex and idiosyncratic relationship between culture and innovation. Future research lines are recommended.Research limitations/implicationsThe authors adopt a systematic literature review method to probe into existing literature, inevitably missing some empirical studies. Implications for future research are suggested.Practical implicationsThe paper offers interesting implications for managers and academia. For business practitioners, this study can provide a useful reference regarding the role of cultures in the corporate internal management or international operations; for scholars, the study can provide a current research landscape and development process in this field.Originality/valueThe findings are derived from a systematic literature review that has studied the influence of culture on innovation. In addition, implications and insights as to where future research might be usefully inquired in this field are provided.

A systematic review of e-tail product returns and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kamrul Ahsan ◽  
Shams Rahman
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Research Area ◽  
Future Research ◽  
Product Returns ◽  
Content Type ◽  
People Skills ◽  
New Research ◽  
Returns Management ◽  
The Impact

PurposeThis study conducts a systematic literature review of e-tail product returns research. E-tail product returns are essentially acquisition of products that have been sold through purely online or brick-and-click channels and then returned by consumer to business.Design/methodology/approachUsing a systematic literature review protocol, we identified 75 peer-reviewed articles on e-tail product returns, conducted bibliometric analysis and content analysis of the articles and summarised our findings.FindingsThe findings reveal that the subject of e-tail returns is a new research area; academics have started to investigate several aspects of e-tail returns through different research methodologies and theoretical foundations. Further research is required in leading e-commerce countries and on key areas such as omni-channel returns management, customer satisfaction and service, the impact of resources such as people skills, the benefits of technology and IT systems in managing e-tail returns.Practical implicationsThe study offers a summative account of current e-tail knowledge areas, which can serve as a reference guide for e-tailers to develop strategies for more efficient and competitive product returns.Originality/valueThis study contributes theoretically by developing clusters of key themes or knowledge areas about e-tail returns. It also provides a conceptual framework for e-tail returns management, which can be used as a springboard for further empirical research.

Supply chain resilience: a systematic literature review and typological framework

2018 ◽  
Vol 48 (8) ◽  
pp. 842-865 ◽  
Author(s):  
Cigdem Gonul Kochan ◽  
David R. Nowicki
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Future Research ◽  
Exploratory Research ◽  
Content Type ◽  
Supply Chain Resilience ◽  
Assessment Techniques ◽  
Practical Implications

PurposeThe study of supply chain resilience (SCRES) continues to gain interest in the academic and practitioner communities. The purpose of this paper is to present a focused review of the SCRES literature by investigating supply chain (SC) capabilities, their relationship to SCRES outcomes and the underpinning theoretical mechanisms of this relationship.Design/methodology/approachThe paper uses the systematic literature review approach to examine 383 articles published between 2000 and 2017, ultimately down selecting to the most relevant 228 peer-reviewed studies. Context-interventions-mechanisms-outcomes (CIMO) logic is applied to organize and synthesize these peer-reviewed studies. A typological framework is developed from the CIMO-based classification of the SCRES literature.FindingsThe findings of this study outline the gaps in the SCRES literature and present an agenda for future research.Research limitations/implicationsThis paper presents an exploratory research; therefore, the typological model presented is just one of the possible perspectives.Practical implicationsThe typology of SCRES literature can help practitioners to understand SCRES and to measure and assess the resilience of SCs.Originality/valueThe paper provides clear definitions of SCRES constructs, develops a typological framework to further understand SCRES and identifies SCRES measures and assessment techniques.

scholarly journals Crowdsourcing: a systematic review of the literature using text mining

2020 ◽  
Vol 120 (11) ◽  
pp. 2041-2065
Author(s):  
Ioanna Pavlidou ◽  
Savvas Papagiannidis ◽  
Eric Tsui
Keyword(s):  
Text Mining ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Relevant Literature ◽  
Reliability And Validity ◽  
Future Research ◽  
Content Type ◽  
Main Research ◽  
Critical Elements ◽  
A Value

PurposeThis study is a systematic literature review of crowdsourcing that aims to present the research evidence so far regarding the extent to which it can contribute to organisational performance and produce innovations and provide insights on how organisations can operationalise it successfully.Design/methodology/approachThe systematic literature review revolved around a text mining methodology analysing 106 papers.FindingsThe themes identified are performance, innovation, operational aspects and motivations. The review revealed a few potential directions for future research in each of the themes considered.Practical implicationsThis study helps researchers to consider the recent themes on crowdsourcing and identify potential areas for research. At the same time, it provides practitioners with an understanding of the usefulness and process of crowdsourcing and insights on what the critical elements are in order to organise a successful crowdsourcing project.Originality/valueThis study employed quantitative content analysis in order to identify the main research themes with higher reliability and validity. It is also the first review on crowdsourcing that incorporates the relevant literature on crowdfunding as a value-creation tool.

Behavioural biases in investment decision making – a systematic literature review

2015 ◽  
Vol 7 (1) ◽  
pp. 88-108 ◽  
Author(s):  
Satish Kumar ◽  
Nisha Goyal
Keyword(s):  
Decision Making ◽  
Literature Review ◽  
Empirical Research ◽  
Systematic Literature Review ◽  
Investment Decision ◽  
Future Research ◽  
Behavioural Finance ◽  
Content Type ◽  
Investment Decision Making ◽  
The Impact

Purpose – The purpose of this paper is to systematically review the literature published in past 33 years on behavioural biases in investment decision-making. The paper highlights the major gaps in the existing studies on behavioural biases. It also aims to raise specific questions for future research. Design/methodology/approach – We employ systematic literature review (SLR) method in the present study. The prominence of research is assessed by studying the year of publication, journal of publication, country of study, types of statistical method, citation analysis and content analysis on the literature on behavioural biases. The present study is based on 117 selected articles published in peer- review journals between 1980 and 2013. Findings – Much of the existing literature on behavioural biases indicates the limited research in emerging economies in this area, the dominance of secondary data-based empirical research, the lack of empirical research on individuals who exhibit herd behaviour, the focus on equity in home bias, and indecisive empirical findings on herding bias. Research limitations/implications – This study focuses on individuals’ behavioural biases in investment decision-making. Our aim is to analyse the impact of cognitive biases on trading behaviour, volatility, market returns and portfolio selection. Originality/value – The paper covers a considerable period of time (1980-2013). To the best of authors’ knowledge, this study is the first using systematic literature review method in the area of behavioural finance and also the first to examine a combination of four different biases involved in investment decision-making. This paper will be useful to researchers, academicians and those working in the area of behavioural finance in understanding the impact of behavioural biases on investment decision-making.

scholarly journals COVID-19 and tourist mobility at destinations: a literature review and emerging research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alba Viana-Lora ◽  
Antoni Domènech ◽  
Aaron Gutiérrez
Keyword(s):  
Literature Review ◽  
Research Agenda ◽  
Empirical Studies ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
The Future ◽  
Short And Long Term ◽  
The Impact

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.

Facing the challenge of improvisation in project management: a critical review

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guilherme Malucelli ◽  
Marcos T.J. Barbosa ◽  
Marly Monteiro de Carvalho
Keyword(s):  
Content Analysis ◽  
Project Management ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Future Research ◽  
Complex Environments ◽  
Content Type ◽  
The Core ◽  
The Face ◽  
Practical Implications

Purpose When plans fail, the form of making it happen leads to improvisation in practice, which is not sufficiently approached yet in the project management (PM) field. The main reason for the lack of research is that improvisation is predominantly seemed in a negative perspective. Due to the relevance of improvisation in the PM field, the purpose of this paper is to investigate how and why improvisation is applied in the PM context. This research address two questions: which are the key topics and studies linked with improvisation in the PM context?: how do the origin factors and the purpose influence improvisation in PM context? Design/methodology/approach A systematic literature review was carried out through the merging of bibliometric analysis and content analysis. The systematic literature review aims to identify and synthesize the research on the theme, applying structured, transparent and replicable procedures for each phase of the process. These studies focus mainly on the identification of literature standards based on publication reviews. The sampling process follows the flow summarized in Figure 1. The searching process was based on two selected databases, the Web of Science and Scopus. The search strings applied were: (improvisation OR bricolage) AND “project management.” Findings The evolution of publications has shown the existence of a growing interest in the articles relating to improvisation and PM in recent years. The literature on improvisation in the PM context, allows to identify the key related constructs, origin factors and purposes. It also identifies the core relation among these constructs. The understanding of the effect of origin factors on the key related constructs was achieved. Improvisation appears not only as a strategy for adapting when dealing with urgent demands, but also as a team skill. Research limitations/implications As a limitation related to the research methods adopted, their exploratory nature is acknowledged, implying some subjectivity in the content analysis of the surveyed sample. The databases, search strings and selection criteria may also have narrowed the research sample. This study shows a lack of research on knowledge management, experience and resilience that can be a drive for future research. Other interesting insights for future research are that some origin factors are more related with some related constructs than others. Practical implications As practical implications, project practitioners can better understand how improvisation is related to PM. The results can bring insights to professionals such as to explore improvisation in uncertainty and complex environments, and to improve aspects like adaptation, intuition and innovation needs. Improvisation can be understood as a way to improve project results considering that it is a mechanism of management in the face of the inherent environment pressure and is related to ones who have experience and is not necessarily a consequence of lack of planning. Originality/value This paper contributes to the current literature in two ways. First, there is in-depth understanding of the literature on improvisation in the PM context, which allows to identify the key related constructs, origin factors and purposes. Moreover, it identifies the core relation among these constructs. Second, understanding of the effect of origin factors on the key related constructs was achieved.

scholarly journals Effectuation theoretical debate: systematic review and research agenda

2019 ◽  
Vol 17 (1) ◽  
pp. 41-57
Author(s):  
Suzi Elen Ferreira Dias ◽  
Edson Sadao Iizuka ◽  
Eduardo Pinto Vilas Boas
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Future Research ◽  
Theoretical Discussion ◽  
Ongoing Debate ◽  
Seminal Paper ◽  
Content Type ◽  
Is Theory ◽  
Under Construction ◽  
Practical Implications

Purpose The purpose of this paper is to understand the theoretical discussion of effectuation since the seminal paper in 2001 and to propose an agenda for future studies. Design/methodology/approach Systematic literature review and content analysis of 71 papers. Findings Most papers performed a replication of the concepts empirically, and few studies proposed to understand theoretical aspects of effectuation, among them, some authors presented theoretical advances to improve the approach and others participated in an ongoing debate that shows there is no consensus on whether the approach is theory or if considered, appears to be under construction at a rudimentary level or being questioned. Research limitations/implications The method requires authors to make choices, so the database used and the criteria defined for searching papers that were analyzed are the main limitations of this research. Practical implications The authors suggest that researchers, teachers and practitioners use effectuation analytically and reflectively. Social implications The authors present and analyze the current theoretical debate on effectuation. Results suggest the need for new discussions about the concepts, as well as new theoretical efforts of the researchers to analyze the potentialities and limitations of this approach. Originality/value Among empirical and applied research, with replications of the concepts of effectuation, this research contributes to a theoretical discussion based on a systematic literature review, seeking to bring new reflections about this approach. Additionally, the authors present an agenda of theoretical gaps for the development of future research.

Defining the big social data paradigm through a systematic literature review approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gianluca Solazzo ◽  
Gianluca Elia ◽  
Giuseppina Passiante
Keyword(s):  
Machine Learning ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Research Agenda ◽  
Web Of Science ◽  
Future Research ◽  
Content Type ◽  
Definition Of ◽  
Practical Implications

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