A research agenda for problematising profit and profitability

2020 ◽  
Vol 33 (4) ◽  
pp. 681-698
Author(s):  
Alan Lowe ◽  
Yesh Nama ◽  
Alexandru Preda
Keyword(s):  
Research Agenda ◽  
Design Methodology ◽  
Special Section ◽  
Analytical Framework ◽  
Future Research ◽  
Power Relationships ◽  
Social Imaginaries ◽  
Content Type ◽  
Future Research Agenda ◽  
Accounting Numbers

PurposeThe purpose of this paper is to advance a research agenda on the topic of problematising profit and profitability. This paper also acts as an introduction to this Accounting, Auditing & Accountability (AAAJ) special section which aims to foster the development of literature focussing on critically evaluating issues surrounding profit and profitability and their sometimes, deleterious effects on society. The authors encourage an interdisciplinary discussion on the concepts of profit and profitability and various ways in which the authors could potentially problematise these concepts.Design/methodology/approachThe authors undertake a purposive interdisciplinary review to provide context on problematising profit and profitability by briefly discussing the evolution of the concept of profit and by reviewing some contemporary debates and discussions about the role and status of profit and profitability.FindingsIn order to further develop the literature on problematising profit and profitability, it is important to broaden the analytical framework in order to (1) uncover the assumptions that make profitable activities possible as well as justifications of such activities; (2) analyse the practices of profit not only in the sense of computational practices but also in the sense of strategic and rhetorical calculations; (3) evaluate the practices of profit and profitability where they are situated within social and power relationships and (4) connect practices of profit to specific social imaginaries of profit.Originality/valueIn setting out a future research agenda, this paper fosters theoretical and methodological pluralism and encourages box-breaking research in the research community focussing on problematising profit and profitability in various settings. The perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also provides emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.

Workforce diversity: from a literature review to future research agenda

2020 ◽  
Vol 12 (4) ◽  
pp. 577-603
Author(s):  
Shatrughan Yadav ◽  
Usha Lenka
Keyword(s):  
Research Agenda ◽  
Design Methodology ◽  
Theoretical Perspective ◽  
Diversity Management ◽  
Workforce Diversity ◽  
Future Research ◽  
Comprehensive Review ◽  
Content Type ◽  
Future Research Agenda ◽  
Different Dimensions

Purpose Workforce diversity is widely believed to enhance the knowledge and perspectives of organizations. The purpose of this study is to synthesize the existing diverse literature on workforce diversity and to enlighten the avenues for future research in managing workforce diversity. Design/methodology/approach This study performs a comprehensive review of empirical and conceptual studies published on workforce diversity and its outcomes in the top 13 peer-reviewed leading management journals between 1990 and 2019. Findings The assessment of diversity literature reported mixed and inconsistent results that are the critical challenges of diversity management. Furthermore, most studies have not individually identified the problems of diversity dimensions. To understand the problems, this study has divided the different dimensions of diversity (e.g. age, gender, race, education, functional background and tenure) and their results, supported by various theories. The findings of this study suggested a different reason for existing conflicts and proposed a future research agenda. Originality/value To overcome the challenges of diversity, this study has proposed the future research agenda for future research. to take optimum advantage of workforce diversity, this study contributes a theoretical perspective that enhances the understanding of existing diversity in organizations and develops diverse organizations.

A systematic review of responsiveness to develop future research agenda: a TCCM and bibliometric analysis

2020 ◽  
Vol 27 (9) ◽  
pp. 2649-2677
Author(s):  
Deepika Sharma ◽  
Rashi Taggar ◽  
Sunali Bindra ◽  
Sanjay Dhir
Keyword(s):  
Research Agenda ◽  
Selection Criteria ◽  
Design Methodology ◽  
Manufacturing Industry ◽  
Web Of Science ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
Factors Influencing ◽  
The Subject

PurposeThis paper aims to epistemologically extend and explore the present theories from prior research conducted in the area of responsiveness. Furthermore, it determines to benchmark the prominent theories, characteristics, context and methodologies (TCCM) used in the domain since its inception to advance the science and practice of marketing and logistics discipline.Design/methodology/approachA seven-step methodology (SSM) has been introduced to create a comprehensive dataset. Based upon the selection criteria of high-ranked journals and language, the research studies have been retrieved from Scopus, Web of Science, Business Source Complete and journal homepage to avoid the error of exclusion. Moreover, the dataset has been compiled using manual and electronic searches without any limitation of time.FindingsThe search for a suitable dataset retrieved 642 documents by identifying “1969” as the beginning year of research in the subject domain. The analysis found that responsiveness has been prominently studied in the manufacturing industry. The results also advocate responsiveness as the vital antecedent to performance and satisfaction. Frameworks have been proposed with significant propositions for future empirical testing and theory inventiveness by researchers.Originality/valueThe study pioneers its utility for retailers to recognize the firms' inherent abilities and strengths, which can be promoted to create responsiveness more than ever. The analysis results can act as the compelling force to understand the driving power of various factors influencing responsiveness.

scholarly journals Problematizing profit and profitability: discussions

2020 ◽  
Vol 1233 (4) ◽  
pp. 753-793
Author(s):  
Alan Lowe ◽  
Yesh Nama ◽  
Alice Bryer ◽  
Nihel Chabrak ◽  
Claire Dambrin ◽  
...  
Keyword(s):  
Design Methodology ◽  
Social Process ◽  
Research Community ◽  
Future Research ◽  
Interpretive Research ◽  
Content Type ◽  
Future Research Agenda ◽  
Collective Activity ◽  
The Social ◽  
Accounting Numbers

PurposeThe purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the problematization of profit and related accounting numbers will be fostered in part by the exchanges we include here.Design/methodology/approachThis paper adopts an interdisciplinary discussion approach and brings into conversation ideas and views of several scholars on problematizing profit and profitability in various contexts and explores potential implications of such problematization.FindingsProfit and profitability measures make invisible the collective endeavour of people who work hard (backstage) to achieve a desired profit level for a division and/or an organization. Profit tends to preclude the social process of debate around contradictions among the ends and means of collective activity. An inherent message that we can discern from our contributors is the typical failure of managers to appreciate the value of critical theory and interpretive research for them. Practitioners and positivist researchers seem to be so influenced by neo-liberal economic ideas that organizations are distrusted and at times reviled in their attachment to profit.Research limitations/implicationsProblematizing opens-up the potential for interesting and significant theoretical insights. A much greater pragmatic and theoretical reconsideration of profit and profitability will be fostered by the exchanges we include here.Originality/valueIn setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the research community focussing on problematizing profit and profitability in various settings. The discussion perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.

Global HRM integration: a knowledge transfer perspective

2008 ◽  
Vol 37 (2) ◽  
pp. 145-164 ◽  
Author(s):  
Adam Smale
Keyword(s):  
Knowledge Transfer ◽  
Research Agenda ◽  
Design Methodology ◽  
Theoretical Development ◽  
Future Research ◽  
Content Type ◽  
Extant Literature ◽  
Future Research Agenda ◽  
Point Of Departure ◽  
Different Levels

PurposeThe purpose of this paper is to review the literature on HRM in MNCs from a knowledge transfer perspective, to identify some of the key weaknesses in extant research and to outline a future research agenda.Design/methodology/approachIn this paper key contributions to the literature on HRM in MNCs are reviewed and discussed in connection with the knowledge transfer literature. The review and discussion culminate in the presentation of an agenda for future research.FindingsThe paper finds that, by viewing global HRM integration in MNCs as a process of knowledge transfer, three weaknesses in the extant literature are identified: inadequate consideration of HRM's knowledge characteristics at different levels within the organisation – the “what”; insufficient attention paid to the organisational mechanisms through which HRM is transferred – the “how”; and a lack of rigour in assessing when HRM transfer can be viewed as successful – the “when”.Originality/valueIn viewing global HRM integration as a process of knowledge transfer, the paper extends the HRM‐knowledge link and provides an alternative point of departure from which to study HRM in MNCs. In highlighting some of the weaknesses in extant research and in proposing a research agenda, it is also hoped that this paper can assist other scholars in making incremental improvements to a field reportedly in need of further theoretical development.

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
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Research Agenda ◽  
Design Methodology ◽  
New Technologies ◽  
Narrative Review ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
Institutional Contexts

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.

Conceptualising event value co-destruction and developing a future agenda for events research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Johannes Hogg ◽  
Kim Werner ◽  
Kai-Michael Griese
Keyword(s):  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Future Studies ◽  
Future Research Agenda ◽  
Holistic Understanding ◽  
Service Ecosystem ◽  
Definition Of ◽  
Limited Scope

PurposeValue co-destruction has received little attention in an event-related context. This appears surprising, given that the interactions among actors at an event may also reduce the value for other participants, stakeholders and that of the entire event or the event's service ecosystem. This paper first aims to conceptualise value co-destruction and to provide an overview of related research in an event context. Second, a future research agenda for value co-destruction processes in an event context is developed.Design/methodology/approachJournals of the “Scimago Journal and Country Rank” were systematically reviewed for the keywords “value co-destruction”, “value destruction” and “negative value co-creation”. A second literature review specifically aimed at the events context extended the search scope to non-Scimago journals, Google Scholar and Google Web using the same keywords. All identified articles were qualitatively analysed concerning (1) the conceptualisation of value co-destruction and (2) reasons for value co-destruction.FindingsThe review of previous research highlights a limited scope of analysis, a focus on value co-destruction as an outcome and on interactions at the meso-level. Based on these findings, a holistic definition of value co-destruction is proposed. The paper identifies two major directions for future studies on value co-destruction at events and suggests specific examples.Originality/valueThe paper contributes to a more holistic understanding of value co-creation and co-destruction in an event setting. For example, a clearer understanding of the interactions that reduce the overall value of an event may assist to better design valuable events in the future.

The emergence of entrepreneurial team as a research field – way forward

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Willy Das ◽  
Satyasiba Das ◽  
Manojit Chattopadhyay
Keyword(s):  
Research Agenda ◽  
Research Field ◽  
Academic Disciplines ◽  
Future Research ◽  
Cross Sectional ◽  
Content Type ◽  
Future Research Agenda ◽  
Starting Point ◽  
Entrepreneurial Team ◽  
Research Stream

PurposeThe purpose of this paper is to review and critique the existing literature on entrepreneurial teams (ET) by taking a multi-disciplinary viewpoint and provide a future research agenda based on the identified themes and trends.Design/methodology/approachA systematic literature review (SLR) was undertaken using “business source complete”. Further scrutiny and application of exclusion criteria led to a final sample consisting of 139 papers from 27 different journals belonging to not just entrepreneurship and strategic management but also other disciplines like OB, finance, sociology, psychology, etc. Using qualitative thematic analysis, the authors identified 11 major themes.FindingsThe paper reviews both the eleven themes and the linkages between the themes. Thereby identifying areas that have been understudied and those that have received comparatively more attention. The review revealed that the research stream possesses certain conceptual and methodological concerns apart from its cross-sectional and primarily bivariate nature. Five such main concerns have been identified and discussed in detail. Other elements of the resulting research agenda include calls for more clinical process-oriented research, further attention to context, shifting the level of analysis, and a need to integrate across disciplines.Originality/valueThis paper incorporates a broad insight of ET across academic disciplines to show how future contributions could benefit by incorporating research from other fields. In doing so, provides a starting point for more nuanced discussions around the interrelationships between the different conversations that are taking place in the ET literature.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

scholarly journals Helping auditors identify deception through psycholinguistics

2018 ◽  
Vol 25 (4) ◽  
pp. 1062-1076 ◽  
Author(s):  
Rebecca Nicolaides ◽  
Richard Trafford ◽  
Russell Craig
Keyword(s):  
Oral Language ◽  
Research Agenda ◽  
Relevant Literature ◽  
Bibliographic Databases ◽  
Future Research ◽  
Content Type ◽  
Fraud Risk ◽  
Critical Elements ◽  
Future Research Agenda ◽  
Wide Range

Purpose This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some elements of a forward research agenda. Design/methodology/approach Relevant literature across several disciplines is identified through keyword searches of major bibliographic databases. Findings The techniques highlighted have considerable potential for use by auditors to identify audit contexts which merit closer audit investigation. However, the techniques need further contextual empirical investigation in audit contexts. Seven specific propositions are presented for empirical testing. Originality/value This paper assembles literature on deceptive communication from a wide range of disciplines and relates it to the audit context. Auditors’ attention is directed to potential linguistic signals of fraud risk, and opportunities for future research are suggested. The paper is consciousness-raising, has pedagogic purpose and suggests critical elements for a future research agenda.

scholarly journals High-growth firms and scale-ups: a review and research agenda

2019 ◽  
Vol 54 (1) ◽  
pp. 96-111
Author(s):  
Guilherme Fowler A. Monteiro
Keyword(s):  
Research Agenda ◽  
Design Methodology ◽  
Scale Up ◽  
High Growth ◽  
Levels Of Analysis ◽  
Future Research ◽  
Content Type ◽  
Growth Firms ◽  
Different Levels

Purpose This paper aims to conduct an extensive review and advances a framework for the literature of high-growth firms (HGFs) and scale-ups. Design/methodology/approach This paper takes the form of a literature review. Findings The author makes three specific contributions. First, he presents a broad review of high growth in firms, shedding light on the different levels of analysis. Second, he advances a characterization of scale-up companies to enable a better basis for discussion. Finally, he identifies gaps in the existing literature and suggest paths for future research. Originality/value The interest in HGFs and those referred to as scale-ups has increased considerably in recent years. Despite this trend, existing studies still have conceptual divergences and a gap separating theoretical inputs from the actual experiences of entrepreneurs.

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