scholarly journals Nexus between business process management (BPM) and accounting

2018 ◽  
Vol 24 (3) ◽  
pp. 745-770 ◽  
Author(s):  
Ahangama Withanage Janitha Chandimali Abeygunasekera ◽  
Wasana Bandara ◽  
Moe Wynn ◽  
Ogan Yigitbasioglu
Keyword(s):  
Literature Review ◽  
Performance Management ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Future Research Directions ◽  
Structured Literature Review

Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research. Design/methodology/approach A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed. Findings The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review. Research limitations/implications The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work. Originality/value Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

Big data integration with business processes: a literature review

2017 ◽  
Vol 23 (3) ◽  
pp. 477-492 ◽  
Author(s):  
Samuel Fosso Wamba ◽  
Deepa Mishra
Keyword(s):  
Big Data ◽  
Literature Review ◽  
Business Process ◽  
Design Methodology ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Future Research ◽  
Content Type ◽  
Practical Implications

Purpose The purpose of this paper is to improve the understanding of the integration of business process management (BPM), business process re-engineering (BPR) and business process innovation (BPI) with big data. It focusses on synthesizing research published in the period 2006-2016 to establish both what the authors know and do not know about this topic, identifying areas for future research. Design/methodology/approach The research is based on a review of 49 published papers on big data, BPM, BPR and BPI in the top journals in the field 2006-2016. Findings In this paper, the authors have identified the most influential works based on citations and PageRank methods. Through network analysis the authors identify four major clusters that provide potential opportunities for future investigation. Practical implications It is important for practitioners to be aware of the benefits of big data, BPM, BPR and BPI integration. This paper provides valuable insights for practitioners. Originality/value This paper is based on a comprehensive literature review, which gives big data researchers the opportunity to understand business processes in depth. In addition, highlighting many gaps in the current literature and developing an agenda for future research, will save time and effort for readers looking to research topics within big data and business processes.

Process owners in business process management: a systematic literature review

2019 ◽  
Vol 25 (6) ◽  
pp. 1377-1412 ◽  
Author(s):  
Kjersti Berg Danilova
Keyword(s):  
Literature Review ◽  
Business Process ◽  
Systematic Literature Review ◽  
Design Methodology ◽  
Business Process Management ◽  
Process Management ◽  
Future Research ◽  
Content Type ◽  
Comprehensive Framework

Purpose The purpose of this paper is to determine the state-of-the-art in research on process owners, a key role within business process management and process governance, and thus to increase our understanding of the role of process owners. Design/methodology/approach The author conducts a systematic literature review of research shedding light on the role of process owners. The review includes 100 academic papers and 10 books on BPM. Findings Findings from the review demonstrate the significance of appointing process owners and showcase process owners’ role and responsibilities, as well as obstacles to and enablers of effective process ownership. Originality/value Based on the findings from the review, the author proposes a comprehensive framework on process ownership. The review provides a knowledge base for future research to build upon and can serve as a guide for practitioners. The review also identifies several research gaps and opportunities for future research.

Process improvement project failure: a systematic literature review and future research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jiju Antony ◽  
Bart A. Lameijer ◽  
Hans P. Borgman ◽  
Kevin Linderman
Keyword(s):  
Literature Review ◽  
Process Improvement ◽  
Systematic Literature Review ◽  
Future Research ◽  
Research Directions ◽  
Improvement Project ◽  
Project Failure ◽  
Content Type ◽  
Future Research Directions ◽  
Research Propositions

Purpose Although scholars have considered the success factors of process improvement (PI) projects, limited research has considered the factors that influence failure. The purpose of this paper is to extend the understanding of PI project failure by systematically reviewing the research on generic project failure, and developing research propositions and future research directions specifically for PI projects. Design/methodology/approach A systematic literature review protocol resulted in a total of 97 research papers that are reviewed for contributions on project failure. Findings An inductive category formation process resulted in three categories of findings. The first category are the causes for project failure, the second category is about relatedness between failure factors and the third category is on failure mitigation strategies. For each category, propositions for future research on PI projects specifically are developed. Additional future research directions proposed lay in better understanding PI project failure as it unfolds (i.e. process studies vs cross-sectional), understanding PI project failure from a theoretical perspective and better understanding of PI project failure antecedents. Originality/value This paper takes a multi-disciplinary and project type approach, synthesizes the existing knowledge and reflects upon the developments in the field of research. Propositions and a framework for future research on PI project failure are presented.

Research in urban logistics: a systematic literature review

2016 ◽  
Vol 46 (10) ◽  
pp. 908-931 ◽  
Author(s):  
Alexandra Lagorio ◽  
Roberto Pinto ◽  
Ruggero Golini
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Citation Network ◽  
Research Area ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Citation Network Analysis ◽  
Continuous Progress ◽  
Future Research Directions

Purpose The last decades have witnessed an increased interest in urban logistics originating from both the research and the practitioners’ communities. Sustainable freight transports today are on the political, social and technological agenda of many actors operating in urban contexts. Due to the extent of the covered areas and the continuous progress in many fields, the resulting body of research on urban logistics appears quite fragmented. From an engineering management perspective, the purpose of this paper is to present a systematic literature review (SLR) that aims to consolidate the knowledge on urban logistics, analyse the development of the discipline, and provide future research directions. Design/methodology/approach The paper discusses the main evidence emerging from a SLR on urban logistics. The corpus resulting from the SLR has been used to perform a citation network analysis and a main path analysis that together underpin the identification of the most investigated topics and methodologies in the field. Findings Through the analysis of a corpus of 104 articles, the most important research contributions on urban logistics that represent the structural backbone in the development of the research over time in the field are detected. Based on these findings, this work identifies and discusses three areas of potential interest for future research. Originality/value This paper presents an SLR related to a research area in which the literature is extremely fragmented. The results provide insights about the research path, current trends and future research directions in the field of urban logistics.

Green competencies: insights and recommendations from a systematic literature review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Clement Cabral ◽  
Rajib Lochan Dhar
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Thematic Analysis ◽  
Descriptive Analysis ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Classification Framework ◽  
Future Research Directions ◽  
Research Gap

PurposeThis study conceptualises the construct – green competencies. The concept is in the niche stage and needs further elaboration. Hence, to address the research gap, this study follows the steps proposed by Tranfield et al. (2003). The major part of the study comprises descriptive analysis and thematic analysis. Descriptive analysis of the selected 66 articles was examined with the classification framework, which contains year-wise distribution, journal-wise distribution, the focus of the concept, the economic sector, and dimensions of sustainable development. The paper conducts a thematic analysis of the following research questions. What are the green competencies and their conceptual definition? What are their dimensions?Design/methodology/approachThis paper applies a systematic literature review of green competencies literature, extends the state-of-the-art using the natural resource-based view, and discusses future research directions for academicians and practitioners.FindingsIn recent years, there was considerable interest in green competencies (GC), as reflected in the surge of articles published in this genre. This paper asserts that green competencies are a multidimensional construct comprised of green knowledge, green skills, green abilities, green attitudes, green behaviours, and green awareness.Originality/valueDespite the significance of green competencies, there has been a dearth of study to define the constructs and identify the dimensions. Hence, this study addresses the literature gap by conceptualisation and discusses dimensions of the construct.

Organizational learning and Industry 4.0: findings from a systematic literature review and research agenda

2020 ◽  
Vol 27 (8) ◽  
pp. 2435-2457 ◽  
Author(s):  
Ricardo Belinski ◽  
Adriana M.M. Peixe ◽  
Guilherme F. Frederico ◽  
Jose Arturo Garza-Reyes
Keyword(s):  
Organizational Learning ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Industry 4.0 ◽  
Industrial Revolution ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Future Research Directions ◽  
New Research

PurposeIndustry 4.0 has been one of the most topics of interest by researches and practitioners in recent years. Then, researches which bring new insights related to the subjects linked to the Industry 4.0 become relevant to support Industry 4.0's initiatives as well as for the deployment of new research works. Considering “organizational learning” as one of the most crucial subjects in this new context, this article aims to identify dimensions present in the literature regarding the relation between organizational learning and Industry 4.0 seeking to clarify how learning can be understood into the context of the fourth industrial revolution. In addition, future research directions are presented as well.Design/methodology/approachThis study is based on a systematic literature review that covers Industry 4.0 and organizational learning based on publications made from 2012, when the topic of Industry 4.0 was coined in Germany, using data basis Web of Science and Google Scholar. Also, NVivo software was used in order to identify keywords and the respective dimensions and constructs found out on this research.FindingsNine dimensions were identified between organizational learning and Industry 4.0. These include management, Industry 4.0, general industry, technology, sustainability, application, interaction between industry and the academia, education and training and competency and skills. These dimensions may be viewed in three main constructs which are essentially in order to understand and manage learning in Industry 4.0's programs. They are: learning development, Industry 4.0 structure and technology Adoption.Research limitations/implicationsEven though there are relatively few publications that have studied the relationship between organizational learning and Industry 4.0, this article makes a material contribution to both the theory in relation to Industry 4.0 and the theory of learning - for its unprecedented nature, introducing the dimensions comprising this relation as well as possible future research directions encouraging empirical researches.Practical implicationsThis article identifies the thematic dimensions relative to Industry 4.0 and organizational learning. The understanding of this relation has a relevant contribution to professionals acting in the field of organizational learning and Industry 4.0 in the sense of affording an adequate deployment of these elements by organizations.Originality/valueThis article is unique for filling a gap in the academic literature in terms of understanding the relation between organizational learning and Industry 4.0. The article also provides future research directions on learning within the context of Industry 4.0.

Surveys in business process management – a literature review

2015 ◽  
Vol 21 (3) ◽  
pp. 692-718 ◽  
Author(s):  
Tobias Roeser ◽  
Eva-Maria Kern
Keyword(s):  
Literature Review ◽  
Survey Research ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Research Field ◽  
Analysis Framework ◽  
Systematic Analysis ◽  
Content Type ◽  
Starting Point

Purpose – The purpose of this paper is to conduct a literature review to provide an overview of surveys focussing on business process management (BPM)/business process orientation (BPO) or on BPM-related topics in order to describe the status quo, uncover trends, classify survey contributions and assess the possible further development of survey research. Design/methodology/approach – In order to achieve the research goals, the authors conduct a literature review. The authors analyze the retrieved literature by means of a developed analysis framework which allows the authors to examine the surveys from the meta-perspective and content-based perspective. Findings – A lot of surveys focussing on BPM/BPO or on BPM-related topics have been published in German- and English-speaking literature over the last years. Nevertheless, the authors find out that while some topics, countries/regions and industries are well explored others were neglected in the past. Moreover, the authors provide first evidence that companies have a different BPM demand. Finally, the authors conclude that although the implications of the incorporated surveys provide a good starting point for practitioners they seem to be too abstract to be helpful for them. Thus, the authors recommend the conduction of qualitative research endeavors to develop adaptable theories for practitioners. Research limitations/implications – This literature review focusses on survey research in BPM. It could be repeated in order to verify the findings and moreover to track progress. However, although the authors followed the steps proposed for a literature review, the selection of relevant articles might be a limitation of this paper. Originality/value – The literature review provides an overview of surveys focussing on BPM/BPO or on BPM-related topics that have been published so far. The developed and strictly applied analysis framework supports a systematic analysis of survey research and could therefore provide a detailed picture of the current state of this research field. To the best of the authors’ knowledge, no comparable literature review has been undertaken until now.

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