Poster child and guinea pig – insights from a structured literature review on Airbnb

2019 ◽  
Vol 31 (1) ◽  
pp. 427-473 ◽  
Author(s):  
David Dann ◽  
Timm Teubner ◽  
Christof Weinhardt
Keyword(s):  
Literature Review ◽  
Electronic Commerce ◽  
Common Ground ◽  
Field Experiments ◽  
Law And Economics ◽  
Future Research ◽  
Comprehensive Overview ◽  
Content Type ◽  
Tourism Information ◽  
Structured Literature Review

PurposeA growing body of research from various domains has investigated Airbnb, a two-sided market platform for peer-based accommodation sharing. The authors suggest that it is due time to take a step back and assess the current state of affairs. This paper aims to conflate and synthesize research on Airbnb.Design/methodology/approachTo facilitate research on Airbnb and its underlying principles in electronic commerce, the authors present a structured literature review on Airbnb.FindingsThe findings are based on 118 articles from the fields of tourism, information and management, law and economics between 2013 and 2018. Based on this broad basis, the authors find that: research on Airbnb is highly diverse in terms of domains, methods and scope; motives for using Airbnb are manifold (e.g. financial, social and environmental); trust and reputation are considered crucial by almost all scholars; the platform’s variety is reflected in prices; and the majority of work is based on surveys and empirical data while experiments are scarce.Practical implicationsBased on the present assessment of studied topics, domains, methods and combinations thereof, the authors suggest that research should move toward building atop of a common ground of data structures and vocabulary, and that attention should focus on the identified gaps and hitherto scarcely used combinations. The set of under-represented areas includes cross-cultural investigations, field experiments and audit studies, the consideration of dynamic processes (e.g. based on panel data), Airbnb’s “experiences” and automated pricing algorithms and the rating distribution’s skewness.Originality/valueThis study provides a comprehensive overview of work on the accommodation sharing platform Airbnb, to the best of the auhtors’ knowledge, representing the first systematic literature review. The authors hope that researchers and practitioners alike will find this review useful as a reference for future research on Airbnb and as a guide for the development of innovative applications based on the platform’s peculiarities and paradigms in electronic commerce practice. From a practical perspective, the general tenor suggests that hotel and tourism operators may benefit from: focusing on their core advantages over Airbnb and differentiating features and aligning their marketing communication with their users’ aspirations.

IT-enabled organizational transformation: a structured literature review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jan vom Brocke ◽  
Alexander Michael Schmid ◽  
Alexander Simons ◽  
Norizan Safrudin
Keyword(s):  
Literature Review ◽  
Organizational Transformation ◽  
Future Research ◽  
Content Type ◽  
Process Redesign ◽  
Research Perspective ◽  
Qualitative Approaches ◽  
Academic Publications ◽  
History Of ◽  
Structured Literature Review

PurposeThis paper presents a structured literature review of studies on IT-enabled organizational transformation to determine the state of the art and to identify areas for future research.Design/methodology/approachWe collect 201 academic publications on IT-enabled organizational transformation and analyze them from three perspectives: a publication perspective, a research perspective and a conceptual perspective.FindingsFrom a publication perspective, we identify and synthesize the seminal works to provide a brief history of research on IT-enabled organizational transformation. From a research perspective, we show that studies in this area have seldom been grounded in theory and have predominantly used qualitative approaches, while only a few studies have drawn from quantitative data. From a conceptual perspective, we show that most research has studied higher levels of transformation, especially process redesign.Originality/valueThis review presents the landscape of the literature on IT-enabled organizational transformation, which provides a foundation for future research.

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.

Investor relations – a systematic literature review

2018 ◽  
Vol 23 (3) ◽  
pp. 294-311 ◽  
Author(s):  
Christian Pieter Hoffmann ◽  
Sandra Tietz ◽  
Kerstin Hammann
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Research Process ◽  
The State ◽  
Future Research ◽  
Investor Relations ◽  
Corporate Communications ◽  
Comprehensive Overview ◽  
Content Type ◽  
Organization Strategy

PurposeThe purpose of this paper is to present a comprehensive, interdisciplinary review of international investor relations (IR) research published since 1990. It highlights the development of IR research, its disciplinary foundations and key areas of inquiry. Research is shown to reflect the rising importance of IR as a corporate communications function, its interdisciplinary character, and the recognition of its contribution to strategic management.Design/methodology/approachFindings are based on an interdisciplinary systematic literature review focusing on peer-reviewed journal articles published in English since 1990.FindingsThe authors differentiate five strands of research focusing on the organization, strategy, instruments, content and effects of IR. IR research is shown to have strong roots in the business and management, accounting and communications literature. The authors document a rising interest in the topic and a steady development beyond descriptive accounts of the function to distinctive lines of inquiry. The authors summarize the state of the field and derive a number of suggestions for future research.Research limitations/implicationsThe review is limited in scope to the applied research process, including the choice of keywords, databases as well as peer-reviewed journal publications published in English since 1990.Originality/valueThis study contributes to the necessary structuration and consolidation of the emergent field of IR research by identify salient perspectives and common subfields. It provides both a comprehensive overview of the state of research and specific suggestions for future endeavors.

A systematic literature review on the usage of eye-tracking in understanding process models

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rafael Batista Duarte ◽  
Denis Silva da Silveira ◽  
Vinícius de Albuquerque Brito ◽  
Charlie Silva Lopes
Keyword(s):  
Literature Review ◽  
Eye Tracking ◽  
Business Process ◽  
Systematic Literature Review ◽  
Data Extraction ◽  
Process Models ◽  
Future Research ◽  
Comprehensive Overview ◽  
Content Type ◽  
Tracking Device

PurposeBusiness process modeling can involve multiple stakeholders, so it is natural that problems may occur during the designing and understanding processes. One way to perceive these problems is to evaluate the comprehension of business process models through the collection of data related to the readers' eye movement via an eye-tracking device. The purpose of this paper is to provide a comprehensive overview of the use of eye-trackers in understanding process models and to offer a research roadmap to challenge the community to address the identified limitations and open issues that require further investigation.Design/methodology/approachTo achieve this goal, Systematic Literature Review (SLR) was performed following good practices from the Evidence-Based Software Engineering's (EBSE) field.FindingsThis study resulted in 10 primary studies selected for analysis and data extraction, from the 1,482 initially retrieved. The major findings indicate that the business process community still benefits little from the use of eye-tracking, e.g. not offering sufficient support for inexperienced designers and not having an explicit standardization in its use. These and other findings are synthesized in a research roadmap which results would benefit researchers and practitioners.Originality/valueIn the studies found, the methods used to explore eyes' movement in process models' comprehension analysis were presented as an advantage of the current study. Additionally, another aspect presented in this SRL as an originality is presenting a set of open questions, suggesting valuable topics for future research through a research script (research roadmap).

scholarly journals Lean accounting: a structured literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rafael Figueira Alves ◽  
Julio Vieira Neto ◽  
Daniel Luiz de Mattos de Mattos Nascimento ◽  
Flavio Ezequiel de Andrade ◽  
Guilherme Luz Tortorella ◽  
...  
Keyword(s):  
Literature Review ◽  
Lean Manufacturing ◽  
Management Accounting ◽  
Complete Analysis ◽  
Future Research ◽  
Publication Date ◽  
Content Type ◽  
Lean Accounting ◽  
Structured Literature Review

PurposeThe purpose of the paper is to perform a review and analyze the literature on lean accounting (LA) to develop insights into how LA research is developing, offering a critique of the research to date and underlining future research opportunities.Design/methodology/approachThe research uses a structured literature review (SLR) to categorize and analyze 39 research articles from relevant journals with a publication date from 1996 to 2020 (September) and to answer three research questions.FindingsFindings demonstrated that although LA seems to be the most suitable method for lean companies, it still lacks research in terms of the role of accountants in lean organizations as well as how its concepts are integrated with the generally accepted accounting principles (GAAP).Practical implicationsThe paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis of the literature along with research gaps for future research.Originality/valueThe paper contributes to lean manufacturing literature by providing a comprehensive SLR of articles regarding LA. Also, the paper serves as a basis for developing future research agendas in management accounting practices for lean organizations.

scholarly journals Mapping of internal audit research: a post-Enron structured literature review

2020 ◽  
Vol 33 (8) ◽  
pp. 1969-1996 ◽  
Author(s):  
Amr Kotb ◽  
Hany Elbardan ◽  
Hussein Halabi
Keyword(s):  
Literature Review ◽  
Internal Audit ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Central Regions ◽  
The Impact ◽  
Structured Literature Review

PurposeThis paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify ways that future research can help to advance IA.Design/methodology/approachA structured literature review (SLR) was used to analyse 471 papers from 64 journals published between 2005 and 2018 based on a number of criteria, namely author, journal type, journal location, year, theme, theory, nature of research, research setting, regional focus, method and citations.FindingsThe IA literature has not significantly contributed to knowledge of the internal audit function (IAF), and one still knows relatively little about the factors that contribute to making the impact of IA practice effective and measurable. The IA literature is US-dominated (authors and journals), focussed on the American context (publicly listed companies), reliant on positivist analyses and largely makes no explicit reference to theory. Central regions (emerging economies) and key organisational settings (private SMEs and not-for-profit organisations) are largely absent in prior IA research. This paper evaluates and identifies avenues through which future research can help to advance IA in order to address emerging challenges in the field.Originality/valueThis is the first comprehensive review to analyse IA research in the post-Enron period (2005–2018). The findings are relevant to researchers who are looking for appropriate research outlets and emerging scholars who wish to identify their own research directions.

Logistics outsourcing: a structured literature review

2018 ◽  
Vol 25 (5) ◽  
pp. 1548-1580 ◽  
Author(s):  
Mohammadreza Akbari
Keyword(s):  
Literature Review ◽  
Structural Equation ◽  
Best Practice ◽  
Research Direction ◽  
Third Party ◽  
Future Research ◽  
Logistics Outsourcing ◽  
Content Type ◽  
Online Databases ◽  
Structured Literature Review

Purpose The purpose of this paper is to provide a structured literature review (SLR) and systematic insight into logistics outsourcing research, in order to identify gaps in knowledge, and provide future research direction in the logistics outsourcing discipline. Design/methodology/approach This paper identifies and synthesises information from academic journals and examines research designs and methods, data analysis techniques, geographic locations, industry engagements, year of publication, publishers, university and author affiliations. A collection of online databases from 1991 to 2016 were explored, using the keywords “third-party”, “logistics” and “outsourcing” in their title and/or abstract, to deliver an inclusive listing of journal articles in this discipline area. Based on this approach, a total of 263 articles were found and data were derived from a succession of variables. Findings There has been a significant increase and concentration by researchers over the past 25 years focussing on logistics outsourcing. A need to implement best practice has been universally identified, owing to increasing global supply chain complexity. This analysis shows that only seven literature reviews were published in the logistics outsourcing discipline. Additionally, this study revealed that 42 per cent of the work in this field was found to be survey based and this trend in research indicates the development of the structural equation modelling and multi-criterion decision-making methods. Investigations between 2010–2012 and 2015–2016 accounted for 151 of the total 263 articles published. Finally, reverse logistics is an area that requires special attention. Research limitations/implications This paper is limited to a review of academic articles obtainable from online databases, containing the words “logistics” and “outsourcing” in the title and/or abstract. Additionally, only papers from high quality, peer-reviewed journals were evaluated. Other academic sources such as books and conference papers were not included in this study. Originality/value This review will provide an increased understanding of the existing state of current research, trends and future research directions in the logistics outsourcing discipline.

Halal food: structured literature review and research agenda

2020 ◽  
Vol 123 (1) ◽  
pp. 225-243 ◽  
Author(s):  
Silvana Secinaro ◽  
Davide Calandra
Keyword(s):  
Literature Review ◽  
Research Agenda ◽  
Future Research ◽  
Broad Perspective ◽  
Content Type ◽  
Future Research Agenda ◽  
Starting Point ◽  
Halal Food ◽  
Research Stream ◽  
Structured Literature Review

PurposeThis study reviews and critiques the halal food literature, a growing field of research. In addition, the authors classify the significant themes in this research stream, outline opportunities for future research directions and offer a future research agenda.Design/methodology/approachA sample of 221 scholarly articles published from 1997 to 2020 was investigated using the structured literature review method of Massaro et al. (2016). The authors used the bibliometrix R-package and VOSviewer software to mine information about journals, articles, authors, citations, keywords and countries.FindingsThe analysis reveals five research clusters: halal food and the role of certifications, halal food and awareness, halal food production and quality, halal food in tourism management and halal food and the supply chain. The primary research flow comes from Asia. However, collaborations are also emerging in other continents. In addition, scholars should consider stressing the links among halal food and sustainability, innovation and technology.Research limitations/implicationsThe study analyses this field from a broad perspective, but only considers articles published in the Scopus database. Future research could extend the research methodologies used by, for example, considering mixed method analysis.Originality/valueDespite several studies in the field, no studies have thus far reviewed the literature on halal food to the best of the authors' knowledge. Hence, the presented analysis, using pioneering methods considering sustainability and innovation as priorities, provides a starting point for future research.

Social media for entrepreneurship: myth or reality? A structured literature review and a future research agenda

2020 ◽  
Vol 27 (1) ◽  
pp. 149-177
Author(s):  
Giustina Secundo ◽  
Pasquale Del Vecchio ◽  
Gioconda Mele
Keyword(s):  
Social Media ◽  
Literature Review ◽  
Bibliometric Analysis ◽  
Research Agenda ◽  
Research Field ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
Structured Literature Review

PurposeThis paper provides a structured literature review (SLR) about the effects of social media technologies on entrepreneurship activities and processes, to identify relationships, connectivity and interdependencies. The paper offers an outline of the past and the present literature and frames a future research agenda.Design/methodology/approachThe structured literature review has been conducted on 159 journal papers extracted from Scopus, initially submitted to a bibliometric analysis. A final list of 69 papers published in a variety of academic journals specialized in the field of entrepreneurship, information science and business management has been analyzed through a content and bibliometric analysis.FindingsFindings show that literature is really scant, and four research streams have been identified: Social media for entrepreneurial learning and self-employment; social media as tools for entrepreneurial marketing; social media as sources of entrepreneurial opportunities and finally, social media as enablers of networking and entrepreneurial ecosystems.Research limitations/implicationsThe limitations of the study regard the need for more holistic studies, considering both the technological and the social aspects.Practical implicationsThe findings demonstrate the actuality of the research focus and the need of a deep exploration about the role of social media for the different forms of entrepreneurship process. This evidence calls for a holistic and integrated framework.Originality/valueThe originality of the paper resides in a novel SLR with reference to the recent role of social media for entrepreneurship. Despite the increasing literature, the debate in such field is still fragmented and under-researched, offering a promising research field.

scholarly journals An appraisal of financial indicators for local government: a structured literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Silvia Iacuzzi
Keyword(s):  
Local Government ◽  
Literature Review ◽  
Financial Management ◽  
Performance Monitoring ◽  
Assessment Tools ◽  
Future Research ◽  
Financial Indicators ◽  
Content Type ◽  
The Impact ◽  
Structured Literature Review

PurposeConsidering the increased financial responsibility of local government (LG), the impact of global crises and the growing adoption of accrual accounting and common standards such as IPSAS, this work focuses on financial indicators for LGs. It explores whether the literature on financial indicators has grown, investigates whether there is any consensus on which indicators to use for assessing LG's financial condition, develops a critical reading of the literature and offers suggestions for future research and policy agendas.Design/methodology/approachA structured literature review was carried out for publications in English about LG financial indicators.FindingsResults reveal that the number of publications dealing with financial indicators has increased over the past ten years. However, rather than focusing on a set of common indicators, the literature reports a plethora of different ones used for four main purposes: transparency and accountability compliance, performance monitoring and benchmarking, assessing LG's financial health and helping deal with exogenous crises. There is no evidence of convergence towards a common set of indicators, even though liquidity and solvency are the most popular dimensions explored by scholars.Research limitations/implicationsFindings highlight the challenges in converging on financial indicators, yet no claim can be made beyond the reviewed material.Practical implicationsResults provide legislators, public managers, investors and rating agencies with insights about trends in financial indicators, their benefits and limitations.Originality/valueThe article focuses on a less popular aspect of recent financial management reforms for local administration, that is the growing fragmentation in LG indicators, accentuated by the need for common assessment tools during unprecedented widespread crises across countries and sectors.

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