Management accounting research on farms: what is known and what needs knowing?

2019 ◽  
Vol 15 (1) ◽  
pp. 58-86 ◽  
Author(s):  
Sinclear R. Ndemewah ◽  
Kevin Menges ◽  
Martin R.W. Hiebl
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Current Knowledge ◽  
Management Accounting ◽  
Market Competition ◽  
Theoretical Explanation ◽  
Future Research ◽  
Journal Articles ◽  
Content Type ◽  
Explanatory Framework

PurposeIt is difficult to develop an overall picture of the practice of management accounting (MA) in farms and farm enterprises (FEs) because little research has been published on the topic, and these studies are mostly discrete and unconnected to the others. The purpose of this paper is to provide an overview of the available research, develop an explanatory framework for MA practices in farming entities and identify some major avenues for future research on the topic.Design/methodology/approachThis paper uses systematic literature review methods. After an extensive database search and an examination of references/citations, 41 empirical journal articles published between 1964 and 2016 are identified, described and analyzed in this research paper.FindingsThe findings reveal that the practice of MA in farms is subject to information problems and that the empirical research on this topic largely lacks a theoretical explanation. Therefore, the explanatory framework of MA practices in farming entities reveals that these practices are subject to influencing factors such as familism, government farm policies, market competition, technological changes, the seasons and the weather/climate.Research limitations/implicationsThe overall limited findings on the practice of MA in FEs indicate that caution should be taken when generalizing the current knowledge on the use of MA practices in other organizational forms to farming entities. Moreover, future research should draw on explicit theories to explain empirical results.Originality/valueThis paper is the first comprehensive literature review of studies on MA practices in farms and FEs.

The originality of the lean manufacturing studies

2018 ◽  
Vol 11 (2) ◽  
pp. 254-284 ◽  
Author(s):  
Evangelos Psomas
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Lean Manufacturing ◽  
Design Methodology ◽  
Future Research ◽  
Journal Articles ◽  
Content Type ◽  
Implementation Plans ◽  
Practical Implications

Purpose The purpose of this paper is to identify the originality value of the lean manufacturing (LM) studies carried out worldwide so far. Design/methodology/approach Four major publishers, namely, Emerald Online, Science Direct, Springer Link and Taylor and Francis provided the databases for a systematic literature review (SLR) of peer-reviewed journal articles in LM. In total, 211 articles published in 52 journals during 2005-2016 were collected. The affinity diagram was applied to group the originality value statements identified into logical themes. Findings The plethora of originality value statements identified in the literature are analytically presented. Furthermore, meaningful themes of the originality value of the LM studies are formulated. Research limitations/implications Some publishers might have been missed out in this SLR, given that it is based on only four academic publishers. Practical implications Identifying the originality value of the existing LM studies and presenting respective meaningful themes can help researchers and practitioners design their future research and implementation plans, respectively. Originality value The originality value of the LM studies is a subject which has not been reviewed in the literature previously.

Understanding the differences across data quality classifications: a literature review and guidelines for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anders Haug
Keyword(s):  
Literature Review ◽  
Data Quality ◽  
Design Methodology ◽  
Future Research ◽  
Journal Articles ◽  
Content Type ◽  
New Knowledge ◽  
Numerous Data ◽  
Practical Implications

PurposeNumerous data quality (DQ) definitions in the form of sets of DQ dimensions are found in the literature. The great differences across such DQ classifications (DQCs) imply a lack of clarity about what DQ is. For an improved foundation for future research, this paper aims to clarify the ways in which DQCs differ and provide guidelines for dealing with this variance.Design/methodology/approachA literature review identifies DQCs in conference and journal articles, which are analyzed to reveal the types of differences across these. On this basis, guidelines for future research are developed.FindingsThe literature review found 110 unique DQCs in journals and conference articles. The analysis of these articles identified seven distinct types of differences across DQCs. This gave rise to the development of seven guidelines for future DQ research.Research limitations/implicationsBy identifying differences across DQCs and providing a set of guidelines, this paper may promote that future research, to a greater extent, will converge around common understandings of DQ.Practical implicationsAwareness of the identified types of differences across DQCs may support managers when planning and conducting DQ improvement projects.Originality/valueThe literature review did not identify articles, which, based on systematic searches, identify and analyze existing DQCs. Thus, this paper provides new knowledge on the variance across DQCs, as well as guidelines for addressing this.

Finance managers in family firms: an upper-echelons view

2017 ◽  
Vol 7 (2) ◽  
pp. 207-220 ◽  
Author(s):  
Martin R.W. Hiebl
Keyword(s):  
Design Methodology ◽  
Family Firms ◽  
Keyword Search ◽  
Current Knowledge ◽  
Future Research ◽  
Journal Articles ◽  
Upper Echelons ◽  
Content Type ◽  
Academic Literature ◽  
Upper Echelons Theory

Purpose Informed by upper echelons theory, the purpose of this paper is to synthesize the current knowledge on finance managers in family firms and to suggest valuable future research avenues. Design/methodology/approach The paper is organized as a theory-informed literature review. Based on a keyword search in electronic databases, 17 journal articles that deal with finance managers in family firms were identified. In light of upper echelons theory, the results of these articles were analyzed and future research needs were identified. Findings Overall, the current knowledge on finance managers in family firms is scant and fragmented. At the same time, this paper’s review findings indicate that finance managers can play decisive roles in family firms, which is why we need further research on their roles. Upper echelons theory is suggested in this paper as a theoretical framework that is well suited to guide such further research. Originality/value This is the first review of the academic literature on finance managers in family firms. Its main value lies in providing a theory-informed synthesis of current research on this topic and highlighting fruitful future research avenues.

scholarly journals The concept of neutrality: a new approach

2019 ◽  
Vol 76 (1) ◽  
pp. 333-353 ◽  
Author(s):  
Stephen Macdonald ◽  
Briony Birdi
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Information Science ◽  
Social Institutions ◽  
Future Research ◽  
Library And Information Science ◽  
New Approach ◽  
Content Type ◽  
Normative Framework ◽  
Contextual Awareness

Purpose Neutrality is a much debated value in library and information science (LIS). The “neutrality debate” is characterised by opinionated discussions in contrasting contexts. The purpose of this paper is to fill a gap in the literature by bringing these conceptions together holistically, with potential to deepen understanding of LIS neutrality. Design/methodology/approach First, a literature review identified conceptions of neutrality reported in the LIS literature. Second, seven phenomenographic interviews with LIS professionals were conducted across three professional sectors. To maximise variation, each sector comprised at least one interview with a professional of five or fewer years’ experience and one with ten or more years’ experience. Third, conceptions from the literature and interviews were compared for similarities and disparities. Findings In four conceptions, each were found in the literature and interviews. In the literature, these were labelled: “favourable”, “tacit value”, “social institutions” and “value-laden profession”, whilst in interviews they were labelled: “core value”, “subservient”, “ambivalent”, and “hidden values”. The study’s main finding notes the “ambivalent” conception in interviews is not captured by a largely polarised literature, which oversimplifies neutrality’s complexity. To accommodate this complexity, it is suggested that future research should look to reconcile perceptions from either side of the “neutral non-neutral divide” through an inclusive normative framework. Originality/value This study’s value lies in its descriptive methodology, which brings LIS neutrality together in a holistic framework. This framework brings a contextual awareness to LIS neutrality lacking in previous research. This awareness has the potential to change the tone of the LIS neutrality debate.

Dynamic capabilities vs. innovation capability: are they related?

2014 ◽  
Vol 21 (3) ◽  
pp. 368-384 ◽  
Author(s):  
Lidija Breznik ◽  
Robert D. Hisrich
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Dynamic Capabilities ◽  
Dynamic Capability ◽  
Future Research ◽  
Innovation Capability ◽  
New Approach ◽  
Content Type ◽  
New Research ◽  
The Relationship

Purpose – The purpose of this paper is to provide insights into the relationship between dynamic capabilities and innovation capabilities. It links dynamic capability with innovation capability and indicates the ways they can be related. Design/methodology/approach – The relationships between dynamic and innovation capability were investigated through a systematic literature review. Findings – The review indicates that common characteristics exist between of the both fields, which demonstrate six relationships. Additionally, findings show some inconsistencies and even contradictions. Originality/value – In this paper, the authors have compared dynamic capabilities, a relatively new approach in the field of strategic management, with innovation capabilities, a widely recognised crucial domain for sustained competitiveness. Since both areas address issues that are essential to today's environment, future research should seek to clarify both concepts, by undertaking some new research and developing comprehensive and unambiguous framework.

China in Africa: a critical literature review

2016 ◽  
Vol 12 (1) ◽  
pp. 40-60 ◽  
Author(s):  
Abdoulkadre Ado ◽  
Zhan Su
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Empirical Support ◽  
Future Research ◽  
Evidence Based ◽  
Content Type ◽  
Academic Literature ◽  
Current State ◽  
Comprehensive Literature Review ◽  
Critical Literature

Purpose – The purpose of this paper is to critically assesses the major contributions to the academic literature on China’s increased focus on Africa, from 2001 to 2011. It discusses the key trends concerning China’s presence in Africa and draws conclusions on the significance of the studies by emphasizing and contrasting the prevailing positions. Design/methodology/approach – Based on a qualitative approach using an integrative and comprehensive literature review, the authors performed a content analysis of high-impact, peer-reviewed papers. Findings – The paper questions and repositions some of the existing controversies. The results from existing studies remain questionable, requiring further clarification and more theoretical backing. It, moreover, highlights the notion that behind the explicit neutrality views of China’s presence in Africa, implicit assumptions may exist. These are often the differences in narratives conveyed by Western and Southern stakeholders. Research limitations/implications – Most of the conclusions drawn from this paper need to be re-explored and supported by additional research. This could be done by widening the scope of the analysis. Studies need to provide more empirical support for their assertions through quantitative data and evidence-based qualitative analyses – all within a framework that considers more cultural, social and historical dimensions. The paper also suggests that an institutionally based view appears most relevant in better explaining China in Africa. Originality/value – This paper reviews a decade of research on China in Africa and presents a snapshot of the current state of knowledge. It also raises concerns to be analyzed by future research and proposes new avenues for better understanding China’s presence in Africa.

Business model innovation: past research, current debates, and future directions

2017 ◽  
Vol 10 (3) ◽  
pp. 342-359 ◽  
Author(s):  
Mokter Hossain
Keyword(s):  
Literature Review ◽  
Business Model ◽  
Systematic Literature Review ◽  
Current Knowledge ◽  
Past Research ◽  
Business Model Innovation ◽  
The Body ◽  
Future Research ◽  
Content Type ◽  
Body Of Knowledge

Purpose The purpose of this paper is to provide state-of-the-art knowledge about business model innovation (BMI) and suggest avenues for future research. Design/methodology/approach A systematic literature review approach was adopted with thematic analysis being conducted on 92 articles. Findings The body of knowledge for this concept is in its infancy and is highly fragmented. This study therefore attempts to consolidate this fragmented knowledge. It reveals dominant themes, establishes coherence, and identifies conflicting arguments in the current literature. It also points out gaps in the research and highlights new directions for research. Research limitations/implications This study analyzed articles that were found based on a systematic literature review approach. Practical implications This study identifies some fundamental issues that managers need to understand regarding BMI. Originality/value The main value of this study lies in its synthesis of the current knowledge of BMI.

Sport in business studies: a state-of-the-art literature review

2018 ◽  
Vol 8 (5) ◽  
pp. 529-546
Author(s):  
Christofer Laurell ◽  
Sten Soderman
Keyword(s):  
Systematic Review ◽  
Literature Review ◽  
Marketing Strategy ◽  
Design Methodology ◽  
State Of The Art ◽  
Future Research ◽  
Content Type ◽  
Business Studies ◽  
Current State ◽  
State Of Research

PurposeThe purpose of this paper is to provide a systematic review of articles on sport published in leading business studies journals within marketing, organisational studies and strategy.Design/methodology/approachBased on a review of 38 identified articles within the subfields of marketing, strategy and organisation studies published between 2000 and 2015, the articles’ topical, theoretical and methodological orientation within the studied subfields were analysed followed by a cross-subfield analysis.FindingsThe authors identify considerable differences in topical, theoretical and methodological orientation among the studied subfields’ associated articles. Overall, the authors also find that articles across all subfields tend to be focussed on contributing to mature theory, even though the subfield of marketing in particular exhibits contributions to nascent theory in contrast to organisation studies and strategy.Originality/valueThis paper contributes by illustrating the current state of research that is devoted or related to the phenomenon of sport within three subfields in business studies. Furthermore, the authors discuss the role played by leading business studies journalsvis-à-vissport sector-specific journals and offer avenues for future research.

A review on risk-taking in tournaments

2019 ◽  
Vol 14 (2) ◽  
pp. 559-568 ◽  
Author(s):  
Zejun Li ◽  
Chengyuan Wang ◽  
Qiong Wang ◽  
Biao Luo
Keyword(s):  
Literature Review ◽  
Qualitative Analysis ◽  
Risk Taking ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Research Opportunities ◽  
Tournament Theory ◽  
Bibliographic Retrieval ◽  
Antecedents And Consequences

Purpose This paper aims to summarize antecedents and consequences of risk-taking in tournaments and show the development of tournament optimization considering risk-taking. Moreover, further expansion expectations related to antecedents and consequences of risk-taking in tournaments and tournament optimization considering risk-taking are discussed. Design/methodology/approach A comprehensive bibliographic retrieval and further literature review and systematics re-organization are used to build the framework with respect to risk-taking in tournaments. Then, qualitative analysis is used to present conclusions of existing research. Findings By summarizing various antecedents, different consequences and tournament optimizations with regard to risk-taking in tournaments of existing research, the authors present a series of research opportunities regarding risk-taking in tournaments that can propel the advancement of tournament theory. Originality/value The studies on risk-taking in tournament have been recently received wide attention and are growing vigorously. Based on the summary and re-organization, the framework of literature studying risk-taking in tournaments is built. This literature review also helps researchers learn the advance of risk-taking in tournament and provides fruitful direction for future research on this topic.

Anti-money laundering systems: a systematic literature review

2020 ◽  
Vol 23 (4) ◽  
pp. 833-848
Author(s):  
Alhanouf Abdulrahman Saleh Alsuwailem ◽  
Abdul Khader Jilani Saudagar
Keyword(s):  
Literature Review ◽  
Money Laundering ◽  
Systematic Literature Review ◽  
Design Methodology ◽  
State Of The Art ◽  
Decision Makers ◽  
Journal Articles ◽  
Content Type ◽  
Final Sample ◽  
Learning Data

Purpose This paper aims to understand and document the state of the art in the anti-money laundering (AML) systems literature. Design/methodology/approach A systematic literature review (SLR) is performed using the Saudi Digital Library. The outputs published as conference proceedings, workshop proceedings, journal articles and books were all considered. The final sample size after omitting out-of-scope selections was 27 documents, which mainly span from 2015 to 2020. Findings The sample is discussed based on a categorization, which demarcates solutions, machine learning, data sources, evaluation methods, implementation tools, sampling techniques and regions of study. Originality/value This SLR could serve as a useful basis for researchers and salient decision-makers, who are seeking to understand the nature and extent of the currently available research into AML systems.

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