Corporate fraud and relationships: a systematic literature review in the light of research onion

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Caroline de Oliveira Orth ◽  
Antônio Carlos Gastaud Maçada
Keyword(s):  
Information Technology ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Practical Implication ◽  
Data Governance ◽  
Corporate Fraud ◽  
Content Type ◽  
External Auditors ◽  
Starting Point ◽  
Relationship Of

Purpose This paper aims to investigate how the literature has been addressing the relationships between corporate fraud and executive behavior and corporate fraud and information technology (IT) controls. Design/methodology/approach A systematic literature review was performed following the planning phases proposed by Levy and Ellis (2006), illuminated by the research onion, developed by Saunders et al. (2007). Findings The main findings of the studies analyzed refer basically to models to assess the risk of fraud. These risks originate from the market, from the organization itself or from individuals and also from their relationship networks. Subsequently, the main risks identified by the authors were classified according to their origin, the main theories approached and the “solutions” for the risks presented by the authors as the product of their work. Research limitations/implications It should be noted that this study is not free of limitations, of which two stand out: the full body of articles on the subject was certainly not evaluated. Although the search has been systematic and judicious both by the combination of keywords for the searches, as well as by the use of the main databases and also by the rigor in the description of the procedures and the analysis of the articles in the light of Research Onion was based on the authors’ knowledge that may have been limited in some respect. Practical implications As a practical implication, there is the relationship of red flags and their classification by origin, as they can be very useful for planning the work of internal and external auditors. Social implications It is considered that this work can be a starting point for scholars who are interested in the corporate fraud phenomenon, given that the data was collected and organized systematically. Originality/value The analysis of the articles in relation to Research Onion shed light on the main philosophical and methodological characteristics of the studies. Also, regarding the relationships between corporate fraud and IT controls, existing scientific research appears to be limited. Searches for the terms information technology and information systems were extended, as well as search strings tested with the terms data governance and IT governance without results. This fact demonstrates that there may be (as far as the results have reached) a vast area of research on corporate fraud in the field of systems knowledge and information technology.

Islamic marketing and consumer behaviour: a systematic literature review

2019 ◽  
Vol 11 (6) ◽  
pp. 1557-1578 ◽  
Author(s):  
Jessen Floren ◽  
Tareq Rasul ◽  
Azmat Gani
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Consumer Behaviour ◽  
Practical Implication ◽  
Content Type ◽  
Global Trends ◽  
Goods And Services ◽  
Open Access Journals ◽  
Important Relationship ◽  
Supply Capacity

Purpose The purpose of this study is to systematically review the existing literature on Islamic marketing and its major impacts on consumer behaviours. In addition, this study seeks to shed light on global trends and dynamics beyond Islamic marketing and how Islam, as one of the most prominent religions worldwide, affects the consumption and purchasing choices of Muslim consumers. Design/methodology/approach A systematic literature review of published peer-reviewed articles on Islamic marketing was conducted. A comprehensive search strategy was applied on different databases, including Google Scholar, JSTOR, ScienceDirect, MUSE and Directory of Open Access Journals, and the retrieved articles were then selected from 14 leading journals published between 2010 and 2018. Findings Islam as a religion has been found to impact the ethical beliefs and behaviours of Muslim consumers from different countries, as well as consumers’ choice of services and some taboo products on the basis of Islamic Shariah law. The results show that Islamic marketing has a significant impact on the characteristics of Muslim consumers and therefore affects their key choices about certain products and services. Research limitations/implications The studies included in this review are extensively based on peer-reviewed articles published in high-ranked marketing journals (A* and A in the Australian Business Deans Council list), which may be perceived as a limitation in the present study. Another limitation is that this study only took into account peer-reviewed articles written in English. Practical implications The important relationship between Islam and the heterogeneous Muslim consumer will have a considerable practical implication for companies that explore the marketing supply capacity in the Islamic world. The authors hereby expect the current review to significantly impact the identification of methodologies for the main trends in the academic analysis of Islamic marketing and Islamic consumer behaviour. Originality/value This review provides a strong contribution to Islamic marketing literature by recommending the need to integrate the Islamic practices related to consumer consumption of goods and services in studies focused on consumer behaviour analysis.

Knowledge management: does gender matter? A systematic review of literature

2020 ◽  
Vol 24 (6) ◽  
pp. 1315-1342
Author(s):  
Peter Heisig ◽  
Selvi Kannan
Keyword(s):  
Knowledge Management ◽  
Literature Review ◽  
Conceptual Framework ◽  
Systematic Literature Review ◽  
Practical Implication ◽  
Research Literature ◽  
Future Research ◽  
Content Type ◽  
And Gender

Purpose This paper aims to review for the first time existing research literature about the role of gender in creating, sharing and using knowledge in organizations and proposes a conceptual framework to guide future research directions. Design/methodology/approach Based on the systematic literature review method this study collects, synthesizes and analyses articles related to knowledge management (KM) and gender published in online databases by following a pre-defined review protocol. The paper analyses 41 papers published in peer-reviewed journals. Findings The role of gender in KM has been rarely addressed in KM journals and journals with specific emphasis on gender. The existing literature is fragmented, but existing research suggests that knowledge sharing might be influenced by gender. Based on the analysis and synthesis, a conceptual framework is proposed to guide further research on determining if gender matters in KM. Research limitations/implications Academic researchers should aim to include gender-related variables into their KM research to further explore if gender matters in KM. Practical implications The practical implication suggests that managers and knowledge managers should raise awareness about how stereotypes and gendered expectations about role behaviour affect how knowledge and experiences are created and shared within the organization. Social implications The authors believe that a better understanding of knowledge handling and gendered role expectations at the workplace could also have an impact beyond organizational boundaries. Originality/value The paper presents the first comprehensive systematic literature review of the article published on knowledge creation, sharing and usage and gender and provides a conceptual framework for future research.

Design-driven innovation: a systematic literature review

2019 ◽  
Vol 31 (1) ◽  
pp. 92-114 ◽  
Author(s):  
Heleen De Goey ◽  
Per Hilletofth ◽  
Lars Eriksson
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Value Creation ◽  
Practical Implication ◽  
Theoretical Framework ◽  
Knowledge Generation ◽  
Future Research ◽  
Concept Design ◽  
Content Type ◽  
Iterative Coding

Purpose The concept design-driven innovation focuses on innovating product meanings. It has been studied from a variety of perspectives and contexts since the early 2000s. However, a complete overview of the literature published in this area is currently missing. The purpose of this study is to provide a comprehensive understanding of how design-driven innovation contributes to value creation in product development. Design/methodology/approach In this systematic literature review, 57 papers and book chapters that cover design-driven innovation were identified and analyzed. An iterative coding process was followed to derive five facets of design-driven innovation that contribute to value creation. Findings Design-driven innovation creates value by focusing on the intangible values of products. The following five facets of design-driven innovation that contribute to value creation were identified: development of new product meanings, knowledge generation, actors and collaborations, capabilities and process. These facets and their interrelations are presented in a theoretical framework. Practical implications The main practical implication of this study is that it is now clear that the five facets of design-driven innovation are interrelated and reinforce each other. Therefore, companies need to approach design-driven innovation from a holistic perspective. Originality/value This paper contributes to theory by presenting the theoretical framework that provides an overview of available knowledge and that creates a context for future research.

Study of reasons for enterprise systems adoption among Indian organizations

2014 ◽  
Vol 27 (6) ◽  
pp. 696-718 ◽  
Author(s):  
Naim Ahmad ◽  
Abid Haleem ◽  
Asif Ali Syed
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Enterprise Systems ◽  
Secondary Data ◽  
Relative Strength ◽  
Content Type ◽  
Systems Software ◽  
Starting Point ◽  
Potential Possibility ◽  
Relationship Of

Purpose – The purpose of this paper is to identify reasons for the enterprise systems adoption, their relevance to the Indian organizations and their relationship with industry and size among the Indian organizations. Design/methodology/approach – Through the content analysis of 12 research papers reasons of enterprise systems adoption have been identified. With the resultant framework of variables, 288 Indian cases have been scanned to identify and contrast adoption reasons in India with other countries. Also through χ2 test their associations have been studied with respect to industry and size among Indian organizations. Findings – All the adoption reasons are present in Indian organizations. All the adoption reasons are indifferent to the industry of organization. Similarly it is found that all the adoption reasons but one is indifferent to the size of organization. Only organizational change is found to be significantly related with the size. Research limitations/implications – The scope of study is limited to the Indian organizations that have implemented enterprise systems software. All the manifest variables have been marked with only two values 0 for absence and 1 for presence while omitting the information on relative strength. There is potential possibility of bias toward ES implementation benefits and relative comfort in implementing the target vendor's product. This research has utilized secondary data that might not have been created to address the current problem therefore may be limited in relevancy and accuracy. Practical implications – Adoption motivations are a good starting point to see the need for the ES. Occurrences of adoption motivations advocate the change in the application infrastructure. Following 12 motivations for the adoption of ES have been identified in the literature review. Moreover they have not varied much with respect to the size and industry of the organizations. However, some factors are showing stronger presence in Indian context than the global counterparts and some are showing weaker presence. Originality/value – Content analysis of the literature review has resulted in 12 reasons for the enterprise systems adoption after three iterations. These variables have been explained with the help of literature. Second, component of this research studies the relationship of these variables with industry and size among Indian organizations. It is established that enterprise systems are being adopted globally for the identical reasons. These reasons are also almost uniform with respect to industry and size of the Indian organizations.

scholarly journals IT governance enablers in relation to IoT implementation: a systematic literature review

2019 ◽  
Vol 22 (1) ◽  
pp. 32-49
Author(s):  
David Henriques ◽  
Ruben Filipe Pereira ◽  
Rafael Almeida ◽  
Miguel Mira da Silva
Keyword(s):  
Information Technology ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Design Methodology ◽  
It Governance ◽  
The State ◽  
Content Type ◽  
Lack Of Information ◽  
State Of Art

Purpose The purpose of this paper is to obtain a list of recommendations addressed by the information technology (IT) governance enablers in relation to IoT implementation. The reason behind this it is the lack of information about these instances which could the organizations to be more effective when implementing IoT. Design/methodology/approach The objectives will be obtained using the methodology – systematic literature review. Findings During the research, a list of recommendations was created on each IT governance enabler in relation to IoT implementation, showing the flaws that exist at the literature level for each enabler. Originality/value The state of art of this research is a creation of a list of recommendations according to IT governance enablers to be applied on an IoT implementation.

Exploring risks in lean production implementation: systematic literature review and classification framework

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tâmara Machado Fagundes da Silva ◽  
Luciano Costa Santos ◽  
Cláudia Fabiana Gohr
Keyword(s):  
Risk Factors ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Lean Production ◽  
Risk Identification ◽  
Lean Implementation ◽  
Content Type ◽  
Classification Framework ◽  
Starting Point ◽  
Potential Risks

Purpose Studies addressing barriers to implement lean production (LP) from the perspective of risk management (RM) have not been so usual in the literature. Re-interpreting barriers to lean as potential risks that should be avoided or mitigated, this paper aims to identify and categorise risks in the implementation of LP to propose a framework, which provides an overview of risks that negatively influence this process. Design/methodology/approach Through a systematic literature review exploring papers in the Web of Knowledge database, 69 papers were selected. A descriptive analysis was first carried out to identify the evolution in the number of papers, usual terminologies, research methods, analytic tools and the RM phases approached by each paper. After that, an in-depth study of the paper sample was conducted to find risk factors and categories. Findings The authors found a list of 61 risk factors. Then, considering the sources of the identified risk factors, six broad categories of risks were defined, namely, top management risks, human resources risks, lean knowledge risks, technical risks, supply chain risks and cultural risks. The authors also defined 34 subcategories, resulting in a risk classification framework. Research limitations/implications Based on the review, the authors identified literature gaps and provided a research agenda. A noteworthy research limitation is that the authors only selected papers about LP, so the authors might have missed some potential risks in lean implementation that may arise from other-related areas. Thus, the exploration of lean risks adopting other perspectives may constitute a promising pathway for further research. Practical implications The classification framework may help practitioners and researchers in risk identification, evaluation and mitigation. It can also enable the creation of response plans to risks in lean production implementation, as it indicates the potential risks that may be faced along with this process. Originality/value This study contributed to add the perspective of RM to the literature on lean implementation. The introduction of RM concepts and tools may generate more robust models of lean implementation. Therefore, the classification framework may represent a starting point to produce new knowledge about this research topic.

Key challenges in strategic start-up communication

2020 ◽  
Vol 24 (1) ◽  
pp. 49-64
Author(s):  
Markus Wiesenberg ◽  
Alexander Godulla ◽  
Katharina Tengler ◽  
Inga-Marit Noelle ◽  
Julia Kloss ◽  
...  
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Strategic Communication ◽  
Internal Communication ◽  
Content Type ◽  
Explorative Study ◽  
Start Up ◽  
Starting Point ◽  
Start Ups ◽  
Practical Implications

PurposeThe paper represents a starting point of a broader research project in strategic start-up communication. The main purpose of this study is to demonstrate the current state of research in this area and to compare those insights with an explorative study on the start-up ecosystem.Design/methodology/approachA neo-institutional framework is combined with the dual narrative framework of strategic communication and emergence to explain the emergence of strategic communication in this organizational field (start-up ecosystems). Research questions are derived from a systematic literature review and subjected to exploratory testing in two different qualitative surveys, with experts and investors, reflecting an external perspective, and with start-ups themselves.FindingsResults from the literature review and the explorative interviews with expert external actors indicate eight areas in which start-ups face strategic communication challenges: the basic orientation of strategic communication, branding, external image, stakeholder relations, allocation of financial resources, owner centricity, human resources and internal communication. External consultants and funders recommend highly planned approaches like target group-oriented communication, well thought-out positioning with uniform messages and precisely applied communication channels. However, the internal perspective of start-ups presents a contrary picture based on emergent products of strategic communication.Research limitations/implicationsThe study indicates the importance of both the emergence in strategic start-up communication and the demonstration of planned strategic communication. Investigating a whole start-up ecosystem in a country regarding the emergence of strategic communication forms, practices and products offers potential for cross-country comparative research.Practical implicationsThe findings indicate key challenges of strategic communication of start-ups. Bearing in mind these key challenges when founding a start-up can make a difference in the success of the start-up.Originality/valueThe article presents the first systematic literature review in the area of strategic start-up communication and a theoretical framework for further investigation. Moreover, the results of the explorative study demonstrate the importance of the different forms of planning and emergence in strategic start-up communication. Hence, this paper provides practical implications for practitioners working and investing in the start-up ecosystem.

scholarly journals Assessing inter-organizational performance through customer value: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lucrezia Coletta ◽  
Milena Vainieri ◽  
Guido Noto ◽  
Anna Maria Murante
Keyword(s):  
Literature Review ◽  
Organizational Performance ◽  
Systematic Literature Review ◽  
Customer Value ◽  
Two Dimensions ◽  
Evaluation Framework ◽  
Content Type ◽  
Starting Point ◽  
Wide Perspective ◽  
Practical Implications

Purpose This study aims to systematically review the literature on the use of customer value for the evaluation of inter-organizational performance, with a wide perspective embracing different contexts and settings. Design/methodology/approach Searching within the Scopus and ISI Web of Science databases, a systematic literature review has been conducted analyzing 41 papers published between 1991 and 2020. Findings Categorization of customer value and inter-organizational performance measures were developed and the main differences among different settings were discussed. Practical implications The results presented in this study may be helpful for practitioners and managers who, in the completion of their activities, have to maintain strong and frequent relationships with other organizations. In fact, practitioners and managers interested in enhancing customer value and measuring inter-organizational performance may find an innovative perspective linking the two dimensions. They could find the categorizations presented in this study as a starting point for developing a performance evaluation framework suitable for evaluating their present business relationships. In fact, the categorizations provide a panorama of how scholars have measured until now inter-organizational performance through customer value, and therefore, they could choose the measures more appropriate for their situation. Originality/value No systematic literature review of the use of customer value for assessing inter-organizational performance has previously been undertaken, especially considering different settings.

Utilizing a systematic literature review to develop an integrated framework for information and knowledge management systems

2017 ◽  
Vol 47 (2) ◽  
pp. 250-264 ◽  
Author(s):  
Chulatep Senivongse ◽  
Alex Bennet ◽  
Stefania Mariano
Keyword(s):  
Knowledge Management ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Value Added ◽  
Specific Area ◽  
Management Systems ◽  
Knowledge Management Systems ◽  
Content Type ◽  
Integrated Framework ◽  
Information And Knowledge Management

Purpose The purpose of this paper is to demonstrate the value of using a systematic literature review to develop an integrated framework for information and knowledge management systems. Design/methodology/approach First, the systematic literature review method is introduced, differentiating it from traditional literature reviews in terms of value-added and limitations. Second, this methodology is used in a research application focused on absorptive capacity internal capabilities with regard to the processes of acquisition, assimilation, transformation and exploitation. Third, an integrated framework for information and knowledge management systems is developed from this application. Findings The systematic literature review approach provides a rigor that can assist in reducing researcher bias while simultaneously enabling the definition of a precise scope of review, with a clear explanation of selection criteria with the objective to find and review all the studies that are relevant to the search definitions. As a research method, it effectively supports a qualitative, quantitative or mixed methodology. Research limitations/implications This methodology was applied to one specific area of research. Specific limitations include the availability of articles in subscribed databases and the analytical capabilities of the tools used for text mining and analytics. Originality/value This paper demonstrates the usefulness of the systematic literature review methodology in developing an integrated framework for analysis.

Digital transformation of organizations: what do we know and where to go next?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Monika Jedynak ◽  
Wojciech Czakon ◽  
Aneta Kuźniarska ◽  
Karolina Mania
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Business Models ◽  
Grey Literature ◽  
Blind Spot ◽  
Digital Transformation ◽  
Academic Disciplines ◽  
Future Research ◽  
Content Type ◽  
Management Domain

PurposeThe purpose of this paper is to identify the development of the digital transformation literature and to the systematic literature review methodology.Design/methodology/approachThe authors run a systematic literature review, followed by a rigorous thematic analysis of both academic and grey literature dataset, in order to develop a conceptual map of organizations' digital transformation. The authors aggregate the concepts and topics identified across the literature to find that they overwhelmingly tackle digital business models. At the same time, the authors identify a major blind spot resulting from ignoring the organization itself as a unit of analysis.FindingsThe findings show that developing a digital theory of the organization or the theory of digitally transformed organization is a major challenge to management researchers. The analysis exposed numerous research gaps that can be helpful for future research directions.Originality/valueDigital transformation research enjoys an increasingly rapid rise to recognition across many academic disciplines and strongly impacts the management domain. adopt the view that published documents reflect the collective understanding of a phenomenon. This paper contributes to filtering the digital transformation literature, clarify complex relation between digital transformations of organizations and identify the key blind points.

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