A systematic literature review on AAOIFI standards

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sherif El-Halaby ◽  
Sameh Aboul-Dahab ◽  
Nuha Bin Qoud
Keyword(s):  
Literature Review ◽  
Financial Institutions ◽  
Systematic Literature Review ◽  
Meta Analysis ◽  
Historical Record ◽  
Research Field ◽  
Future Research ◽  
Content Type ◽  
Islamic Financial Institutions

Purpose This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include different tracks of researches and then identify the gaps to propose opportunities for future research. Design/methodology/approach By adopting a systematic literature review approach, 46 papers that were published between 2000 and 2020 from 23 journals concerned with AAOIFI were selected for review and analysis. Findings The authors combine electronic searches to identify relevant studies using keywords such as “AAOIFI” or and “Islamic standards.” In light of the existing studies’ limitations, this paper derives and summarizes five leading future research tracks: identifies the research gaps in AAOIFI and then suggests that AAOIFI still requires more empirical analyses; identifies the alternative analytical methods as meta-analysis; identifies additional measurements for macro and microeconomics factors; identifies recent tracks as corresponding to Covid-19 pandemic; and future studies should consider the role of central banks and positive criticism for AAOIFI. Practical implications This analysis address the literature gaps on measuring compliance, determinants and consequences of AAOIFI adoption as this study serves as a guide for the researchers, regulators and Islamic financial institutions in research associated with this area. The findings would support AAOIFI, regulators and related authorities across jurisdictions with suggestions on improving the current AAOIFI practices. Originality/value This literature review is a historical record and guidance for researchers who seek to examine and explore several questions about AAOIFI. To the best of the authors’ knowledge, this is the first paper that applies systematic literature review over AAOIFI research field.

Exploring BIM-triggered organisational and professional culture change: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sonali Alankarage ◽  
Nicholas Chileshe ◽  
Raufdeen Rameezdeen ◽  
David J. Edwards ◽  
Aparna Samaraweera
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Essential Element ◽  
Future Research ◽  
Content Type ◽  
New Employees ◽  
Body Of Knowledge ◽  
Building Information ◽  
Considerable Impact

Purpose Building information modelling (BIM) has had a considerable impact on the socio-technical aspects of construction organisations. Culture has been considered an essential element in BIM practice. Hence, this paper aims to explore existing research relates to culture in the BIM context. Design/methodology/approach A systematic literature review (SLR) was conducted based on the PRISMA guidelines using 104 articles published between 2011 and 2020 and directed with a descriptive and content analysis. Findings The SLR results give evidence that culture in the BIM context is still an under-researched topic. Culture has been considered as both a dependent and independent factor in the BIM domain. Organisational BIM culture is a collection of fundamental beliefs established in a BIM using organisation and passed to new employees with the use of BIM. BIM using organisations are have either weak or strong BIM cultures. Proper analysis and understanding of the BIM culture of different organisations are necessary to realise the strategies of transformation from a weak BIM culture to a strong BIM culture. Originality/value To the best of the author's knowledge, this is the first SLR in BIM research that investigates the role of culture in the BIM setting. This study contributed to the existing body of knowledge by proposing a conceptual framework to understand and change a weak BIM culture of an organisation to a strong, matured BIM culture. This SLR serves as a future research basis in BIM-triggered culture.

From PLM 1.0 to PLM 2.0: the evolving role of product lifecycle management (PLM) in the textile and apparel industries

2020 ◽  
Vol 24 (4) ◽  
pp. 533-553
Author(s):  
Jo Conlon
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Product Lifecycle Management ◽  
Future Research ◽  
Development Effort ◽  
Product Lifecycle ◽  
Content Type ◽  
Textile And Apparel ◽  
Lifecycle Management

PurposeProduct lifecycle management (PLM) is an enterprise-wide strategy gaining prominence across manufacturing. The fashion industry is a late adopter of PLM, yet within global fashion and textile organisations PLM is now becoming a mainstream approach to optimize core processes. This literature review analyses the latest academic research to establish a broad basis of understanding of PLM in the sector and identify potential future research directions.Design/methodology/approachA systematic literature review was conducted to investigate the current state and main perspectives of research on PLM in the textiles and apparel sector. The paper adopts the three features (managerial, technological and collaborative) of the definition of PLM by Corallo et al. (2013) as the analytic framework for the 27 papers to illustrate how PLM is framed and conceptualised in the RFA sector.FindingsPLM is at an interesting phase as it evolves from classical PLM 1.0 to connected PLM 2.0. The evolution of PLM from its PDM origins as an IT tool to a critical component of the strategy for digital transformation is reported. The strategic role of suppliers is noted as a critical success factor. Key inhibitors relating to PLM adoption and optimization in the sector are identified as limited holistic and theoretical perspective of PLM coupled with a deficiency in relevant industry skills. It is argued that the transformational potential of PLM 2.0 may not be fully realised without a more coordinated development effort through industrial and academic collaboration.Research limitations/implicationsThe limitations of this study are that it is a literature review of academic papers in the RFA sector papers within the timescale 2000–2018. PLM 1.0 has dominated in this time period however the potential trajectory of connected PLM 2.0 is beginning to emerge.Practical implicationsThe results from this paper indicate that there is a lack of research on PLM in the sector and concludes by suggesting promising future research possibilities: further empirical and case studies on organisations implementing a PLM strategy; studies reporting on the contribution of PLM to address the challenges of sustainability, traceability and transparency in the industry and inter-industry collaborations; studies with knowledge management theories specifically applied to the textile and apparel sector; and the opportunity for academic and industry collaboration on the development of PLM to meet these needs.Originality/valueTo the best of the author's knowledge, no systematic literature review on this topic has previously been published in academic journals. Given levels of investment in PLM platforms in the sector, both practitioners in companies and the academic community might find the review and agenda for future research useful.

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.

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.

Investor relations in the era of social media: systematic literature review of social media as a strategic corporate disclosure tool

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammed Nuseir ◽  
Amer Qasim
Keyword(s):  
Social Media ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Information Disclosure ◽  
Research Field ◽  
Future Research ◽  
Corporate Disclosure ◽  
Content Type ◽  
The Social ◽  
Negative Perceptions

Purpose This paper aims to systematically review how corporations are increasingly using social media to strategically disseminate information to investors, including different research tracks, then identify the gaps to propose future research opportunities. Design/methodology/approach The authors searched for relevant scholarly work on Scopus and Google Scholar databases published during the period 2000–2020 in English. Both quantitative and qualitative papers were reviewed. Articles were filtered based on their relevance to the study's goal, resulting in the selection of 84 articles. A total of 16 articles were selected for inclusion in the systematic review. Findings In light of the existing studies’ limitations, this paper derives and summarizes 16 leading future research tracks. Results indicated that corporations could use social media to reduce information asymmetry between managers and investors. Nevertheless, social media for information disclosure purposes is used in a strategic way, whereby only positive news and voluntary information are disseminated. Research limitations/implications The implications for investors are that they can make better decisions by engaging in the process of “the wisdom of crowd,” which is facilitated by reciprocal communication. The implications for corporations are that sharing earning information through social networking platforms presents them with an opportunity to effectively manage their investors by reducing negative perceptions and increasing market response. Originality/value As far as we know, this is the first paper that uses a systematic literature review over the social media research field.

Cognitive biases and decision-making strategies in times of change: a systematic literature review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Acciarini ◽  
Federica Brunetta ◽  
Paolo Boccardelli
Keyword(s):  
Decision Making ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Cognitive Biases ◽  
Future Research ◽  
Strategic Decisions ◽  
Data Set ◽  
Content Type ◽  
The Impact

PurposeIn a work environment marked by unprecedented complexity, volatility and ambiguity, managers must accomplish their objectives while navigating many challenges. This paper aims to investigate potential interrelations among environmental transformations, cognitive biases and strategic decisions. In particular, the purpose of the study is to crystallize the state of art on the impact of cognitive biases on strategic decisions, in the context of environmental transformations.Design/methodology/approachThe authors have conducted a systematic literature review to identify existing relevant work on this topic and to detect potential avenues for future research.FindingsThe findings highlight how decision-making is influenced and enabled by internal (e.g. perception) and external factors (e.g. digitalization). Specifically, the strategic role of cognitive biases appears to be crucial when investigating the related impact on strategic decisions in times of environmental transformation.Practical implicationsImplications are drawn for scholars and practitioners interested in evaluating the role of specific decision-making determinants for the formation and implementation of strategic decisions. In this sense, we stress that decision-makers need to manage their cognitive biases and select the right information out of a wide data set in order to adapt to environmental transformations.Originality/valueBy systematizing the literature review, potential interrelations among environmental transformations, cognitive biases and strategic decisions are identified. Furthermore, the primary phases that drive the decision-making process are proposed (analysis, decision, onboarding and control).

Systematic review on sustainable entrepreneurship education (SEE): a framework and analysis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sarika Sharma ◽  
D.P. Goyal ◽  
Archana Singh
Keyword(s):  
Systematic Review ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Entrepreneurship Education ◽  
Research Field ◽  
Future Research ◽  
Research Papers ◽  
Sustainable Entrepreneurship ◽  
Content Type ◽  
The Status

PurposeSustainable entrepreneurship education (SEE) is a field, which mingles two imperative fields of research, sustainable entrepreneurship and entrepreneurship education. This emerging area has gained momentum in recent years, and various quantitative and qualitative studies are carried upon to explore its diverse dimensions, literature remains scattered. This paper aims to explore the holistic picture of SEE by compiling the research articles, through a systematic literature review of prior research studies.Design/methodology/approachTwo prominent databases are considered, and these databases then are searched with appropriately designed search strings. Based on an exclusion and inclusion criteria developed by the authors, 59 research papers are selected for further investigation. These research papers are then studied rigorously for review and qualitative content analysis.FindingsA conceptual framework comprising of the areas of these research contributions is proposed as an outcome. This framework provides insights about the existing state and areas of SEE research namely: (1) Institutional framework, (2) Teaching/learning approaches and (3) External interactions and provides further direction for research.Research limitations/implicationsThe present study makes a significant contribution both in theoretical and in practical sense. (1) Compiled the extant literature on sustainable entrepreneurship education; (2) Developed a protocol to conduct the systematic review of literature on sustainable entrepreneurship education; (3) Reported the status of research on sustainable entrepreneurship education, and proposed a framework on existing work; (4) Presented the emerging topics, issues and challenges that need to be addressed in future research.Originality/valueThis article seeks to present a systematic literature review of the research field on sustainable entrepreneurship education. A review of existing literature in this field would certainly help to advance future research efforts as it presents a comprehensive picture of the status quo of this research field.

scholarly journals Business intelligence and big data in hospitality and tourism: a systematic literature review

2018 ◽  
Vol 30 (12) ◽  
pp. 3514-3554 ◽  
Author(s):  
Marcello Mariani ◽  
Rodolfo Baggio ◽  
Matthias Fuchs ◽  
Wolfram Höepken
Keyword(s):  
Big Data ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Business Intelligence ◽  
Data Science ◽  
Academic Research ◽  
Research Field ◽  
Future Research ◽  
Content Type ◽  
Hospitality And Tourism

PurposeThis paper aims to examine the extent to which Business Intelligence and Big Data feature within academic research in hospitality and tourism published until 2016, by identifying research gaps and future developments and designing an agenda for future research.Design/methodology/approachThe study consists of a systematic quantitative literature review of academic articles indexed on the Scopus and Web of Science databases. The articles were reviewed based on the following features: research topic; conceptual and theoretical characterization; sources of data; type of data and size; data collection methods; data analysis techniques; and data reporting and visualization.FindingsFindings indicate an increase in hospitality and tourism management literature applying analytical techniques to large quantities of data. However, this research field is fairly fragmented in scope and limited in methodologies and displays several gaps. A conceptual framework that helps to identify critical business problems and links the domains of business intelligence and big data to tourism and hospitality management and development is missing. Moreover, epistemological dilemmas and consequences for theory development of big data-driven knowledge are still a terra incognita. Last, despite calls for more integration of management and data science, cross-disciplinary collaborations with computer and data scientists are rather episodic and related to specific types of work and research.Research limitations/implicationsThis work is based on academic articles published before 2017; hence, scientific outputs published after the moment of writing have not been included. A rich research agenda is designed.Originality/valueThis study contributes to explore in depth and systematically to what extent hospitality and tourism scholars are aware of and working intendedly on business intelligence and big data. To the best of the authors’ knowledge, it is the first systematic literature review within hospitality and tourism research dealing with business intelligence and big data.

scholarly journals How does culture influence innovation? A systematic literature review

2018 ◽  
Vol 56 (5) ◽  
pp. 1088-1107 ◽  
Author(s):  
Mu Tian ◽  
Ping Deng ◽  
Yingying Zhang ◽  
Maria Paz Salmador
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Future Research ◽  
Related Factors ◽  
Content Type ◽  
Culture Influence ◽  
Business Practitioners ◽  
The Impact

PurposeThe purpose of this paper is to conduct a systematic literature review of the studies that have analyzed the impact of culture on innovation.Design/methodology/approachThe authors carried out a systematic literature review of peer-reviewed articles in the past 37 years (January 1980-January 2017). Based on a total of 61 identified primary studies, the authors developed two clusters of culture definition studied in relation to innovation, including organizational culture and national culture.FindingsAfter reporting the findings of the systematic literature review, the authors discuss how a variety of culturally related factors combine to facilitate or restrict innovation performance in their corresponding cluster. The findings highlight the complex and idiosyncratic relationship between culture and innovation. Future research lines are recommended.Research limitations/implicationsThe authors adopt a systematic literature review method to probe into existing literature, inevitably missing some empirical studies. Implications for future research are suggested.Practical implicationsThe paper offers interesting implications for managers and academia. For business practitioners, this study can provide a useful reference regarding the role of cultures in the corporate internal management or international operations; for scholars, the study can provide a current research landscape and development process in this field.Originality/valueThe findings are derived from a systematic literature review that has studied the influence of culture on innovation. In addition, implications and insights as to where future research might be usefully inquired in this field are provided.

Emergence of circular economy research: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Swapnil Lahane ◽  
Himanshu Prajapati ◽  
Ravi Kant
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Circular Economy ◽  
English Language ◽  
Real Life ◽  
Research Field ◽  
Research Articles ◽  
Current Status ◽  
Future Research ◽  
Content Type

PurposeThis paper aims to examine the current status and trends in circular economy (CE) research. The state of CE research is assessed by critically examining the field by considering diverse dimensions.Design/methodology/approachThe systematic literature review (SLR) of CE research articles is analyzed using the content analysis methodology. The articles are selected from the Scopus database containing the keyword “Circular economy” in its title, abstract and keywords. In total, 587 research articles published on CE in various reputed peer-reviewed journals over 15 years (2005–2020) are selected for review.FindingsThe research in the domain of CE is in the beginning phase. It has numerous quantitative modeling opportunities, value creation and propositions aspects and application in real-life case problems. One of the significant findings is that the CE research field is more inclined toward the implication of the empirical qualitative research. The identified research gaps and future opportunities could provide further direction to broaden CE research.Research limitations/implicationsThe review focuses on publications published in peer-reviewed journals in the English language only. It restricts the recognition of relevant articles published in conference proceedings and languages other than English.Originality/valueThis research study will provide a deeper understanding of CE research's existing status and highlights the research trends, gap and its applicability in real-life case problems and setting up future research directions in the CE field.

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