Systematic review of integrated reporting: recent trend and future research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chijioke Nwachukwu
Keyword(s):  
Systematic Review ◽  
Financial Performance ◽  
Research Agenda ◽  
Positive Impact ◽  
Future Research ◽  
Research Approach ◽  
Integrated Reporting ◽  
Content Type ◽  
Future Research Agenda ◽  
Mediating Variables

Purpose Integrated reporting (<IR>) promotes transparency in corporate reporting and communicate detailed information on how a firm creates value in the short, medium and long-term. The purpose of this paper is to systematically review <IR> to provide insights into theories, determinants, consequences, contingent variables and methods that have been used in previous studies. Design/methodology/approach The study was based on a systematic review of 17 articles published between 2017 and 2020. Findings Nine theories were used in prior studies. Board size, diversity, independence, level of activity of the board, the establishment of Higher Education Institutions (before or after 1992), adoption of IR framework, size, institutional ownership, sustainability committee and the use of non-financial performance measures in executives’ compensation contracts and separate risk management committees are determinants of <IR>. Further, the positive impact of <IR> on information asymmetry, market valuation of environmental, social and governance performance, financial performance, intellectual capital, sustainability embeddedness and organisational change, external sense of legitimacy and reputation, revenue growth, corporate environmental performance and circular economy-related information, with mixed findings for analyst earnings forecast accuracy, company value and market value. Only three studies used moderating and mediating variables to examine <IR>. Quantitative research approach and secondary data are most preferred by <IR> scholars. Research limitations/implications Some papers may have been omitted unintentionally, although the author did his best to include most of the prior published articles using a rigorous methodology. Practical implications This paper set out future research agenda on how <IR> research could be enhanced. Originality/value Contrary to prior systematic reviews that consider individual constructs/concept, the review herein adopts a comprehensive approach and considers moderating and mediating variables aside from theories, effects and determinants of integrated reporting.

Sources and categories of well-being: a systematic review and research agenda

2020 ◽  
Vol 31 (1) ◽  
pp. 1-33
Author(s):  
Arafat Rahman
Keyword(s):  
Systematic Review ◽  
Research Agenda ◽  
Empirical Studies ◽  
Well Being ◽  
Service Research ◽  
Future Research ◽  
Unified Framework ◽  
Content Type ◽  
Future Research Agenda ◽  
Subjective Appraisals

PurposeThe purpose of this paper is to identify the sources and categories of well-being from the transformative service research (TSR) domain. The paper also aims to offer a unified framework of sources and categories of well-being and several future research agenda.Design/methodology/approachA systematic literature review method is applied to address the study aims. A three-phase approach has been applied, which produced a total of 70 peer-reviewed empirical studies for the review.FindingsThe analysis has identified five major sources and their underlying sub-sources of well-being. The major sources are organization-, individual-, collective-, service system-, and situation-driven sources. The findings further identified two major categories or well-being showing the capacity and functioning, and subjective appraisals of life conditions. The identified sources and categories of well-being develop a unified framework showing a simplistic path or relations between the sources and the categories.Research limitations/implicationsThe paper offers several research agenda explaining what source-related issues can be addressed for enhancing well-being for various entities. It also adds a proposed schema and research questions for examining the possible relations and influences between the sources of well-being and social well-being of individuals.Practical implicationsPractitioners can get important insights about the matters over which they have little or no control such as the activities, motives and processes that take place in individuals' and collectives' spheres and mechanisms of supports in social networks.Originality/valueThe paper is the first to offer a systematic review on the empirical studies of the TSR domain identifying a comprehensive list of sources and categories of well-being and a resulting unified framework and research agenda.

Family firms and collaborative innovation: present debates and future research

2018 ◽  
Vol 21 (2) ◽  
pp. 334-358 ◽  
Author(s):  
Barbara Bigliardi ◽  
Francesco Galati
Keyword(s):  
Systematic Review ◽  
Research Agenda ◽  
Family Firms ◽  
Future Research ◽  
Content Type ◽  
Factors Affecting ◽  
Future Research Agenda ◽  
Collaborative Innovation ◽  
Relevant Topic ◽  
Definition Of

Purpose The purpose of this paper is threefold: first, to identify the unique characteristics of family firms in terms of the ability to manage and the willingness to engage in collaborative innovation; second, to investigate the existence of contingent factors affecting the heterogeneity of family firms’ behavior regarding these dimensions; and third, to propose a future research agenda. Design/methodology/approach This study consists of a systematic literature review. Findings Based on the results of a systematic review, the authors explain why family firms have a different behavior in terms of collaborative innovation if compared to the non-family counterparts and, following the contingent-based perspective, the authors also explain how different contingent factors can contribute to cause the heterogeneity of family firms’ behavior when facing collaborative innovation. Finally, the authors present a research agenda aimed at stimulating and guiding future research. Research limitations/implications The main limitation of the review is the wide definition of collaborative innovation provided at the beginning of the manuscript, in the introduction. In fact, with the aim of including all the studies dealing with collaborative innovation in the family firms’ context, the authors adopt a broad definition of external collaborative innovation that encompasses each process by which organizations work together to achieve an innovation outcome. Originality/value To the knowledge, this is the first systematic review addressing this relevant topic and proposing a future research agenda. The authors believe it could represent an important guide (but also a stimulus) for scholars interesting in the topic.

Marketing capabilities and firm performance: literature review and future research agenda

2015 ◽  
Vol 64 (8) ◽  
pp. 1041-1067 ◽  
Author(s):  
Shampy Kamboj ◽  
Zillur Rahman
Keyword(s):  
Systematic Review ◽  
Firm Performance ◽  
Research Agenda ◽  
The Body ◽  
Future Research ◽  
Marketing Capabilities ◽  
Review Of Literature ◽  
Product Price ◽  
Content Type ◽  
Future Research Agenda

Purpose – The purpose of this paper is to broaden the body of knowledge on marketing capabilities (MC) and firm performance (FP) by presenting a systematic review of literature along with providing a path for future research agenda. Design/methodology/approach – In total, 101 empirical research papers from 51 different journals of online databases were selected systematically. The papers were reviewed thoroughly and summarized under strategic, functional and operational marketing capability classifications. Findings – The paper depicts a research field that is immature and developing quickly. The results found were diverse in terms of publication trend, industries and countries studied in reviewed articles. Product, price, promotion and distribution found as majorly studied measures of MC with mainly positive and significant impact on FP. In identified 38 different measures of FP, highly used were market share, customer satisfaction, sales growth, profitability and ROI. The findings also present the summary of different internal and contextual factors driving MC. In addition, from the review some of the research gaps also found that helps scholars in future research. Research limitations/implications – The review was guided by considering peer review journals with inclusion criteria that have restricted the findings. This paper will be utilitarian for both academicians and managers. Originality/value – This is the first paper that demonstrates a systematic review of literature on MC and FP for the period 1987-2014. The study also addresses gaps in this field and represent them in the form of research inquiries for further probe.

The emergence of entrepreneurial team as a research field – way forward

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Willy Das ◽  
Satyasiba Das ◽  
Manojit Chattopadhyay
Keyword(s):  
Research Agenda ◽  
Research Field ◽  
Academic Disciplines ◽  
Future Research ◽  
Cross Sectional ◽  
Content Type ◽  
Future Research Agenda ◽  
Starting Point ◽  
Entrepreneurial Team ◽  
Research Stream

PurposeThe purpose of this paper is to review and critique the existing literature on entrepreneurial teams (ET) by taking a multi-disciplinary viewpoint and provide a future research agenda based on the identified themes and trends.Design/methodology/approachA systematic literature review (SLR) was undertaken using “business source complete”. Further scrutiny and application of exclusion criteria led to a final sample consisting of 139 papers from 27 different journals belonging to not just entrepreneurship and strategic management but also other disciplines like OB, finance, sociology, psychology, etc. Using qualitative thematic analysis, the authors identified 11 major themes.FindingsThe paper reviews both the eleven themes and the linkages between the themes. Thereby identifying areas that have been understudied and those that have received comparatively more attention. The review revealed that the research stream possesses certain conceptual and methodological concerns apart from its cross-sectional and primarily bivariate nature. Five such main concerns have been identified and discussed in detail. Other elements of the resulting research agenda include calls for more clinical process-oriented research, further attention to context, shifting the level of analysis, and a need to integrate across disciplines.Originality/valueThis paper incorporates a broad insight of ET across academic disciplines to show how future contributions could benefit by incorporating research from other fields. In doing so, provides a starting point for more nuanced discussions around the interrelationships between the different conversations that are taking place in the ET literature.

Value co-creation: a review of literature and future research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Victor Saha ◽  
Praveen Goyal ◽  
Charles Jebarajakirthy
Keyword(s):  
Systematic Review ◽  
Future Research ◽  
Review Of Literature ◽  
Relevant Research ◽  
Research Papers ◽  
Future Directions ◽  
Content Type ◽  
Extant Literature ◽  
Future Research Agenda ◽  
Theoretical Perspectives

Purpose The purpose of this paper is to present a systematic review of the available literature on value co-creation (VCC) and provide insightful future directions for research in this domain. Design/methodology/approach The extant literature on VCC has been reviewed by collecting relevant research papers based on certain specified delimiting criteria. A total of 110 research papers have been analysed to gain useful insights into VCC literature. Findings The study analyses the literature on VCC and provides a clear distinction between VCC and its closely related constructs in the literature. The study also draws significant insights from the VCC literature based on some specific parameters. Some frequently used theoretical perspectives have been discussed in the study, thus pointing towards a few alternative theories that can be used for future research. Finally, specific trends emerging from the literature have been discussed that provide a comprehensive understanding of the research inclinations of this concept, along with future scopes of research in the VCC domain. Research limitations/implications The papers were selected for this study based on some delimiting criteria. Thus, the findings cannot be generalised for the entire research on VCC. Originality/value This paper fulfils the need for a systematic review of the extant literature on VCC. The study synthesises literature and bibliography on VCC from 2004 to 2019 to benefit both academics and practitioners and gives some directions to advance this domain of literature.

scholarly journals Developing a conceptual model of influences around integrated reporting, new insights and directions for future research

2017 ◽  
Vol 25 (4) ◽  
pp. 450-460 ◽  
Author(s):  
Charl de Villiers ◽  
Pei-Chi Kelly Hsiao ◽  
Warren Maroun
Keyword(s):  
Conceptual Model ◽  
Research Agenda ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Integrated Reporting ◽  
Theoretical Frameworks ◽  
Content Type ◽  
Prior Literature ◽  
Research Questions

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

scholarly journals Helping auditors identify deception through psycholinguistics

2018 ◽  
Vol 25 (4) ◽  
pp. 1062-1076 ◽  
Author(s):  
Rebecca Nicolaides ◽  
Richard Trafford ◽  
Russell Craig
Keyword(s):  
Oral Language ◽  
Research Agenda ◽  
Relevant Literature ◽  
Bibliographic Databases ◽  
Future Research ◽  
Content Type ◽  
Fraud Risk ◽  
Critical Elements ◽  
Future Research Agenda ◽  
Wide Range

Purpose This paper reviews an array of psycholinguistic techniques that auditors can deploy to explore written and oral language for signs of deception. The review is drawn upon to propose some elements of a forward research agenda. Design/methodology/approach Relevant literature across several disciplines is identified through keyword searches of major bibliographic databases. Findings The techniques highlighted have considerable potential for use by auditors to identify audit contexts which merit closer audit investigation. However, the techniques need further contextual empirical investigation in audit contexts. Seven specific propositions are presented for empirical testing. Originality/value This paper assembles literature on deceptive communication from a wide range of disciplines and relates it to the audit context. Auditors’ attention is directed to potential linguistic signals of fraud risk, and opportunities for future research are suggested. The paper is consciousness-raising, has pedagogic purpose and suggests critical elements for a future research agenda.

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