Public sector consolidated financial statements: a structured literature review

2018 ◽  
Vol 30 (2) ◽  
pp. 230-251 ◽  
Author(s):  
Serena Santis ◽  
Giuseppe Grossi ◽  
Marco Bisogno
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Financial Statements ◽  
Future Research ◽  
Consolidated Financial Statements ◽  
Content Type ◽  
Future Research Agenda ◽  
Public Sector Accounting ◽  
The Usa ◽  
Structured Literature Review

Purpose The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public sector accounting and management journals, and propose a future research agenda. Design/methodology/approach Adopting a structured literature review methodology, the authors investigate how the CFS literature is developing and what its focus is. Findings The authors identify five major topics: the definition of the consolidation area; the identification of the reporting entity; the private vs public sector accounting standard dichotomy; the relationship with the statistical rules; and the usefulness of CFS. Originality/value The authors analyze these topics, highlighting the growing implementation of CFS in different contexts (mainly focusing on governments outside the USA) and provide suggestions for future research.

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.

Intellectual capital disclosure: a structured literature review

2017 ◽  
Vol 18 (1) ◽  
pp. 9-28 ◽  
Author(s):  
Benedetta Cuozzo ◽  
John Dumay ◽  
Matteo Palmaccio ◽  
Rosa Lombardi
Keyword(s):  
Literature Review ◽  
Intellectual Capital ◽  
Listed Companies ◽  
Future Research ◽  
Data Set ◽  
Content Type ◽  
General Decline ◽  
The Usa ◽  
Research Stream ◽  
Structured Literature Review

Purpose The purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital disclosure (ICD) to: identify the major themes developed within this research stream; investigate the evolution of the theory; and derive insights to guide future research agendas for the benefit of researchers and ICD users. Design/methodology/approach Research articles from ten relevant journals for the 17-year period between 2000 and 2017 are categorised and analysed in a structured literature review (Massaro et al., 2016) to answer these three research questions. This study adds to a data set established by Guthrie et al. (2012) and presents the results in a consistent and comparable manner across the studies. Findings A lack of significant innovation in the evolution of ICD indicates that this research stream may have been a victim of its own success (Dumay and Guthrie, 2017). Stuck in overview mode, studies continue to fixate on general issues, largely drawing their analysis from the corporate reports of publicly listed companies in Europe. Very few studies examine ICD in the USA and beyond, nor do they drill down to organisational level to examine ICD in practice. Practical implications We academics need to leave our ivory towers and base future research on how organisations, in different contexts, using different languages, harness intangible assets to create value. Without discouraging content analysis from corporate reports, we need to be more innovative in searching for IC from the rich variety of media resources modern corporate communication channels offer, and recognise that, while we are all working towards the same thing, we may not be using the same language to get there. Originality/value Despite extending previous work, this study highlights some of the new insights revealed from ICD research, especially over the last two years. The findings regarding differing use of terminology across continents, a general decline in published research due to lack of interest or new ground to cover, and zero evidence for a “groundswell” of IC disclosures by listed companies should motivate further reading in many researchers.

Governmental accounting practitioners: cardigan removed, research agenda revealed

2018 ◽  
Vol 31 (4) ◽  
pp. 1026-1044 ◽  
Author(s):  
Mark Christensen ◽  
Dorothea Greiling ◽  
Johan Christiaens
Keyword(s):  
Public Sector ◽  
Research Agenda ◽  
Interdisciplinary Approach ◽  
Future Research ◽  
Content Type ◽  
Governmental Accounting ◽  
Accounting Research ◽  
Future Research Agenda ◽  
Public Sector Accounting ◽  
Accounting Practitioners

Purpose The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area. Design/methodology/approach Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted. Findings Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes. Originality/value In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.

From output to outcome measures in the public sector: a structured literature review

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francesca Dal Mas ◽  
Maurizio Massaro ◽  
Rosa Lombardi ◽  
Andrea Garlatti
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Research Methods ◽  
Outcome Measures ◽  
Current Literature ◽  
Business Schools ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Structured Literature Review

Purpose The purpose of this paper is to perform an analysis of the current literature providing a deep contribution to understanding the paradigm shift from output to outcome measures in the public sector. Thus, the main aim is to provide relevant insights of both theoretical and empirical studies, offering a critique of the schemes and the research methods used and underlining future research opportunities for the compelling (or underestimated) contents and new emerging trends. Design/methodology/approach Articles published in main public management and administration journals, as internationally recognized, are analyzed using a structured literature review methodology. The paper investigates selected contributions published in Association of Business Schools (ABS) (Chartered Association of Business Schools – UK] Grade 4, 3 and 2 journals specializing in the field of “Public Sector Management,” dealing with the topic of performance measurement, from output to outcome. Findings Findings are described defying a framework that deepens emerging elements of current literature such as main countries analyzed, main research topics highlighted, research methods applied (qualitative versus quantitative; case studies, interviews, comparative studies etc.), different definitions of “output” and “outcome,” top keywords and their connections. Originality/value The paper’s findings aim to offer insights and a current “shared vision” into the state of the art and possible future research avenues on the topic of output and outcome measures in the public sector fostering the development of further studies especially in the direction of sustainability.

Internal auditing in the public sector: a systematic literature review and future research agenda

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michail Nerantzidis ◽  
Michail Pazarskis ◽  
George Drogalas ◽  
Stergios Galanis
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Academic Discipline ◽  
Future Research ◽  
Internal Auditing ◽  
Operational Effectiveness ◽  
Content Type ◽  
The Public ◽  
Future Research Agenda

PurposeThis study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA being developed? What are the focus and criticisms of the literature on public sector IA? What is the future of public sector IA research?Design/methodology/approachWe adopt a systematic literature review approach and analyze 78 peer-reviewed journal articles published between 2010 and 2019. We evaluate five criteria to identify the development of public sector IA research (RQ1), namely level of government, academic discipline, number of countries, geographic areas and MSCI country classification. Similarly, we use four criteria to present the focus and criticisms of the literature (RQ2), namely, type of organizational respondent, research instrument, theories and research theme examined. Finally, we use two criteria to propose new directions for future research (RQ3), namely, the directions resulted from RQ1 and RQ2 and the directions highlighted by the 10 most cited studies in the IA literature (i.e. out of the 78 papers identified).FindingsWe find an increase of publications up to 2017, most of which are single country–focused, particularly on emerging markets. Moreover, we note that IA has been studied at all government levels, most often at the local government level. Although we identify multiple research themes examined in the literature, most studies emphasize “governance” and “operational effectiveness” using quantitative analysis, without reference to any theory. By analyzing these key features, we critically interpret the challenges as well as the skepticism that may surface by researchers. Finally, considering implications from this stream of research and analyzing the most influential studies, we recommend new avenues for investigation such as comparative studies among countries and different markets that provide further evidence on the international and regional levels and studies on the effect of cultural, institutional and demographical characteristics in IA.Practical implicationsOur results will help researchers, practitioners and consultants to identify the key issues related with IA.Originality/valueThis study is the first to provide a systematic literature review on public sector IA. Furthermore, it develops insights, critical reflections and avenues for future research in this field.

scholarly journals Non-financial reporting formats in public sector organizations: a structured literature review

2020 ◽  
Vol 32 (4) ◽  
pp. 639-669 ◽  
Author(s):  
Francesca Manes-Rossi ◽  
Giuseppe Nicolò ◽  
Daniela Argento
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Financial Reporting ◽  
Local Governments ◽  
Critical Analysis ◽  
Healthcare Sector ◽  
Future Research ◽  
Content Type ◽  
Public Sector Organizations ◽  
Structured Literature Review

PurposeResearch dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.Design/methodology/approachA structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.FindingsThe critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.Originality/valueThis paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

Knowledge management in small and medium enterprises: a structured literature review

2016 ◽  
Vol 20 (2) ◽  
pp. 258-291 ◽  
Author(s):  
Maurizio Massaro ◽  
Karen Handley ◽  
Carlo Bagnoli ◽  
John Dumay
Keyword(s):  
Knowledge Management ◽  
Literature Review ◽  
Small And Medium Enterprises ◽  
Research Area ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
State Of Research ◽  
Medium Enterprises ◽  
Structured Literature Review

Purpose This paper aims to review and critique the knowledge management (KM) literature within small and medium enterprises (SMEs), offers an overview of the state of research and outline a future research agenda. Design/methodology/approach Papers published in KM journals are analysed using a structured literature review methodology. The paper analyses 89 papers published in ten journals specialising in the field of KM. Findings KM within SMEs is a research area of growing importance. Findings show that literature on KM in SMEs is fragmented and dominated by unrelated research, with few comparative studies between countries and several countries receiving little attention. Additionally, different definitions of SMEs are used and different kinds of SMEs (e.g. micro, small and medium) are often treated as equivalent, making comparison almost impossible. The results show a failure to address the implications of findings for practitioners and policymakers, which risks relegating the KM research on SMEs to irrelevance. Originality/value The paper presents a comprehensive structured literature review of the articles published in KM journals. The paper’s findings can offer insights into future research avenues.

Public sector knowledge management: a structured literature review

2015 ◽  
Vol 19 (3) ◽  
pp. 530-558 ◽  
Author(s):  
Maurizio Massaro ◽  
John Dumay ◽  
Andrea Garlatti
Keyword(s):  
Knowledge Management ◽  
Public Sector ◽  
Literature Review ◽  
Methodological Approach ◽  
International Comparisons ◽  
Research Area ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Structured Literature Review

Purpose – This paper aims to review and critique the public sector knowledge management (KM) literature, offers an overview of the state of public sector KM research and outlines a future research agenda. Design/methodology/approach – Articles published in KM journals are analyzed using a structured literature review methodology. The paper analyzes 180 papers published within ten journals specializing in the field of KM. Findings – Public sector KM is a research area of growing importance. Findings show that few authors specialize in the field and there are several obstacles to developing a cohesive body of literature. Low levels of international cooperation among authors and international comparisons mean that the literature is fragmented. Some research topics and some geographical areas within the public sector theme are over-analyzed, while others are under-investigated. Additionally, academic researchers should re-think their methodological approach if they wish to make significant contributions to the literature and work toward developing research which impacts practice in conjunction with practitioners. Originality/value – The paper presents a comprehensive structured literature review of the articles published in KM journals. The paper’s findings can offer insights into future research needs.

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