scholarly journals Public value and public sector accounting research: a structured literature review

2019 ◽  
Vol 31 (1) ◽  
pp. 103-136 ◽  
Author(s):  
Enrico Bracci ◽  
Luca Papi ◽  
Michele Bigoni ◽  
Enrico Deidda Gagliardo ◽  
Hans-Jürgen Bruns
Keyword(s):  
Literature Review ◽  
Performance Management ◽  
Value Theory ◽  
Public Value ◽  
Content Type ◽  
Starting Point ◽  
External Reporting ◽  
And Performance ◽  
New Research ◽  
Structured Literature Review

PurposeThe purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature.Design/methodology/approachThe work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship.FindingsThe lack of empirical research and the limited number of accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process.Originality/valueThe paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management.

scholarly journals Nexus between business process management (BPM) and accounting

2018 ◽  
Vol 24 (3) ◽  
pp. 745-770 ◽  
Author(s):  
Ahangama Withanage Janitha Chandimali Abeygunasekera ◽  
Wasana Bandara ◽  
Moe Wynn ◽  
Ogan Yigitbasioglu
Keyword(s):  
Literature Review ◽  
Performance Management ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Future Research Directions ◽  
Structured Literature Review

Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research. Design/methodology/approach A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed. Findings The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review. Research limitations/implications The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work. Originality/value Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

A systematic literature review on total quality management critical success factors and the identification of new avenues of research

2017 ◽  
Vol 29 (1) ◽  
pp. 184-213 ◽  
Author(s):  
Barbara Aquilani ◽  
Cecilia Silvestri ◽  
Alessandro Ruggieri ◽  
Corrado Gatti
Keyword(s):  
Quality Management ◽  
Literature Review ◽  
Total Quality Management ◽  
Systematic Literature Review ◽  
Success Factors ◽  
Total Quality ◽  
Content Type ◽  
Critical Success ◽  
And Performance ◽  
New Research

Purpose The purpose of this paper is to present a systematic literature review to identify new avenues of research in line with the ongoing changes in quality and management required to firms, especially regarding customers. Design/methodology/approach This study uses a systematic review of the literature contained in the three databases Ebsco, JSTOR, and Springerlink and on the search engine Google Scholar. Findings An analysis of the literature identifies three different clusters of papers: “identification” papers, which show that customer focus has gained importance in recent times; “implementation” papers, which highlight that a general or shared model or scale to successfully implement total quality management (TQM) does not yet exist; and “impact-on-performance” papers, which show that few studies have considered the relationship between TQM and the issues of both marketing and performance, underlining the most significant gap in the TQM literature. Research limitations/implications This study is limited by the small number of databases and search engines used and by the restricted number of keywords used in searching these sources. Practical implications This work highlights a gap in the existing research and thus an incomplete consideration of the interplay between management, marketing, and quality issues, all centered on customers and other stakeholders. Researchers and firms are thus advised to adopt a wider view that considers the role of the quality process to support the firm’s engagement of customers in activities that enhance both the customer role and customer satisfaction. Originality/value This study uses a systematic literature review to review all critical factors of TQM and identifies new research avenues and different approaches to implementing TQM, focusing on the central role that customers play in achieving firm success.

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.

Trends in turnaround maintenance planning: literature review

2019 ◽  
Vol 25 (2) ◽  
pp. 253-271 ◽  
Author(s):  
Umar Al-Turki ◽  
Salih Duffuaa ◽  
M. Bendaya
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Content Type ◽  
System View ◽  
Planning And Control ◽  
Research Areas ◽  
And Performance ◽  
New Research ◽  
And Control ◽  
Operation And Management

PurposeTurnaround maintenance (TAM) is a planned stoppage of production for conducting a comprehensive maintenance of equipment or plant with the purpose of improving plant availability and performance. The purpose of this paper is to investigate trends in the operation and management of TAM, as reported in the literature, and identify gaps, in the context of a system approach that views a plant as part of a network of a supply chain.Design/methodology/approachThis literature review is based on over 80 subject-relevant papers and uses content analysis. The literature subjects are classified into several managerial areas that include organization, planning, scope and risk analysis, execution, performance measurement and learning. The gap in the literature is identified in light of the proposed system view for TAM.FindingsThe system view of TAM opens new opportunities for new research areas for improving the operation and management of TAM. These areas include optimizing TAM scheduling and developing methods for managing risks along the entire business supply chain. In addition, new approaches for collaboration, sharing knowledge, best practices and expertise within the supply chain become necessary for effective TAM planning and control.Originality/valueThis paper reviews the literature and provides a new classification of TAM. It adopts the system view for TAM that has brought new insights in the operation and management of TAM. New trends for research in the area of TAM are identified.

scholarly journals A structured literature review of corporate governance and performance research within an emerging country setting

2020 ◽  
Vol 19 (4) ◽  
Author(s):  
Camelia Lungu ◽  
Pompei Mititean ◽  
Chirata Caraiani ◽  
Daniela Constantinescu
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Research Question ◽  
Emerging Countries ◽  
Company Performance ◽  
Quantitative Methodology ◽  
Starting Point ◽  
Emerging Country ◽  
And Performance ◽  
Structured Literature Review

Research Question: The research proposition is to identify the particular interest of researchers, their work visibility and features, as well as the trend in the literature for corporate governance and corporate performance area of research from an emerging country perspective. Motivation: The relationship between corporate governance and company performance is a widely debated topic in the literature. Regardless of the popularity of the topic addressed in the accounting literature, little research focused on carrying out a structured literature review in emerging countries. Idea: The objective of this study is to debate on the relevance that the Romanian researchers has given to the study of the corporate governance and performance relationship. Data: The database selected for the research is Web of Science, counting a total number of 114 papers included in the study. Tools: A Structured Literature Review (SLR) is conducted, analysing the research published by the Romanian academics, referring to corporate governance and the performance of the companies. Findings: The results illustrate multiple waves both in the interest of the researchers, as well as in the validation of their research. Most of the studies engage a quantitative methodology, focusing on the national companies’ policies of corporate governance. Furthermore, the authors concentrate within three main universities in the country. Contribution: This paper provides an approach to discover under-investigating topics and methods, thus being a starting point for researchers who will further study this subject. It may have direct implications especially in the academic environment of the European emerging countries.

Exploring climate finance for tourism adaptation development: an overview

2016 ◽  
Vol 8 (5) ◽  
pp. 593-605 ◽  
Author(s):  
Daniele Vieira do Nascimento
Keyword(s):  
Climate Change ◽  
Literature Review ◽  
English Language ◽  
Small Island ◽  
Future Research ◽  
Climate Finance ◽  
Content Type ◽  
Main Research ◽  
Research Fields ◽  
New Research

Purpose The purpose of this paper is to provide an overview of the links between climate finance and tourism adaptation development. Besides increasing adaptation and mitigation efforts to limit greenhouse gas emissions, climate change remains a major challenge in the twenty-first century and beyond especially for tourism which is highly climate sensitive. Hence, it is necessary for tourism to adapt to survive. The aim of the study is to provide a systematic overview of the topic to offer a foundation for better understanding different ways of integrating climate finance initiatives with tourism. Design/methodology/approach The research focused on the top-ranked, peer reviewed journals of each of the two selected research fields. To address this topic, an in-depth systematic literature review in the fields of climate change finance and tourism adaptation development was conducted. Furthermore, because it is a relatively new research topic, conference proceedings were also explored. To guarantee wide coverage of the literature, a query of the following scholarly databases was considered: Elsevier, ScienceDirect and Web of Science. Findings Based on the analyses of the literature available on the topic, the paper highlights the main research trends and conclusions. It is argued that there is imbalance of knowledge on climate change finance as it relates to tourism. To date, there have been relatively few published articles on this topic in the context of tourism. Based on the findings, promising areas for future research were identified, and in particular for small island communities and recommendations for future research are outlined. Research limitations/implications The paper is limited by the scope of the literature review accessed by the researcher. The results of this review may vary according to the databases used. Originality/value Currently, there is no extensive review of articles on climate finance and tourism adaptation. This paper aims at reviewing climate finance studies published in English language to explore knowledge gaps in tourism adaptation. Sets of themes being advanced are also highlighted. Recommendations for future research are provided.

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.

A systematic review of e-tail product returns and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kamrul Ahsan ◽  
Shams Rahman
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Research Area ◽  
Future Research ◽  
Product Returns ◽  
Content Type ◽  
People Skills ◽  
New Research ◽  
Returns Management ◽  
The Impact

PurposeThis study conducts a systematic literature review of e-tail product returns research. E-tail product returns are essentially acquisition of products that have been sold through purely online or brick-and-click channels and then returned by consumer to business.Design/methodology/approachUsing a systematic literature review protocol, we identified 75 peer-reviewed articles on e-tail product returns, conducted bibliometric analysis and content analysis of the articles and summarised our findings.FindingsThe findings reveal that the subject of e-tail returns is a new research area; academics have started to investigate several aspects of e-tail returns through different research methodologies and theoretical foundations. Further research is required in leading e-commerce countries and on key areas such as omni-channel returns management, customer satisfaction and service, the impact of resources such as people skills, the benefits of technology and IT systems in managing e-tail returns.Practical implicationsThe study offers a summative account of current e-tail knowledge areas, which can serve as a reference guide for e-tailers to develop strategies for more efficient and competitive product returns.Originality/valueThis study contributes theoretically by developing clusters of key themes or knowledge areas about e-tail returns. It also provides a conceptual framework for e-tail returns management, which can be used as a springboard for further empirical research.

scholarly journals Open-book accounting and trust: influence on buyer-supplier relationship

2018 ◽  
Vol 53 (4) ◽  
pp. 597-621 ◽  
Author(s):  
Lara Cristina Francisco de Almeida Fehr ◽  
Welington Rocha
Keyword(s):  
Data Gathering ◽  
Structured Interview ◽  
Information Value ◽  
Open Book ◽  
Information Process ◽  
Content Type ◽  
And Performance ◽  
Definition Of ◽  
New Research ◽  
Supplier Relationship

PurposeThis paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA and trust influence satisfaction on the relationship between suppliers and buyers in the Brazilian automotive sector’s supply chain.Design/methodology/approachThe research has been developed based on a qualitative strategy, characterized as explanatory. Data gathering has been conducted through document analysis and semi-structured interview, and content analysis has been used for discourse analysis.FindingsResults show that OBA is unilateral, imposed by the auto manufacturer, representing a selective information process, as suppliers try to protect their information value as far as possible. Trust is partial and cooperation is not spontaneous, both driven by the search for benefits. OBA may yield a positive or a negative outcome with regard to the social and the economic overall satisfaction of suppliers, depending on how the information is used by auto manufacturer.Originality/valueThe main contribution of this article is to provide an understanding of the difficulties of applying the OBA in companies and of the factors that may influence its operation and performance, impacting on satisfaction and continuity of relationships. The paper also contributes with the proposal of a clearer and more objective definition of OBA. Being the intention that new research in this area can be developed from a delimited, clear and objective definition of OBA, allowing better understanding on the subject and comparison among research studies.

HR analytics and performance appraisal system

2017 ◽  
Vol 40 (6) ◽  
pp. 684-697 ◽  
Author(s):  
Anshu Sharma ◽  
Tanuja Sharma
Keyword(s):  
Conceptual Framework ◽  
Performance Management ◽  
Performance Appraisal ◽  
Appraisal System ◽  
Improve Performance ◽  
Content Type ◽  
Organizational Settings ◽  
Employees Satisfaction ◽  
Management Area ◽  
And Performance

PurposeThis paper aims to explore the role of human resource (HR) analytics on employees’ willingness to improve performance. In doing so, the paper examines issues related to the performance appraisal (PA) system which affect employees’ willingness to improve performance and how HR analytics can be a potential solution to deal with such issues. Design/methodology/approachThe paper develops a conceptual framework along with propositions by integrating both academic and practitioner literatures, in the field of HR analytics and performance management. FindingsThe paper proposes that the use of HR analytics will be negatively related to subjectivity bias in the PA system, thereby positively affecting employees’ perceived accuracy and fairness. This further positively affects employees’ satisfaction with the PA system, which subsequently increases employees’ willingness to improve performance. Research limitations/implicationsThe paper provides implications for both researchers and practitioners in the performance management area for improving employees’ performance by applying HR analytics as a strategic tool in the PA system. It also provides implications for future researchers to empirically test the conceptual framework in different organizational settings. Originality/valueThe paper offers insights into how the use of HR analytics can deal with issues of subjectivity bias in the PA system and positively affects employees’ willingness to improve performance.

Sign in / Sign up

Export Citation Format

Share Document