Looking through the fraud triangle: a review and call for new directions

2015 ◽  
Vol 23 (2) ◽  
pp. 175-196 ◽  
Author(s):  
Clinton Free
Keyword(s):  
Financial Management ◽  
Design Methodology ◽  
Academic Research ◽  
Future Research ◽  
Fraud Triangle ◽  
Content Type ◽  
Whistle Blowing ◽  
Forensic Accounting ◽  
New Directions ◽  
Regulatory Bodies

Purpose – This article aims to review popular frameworks used to examine fraud and earmarks three areas where there is considerable scope for academic research to guide and inform important debates within organisations and regulatory bodies. Design/methodology/approach – The article reviews published fraud research in the fields of auditing and forensic accounting, focusing on the development of the dominant framework in accounting and fraud examination, the fraud triangle. From this review, specific avenues for future research are identified. Findings – Three under-researched issues are identified: rationalisation of fraudulent behaviours by offenders; the nature of collusion in fraud; and regulatory attempts to promote whistle-blowing. These topics highlight the perspective of those directly involved in fraud and draw together issues that have interested researchers in other disciplines for decades with matters that are at the heart of contemporary financial management across the globe. Originality/value – In spite of the profound economic and reputational impact of fraud, the research in accounting remains fragmented and emergent. This review identifies avenues offering scope to bridge the divide between academia and practice.

Toward better theory on the relationship between commitment, participation and leadership in unions

2012 ◽  
Vol 33 (8) ◽  
pp. 715-731 ◽  
Author(s):  
Gregor Gall ◽  
Jack Fiorito
Keyword(s):  
Design Methodology ◽  
Academic Research ◽  
Critical Assessment ◽  
Future Research ◽  
Research Needs ◽  
Union Commitment ◽  
Content Type ◽  
Extant Literature ◽  
The Relationship ◽  
Practical Implications

PurposeThe aim of this paper is to give a critique of the extant literature on union commitment and participation in order to develop remedies to identified weaknessesDesign/methodology/approachThe paper uses a critical assessment of extant literature.FindingsA number of critical deficiencies exist in the literature to which remedies are proposed.Research limitations/implicationsThe remedies need testing through empirical research.Practical implicationsFuture research needs to have different research foci and questions.Social implicationsWith a reorientation of future research on union commitment, participation and leadership, unions may be better able to benefit from academic research in the area.Originality/valueThe paper suggests that a reorientation of future research on union commitment, participation and leadership will allow more incisive and more robust contributions to be made to understanding unions as complex social organisms.

scholarly journals The use of product scarcity in marketing

2020 ◽  
Vol 54 (2) ◽  
pp. 380-418 ◽  
Author(s):  
Xiaohui Shi ◽  
Feng Li ◽  
Pattarin Chumnumpan
Keyword(s):  
Systematic Review ◽  
Design Methodology ◽  
Future Research ◽  
Key Factors ◽  
Research Papers ◽  
Diverse Range ◽  
Content Type ◽  
The Core ◽  
New Directions ◽  
Business And Management

Purpose As a frequently observed business phenomenon, the use of product scarcity to improve a product’s market performance has received increasing attention from both academics and practitioners. The resulting literature has covered a wide variety of issues based on various theories, using different research methods, in a diverse range of settings. However, this diversity also makes it difficult to grasp the core themes and findings, and to see the outstanding knowledge gaps. This paper aims to review previous studies on the use of product scarcity in marketing and identifies new directions for future research. Design/methodology/approach A systematic review was conducted to identify and analyse 66 research papers published in business and management journals between 1970 and 2017. Findings The authors examined the underlying theories of scarcity-based marketing, and developed a conceptual framework that describes the key factors of product scarcity and how they influence both consumers and the market. They also highlighted some key achievements in modelling the processes involved in using product scarcity in marketing. Originality/value This analysis of the identified papers suggests that there are substantial gaps in our knowledge of this field, which opens up new paths for future research. For future research, the authors identified three directions aimed at: addressing the practical needs of firms in understanding product scarcity; guiding the implementation of scarcity-based strategies; and measuring, monitoring and predicting the level of product scarcity and its impacts during implementation.

scholarly journals Accountability and responsibility defined

2018 ◽  
Vol 11 (3) ◽  
pp. 687-707 ◽  
Author(s):  
Stephen Keith McGrath ◽  
Stephen Jonathan Whitty
Keyword(s):  
Design Methodology ◽  
Academic Research ◽  
Internal Conflict ◽  
Future Research ◽  
Content Type ◽  
Physical Systems ◽  
Efficiency And Effectiveness ◽  
Governance Models ◽  
Definition Of ◽  
Practical Implications

Purpose The purpose of this paper is to remove confusion surrounding the terms responsibility and accountability from the general and project management arenas by creating “refined” (with unnecessary elements removed) definitions of these terms. Design/methodology/approach A method of deriving refined definitions for a group of terms by ensuring that there is no internal conflict or overlap is adopted and applied to resolve the confusion. Findings The confusion between responsibility and accountability can be characterised as a failure to separate the obligation to satisfactorily perform a task (responsibility) from the liability to ensure that it is satisfactorily done (accountability). Furthermore, clarity of application can be achieved if legislative and organisational accountabilities are differentiated and it is recognised that accountability and responsibility transition across organisational levels. A difficulty in applying accountability in RACI tables is also resolved. Research limitations/implications Clear definition of responsibility and accountability will facilitate future research endeavours by removing confusion surrounding the terms. Verification of the method used through its success in deriving these “refined” definitions suggests its suitability for application to other contested terms. Practical implications Projects and businesses alike can benefit from removal of confusion around the definitions of responsibility and accountability in the academic research they fund and attempt to apply. They can also achieve improvements in both efficiency and effectiveness in undertaking organisation-wide exercises to determine organisational responsibilities and accountabilities as well as in the application of governance models. Social implications Refined definitions of responsibility and accountability will facilitate building social and physical systems and infrastructure, benefitting organisations, whether public, charitable or private. Originality/value Clarity resulting in the avoidance of confusion and misunderstanding together with their consequent waste of time, resources and money.

Innovation and cause-related marketing success: a conceptual framework and propositions

2015 ◽  
Vol 29 (5) ◽  
pp. 354-366 ◽  
Author(s):  
Michael Christofi ◽  
Erasmia Leonidou ◽  
Demetris Vrontis ◽  
Phillip Kitchen ◽  
Ioanna Papasolomou
Keyword(s):  
Conceptual Framework ◽  
Critical Review ◽  
Design Methodology ◽  
Academic Research ◽  
Practical Significance ◽  
Future Research ◽  
Content Type ◽  
Cause Related Marketing ◽  
Product Service ◽  
Theory Application

Purpose – This paper aims to illustrate how innovation typologies may lead to cause-related marketing (CRM) success when applied to services. Design/methodology/approach – Hence, the paper identifies product/service and brand factors that underpin CRM success, undertakes an innovation theory application in CRM and examines its theoretical and practical significance. Findings – The paper develops a conceptual framework that may serve to facilitate CRM success. Originality/value – Intended contributions include: a critical review of academic research related to CRM success; identification of underdeveloped connections between five innovation types and CRM success; enrichment of the innovation and CRM literature by developing a framework that combines these; managerial guidelines to achieve successful CRM practice in services; and an agenda for future research in CRM via a multi-dimensional concept of innovation.

Relationality in negotiations: a systematic review and propositions for future research

2017 ◽  
Vol 28 (3) ◽  
pp. 295-321 ◽  
Author(s):  
Junjun Cheng ◽  
Yimin Huang ◽  
Yong Su
Keyword(s):  
Systematic Review ◽  
Design Methodology ◽  
Future Research ◽  
Research Topics ◽  
Content Type ◽  
Negotiation Research ◽  
New Directions ◽  
New Research ◽  
Future Negotiation ◽  
Negotiation Literature

Purpose The purpose of this paper is to systematically review and analyze the important, yet under-researched, topic of relationality in negotiations and propose new directions for future negotiation research. Design/methodology/approach This paper conducts a systematic review of negotiation literature related to relationality from multiple disciplines. Thirty-nine leading and topical academic journals are selected and 574 papers on negotiation are reviewed from 1990 to 2014. Based on the systematic review, propositions regarding the rationales for relationality in negotiations are developed and future research avenues in this area are discussed. Findings Of 574 papers on negotiations published in 39 peer-reviewed journals between 1990 and 2014, only 18 papers have studied and discussed relationality in negotiations. This suggests that relationality as a theoretical theme has long been under-researched in negotiation research. For future research, this paper proposes to incorporate the dynamic, cultural and mechanism perspectives, and to use a qualitative approach to study relationality in negotiations. Originality/value This paper presents the first systematic review of the negotiation literature on relationality, and identifies new research topics on relationality in negotiations. In so doing, this research opens new avenues for future negotiation research on relationality.

Data science for hospitality and tourism

2018 ◽  
Vol 10 (6) ◽  
pp. 717-725
Author(s):  
Paulo Rita ◽  
Nicole Rita ◽  
Cristina Oliveira
Keyword(s):  
Design Methodology ◽  
Data Science ◽  
Scientific Literature ◽  
State Of The Art ◽  
Academic Research ◽  
Future Research ◽  
Literature Analysis ◽  
Content Type ◽  
Hospitality And Tourism ◽  
Productive Authors

Purpose This paper aims to embrace the challenge of performing a state-of-the-art scientific literature analysis in data science for hospitality and tourism. This is important because relatively little contemporary analysis has been published. Design/methodology/approach Data on over 800 publications were collected from the Scopus database and analyzed by the differing types of publications, evolution of publications across time, top publishers and outlets, publications per area and per topic, top keywords used, most cited papers and most productive authors. Findings Conclusions are drawn and some suggestions are offered regarding topics that are likely to provide opportunities for future research. Originality/value This paper identifies the need for analysis on state-of-the-art academic research published to-date on the application of methods and techniques relating to data science in hospitality and tourism.

scholarly journals Deleuzoguattarian place marketing: becoming, between, beneath and beyond

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jack Coffin
Keyword(s):  
Design Methodology ◽  
Management Practices ◽  
Future Research ◽  
Place Marketing ◽  
Deleuze And Guattari ◽  
Content Type ◽  
New Directions ◽  
Conceptual Paper ◽  
Practical Implications ◽  
Matter Energy

Purpose The purpose of this paper is to demonstrate how the work of Deleuze and Guattari can help place marketers to think differently about places and place brands. Design/methodology/approach This is a conceptual paper that draws together a range of resources to develop a Deleuzoguattarian approach to place marketing. Findings Deleuzoguattarian thinking helps place marketers to reconceptualise places as “becomings”, which in turn encourages them to look between, beneath and beyond their usual foci. The Deleuzoguattarian spirit of critical-creativity is also noted, encouraging readers to develop the ideas presented here in new directions. Research limitations/implications This paper expands the epistemological imagination of place marketing scholars to consider the places between their place brands, the subconscious influences beneath the surface of salience and phenomena beyond the anthroposcale of everyday experience. This enriches existing conceptualisations and extends place marketing with several new areas of enquiry that can be empirically elaborated through future research. Practical implications This paper helps place marketing practitioners to consider and respond to the flows of matter–energy that influence their place brands between, beneath and beyond their intentional management practices. Social implications This paper develops critical schools of thought within the place marketing literature, providing some suggestions about how to develop and manage more inclusive place brands. This may also have implications for activists and others seeking societal improvements. Originality/value This paper develops a Deleuzoguattarian approach to place marketing, stimulating new lines of inquiry and experimental practices.

Twenty years of green innovation research: trends and way forward

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Farrukh ◽  
Sarfaraz Javed ◽  
Ali Raza ◽  
Jason Wai Chow Lee
Keyword(s):  
Design Methodology ◽  
Academic Research ◽  
Research Trends ◽  
Future Research ◽  
Green Innovation ◽  
Research Directions ◽  
Content Type ◽  
Innovation Research ◽  
Bibliographic Data ◽  
Future Research Directions

PurposeThis paper aims to analyze the publication structure of academic research on green innovation (GI) between 2000 and 2019.Design/methodology/approachBibliographic data on GI are extracted from the Scopus database, and then they were analyzed through VOSviewer software.FindingsThis paper analyzes 653 publications on GI from 2000 to 2019. For so doing, the study identifies the most productive countries, universities, authors, journals and the most prolific publications in GI. Besides, the study uses VOSviewer software to visualize the mapping based on co-citation, bibliographic coupling (BC) and co-occurrence of keywords.Originality/valueThe main contribution of the study is that it provides an overview of the trends and trajectories of GI, which may help the researchers and the practitioners to comprehend the trends and future research directions.

Consumer cultural identity: a comment

2019 ◽  
Vol 36 (5) ◽  
pp. 637-641 ◽  
Author(s):  
Nicolas Papadopoulos
Keyword(s):  
Cultural Identity ◽  
Design Methodology ◽  
Academic Research ◽  
Developed Countries ◽  
Additional Research ◽  
Cultural Identities ◽  
Future Research ◽  
Less Developed Countries ◽  
Content Type ◽  
Cultural Orientations

Purpose The purpose of this paper is to comment on the article “Consumer cultural identity: Local and global cultural identities and measurement implications” by Yuliya Strizhakova and Robin Coulter. Design/methodology/approach The commentary summarizes the main characteristics of the authors’ study, positions it in the context of globalization, and suggests additional directions for potential future research. Findings The article by Strizhakova and Coulter has many strengths and provides a good base for new studies on consumer cultural identities and their global, local or glocal orientations. Originality/value This paper adds four points on the theme of “what else” might additional research in this area contribute: The need for further investigations into the cultural orientations of consumers in less developed countries; whether and how practitioners use the findings of academic research; the difficulties in absorbing and using the existing voluminous literature when designing new studies; and the benefits to be gained by introducing more granular perspectives in research about consumers’ cultural identities and their effects on their marketplace behaviour.

A critical review of moderation analysis in tourism and hospitality research toward robust guidelines

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
S. Mostafa Rasoolimanesh ◽  
Mingzhuo Wang ◽  
Josip Mikulić ◽  
Puvaneswaran Kunasekaran
Keyword(s):  
Systematic Review ◽  
Design Methodology ◽  
Academic Research ◽  
Future Research ◽  
Methodological Issues ◽  
Content Type ◽  
Multigroup Analysis ◽  
Moderation Analysis ◽  
Key Issues ◽  
Tourism And Hospitality

Purpose This article aims to propose guidelines to develop moderation hypotheses, assess moderators using the multigroup analysis and interaction effect approaches and interpret the results of moderation analysis in tourism and hospitality research. Design/methodology/approach Through a review of 600 articles published in top tourism and hospitality journals from the year 2016 to 2020, and reviewing the literature related to moderation analysis, this study identifies key issues in different steps of moderation analysis and proposes robust guidelines to aid future research. Findings The results of the systematic review uncovered some key issues in different steps of moderation analysis, such as hypothesis development, moderation assessment and results interpretation. The findings emphasized the typical methodological misconceptions and improper practices for moderation analysis. Research limitations/implications Moderation analysis is of great significance to the advancement of theory, and its application has increased significantly in recent years. However, many studies appear to have a limited understanding of moderation analysis and follow questionable practices regarding hypothesis development, moderation assessment and results interpretation, thus leading to suspicious conclusions for theory advancement. By highlighting these methodological issues, this article provides robust guidelines for moderation analysis, which is of great theoretical and methodological significance to the academic research in tourism and hospitality. Originality/value As one of the first studies to provide robust guidelines for moderation analysis, based on a critical and systematic review of papers published in top-tier journals in tourism and hospitality and the latest developments on moderation analysis in the wider literature, this article has important theoretical and methodological significance for the academic research in tourism and hospitality as well as general social science disciplines.

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