scholarly journals Gender (in) accounting: insights, gaps and an agenda for future research

2016 ◽  
Vol 24 (2) ◽  
pp. 158-168 ◽  
Author(s):  
Benedetta Siboni ◽  
Daniela Sangiorgi ◽  
Federica Farneti ◽  
Charl de Villiers
Keyword(s):  
Literature Review ◽  
Gender Equality ◽  
Design Methodology ◽  
Social Implications ◽  
Future Research ◽  
Good Representation ◽  
Content Type ◽  
Research Opportunities ◽  
Representation Of Women ◽  
Prior Literature

Purpose The study aims to raise awareness of the issues to foster further debate in the area of gender (in) accounting. In the process, opportunities for future research are identified and outlined. Design/methodology/approach Literature review and a discussion of the implications lead to the identification of opportunities for future research. Findings Women are under-represented at senior levels in all walks of life. Where women reach senior positions, they are often paid less than men in similar positions. Countries and organisations with more gender equality do better. Social implications Organisations and countries will be better off if they have a good representation of women at all organisational levels in all walks of life. Originality/value The authors’ perspectives of the prior literature and the identification of future research opportunities around gender (in) accounting are presented.

A review on risk-taking in tournaments

2019 ◽  
Vol 14 (2) ◽  
pp. 559-568 ◽  
Author(s):  
Zejun Li ◽  
Chengyuan Wang ◽  
Qiong Wang ◽  
Biao Luo
Keyword(s):  
Literature Review ◽  
Qualitative Analysis ◽  
Risk Taking ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Research Opportunities ◽  
Tournament Theory ◽  
Bibliographic Retrieval ◽  
Antecedents And Consequences

Purpose This paper aims to summarize antecedents and consequences of risk-taking in tournaments and show the development of tournament optimization considering risk-taking. Moreover, further expansion expectations related to antecedents and consequences of risk-taking in tournaments and tournament optimization considering risk-taking are discussed. Design/methodology/approach A comprehensive bibliographic retrieval and further literature review and systematics re-organization are used to build the framework with respect to risk-taking in tournaments. Then, qualitative analysis is used to present conclusions of existing research. Findings By summarizing various antecedents, different consequences and tournament optimizations with regard to risk-taking in tournaments of existing research, the authors present a series of research opportunities regarding risk-taking in tournaments that can propel the advancement of tournament theory. Originality/value The studies on risk-taking in tournament have been recently received wide attention and are growing vigorously. Based on the summary and re-organization, the framework of literature studying risk-taking in tournaments is built. This literature review also helps researchers learn the advance of risk-taking in tournament and provides fruitful direction for future research on this topic.

Managing knowledge assets for open innovation: a systematic literature review

2017 ◽  
Vol 21 (6) ◽  
pp. 1362-1383 ◽  
Author(s):  
Angelo Natalicchio ◽  
Lorenzo Ardito ◽  
Tommaso Savino ◽  
Vito Albino
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Open Innovation ◽  
Design Methodology ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Final Sample ◽  
Prior Literature ◽  
Future Research Directions

Purpose Knowledge assumes a pivotal role in the open innovation (OI) paradigm. Yet OI has been scantly investigated by adopting a knowledge management (KM) lens. Therefore, the purpose of this paper is to provide a systematic literature review of the KM practices analysed by prior literature to support OI activities. Design/methodology/approach To perform a valuable literature review, the steps for systematic review proposed by previous studies have been adopted. These steps have yielded a final sample of 34 articles. Afterward, the authors have distinguished and analysed the identified articles according to the three main OI processes, i.e. inbound, outbound and coupled OI processes. Findings This research groups and highlights the most relevant KM practices to support OI activities on the basis of the inbound, outbound and coupled OI processes. Originality/value Despite knowledge is the most relevant resource exchanged in OI activities, this is the first attempt to highlight how knowledge should be managed in an OI context by adopting a KM lens. Furthermore, the authors also identify relevant topics that have been so far understudied, which the authors suggest as future research directions.

scholarly journals The concept of neutrality: a new approach

2019 ◽  
Vol 76 (1) ◽  
pp. 333-353 ◽  
Author(s):  
Stephen Macdonald ◽  
Briony Birdi
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Information Science ◽  
Social Institutions ◽  
Future Research ◽  
Library And Information Science ◽  
New Approach ◽  
Content Type ◽  
Normative Framework ◽  
Contextual Awareness

Purpose Neutrality is a much debated value in library and information science (LIS). The “neutrality debate” is characterised by opinionated discussions in contrasting contexts. The purpose of this paper is to fill a gap in the literature by bringing these conceptions together holistically, with potential to deepen understanding of LIS neutrality. Design/methodology/approach First, a literature review identified conceptions of neutrality reported in the LIS literature. Second, seven phenomenographic interviews with LIS professionals were conducted across three professional sectors. To maximise variation, each sector comprised at least one interview with a professional of five or fewer years’ experience and one with ten or more years’ experience. Third, conceptions from the literature and interviews were compared for similarities and disparities. Findings In four conceptions, each were found in the literature and interviews. In the literature, these were labelled: “favourable”, “tacit value”, “social institutions” and “value-laden profession”, whilst in interviews they were labelled: “core value”, “subservient”, “ambivalent”, and “hidden values”. The study’s main finding notes the “ambivalent” conception in interviews is not captured by a largely polarised literature, which oversimplifies neutrality’s complexity. To accommodate this complexity, it is suggested that future research should look to reconcile perceptions from either side of the “neutral non-neutral divide” through an inclusive normative framework. Originality/value This study’s value lies in its descriptive methodology, which brings LIS neutrality together in a holistic framework. This framework brings a contextual awareness to LIS neutrality lacking in previous research. This awareness has the potential to change the tone of the LIS neutrality debate.

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.

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.

China in Africa: a critical literature review

2016 ◽  
Vol 12 (1) ◽  
pp. 40-60 ◽  
Author(s):  
Abdoulkadre Ado ◽  
Zhan Su
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Empirical Support ◽  
Future Research ◽  
Evidence Based ◽  
Content Type ◽  
Academic Literature ◽  
Current State ◽  
Comprehensive Literature Review ◽  
Critical Literature

Purpose – The purpose of this paper is to critically assesses the major contributions to the academic literature on China’s increased focus on Africa, from 2001 to 2011. It discusses the key trends concerning China’s presence in Africa and draws conclusions on the significance of the studies by emphasizing and contrasting the prevailing positions. Design/methodology/approach – Based on a qualitative approach using an integrative and comprehensive literature review, the authors performed a content analysis of high-impact, peer-reviewed papers. Findings – The paper questions and repositions some of the existing controversies. The results from existing studies remain questionable, requiring further clarification and more theoretical backing. It, moreover, highlights the notion that behind the explicit neutrality views of China’s presence in Africa, implicit assumptions may exist. These are often the differences in narratives conveyed by Western and Southern stakeholders. Research limitations/implications – Most of the conclusions drawn from this paper need to be re-explored and supported by additional research. This could be done by widening the scope of the analysis. Studies need to provide more empirical support for their assertions through quantitative data and evidence-based qualitative analyses – all within a framework that considers more cultural, social and historical dimensions. The paper also suggests that an institutionally based view appears most relevant in better explaining China in Africa. Originality/value – This paper reviews a decade of research on China in Africa and presents a snapshot of the current state of knowledge. It also raises concerns to be analyzed by future research and proposes new avenues for better understanding China’s presence in Africa.

Sport in business studies: a state-of-the-art literature review

2018 ◽  
Vol 8 (5) ◽  
pp. 529-546
Author(s):  
Christofer Laurell ◽  
Sten Soderman
Keyword(s):  
Systematic Review ◽  
Literature Review ◽  
Marketing Strategy ◽  
Design Methodology ◽  
State Of The Art ◽  
Future Research ◽  
Content Type ◽  
Business Studies ◽  
Current State ◽  
State Of Research

PurposeThe purpose of this paper is to provide a systematic review of articles on sport published in leading business studies journals within marketing, organisational studies and strategy.Design/methodology/approachBased on a review of 38 identified articles within the subfields of marketing, strategy and organisation studies published between 2000 and 2015, the articles’ topical, theoretical and methodological orientation within the studied subfields were analysed followed by a cross-subfield analysis.FindingsThe authors identify considerable differences in topical, theoretical and methodological orientation among the studied subfields’ associated articles. Overall, the authors also find that articles across all subfields tend to be focussed on contributing to mature theory, even though the subfield of marketing in particular exhibits contributions to nascent theory in contrast to organisation studies and strategy.Originality/valueThis paper contributes by illustrating the current state of research that is devoted or related to the phenomenon of sport within three subfields in business studies. Furthermore, the authors discuss the role played by leading business studies journalsvis-à-vissport sector-specific journals and offer avenues for future research.

Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiano Busco ◽  
Fabrizio Granà ◽  
Giulia Achilli
Keyword(s):  
Design Methodology ◽  
Future Research ◽  
Research Projects ◽  
Special Issue ◽  
Content Type ◽  
Research Opportunities ◽  
Energy Company ◽  
New Research ◽  
Academic Debate

Purpose This study aims to develop a framework to systematize the emerging literature on integrated thinking and offers empirical insights on how integrated thinking has been practiced within an organization. The paper also introduces the contributions that compose the special issue “exploring integrated thinking in action: theoretical interpretations and evidence from the field” and outlines avenues for future research. Design/methodology/approach The paper critically reviews the literature on integrated thinking and proposes a framework that classifies prior studies into three areas, namely, integrated thinking and sustainable strategies; integrating thinking in practice; the concept and measures of integrated thinking. The study also provides an illustration of the ways in which integrated thinking has been adopted by a European energy company to shape and execute its purpose-driven strategy, as well as the benefits that have emerged. The paper uses the framework developed from the literature to introduce the contributions of the special issue and to suggest future research opportunities. Findings The study shows that while the literature on integrated thinking is still in its infancy, the evidence emerging from contemporary organizations supports empirical-driven research and stimulates a variety of theoretical and empirical contributions that will enable the academic debate to move forward. Originality/value The theoretical and practical insights offered by this study, together with those provided by the papers of this Meditari Accountancy Research special issue, will foster future research on integrated thinking. In particular, the framework developed in this paper may be drawn upon by researchers to plan new research projects on integrated thinking and its adoption within organizations.

Co-marketing alliances: definitions and approaches. Insights from a literature review

2017 ◽  
Vol 40 (9) ◽  
pp. 971-989 ◽  
Author(s):  
Cecilia Grieco ◽  
Gennaro Iasevoli
Keyword(s):  
Literature Review ◽  
Multidimensional Scaling ◽  
Design Methodology ◽  
Marketing Research ◽  
Marketing Strategies ◽  
Future Research ◽  
Competitive Position ◽  
Content Type ◽  
Points Of View ◽  
Marketing Alliances

Purpose Co-marketing strategies play an important role in enabling firms to improve their competitive position. However, despite its increasing implementation, it remains a topic that is largely not researched. The purpose of this paper is to analyze existing contributions to the field of co-marketing research and the different perspectives scholars have adopted in analyzing the topic. Design/methodology/approach A literature review has been developed, as its lack seems to be a major hindrance to the development of related studies. A specific focus has been made on the adopted approaches. Five approaches have been identified, and multidimensional scaling (MDS) has been used to analyze the differences among them. Findings First, the analysis of the typologies of studies on co-marketing alliances is made. Also, the identified approaches are strategic-based, consumer-based, relational-based, specificity-based and evaluation-based. What emerges from the MDS is that there are two perspectives of analysis of the alliance that characterize them: the inside–outside and the wide–narrow points of view. Research limitations/implications Limitations are mostly referred to the methodologies and the level of subjectivity they imply. For example, they are not only the choices made concerning keywords to be used and, consequently, the articles included in the analysis, but also the MDS that offers broad autonomy to the researchers in interpreting the data. Originality/value The originality of this research is that it fills an emerged gap concerning a literature review on co-marketing alliances, supporting future research in this field of study. The identification of the approaches underlines what may be lacking, providing interesting insights on possible avenues for future research.

Enterprise resource planning, operations and management

2013 ◽  
Vol 33 (8) ◽  
pp. 1075-1104 ◽  
Author(s):  
Kim Sundtoft Hald ◽  
Jan Mouritsen
Keyword(s):  
Literature Review ◽  
Enterprise Resource Planning ◽  
Operations Management ◽  
Design Methodology ◽  
Resource Planning ◽  
Future Research ◽  
Erp Systems ◽  
Content Type ◽  
Practical Implications ◽  
Case Based

PurposeThis research aims to explore the enabling and constraining effects of enterprise resource planning (ERP) systems and speculate on how these can be linked to the four generic roles of operations management (OM) proposed by Slack et al.Design/methodology/approachThis research understands ERP as boundary objects characterised by modularity, abstraction, accommodation, and standardization. An in‐depth cross‐disciplinary literature review and role synthesis is conducted.FindingsFour enabling and three constraining effects of ERP are deduced from existing literature. ERP and OM are linked conceptually. Based on the identified effects of ERP, the paper speculates on the managerial tasks of the production and operations manager (POM) in an ERP environment and lists a set of central concerns of potential relevance to POM and to future research.Research limitations/implicationsThe identified roles of ERP and their implications could be empirically tested using case based and survey research.Practical implicationsThe results provide insights into how ERP has multiple and parallel roles, and how these roles are relevant to the function of OM. Such knowledge is valuable for practicing POMs in managing the implementation and design of ERP to support the different domains of OM.Originality/valueCurrent studies of the effects of ERP and their link to the practice of OM tend to focus on one or a few roles of the emerging system. Such studies do not properly take into account the modularised and pluralistic nature of ERP. This research provides a platform from where future research on the effects, managerial dilemmas and implications of ERP can be reconciled across research communities.

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