An overview of C-SOX and directions for future research

2019 ◽  
Vol 46 (2) ◽  
pp. 254-266
Author(s):  
Harjeet S. Bhabra ◽  
Ashrafee Tanvir Hossain ◽  
Vidyoot Roy Karmakar

Purpose The purpose of this paper is to examine existing literature, including both academic and practitioner publications, related to Canadian SOX (or C-SOX as it is popularly known). The study discusses the origins of the Act, the underlying motivations for enacting this legislation in Canada and its impact on corporate decisions since its inception in 2003. Design/methodology/approach The principal focus of this literature review is on C-SOX, its inception, reception, compliance and impact in Canada, both from business’ and investors’ critical perspectives. The authors have followed a two-step process to gather all the articles. First, the authors used a keyword search at Google Scholar and ProQuest (e.g. C-SOX, Canadian SOX, Bill 198, etc.) to gather all the articles. Second, the authors retained articles and abstracts that primarily dealt with the background framework and impact of the legislation. It is to be noted that C-SOX was mainly a reactionary legislation following the adoption of US-SOX in 2002. Any discussion of C-SOX is, therefore, incomplete without referencing the literature related to US-SOX. Findings In this review paper the evolution of C-SOX over time in Canada, as well as studies on its impacts and criticisms have been summarized. Based on the extensive research that followed the enactment of US-SOX, the authors also provide suggested research directions related to C-SOX in the future. Research limitations/implications C-SOX has been relatively underexplored and therefore, not much academic work is available presently. This study highlights this gap in the literature with the hope that researchers will devote their energy to understanding the broader ramifications of major legislations such as C-SOX which will potentially also inform future public policy choices. Practical implications This research will help both businesses and investors to understand each other’s perspectives and concerns regarding C-SOX. This paper will also be helpful to policy makers to identify potential areas of improvement in this and future legislative decisions in the future. Originality/value Using a qualitative approach this study combines the development of C-SOX as a legislation in Canada, its overall effectivity/drawbacks and explores the areas it impacts, both positively and negatively, along with criticisms and appreciations.

2019 ◽  
Vol 12 (3) ◽  
pp. 565-577 ◽  
Author(s):  
Harvey Maylor ◽  
Virpi Turkulainen

Purpose The purpose of this paper is to reflect on the past 25 years of the research on projectification, focusing especially on organisational aspects of projectification, as well as to discuss recent developments and potential future research directions. Design/methodology/approach This is a discussion paper, which draws on previously published research and data. Findings The first section identifies contexts in which projectification has taken place (projectification of) and the organisational process by which this has taken place (projectification through). Using an illustrative example based on publicly available data, the second section shows an extension of the organisational phenomenon, referred to as advanced organisational projectification. The paper concludes with a synthesised framework of organisational projectification. Research limitations/implications The paper provides a personal reflection and commentary and is focused on the conceptualisation of the term rather than an all-encompassing study of projectification. Based on the discussion, the paper presents a synthesised view of organisational projectification as well as directions for future research to advance the understanding of projectification. Practical implications The study has implications for policy-makers in the design of the process of ongoing projectification and provides illustrations and a warning concerning the assumptions that are made as an organisation advances in its projectification. Originality/value This paper provides an elaboration of one of the focal concepts of project studies, extending some of the key elements of project management research.


2020 ◽  
Vol 122 (7) ◽  
pp. 2121-2138 ◽  
Author(s):  
Luyao Wang ◽  
Jianying Feng ◽  
Xiaojie Sui ◽  
Xiaoquan Chu ◽  
Weisong Mu

PurposeThe purpose of this paper is to provide reference for researchers by reviewing the research advances and trend of agricultural product price forecasting methods in recent years.Design/methodology/approachThis paper reviews the main research methods and their application of forecasting of agricultural product prices, summarizes the application examples of common forecasting methods, and prospects the future research directions.Findings1) It is the trend to use hybrid models to predict agricultural products prices in the future research; 2) the application of the prediction model based on price influencing factors should be further expanded in the future research; 3) the performance of the model should be evaluated based on DS rather than just error-based metrics in the future research; 4) seasonal adjustment models can be applied to the difficult seasonal forecasting tasks in the agriculture product prices in the future research; 5) hybrid optimization algorithm can be used to improve the prediction performance of the model in the future research.Originality/valueThe methods from this paper can provide reference for researchers, and the research trends proposed at the end of this paper can provide solutions or new research directions for relevant researchers.


2017 ◽  
Vol 31 (1) ◽  
pp. 11-15 ◽  
Author(s):  
Adrian Payne ◽  
Pennie Frow

Purpose This paper aims to review the growth and development of the field of relationship marketing and, through a consideration of this body of work, identifies key research priorities for the future of relationship marketing. The paper also delineates the frequently confused associated concepts of customer relationship management and customer management and considers how they fit within the broader concept of relationship marketing. Design/methodology/approach This paper undertakes a review of the relationship marketing literature, supplemented by the authors’ on-going interactive research with managers. Findings The paper reviews alternative approaches to relationship marketing, reflects on the development of the field of relationship marketing and identifies three critical priorities for future research in relationship marketing. Practical implications The research priorities that are identified in this paper represent important priorities for scholars, managers, regulators and policy makers. Originality/value Although there is now a substantial body of research on relationship, marketing, much of this work focuses on the customer-firm dyad, with a smaller body of work focusing on a broader range of stakeholders. This paper argues for the broadening of the role of relationship marketing to consider ecosystems; the need for firms to shift from a value-in-exchange to a value-in-use perspective when addressing customer relationships; and the critical need to address “dark side” behaviour and dysfunctional processes in relationship marketing.


2015 ◽  
Vol 6 (2) ◽  
pp. 98-113 ◽  
Author(s):  
Xi Zhang ◽  
Xiangda Yan ◽  
Patricia Ordóñez de Pablos ◽  
jinghuai She ◽  
Yang Gao ◽  
...  

Purpose – This paper aims to provide clear domain knowledge and recent progresses on electronic healthcare (e-healthcare). Design/methodology/approach – In this paper, the authors use citation analysis to describe the trends of study on e-health with the help of CiteSpace II, a software for visualizing citation-based analysis. By analyzing the 2,752 publications and their citation data in ISI database, the authors proposed renewable figures and tables on ranking critical people, institutes, keywords and journals. Through the most influential articles given by CiteSpace, the authors can grasp the main direction in e-health researches. Furthermore, the authors analyzed the literature at e-health literacy as a case, to better understand the development of research viewpoints. Findings – Through the analysis, the authors found that e-health is a multi-disciplinary research field and the major research about it has changed. During the early stage, health information quality on the Internet dominates. Gradually, the role of information technology (IT) becomes more important. The authors also found that some researchers, recently, have proposed the effects of IT on e-health literacy which can then improve the ability to use health information on the Internet. Research limitations/implications – This paper has some research limitations, such as using an ISI database with most English publications. The future research may be conducted for collecting local publications data in China. It also has some implications. Based on the results, the authors claimed that IT may significantly improve people’s healthcare variance, e.g. e-health literacy. It is necessary to build new IT-based healthcare theories. Practical implications – This paper also has some practical implications. Practitioners and institute may easily come to know which are the hot topics, top institutes and tendencies in the e-healthcare field. Social implications – This paper may help practitioners to find common interests with other institutions and societies. Originality/value – This paper reported the status and trend of research in this field visually, and the result will help researchers to do more in-depth research in the future.


2016 ◽  
Vol 35 (1) ◽  
pp. 48-64 ◽  
Author(s):  
Lotte Holck ◽  
Sara Louise Muhr ◽  
Florence Villesèche

Purpose – The purpose of this paper is to examine the relationship between the identity and diversity literatures and discuss how a better understanding of the theoretical connections between the two informs both diversity research and diversity management practices. Design/methodology/approach – Literature review followed by a discussion of the theoretical and practical consequences of connecting the identity and diversity literatures. Findings – The authors inform future research in three ways. First, by showing how definitions of identity influence diversity theorizing in specific ways. Second, the authors explore how such definitions entail distinct foci regarding how diversity should be analyzed and interventions actioned. Third, the authors discuss how theoretical coherence between definitions of identity and diversity perspectives – as well as knowledge about a perspective’s advantages and limitations – is crucial for successful diversity management research and practice. Research limitations/implications – The authors argue for a better understanding of differences, overlaps and limits of different identity perspectives, and for a stronger engagement with practice. Practical implications – The work can encourage policy makers, diversity and HR managers to question their own practices and assumptions leading to more theoretical informed diversity management practices. Originality/value – The theoretical connections between identity and diversity literature have so far not been reviewed systematically. The work foregrounds how important it is for diversity scholars to consider identity underpinnings of diversity research to help further develop the field within and beyond the three streams the authors discuss.


2020 ◽  
Vol 39 (5) ◽  
pp. 581-598 ◽  
Author(s):  
James A. Cunningham ◽  
Matthias Menter

PurposeThis paper examines and discusses the need for micro-level analyses of academic entrepreneurship and outlines a micro-level research agenda for the study of academic entrepreneurship.Design/methodology/approachBased on a review of academic literature on academic entrepreneurship, this study focuses on individual actors and suggests some future research agendas.FindingsThe authors highlight that more studies dealing with academic entrepreneurship need to take a micro-level perspective, thereby outline several fruitful avenues of research: (1) star scientists and principal investigators, (2) TTO professionals, (3) graduate entrepreneurs, (4) university administrators, (5) policy makers and funders as well as (6) micro-level organisational routines.Practical implicationsThis paper derives three main implications for management practice and policy. First, there is a real need to develop the managerial skills, competencies and capabilities of scientists and individuals. Second, policy makers need to ensure the necessary resources to pursue a paradigm shift towards more entrepreneurial thinking and action and create adequate incentives. Third, firms need to offer support and guidance on how to best commercialise and transfer scientific knowledge and ideally complement support structures of universities and research institutes.Originality/valueThis paper provides an organising framework for the study of micro-level academic entrepreneurship and emphasises the need to focus further on individual actors and how their actions, behaviours and approaches contribute to academic entrepreneurship in different institutional, environmental and cultural contexts.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Han Xiao ◽  
Shengyue Hao

PurposeIn the past few decades, traditional project management theories mainly focused on quality, cost and schedule. However, with larger scale and wider influence of infrastructure projects, especially in megaprojects, social problems have gradually become pressing issues in the field of project governance. As the public is the main body of society, public participation has attracted the attention from both the academic field and industry field. Despite people are gradually realizing the significance of public participation, a deeper and more systematic understanding is still needed to be developed in this field. Therefore, this paper aims to conduct a systematic literature review on public participation in infrastructure projects. Based on existing literatures, this paper draws a knowledge map and develops a research framework in this field. Also, this paper tries to provide some theoretical and practical directions for the future.Design/methodology/approachIn total, 142 papers from Web of Science Core collection were selected to be used in this systematic review. Quantitative analysis of this paper is concentrated on the knowledge map with bibliometric tools. Qualitative analysis is concentrated on identifying the research framework.FindingsThis paper reviewed existing literatures and the results are as below. Firstly, the results show a knowledge map containing knowledge domains, knowledge frontiers and knowledge evolution of research fields in public participation. Secondly, the results indicate a research framework in this field, including situational dimension, implementation dimension, individual dimension and influence dimension. Moreover, each dimension has several research topics, respectively. Finally, according to the results, the paper proposes practical suggestions for stakeholders and research directions for further study.Originality/valueIt is the first paper to draw a holistic knowledge map and build up a multilevel framework for public participation in the field of infrastructure projects. This paper bridges the gap in both quantitative and qualitative identification of existing literatures in this field. Besides, this paper proposes some practical suggestions and research directions for further study and development of public participation.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Tlili ◽  
Fahriye Altinay ◽  
Zehra Altinay ◽  
Ye Zhang

Purpose This study aims to examine a topic of growing significance to hospitality and tourism scholars and practitioners – how emerging technologies can fulfill accessible hospitality and tourism services for people with disabilities. Design/methodology/approach A systematic review of the literature based on the Web of Science database and qualitative research were conducted. Specifically, bibliometric analysis and thematic analyzes of expert interviews were used. The obtained views from experts in the field further validated and enriched the obtained findings. Findings The primary topics of exploration in existing literature were identified, such as social networks and data-empowered services. The potential areas of further advances are also revealed such as the need for cross-country collaborations and potential gaps between scholarly and practitioner interest in the topic. Research limitations/implications This research is limited by the scope of adopted search keywords and databases. Practical implications This study offers vital practical implications for the future integration of emerging technologies to fulfill accessible hospitality and tourism. It also demonstrates the pressing need for more interconnected global collaborations for this important initiative. Social implications This study emphasizes how the hospitality and tourism industry could better leverage technological power to empower people with disabilities. It also points out the importance of an inclusive process for technology implementation for accessible hospitality and tourism services to fully represent the interests of disabled customers (including the consideration of their different backgrounds). Originality/value This study sheds light on the future research directions of technological empowerment of accessible hospitality/tourism. It also makes methodological contributions by demonstrating what bibliometric analysis has to offer to relevant fields of studies. The solicited views of experts in the field from different countries on the topic further add to the depth and value of the findings while demonstrating the combination of these two approaches as a promising mixed-methods route to produce richer and more robust findings.


2020 ◽  
Vol 27 (10) ◽  
pp. 3309-3339
Author(s):  
Yan-Chun Zhang ◽  
Wu-Zan Luo ◽  
Ming Shan ◽  
Dong-Wen Pan ◽  
Wen-Jie Mu

PurposeThe aims of this study are to conduct a systematic review of public–private partnership (PPP) studies published from 2009 to 2019, to compare the results with Ke et al. (2009) who reviewed the PPP literature published from 1998 to 2008, and to trace the evolution of the PPP knowledge in the past two decades. This study also presents the possible directions that the PPP research may go towards in the future, arguably.Design/methodology/approachThis study carried out a top journal-based search to identify the quality PPP articles published from 2009 to 2019. A total of 12 top-tier construction journals were systematically searched in the database of web of science (WOS), from which 279 PPP articles were identified for review.FindingsThe number of the identified articles, the titles of the journals, institutions, the most cited papers, and prevalent research methods were analyzed and compared. The existing PPP studies in construction journals were classified into seven streams. Through analysis of the PPP research status and gaps, five future research directions were revealed.Originality/valueThis study contributes to the current body of knowledge by revealing the research trend of PPP from 2009 to 2019. It presents the change of PPP development trend in the past decade through comparison with Ke et al. (2009). It also reveals the major research streams and points out the directions that the PPP research may go towards in the future. Moreover, this study is helpful to the practice as well. It can enhance the practitioners' understanding of the PPP development in the past decade. In addition, it identified the research institutions contributing the most in the area of PPP, which may serve as valuable reference for practitioners to locate the best institutions for consultancy or collaboration.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David C. Hay ◽  
Carolyn J. Cordery

PurposeThe purpose of this paper is to review opportunities for future research about auditing in the public sector.Design/methodology/approachThe paper presents the viewpoints of two researchers, supported by research that is cited in the paper.FindingsPublic sector auditing research has grown considerably. The authors expect further growth. The authors debunk some myths about public sector auditing. The authors suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries and develop suggestions about what works best.Research limitations/implicationsThe paper presents the views of the authors.Practical implicationsThere are opportunities for further research across different jurisdictions.Originality/valueThe paper makes a contribution by outlining research opportunities.


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