The impact of emerging technologies on accounting curriculum and the accounting profession

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tawei Wang

Purpose In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Findings Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Originality/value This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.

2019 ◽  
Vol 35 (7) ◽  
pp. 1125-1140 ◽  
Author(s):  
Birce Dobrucalı

Purpose This paper aims to provide a comprehensive and systematic review of the extant empirical body of knowledge regarding the impact of Guanxi on international Business-to-Business (B-to-B) relationships. Design/methodology/approach After the collection and refinement of studies that appeared in marketing, business and management literature during 1995-2018 period, a systematic review was conducted to discover the current situation and future research directions on the subject. Findings Theoretically, vast majority of the reviewed studies lacked a theoretical foundation, with the remainder anchored primarily on the resource-based view, social network theory and social exchange theory. Methodologically, Ganqing, Xinren and Mianzi are the most frequently investigated dimensions, whereas Renqing is the least investigated dimension. Data are mostly obtained from both Chinese and Western counterparts through survey and analyzed through univariate and multivariate data analysis techniques. Empirically, extant research focused on many diverse outcomes including trust, financial performance, cooperation, satisfaction, time orientation, opportunism and liability of foreignness, while under-examining the drives of Guanxi. Research limitations/implications This study provides a synthesis of extant line of research on the subject that are published in peer-reviewed international journals, which publish research in English. A meta-analysis may be conducted for providing a further detailed framework. Originality/value This study contributes to international marketing literature by providing an in-depth and synthesized inventory of knowledge to scholars; deriving a comprehensive analysis of theoretical foundations, methodological approaches and findings addressed by scholars in the field; noticing theoretical, methodological and empirical gaps to be examined; and providing future research directions.


2016 ◽  
Vol 50 (9/10) ◽  
pp. 1773-1788 ◽  
Author(s):  
Weng Marc Lim

Purpose This paper aims to define the conceptual boundary of the selfie and to discuss the role of the selfie in the social media marketplace. Design/methodology/approach This paper extensively reviews and draws themes from the extant literature on consumer identities in the social media marketplace to explain the selfie phenomenon and to identify potentially fruitful directions for further research. Findings Current insights into the selfie phenomenon can be understood from socio-historical, technological, social media, marketing and ethical perspectives. Research limitations/implications Despite the limitations of a general review (e.g. absence of empirical data and analysis), this paper identifies multiple avenues to extend existing lines of inquiry on the selfie phenomenon. Thus, this paper should encourage further research on the topic in the academic and scientific community. Practical implications The selfie can be used as a marketing tool to improve marketing performance and accomplish marketing-related goals. Originality/value This paper sheds light on how marketing academics and practitioners can better understand the impact of the selfie in the social media marketplace.


Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Harsh M. Shah ◽  
Bhaskar B. Gardas ◽  
Vaibhav S. Narwane ◽  
Hitansh S. Mehta

PurposeThis paper aims to conduct a systematic literature review of the research in the field of Artificial Intelligence (AI) and Big Data Analytics (BDA) in Supply Chain Risk Management (SCRM). Finally, future research directions in this field have been suggested.Design/methodology/approachThe papers were searched using a set of keywords in the SCOPUS database. These papers were filtered using the Title abstract keywords principle. Further, more papers were found using the forward-backward referencing method. The finalized papers were then classified into eight categories.FindingsThe previous papers in AI and BDA in SCRM were studied. These papers emphasized various modelling and application techniques for AI and BDA in making the supply chain (SC) more resilient. It was found that more research has been done into conceptual modelling rather than real-life applications. It was seen that the use of AI-based techniques and structural equation modelling was prominent.Practical implicationsAI and BDA help build the risk profile, which will guide the decision-makers and risk managers make their decisions quickly and more effectively, reducing the risks on the SC and making it resilient. Other than this, they can predict the risks in disasters, epidemics and any further disruption. They also help select the suppliers and location of the various elements of the SC to reduce the lead times.Originality/valueThe paper suggests various future research directions that fellow researchers can explore. None of the previous research examined the role of BDA and AI in SCRM.


2019 ◽  
Vol 31 (3) ◽  
pp. 683-711
Author(s):  
Gahana Gopal ◽  
Manikprabhu Dhanorkar ◽  
Sharad Kale ◽  
Yogesh B. Patil

Purpose It is well known that sustainability is the ideal driving path of the entire world and renewable energy is the backbone of the ongoing initiatives. The current topic of argument among the sustainability research community is on the wise selection of processes that will maximize yield and minimize emissions. The purpose of this paper is to outline different parameters and processes that impact the performance of biogas production plants through an extensive literature review. These include: comparison of biogas plant efficiency based on the use of a diverse range of feedstock; comparison of environmental impacts and its reasons during biogas production based on different feedstock and the processes followed in the management of digestate; analysis of the root cause of inefficiencies in the process of biogas production; factors affecting the energy efficiency of biogas plants based on the processes followed; and the best practices and the future research directions based on the existing life cycle assessment (LCA) studies. Design/methodology/approach The authors adopted a systematic literature review of research articles pertaining to LCA to understand in depth the current research and gaps, and to suggest future research directions. Findings Findings include the impact of the type of feedstock used on the efficiency of the biogas plants and the level of environmental emissions. Based on the analysis of literature pertaining to LCA, diverse factors causing emissions from biogas plants are enlisted. Similarly, the root causes of inefficiencies of biogas plants were also analyzed, which will further help researchers/professionals resolve such issues. Findings also include the limitations of existing research body and factors affecting the energy efficiency of biogas plants. Research limitations/implications This review is focused on articles published from 2006 to 2019 and is limited to the performance of biogas plants using LCA methodology. Originality/value Literature review showed that a majority of articles focused mainly on the efficiency of biogas plants. The novel and the original aspect of this review paper is that the authors, alongside efficiency, have considered other critical parameters such as environmental emission, energy usage, processes followed during anaerobic digestion and the impact of co-digestion of feed as well. The authors also provide solid scientific reasoning to the emission and inefficiencies of the biogas plants, which were rarely analyzed in the past.


2019 ◽  
Vol 34 (2) ◽  
pp. 401-411 ◽  
Author(s):  
Birce Dobrucalı

PurposeThis study aims to provide a contemporary, holistic and systematic review regarding the impact of country-of-origin on industrial purchase decision-making by ascertaining, synthesizing and evaluating theoretical, methodological and empirical dimensions of studies on the subject.Design/methodology/approachAfter the collection and refinement of 43 studies that appeared in marketing, business and management literatures during 1970-2017, systematic review was applied to discover the current situation and future research directions on the subject.FindingsThe vast majority of the existing studies obtained data from a single source even though industrial purchase decisions are mainly made by a large group of decision-makers. Moreover, the existing literature contains few over-studied theoretical perspectives while lacking integration of the subject with the more contemporary ones. Additionally, in the literature, combination of developing countries as source countries, and developed ones as target countries, is under-examined, and the differentiation between country-of-design and country-of-assembly is mainly avoided during operationalization. Finally, majority of the studies lack investigation of antecedents and mainly investigated few over-examined constructs as outcomes.Research limitations/implicationsThis study provides a conceptual synthesis of existing studies. A meta-analysis may be applied to empirical studies for providing a further detailed framework.Originality/valueThis study contributes to industrial marketing literature by providing a compiled and synthesized inventory of knowledge for scholars; deriving a comprehensive analysis of research designs, methodologies and findings addressed by researchers in the field; noticing various theoretical, methodological and other gaps to be examined; and providing future research directions.


2020 ◽  
Vol 12 (4) ◽  
pp. 121-129
Author(s):  
Francis de Véricourt ◽  
Georgia Perakis

In this short paper, we discuss the impact of data analytics in services and delineate future research directions for the field. After illustrating how data analytics are transforming different service sectors, we consider the provision of data analysis as a service in its own right. We discuss how the very nature of data and certain features of the machine learning method give rise to new issues and pitfalls for the management of these services, which delineates as many future research directions. We also discuss the coproduction of services by humans and machines and call for more research on responsible data analytics services to tackle some of the most pressing ethical issues in our societies.


2021 ◽  
pp. 135481662199996
Author(s):  
Ali Salman Saleh ◽  
Charbel Bassil ◽  
Arsalan Safari

Tourism in the Gulf Cooperation Council (GCC) countries has recently been considered by policymakers as a new avenue for economic diversification. Despite the considerable literature concerning the impact of tourism worldwide, only a limited number of studies have looked at the tourism sector in the GCC region or analyzed its economic, sociocultural, and environmental impacts. This article therefore conducts a systematic review of the state of the literature related to tourism in the GCC region. It provides effective insights about the current status, gaps, and challenges and proposes future research directions in this area for academics, practitioners, and policymakers with an interest in regional tourism development. The preferred reporting items for systematic reviews and meta-analyses approach was used to identify and select the papers. Some 23 papers were identified and analyzed. The majority of these studies focused on the United Arab Emirates, specifically the Dubai emirate. We found the most dominant research theme to be tourism planning.


2016 ◽  
Vol 10 (4) ◽  
pp. 268-287 ◽  
Author(s):  
Victor Barger ◽  
James W. Peltier ◽  
Don E. Schultz

Purpose In “Social media’s slippery slope: challenges, opportunities and future research directions”, Schultz and Peltier (2013) asked “whether or how social media can be used to leverage consumer engagement into highly profitable relationships for both parties”. The purpose of this article is to continue this discussion by reviewing recent literature on consumer engagement and proposing a framework for future research. Design/methodology/approach The paper reviews the marketing literature on social media, paying particular attention to consumer engagement, which was identified as a primary area of concern in Schultz and Peltier (2013). Findings A significant amount of research has been conducted on consumer engagement since 2010. Lack of consensus on the definition of the construct has led to fragmentation in the discipline, however. As a result, research related to consumer engagement is often not identified as such, making it difficult for academics and practitioners to stay abreast of developments in this area. Originality/value This critical review provides marketing academics and practitioners insights into the antecedents and consequences of consumer engagement and offers a conceptual framework for future research.


2018 ◽  
Vol 60 (5) ◽  
pp. 490-499 ◽  
Author(s):  
Vanessa Ratten ◽  
Paul Jones

PurposeThe purpose of this paper is to introduce an entrepreneurial learning approach to the study of sport education in order to inform future research directions.Design/methodology/approachSport education needs to focus on how it can overcome existing barriers to bring a more interdisciplinary approach. This paper uses entrepreneurship education theory to explore the changes required in sport education provision to create a more relevant and conducive teaching environment.FindingsThe findings of this paper suggest that by bringing sport students into contact with entrepreneurship education, aids in the development of improved employability and social skills.Research limitations/implicationsIntroducing entrepreneurship education into sport will help the students develop learning initiatives that advance the scholarship of sport education within the university sector.Practical implicationsThe benefits of including entrepreneurship education in sport studies could be of interest to the directors of education wanting to increase student enrollments and interest in their courses.Originality/valueThe study suggests ways to offer more interdisciplinary courses and activities linking entrepreneurship education to sport. This needs to be taken into consideration as it will enable the development of sport entrepreneurship education that improves links between academic research with policy and business initiatives.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jiju Antony ◽  
Bart A. Lameijer ◽  
Hans P. Borgman ◽  
Kevin Linderman

Purpose Although scholars have considered the success factors of process improvement (PI) projects, limited research has considered the factors that influence failure. The purpose of this paper is to extend the understanding of PI project failure by systematically reviewing the research on generic project failure, and developing research propositions and future research directions specifically for PI projects. Design/methodology/approach A systematic literature review protocol resulted in a total of 97 research papers that are reviewed for contributions on project failure. Findings An inductive category formation process resulted in three categories of findings. The first category are the causes for project failure, the second category is about relatedness between failure factors and the third category is on failure mitigation strategies. For each category, propositions for future research on PI projects specifically are developed. Additional future research directions proposed lay in better understanding PI project failure as it unfolds (i.e. process studies vs cross-sectional), understanding PI project failure from a theoretical perspective and better understanding of PI project failure antecedents. Originality/value This paper takes a multi-disciplinary and project type approach, synthesizes the existing knowledge and reflects upon the developments in the field of research. Propositions and a framework for future research on PI project failure are presented.


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