scholarly journals Procurement process and financial performance: a systematic literature review

2021 ◽  
Vol 16 (03) ◽  
pp. 69-98
Author(s):  
Mônica Georgino ◽  
Rosane Lucia Chicarelli Alcantara ◽  
Andrei Aparecido de Albuquerque
Keyword(s):  
Literature Review ◽  
Financial Performance ◽  
Systematic Literature Review ◽  
Cost Reduction ◽  
Design Methodology ◽  
Financial Indicators ◽  
Supplier Relationship Management ◽  
Procurement Process ◽  
Shared Information ◽  
A Company

Purpose – The aim of this study was to identify the elements and practices under the responsibility of the Procurement process that can influence the financial performance of a company. Design/methodology/approach - A Systematic Literature Review (SLR) was conducted to identify the elements and practices from the Procurement process and financial indicators. Findings - Twelve elements were identified (focusing on: Information technology and shared information and communications) and eight practices in the procurement process (focusing on: supplier relationship management and cost reduction), which contributes to the company's financial performance, mainly on the Profit and ROI financial indicators. Originality/value - This study presents an overview, a consolidated view of the literature on the current relationship between the procurement process and financial performance. Keywords – Procurement. Financial Performance. Systematic Literature Review. Elements. Practices.

scholarly journals Knowledge Management System and Financial Performance: how this relation has been measured?

2016 ◽  
Vol 21 (2) ◽  
pp. 188-214
Author(s):  
Fabiana Dutra de Campos Souza ◽  
Djan Magalhães Castro ◽  
Fabricio Ziviani ◽  
Fernando Silva Parreiras
Keyword(s):  
Knowledge Management ◽  
Literature Review ◽  
Financial Performance ◽  
Systematic Literature Review ◽  
Management System ◽  
Knowledge Management System ◽  
Financial Indicators ◽  
Number Of Publications ◽  
The Relationship

Resumo This paper compiles the latest knowledge management (KM) studies that had financial performance correlated in the last years, shows main financial indicators used and provides insights and rich context to deepen evaluation. The method adopted was a Systematic Literature Review (SLR) on studies published from 2009 to May 2015. Many topics were analised in the selected papers of this research. Firstly, KM practices found were categorized according to Ho (2009). Secondly, the financial indicators used were compared to indicators identified by Combs; Crook; Shook (2005). Thirdly, the most frequently measures used in the relationship between KM practices and financial performance were identified. Finally, we highlighted the most used methods to evaluate impact of KM in FP, evaluation of number of Publications per year and evaluation of Authors, Publishers. The paper finds that in despite of increasing number of publications correlating both topics the effects of KM in financial performance has to be more explored. However, majority of paper reports certain improvement in financial performance of companies that strongly support KM.

scholarly journals Systematic literature review of Brazilian research on multivariate control charts

2021 ◽  
Vol 16 (1) ◽  
pp. 122-149
Author(s):  
Renan Mitsuo Ueda ◽  
Leandro Cantorski da Rosa ◽  
Wesley Vieira da Silva ◽  
Ícaro Romolo Sousa Agostino ◽  
Adriano Mendonça Souza
Keyword(s):  
Literature Review ◽  
Bibliometric Analysis ◽  
Systematic Literature Review ◽  
Control Charts ◽  
Design Methodology ◽  
Web Of Science ◽  
Multivariate Control Charts ◽  
Know How ◽  
Multivariate Control ◽  
The Web

Purpose – This paper aims to present a Systematic Literature Review (SLR) of studies in Brazil with applications of multivariate control charts indexed in journals on the Web of Science. Design/methodology/approach – The following steps were carried out: a detailed synthesis was performed on the general characteristics of the corpus, co-citation and collaboration networks analyzed; and a co-occurrence of terms in the text corpus was verified. A Systematic Literature Review was carried out using the protocols set out by Biolchini et al. (2007), Kitchenham (2004) and Tranfield, Denyer and Smart (2003). Papers were selected from the Web of Science database, and after applying filters, results for 29 articles were given to compose the corpus. Findings – A tendency was found for an increase in publications, along with more international research on the issue. The journal most used for publication was the Microchemical Journal. This analysis provided relevant authors for research in this area: Harold Hotelling, Douglas Montgomery, and John Frederick MacGregor. Important Brazilian researchers were highlighted who work mainly in the pharmaceutical and biodiesel industry. Originality/value – No articles were found that had carried out a Systematic Literature Review of Brazilian research on multivariate control charts. The main contributions to this manuscript related to an increase in scientific know-how in the area of multivariate and bibliometric analysis. Keywords - Multivariate Control Charts. Systematic literature review. Bibliometric analysis.

Stakeholders' involvement in sustainability planning and implementation: the case of Cyprus

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Iordanis Katemliadis ◽  
Georgios Markatos
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Design Methodology ◽  
Stakeholder Involvement ◽  
Tourism Planning ◽  
Content Type ◽  
Sustainable Tourism Development ◽  
Sustainability Planning ◽  
Active Involvement

PurposeTourism planning and development has revolved around sustainability concepts and issues, and this paper aims to provide an analysis of stakeholder involvement in sustainability planning and implementation in Cyprus.Design/methodology/approachThe article provides a comprehensive perspective on stakeholder involvement in sustainability planning and implementation based on a systematic literature review.FindingsStudy findings indicate that the active involvement of stakeholders is a prerequisite in order to address the complex issues of sustainable tourism development.Originality/valueThe authors examined the role of stakeholders at individual, local and international levels, and how they can make a difference in transitioning to a more sustainable future for tourism in Cyprus.

Firm and country characteristics related to cumulative contribution to society

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Carlos Serrano-Cinca ◽  
Beatriz Cuéllar-Fernández ◽  
Yolanda Fuertes-Callén
Keyword(s):  
Empirical Study ◽  
Financial Performance ◽  
Business Models ◽  
Positive Contribution ◽  
Financial Indicators ◽  
Socially Responsible ◽  
Accounting Systems ◽  
Content Type ◽  
Country Characteristics ◽  
A Company

Purpose Many indicators attempt to measure the social performance of a company from different perspectives. Grounded in stakeholder theory, this paper aims to propose capitalising the economic value distributed annually to society over a period of time, hereafter called a firm’s cumulative contribution to society (CCS). This can be done by including everything that stakeholders value; for example, payments of taxes, remuneration of employees, payments to suppliers and creditors, donations, dividends, research and development expenses and efforts to improve the environment. Design/methodology/approach First, this paper makes a methodological proposal about how to calculate the CCS and discusses potentials and shortcomings. Then, a set of hypotheses are formulated about the firm characteristics and country attributes that make the most positive contribution to society such as business models, financial performance, a country’s human development, income equality and the extent of its shadow economy. The authors also argue that a company that originally contributes to society will continue to do so because of the structural inertia faced by organisations. The hypotheses were validated with an empirical study conducted with a sample of 9,276 new-born European companies. Findings The most significant contributors to society are large, profitable companies, which are leveraged but solvent, with high asset turnover and high-profit margins and which are productive and pay high wages. Unfortunately, this win-win situation describes a small percentage of the explained variance, which can explain why social and financial performance sometimes do not go hand-in-hand. The paper identifies features of other types of companies that contribute to society, suggesting criteria for socially responsible investors. Country development favours the cumulative contribution that firms make to society. Research limitations/implications Most accounting systems do not collect all the information necessary to calculate a refined version of the indicator such as percentage of purchases from local suppliers, percentage of salaries for executives and disabled employees and percentage of financing from socially responsible financial entities. The authors encourage modification of the accounting systems to include those aspects. Practical implications This paper identifies several types of companies that contribute the most to society from a modest set of financial indicators. Socially responsible investors can estimate their contribution to society, devising new investment criteria. Social implications The paper identifies several types of companies that contribute the most to society from a modest set of financial indicators. Socially responsible investors can estimate their contribution to society, devising new investment criteria. Originality/value The paper makes two contributions, one methodological and the other empirical. By applying a financial methodology, the authors propose to capitalise the contributions of a company over a period of time. The empirical study identifies both firm and country characteristics that explain CCS.

Anti-money laundering systems: a systematic literature review

2020 ◽  
Vol 23 (4) ◽  
pp. 833-848
Author(s):  
Alhanouf Abdulrahman Saleh Alsuwailem ◽  
Abdul Khader Jilani Saudagar
Keyword(s):  
Literature Review ◽  
Money Laundering ◽  
Systematic Literature Review ◽  
Design Methodology ◽  
State Of The Art ◽  
Decision Makers ◽  
Journal Articles ◽  
Content Type ◽  
Final Sample ◽  
Learning Data

Purpose This paper aims to understand and document the state of the art in the anti-money laundering (AML) systems literature. Design/methodology/approach A systematic literature review (SLR) is performed using the Saudi Digital Library. The outputs published as conference proceedings, workshop proceedings, journal articles and books were all considered. The final sample size after omitting out-of-scope selections was 27 documents, which mainly span from 2015 to 2020. Findings The sample is discussed based on a categorization, which demarcates solutions, machine learning, data sources, evaluation methods, implementation tools, sampling techniques and regions of study. Originality/value This SLR could serve as a useful basis for researchers and salient decision-makers, who are seeking to understand the nature and extent of the currently available research into AML systems.

Exploring linkages between unlearning and relearning in organizations

2019 ◽  
Vol 26 (5) ◽  
pp. 500-517 ◽  
Author(s):  
Shubham Sharma ◽  
Usha Lenka
Keyword(s):  
Literature Review ◽  
Lifelong Learning ◽  
Learning Organization ◽  
Systematic Literature Review ◽  
Design Methodology ◽  
Process Model ◽  
Content Type ◽  
Course Of Action ◽  
New Knowledge ◽  
Conceptual Difficulties

Purpose Learning, unlearning and relearning (LUR) has been preached as a panacea to organizations. Whereas, research on learning and unlearning has grown exponentially, relearning is still considered as an obscure concept. This paper aims to provide a new insight on organizational relearning and highlight its linkages with organizational unlearning. Design/methodology/approach This study is based upon a systematic literature review of organizational unlearning and organizational relearning. Papers expounding upon relearning were carefully analyzed vis-à-vis organizational unlearning. Findings Organizational unlearning and organizational relearning assume a vital place in developing a learning organization. However, linking the two processes in a sequence tends to arouse certain conceptual difficulties. First, it is not necessary that relearning follows this prescribed ordering sequence. It is a process that can happen without prior unlearning. Second, based on the process model and multiple definitions of unlearning, the very purpose of organizational unlearning is to acquire new knowledge (relearning in literature). Therefore, in this sense, relearning seems to become a redundant concept and a neologism. As a result, this hampers the proper contextualization of relearning. Originality/value This paper attempts to expound upon the debate of organizational relearning and its interplay with organizational unlearning. As the concept of lifelong learning and building learning organizations assumes the center stage in contemporary organizations, it is suggested that unless the conceptual issues of related to LUR are not adequately addressed, academicians will naturally find it difficult to prescribe proper course of action to practitioners.

Research gaps in Lean manufacturing: a systematic literature review

2019 ◽  
Vol 36 (5) ◽  
pp. 815-839 ◽  
Author(s):  
Evangelos Psomas ◽  
Jiju Antony
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Lean Manufacturing ◽  
Design Methodology ◽  
Journal Articles ◽  
Academic Journal ◽  
Research Gaps ◽  
Content Type ◽  
Further Development ◽  
Practical Implications

Purpose Literature contributions to Lean manufacturing (LM) are fragmented and show some significant limitations. The purpose of this paper is to identify the existing research gaps in LM as well as to group them into respective themes. Design/methodology/approach A systematic literature review (SLR) of peer reviewed journal articles in LM was carried out by the authors, based on four major publishers, namely, Emerald Online, Science Direct, Springer Link and Taylor & Francis. In total, 120 articles published in 30 journals during 2005–2016 were collected which revealed LM research gaps. A simple affinity diagram was applied in order to group the research gaps into logical themes. Findings A large number of research gaps are identified in the LM literature and meaningful themes of these gaps are also revealed. Research limitations/implications The SLR carried out by the authors is based on only four academic journal publishers and some of other publishers might have been missed out in this search. Excluding articles focusing on an individual Lean principle or tool/technique is also a limitation of the present SLR. Practical implications Researchers and practitioners can use the LM research gaps presented in this study for further development of LM methodology. Originality/value Presenting LM research gaps analytically and grouping them into meaningful themes, significantly differentiates the present SLR study from those published so far.

scholarly journals First party fraud management: framework for the retail industry

2018 ◽  
Vol 46 (4) ◽  
pp. 350-363 ◽  
Author(s):  
Chioma Vivian Amasiatu ◽  
Mahmood Hussain Shah
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Design Methodology ◽  
Identity Theft ◽  
Retail Industry ◽  
Content Type ◽  
Management Framework ◽  
Retail Managers ◽  
Opening Up ◽  
Practical Implications

Purpose First party fraud in which consumers commit fraud against retailers is a growing problem. Research in this area is very limited which means that there is almost no guidance available to mitigate this problem. Existing fraud management frameworks focus on the management of other fraud, such as identity theft or employee instigated fraud. Due to the different nature of these frauds, these frameworks do not adequately address first party fraud. Therefore, the purpose of this paper is to propose an adapted version of the fraud management lifecycle framework which is specific to first party fraud management. Design/methodology/approach The authors conducted a systematic literature review and compared/contrasted a number of existing fraud management frameworks in related domains to see which one would be most suitable for first party fraud management. Findings The authors found Wilhelm’s fraud management framework the most promising for adaptation and application to the first party fraud context. By modifying an existing framework according to the contextual requirements, the authors make the framework much more relevant to first party fraud management. Practical implications The framework could help retail managers better understand and manage this growing business problem and open new streams for further research. Originality/value This research also makes an important contribution by proposing a framework and by helping bridge a glaring and problematic gap in existing literature and opening up new streams of research.

scholarly journals INFLUENCE OF ABSORPTIVE CAPACITY ON INNOVATION: A SYSTEMATIC LITERATURE REVIEW

2019 ◽  
Vol 20 (6) ◽  
Author(s):  
ANDREI MIKHAILOV ◽  
FERNANDA M. REICHERT
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Absorptive Capacity ◽  
Design Methodology ◽  
Empirical Studies ◽  
Research Field ◽  
Direct Influence ◽  
Initial Sample ◽  
Dynamic Approach ◽  
Measurement Models

ABSTRACT Purpose: The purpose of this paper is to reveal how quantitative empirical studies approach the direct influence of absorptive capacity (AC) on innovation. The AC research field continues to be subject to the phenomenon of reification, since it is still quite scattered. Originality/value: The article contributes to AC’s theoretical approach by compiling a set of forces with AC’s direct influence on innovation. This evaluation has revealed detailed information about this relationship, such as the AC approach used and situations in which it acts as a moderating force in a relationship. Thus, we suggest a structure of influence of AC on innovation. Design/methodology/approach: Systematic literature review based on Tranfield, Denyer, and Smart’s (2003) method was applied. From an initial sample of 231 articles, 37 empirical studies were selected for analysis. We analyzed the AC’s influence on innovation in each paper, as well as the forces that affect that influence. Findings: The results suggest that AC dynamic approach may become dominant within AC and innovation literature, as the number of studies that use this approach grows constantly. However, the validated measurement models proposed by several AC scholars are still underused by most studies. Many empirical studies tend to adapt existing measurement models according to idiosyncratic research needs. In addition, as expected, we identified that intra-firm factors might be as important as environmental factors in transforming firms’ AC into innovation.

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