scholarly journals Integrated reporting and stakeholder management: a research agenda,

2021 ◽  
Author(s):  
Anne Carolina dos Santos ◽  
Kelli Juliane Favato ◽  
Marguit Neumann
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Research Agenda ◽  
Stakeholder Management ◽  
Future Research ◽  
Integrated Reporting ◽  
Future Studies ◽  
Reporting Framework ◽  
International Integrated Reporting Council

Abstract The purpose of this article was to propose an agenda for future research on stakeholder management in integrated reporting. Framework 1.0 of integrated reporting addresses the management of stakeholders as a routine in the course of business, without further details. In turn, the academy can contribute in this regard. Integrated reporting is a recent development achieved after 30 years (or more) of attempts to effectively expand accountability to stakeholders. The engagement with stakeholders produces successful results in the long term, highlighting the need to indicate to them the value of using integrated reports. Due to the absence of details in Framework 1.0, it is up to academics to actively and cautiously monitor its development and implementation. This article’s contribution is to raise research to bring the practice of integrated reporting closer, as well as generate discussions to involve academics, the International Integrated Reporting Council, national councils, and report writers. Thus, the integrated report was discussed considering that its framework must be updated (how to do it) to impact the practice (the act of doing it). For this, we used a bibliographic methodology and content analysis. We also used the literature review methodology and content analysis. We mapped 11 factors, established 10 qualitative propositions, and 35 insights for future studies. The results indicate that the stakeholder management may have reached its potential in a ceremonial way, but it lacks definitions. For the academy and the International Integrated Reporting Council, the study contributes by mapping factors and suggesting the implementation of guidelines and debates with local commissions to overcome the deficiencies pointed out by this study.

scholarly journals COVID-19 and tourist mobility at destinations: a literature review and emerging research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alba Viana-Lora ◽  
Antoni Domènech ◽  
Aaron Gutiérrez
Keyword(s):  
Literature Review ◽  
Research Agenda ◽  
Empirical Studies ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
The Future ◽  
Short And Long Term ◽  
The Impact

PurposeThis paper aims to review conceptual and empirical studies that analyse the impact of the pandemic on mobility and tourism behaviour at destinations in order to identify proposals, forecasts and recommendations to guide the future research agenda on the subject.Design/methodology/approachThis study used a systematic literature review to synthesise information from scientific articles published in journals indexed in the Web of Science database related to tourism mobility at destinations during the COVID-19 pandemic.FindingsThis article found that, according to the existing literature, the COVID-19 pandemic is acting as a catalyst for the sustainable transition of tourism. Although the findings reveal a lack of empirical research on the impact of the pandemic on tourism mobility at destinations, the article synthesizes the short- and long-term impacts of the pandemic and sets out the future research agenda on tourist mobility at destinations.Originality/valueTo the best of the authors' knowledge, this is the first systematic review of the impact of the pandemic on mobility and tourism behaviour at destinations that attempts to describe the emerging challenges and the agenda for future research.

scholarly journals THE INTEGRATED REPORTING FRAMEWORK ACROSS PUBLIC ADMINISTRATION: A THEMATIC REVIEW

2022 ◽  
Vol 7 (1) ◽  
pp. 410-440
Author(s):  
Mona Othman ◽  
Norida Basnan ◽  
Azlina Ahmad ◽  
Mohd Fairuz Md Salleh
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Future Research ◽  
Integrated Reporting ◽  
Policy And Practice ◽  
Academic Literature ◽  
Reporting Framework ◽  
Thematic Review ◽  
International Integrated Reporting Council ◽  
Key Aspects

Background and Purpose: The Integrated Reporting framework as emphasised by The International Integrated Reporting Council (IIRC) in 2013 (revised 2021), was accepted as one of the mechanisms nationwide to enhance public accountability. However, far fewer studies examined the intersection of the Integrated Reporting (IR) framework and the public sector. Addressing the gap, reviews of the literature were presented synthesising the adoption of the IR framework across public administration.   Methodology: By drawing upon SCOPUS, Science Direct and Mendeley databases were employed to generate academic literature beginning in 2011 through 2020. Following the inclusion and exclusion processes, 23 articles were selected and analysed by using ATLAS.ti 8.   Findings: The findings of the review were discussed qualitatively and quantitatively. Particular discerning were the qualitative findings; the findings outlined insights into key developments on the IR framework across the following groups, namely, ‘Fundamental Concepts’, ‘Guiding Principles’, and ‘Content Elements’. Key aspects of challenges concerning the adoption of existing frameworks in public administration were discussed.   Contributions: Future research might better consider developing a more appropriate IR framework for public administration, a framework that integrates policy and practice. By focusing on the academic literature emphasising the IR framework, academics, regulators, and reporting organisations could formulate appropriate strategies for public administration.   Keywords: Framework, integrated reporting, public sector, thematic review.   Cite as: Othman, M., Basnan, N., Ahmad, A., & Md Salleh, M. F. (2022). The integrated reporting framework across public administration: A thematic review. Journal of Nusantara Studies, 7(1), 410-440. http://dx.doi.org/10.24200/jonus.vol7iss1pp410-440

Integrated reporting: Much ado about nothing?

2021 ◽  
pp. 119-160
Author(s):  
Brigitte de Graaff ◽  
Bert Steens ◽  
Kees Camfferman
Keyword(s):  
Academic Research ◽  
Primary Sources ◽  
Future Research ◽  
Integrated Reporting ◽  
Much Ado About Nothing ◽  
Future Research Agenda ◽  
Management Fashion ◽  
Reporting Framework ◽  
Fashion Theory ◽  
International Integrated Reporting Council

Integrated reporting, which helps companies to share their value creation pro-cesses with their stakeholders, has developed rapidly in recent years. Due to the increased attention paid to the International Integrated Reporting Framework is-sued by the International Integrated Reporting Council, the number of companies worldwide engaging in integrated reporting is continually rising, which is presuma-bly driven by the claimed benefits of this practice. Through recourse to legitimacy theory and management fashion theory, here we provide a preliminary assessment of the development of integrated reporting, alongside considering the potential in-fluence of academic research in its growth. We review the existing body of aca-demic literature on this topic, ultimately identifying 123 claims about the benefits of IR from 29 papers published in 15 journals between May 2011 and September 2016, before proceeding to analyse both the sources and the level of substantia-tion of these claims. Our findings suggest that only a few of the purported ad-vantages of integrated reporting are supported by actual empirical evidence, while most of the claims only cite a limited number of primary sources. Based on these results and our assessment of the development of the concept of IR, we propose a future research agenda.

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.

scholarly journals Best Practices and Methodologies to Promote the Digitization of Public Services Citizen-Driven: A Systematic Literature Review

Information ◽  
2018 ◽  
Vol 9 (8) ◽  
pp. 197 ◽  
Author(s):  
Heloise Leão ◽  
Edna Canedo
Keyword(s):  
Literature Review ◽  
Best Practices ◽  
Systematic Literature Review ◽  
Public Services ◽  
Future Research ◽  
Private Companies ◽  
Digital Platform ◽  
Brazilian Government ◽  
Delivery Of Services

Governments at all levels have a mandate to provide services, protect society, and make the economy prosper. While this is a long-term goal, citizens are now expecting greater and faster delivery of services from government. This paper presents a systematic literature review of service digitization carried out by the governments of several countries, which was motivated by the lack of primary studies in the literature related to the identification of the processes and methodologies adopted by these governments and private companies to provide their services to the citizen. This work also contributes to the identification of best practices, technologies and tools used for the provision and evaluation of digitized services provided and how governments are evaluating the gains from digitization. These results of this systematic literature review serve as inputs to guide current and future research of the Brazilian Government in the construction of a digital platform for the provision of its services directed to the citizen, seeking to analyze their needs and improving the services currently provided.

scholarly journals Literature Survey and Research Agenda of Risk Determinants in Indian Equities and Machine Learning

2021 ◽  
pp. 83-109
Author(s):  
Pradeep Kumar Rangi ◽  
P. S. Aithal
Keyword(s):  
Literature Review ◽  
Mutual Fund ◽  
Research Agenda ◽  
Intrinsic Value ◽  
Cash Flows ◽  
Risk Indicators ◽  
Time Data ◽  
Retail Investors ◽  
Risk Determinants

Notwithstanding the financial slowdown and severity of the Coronavirus pandemic during 2020, several retail investors ventures directly to the secondary equities market, setting off gigantic purchasing. A review of SEBI data indicates that over 6 million new dematerialization accounts between April and September 2020 are about 125 percent growth on year on year basis. At the same time, data reported by AMFI shows net outflows from equity funds by retail investors. These data points indicate that retail investors may have opted to invest using direct stock investments instead of relying on the equity mutual fund manager. Equity Investment is a dynamic process requiring and require considering different variables in selecting and, more importantly, avoiding stocks. The cornerstone of wealth creation is to invest in stores at a price considerably smaller than their intrinsic value. The very foundation of creating long-term wealth using equities is deeply embedded. One is buying businesses at a price substantially below its intrinsic value (intrinsic value indicates the entity's future cash flows after estimating the number of accounting risk, macro-economic, managerial, and behavioral risk determinants). This Literature review, therefore, is organized to cover Behavioral, Accounting, Macro-economic, Volatility, and Management theories and Forecasting and ML techniques for clustering, predictions, and classification to support risk decisions using different models, e.g., ARIMA, LSTM, VAR, Facebook Prophet, ARCH and GARCH family models, etc. The literature review also establishes that the concept of risk is highly subjective and is perceived by different investors differently; it is not always entirely objective and outside the beliefs, cognitive and socio-cultural considerations requiring careful assessment before making investment decisions. However, examining the critical risk indicators would allow investors to make a more informed decision. The research gap and identified agenda for further review were defined and assessed using valuable ABCD and SWOT management frameworks. Consequently, the literature investigation findings are analyzed by offering recommendations for creating a comprehensive research agenda pertinent to long-term equity investors in the Indian Equity market.

scholarly journals Typology of Business-Related Fake News Online: A Literature Review

2020 ◽  
Vol 5 (4) ◽  
pp. 234-243
Author(s):  
Marko Selakovic ◽  
Anna Tarabasz ◽  
Monica Gallant
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Academic Research ◽  
Marketing Research ◽  
Jel Classification ◽  
Future Research ◽  
Fake News ◽  
Recent Emergence ◽  
News Online

Objective – This review paper discusses the emergence of scholarly articles related to the typology and classification of fake news and offers solutions for identified gaps, such as unstandardized terminology and unstandardized typology in the field of fake news-related research. Typology of fake news is a critical topic nowadays: recently emerged fake news needs to be categorized and analyzed in a structured manner in order to respond appropriately. Methodology/Technique – Based on the systematic review of literature identified in scientific databases, different typologies of fake news have been identified and a new typology of business-related fake news online has been proposed. New typology of business-related fake news online is based on factors such as level of facticity, intention to deceive and financial motivation. Findings and novelty – Content analysis of 326 articles containing terms related to the typology of fake news and classification of fake news indicates that the term “typology of fake news” is predominantly used in management, marketing and communications research, while the term “classification of fake news” is predominantly used in the information technology research. The content analysis also indicates the recent emergence of the topic of typology and classification of fake news in academic research, revealing that all articles related to these topics have been published on or after 2016. In addition to the contribution by presenting comprehensive typology of business-related fake news online, this paper also provides recommendations for future research and improvements related to the typology of fake news, emphasizing business-related fake news and fake news spread in the digital space. Type of Paper: Review JEL Classification: M31, M39. Keywords: Fake News; Crisis Communications; Online Communications; Digital Marketing; Management Research; Marketing Research Reference to this paper should be made as follows: Selakovic, M; Tarabasz, A; Gallant, M. (2020). Typology of Business-Related Fake News Online: A Literature Review, J. Mgt. Mkt. Review 5(4) 234 – 243. https://doi.org/10.35609/jmmr.2020.5.4(5)

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