scholarly journals The Relevance of Financial Statements in the Industrial Revolution 4.0 Era

2021 ◽  
Vol 12 (1) ◽  
pp. 75-84
Author(s):  
Haryani Chandra ◽  
Chandra Ferdinand Wijaya
Keyword(s):  
Business Processes ◽  
Industrial Revolution ◽  
Secondary Data ◽  
Financial Statements ◽  
Economic Resources ◽  
Future Research ◽  
Company Value ◽  
Library Research ◽  
Narrative Literature ◽  
Narrative Literature Review

The emergence of Industrial Revolution 4.0 has a significant impact on the business processes. It is also expected to change the characteristics of the needed accounting information. The close ties between accounting and the Industrial Revolution 4.0 encourages researchers to conduct research regarding the correlation between the two fields. The research aimed to discuss the characteristics of companies in the Industrial Revolution 4.0 era and identify whether a mismatch occurred between the information in the financial statements and the changes in the characteristics of companies in the Industrial Revolution 4.0 era. It was a narrative literature review using secondary data from various sources. Data collection was made through library research. Then, the data were analyzed using content analysis. The results show that more and more digital-based companies emerge and develop with a remarkably high company value even without having any underlying asset. On the other hand, several studies indicate that assets as an element of financial statements are necessary for determining the company value for allocating economic resources effectively. However, some studies explain that companies with high assets have a high company value. It shows a gap that makes the relevance of financial statements in determining the company value in the Industrial Revolution 4.0 era questionable. This matter has implications for stakeholders to use financial statements for decision-making in Industrial Revolution 4.0 era and future research.

The celebrity chef phenomenon: a (reflective) commentary

2019 ◽  
Vol 31 (2) ◽  
pp. 538-556 ◽  
Author(s):  
Anastasios Zopiatis ◽  
Yioula Melanthiou
Keyword(s):  
Current Knowledge ◽  
Secondary Data ◽  
Video Data ◽  
Future Research ◽  
Content Type ◽  
Celebrity Status ◽  
Conceptual Clarity ◽  
Narrative Literature ◽  
Narrative Literature Review ◽  
Critical Overview

PurposeThis paper aims to explore the nature of the celebrity chef phenomenon and its impact on the contemporary hospitality industry, to both enrich current knowledge on the topic, as well as inform future research endeavors.Design/methodology/approachThe study was based on a narrative literature review of secondary data sources, namely, academic literature and industry-related articles, and video data collected from popular video-hosting websites.FindingsDespite the vast popularity of celebrity chefs, the phenomenon remains underexplored, with limited coverage given to it by hospitality-related literature. Prior investigations primarily focused on celebrity chefs’ commercial influence and power of advocacy, with little reference to their impact on the next generation of culinary professionals and on the sustainability of the profession.Research limitations/implicationsThis commentary has numerous theoretical and practical implications for industry stakeholders who wish to explore this phenomenon beyond the limited confinements of its commercial impact. In particular, the study explores the nature of the phenomenon, where television, social media and the celebrity status of chefs influence both the values and norms surrounding the profession, and individuals’ vocational choices. That said, findings suggest that additional research is required on this topic.Originality/valueThe exploration of celebrity chefs as a topic has so far been limited and has leaned toward one dimension in hospitality literature, despite its interesting scope. This critical overview provides conceptual clarity on issues such as the phenomenon’s commercial and vocational impact and highlights areas of concern and opportunity. Moreover, the study sets a clear pathway for further research.

scholarly journals Cooperatives and Social Capital: A Narrative Literature Review and Directions for Future Research

2021 ◽  
Vol 13 (2) ◽  
pp. 534
Author(s):  
Isabel Saz-Gil ◽  
Ignacio Bretos ◽  
Millán Díaz-Foncea
Keyword(s):  
Social Capital ◽  
Literature Review ◽  
Dark Side ◽  
Future Research ◽  
Agricultural Cooperatives ◽  
Reciprocal Relationships ◽  
Narrative Literature ◽  
Narrative Literature Review ◽  
The One ◽  
The Relationship

How cooperatives generate and absorb social capital has attracted a great deal of attention due to the fact that they are collective organizations owned and democratically managed by their members, and, accordingly, are argued to be closely linked to the nature and dynamics of social capital. However, the extant literature and knowledge on the relationship between cooperatives and social capital remain unstructured and fragmented. This paper aims to provide a narrative literature review that integrates both sides of the relationship between cooperatives and social capital. On the one hand, one side involves how cooperatives create internal social capital and spread it in their immediate environment, and, on the other hand, it involves how the presence of social capital promotes the creation and development of cooperatives. In addition, our theoretical framework integrates the dark side of social capital, that is, how the lack of trust, reciprocal relationships, transparency, and other social capital components can lead to failure of the cooperative. On the basis of this review, we define a research agenda that synthesizes key trends and promising research avenues for further advancement of theoretical and empirical insights about the relationship between cooperatives and social capital, placing particular emphasis on rural and agricultural cooperatives.

Ambidextrous leadership: a narrative literature review for theory development and directions for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dimitrios Kafetzopoulos
Keyword(s):  
Literature Review ◽  
Theory Development ◽  
Critical Discussion ◽  
Leadership Theory ◽  
Future Research ◽  
Research Gaps ◽  
Content Type ◽  
Narrative Literature ◽  
Narrative Literature Review ◽  
Ambidextrous Leadership

PurposeThis study seeks to provide a narrative literature review of existing empirical research, in order to better understand the processes and theory of ambidextrous leadership, as well as its influence on followers, employees and organizations.Design/methodology/approachData from 26 studies were extracted and synthesied providing a critical discussion about the methodological and theoretical aspects of the studies identified in the review.FindingsIt was revealed the attributes for an effective ambidextrous leader, it was presented the recently proposed concept of ambidextrous leadership theory and it was noticed the main criticisms against the findings of the extant ambidextrous leadership literature. It was also identified many research gaps in the literature which in turn can guide academics in the development of ambidextrous leadership.Research limitations/implicationsThe ambidextrous leadership theory represents a novel and unique approach to the domain of leadership for creativity and innovation. It is shared across hierarchical levels throughout the organization. Leaders have a significant effect on employees' behaviors and should determine its applicability to different situations. Organizations require ambidextrous managers who combine flexible, situational and versatile leadership styles developing ever increasingly new and divergent ideas. Many research gaps in the literature were also identified that can guide academics in the development of ambidextrous leadership.Practical implicationsUnderstanding that ambidextrous leadership is required to significantly influence ambidexterity and innovation allows organizations to direct their leadership selection and development.Originality/valueThis review contributes to the ambidextrous leadership literature by creating a holistic picture of where it has been and where it should go.

scholarly journals A Survey of Information Entropy Metrics for Complex Networks

Entropy ◽  
2020 ◽  
Vol 22 (12) ◽  
pp. 1417
Author(s):  
Yamila M. Omar ◽  
Peter Plapper
Keyword(s):  
Probability Distribution ◽  
Literature Review ◽  
Complex Networks ◽  
Information Entropy ◽  
Future Research ◽  
Wide Range ◽  
Growing Body ◽  
Narrative Literature ◽  
Narrative Literature Review ◽  
Further Development

Information entropy metrics have been applied to a wide range of problems that were abstracted as complex networks. This growing body of research is scattered in multiple disciplines, which makes it difficult to identify available metrics and understand the context in which they are applicable. In this work, a narrative literature review of information entropy metrics for complex networks is conducted following the PRISMA guidelines. Existing entropy metrics are classified according to three different criteria: whether the metric provides a property of the graph or a graph component (such as the nodes), the chosen probability distribution, and the types of complex networks to which the metrics are applicable. Consequently, this work identifies the areas in need for further development aiming to guide future research efforts.

scholarly journals The experiences of family members witnessing the diminishing drinking of a dying relative: An adapted meta-narrative literature review

2019 ◽  
Vol 33 (9) ◽  
pp. 1146-1157 ◽  
Author(s):  
Annie Pettifer ◽  
Katherine Froggatt ◽  
Sean Hughes
Keyword(s):  
Oral Fluid ◽  
Cancer Cachexia ◽  
Clinical Decision Making ◽  
Family Members ◽  
Clinical Decision ◽  
Future Research ◽  
Inclusion Criteria ◽  
Relevant Research ◽  
Narrative Literature ◽  
Narrative Literature Review

Background:Addressing the concerns of family members is an important aspect of palliative and end-of-life care. One aspect that commonly causes family caregivers concern is the decline of patients’ oral fluid intake in the last few days of life.Aim:To map the narratives in which family members’ experiences of witnessing the diminishing drinking of a dying relative have been researched, review the findings within each narrative and consider directions for future research.Design:An adapted meta-narrative review approach.Data Sources:The Cumulative Index of Nursing and Applied Health Literature, Medline, PsycINFO, Psycharticles and Scopus databases were searched for relevant research published between January 1982 and December 2017. Quality was assessed using the Quality Assessment and Review Instrument.Results:A total of 22 papers met the inclusion criteria. No study focused specifically on the experiences of family members when witnessing the diminishing drinking of dying relatives. However, research about diminishing drinking was identified within studies broadly focusing on cancer cachexia, clinical decision-making about hydration and/or nutrition and support in a hospice context. The research indicates that family members’ experiences of diminishing drinking vary with their views about the significance of drinking, dying well and their expectations of themselves and healthcare professionals.Conclusion:While some understanding of the topic can be inferred from research in related areas, there is a paucity of information specifically about family members’ experiences when witnessing the diminishing drinking of a dying relative.

scholarly journals Analisis Kinerja Keuangan Perusahaan Ditinjau dari Rentabilitas, Likuiditas dan Solvabilitas

Syntax Idea ◽  
2021 ◽  
Vol 3 (3) ◽  
pp. 533
Author(s):  
Hidayatul Mu'arifin ◽  
Peri Irawan
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Firm Value ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Financial Statements ◽  
State Condition ◽  
Company Value ◽  
Level Of Analysis ◽  
Analyze Data

The purpose of this study is to analyze the financial performance of PT Sentul City Tbk and its Subsidiaries in 2018-2019 in terms of profitability, liquidity and solvency and to determine the effect of profitability, liquidity and solvency on Company Value both simultaneously and partially. The research object was carried out on the official website of PT Sentul City and at LQ45. The type of data used is secondary data. Methods of data collection using quantitative methods and descriptive methods, namely data in the form of exact numbers and analyze data from the company's financial statements. And it can be concluded that the level of analysis of profitability, liquidity and solvency is very influential on Firm Value and from the analysis the company can be categorized in a multi-state condition or not.

scholarly journals Cultural Change of Applying User Involvement for Improving Healthcare Quality: A Review of the Impact on Attitudes, Values and Assumptions among Healthcare Professionals and Users

2017 ◽  
Vol 21 (3) ◽  
pp. 158 ◽  
Author(s):  
Jonas Boström ◽  
Helene Hillborg ◽  
Johan Lilja
Keyword(s):  
Quality Improvement ◽  
Cultural Change ◽  
Healthcare Professionals ◽  
User Involvement ◽  
Future Research ◽  
Literature Reviews ◽  
Narrative Literature ◽  
Narrative Literature Review ◽  
Quality In Healthcare ◽  
The Impact

<p><strong>Purpose:</strong> The purpose of this study is to provide a review of the impact on culture (attitudes, values and assumptions) among both healthcare professionals, as well as users, when involving users for improving quality in healthcare.</p><p><strong>Methodology/Approach:</strong> The paper is based on an extensive, narrative literature review considering studies that included professional’s and users experiences of user involvement in quality improvement. The included articles were analyzed using an interpretive, along with a deductive, approach according to a theoretical framework.</p><p><strong>Findings:</strong> The results indicate that there is currently limited research focusing on the impact of user involvement in quality improvement processes regarding professionals’ and users’ attitudes, values and/or assumptions. The articles identified during the study provides situations and statements, during the process of development, which can be interpreted as change in the culture. Although few articles specifically draw conclusions on user involvement as a “tool” for cultural change, the authors interpret several findings which strengthens that theory.</p><p><strong>Research Limitation/implication:</strong> Research published in other databases could have been missed. The authors have tried to avoid this by using a snowball method reading references in identified articles.</p><strong>Originality/Value of paper:</strong> The review provides a platform for both future research and the development of current practice within the area. There have been literature reviews showing obstacles and enablers when using patients, users and relatives in quality improvement work, but few which investigates cultural change.

scholarly journals Coping strategies used by nurses during the COVID-19 pandemic: A narrative literature review

2021 ◽  
Vol 26 ◽  
Author(s):  
Leepile A. Sehularo ◽  
Boitumelo J. Molato ◽  
Isaac O. Mokgaola ◽  
Gopolang Gause
Keyword(s):  
Nursing Education ◽  
Literature Review ◽  
Coping Strategies ◽  
Relevant Literature ◽  
Sampling Technique ◽  
Future Research ◽  
Management Support ◽  
Online Databases ◽  
Narrative Literature ◽  
Narrative Literature Review

Background: During the coronavirus disease 2019 (COVID-19) pandemic, it is understandable that nurses are working under stressful conditions. A successful use of effective coping strategies during the COVID-19 pandemic will help nurses to manage stressful conditions.Aim: The objective of this narrative literature review was to explore and describe the coping strategies used by nurses during the COVID-19 pandemic.Setting: This study was conducted from all available literature related to the coping strategies used by nurses during the COVID-19 pandemic globally.Methods: A narrative literature review was conducted to answer researchers’ concern of coping strategies used by nurses during COVID-19. The purposive sampling technique was used to select three online databases that were used to search for the relevant literature, namely Google Scholar, Science Direct and African Journals (formerly SAePublications). Search terms used to conduct this study include coping, coping strategies, nurses, nursing and COVID-19 pandemic. This study included English studies focusing on coping strategies used by nurses during COVID-19 published between 2019 and 2021. The study excluded newspaper articles, conference reports and other databases not mentioned in this study.Results: The findings identified the following strategies: use of COVID-19 protective measures, avoidance strategy, social support, faith-based practices, psychological support and management support are used by nurses as coping strategies during the COVID-19 pandemic.Conclusion: The use of the identified coping strategies by nurses may reduce stress and burnout during the COVID-19 pandemic. Recommendations were made for future research, nursing education and practice.Contribution: This is the first narrative literature review focusing on the coping strategies used by nurses during the COVID-19 pandemic. The findings of this narrative literature review provide insight that may be used by nurses of all categories to cope during the COVID-19 pandemic.

scholarly journals Efficiency and Profitability of Tanzanian saving and Credit Cooperatives: Who is a Star?

2014 ◽  
Vol 6 (8) ◽  
pp. 658-669 ◽  
Author(s):  
Nyankomo Marwa
Keyword(s):  
Business Processes ◽  
High Efficiency ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Envelopment ◽  
Return On Assets ◽  
Multiple Dimensions ◽  
Credit Cooperatives ◽  
Low Efficiency ◽  
And Control

The objective of this paper is to evaluate and benchmark the performance of Tanzanian Saving and Credit Cooperatives (SACCOs). Measuring the performance of these organizations is useful in helping them to monitor and control their performance and business processes and improve productivity and profitability. The study used secondary data from audited financial statements from 103 SACCOs. Technical efficiency was estimated using the data envelopment analysis approach and profitability was measured using return on assets. Then an efficiency-profitability matrix was employed to distinguish best performers from struggling SACCOs. This particular approach has been selected to account for multiple dimensions of performance measures. Using the top 25% as a cut-off for profitability and efficiency we found that only 12% of the firms were diagnosed as best performers (stars). The majority of the firms (61%) were classified under the low efficiency low profitability category. Fourteen SACCOs were highly profitable but had low efficiency scores, which demonstrate a potential for performance improvement by increasing their efficiency. Another group of 14 SACCOs were classified as potential candidates for divestiture because they had high efficiency scores but low profitability. Conclusively the performance of the industry in Tanzania needs a well-thought turnaround strategy to make it commercially viable. For the majority of the SACCO both profit-increasing and efficiencyincreasing strategies are required.

scholarly journals Leadership: the complexities and state of the field

2018 ◽  
Vol 30 (5) ◽  
pp. 514-528 ◽  
Author(s):  
Catherine Marie Clark ◽  
Christian Harrison
Keyword(s):  
Research Area ◽  
Future Research ◽  
Content Type ◽  
Research Opportunities ◽  
Research Fields ◽  
Current State ◽  
Narrative Literature ◽  
Narrative Literature Review ◽  
Extensive Body ◽  
Leadership Approaches

Purpose The purpose of this paper is to advance contemporary cognisance of the leadership field and its current state, through the synthesis and development of earlier contributions. A taxonomy of evolutionary eras is tendered, from which future research opportunities can be extrapolated. Design/methodology/approach This paper conducts a narrative literature review of significant leadership literature. There is a focus on prominent contributions which are considered to have been highly influential within the field, while acknowledging other notable influences. Findings Leadership is found to be a multifaceted and evolving field, which continues to produce further research fields. This dynamism hinders the progression of leadership to achieve integration. Eleven interrelated eras of leadership, which hold varying research value, were found. While some eras superficially appear to be discredited, there is arguably scope for these to be developed in contemporary context. Currently, the leadership approaches which are replete with research opportunities include servant leadership, a skills approach and an entrepreneurial leadership. Research limitations/implications Leadership is a vast research area with numerous contributions to its body of work; therefore, this review has focused on prominent contributions and has not attempted to include all available literature. The dissemination of leadership literature has allowed for research gaps to emerge and future research recommendations to be drawn. Originality/value While there is an extensive body of leadership literature, there are few reviews of the literature. A comprehensive contemporary review facilitates an examination of the current complexities and state of the leadership field.

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