scholarly journals A systematic literature review on the implementation of internal audit in European and non-European public hospitals

2021 ◽  
Vol 10 (4, special issue) ◽  
pp. 336-342
Author(s):  
Andreas Irodis Rodakos ◽  
Andreas G. Koutoupis ◽  
Anna Thysiadou ◽  
Christos Kampouris

This paper aims to investigate the internal audit implementation in European and non-European public hospitals or public bodies. Researchers conducted a systematic literature review based on various fields and countries (European and non-European). Our results revealed differences between countries regarding the role and effectiveness of internal audit of public hospitals in each country. European countries need to address different challenges concerning internal audit in comparison to non-European countries. For instance, European public hospitals need to implement internal audit to develop their risk management practices. In contrast, the public hospitals of non-European countries need to address challenges and issues related to the high corruption rate, the lack of transparency and accountability, and the lack of competent staff. Upon completion, this systematic literature review provided some evidence for further research on the matter under investigation. While recognizing the limitations of our analysis, we believe we have significantly contributed to the evolution of the international and Greek literature concerning the implementation of internal audit in European and non-European countries.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nancy Bouranta ◽  
Evangelos Psomas ◽  
Jiju Antony

PurposeThe aim of this paper is to present the main findings of the studies in the field of quality management (QM) in primary and secondary education. Grouping these findings into themes and these themes, in turn, into broad categories as well as prioritizing the themes of findings are also aims of the present study.Design/methodology/approachA systematic literature review (SLR) of articles focusing on QM in primary and secondary education was carried out based on major publishers, namely Emerald Online, Taylor and Francis, Elsevier/Science Direct, Springer Link, Sage Publishing and Online. In total, 133 articles published in 62 journals during 1983–2019 were collected. The affinity diagram was applied in order to group the findings of the QM studies into logical themes and these themes into broad categories. Moreover, the Pareto diagram was applied to prioritize the themes revealed.FindingsA plethora of articles focusing on QM in primary and secondary education have been published in the last decades. The findings of the QM studies presented in the 133 reviewed articles are grouped into 43 themes and these themes, in turn, into 6 broad categories, namely management practices, school characteristics, teachers, stakeholders, government and pupils. The analysis also reveals themes that can be characterized as “vital” and “useful.”Practical implicationsResearchers and school managers can take into consideration the findings of the QM studies in primary and secondary education as well as the themes of high priority for the design of future studies and QM implementation plans, respectively.Originality/valueThis is the first literature review study which presents analytically the findings of the QM studies in primary and secondary education. This study also contributes to the literature by formulating meaningful themes of these findings and broad categories of these themes and by prioritizing the themes revealed.


2020 ◽  
Vol 1 (1) ◽  
pp. 01-35
Author(s):  
Azim Azuan Osman ◽  
Abdul Aziz Othman ◽  
Mohd Kamarul Irwan Abdul Rahim

The purpose of this paper is to perform a systematic literature review (SLR) on lean manufacturing (LM) adoption in Malaysia while highlighting research trends and gaps from this literature. The SLR involved analysing 163 scholarly articles from international journals and conference proceedings published between the year 2005 to 2019. The articles are classified as literature review, conceptual paper, case study, and survey research. These articles were also grouped into nine meaningful research themes, named: (1) lean definitions, (2) sustaining lean adoption, (3) motivations to adopt lean, (4) lean benefits, (5) results from lean adoption, (6) lean implementation barriers, (7) lean success factors, (8) lean implementation/ assessment models, and (9) lean integration with other management practices. The review findings shall help scholars and practitioners to identify research opportunities, design their future studies and/or implementation strategies, accordingly.


2020 ◽  
Vol 14 (4) ◽  
pp. 448-463
Author(s):  
Gustavo Oliveira Pinto ◽  
Luiz Carlos Brasil de Brito Mello ◽  
Thaís Spiegel

Highlights: Project management office (PMO) is structurally configured in a particular way to adapt to the peculiarities of each organization and its strategic objectives, in order to promote project management practices. The purpose of this article is to explore the best practices for project management office implementation. A systematic literature review was conducted using 104 documents published between 2000 and 2018. The research allowed the identification of PMO's data, such as functions, models, best practices in implementation, challenges to implementation, and success factors.Goal: The purpose of this article is to explore the best practices for project management office implementation.Design/Methodology/Approach: A systematic literature review was conducted using 104 documents published between 2000 and 2018.Results: The research allowed the identification of PMO's data, such as functions, models, best practices in implementation, challenges to implementation, and success factors.Limitations of the investigation: Other factors related to PMO, such as the implementation phases, maturity models, process groups, and organizational variables that affect PMO.Practical implications: It is observed that there are relevant issues in PMO implementation structuring that are not consolidated, making it difficult for organizations to base their implementation on the available theoretical frameworks.Originality/value: As a result, it became evident that there is a lack of standardization of those characteristics related to the PMO; and that the so-called "best practices" require more academic studies before they can be established.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Murtaza Ashiq ◽  
Muhammad Haroon Usmani ◽  
Muhammad Naeem

Purpose Research data management (RDM) has been called a “ground-breaking” area for research libraries and it is among the top future trends for academic libraries. Hence, this study aims to systematically review RDM practices and services primarily focusing on the challenges, services and skills along with motivational factors associated with it. Design/methodology/approach A systematic literature review method was used focusing on literature produced between 2016–2020 to understand the latest trends. An extensive research strategy was framed and 15,206 results appeared. Finally, 19 studies have fulfilled the criteria to be included in the study following preferred reporting items for systematic reviews and meta-analysis. Findings RDM is gradually gaining importance among researchers and academic libraries; however, it is still poorly practiced by researchers and academic libraries. Albeit, it is better observed in developed countries over developing countries, however, there are lots of challenges associated with RDM practices by researchers and services by libraries. These challenges demand certain sets of skills to be developed for better practices and services. An active collaboration is required among stakeholders and university services departments to figure out the challenges and issues. Research limitations/implications The implications of policy and practical point-of-view present how research data can be better managed in the future by researchers and library professionals. The expected/desired role of key stockholders in this regard is also highlighted. Originality/value RDM is an important and emerging area. Researchers and Library and Information Science professionals are not comprehensively managing research data as it involves complex cooperation among various stakeholders. A combination of measures is required to better manage research data that would ultimately move forward for open access publishing.


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