Fraud and Governance: The Importance of People

2021 ◽  
Author(s):  
Dana R. Hermanson
Keyword(s):  
Corporate Governance ◽  
Future Research ◽  
Research Projects ◽  
Light Bulb ◽  
Research And Teaching ◽  
Human Aspects ◽  
Research Themes ◽  
Governance Challenges ◽  
Over Time ◽  
Professional Journey

This paper describes my professional journey focusing on human aspects of fraud and corporate governance. I describe the initial “light bulb” moments that highlighted the importance of people and the years of human-focused fraud and governance research and teaching since those events. I summarize key insights from a variety of human-focused research projects, and I develop research themes focused on skills, signals, relationships, fairness, and persuasion (with bad intent). I also provide avenues for future research within each theme. I encourage others to keep the importance of people at the forefront as we address fraud and governance issues. Over time, our systems, regulations, and organizations will change, but we will still have people at the center of our fraud and governance challenges.

Directions and Trends in Knowledge Management Research

2003 ◽  
pp. 1-15
Author(s):  
George M. Giaglis
Keyword(s):  
Knowledge Management ◽  
Information Management ◽  
Learning Environments ◽  
Pattern Matching ◽  
Future Research ◽  
Research Projects ◽  
Knowledge Repositories ◽  
Accurate Definition ◽  
Research Themes ◽  
Definition Of

Knowledge and Information Management (KIM) has existed as a separate field of scientific research for almost a decade. It is therefore surprising that very few studies to date have been concerned with the identification of the scope and boundaries of the field, as well as the sub-topics and research themes that constitute it. This chapter reports on the results of an empirical analysis of more than 200 research projects in Knowledge and Information Management. Using an inductive methodology of pattern matching analysis, a more accurate definition of knowledge management is attempted, and an innovative taxonomy of research sub-themes within the ‘umbrella’ area of Knowledge and Information Management is proposed. Furthermore, a trend towards a gradual maturation of the presently prevailing research paradigm is identified, indicating a need for a ‘paradigm shift’ that will provide a new direction and vision for future research in the area. We suggest that targeted future research efforts in the area of knowledge technologies will contribute to the development of the ‘next generation’ knowledge management systems that will transform the existing ‘passive’ knowledge repositories into ‘active’ learning environments.

Directions and Trends in Knowledge Management Research

2011 ◽  
pp. 1438-1449
Author(s):  
George M. Giaglis
Keyword(s):  
Knowledge Management ◽  
Information Management ◽  
Learning Environments ◽  
Pattern Matching ◽  
Future Research ◽  
Research Projects ◽  
Knowledge Repositories ◽  
Accurate Definition ◽  
Research Themes ◽  
Definition Of

Knowledge and Information Management (KIM) has existed as a separate field of scientific research for almost a decade. It is therefore surprising that very few studies to date have been concerned with the identification of the scope and boundaries of the field, as well as the sub-topics and research themes that constitute it. This chapter reports on the results of an empirical analysis of more than 200 research projects in Knowledge and Information Management. Using an inductive methodology of pattern matching analysis, a more accurate definition of knowledge management is attempted, and an innovative taxonomy of research sub-themes within the ‘umbrella’ area of Knowledge and Information Management is proposed. Furthermore, a trend towards a gradual maturation of the presently prevailing research paradigm is identified, indicating a need for a ‘paradigm shift’ that will provide a new direction and vision for future research in the area. We suggest that targeted future research efforts in the area of knowledge technologies will contribute to the development of the ‘next generation’ knowledge management systems that will transform the existing ‘passive’ knowledge repositories into ‘active’ learning environments.

scholarly journals Corporate governance challenges: In the context of MENA countries

2019 ◽  
Vol 8 (4) ◽  
pp. 35-45
Author(s):  
Khaled Otman
Keyword(s):  
Corporate Governance ◽  
Emerging Markets ◽  
Development Economic ◽  
Future Research ◽  
Mena Region ◽  
Mena Countries ◽  
Governance Model ◽  
Governance Challenges ◽  
Corporate Governance Model

Strong corporate governance is vital for countries in the Middle East and North Africa (MENA) as they strive to increase economic growth and reinforce competitiveness and create prosperous societies. This paper evaluates the corporate governance landscape by identifying Development Economic and policy challenges in the MENA countries. In addition, it discovers the role of MENA markets and OECD in improving corporate governance. The current study found that corporate governance is still in the early stages in MENA region and it recommends that there is a need for future research to develop corporate governance model in the unique economic and social environment in the MENA countries. The contribution of this research is significant, not only for the MENA region, but also for application to other emerging markets. In this study, clear insights are provided for policymakers, regulators, managers, investors and researchers involved in emerging markets.

Corporate Governance, the Craft Brew Alliance, and A-B

2020 ◽  
pp. 299-326
Author(s):  
Neil Maltby
Keyword(s):  
Corporate Governance ◽  
Publicly Traded ◽  
Craft Beer ◽  
Public Market ◽  
Governance Challenges ◽  
Publicly Traded Firms ◽  
Market Expectations ◽  
Equity Policy ◽  
Over Time

The Craft Brew Alliance (CBA) resulted from the merger of two well-known craft brewers: Redhook Ale Brewery Inc and Widmer Brothers Brewing Co. The CBA was listed on the NASDAQ and the largest shareholder was Anheuser-Busch (A-B). This shareholder relationship violated the Brewers Association equity policy. At the heart of the dispute was the vision of the craft beer movement and disagreement about how brewers should be owned and governed. This chapter examines the corporate governance of one “craft” beer company and analyzes how, over time, this firm’s governance put it at odds with the culture of the industry in which it operated. The ultimate goal of this chapter is to understand the corporate governance challenges of publicly traded firms operating in craft culture, as such firms operate at a crossroads of artisanal tradition and public market expectations.

Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty

2016 ◽  
Vol 30 (3) ◽  
pp. 157-171 ◽  
Author(s):  
Kevin C. Moffitt ◽  
Vernon J. Richardson ◽  
Neal M. Snow ◽  
Martin M. Weisner ◽  
David A. Wood
Keyword(s):  
Information Systems ◽  
Text Mining ◽  
Annual Meeting ◽  
Accounting Information ◽  
Future Research ◽  
Accounting Information Systems ◽  
Panel Session ◽  
Research Themes ◽  
Research Questions ◽  
Over Time

ABSTRACT This paper complements a panel session pertaining to past and future AIS research that was held during the 2015 American Accounting Association Annual Meeting. There are two main parts to this commentary. First, using text mining techniques on AIS article abstracts for the period 1986–2014, we identify the top research themes across three leading AIS journals (Journal of Information Systems, International Journal of Accounting Information Systems, and Journal of Emerging Technologies in Accounting). We chart the usage of these themes over time and discuss their shifting popularity. Second, we speculate on the future of AIS research and identify a series of broad research streams that may garner greater importance over the next 30 years. A host of broad research questions accompany the discussion of emerging and anticipated research streams in order to motivate and guide future research.

scholarly journals Sustainable Corporate Governance – The Purpose of the Company

2021 ◽  
Vol 59 (1) ◽  
pp. 149-160
Keyword(s):  
Corporate Governance ◽  
Web Mining ◽  
Literature Survey ◽  
Business Leaders ◽  
Business Community ◽  
Future Research ◽  
Research Projects ◽  
New Business ◽  
Fresh Perspective ◽  
The Eu

The objective of this paper is to explore the latest trends in sustainable corporate governance with а focus on the purpose of the company. Referring to her previous research projects and publications, the author aims to build on the preceding findings and research results. The objective of the paper is to give an answer to whether company purpose (the new mantra) is a totally new concept within the framework of corporate governance or, in other words, whether the business community has changed completely and whether a new business model has been developed by academia, consultants and business leaders. To answer these questions the author has initiated a literature survey and web mining to get a fresh perspective from the corporate practices in the EU and US economies. Experts’ views and judgement are discussed in order to obtain information about the agenda and priorities of listed Bulgarian companies. The paper is structured as follows: overview of sustainable corporate governance (introduction); survey on the academic views on the purpose of the company (part one); investigation of the business views on the purpose (part two) and the corporate governance agenda – shareholders’ perspective on the purpose studies (part four) and conclusions and suggestions for future research.

Boardroom’s independence and corporate performance: the ever-elusive conundrum

2015 ◽  
Vol 15 (5) ◽  
pp. 747-758 ◽  
Author(s):  
Karim S. Rebeiz
Keyword(s):  
Corporate Governance ◽  
Organizational Behavior ◽  
Corporate Performance ◽  
Economic Value ◽  
Future Research ◽  
Archival Data ◽  
Content Type ◽  
Academic Literature ◽  
Challenges And Opportunities ◽  
Governance Challenges

Purpose – The purpose of this paper is to unravel the root causes as to why the boardroom independence–corporate performance linkage remains an elusive conundrum in the academic literature, and to propose practical recommendations for future research endeavors. Design/methodology/approach – The probing of the underlying issues is made via an extensive review of the existing literature. A thoughtful analysis is conducted from a multi-disciplinary perspective by soliciting feedback from academics with corporate governance expertise in finance, accounting, economy, strategy, management and organizational behavior. Findings – The lack of consensus on the economic value of an independent boardroom is attributed to three reasons. The first reason is ontological complexities inherent to the very nature of the corporation. The second reason is methodological complexities intrinsic to normative research with large archival data. The third reason is self-serving behavioral motive that cannot be factored in archival data. Research limitations/implications – The infusion of complementary methodologies to the existing empirical dogmatism would provide the framework for a better understanding of corporate governance challenges and opportunities, particularly as it relates to making causal inferences on boardroom independence and corporate performance. Practical implications – New insights on boardroom independence would directly influence corporate practices. Social implications – The determination as to what constitutes optimum boardroom configuration has emerged as an issue of considerable importance to shareholders, policymakers and other stakeholders. Originality/value – Virtually no studies have been conducted in a comprehensive and systematic manner addressing the fundamental question as to why research pertaining to boardroom independence–corporate performance has not yielded unequivocal results in the relevant academic literature, thus the originality and value of this research.

scholarly journals Explicating media, governance, and capitalism: A critical comparative analysis of historical cases

2016 ◽  
Vol 11 (1) ◽  
pp. 30-46
Author(s):  
Robert Anthony Edgell ◽  
David Watson ◽  
Balazs Harasta ◽  
Roland Pfyl ◽  
Yingzi Xu
Keyword(s):  
Corporate Governance ◽  
Public Discourse ◽  
Critical Discussion ◽  
Future Research ◽  
Historical Case ◽  
Media Companies ◽  
Commercial Media ◽  
Governance Practices ◽  
Governance Challenges ◽  
Media Firms

Ample literature argues that media is vital for the functioning of democratic public discourse and helps other firms comply with effective governance. While scholars have focused on understanding media’s impact on corporate governance, they have not thoroughly investigated how media companies are governed. Accordingly, we adopt a qualitative and comparative historical case narrative approach for investigating and analyzing corporate governance in commercial media firms. The paper contributes nuanced and critical insights into governance practices in the context of institutional change. Our evidence suggests that commercial media, suffering from firm governance challenges, may not have the collective capacity to effectively function as meaningful discursive components in capitalist systems. The paper concludes with a critical discussion and additional areas for future research.

Practical Implications and Recommendations for Event Organisers

2021 ◽  
Author(s):  
Raphaela Stadler
Keyword(s):  
Knowledge Management ◽  
High Performance ◽  
Future Research ◽  
Research Projects ◽  
Student Research ◽  
Staff Members ◽  
Knowledge Practices ◽  
Different Sources ◽  
Practical Implications ◽  
Over Time

Throughout this book a number of practical implications and recommendations for event organisers have been mentioned and outlined. This chapter aims to bring them all together in relation to some of the challenges faced by event organisations specifically, as covered in Chapter 2. It is worth remembering though, that any knowledge management initiative in any kind of organisation is not just down to top management and their aims and objectives. Debowski (2006: 337) nicely summarised the four key knowledge management principles as follows: - Knowledge management is everyone’s business; - Knowledge practices are legitimate core business; - Communication is essential; and - High performance should be encouraged. While the recommendations presented throughout this chapter are largely aimed at event managers, they need to be incorporated with all employees in mind; permanent and seasonal staff members, volunteers, as well as contractors, suppliers, local businesses and other stakeholders. An event organisation can only learn as a whole over time by effectively bringing together knowledge and expertise from as many different sources as possible. Furthermore, effective knowledge management, and a more explicit understanding of it, will enhance professionalisation across the events industry and will make event professionals more employable in the future (Stadler et al., 2014). The book has also highlighted that there is still a need for further research into knowledge management in event organisations. In the final section of this chapter, suggestions for future research will hence be presented. This could be in the form of student research projects, dissertations (undergraduate or postgraduate), as well as consultancy work or other types of applied research.

scholarly journals Two Decades of Research on Strategic Alliances: Analysis of Citations, Co-citations and Themes Researched

2014 ◽  
Vol 18 (spe) ◽  
pp. 109-133 ◽  
Author(s):  
Manuel Portugal Ferreira ◽  
José Eduardo Storopoli ◽  
Fernando Ribeiro Serra
Keyword(s):  
Social Networks ◽  
Factor Analysis ◽  
Transaction Cost ◽  
Strategic Alliances ◽  
Strategic Alliance ◽  
Business Management ◽  
Future Research ◽  
Transaction Cost Theory ◽  
Research Themes ◽  
Over Time

Research on strategic alliances has a long tradition in management studies. Strategic alliances have been investigated using multiple theoretical lenses from RBV to agency and transaction cost, and diverse contexts, from the semiconductor to airline industries. In this study we scrutinize the extant strategic alliance research in thirty-one top-ranked business/management journals, over a twenty-year period, from 1993 to 2012. In a sample of 866 articles we conducted citation and co-citation analyses employing social network techniques and factor analysis to identify research themes and make sense of the stock of accumulated knowledge and theoretical trends. We were able to identify some shifts in research over time, namely from a focus on performance and theoretical emphasis on transaction cost theory and governance concerns, moving to a learning and knowledge transfer approach, social networks and collaboration. This study provides the foundations over which future research may develop to fill conceptual and empirical gaps.

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