The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature

2021 ◽  
pp. 5-44
Author(s):  
Michele Guidi ◽  
Marco Giuliani ◽  
Maria Serena Chiucchi ◽  
Stefano Marasca
Keyword(s):  
Theory And Practice ◽  
Financial Information ◽  
Data Sources ◽  
Financial Disclosure ◽  
Future Research ◽  
Scientific Journals ◽  
Professional Literature ◽  
Research Perspectives ◽  
Professional Interest ◽  
Scientific Papers

Various studies argue that non-financial information is particularly relevant for business stakeholders. To reduce the risks related to information asymmetries and "window dressing" practices and to enhance the credibility of non-financial information, the need for assurance has arisen. In recent years, scientific and professional interest in the issues related to the assurance of non-financial information has increased. Up to now, there have been very few studies on the evolution of non-financial disclosure (NFD) assurance, nor have scholars addressed the possible gaps and future research perspectives in this field. A systematic review is developed with the following aims: first, to explore the evolution of the NFD assurance literature by systematising academic studies (i.e., papers published in scientific journals) and professional contributions (i.e., papers published in non-scientific sources) from the auditing field, and second, to understand whether theory and practice have influenced each other in the field of NFD assurance, i.e., whether a bridge between theory and practice can be identified within this discourse. The main findings are the following: firstly, four stages can be identified in the evolution of the study of NFD assurance, and secondly, there is virtually no interaction between theory and practice, as practically no scientific papers are mentioned in professional papers, while academic scholars consider professional publications only as empirical data sources.

Integrating cloud computing in supply chain processes

2015 ◽  
Vol 28 (6) ◽  
pp. 872-904 ◽  
Author(s):  
Andreas Jede ◽  
Frank Teuteberg
Keyword(s):  
Cloud Computing ◽  
Supply Chain ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Deep Understanding ◽  
Theory And Practice ◽  
Future Research ◽  
Geographical Differences ◽  
Content Type ◽  
Research Perspectives

Purpose – There are cloud computing (CC) services available for various applications within supply chain management (SCM) processes and related enterprise information systems (ISs). These services offer, for example, consistent global networking platforms and shared real-time information. Furthermore, they enable quick decision making and ensure efficiency, which may strengthen competitive advantages as to digital processes within the supply chain (SC). However, research lacks a paper that systematically analyzes the interrelation between CC and SCM in detail and aims to become a reference point in the intersection of both research fields. Moreover, the purpose of this paper is to gain a deep understanding of the current state of research and to identify future research challenges. Design/methodology/approach – This paper provides a cross-discipline systematic literature review from the research perspectives of ISs and SCM. In total, 99 papers have been investigated by combining qualitative and quantitative content analysis. As a side effect the authors developed a new methodological framework for conducting comprehensive literature reviews that could be applied by future research. Finding – The authors discover the most important influence factors for CC implementations in SC processes and pay special attention to major issues, research methods, applied theoretical concepts, and geographical differences. Until now, SCM research in the realm of CC usage is still in its infancy both in theory and practice. Research limitations/implications – Possibly not all of the relevant papers have been filtered during the paper selection phase. The findings of the literature review and the conceptual framework identifying different areas of concern are believed to be useful for future research to obtain an overview of the evolution of CC in SC processes. Originality/value – To the best of the knowledge, there is no systematic literature review that consistently focusses CC usage within SC processes while integrating strategic aspects. Additionally, the authors constructed and applied a unique keyword analysis.

scholarly journals Problems of formation of budget expenditures in the conditions of deficit budgets

Servis plus ◽  
2017 ◽  
pp. 65-77 ◽  
Author(s):  
Татьяна Гварлиани ◽  
Tat'yana Gvarliani ◽  
Матвей Оборин ◽  
Matvey Oborin ◽  
Акоп Сарян ◽  
...  
Keyword(s):  
Educational Process ◽  
Theory And Practice ◽  
Future Research ◽  
Budget Process ◽  
State Budget ◽  
Factors Affecting ◽  
Budget Planning ◽  
Scientific Papers ◽  
The Subject ◽  
Regional Budgets

Object. The article considers problems of formation and regulation of the expenditure of the state budget. The subject of analysis: dynamics of the major indicators of the budgets of 2015-2017. The subject of the study. The article deals with conditions and factors affecting the formation of budget expenditures in the current conditions in the context of the more General problems of budget planning. Goal: to identify ways of overcoming the problems of forming and management of budget expenditures because of unfavorable conditions and factors (slow economic growth, sanctions and other reasons).The hypothesis of the study. The efficiency of solving modern problems of formation and management of budget expenditures is determined by the identification and use of measures for budget planning. Methodology. The methodological basis of the article is a set of methods for the study of the theory and practice of budget planning and formation of budget expenditures at the property. Results. The results, reflecting the characteristics of the dynamics of the main parameters of the budgets, identified key problems affecting the quality of the formation costs. Proposed measures to balance the budgets of subjects of the Russian Federation through the optimization of processes of formation of their expenses. Conclusions. The main problem is the lost revenue, is the adaptation of methods of forming the budget expenses to the prevailing economic and financial conditions. The acceleration of this process and enhancing its effectiveness requires the development of internal systems for the formation of budget revenues, reduce to an acceptable level by their dependence on external factors and improve the administration of budget expenditures, providing timely and targeted use of them in full. The scope of the results. The results of research on the topic of the article can be used by practitioners in the process of developing regional budgets and the formation of their expenditure commitments for writing scientific papers and in the educational process. Limitations and directions for future research. Limitations, future research on the topic of the article is the lack of openness and transparency of the budget process, especially at the level of local budgets. Promising areas of research in the area of budget planning are topics related to the formation of budget revenues, diversification in modern conditions.

International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

2016 ◽  
Vol 35 (3) ◽  
pp. 1-32 ◽  
Author(s):  
Roger Simnett ◽  
Elizabeth Carson ◽  
Ann Vanstraelen
Keyword(s):  
Audit Quality ◽  
Research Trends ◽  
Data Sources ◽  
Quality Data ◽  
Research Articles ◽  
Future Research ◽  
Evidence Based ◽  
Methodological Issues ◽  
Comprehensive Review ◽  
Support Evidence

SUMMARY We present a comprehensive review of the 130 international archival auditing and assurance research articles that were published in eight leading accounting and auditing journals for 1995–2014. In order to support evidence-based international standard setting and regulation, and to identify what has been learned to date, we map this research to the International Auditing and Assurance Standards Board's (IAASB) Framework for Audit Quality. For the areas that have been well researched, we provide a summary of the findings and outline how they can inform standard setters and regulators. We also observe a significant evolution in international archival research over the 20 years of our study, as evidenced by the measures of audit quality, data sources used, and approaches used to address endogeneity concerns. Finally, we identify some challenges in undertaking international archival auditing and assurance research and identify opportunities for future research. Our review is of interest to researchers, practitioners, and standard setters/regulators involved in international auditing and assurance activities.

Decision support tools for oil spill response (OSR-DSTs): Approaches, challenges, and future research perspectives

2021 ◽  
Vol 167 ◽  
pp. 112313
Author(s):  
Zhaoyang Yang ◽  
Zhi Chen ◽  
Kenneth Lee ◽  
Edward Owens ◽  
Michel C. Boufadel ◽  
...  
Keyword(s):  
Decision Support ◽  
Oil Spill ◽  
Future Research ◽  
Decision Support Tools ◽  
Research Perspectives ◽  
Support Tools ◽  
Oil Spill Response

scholarly journals Advances in Forest Robotics: A State-of-the-Art Survey

Robotics ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 53
Author(s):  
Luiz F. P. Oliveira ◽  
António P. Moreira ◽  
Manuel F. Silva
Keyword(s):  
Future Research ◽  
Navigation Systems ◽  
Public And Private ◽  
Environmental Preservation ◽  
The Public ◽  
Forest Exploitation ◽  
Different Types ◽  
Scientific Papers ◽  
Great Relevance ◽  
Robotic Applications

The development of robotic systems to operate in forest environments is of great relevance for the public and private sectors. In this sense, this article reviews several scientific papers, research projects and commercial products related to robotic applications for environmental preservation, monitoring, wildfire firefighting, inventory operations, planting, pruning and harvesting. After conducting critical analysis, the main characteristics observed were: (a) the locomotion system is directly affected by the type of environmental monitoring to be performed; (b) different reasons for pruning result in different locomotion and cutting systems; (c) each type of forest, in each season and each type of soil can directly interfere with the navigation technique used; and (d) the integration of the concept of swarm of robots with robots of different types of locomotion systems (land, air or sea) can compensate for the time of executing tasks in unstructured environments. Two major areas are proposed for future research works: Internet of Things (IoT)-based smart forest and navigation systems. It is expected that, with the various characteristics exposed in this paper, the current robotic forest systems will be improved, so that forest exploitation becomes more efficient and sustainable.

scholarly journals Recent Advances in Nanotechnology with Nano-Phytochemicals: Molecular Mechanisms and Clinical Implications in Cancer Progression

2021 ◽  
Vol 22 (7) ◽  
pp. 3571
Author(s):  
Bonglee Kim ◽  
Ji-Eon Park ◽  
Eunji Im ◽  
Yongmin Cho ◽  
Jinjoo Lee ◽  
...  
Keyword(s):  
Cancer Progression ◽  
Animal Studies ◽  
Molecular Mechanisms ◽  
Future Research ◽  
Clinical Implications ◽  
Research Perspectives ◽  
Current Review ◽  
Gold Silver ◽  
Significant Efficacy ◽  
Rapid Clearance

Biocompatible nanoparticles (NPs) containing polymers, lipids (liposomes and micelles), dendrimers, ferritin, carbon nanotubes, quantum dots, ceramic, magnetic materials, and gold/silver have contributed to imaging diagnosis and targeted cancer therapy. However, only some NP drugs, including Doxil® (liposome-encapsulated doxorubicin), Abraxane® (albumin-bound paclitaxel), and Oncaspar® (PEG-Asparaginase), have emerged on the pharmaceutical market to date. By contrast, several phytochemicals that were found to be effective in cultured cancer cells and animal studies have not shown significant efficacy in humans due to poor bioavailability and absorption, rapid clearance, resistance, and toxicity. Research to overcome these drawbacks by using phytochemical NPs remains in the early stages of clinical translation. Thus, in the current review, we discuss the progress in nanotechnology, research milestones, the molecular mechanisms of phytochemicals encapsulated in NPs, and clinical implications. Several challenges that must be overcome and future research perspectives are also described.

Multiple foci of commitment and employee silence: A role theory perspective

2021 ◽  
pp. 239700222199255
Author(s):  
Si Qian ◽  
Bert Schreurs ◽  
IM “Jim” Jawahar
Keyword(s):  
Role Theory ◽  
Career Commitment ◽  
Moderated Mediation ◽  
Theory And Practice ◽  
Future Research ◽  
Working Adults ◽  
Mediating Role ◽  
Moderated Mediation Model ◽  
Employee Silence ◽  
Role Conceptualization

Voice enhances whereas employee silence compromises organizational effectiveness and efficiency. We assert that individuals with different foci of commitment vary in their conceptualization of voice behaviors as integral to their roles, which in turn, influences voice behaviors. Integrating silence and voice literatures under the overarching framework of role theory, we investigated the mediating role of voice role conceptualization in the relationship between multiple foci of commitment and employee silence and whether this mediation was moderated by perceptions of organizational politics. Data collected from 437 working adults from United States and China were used to test our moderated mediation model. Results indicated support for mediation and moderated mediation for the team commitment and silence relationship through its impact on voice role conceptualization, controlling for career commitment, and organizational commitment. We discuss implications of results for theory and practice, and offer suggestions for future research.

scholarly journals Does Job Embeddedness Mediate the Effect of Resilience on Cabin Attendants’ Career Satisfaction and Creative Performance?

2021 ◽  
Vol 13 (9) ◽  
pp. 5104
Author(s):  
Aram Eslamlou ◽  
Osman M. Karatepe ◽  
Mehmet Mithat Uner
Keyword(s):  
Structural Equation ◽  
Career Satisfaction ◽  
Job Embeddedness ◽  
Performance Outcomes ◽  
Theory And Practice ◽  
Equation Modeling ◽  
Future Research ◽  
Conservation Of Resources ◽  
Creative Performance ◽  
The Impact

An increasing body of research suggests job embeddedness (JE) as a motivational variable influencing employees’ attitudinal and behavioral outcomes such as quitting intentions and task performance. Personal resources have been reported to affect JE and these outcomes. However, little work has investigated the antecedents and consequences of JE among cabin attendants. There is also a dearth of empirical research regarding the mechanism linking resilience to cabin attendants’ affective and performance outcomes. Therefore, drawing on conservation of resources and JE theories, we propose a conceptual model that examines the interrelationships of resilience, JE, career satisfaction (CSAT), and creative performance (CPERF). Moreover, the model explores JE as a mediator of the impact of resilience on CSAT and CPERF. These linkages were tested via data collected from cabin attendants and their pursers. The findings from structural equation modeling reveal that resilience boosts cabin attendants’ JE, CSAT, and CPERF. As predicted, JE is a mediator between resilience and CSAT. Our paper culminates with implications for theory and practice as well as future research directions.

scholarly journals Update on Giardia: Highlights from the seventh International Giardia and Cryptosporidium Conference

Parasite ◽  
2020 ◽  
Vol 27 ◽  
pp. 49 ◽  
Author(s):  
André G. Buret ◽  
Simone M. Cacciò ◽  
Loïc Favennec ◽  
Staffan Svärd
Keyword(s):  
Cell Biology ◽  
Health Management ◽  
Giardia Duodenalis ◽  
Basic Research ◽  
Basic Knowledge ◽  
Future Research ◽  
World Knowledge ◽  
Main Research ◽  
Research Perspectives ◽  
New Findings

Although Giardia duodenalis is recognized as one of the leading causes of parasitic human diarrhea in the world, knowledge of the mechanisms of infection is limited, as the pathophysiological consequences of infection remain incompletely elucidated. Similarly, the reason for and consequences of the very specific genome-organization in this parasite with 2 active nuclei is only partially known. Consistent with its tradition, the 7th International Giardia and Cryptosporidium Conference (IGCC 2019) was held from June 23 to 26, 2019, at the Faculty of Medicine and Pharmacy of the University of Rouen-Normandie, France, to discuss current research perspectives in the field. This renowned event brought together an international delegation of researchers to present and debate recent advances and identify the main research themes and knowledge gaps. The program for this interdisciplinary conference included all aspects of host-parasite relationships, from basic research to applications in human and veterinary medicine, as well as the environmental issues raised by water-borne parasites and their epidemiological consequences. With regard to Giardia and giardiasis, the main areas of research for which new findings and the most impressive communications were presented and discussed included: parasite ecology and epidemiology of giardiasis, Giardia-host interactions, and cell biology of Giardia, genomes and genomic evolution. The high-quality presentations discussed at the Conference noted breakthroughs and identified new opportunities that will inspire researchers and funding agencies to stimulate future research in a “one health” approach to improve basic knowledge and clinical and public health management of zoonotic giardiasis.

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