scholarly journals The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review

2021 ◽  
Vol 7 (3) ◽  
pp. 163
Author(s):  
Nanja Kroon ◽  
Maria do Céu Alves ◽  
Isabel Martins
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Open Innovation ◽  
Emerging Technologies ◽  
Influencing Factor ◽  
Educational Institutions ◽  
Future Research ◽  
Research Strategies ◽  
Technological Developments ◽  
Practical Implications

Purpose: This paper reviews the recent accounting literature focusing on emerging technologies’ impacts on accountants’ role and skills. Specifically, it determines what emerging technologies are most studied concerning their impacts on accountants’ role and skills, which research strategies are used in the studies that focus on this theme, and the impacts of the identified emerging technologies on accountants’ skills. It also investigates whether open innovation is an influencing factor in this connection. Methodology: Through a systematic literature review following the five-step approach described by Denyer and Tranfield, the Web of Science and Scopus databases are used as a source of article collection. Thus, our analysis starts with a total of 157 articles. Findings: The main analytical results of the study identify the skills that today’s accountants must have and what role is assigned to them. Practical implications: Professional bodies and regulators may take the results into account in informing the revision of standards, rules, and laws for the new environment. Educational institutions can use the results to adjust their programs to prepare students with the skills employers expect them to have. Contribution: This study provides an integrated understanding of the implications of recent technological developments on the accountant’s role and skills that have been hitherto discussed in the existing literature in a fragmented way. Future research suggestions are also provided, based on identified gaps in the literature, assisting other researchers in finding a way to augment knowledge in this area.

scholarly journals Crowdsourcing and open innovation: a systematic literature review, an integrated framework and a research agenda

2021 ◽  
Author(s):  
Livio Cricelli ◽  
Michele Grimaldi ◽  
Silvia Vermicelli
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Open Innovation ◽  
Innovation Management ◽  
Academic Research ◽  
Future Research ◽  
Four Dimensions ◽  
Word Analysis ◽  
The Relationship

AbstractIn recent years, Open Innovation (OI) and crowdsourcing have been very popular topics in the innovation management literature, attracting significant interest and attention, and inspiring a rich production of publications. Although these two topics share common themes and address similar managerial challenges, to the best of our knowledge, there is no systematic literature review that digs deep into the intersection of both fields. To fill in this gap a joint review of crowdsourcing and OI topics is both timely and of interest. Therefore, the main objective of this study is to carry out a comprehensive, systematic, and objective review of academic research to help shed light on the relationship between OI and crowdsourcing. For this purpose, we reviewed the literature published on these two topics between 2008 and 2019, applying two bibliometric techniques, co-citation and co-word analysis. We obtained the following results: (i) we provide a qualitative analysis of the emerging and trending themes, (ii) we discuss a characterization of the intersection between OI and crowdsourcing, identifying four dimensions (strategic, managerial, behavioral, and technological), (iii) we present a schematic reconceptualization of the thematic clusters, proposing an integrated view. We conclude by suggesting promising opportunities for future research.

Supply chain resilience: a systematic literature review and typological framework

2018 ◽  
Vol 48 (8) ◽  
pp. 842-865 ◽  
Author(s):  
Cigdem Gonul Kochan ◽  
David R. Nowicki
Keyword(s):  
Supply Chain ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Future Research ◽  
Exploratory Research ◽  
Content Type ◽  
Supply Chain Resilience ◽  
Assessment Techniques ◽  
Practical Implications

PurposeThe study of supply chain resilience (SCRES) continues to gain interest in the academic and practitioner communities. The purpose of this paper is to present a focused review of the SCRES literature by investigating supply chain (SC) capabilities, their relationship to SCRES outcomes and the underpinning theoretical mechanisms of this relationship.Design/methodology/approachThe paper uses the systematic literature review approach to examine 383 articles published between 2000 and 2017, ultimately down selecting to the most relevant 228 peer-reviewed studies. Context-interventions-mechanisms-outcomes (CIMO) logic is applied to organize and synthesize these peer-reviewed studies. A typological framework is developed from the CIMO-based classification of the SCRES literature.FindingsThe findings of this study outline the gaps in the SCRES literature and present an agenda for future research.Research limitations/implicationsThis paper presents an exploratory research; therefore, the typological model presented is just one of the possible perspectives.Practical implicationsThe typology of SCRES literature can help practitioners to understand SCRES and to measure and assess the resilience of SCs.Originality/valueThe paper provides clear definitions of SCRES constructs, develops a typological framework to further understand SCRES and identifies SCRES measures and assessment techniques.

A literature review of customer behaviour patterns on e-commerce websites using an eye tracker

2020 ◽  
Vol 20 (1) ◽  
pp. 73-91
Author(s):  
Arash Kamangar
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Marketing Research ◽  
Research Literature ◽  
Review Article ◽  
Future Research ◽  
Eye Tracker ◽  
Journal Articles ◽  
Consumer Neuroscience ◽  
Practical Implications

The purpose of this paper is to provide a systematic literature review of 26 papers in which an eye tracker has been used to analyse how e-commerce websites can impact customers' behaviour. Most journal articles included in the literature on consumer neuroscience only provide a summary of the actual functions of neuroscience techniques. There are no reviews of studies that focus on the use of an eye tracker on e-commerce websites in either the consumer neuroscience or marketing research literature. The findings show that websites affect customers differently according to variables such as age, gender, nationality, etc., so there is a need to make changes in how the website is designed, depending on the types of users and audiences of the websites. This review article discusses limitations and suggestions for future research as well as detailing the theoretical and practical implications for neuromarketing.

Exploring the Research Domain of IT Governance in the SME Context

2016 ◽  
Vol 7 (1) ◽  
pp. 20-35 ◽  
Author(s):  
Tim Huygh ◽  
Steven De Haes
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
State Of The Art ◽  
It Governance ◽  
The State ◽  
Future Research ◽  
Research Strategies ◽  
Contemporary State ◽  
Review Procedure ◽  
Research Domain

This research aims to explore the research domain of IT governance in the SME context. To meet this objective, a small systematic literature review procedure is used. Results indicate that IT governance in the SME context has been researched previously, albeit not extensively. There seems to be consensus among authors that IT governance is important for SMEs as well as larger organizations. Additionally, many authors indicate that SME specificities will likely influence the nature and implementation of IT governance in the SME context. There also appears to be no great variety in research strategies used in this niche research domain. Regarding the contemporary state of IT governance in SMEs, authors seem to indicate that there is room for improvement. Finally, there is no published framework for IT governance that is tailored for SMEs, although the need for this is directly reported in the literature. This paper concludes by discussing some potential directions for future research, starting from the state-of-the-art of the research domain.

Facing the challenge of improvisation in project management: a critical review

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guilherme Malucelli ◽  
Marcos T.J. Barbosa ◽  
Marly Monteiro de Carvalho
Keyword(s):  
Content Analysis ◽  
Project Management ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Future Research ◽  
Complex Environments ◽  
Content Type ◽  
The Core ◽  
The Face ◽  
Practical Implications

Purpose When plans fail, the form of making it happen leads to improvisation in practice, which is not sufficiently approached yet in the project management (PM) field. The main reason for the lack of research is that improvisation is predominantly seemed in a negative perspective. Due to the relevance of improvisation in the PM field, the purpose of this paper is to investigate how and why improvisation is applied in the PM context. This research address two questions: which are the key topics and studies linked with improvisation in the PM context?: how do the origin factors and the purpose influence improvisation in PM context? Design/methodology/approach A systematic literature review was carried out through the merging of bibliometric analysis and content analysis. The systematic literature review aims to identify and synthesize the research on the theme, applying structured, transparent and replicable procedures for each phase of the process. These studies focus mainly on the identification of literature standards based on publication reviews. The sampling process follows the flow summarized in Figure 1. The searching process was based on two selected databases, the Web of Science and Scopus. The search strings applied were: (improvisation OR bricolage) AND “project management.” Findings The evolution of publications has shown the existence of a growing interest in the articles relating to improvisation and PM in recent years. The literature on improvisation in the PM context, allows to identify the key related constructs, origin factors and purposes. It also identifies the core relation among these constructs. The understanding of the effect of origin factors on the key related constructs was achieved. Improvisation appears not only as a strategy for adapting when dealing with urgent demands, but also as a team skill. Research limitations/implications As a limitation related to the research methods adopted, their exploratory nature is acknowledged, implying some subjectivity in the content analysis of the surveyed sample. The databases, search strings and selection criteria may also have narrowed the research sample. This study shows a lack of research on knowledge management, experience and resilience that can be a drive for future research. Other interesting insights for future research are that some origin factors are more related with some related constructs than others. Practical implications As practical implications, project practitioners can better understand how improvisation is related to PM. The results can bring insights to professionals such as to explore improvisation in uncertainty and complex environments, and to improve aspects like adaptation, intuition and innovation needs. Improvisation can be understood as a way to improve project results considering that it is a mechanism of management in the face of the inherent environment pressure and is related to ones who have experience and is not necessarily a consequence of lack of planning. Originality/value This paper contributes to the current literature in two ways. First, there is in-depth understanding of the literature on improvisation in the PM context, which allows to identify the key related constructs, origin factors and purposes. Moreover, it identifies the core relation among these constructs. Second, understanding of the effect of origin factors on the key related constructs was achieved.

scholarly journals Effectuation theoretical debate: systematic review and research agenda

2019 ◽  
Vol 17 (1) ◽  
pp. 41-57
Author(s):  
Suzi Elen Ferreira Dias ◽  
Edson Sadao Iizuka ◽  
Eduardo Pinto Vilas Boas
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Future Research ◽  
Theoretical Discussion ◽  
Ongoing Debate ◽  
Seminal Paper ◽  
Content Type ◽  
Is Theory ◽  
Under Construction ◽  
Practical Implications

Purpose The purpose of this paper is to understand the theoretical discussion of effectuation since the seminal paper in 2001 and to propose an agenda for future studies. Design/methodology/approach Systematic literature review and content analysis of 71 papers. Findings Most papers performed a replication of the concepts empirically, and few studies proposed to understand theoretical aspects of effectuation, among them, some authors presented theoretical advances to improve the approach and others participated in an ongoing debate that shows there is no consensus on whether the approach is theory or if considered, appears to be under construction at a rudimentary level or being questioned. Research limitations/implications The method requires authors to make choices, so the database used and the criteria defined for searching papers that were analyzed are the main limitations of this research. Practical implications The authors suggest that researchers, teachers and practitioners use effectuation analytically and reflectively. Social implications The authors present and analyze the current theoretical debate on effectuation. Results suggest the need for new discussions about the concepts, as well as new theoretical efforts of the researchers to analyze the potentialities and limitations of this approach. Originality/value Among empirical and applied research, with replications of the concepts of effectuation, this research contributes to a theoretical discussion based on a systematic literature review, seeking to bring new reflections about this approach. Additionally, the authors present an agenda of theoretical gaps for the development of future research.

Defining the big social data paradigm through a systematic literature review approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gianluca Solazzo ◽  
Gianluca Elia ◽  
Giuseppina Passiante
Keyword(s):  
Machine Learning ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Research Agenda ◽  
Web Of Science ◽  
Future Research ◽  
Content Type ◽  
Definition Of ◽  
Practical Implications

Purpose This study aims to investigate the Big Social Data (BSD) paradigm, which still lacks a clear and shared definition, and causes a lack of clarity and understanding about its beneficial opportunities for practitioners. In the knowledge management (KM) domain, a clear characterization of the BSD paradigm can lead to more effective and efficient KM strategies, processes and systems that leverage a huge amount of structured and unstructured data sources. Design/methodology/approach The study adopts a systematic literature review (SLR) methodology based on a mixed analysis approach (unsupervised machine learning and human-based) applied to 199 research articles on BSD topics extracted from Scopus and Web of Science. In particular, machine learning processing has been implemented by using topic extraction and hierarchical clustering techniques. Findings The paper provides a threefold contribution: a conceptualization and a consensual definition of the BSD paradigm through the identification of four key conceptual pillars (i.e. sources, properties, technology and value exploitation); a characterization of the taxonomy of BSD data type that extends previous works on this topic; a research agenda for future research studies on BSD and its applications along with a KM perspective. Research limitations/implications The main limits of the research rely on the list of articles considered for the literature review that could be enlarged by considering further sources (in addition to Scopus and Web of Science) and/or further languages (in addition to English) and/or further years (the review considers papers published until 2018). Research implications concern the development of a research agenda organized along with five thematic issues, which can feed future research to deepen the paradigm of BSD and explore linkages with the KM field. Practical implications Practical implications concern the usage of the proposed definition of BSD to purposefully design applications and services based on BSD in knowledge-intensive domains to generate value for citizens, individuals, companies and territories. Originality/value The original contribution concerns the definition of the big data social paradigm built through an SLR the combines machine learning processing and human-based processing. Moreover, the research agenda deriving from the study contributes to investigate the BSD paradigm in the wider domain of KM.

The disruption of blockchain in auditing – a systematic literature review and an agenda for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rosa Lombardi ◽  
Charl de Villiers ◽  
Nicola Moscariello ◽  
Michele Pizzo
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
Theory And Practice ◽  
Future Research ◽  
Content Type ◽  
Main Research ◽  
Research Areas ◽  
The Impact ◽  
Practical Implications

PurposeThis paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda for future research.Design/methodology/approachThe authors include studies from 2010 to 2020 in their structured literature review (SLR), using accounting journals on the Scopus database, which yielded 40 articles with blockchain and auditing at its core.FindingsOne of the contributions of the authors’ analyses is to group the prior research, and therefore also the agenda for future research, into three main research areas: (1) Blockchain as a tool for auditing professionals to improve business information systems to save time and prevent fraud; (2) Smart contracts enabling Audit 4.0 efficiency, reporting, disclosure and transparency; (3) Cryptocurrency and initial coin offerings (ICOs) as a springboard for corporate governance and new venture financing. The authors’ findings have several important implications for practice and theory.Practical implicationsThe results of this study emphasise that (1) the disruption of blockchain in auditing is in a nascent phase and there is a need for compelling empirical studies and potential for the involvement of practitioners; (2) there may be a need to reconsider audit procedures especially suited for digitalisation and BT adoption; (3) standards, guidelines and training are required to pivot towards and confront the challenge BT will represent for auditing; and (4) there are two sides to the BT coin for auditing, enthusiasm about the potential and risk upon implementation. These practical implications can also be seen as a template for future research in a quest to align theory and practice.Originality/valueThe authors’ SLR facilitates the identification of research areas and implications, forming a useful baseline for practitioners, professionals and academics, as they draft the state of the art on the disruption of blockchain in auditing, highlighting how BT is changing auditing activities and traditions.

The originality of the lean manufacturing studies

2018 ◽  
Vol 11 (2) ◽  
pp. 254-284 ◽  
Author(s):  
Evangelos Psomas
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Lean Manufacturing ◽  
Design Methodology ◽  
Future Research ◽  
Journal Articles ◽  
Content Type ◽  
Implementation Plans ◽  
Practical Implications

Purpose The purpose of this paper is to identify the originality value of the lean manufacturing (LM) studies carried out worldwide so far. Design/methodology/approach Four major publishers, namely, Emerald Online, Science Direct, Springer Link and Taylor and Francis provided the databases for a systematic literature review (SLR) of peer-reviewed journal articles in LM. In total, 211 articles published in 52 journals during 2005-2016 were collected. The affinity diagram was applied to group the originality value statements identified into logical themes. Findings The plethora of originality value statements identified in the literature are analytically presented. Furthermore, meaningful themes of the originality value of the LM studies are formulated. Research limitations/implications Some publishers might have been missed out in this SLR, given that it is based on only four academic publishers. Practical implications Identifying the originality value of the existing LM studies and presenting respective meaningful themes can help researchers and practitioners design their future research and implementation plans, respectively. Originality value The originality value of the LM studies is a subject which has not been reviewed in the literature previously.

Sign in / Sign up

Export Citation Format

Share Document