scholarly journals Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review

2020 ◽  
Vol 5 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Melita Mehjabeen ◽  
Tanisha Bukth
Keyword(s):  
Developing Countries ◽  
Comparative Analysis ◽  
Literature Review ◽  
Driving Forces ◽  
Three Dimensions ◽  
Future Research ◽  
Theoretical Frameworks ◽  
Csr Reporting ◽  
Methodological Approaches ◽  
Structured Literature Review

Objective – The objective of this paper is to provide a structured literature review of CSR reporting discourse in the context of a developing country, namely Bangladesh, with a focus on three dominant themes: i) the driving forces for CSR reporting, ii) the methodological approaches employed by researchers while studying CSR disclosures, and iii) the theoretical frameworks utilized in explaining the same. Methodology/Technique – In this paper we have employed a structured literature review (SLR) approach and reviewed more than 60 articles from highly ranked accounting and business, ethics and management journals, published over the past two decades. By opting for the SLR approach, we intend to contribute to the extant literature from a methodological perspective since SLR has been relatively underutilized in accounting research. Findings – The paper reveals that while some determinants of CSR disclosure are ubiquitous in both developed and developing countries, the motivation for disclosing social and environmental information is, to a considerable extent, context specific. Specifically, for developing countries like Bangladesh, CSR reporting is driven by survival concerns, emanating from pressure created by global stakeholders, competitive dynamics and sometimes, the ‘shadow of the state’. The paper also finds CSR to be under-theorized in Bangladesh, with too much reliance on the legitimacy framework. Given the socio-economic context of Bangladesh, future research should make use of alternative theories drawn from the social and political domain to enable deeper understanding of CSR reporting. Novelty – This paper is one of the first attempts to review CSR literature in the specific context of Bangladesh, which offers an interesting case to study owing to the dual influence of export-led growth on one hand and elements of traditionalism, on the other. The novelty of this paper lies in its attempt to study three dimensions, viz. determinants, theoretical perspectives and methodological approaches in coalition, and thus offer an integrated perspective, which is missing in previous studies. Type of Paper: Empirical Keywords: CSR Reporting; Motivations; Theoretical Frameworks; CSR in Bangladesh; Literature Review. Reference to this paper should be made as follows: Mehjabeen, M; Bukth, T; 2020. Comparative Analysis of the Dominant Themes in CSR Reporting Discourse in Bangladesh: A Structured Literature Review, Acc. Fin. Review 5 (1): 01 – 14. https://doi.org/10.35609/afr.2020.5.1(1) JEL Classification: M14. M9,

scholarly journals Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research

2021 ◽  
pp. 2150001 ◽  
Author(s):  
Mohammed A. Alhossini ◽  
Collins G. Ntim ◽  
Alaa Mansour Zalata
Keyword(s):  
Literature Review ◽  
Empirical Evidence ◽  
Systematic Literature Review ◽  
Current Knowledge ◽  
Future Research ◽  
Applied Theory ◽  
Corporate Board ◽  
Theoretical Frameworks ◽  
Wide Range ◽  
The Individual

This paper comprehensively reviews the current body of international accounting literature regarding advisory/monitoring committees and corporate outcomes. Specifically, it synthesizes, appraises, and extends current knowledge on the (a) theoretical (i.e., economic, accounting/corporate governance, sociological and socio-psychological) perspectives and (b) empirical evidence of the observable and less visible attributes at both the individual and committee levels and their link with a wide range (financial/non-financial) of corporate outcomes. Using the systematic literature review method, 304 articles from 59 journals in the fields of accounting and finance that were published between January 1992 and December 2018 are reviewed. The main findings are as follows. First and theoretically, agency theory is the most dominant applied theory/studies with no application of theory at all (descriptive), while the application of integrated theoretical frameworks is lacking in the reviewed articles. Secondly, the existing empirical evidence focusses excessively on (a) monitoring instead of advisory committees and (b) observable rather than less visible committee attributes. Thirdly, scarcity of cross-country studies along with methodological limitations relating to measurement inconsistencies, insufficiency of variables, and dominance of quantitative studies, among others, are identified. Finally, promising future research avenues are outlined.

scholarly journals Triple bottom line of the CSR concept and its reporting

2021 ◽  
Vol 129 ◽  
pp. 07001
Author(s):  
Jaroslav Belas ◽  
Katarina Zvarikova
Keyword(s):  
Developing Countries ◽  
Literature Review ◽  
Value Added ◽  
Developed Countries ◽  
Theoretical Background ◽  
Three Dimensions ◽  
Bottom Line ◽  
Non Profit ◽  
To Come ◽  
Frequent Problem

Research background: The global situation is alarming. Many scholars, politicians, non-profit organizations and journalists worldwide remind of these arising problems. Sustainability seems to be the only solution, and also many companies try to do their best to contribute to this issue. Purpose of the article: CSR is considered a valuable tool in many fields – profit, stakeholders, and environmental dimensions. All these dimensions are characterized by their specifics, but it is proven that CSR positively impacts all of them. But the frequent problem is that although the companies are aware of the stakeholders´ importance, they are not able to report their activities or report them in an understanding way. Methods: Methods of the literature review is used for the theoretical background to understand the importance of three dimensions of CSR. Method of analysis is used to analyze of GRI index. Findings & Value added: Literature review proves the importance of CSR towards all three dimensions. According to analysis of the DRI index, it is evident, that not only organizations from developed countries have reported, but also organizations from developing countries had become reporting. Following the result of our analysis, we can see that 1 694 organizations from 80 countries try to come close to stakeholders and want to inform them about their activities.

scholarly journals Participatory Ergonomics in Industrially Developing Countries: A Literature Review

2021 ◽  
Vol 2 (1) ◽  
pp. 53
Author(s):  
Priyoko Prayitnoadi R ◽  
Glyn Lawson ◽  
Setia Hermawati ◽  
Brendan Ryan
Keyword(s):  
Developing Countries ◽  
Literature Review ◽  
Occupational Safety ◽  
Medium Size ◽  
Participatory Ergonomics ◽  
Safety And Health ◽  
Methodological Approaches

Participatory ergonomics (PE), the origins of which can be traced back to the western ergonomics approach, is an approach that focuses on involving workers to improve safety and health at their workplace. This paper has presented a literature review of studies concerning PE, the methodological approaches used to study PE and PE in industrial developing countries (IDCs). The paper has also explained factors which would seem to pose an extra challenge in applying PE in IDCs and Indonesia. The purpose of this was to provide the reader with a view of how the development of participatory ergonomics today possibly can help solve the problem of occupational safety in small-medium size enterprises (SMEs) in Indonesia.

scholarly journals A Sustainable Model for Heritage Property: an Integrative Conceptual Framework

2018 ◽  
Vol 7 (3.21) ◽  
pp. 274
Author(s):  
Fatin Afiqah Md. Azmi ◽  
Suriatini Ismail ◽  
Rosdi Ab. Rahman ◽  
Mohammad Tahir Sabit ◽  
Junainah Mohammad
Keyword(s):  
Developing Countries ◽  
Literature Review ◽  
Local Authority ◽  
Heritage Management ◽  
Heritage Conservation ◽  
Future Research ◽  
Local Planning ◽  
Local Literature ◽  
New Thinking ◽  
Conservation Investment

Malaysia is one of the developing countries but the management and investment by the local authority and investors in the heritage property remain limited which are apparent in the literature. Studying an integrative literature review is the most appropriate way to address the problem of heritage property. It is indicated that the local planning authorities do not have the financial capacity for providing incentives because the conservation and preservation works are costly. If the heritage property is neglected, deteriorated, and dilapidated, the value of archaic services may be affected. The objective of this paper is to review the heritage management system in Malacca and Penang, considering the institutional, legal, and resources frameworks and concerning on the heritage conservation, investment, and valuation. In this study, some variables have been obtained by database that can be used to evaluate the existing frameworks. Finally, all variables are summarized in a new sustainable model by identifying the gaps in the local literature. It is hoped that the present review would be considered as a kind of strategy for the future research and has made substantive contributions to the knowledge as well as inventing new thinking in the field of heritage property.  

IT-enabled organizational transformation: a structured literature review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jan vom Brocke ◽  
Alexander Michael Schmid ◽  
Alexander Simons ◽  
Norizan Safrudin
Keyword(s):  
Literature Review ◽  
Organizational Transformation ◽  
Future Research ◽  
Content Type ◽  
Process Redesign ◽  
Research Perspective ◽  
Qualitative Approaches ◽  
Academic Publications ◽  
History Of ◽  
Structured Literature Review

PurposeThis paper presents a structured literature review of studies on IT-enabled organizational transformation to determine the state of the art and to identify areas for future research.Design/methodology/approachWe collect 201 academic publications on IT-enabled organizational transformation and analyze them from three perspectives: a publication perspective, a research perspective and a conceptual perspective.FindingsFrom a publication perspective, we identify and synthesize the seminal works to provide a brief history of research on IT-enabled organizational transformation. From a research perspective, we show that studies in this area have seldom been grounded in theory and have predominantly used qualitative approaches, while only a few studies have drawn from quantitative data. From a conceptual perspective, we show that most research has studied higher levels of transformation, especially process redesign.Originality/valueThis review presents the landscape of the literature on IT-enabled organizational transformation, which provides a foundation for future research.

scholarly journals Nexus between business process management (BPM) and accounting

2018 ◽  
Vol 24 (3) ◽  
pp. 745-770 ◽  
Author(s):  
Ahangama Withanage Janitha Chandimali Abeygunasekera ◽  
Wasana Bandara ◽  
Moe Wynn ◽  
Ogan Yigitbasioglu
Keyword(s):  
Literature Review ◽  
Performance Management ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Future Research Directions ◽  
Structured Literature Review

Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research. Design/methodology/approach A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed. Findings The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review. Research limitations/implications The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work. Originality/value Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

Socio-economic distance of Poland and selected developing countries to the most developed countries in the world

2016 ◽  
Vol 61 (6) ◽  
pp. 86-103
Author(s):  
Jacek Ziemiecki
Keyword(s):  
Developing Countries ◽  
Comparative Analysis ◽  
Developed Countries ◽  
Emerging Countries ◽  
Three Dimensions ◽  
Economic Distance ◽  
The World

The aim of the study is to analyze the causes of the distance of emerging countries to the most developed countries in the world as well as proposals on ways to reduce this distance. A comparative analysis of the results obtained by the study was used for this purpose — the actual results obtained in developing countries were compared with the results obtained in the most developed countries. The analysis presents three dimensions of comparisons, which include: the distance between the countries, the most developed and developing countries, differences in the gap between developing countries and the gap distance within the different categories of indicators within a single country. The study used data for the years 1990—2013, and if it was possible for earlier years.

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