scholarly journals Cost-Structure and the Volatility of Capitalism

2021 ◽  
Vol 10 (1) ◽  
pp. 146-156
Author(s):  
Sarah Philipson

This conceptual paper explores the phenomena of changing cost-structures and the implications for the volatility of capitalism and the possibility to manage firms in such a hostile environment and proposes future research. It also provides an explanation of why the relevance of accounting is lost, the so-called “relevance lost” debate (see among others Francis & Schipper, 1999). The changing cost-structures raises fundamental questions concerning the resulting volatility of capitalism and the management of firms in such an increasingly more volatile environment. In Philipson, Johansson & Scheley (2016), we raised the question if it was possible to “...to ride the dragon.” Considering the importance of these phenomena, it is astonishing that we have not found any empirical research concerning them. They rest research questions, based on the author’s almost 25 years of experience as a senior executive in Scandinavian industry.

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Masha Krsmanovic

The purpose of this systematic review was to identify the trends in empirical research on international students in the United States produced between 2010 and 2019. After reviewing and synthesizing the characteristics of 334 research articles published over the past decade, the author identified the areas that have been overly researched and the domains that have not yet been adequately explored. The overall findings of this review indicated that recent scholarly efforts were not always aligned with the international student representation on U.S. campuses. Consequently, the author generated nine critical recommendations for future research in the field. The recommendations were produced and presented in the context of overly- and under-researched institutional sites (i.e. institutional type and control), international student populations (i.e. academic level, field of study, and country of origin), research methods employed, and research questions examined.


Author(s):  
Kaan Varnali

This conceptual paper revisits and reviews early milestone literature of influential authors, who discuss the impact of the Internet on major forces that shape a company’s marketing strategy to assess whether their futurist predictions and conceptual claims turned out to be true or were later falsified by empirical research or market experience. In particular, the impact of the Internet on customers, design of products/services, pricing, marketing communications, intermediaries, publics, and social/cultural environment is explored. Throughout the paper, related under-researched and unsettled areas are discussed and future research avenues are suggested.


2010 ◽  
Vol 6 (4) ◽  
pp. 38-51 ◽  
Author(s):  
Kaan Varnali

This conceptual paper revisits and reviews early milestone literature of influential authors, who discuss the impact of the Internet on major forces that shape a company’s marketing strategy to assess whether their futurist predictions and conceptual claims turned out to be true or were later falsified by empirical research or market experience. In particular, the impact of the Internet on customers, design of products/services, pricing, marketing communications, intermediaries, publics, and social/cultural environment is explored. Throughout the paper, related under-researched and unsettled areas are discussed and future research avenues are suggested.


2017 ◽  
Vol 7 (1) ◽  
pp. 169 ◽  
Author(s):  
Stephen D. Risavy

The resume remains a common selection method used by organizations; however, much of the resume research literature is dated and there is a lack of an organizing framework regarding future resume-related research. Thus, the purpose of the current paper is to provide: (1) a synthesis of the historical empirical research literature through the lens of the advice that has accumulated to date; and (2) an organizing framework containing future research questions that need to be investigated in order to continue moving the literature forward. The current paper will be of use to job applicants, business communication instructors, and researchers.


1992 ◽  
Vol 16 (4) ◽  
pp. 5-30 ◽  
Author(s):  
Candida G. Brush

The number of women starting and owning their own businesses has grown dramatically over the past decade. Concurrent with this trend, there has been an increase in the number of research studies focusing on or including women business owners in their samples. This paper reviews empirical research studies on women business owners and their ventures, classifies the studies in a framework, and summarizes trends emerging from this research. To guide future research, a new perspective on women-owned businesses is proposed and research questions, methods, and implications are discussed.


2017 ◽  
Vol 37 (4) ◽  
pp. 117-141 ◽  
Author(s):  
Krista Fiolleau ◽  
Theresa Libby ◽  
Linda Thorne

SUMMARY As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.


2021 ◽  
Vol 13 (2) ◽  
pp. 563
Author(s):  
Bing Ran ◽  
Scott Weller

Despite the growing utility and prevalence of social entrepreneurship, an accepted definition remains elusive and infeasible. Yet, it is imperative that the principles guiding social entrepreneurship are identified so that common ground is established to facilitate future research. On the basis of a systematic literature review, this conceptual paper proposes a theoretical framework outlining social entrepreneurship as a three-dimensional framework as a function of continua of “social” and “business” logics, “beneficial” and “detrimental” social change logics, and “innovation” and “mundane” logics. The framework accommodates the fuzziness and ambiguity associated with social entrepreneurship whilst remaining a workable, identifiable construct. By accounting for the shifting logics practiced by social entrepreneurship that both influence and are influenced by the organizational environment, this framework provides an exit strategy for the definitional elusiveness of social entrepreneurship. The resultant structures and functions of social entrepreneurship are shaped by these constraints as reflected by the fluidity and flexibility endorsed by the framework. Four avenues for future research regarding social entrepreneurship are recommended on the basis of the framework proposed in this article.


2021 ◽  
pp. bmjspcare-2020-002741
Author(s):  
Paola Brunori ◽  
Maria Grazia Celani ◽  
Angelo Alberto Bignamini ◽  
Marzia Carlini ◽  
Rossella Papetti ◽  
...  

ObjectivesThe aim of this study is to collect the perspectives and values of people affected by amyotrophic lateral sclerosis (ALS) and their carers to offer clinicians, researchers and policymakers aspects which are precious in prioritising future research questions and reshaping care service organisations in a participatory approach.Design and settingCohort study using ALS Umbria, the electronic database in Italy.ParticipantsEleven patients and 33 carers who agreed to participate in the study were divided into six focus groups by ‘status’ (patient or carer) and by four severity levels of ‘burden of disease’.MethodsA semiquantitative analysis was undertaken. Each recorded group discussion was transcribed into text file and independently read by two psychologists and two ALS specialists to blindly identify needs, emotions and medical issues, which are the key semantic meanings expressed. Any disagreement in interpretation was resolved through consultation among authors.ResultsCarers pronounced significantly more words related to patient’s disease burden they cared. 40% of subjects expressed the need for ‘assistance’, regardless of the disease burden. ‘Anger’ alone represented more than 1/4 of all expressed emotions and was more common in patients than in carers (73% vs 36%, p=0.077). The most frequent medical issue expressed by 1/3 of participants was ‘difficulty in communication’.ConclusionThis study has given voice to the expectations of those affected by the burden of ALS. ‘Welfare assistance’, ‘anger management’ and resolution of ‘difficulties in communication’ represent issues that need to be analysed in a common prioritised research agenda with sensible and shared outcome measures to implement patient-centred medicine.


AI & Society ◽  
2021 ◽  
Author(s):  
Milad Mirbabaie ◽  
Lennart Hofeditz ◽  
Nicholas R. J. Frick ◽  
Stefan Stieglitz

AbstractThe application of artificial intelligence (AI) in hospitals yields many advantages but also confronts healthcare with ethical questions and challenges. While various disciplines have conducted specific research on the ethical considerations of AI in hospitals, the literature still requires a holistic overview. By conducting a systematic discourse approach highlighted by expert interviews with healthcare specialists, we identified the status quo of interdisciplinary research in academia on ethical considerations and dimensions of AI in hospitals. We found 15 fundamental manuscripts by constructing a citation network for the ethical discourse, and we extracted actionable principles and their relationships. We provide an agenda to guide academia, framed under the principles of biomedical ethics. We provide an understanding of the current ethical discourse of AI in clinical environments, identify where further research is pressingly needed, and discuss additional research questions that should be addressed. We also guide practitioners to acknowledge AI-related benefits in hospitals and to understand the related ethical concerns.


2020 ◽  
pp. 237337992096241
Author(s):  
Jessica Sloan Kruger ◽  
Christopher Hollister

This study examines students’ perceptions of an open pedagogy experiment in which they created their own textbook for an undergraduate public health course. The lead author’s primary motivation for developing this assignment was the high cost associated with the traditional textbooks that were otherwise needed to cover the breadth of subject matter in the course. The resulting open textbook included 19 chapters, covering all the required components of the course, and the final version was published in a statewide open educational resource repository. Students provided feedback about this undertaking by way of an end-of-term survey. The results showed high percentages of students who associated the textbook creation project with greater engagement and satisfaction than the passive use of traditional textbooks. Students also reported their perception of a learning benefit related to the creation of course content. Pedagogical implications of this study are discussed, and future research questions are proposed.


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