scholarly journals One Report: Bringing Change in Corporate Reporting through integration of Financial and Non-Financial Performance Disclosure

2011 ◽  
Vol 1 (1) ◽  
pp. 50 ◽  
Author(s):  
Zubair Azam ◽  
Khalid Mehmood Warraich ◽  
Sajid Hussain Awan
Keyword(s):  
Literature Review ◽  
Financial Performance ◽  
Annual Report ◽  
Future Research ◽  
Statistical Techniques ◽  
Corporate Reporting ◽  
Research Areas ◽  
Managerial Implications ◽  
Conceptual Foundations ◽  
A Company

Investment community is understandably preoccupied with determination to bring assured transparency within organization’s operations. To get companies more transparent, and to win stakeholder’s trust, companies need to communicate their actions and level of commitment to incorporate sustainability into every organizational decision. And companies communicate with their stakeholders through issuing various internal and external reports.This research paper proposes that to bring assured transparency and to win stakeholder trust, companies should integrate financial and non-financial performance reports and thus should produce One Report. The paper presents an annotated literature review which covers conceptual foundations of One Report, drivers, prospective benefits to both stakeholders as well as to companies, and prospective challenges that companies can face in the adoption of One Report. Survey has been conducted to assess important factors that practitioners consider while making judgment about a company, useful metrics to be included in an annual report and prospective benefits on one report. Descriptive statistical techniques are employed and on the basis of findings, it has been discussed that how business schools can incorporate the sustainability topic into the curriculum. A roadmap for adoption of one report has also been suggested. Finally, managerial implications and future research areas have been identified.

scholarly journals Corporate Social Responsibility and Corporate Financial Performance: An Empirical Literature Review

2021 ◽  
pp. 1-32
Author(s):  
Sonia Boukattaya ◽  
Zyed Achour ◽  
Zeineb Hlioui
Keyword(s):  
Corporate Social Responsibility ◽  
Literature Review ◽  
Social Responsibility ◽  
Financial Performance ◽  
Social Impact ◽  
Empirical Literature ◽  
Future Research ◽  
Corporate Financial Performance ◽  
Content Analysis Method ◽  
Corporate Social

This study aims to present a literature review of recent studies on the relationship between environmental, social and governance (ESG) performance, corporate social responsibility (CSR) and corporate financial performance (CFP) and to provide a path for future researches. Using content analysis method, a total of 88 papers published in renowned journals, over the period 2015-2021, were selected in the review. Several findings have been made: first, the majority of researches have focused on the CSR’s “social impact” hypothesis on CFP; the reverse relationship seems to have been overlooked. Second, the contested results are likely to be attributable both to differences in research contexts and CSR’ laws but also to biases relating to the operationalization of CSR concept and CFP proxies retained. Finally, several arguments are advanced arguing for an indirect link between CSR and CFP. Future research should, therefore, pay attention to the different contingent variables that are likely to affect the studied relationship.

Entrepreneurship in rural hospitality and tourism. A systematic literature review of past achievements and future promises

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arun Thirumalesh Madanaguli ◽  
Puneet Kaur ◽  
Stefano Bresciani ◽  
Amandeep Dhir
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Empirical Studies ◽  
The Body ◽  
Future Research ◽  
Limited Attention ◽  
High Concentration ◽  
Content Type ◽  
Research Areas ◽  
Hospitality And Tourism

Purpose Entrepreneurship in the rural hospitality and tourism sector (RHT) has received wide attention in the past decade. However, a systematic review on this topic is currently lacking. This study aims to track the progress of the RHT and entrepreneurship literature by examining the various thematic research areas, identifying the research gaps and forecasting avenues of future research on the topic. Design/methodology/approach This paper catalogs and synthesizes the body of literature from the year 2000–2020 using a systematic literature review methodology. After discussing a brief history of RHT and entrepreneurship, the current study presents a review of 101 research articles. Findings The review highlights that RHT and entrepreneurship have received relatively limited attention from entrepreneurship journals. The content analysis revealed different gaps and limitations in the understanding of entrepreneurship in RHT, including a predominance of qualitative studies with limited theoretically-grounded and generalizable empirical studies. Furthermore, a high concentration of studies is from European countries. Six main thematic research areas were identified, namely, barriers and enablers, the roles of an entrepreneur, women in RHT, influencers of firm performance, innovation and value creation and methodological commonalities. The review also advances an RHT entrepreneurship ecosystem framework to summarize the findings. Originality/value Six promising research avenues are outlined based on the six themes identified. The suggested research questions draw from allied literature on small and medium businesses, innovation, women entrepreneurship and institutions to encourage the interdisciplinary cross-pollination of ideas. The findings are summarized in a novel research framework.

Integrating IS Security With Knowledge Management

2019 ◽  
pp. 267-283
Author(s):  
Murray Eugene Jennex ◽  
Alexandra Durcikova
Keyword(s):  
Knowledge Management ◽  
Literature Review ◽  
Knowledge Sharing ◽  
Lessons Learned ◽  
Future Research ◽  
Knowledge Capture ◽  
Knowledge Sourcing ◽  
Research Areas ◽  
Is Security ◽  
Job Postings

Knowledge management focuses on capturing and sharing knowledge. Because of this, KM researchers tend to focus on issues related to knowledge capture, storage, and sharing. However, because knowledge is valuable, it is a target needing to be protected. This chapter posits that KM researchers and practitioners also need to think about security and explores how important security skills are to KM practitioners and researchers. A literature review was performed to determine how much attention is paid by KM researchers to knowledge security. Additionally, KM job postings were examined to determine if security skills are considered important by those hiring KM practitioners. Next, a survey was prepared for exploring security attitudes of KM practitioners as an area of future research. Finally, future research areas for IS security are proposed that can greatly benefit from lessons learned in the areas of both knowledge sharing and knowledge sourcing.

Cross-Cultural Consumer Perceptions of Advertising via Mobile Devices

2011 ◽  
pp. 215-232
Author(s):  
Parissa Haghirian ◽  
Maria Madlberger
Keyword(s):  
Economic Development ◽  
Literature Review ◽  
Mobile Technology ◽  
Technological Development ◽  
Research Question ◽  
Future Research ◽  
Mobile Advertising ◽  
Managerial Implications ◽  
Consumer Perspectives ◽  
Manova Analysis

This chapter tries to answer the question on how international consumers differ in their perceptions of mobile advertising. In order to answer this research question a survey among mobile phone users was carried out in Austria and in Japan. These two countries have been selected because they show a high dissimilarity in culture, in historical terms but also in the degree of technological development and usage. Both countries experienced a similar economic development and show comparable living standards. Furthermore, Japan and Austria are leading markets for advanced mobile technology in their geographic areas. On the basis of the literature review, variables picturing perceptions of mobile advertising are defined, hypotheses in comparing consumer perspectives in the respective countries presented and results of the MANOVA analysis shown and discussed. Finally, the paper presents theoretical and managerial implications, limitations, and recommendations for future research on this issue.

scholarly journals Corporate Reporting of Other Comprehensive Income

2018 ◽  
Vol 8 (2) ◽  
pp. 212
Author(s):  
Charles Mulford ◽  
Anna Babinets
Keyword(s):  
Financial Performance ◽  
Annual Report ◽  
Financial Statements ◽  
Net Income ◽  
Income Loss ◽  
Future Earnings ◽  
Corporate Reporting ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Gains And Losses

In this study, we examine the annual report filings of S&P 100 companies that report other comprehensive income/(loss) over the three-year period of 2013-2015. We seek to gain a deeper understanding of the components of other comprehensive income and to determine if there is a systematic tendency for companies to include more gains or losses in other comprehensive income. Further, we seek to determine which components of other comprehensive income show more unexpected losses than gains and what impact other comprehensive income gains and losses may have on future earnings.We find a systematic tendency for firms to report more losses than gains in other comprehensive income, both in frequency and amount. This result is especially true for investment-related gains and losses, where managements have more discretion in the timing of gain and loss recognition.In terms of their impact on future earnings, we find that 43 companies in the S&P 100 reclassified some component of accumulated other comprehensive income gains and losses to net income over the period 2013- 2015, highlighting the observation that other comprehensive income gains and losses are, in effect, future elements of net income. These results remind analysts and investors that net income does not tell the entire story of a firm’s financial performance. Beyond users of financial statements, regulators, such as the FASB and SEC, may want to reconsider whether items of other comprehensive income should be included in net income.

scholarly journals Analisis Tinjauan Literatur Sistematik (SLR) Berkaitan Penterjemahan Elemen Iltifāt

2020 ◽  
Vol 5 (1) ◽  
pp. 197-210
Author(s):  
Muhammad Hakim Kamal ◽  
Mohamad Hussin
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Document Analysis ◽  
Translation Studies ◽  
Future Research ◽  
Literature Analysis ◽  
Translation Strategies ◽  
Research Areas ◽  
New Research ◽  
Perceived Complexity

Translation studies have increasingly become popular among researchers. However, the strategies of translating iltifāt elements which are known to affect the understanding of a given text have not received much attention. This is due to the perceived complexity and difficulty of translating iltifāt by many scholars. However, its translation strategies do require improvement so as to avoid confusion among target text readers. This study presents a systematic literature analysis on the translation of iltifāt elements with the aims of integrating previous findings and identifying new research areas. This qualitative study applies a document analysis approach and a systematic literature review (SLR). This analysis focuses on the reviewed studies’ backgrounds, issues, methods and findings. The results show that previous studies in general tend to focus on the corpus of the sacral text which is the Quran, particularly on iltifāt ḍamīr (reference switching) and its English translation strategies. The findings also show that the problems arising from previous studies can be resolved by applying efficient translation strategies. Therefore, future research in Arabic-Malay translation that aims to produce equivalent translation strategies in regards to iltifāt ḍamir elements should be emphasized.   ABSTRAK  Kajian mengenai penterjemahan semakin berkembang dan mendapat tumpuan dalam kalangan para pengkaji. Namun begitu, strategi penterjemahan elemen iltifāt yang memberi kesan kepada makna sesuatu teks kurang diberi perhatian. Hal ini kerana kebanyakan sarjana berpendapat bahawa elemen iltifāt adalah rumit dan sukar untuk diterjemahkan. Walau bagaimanapun, strategi penterjemahannya perlu dimantapkan agar makna elemen iltifāt tidak menimbulkan kekeliruan dalam kalangan pembaca teks sasaran. Kajian ini memfokuskan kepada literatur berkaitan penterjemahan elemen iltifāt dalam kajian terdahulu dan mengintegrasikan penemuan kajian lepas bagi meneroka cadangan isu baharu untuk dikaji. Kajian kualitatif ini menerapkan reka bentuk analisis dokumen dan berpandukan tinjauan literatur sistematik (systematic literature review, SLR) sebagai landasan. Analisis ini memfokuskan kepada latar belakang kajian, permasalahan, metode dan dapatan kajian terdahulu. Hasil kajian menunjukkan bahawa kajian-kajian lepas lebih menumpukan korpus teks kudus iaitu al-Quran yang berkisar tentang elemen iltifāt ḍamīr dan strategi penterjemahannya ke dalam bahasa Inggeris. Dapatan juga menunjukkan bahawa permasalahan yang timbul daripada kajian-kajian lepas dapat diatasi dengan menerapkan strategi penterjemahan tertentu. Oleh yang demikian, kajian penterjemahan Arab-Melayu yang memfokuskan kepada usaha menghasilkan strategi penterjemahan yang sepadan dalam menterjemah elemen iltifāt ḍamīr wajar diketengahkan.  

scholarly journals Economic Growth from a Kaldorian Perspective: Theory, Evidence and Agenda

2017 ◽  
Vol 2 (2) ◽  
pp. 189-210
Author(s):  
João P. Romero
Keyword(s):  
Economic Growth ◽  
Literature Review ◽  
Future Research ◽  
Cumulative Causation ◽  
Income Elasticities ◽  
Research Areas ◽  
Perspective Theory ◽  
Manufacturing Sectors ◽  
Sectoral Differences ◽  
Similarities And Differences

This paper presents a literature review of the Kaldorian literature, which identifies three important gaps, or areas for future research. Firstly, the determinants of the magnitude of the key parameters of Kaldor-Verdoorn’s Law (the Verdoorn coefficient) and of Thirlwall’s Law (the income elasticities) have not been fully understood. Secondly, the fact that cumulative causation works through price competitiveness in the Kaldor-Dixon-Thirlwall model represents an important limitation of the model, which has not yet been solved. Thirdly, sectoral differences have not been fully explored in Kaldorian theory. The review indicates that, in the first two research areas, exploring the effects of additional variables could help clarify what determines the magnitudes of the parameters, as have been sought by the works that combine Kaldorian and Schumpeterian insights, indicating also new channels through which cumulative causation could work. Finally, the last issue requires more attention to similarities and differences between manufacturing sectors, as well as exploring more carefully how sectoral dynamics work.

Measuring Cash‐to‐Cash Performance

2003 ◽  
Vol 14 (2) ◽  
pp. 83-92 ◽  
Author(s):  
M. Theodore Farris ◽  
Paul D. Hutchison
Keyword(s):  
Future Research ◽  
Accounts Receivable ◽  
Accounts Payable ◽  
Industry Performance ◽  
Managerial Implications ◽  
Key Drivers ◽  
Research Questions ◽  
A Company

The cash‐to‐cash (C2C) metric has evolved as one of the first measurements bridging across the firm. Therefore, it is important for managers to understand how the C2C metric is calculated, as well as how a company should compare in its C2C performance. In this paper, we define C2C and how to calculate it. Then, we provide an analysis and summary of C2C in 2001 for 5,884 companies using median performance by industry. A typology is introduced to classify industry performance using a 2 x 2 x 2 matrix based on the three variables of the C2C metric: accounts payable, inventory, and accounts receivable. We also consider how performance has changed since 1986, identify the key drivers to this change, and describe which industries have experienced the greatest change in C2C performance. Finally, managerial implications and future research questions are offered.

The interplay of tourism and noise: A literature review

2021 ◽  
Vol 263 (2) ◽  
pp. 4111-4119
Author(s):  
Lisa-Marie Wadle ◽  
Noemi Martin
Keyword(s):  
Literature Review ◽  
Noise Reduction ◽  
Noise Source ◽  
Economic Factor ◽  
Research Interest ◽  
Future Research ◽  
Noise Sources ◽  
Search Results ◽  
New Methods ◽  
Research Areas

Tourism is an important economic factor for countries, cities and individual beings. However, tourism also has an impact on the environment, e.g. in terms of noise. This does not only constitute a burden for locals but also effects tourists whose goal, among others, commonly is to rest during their holidays. A literature review was conducted covering the last ten years (2011-2021) and will be updated until the conference. The terms or and noise as well as synonyms and related terms were used in the search string. The search results in over 400 documents which were reduced based on their fit to the area of research interest and a practical screening. The overview gained by reviewing the literature indicates the most common noise sources with relation to tourism. Furthermore, several studies were found which analyse the consequences for locals and how they react to and deal with the noise. Some of the studies focused on measures taken on noise reduction like reducing the noise source itself, developing new methods to measure or visualize noise as well as structural measures. Based on this review, future research areas were identified.

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.

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