scholarly journals Summary of publications devoted to ethical aspects of accounting – a review of national journals

2020 ◽  
Vol 108 (164) ◽  
pp. 167-190
Author(s):  
Sylwia Silska-Gembka ◽  
Anna Kamińska-Stańczak
Keyword(s):  
Literature Review ◽  
Empirical Studies ◽  
Literature Analysis ◽  
Ethical Aspects ◽  
Accounting Profession ◽  
Starting Point ◽  
Research Gap ◽  
New Research

The purpose of this paper is to summarize the Polish publications devoted to the ethical aspects of accounting. Based on more than 100 articles gathered from national journals, this paper analyses the quantitative as well as the thematic aspects of the publications. The results of the study indicate that the majority of articles are theoretical and are concerned with the accounting profession. The literature analysis made it possible to identify the research gap. It also indicates the directions for further research, which may be conducted in the form of in-depth theoretical and empirical studies. Therefore, the findings of the study may provide valuable guidance for Polish researchers interested in the discussed issues, and they consti- tute a starting point for conducting new research in areas not yet explored. This literature review is the first comprehensive summary of the accomplishments of Polish researchers in the field of ethical aspects of accounting in Poland.

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 Bridging Intellectual Capital and SMEs Internationalization through the Lens of Sustainable Competitive Advantage: A Systematic Literature Review

2019 ◽  
Vol 11 (9) ◽  
pp. 2510 ◽  
Author(s):  
Elena-Mădălina Vătămănescu ◽  
Elena-Alexandra Gorgos ◽  
Alexandru Mihai Ghigiu ◽  
Monica Pătruț
Keyword(s):  
Literature Review ◽  
Competitive Advantage ◽  
Systematic Literature Review ◽  
Intellectual Capital ◽  
Mixed Methods Research ◽  
Empirical Studies ◽  
Interdisciplinary Studies ◽  
Sustainable Competitive Advantage ◽  
Integrative Research ◽  
New Research

The aim of the current paper is advance a comprehensive framework meant to bridge three major concepts, namely intellectual capital (IC), the internationalization process of small and medium-sized enterprises (SMEs) and the achievement of sustainable competitive advantage. The paper stresses upon a managerial perspective within the internationalization context, investigating the human, structural and relational capital apposite to managers or entrepreneurs. By directly addressing the relationships among the constructs, the endeavor is complementary to previous systematic reviews on similar topics which tangentially discuss the conceptual triad and thus proposes an integrative research agenda for future interdisciplinary studies straddling the fields of management, business, entrepreneurship and sustainability. In terms of methodology, a systematic literature review was envisaged, by applying a stepwise approach and multifold criteria. Over 100 scientific articles published in peer-reviewed journals were scrutinized and considered in the analysis. The literature review revealed that conceptual papers in the field are scarce despite the variety of their aims and approaches. The quantitative-based empirical studies prevail over the qualitative ones, while mixed methods research designs are scant. In terms of content, the extant studies fall short to advance research and structural models testing and assessing the specific relations among constructs and avail new research avenues focused on the underlying processes of SMEs internationalization by means of intellectual capital harnessing and sustainable competitive advantage achievement.

scholarly journals PEMODELAN PIFTICY THEORY (SPIRIT OF SELF TENACITY AND EFFICACY THEORY) DAN DAMPAKNYA TERHADAP KINERJA PERSONAL DENGAN SA-CILUS THEORY (STAR ASSURANCE BASED SOCIAL STATUS THEORY) SEBAGAI VARIABEL MEDIASI: Studi pada Dosen PTS di Kota Palembang

2019 ◽  
Vol 19 (2) ◽  
Author(s):  
Eka Muzalfitri Ridwan
Keyword(s):  
College Students ◽  
Theoretical Model ◽  
Organizational Behavior ◽  
New Technologies ◽  
Empirical Studies ◽  
Private College ◽  
Research Gap ◽  
Personal Performance ◽  
New Research ◽  
Status Theory

The role and the function of a lecturer in a private college is very crucial in accordance with a lecturer can serve some college students in the shape of scientific education, knowledge, science, and even new technologies. So, in this matter how hard a lecturer’s job to fulfill and satisfy the students’ skill and education until they can get their hope like academic degrees. The classical problems that researcher finds not only from the research gap but also from empirical studies found that lecturers’ prosperities and their recognitions of their skill and expert and even scientific researches are very apprehensive until their motivation at work is low, not loyal to the job, unsatisfied, and even overloading job without any recognitions from their foundation or institution. This research has found that PIFTICY theory and SA-CILUS theory are successfully generated as new theories or postulates to contribute science addition and development in human resource management and organizational behavior until problems in personal performance in this research can be solved. the method of this research using AMOS programme that results PIFTICY significantly influences on personal performance with the grade of 0,963 and SA-CILUS as a mediating variables that influences on PIFTICY with the grade of 0,045. Not only the grand theoretical model in this resaerch is proper but also empirical model in this research can be proper and accepted as a new-research construct.

scholarly journals Person-Centered Dementia Care in China: A Bilingual Literature Review

2019 ◽  
Vol 5 ◽  
pp. 233372141984434 ◽  
Author(s):  
Jing Wang ◽  
Bei Wu ◽  
Barbara J. Bowers ◽  
Michael J. Lepore ◽  
Ding Ding ◽  
...  
Keyword(s):  
Literature Review ◽  
Empirical Studies ◽  
Dementia Care ◽  
Care Model ◽  
Data Infrastructure ◽  
Evaluation Systems ◽  
Starting Point ◽  
Centered Care ◽  
Good Starting Point ◽  
Bilingual Literature

We conducted a bilingual literature review of the existing studies focusing on person-centered dementia care in China. We synthesized key findings from included articles according to three overarching themes: Chinese cultural relevance of person-centered care (PCC), perceived needs for PCC for older adults in China, implementation and measurement of PCC in China, and person-centered dementia care model. We also drew on frameworks, theories, and other contents from the examined articles to develop a person-centered dementia care model with specific relevance to China. The model is a good starting point to help us operationalize globally relevant core principles of PCC in the specific sociocultural context of China. The framework will be informed by more empirical studies and evolve with the ongoing operationalization of PCC. Although PCC is a new concept and has not been vigorously or systematically studied in China, it is attracting increasing attention from Chinese researchers. More empirical studies are needed to link PCC to measurable outcomes, enrich the framework for applying PCC, and construct assessment and evaluation systems to facilitate the provision of PCC across countries and cultures. Global consortia and collaborations with multidisciplinary expertise to develop a PCC common data infrastructure that is internationally relevant for data sharing and comparison are needed.

scholarly journals Public value and public sector accounting research: a structured literature review

2019 ◽  
Vol 31 (1) ◽  
pp. 103-136 ◽  
Author(s):  
Enrico Bracci ◽  
Luca Papi ◽  
Michele Bigoni ◽  
Enrico Deidda Gagliardo ◽  
Hans-Jürgen Bruns
Keyword(s):  
Literature Review ◽  
Performance Management ◽  
Value Theory ◽  
Public Value ◽  
Content Type ◽  
Starting Point ◽  
External Reporting ◽  
And Performance ◽  
New Research ◽  
Structured Literature Review

PurposeThe purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature.Design/methodology/approachThe work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship.FindingsThe lack of empirical research and the limited number of accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process.Originality/valueThe paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management.

scholarly journals DIGITAL TWIN TECHNOLOGY IN LOGISTICS LITERATURE REVIEW

2021 ◽  
pp. 13-21
Author(s):  
Henriett Matyi ◽  
Péter Tamás
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Research Area ◽  
The Internet ◽  
Scientific Journals ◽  
Literature Analysis ◽  
Digital Twin ◽  
Research Areas ◽  
The Creation ◽  
New Research

The digital twin has been released in a number of industries that include logistics as well, with the creation of new research areas. To find the research area, a complex literature analysis is required. At present, publications in scientific journals and publications on the Internet are more important than print-based literature. Because of this, you can get huge results with a single search. It is important that you can analyze these databases well. One method of this analysis is systematic literature review.

scholarly journals Mentoring for educators’ professional learning and development

2016 ◽  
Vol 5 (4) ◽  
pp. 334-346 ◽  
Author(s):  
Patricia Susana Pinho Castanheira
Keyword(s):  
Professional Development ◽  
Literature Review ◽  
Professional Learning ◽  
Empirical Studies ◽  
Learning And Development ◽  
Content Type ◽  
Research Areas ◽  
Process Outcomes ◽  
Mentoring In Education ◽  
New Research

Purpose The purpose of this paper is to review and highlight key findings, themes and ideas from selected published academic papers on mentoring in education, with a specific focus on how mentoring can foster the professional learning and development of educators at all stages of their professional development. Design/methodology/approach The author conducted a literature review of all the papers published in the International Journal of Mentoring and Coaching in Education, from Volume 1, Issue 1 (2012) to Volume 4, Issue 4 (2015), that contained the word “mentoring” in either the title, abstract and/or keywords and with a discussion of mentoring in the main text. In total, 37 papers were analysed in order to create a meta-synthesis of the primary findings. Findings The findings present factors that foster mentoring success or failure. The purposes and components of mentoring programmes are diverse and contextually bound. Additionally, there is a tendency to view mentoring as a developmental relationship in which the mentor shares knowledge and expertise to support the mentee’s learning and professional development. Research limitations/implications As this meta-synthesis literature review is focussed on articles published in a single journal on mentoring, it has limited scope. However, the range of countries in which the authors of the reviewed empirical studies reside (13 countries), and the diversity of papers included in this review allowed the author to summarize and synthesize unique information for researchers and practitioners who are seeking to understand the process, outcomes and issues related to mentoring for the professional development of educators. Practical implications The review provides information for those seeking to study and implement mentoring programmes. It focusses on mentoring for professional development of educators, identifies primary concepts in the literature reviewed and highlights new research areas in mentoring in education. Originality/value This literature review discusses mentoring definitions from 37 different papers and contributes important knowledge to produce a picture of the intricacy of mentoring. Complex issues linked with mentoring are addressed, generating a critical systematization of mentoring research likely to have a lasting influence in the field.

An empirical review of gambling expansion and gambling-related harm

2018 ◽  
Vol 64 (5-6) ◽  
pp. 295-306 ◽  
Author(s):  
Debi A. LaPlante ◽  
Heather M. Gray ◽  
Pat M. Williams ◽  
Sarah E. Nelson
Keyword(s):  
Literature Review ◽  
Peer Review ◽  
Empirical Data ◽  
Empirical Studies ◽  
Expansion Method ◽  
Responsible Gambling ◽  
Review Literature ◽  
Evidence Based ◽  
Empirical Comparison ◽  
Related Harm

Abstract. Aims: To discuss and review the latest research related to gambling expansion. Method: We completed a literature review and empirical comparison of peer reviewed findings related to gambling expansion and subsequent gambling-related changes among the population. Results: Although gambling expansion is associated with changes in gambling and gambling-related problems, empirical studies suggest that these effects are mixed and the available literature is limited. For example, the peer review literature suggests that most post-expansion gambling outcomes (i. e., 22 of 34 possible expansion outcomes; 64.7 %) indicate no observable change or a decrease in gambling outcomes, and a minority (i. e., 12 of 34 possible expansion outcomes; 35.3 %) indicate an increase in gambling outcomes. Conclusions: Empirical data related to gambling expansion suggests that its effects are more complex than frequently considered; however, evidence-based intervention might help prepare jurisdictions to deal with potential consequences. Jurisdictions can develop and evaluate responsible gambling programs to try to mitigate the impacts of expanded gambling.

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