scholarly journals Empirical research on ethics in accounting – a systematic literature review

2021 ◽  
Vol 45 (3) ◽  
pp. 128-152
Author(s):  
Anna Kamińska-Stańczak ◽  
Sylwia Silska-Gembka

Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope of reporting for individual elements of the research process; identify the research gaps that inspire further research. Methodology/approach: A systematic literature review was conducted, including bibliometric analysis and content analysis of 35 publications. Findings: Ethics in accounting as a research area is currently only at the development stage. At the same time, a variety of research interests is noticeable, the most common of which is to identify the motives and causes of unethical behavior. All studies except one were based on non-random sampling. The vast majority of the research was questionnaire; in half of the cases, the research group consisted of students. Recommendations were made regarding the methodological rigor of further research. The methodological shortcomings make it im-possible to replicate the research conducted so far. Thanks to the identification of research gaps, directions for further scientific research were determined. Research limitations/implications: The review was limited to scientific journals only due to the necessity to standardize the sources of publication of research results. Originality/value: Conclusions from the review may inspire others to undertake research in previously unexplored areas. It may also be a guide to ensure the best possible quality.

Author(s):  
Ayesha Rashid ◽  
Muhammad Shoaib Farooq ◽  
Adnan Abid ◽  
Tariq Umer ◽  
Ali Kashif Bashir ◽  
...  

AbstractIntention mining is a promising research area of data mining that aims to determine end-users’ intentions from their past activities stored in the logs, which note users’ interaction with the system. Search engines are a major source to infer users’ past searching activities to predict their intention, facilitating the vendors and manufacturers to present their products to the user in a promising manner. This area has been consistently getting pertinence with an increasing trend for online purchasing. Noticeable research work has been accomplished in this area for the last two decades. There is no such systematic literature review available that provides a comprehensive review in intension mining domain to the best of our knowledge. This article presents a systematic literature review based on 109 high-quality research papers selected after rigorous screening. The analysis reveals that there exist eight prominent categories of intention. Furthermore, a taxonomy of the approaches and techniques used for intention mining have been discussed in this article. Similarly, six important types of data sets used for this purpose have also been discussed in this work. Lastly, future challenges and research gaps have also been presented for the researchers working in this domain.


Author(s):  
Jan G Langhof ◽  
Stefan Güldenberg

The purpose of this article is multi-layered. First, we focus on gaining a comprehensive insight into a research area which just recently received more recognition in management literature: servant leadership. Second, we identify antecedent and outcomes of servant leadership within the existing research body. Third, we synthesize and develop a comprehensive servant leadership model. It assists academics and practitioners in keeping pace with the increasing servant leadership literature. The systematic literature review provides explanations as to why managers practice servant leadership. The study also contributes to a better understanding of the outcomes of servant leadership and brings clarity to a discombobulated group of studies.


2021 ◽  
Vol 21 (2) ◽  
pp. 1-31
Author(s):  
Bjarne Pfitzner ◽  
Nico Steckhan ◽  
Bert Arnrich

Data privacy is a very important issue. Especially in fields like medicine, it is paramount to abide by the existing privacy regulations to preserve patients’ anonymity. However, data is required for research and training machine learning models that could help gain insight into complex correlations or personalised treatments that may otherwise stay undiscovered. Those models generally scale with the amount of data available, but the current situation often prohibits building large databases across sites. So it would be beneficial to be able to combine similar or related data from different sites all over the world while still preserving data privacy. Federated learning has been proposed as a solution for this, because it relies on the sharing of machine learning models, instead of the raw data itself. That means private data never leaves the site or device it was collected on. Federated learning is an emerging research area, and many domains have been identified for the application of those methods. This systematic literature review provides an extensive look at the concept of and research into federated learning and its applicability for confidential healthcare datasets.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rajesh Kumar Singh ◽  
Saurabh Agrawal ◽  
Abhishek Sahu ◽  
Yigit Kazancoglu

PurposeThe proposed article is aimed at exploring the opportunities, challenges and possible outcomes of incorporating big data analytics (BDA) into health-care sector. The purpose of this study is to find the research gaps in the literature and to investigate the scope of incorporating new strategies in the health-care sector for increasing the efficiency of the system.Design/methodology/approachFora state-of-the-art literature review, a systematic literature review has been carried out to find out research gaps in the field of healthcare using big data (BD) applications. A detailed research methodology including material collection, descriptive analysis and categorization is utilized to carry out the literature review.FindingsBD analysis is rapidly being adopted in health-care sector for utilizing precious information available in terms of BD. However, it puts forth certain challenges that need to be focused upon. The article identifies and explains the challenges thoroughly.Research limitations/implicationsThe proposed study will provide useful guidance to the health-care sector professionals for managing health-care system. It will help academicians and physicians for evaluating, improving and benchmarking the health-care strategies through BDA in the health-care sector. One of the limitations of the study is that it is based on literature review and more in-depth studies may be carried out for the generalization of results.Originality/valueThere are certain effective tools available in the market today that are currently being used by both small and large businesses and corporations. One of them is BD, which may be very useful for health-care sector. A comprehensive literature review is carried out for research papers published between 1974 and 2021.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kamrul Ahsan ◽  
Shams Rahman

PurposeThis study conducts a systematic literature review of e-tail product returns research. E-tail product returns are essentially acquisition of products that have been sold through purely online or brick-and-click channels and then returned by consumer to business.Design/methodology/approachUsing a systematic literature review protocol, we identified 75 peer-reviewed articles on e-tail product returns, conducted bibliometric analysis and content analysis of the articles and summarised our findings.FindingsThe findings reveal that the subject of e-tail returns is a new research area; academics have started to investigate several aspects of e-tail returns through different research methodologies and theoretical foundations. Further research is required in leading e-commerce countries and on key areas such as omni-channel returns management, customer satisfaction and service, the impact of resources such as people skills, the benefits of technology and IT systems in managing e-tail returns.Practical implicationsThe study offers a summative account of current e-tail knowledge areas, which can serve as a reference guide for e-tailers to develop strategies for more efficient and competitive product returns.Originality/valueThis study contributes theoretically by developing clusters of key themes or knowledge areas about e-tail returns. It also provides a conceptual framework for e-tail returns management, which can be used as a springboard for further empirical research.


2021 ◽  
Vol 9 (03) ◽  
pp. 84-94
Author(s):  
Kiki Yulianto ◽  
◽  
Sukardi a ◽  
Nastiti Siswi Indrasti ◽  
Sapta Raharja ◽  
...  

Interest-free financing in agro-industry is an exciting topic that has been developed by many researchers, but there is no clarity regarding the road map for future research. Therefore, formulations such as concepts, theories, methods, and research gaps, focusing on interest-free financing in agro-industry, are essential. This literature study was conducted using a systematic literature review method. The data used are secondary data from textbooks, theses/dissertations, conference papers, journals, scientific articles, and working papers. This study resulted in the formulation of the theory, concepts, and methods studied in the form of an explanation of 8 sub-topics of research gaps supported by references and explanations of state of the art. They are making it easier for researchers who have the same interest in developing and looking for novelties with the topic of interest-free financing research in the agro-industry.


2021 ◽  
Vol 6 (3) ◽  
pp. 272-289
Author(s):  
Norhafizan Abdul Wahab ◽  
Othman Talib ◽  
Fazilah Razali ◽  
Nurzatulshima Kamarudin

Computational Thinking (CT) has been increasingly embraced as a reformation in STEM education. This paper discusses why the implementation of CT would have a considerable effect on STEM education. The first objective of this systematic literature review is to identify the subjects that incorporate the most elements of CT in STEM education. Secondly, it aims to provide an overview of CT practices in the classrooms. Finally, the major findings of this study seek to discuss the benefits and challenges of the use of CT in STEM education. Fifteen articles were methodically selected from Scopus, Web of Science, Dimensions, and Google Scholar databases as the relevant studies to be discussed in this systematic study, based on the PRISMA Statement (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) review technique. This review identifies current research gaps and directions for the practice and implementation of CT in STEM education. Further analysis of the articles has contributed to a conclusion that CT has become more widespread and multi-disciplinary and seems to have propagated improvements in STEM education. Still, a new study is required, especially on long-term implications.


2021 ◽  
Vol 11 (23) ◽  
pp. 11087
Author(s):  
Bingqing Shen ◽  
Weiming Tan ◽  
Jingzhi Guo ◽  
Linshuang Zhao ◽  
Peng Qin

Virtual commerce applies immersive technology such as augmented reality and virtual reality into e-commerce to shift consumer perception from 2D product catalogs to 3D immersive virtual spaces. In virtual commerce, the alignment of application design paradigms and the factors influencing consumer behavior is paramount to promote purchase of products and services. The question of their relation needs to be answered, together with the possible improvement of application design. This paper used a systematic literature review approach to synthesize research on virtual commerce from both application design and consumer behavior research, considering the promotion of purchase in virtual commerce settings. Throughout the review, influential factors to purchase and preeminent design artifacts were identified. Then, the research gaps were discovered by mapping the design artifacts to the influential factors, which can inspire future research opportunities on the synergy of these two research directions. Moreover, the evolution of virtual commerce research along with multiple directions were discussed, including the suggestion of meta-commerce as a future trend.


Author(s):  
Antragama Ewa Abbas ◽  
◽  
Wirawan Agahari ◽  
Montijn van de Ven ◽  
Anneke Zuiderwijk ◽  
...  

Data marketplaces are expected to play a crucial role in tomorrow’s data economy but hardly achieve commercial exploitation. Currently, there is no clear understanding of the knowledge gaps in data marketplace research, especially neglected research topics that may contribute to advancing data marketplaces towards commercialization. This study provides an overview of the state of the art of data marketplace research. We employ a Systematic Literature Review (SLR) approach and structure our analysis using the Service-TechnologyOrganization-Finance (STOF) model. We find that the extant data marketplace literature is primarily dominated by technical research, such as discussions about computational pricing and architecture. To move past the first stage of the platform’s lifecycle (i.e., platform design) to the second stage (i.e., platform adoption), we call for empirical research in non-technological areas, such as customer expected value and market segmentation.


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