Systematic literature network analysis in accounting: A first application on integrated reporting research

2019 ◽  
pp. 73-95 ◽  
Author(s):  
Niccolò Comerio ◽  
Patrizia Tettamanzi

A Over the past decade, we have been witnessing an exponential growth in the number of publications on Integrated Reporting, with the aim of exploring challenges, opportunities and implications of its adoption. Given the abundance of studies, which are often characterized by conflicting evidences, it can be complex to pinpoint all the seminal works already published: it raises the need to develop methodologies which can help to screen the existing literature and to detect the articles which contribute the most to the scientific research. However, little is known about structured approaches in accounting studies: thus, in order to extract the backbones of the research tradition on Integrated Reporting, in this paper we apply the dynamic literature review method called "Systematic Literature Network Analysis", which combines systematic literature review and bibliographic network analysis. Furthermore, our findings confirm how this methodology may be exploited as a research tool to support dynamic analyses for drawing agendas for future research in the accounting fields of study.

2021 ◽  
Vol 6 (26) ◽  
pp. 143-154
Author(s):  
Pei Yee Tan ◽  
Hairul Nizam Ismail ◽  
Syed Muhammad Rafy Syed Jaafar

As the growing research interest and discussion on social network analysis associated with tourism flows, this paper reviewed 31 studies focused on tourism flows with social network analysis in the past ten years. To ensure the accuracy of the literature review, a systematic quantitative literature review with Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), together with descriptive and content analyses, was used to synthesise these past studies. With that, this review aims to (1) identify the overall research trends of social network analysis in tourism flows studies, (2) types and methods of data collection used, as well as (3) future research opportunities. The review findings present an interesting result with the past studies mostly focusing on examining tourist movement, tourism destination management, and tourist behavioural patterns. Furthermore, this review also provides significant findings on emerging data collection methods, like big data, in tourism research. To sum up, this paper offers an insight into social network analysis in tourism flows, primarily on the state of knowledge, methodological understanding, and future research gaps.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sanghamitra Chaudhuri ◽  
Sunyoung Park ◽  
Karen R. Johnson

Purpose The purpose of this study is to systematically review the practice of reverse mentoring and draw a timeline of the research over the past two decades. Considering the novelty of this intervention, this paper proposed an agenda for future research on this burgeoning topic. Design/methodology/approach By adopting narrative literature review and Gregory and Denniss’ (2018) four-step process, this paper reviewed 54 studies grounded in conceptual, literature review and empirical research published between 1998 and 2020. Findings The articles included in the literature review on reverse mentoring research were summarized according to journal publications, research methodologies, contextual settings, theoretical framework, purpose and outcomes. Reverse mentoring studies are dominantly published in educational journals using primarily qualitative and conceptual approaches to explore both academic and business contexts within the USA and Europe. Theories frequently used to frame and examine the need of reverse mentoring included social exchange theory and leader-member exchange theory. The fundamental purpose of reverse mentoring research is to transfer knowledge and to bridge the technology divide between intergenerational groups. Reverse mentoring has been used to promote inclusivity between multiple generations in relation to gender, ethnicity and culture. Originality/value As per the knowledge, this is the first-ever comprehensive English summary of reverse mentoring research done in the past two decades. Findings from this research can be used to better understand reverse mentoring research trends and directions.


2016 ◽  
Vol 12 (1) ◽  
pp. 92-103 ◽  
Author(s):  
Jim Yuh Huang ◽  
Joseph C.P. Shieh ◽  
Yu-Cheng Kao

Purpose – The purpose of this paper is to systematically consolidate and analyze papers in behavioral finance in the past 20 years, and to provide an overall introduction to scholars and professionals in the industry who may be interested in behavioral finance in the future. Design/methodology/approach – The research is based on searching keywords in databases of ISI Web of Science (WOS). Survey data covers the period from 1995 to 2013, with 124 journals and 347 articles. The authors are committed to finding the number of publications and times cited in the field of behavioral finance to measure the contribution of active researchers. Findings – More research papers in behavioral finance are emerging, making it a significant area of study. Most of the papers can be classified as empirical or theory. The number of papers in the review class should be increased to assist scholars and professionals in understanding behavioral finance and its application. A number of personal and institutional main contributors have been making a considerable impact on the field of behavioral finance. With the vigorous development of financial markets all around the world, more and more scholars are becoming involved in behavioral finance research. Research limitations/implications – Articles published earlier than 1995 or not included in the WOS database cannot be included in the research; however, this does not diminish the contribution of older scholars in any way. Moreover, the research does not include non-SCI/SSCI articles. Originality/value – Unlike a traditional literature review, which classifies and elaborates different research paths (Subrahmanyam, 2007), the research adopts the ISI WOS database as a tool for analysis. This new literature review methodology enables us to systematically consolidate and analyze papers in behavioral finance.


2001 ◽  
Vol 68 (1) ◽  
pp. 45-63 ◽  
Author(s):  
Michael F. Giangreco ◽  
Susan W. Edelman ◽  
Stephen M. Broer ◽  
Mary Beth Doyle

This article summarizes and analyzes a set of 43 pieces of professional literature pertaining to paraprofessional supports for students with disabilities published between 1991 and early 2000. Twenty-six nondatabased sources and 17 research studies were included. The findings identify topical gaps in the literature, review the major databased findings, and present implications for the field. The review concludes with suggestions for future research that emphasize the need for more student outcome data, conceptual alignment of roles, training, and supervision, and the exploration of alternatives to paraprofessional supports.


2014 ◽  
Vol 19 (5/6) ◽  
pp. 523-557 ◽  
Author(s):  
Muhammad Mustafa Kamal ◽  
Zahir Irani

Purpose – This paper aims to focus on systematically analysing and synthesising the extant research published on supply chain integration (SCI) area, given the significance of SCI research area. More specifically, the authors aim to answer three questions: “Q1 – What are the factors (e.g. both driving and inhibiting) that influence SCI?”, “Q2 – What are the key developments (e.g. both in research and industry) in SCI area?” and “Q3 – What are the approaches employed/discussed to integrate supply chains?”. Over the past decade, SCI has gained increasing attention in the supply chain management (SCM) context, both from the practitioners’ perspective and as a research area. In realising the global transformations and competitive business environment, a number of organisations are collaborating with their supply chain (SC) partners, to conduct seamless SC operations. Design/methodology/approach – A systematic and structured literature review is carried out to observe and understand the past trends and extant patterns/themes in the SCI research area, evaluate contributions and summarise knowledge, thereby identifying limitations, implications and potential directions of further research. Thus, to trace the implementation of SCI practices, a profiling approach is used to analyse 293 articles (published in English-speaking peer-reviewed journals between 2000 and 2013) extracted from the Scopus database. The Systematic Review Approach proposed by Tranfield et al. (2003) was followed to analyse and synthesise the extant literature on SCI area. Findings – The analysis presented in this paper has identified relevant SCI research studies that have contributed to the development and accumulation of intellectual wealth to the SCI and SCM area. Each of the 293 papers was examined for achieving the aim and objectives of the research, the method of data collection, the data analysis method and quality measures. While some of the papers provided information on all of these categories, most of them failed to provide all the information, especially for Q2 and Q3 that resulted in 23 and 21 papers, respectively. Research limitations/implications – This study would have benefited from the analysis of further journals; however, the analysis of 293 articles from leading journals in the field of operations and SCM was deemed sufficient in scope. Moreover, this research has implications for researchers, journal editors, practitioners, universities and research institutions. It is likely to form the basis and motivation for profiling other database resources and specific operations and SCM-type journals in this area. Practical implications – This systematic literature review highlights a taxonomy of contextual factors driving and inhibiting SCI for researchers and SC practitioners to refer to while researching or implementing SCI. It also exemplifies some areas for future research, along with the need for researchers to focus on developing more practical techniques for implementing SCI and improving organisational performance. Originality/value – The prime value and uniqueness of this paper lies in analysing and compiling the existing published material in relation to Q1, Q2 and Q3, including examining other variables (such as yearly publications, geographic location of each publication, type of publication, type of research methods used), which lacks in the recent published five SCI literature review-based articles (by Kim, 2013; Leuschner et al., 2013; Alfalla-Luque et al., 2013; Parente et al., 2008; Fabbe-Costes and Jahre, 2007). This has been achieved by extracting and synthesising existing publications using “Supply Chain Integration” keyword. This paper provides a critique of the conceptual and empirical works in SCI discipline and offers research agendas that can stimulate future researchers to carefully explore the topic.


Buildings ◽  
2021 ◽  
Vol 11 (10) ◽  
pp. 464
Author(s):  
Dan Guo ◽  
Ming Shan ◽  
Emmanuel Kingsford Owusu

During the past two decades, critical infrastructures (CIs) faced a growing number of challenges worldwide due to natural disasters and other disruptive events. To respond to and handle these disasters and disruptive events, the concept of resilience was introduced to CIs. Particularly, many institutions and scholars developed various types of frameworks to assess and enhance CI resilience. The purpose of this paper is to review the resilience assessment frameworks of the CIs proposed by quality papers published in the past decade, determine and analyze the common dimensions and the key indicators of resilience assessment frameworks of CIs, and propose possible opportunities for future research. To achieve these goals, a comprehensive literature review was conducted, which identified 24 resilience assessment frameworks from 24 quality papers. This paper contributes to the current body of resilience research by identifying the common dimensions and the key indicators of the resilience assessment frameworks proposed for CIs. In addition, this paper is beneficial to the practice, because it provides a comprehensive view of the resilience assessment frameworks of CIs from the perspective of implementation, and the indicators are pragmatic and actionable in practice.


Author(s):  
Anne Carolina dos Santos ◽  
Kelli Juliane Favato ◽  
Marguit Neumann

Abstract The purpose of this article was to propose an agenda for future research on stakeholder management in integrated reporting. Framework 1.0 of integrated reporting addresses the management of stakeholders as a routine in the course of business, without further details. In turn, the academy can contribute in this regard. Integrated reporting is a recent development achieved after 30 years (or more) of attempts to effectively expand accountability to stakeholders. The engagement with stakeholders produces successful results in the long term, highlighting the need to indicate to them the value of using integrated reports. Due to the absence of details in Framework 1.0, it is up to academics to actively and cautiously monitor its development and implementation. This article’s contribution is to raise research to bring the practice of integrated reporting closer, as well as generate discussions to involve academics, the International Integrated Reporting Council, national councils, and report writers. Thus, the integrated report was discussed considering that its framework must be updated (how to do it) to impact the practice (the act of doing it). For this, we used a bibliographic methodology and content analysis. We also used the literature review methodology and content analysis. We mapped 11 factors, established 10 qualitative propositions, and 35 insights for future studies. The results indicate that the stakeholder management may have reached its potential in a ceremonial way, but it lacks definitions. For the academy and the International Integrated Reporting Council, the study contributes by mapping factors and suggesting the implementation of guidelines and debates with local commissions to overcome the deficiencies pointed out by this study.


Author(s):  
Nohman Khan ◽  
Muhammad Imran Qureshi

<p>The aim of the study reviews online medical services in Malaysia. The paper reviews the improvement in Malaysian Medical services in the past five years. In this paper, we systematically reviewed literature from the year 2014 to 2018. We selected the web of science database for the literature search to make the process more transparent and clearer, every process is recorded on the excel sheets and all studies were screened through rigorous inclusion and exclusion criteria. Final 48 papers were selected for this systematic literature review and all irrelevant papers are excluded from the study. For the selection and exclusion process, PRISMA 2009 is used. The results revealed that Literature is heavily focusing on the medical services towards the urban areas, but rural areas were largely neglected. Many studies are discussing the importance of online medical services; However, implementation mechanisms have not been discussed. The systematic review recommends that future research should be focused more on holistic patterns of implementations of the online medical services in Malaysia.</p>


2021 ◽  
Vol 43 (3) ◽  
pp. 317-338
Author(s):  
Russell Earl Phillips ◽  
Michael Kitchens

Religious fundamentalism (RF) is a relevant topic in the world today. Over the past two decades there is an increase in definitions, theories, and measures of RF in the social sciences. The present publication reviews and integrates this information into an overarching definition and provides suggestions for future research.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Syed Asif Raza ◽  
Srikrishna Madhumohan Govindaluri

PurposeThe purpose of this paper is to conduct a structured literature review using advanced bibliometric tools to understand the existing knowledge base, understand the trends in omni-channel (OC) research and identify emerging research topics.Design/methodology/approachMore than 500 articles selected through a keyword combination search from reputed databases of peer-reviewed academic sources from period 2009–19 are analyzed for the purposes of this study. The study first presents an exploratory analysis to determine influential authors, sources and regions, among other key aspects. Second, several network analyses including co-citation and dynamic co-citation network analyses are conducted to identify themes. These allow identifying research clusters and emerging research topics algorithmically. Both centrality and modularity-based clustering are employed. A content analysis of the most influential groups within OC literature for each cluster is included.FindingsThe findings of this paper make unique contributions by using advanced tools from network analysis along with the standard bibliometric analysis tools to explore the current status of OC research, identify existing themes and the guidance for potential areas of future research interest in OC.Practical implicationsThis research provides a comprehensive view of the range of topics of importance that have been discussed in the literature of OC management. These research trends can serve as a quick guide to researchers and practitioners to improve decision making and also develop strategies.Originality/valueThe paper employs advanced tools for the first time to review the literature of OC retailing. The sophisticated tools include co-citation and dynamic co-citation network analysis.


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