scholarly journals EU NON-FINANCIAL REPORTING RESEARCH – INSIGHTS, GAPS, PATTERNS AND FUTURE AGENDA

2020 ◽  
Vol 0 (0) ◽  
pp. 1-20
Author(s):  
Cristina Alexandrina Ştefănescu ◽  
Adriana Tiron-Tudor ◽  
Ecaterina Monica Moise
Keyword(s):  
Financial Reporting ◽  
Empirical Studies ◽  
Principal Component ◽  
Point Of View ◽  
Future Research ◽  
Future Research Agenda ◽  
Critical Issues ◽  
Fresh Perspective ◽  
And Cluster Analysis ◽  
Research Stream

This study approaches the fresh perspective of non-financial reporting (NFR) promoted through the Directive 2014/95/EU (EUD) by providing a state of knowledge, initiatives and approaches on this topic and also by identifying the main patterns developed within this research stream. Based on a structured literature review and statistical methods as Principal Component and cluster analysis, it investigates the progress of scientific research and design undertaken within NFR topic and discloses insights and critical issues for future research agenda. The results reveal the focus of the literature on general issues related to EUD, as well as throughout its specific requirements, using GRI or other national/international frameworks. From a methodological point of view, even though empirical studies prevailed, there are also conceptual studies that analyse the new EUD either on sampled countries or across Europe.

The emergence of entrepreneurial team as a research field – way forward

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Willy Das ◽  
Satyasiba Das ◽  
Manojit Chattopadhyay
Keyword(s):  
Research Agenda ◽  
Research Field ◽  
Academic Disciplines ◽  
Future Research ◽  
Cross Sectional ◽  
Content Type ◽  
Future Research Agenda ◽  
Starting Point ◽  
Entrepreneurial Team ◽  
Research Stream

PurposeThe purpose of this paper is to review and critique the existing literature on entrepreneurial teams (ET) by taking a multi-disciplinary viewpoint and provide a future research agenda based on the identified themes and trends.Design/methodology/approachA systematic literature review (SLR) was undertaken using “business source complete”. Further scrutiny and application of exclusion criteria led to a final sample consisting of 139 papers from 27 different journals belonging to not just entrepreneurship and strategic management but also other disciplines like OB, finance, sociology, psychology, etc. Using qualitative thematic analysis, the authors identified 11 major themes.FindingsThe paper reviews both the eleven themes and the linkages between the themes. Thereby identifying areas that have been understudied and those that have received comparatively more attention. The review revealed that the research stream possesses certain conceptual and methodological concerns apart from its cross-sectional and primarily bivariate nature. Five such main concerns have been identified and discussed in detail. Other elements of the resulting research agenda include calls for more clinical process-oriented research, further attention to context, shifting the level of analysis, and a need to integrate across disciplines.Originality/valueThis paper incorporates a broad insight of ET across academic disciplines to show how future contributions could benefit by incorporating research from other fields. In doing so, provides a starting point for more nuanced discussions around the interrelationships between the different conversations that are taking place in the ET literature.

scholarly journals CONCEPTUAL REVIEW OF LEADERSHIP ON ORGANIZATIONAL PERFORMANCE

2020 ◽  
Vol 8 (1) ◽  
pp. 1044-1095
Author(s):  
Can ERERDİ ◽  
Esra ÜNLÜASLAN DURGUN
Keyword(s):  
Organizational Performance ◽  
Leadership Style ◽  
Research Agenda ◽  
Empirical Studies ◽  
Leadership Characteristics ◽  
Future Research ◽  
Comprehensive Model ◽  
Future Research Agenda ◽  
Managerial Implications ◽  
And Performance

In the last few years, due to the surge in the attention towards leadership and the lack of a review mapping the effects of leadership on organizational performance, we believe its coherent to provide a clear review on leadership and how it affects organizational performance. This paper aims to review empirical studies on leadership and organizational performance with the aim of constructing a comprehensive model to conceptualize existing literature. The authors reviewed main journals with impact factor of over 2 and all Leadership titled SSCI journals. As a result, 687 studies published between 1957 and 2017 were analyzed, out of which 486 met the criteria of being empirical studies on leadership and performance. Out of the 486, 20 articles used Organizational Performance as their dependent variable, thus were included in our model. In doing so, the authors aim to extend the field in three ways: First, based on their review, the authors mapped a comprehensive model of the effects of leadership style and leadership characteristics through moderators and organizational mediators on organizational performance. Second, the authors, through vigorous examination, display and evaluate existing variables and measures on leadership and organizational performance within the literature. Finally, the authors aim to contribute to the field by presenting a detailed future research agenda and practical considerations for managerial implications.

The Regional Innovation Capacity Model

2012 ◽  
pp. 243-256
Author(s):  
Antonio Lerro ◽  
Giovanni Schiuma
Keyword(s):  
Local System ◽  
Point Of View ◽  
Future Research ◽  
Regional Innovation ◽  
Knowledge Based ◽  
Future Research Agenda ◽  
Capacity Model ◽  
Innovation Dynamics ◽  
Innovation Capacity ◽  
Definition Of

This chapter aims to present a conceptual model aimed to understand the Intellectual Capital-based (IC) characteristics of the regional innovation capacity. The proposed Regional Innovation Capacity Model (RICM) can be used for interpretative and normative purposes to analyse the innovation dynamics taking place at regional and territorial level. From an interpretative point of view, the model identifies the pillars grounding the innovation capacity of a local system. While, from a normative perspective, the model can inspire the definition of guidelines driving the design and the implementation of actions, projects and programmes aimed to stimulate and sustain regional development dynamics. The RICM adopts a knowledge-based perspective assuming that IC, in the forms of regional knowledge assets, and knowledge dynamics, in the form of knowledge transfer and learning processes, are the drivers of innovative processes and outputs. The chapter concludes proposing a future research agenda.

The Use of E-Questionnaires in Organizational Surveys

2013 ◽  
pp. 1-23
Author(s):  
Yael Brender-Ilan ◽  
Gideon Vinitzky
Keyword(s):  
Principal Component Analysis ◽  
Cluster Analysis ◽  
Human Resource ◽  
Principal Component ◽  
Point Of View ◽  
Future Research ◽  
Advantages And Disadvantages ◽  
Organizational Surveys ◽  
Exploratory Survey ◽  
Hr Managers

In recent years, there has been an increase in academic studies that examine the advantages and disadvantages of using e-questionnaires in organizations, but these studies have tended to ignore the potential differences between human resource (HR) managers and HR consultants with regards to using this tool. This chapter examines the use of e-questionnaires from the point of view of both types of practitioners. The study includes a qualitative exploratory survey, as well as a quantitative survey. T-tests, cluster analysis, and principal component analysis are performed and results support the three propositions that are presented. Specifically, it was found that (a) HR consultants and HR managers differ in the ranking of factors they think are important when deciding whether to use e-questionnaires; (b) preference differences exist between HR managers and HR consultants - managers are more directed by organizational constraints than consultants; and (c) the groupings for e-questionnaire preferences, compared to paper-and-pencil questionnaires, are consistent with Caldwell’s (2003) four roles of HR managers. The chapter concludes with implications and suggestions for future research.

Revisiting the strategy-performance linkage

2015 ◽  
Vol 53 (5) ◽  
pp. 1083-1106 ◽  
Author(s):  
Mikko Antero Luoma
Keyword(s):  
Strategic Management ◽  
Research Design ◽  
Empirical Studies ◽  
Future Research ◽  
Content Type ◽  
Strategy Performance ◽  
And Performance ◽  
And Cluster Analysis ◽  
Generic Strategies ◽  
Made In

Purpose – The linkage between strategy and performance is central to strategic management. Empirical studies have nevertheless produced mixed results on the nature of this relationship, and in recent decades, very little advancement has been made in research aimed at elucidating this relationship. Accordingly, the purpose of this paper is to identify the approaches to the strategy-performance linkage in previous studies and defines five principles that should characterize future research on this relationship. The paper develops a novel research design that follows these principles and tests the usefulness of this research design in practice. Design/methodology/approach – This paper is exploratory in nature and its empirical methods include content analysis, multidimensional scaling, and cluster analysis. The primary difference between this paper and studies in the mainstream literature on the linkage between strategy and performance relates to the application of an endogenous strategy typology instead of predefined strategy categories. Findings – The analysis shows that the adopted research design based on five principles is applicable to research on the linkage between strategy and performance and that such a research design produces meaningful results. The results support the findings of earlier studies regarding the potential of “hybrid” strategies for achieving superior firm performance. Research limitations/implications – This paper challenges the dominance of generic strategies in research on the strategy-performance linkage and provides statistical data that lay the foundation for more detailed investigation on this relationship. The paper argues for a contextually bound view of strategic management. Originality/value – This paper invigorates the discussion on the linkage between strategy and performance, which has long been diminishing as a research topic in the literature because of contradictory results and the lack of fresh research opportunities. This paper further introduces a methodology that has been underutilized in the study of strategic management.

The balanced scorecard’s missing link to compensation

2014 ◽  
Vol 10 (4) ◽  
pp. 431-465 ◽  
Author(s):  
Oana Alexandra Albertsen ◽  
Rainer Lueg
Keyword(s):  
Organizational Performance ◽  
Research Design ◽  
Balanced Scorecard ◽  
Small And Medium Enterprises ◽  
Empirical Studies ◽  
Field Research ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
Ex Post

Purpose – This paper aims to review the literature on the balanced scorecard (BSC) system. The BSC may well be one of the most popular performance measurement systems, but this is not synonymous with successful. The inventors of the BSC, Kaplan and Norton, actually emphasize that a BSC can only really impact the organizational performance if it is linked to the actors’ intrinsic and extrinsic incentives. As BSC has existed for more than 20 years, the authors find it relevant to survey the extant literature which elaborates on the BSC-incentives link within organizations. Design/methodology/approach – This paper identifies 117 empirical studies from leading academic journals published between 1992 and 2012 and then assesses 30 of these studies, which present the BSC-compensation link within the BSC literature. The authors analyze both research design (authors’ perspective) and the actual findings in the field (organizations’ perspective). Findings – First, it was found that only 30 of 117 empirical studies have a research design that is comprehensive enough to capture a full BSC as suggested by Kaplan and Norton, and only six of these studies elaborate on the link between the BSC and compensation. Second, extant research lacks valid constructs for the BSC and focuses too much on planning (ex-ante) with the BSC and not sufficiently on evaluation and control (ex-post). Third, the authors demonstrate that empirical BSC literature relies very strongly on field research in small and medium enterprises compared to similar research. Overall, the authors claim that the “relevance” of the BSC remains unproven. Originality/value – The authors synthesize the empirical BSC literature and derive a future research agenda.

scholarly journals COVID-19 and tourist mobility at destinations: a literature review and emerging research agenda

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alba Viana-Lora ◽  
Antoni Domènech ◽  
Aaron Gutiérrez
Keyword(s):  
Literature Review ◽  
Research Agenda ◽  
Empirical Studies ◽  
Future Research ◽  
Content Type ◽  
Future Research Agenda ◽  
The Future ◽  
Short And Long Term ◽  
The Impact

PurposeThis paper aims to review conceptual and empirical studies that analyse the impact of the pandemic on mobility and tourism behaviour at destinations in order to identify proposals, forecasts and recommendations to guide the future research agenda on the subject.Design/methodology/approachThis study used a systematic literature review to synthesise information from scientific articles published in journals indexed in the Web of Science database related to tourism mobility at destinations during the COVID-19 pandemic.FindingsThis article found that, according to the existing literature, the COVID-19 pandemic is acting as a catalyst for the sustainable transition of tourism. Although the findings reveal a lack of empirical research on the impact of the pandemic on tourism mobility at destinations, the article synthesizes the short- and long-term impacts of the pandemic and sets out the future research agenda on tourist mobility at destinations.Originality/valueTo the best of the authors' knowledge, this is the first systematic review of the impact of the pandemic on mobility and tourism behaviour at destinations that attempts to describe the emerging challenges and the agenda for future research.

The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers

2020 ◽  
pp. 2250001
Author(s):  
Xiaoxiao Song ◽  
Madeline Trimble
Keyword(s):  
Financial Reporting ◽  
Empirical Studies ◽  
International Financial Reporting Standards ◽  
Current Status ◽  
Future Research ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
The World ◽  
Cross Reference

The number of countries that have adopted International Financial Reporting Standards (IFRS) in some form has grown each year. However, the existing literature generally ignores the varied types and the complex timing of IFRS adoption. Our paper provides a cross-reference of IFRS adoption dates and types for 195 countries and territories around the world. This definitive data, including an extensive online dataset, was developed to help researchers better identify IFRS adoption events in the samples used in their empirical studies. Additionally, we highlight potential challenges in identifying IFRS adoption types and dates as well as provide areas of future research that can benefit from our dataset, which can be accessed online https://about.illinoisstate.edu/mktrimb/song-trimble-2022-dataset/ .

Sources and categories of well-being: a systematic review and research agenda

2020 ◽  
Vol 31 (1) ◽  
pp. 1-33
Author(s):  
Arafat Rahman
Keyword(s):  
Systematic Review ◽  
Research Agenda ◽  
Empirical Studies ◽  
Well Being ◽  
Service Research ◽  
Future Research ◽  
Unified Framework ◽  
Content Type ◽  
Future Research Agenda ◽  
Subjective Appraisals

PurposeThe purpose of this paper is to identify the sources and categories of well-being from the transformative service research (TSR) domain. The paper also aims to offer a unified framework of sources and categories of well-being and several future research agenda.Design/methodology/approachA systematic literature review method is applied to address the study aims. A three-phase approach has been applied, which produced a total of 70 peer-reviewed empirical studies for the review.FindingsThe analysis has identified five major sources and their underlying sub-sources of well-being. The major sources are organization-, individual-, collective-, service system-, and situation-driven sources. The findings further identified two major categories or well-being showing the capacity and functioning, and subjective appraisals of life conditions. The identified sources and categories of well-being develop a unified framework showing a simplistic path or relations between the sources and the categories.Research limitations/implicationsThe paper offers several research agenda explaining what source-related issues can be addressed for enhancing well-being for various entities. It also adds a proposed schema and research questions for examining the possible relations and influences between the sources of well-being and social well-being of individuals.Practical implicationsPractitioners can get important insights about the matters over which they have little or no control such as the activities, motives and processes that take place in individuals' and collectives' spheres and mechanisms of supports in social networks.Originality/valueThe paper is the first to offer a systematic review on the empirical studies of the TSR domain identifying a comprehensive list of sources and categories of well-being and a resulting unified framework and research agenda.

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