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1 – 10 of 31
Open Access
Article
Publication date: 5 December 2022

Karen Handley and Courtney Molloy

This paper takes a structured literature review (SLR) approach to identify gaps in the literature and suggest future research opportunities. It focuses on corporate governance…

2234

Abstract

Purpose

This paper takes a structured literature review (SLR) approach to identify gaps in the literature and suggest future research opportunities. It focuses on corporate governance (CG) performed outside the formal board of directors’ structure and examines research of alternative CG of small and medium-sized entities (SMEs).

Design/methodology/approach

The authors use the SLR method to search the Scopus database, extracting and synthesising findings relating specifically to SMEs’ CG. These are tabulated and described using bibliometric software.

Findings

The authors highlight an absence of tailored theoretical approaches to understanding CG in SMEs, which differs from the governance of larger entities. They also find evidence of alternative governance structures in SME CG.

Research limitations/implications

Further research should embrace management and other theoretical perspectives and expanded methodologies, nuances in understanding offered in contextualised settings and awareness of practical implications to better understand the specific setting of CG in SMEs.

Practical implications

SMEs seek to access the scarce resources and skills external to their formal CG structures. Regulators and resource providers should mobilise facilitation and training for this expansion.

Originality/value

The authors synthesise a large body of literature to extract findings specific to SMEs. A unique contribution is our focus on alternative forms of CG in SMEs. Evidence of alternative boards points to resolutions for human capital shortages in SMEs.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 15 August 2019

Irem Demirkan, Qin Yang and Crystal X. Jiang

The purpose of this paper is to examine the current state of corporate entrepreneurship (CE) of emerging market firms (EMFs) and provide direction for future research on the topic.

5306

Abstract

Purpose

The purpose of this paper is to examine the current state of corporate entrepreneurship (CE) of emerging market firms (EMFs) and provide direction for future research on the topic.

Design/methodology/approach

The authors specifically review the recent literature between the years 2000 and 2019 on CE with the keywords “corporate entrepreneurship,” “emerging economies” and “emerging countries” published in the Australian Business Deans Council list journals. The authors review the existing literature about CE in emerging markets, summarize current achievements and present an agenda for future research.

Findings

Based on the review, the authors categorized the macro and micro contexts of CE and summarized the current articles on CE in emerging markets within each macro and micro context. The authors conclude that despite the abundance of research on CE that investigates the three prongs of CE in terms of innovation, strategic renewal and new venturing in developed market contexts, there is a scarcity of literature that focuses on CE in emerging markets from a holistic perspective.

Originality/value

While there is an abundance of literature review on CE in general in terms of the drivers of the construct, the contexts contributing to it and the outcomes, the reviews are lacking about CE specifically within the context of emerging markets. Emerging markets vary from developed markets institutionally, economically, culturally, socially and technologically. However, the questions of how these differences impact the CE activities, as it relates to innovation, venturing and strategic renewal in EMFs, and how these differences provide incentives or hinder the activities that contribute to CE remain mostly unanswered. This paper reviewed the research on CE and emerging market contexts from 2000 to present. It targets to provide a better understanding of the current achievement on this topic and what to be done in the future.

Details

New England Journal of Entrepreneurship, vol. 22 no. 1
Type: Research Article
ISSN: 2574-8904

Keywords

Open Access
Article
Publication date: 2 November 2023

Otmar Varela and Sonya Premeaux

In response to current initiatives that seek to rebalance the facets of academic jobs, this paper aims to examine the impact of teaching, research and service on objective (e.g…

Abstract

Purpose

In response to current initiatives that seek to rebalance the facets of academic jobs, this paper aims to examine the impact of teaching, research and service on objective (e.g. salary) and subjective (i.e. satisfaction) indicators of career success.

Design/methodology/approach

The authors collected data from 182 tenure-track management faculty from public universities in the USA. The selection of participants followed a stratified sample from two traditional segments in higher education, research-intensive and teaching-research balanced institutions. Hierarchical regression analysis was used for testing the study hypotheses.

Findings

Results reveal that research achievements is the only job facet that accounts for objective and subjective indicators of career success across institutions. Outcomes suggest the impact of the initiatives put in place to elevate the role of teaching and service in the life of academics are falling short.

Originality/value

The study provides evidence about the need to adjust policy that seeks to rebalance academic jobs.

Details

Organization Management Journal, vol. 20 no. 5
Type: Research Article
ISSN: 2753-8567

Keywords

Open Access
Article
Publication date: 19 October 2021

Tatiana Garanina, Mikko Ranta and John Dumay

This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss…

19314

Abstract

Purpose

This paper provides a structured literature review of blockchain in accounting. The authors identify current trends, analyse and critique the key topics of research and discuss the future of this nascent field of inquiry.

Design/methodology/approach

This study’s analysis combined a structured literature review with citation analysis, topic modelling using a machine learning approach and a manual review of selected articles. The corpus comprised 153 academic papers from two ranked journal lists, the Association of Business Schools (ABS) and the Australian Business Deans Council (ABDC), and from the Social Science Research Network (SSRN). From this, the authors analysed and critiqued the current and future research trends in the four most predominant topics of research in blockchain for accounting.

Findings

Blockchain is not yet a mainstream accounting topic, and most of the current literature is normative. The four most commonly discussed areas of blockchain include the changing role of accountants; new challenges for auditors; opportunities and challenges of blockchain technology application; and the regulation of cryptoassets. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the sheer volume of information that blockchain records, both professions may shift out of the back-office toward higher-profile advisory roles where accountants try to align competitive intelligence with business strategy, and auditors are called on ex ante to verify transactions and even whole ecosystems.

Research limitations/implications

The authors identify several challenges that will need to be examined in future research. Challenges include skilling up for a new paradigm, the logistical issues associated with managing and monitoring multiple parties all contributing to various public and private blockchains, and the pressing need for legal frameworks to regulate cryptoassets.

Practical implications

The possibilities that blockchain brings to information disclosure, fraud detection and overcoming the threat of shadow dealings in developing countries all contribute to the importance of further investigation into blockchain in accounting.

Originality/value

The authors’ structured literature review uniquely identifies critical research topics for developing future research directions related to blockchain in accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 6 August 2021

Salim Moussa

Predatory publishing is a growing and global issue infecting all scientific domains. Predatory publishers create counterfeit, not (properly) peer-reviewed journals to exploit the…

17105

Abstract

Purpose

Predatory publishing is a growing and global issue infecting all scientific domains. Predatory publishers create counterfeit, not (properly) peer-reviewed journals to exploit the open access (OA) model in which the author pays. The plethora of predatory marketing journals along with the sophisticated deceptive practices of their publishers may create total confusion. One of the many highly likely risks of that bewilderment is when peer-reviewed, prestigious marketing journals cite these pseudo-marketing journals. This phenomenon is called citation contamination. This study aims to investigate the extent of citation contamination in the peer-reviewed marketing literature.

Design/methodology/approach

Using Google Scholar as a citation gathering tool, this study investigates references to four predatory marketing journals in 68 peer-reviewed marketing journals listed in the 2018 version of the Academic Journal Guide by the Chartered Association of Business Schools (CABSs).

Findings

Results indicate that 59 of the 68 CABS-ranked peer-reviewed marketing journals were, up to late January 2021, contaminated by at least one of the four sampled predatory journals. Together, these four pseudo-journals received (at least) 605 citations. Findings from nonparametric statistical procedures show that citation contamination occurred irrespective of the age of a journal or its 2019 Journal Impact Factor (JIF). They also point out that citation contamination happened independently from the fact that a journal is recognized by Clarivate Analytics or not.

Research limitations/implications

This study investigated citations to only four predatory marketing journals in only 68 CABS-listed peer-reviewed marketing journals.

Practical implications

These findings should sound an alarm to the entire marketing community (including academics and practitioners). To counteract citation contamination, recommendations are provided for researchers, practitioners, journal editors and academic and professional associations.

Originality/value

This study is the first to offer a systematic assessment of references to predatory journals in the peer-reviewed marketing literature.

Details

South Asian Journal of Marketing, vol. 2 no. 1
Type: Research Article
ISSN: 2719-2377

Keywords

Open Access
Article
Publication date: 30 October 2023

Arjun Pratap Upadhyay and Pankaj Kumar Baag

This paper reviews the literature on zombie firms to provide a holistic view by delineating their formation, impact, widespread nature, prevention and policy implications.

Abstract

Purpose

This paper reviews the literature on zombie firms to provide a holistic view by delineating their formation, impact, widespread nature, prevention and policy implications.

Design/methodology/approach

This paper uses a systematic literature review methodology, in which 76 papers published in journals ranked on the Australian Business Deans Council (ABDC) 2022 list were reviewed. The study period was from 2000 to 2022.

Findings

Among the main findings, the widespread problems of zombie firms were evident. The authors found that consistent support, either in the form of government grants or a weak financial framework, was responsible for their formation. The suboptimal performance of factors of production, depressed job creation, low innovation and overall negative impact on economic activity are the consequences of zombification. This can be controlled by ensuring better bankruptcy codes, focused on government assistance, technology use and better due diligence by banks.

Practical implications

This review serves as a reference point for future researchers as a cohesive and holistic study presenting a full picture of the problem, so that the proposed solutions are robust and tenable.

Originality/value

This review is among the initial attempts to comprehensively study published work on zombie firms in terms of analyzing their region-specific nature, with an emphasis on definition, causes, impact and prevention.

Details

China Accounting and Finance Review, vol. 26 no. 1
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 7 November 2023

Deepak Verma, Varun Dawar and Pankaj Chaudhary

The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India…

1668

Abstract

Purpose

The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.

Design/methodology/approach

The sample selected represents the 376 non-financial firms listed on the Bombay Stock Exchange (BSE). With a 20-year time frame, the authors used the absolute value of discretionary accruals (McNichols, 2002) (DA) as a proxy for EM, which is inversely related to EQ. The authors analyzed data using OLS, fixed effect (FE), 2SLS and Panel-IV estimators.

Findings

The authors found that most audit attributes positively affect EQ. In the Indian context, joint auditor (JA), auditor size (A_SIZE), auditor fee (A_FEE) and auditor tenure (A_TENURE) have a negative association with EM indicating high EQ. In contrast, auditor rotation (A_ROTATON) positively affects EM confirming low EQ.

Research limitations/implications

The present study uses Big-4 and its member firms as a proxy of auditor size (A_SIZE); instead, other bases may be taken for it, like the dominant audit firms in a particular industry in sample data, etc. The authors have started audit tenure from the base year, i.e. 2001, which may ignore the association of auditor and auditee just before 2001.

Practical implications

The study findings would enhance policymakers' willingness to prepare appropriate regulations regarding JAs and auditor rotation, which might improve financial market efficiency and reduce financial fraud among Indian corporates.

Originality/value

To the best of the authors' knowledge, this is the first study to incorporate “Joint Auditor” (JA) as a proxy for audit quality in the Indian context, which might significantly contribute to the literature.

Details

Asian Journal of Accounting Research, vol. 9 no. 1
Type: Research Article
ISSN: 2459-9700

Keywords

Open Access
Article
Publication date: 15 December 2021

Thilagavathy S. and Geetha S.N.

This study aims to systematically review the existing literature and develop an understanding of work-life balance (WLB) and its relationship with other forms of work-related…

58467

Abstract

Purpose

This study aims to systematically review the existing literature and develop an understanding of work-life balance (WLB) and its relationship with other forms of work-related behavior and unearth research gaps to recommend future research possibilities and priorities.

Design/methodology/approach

The current study attempts to make a detailed survey of the research work done by the pioneers in the domain WLB and its related aspects. A total of 99 research work has been included in this systematic review. The research works have been classified based on the year of publication, geographical distribution, the methodology used and the sector. The various concepts and components that have made significant contributions, factors that influence WLB, importance and implications are discussed.

Findings

The paper points to the research gaps and scope for future research in the area of WLB.

Originality/value

The current study uncovered the research gaps regarding the systematic review and classifications based on demography, year of publication, the research method used and sector being studied.

Details

Vilakshan - XIMB Journal of Management, vol. 20 no. 2
Type: Research Article
ISSN: 0973-1954

Keywords

Open Access
Article
Publication date: 21 March 2022

Sergio Olavarrieta

Despite the general recommendation of using a combination of multiple criteria for research assessment and faculty promotion decisions, the raise of quantitative indicators is…

1553

Abstract

Purpose

Despite the general recommendation of using a combination of multiple criteria for research assessment and faculty promotion decisions, the raise of quantitative indicators is generating an emerging trend in Business Schools to use single journal impact factors (IFs) as key (unique) drivers for those relevant school decisions. This paper aims to investigate the effects of using single Web of Science (WoS)-based journal impact metrics when assessing research from two related disciplines: Business and Economics, and its potential impact for the strategic sustainability of a Business School.

Design/methodology/approach

This study collected impact indicators data for Business and Economics journals from the Clarivate Web of Science database. We concentrated on the IF indicators, the Eigenfactor and the article influence score (AIS). This study examined the correlations between these indicators and then ranked disciplines and journals using these different impact metrics.

Findings

Consistent with previous findings, this study finds positive correlations among these metrics. Then this study ranks the disciplines and journals using each impact metric, finding relevant and substantial differences, depending on the metric used. It is found that using AIS instead of the IF raises the relative ranking of Economics, while Business remains basically with the same rank.

Research limitations/implications

This study contributes to the research assessment literature by adding substantial evidence that given the sensitivity of journal rankings to particular indicators, the selection of a single impact metric for assessing research and hiring/promotion and tenure decisions is risky and too simplistic. This research shows that biases may be larger when assessment involves researchers from related disciplines – like Business and Economics – but with different research foundations and traditions.

Practical implications

Consistent with the literature, given the sensibility of journal rankings to particular indicators, the selection of a single impact metric for assessing research, assigning research funds and hiring/promotion and tenure decisions is risky and simplistic. However, this research shows that risks and biases may be larger when assessment involves researchers from related disciplines – like Business and Economics – but with different research foundations and trajectories. The use of multiple criteria is advised for such purposes.

Originality/value

This is an applied work using real data from WoS that addresses a practical case of comparing the use of different journal IFs to rank-related disciplines like Business and Economics, with important implications for faculty tenure and promotion committees and for research funds granting institutions and decision-makers.

Details

Journal of Economics, Finance and Administrative Science, vol. 27 no. 53
Type: Research Article
ISSN: 2218-0648

Keywords

Open Access
Article
Publication date: 25 August 2022

Ashish Kumar, Shikha Sharma, Ritu Vashistha, Vikas Srivastava, Mosab I. Tabash, Ziaul Haque Munim and Andrea Paltrinieri

International Journal of Emerging Markets (IJoEM) is a leading journal that publishes high-quality research focused on emerging markets. In 2020, IJoEM celebrated its fifteenth…

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Abstract

Purpose

International Journal of Emerging Markets (IJoEM) is a leading journal that publishes high-quality research focused on emerging markets. In 2020, IJoEM celebrated its fifteenth anniversary, and the objective of this paper is to conduct a retrospective analysis to commensurate IJoEM's milestone.

Design/methodology/approach

Data used in this study were extracted using the Scopus database. Bibliometric analysis, using several indicators, is adopted to reveal the major trends and themes of a journal. Mapping of bibliographic data is carried using VOSviewer.

Findings

Study findings indicate that IJoEM has been growing for publications and citations since its inception. Four significant research directions emerged, i.e. consumer behaviour, financial markets, financial institutions and corporate governance and strategic dimensions based on cluster analysis of IJoEM's publications. The identified future research directions are focused on emergent investments opportunities, trends in behavioural finance, emerging role technology-financial companies, changing trends in corporate governance and the rising importance of strategic management in emerging markets.

Originality/value

To the best of the authors' knowledge, this is the first study to conduct a comprehensive bibliometric analysis of IJoEM. The study presents the key themes and trends emerging from a leading journal considered a high-quality research journal for research on emerging markets by academicians, scholars and practitioners.

Details

International Journal of Emerging Markets, vol. 19 no. 4
Type: Research Article
ISSN: 1746-8809

Keywords

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