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11 – 20 of 779Kris Hardies and Rihab Khalifa
The purpose of this paper is to reflect on the corpus of gender research in accounting journals, with the overall aim of evaluating the extent to which it has contributed to the…
Abstract
Purpose
The purpose of this paper is to reflect on the corpus of gender research in accounting journals, with the overall aim of evaluating the extent to which it has contributed to the understanding of the organization of accounting and its social and organizational functions.
Design/methodology/approach
Gender articles have been critically analyzed. The selection included all gender papers published between the years 2000 and 2014, in 58 journals ranked A*, A and B from the Australian Business Deans Council (ABDC) journal ranking list. Patterns within the publishing norms of those journals were identified and critically reflected upon.
Findings
Gender research has been grouped into three categories, namely, gender as a dummy (or control) variable, gender as giving voice and gender as a process and organizing principle. Of these three categories, it can be contended that using gender as a dummy variable is very common, and it proved to be the least fruitful in explicating the roles of gender in accounting. Moreover, many published papers confuse sex with gender.
Research limitations/implications
This paper discusses future avenues and approaches for research gender in accounting without, however, expanding on recent changes in gender research.
Originality/value
This paper is the first to systematically review gender research in the accounting field over the past three decades. Its key insight is to identify two persistent pitfalls within the current gender research practice, namely, the use of gender as a control variable only and the confusion of sex with gender. These pitfalls diminish the value of gender research overall and render it less relevant to the broader accounting literature. By using the term gender either as an add-on or, mistakenly, as a biological rather than cultural marker, the totality of those articles helps marginalize gender as an accounting research area because they fail to bring about the reconceptualization of accounting as a discipline. This stands in marked contrast to the achievements of gender approaches in other disciplines, such as sociology, history or work and employment. Articles that frequently decry the status of gender in accounting research turn out to be also reinforcing the marginalization of gender in accounting.
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Chih-Fong Tsai, Ya-Han Hu and Shih-Wen George Ke
Ranking relevant journals is very critical for researchers to choose their publication outlets, which can affect their research performance. In the management information systems…
Abstract
Purpose
Ranking relevant journals is very critical for researchers to choose their publication outlets, which can affect their research performance. In the management information systems (MIS) subject, many related studies conducted surveys as the subjective method for identifying MIS journal rankings. However, very few consider other objective methods, such as journals’ impact factors and h-indexes. The paper aims to discuss these issues.
Design/methodology/approach
In this paper, top 50 ranked journals identified by researchers’ perceptions are examined in terms of the correlation to the rankings by their impact factors and h-indexes. Moreover, a hybrid method to combine these different rankings based on Borda count is used to produce new MIS journal rankings.
Findings
The results show that there are low correlations between the subjective and objective based MIS journal rankings. In addition, the new MIS journal rankings by the Borda count approach can also be considered for future researches.
Originality/value
The contribution of this paper is to apply the Borda count approach to combine different MIS journal rankings produced by subjective and objective methods. The new MIS journal rankings and previous studies can be complementary to allow researchers to determine the top-ranked journals for their publication outlets.
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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…
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.
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Augmented reality (AR) has received massive attention in online retail. Therefore, the paper aims to review the state-of-the-art literature on AR in online retailing, by…
Abstract
Purpose
Augmented reality (AR) has received massive attention in online retail. Therefore, the paper aims to review the state-of-the-art literature on AR in online retailing, by identifying the antecedents, drives, outcomes, theoretical lenses, typology and methodological approaches. The study further aims to identify the critical avenues for future research.
Design/methodology/approach
To advance the conceptual and managerial understanding of AR, the study synthesizes the literature through a systematic literature review approach by reviewing 53 articles.
Findings
Several AR characteristics significantly influence utilitarian, hedonic, perceived risk and experiential value, ultimately resulting in a positive attitude, decision-making assistance and behavioural intentions, wherein customer experience (flow, spatial presence, mental imagery and immersion) plays a mediating role in the process. The study also lists the top authors, articles, journals, countries, theories and methodology used.
Originality/value
The study provides a comprehensive framework on consumer behaviour towards AR in online retailing. Further, the study proposes the future research agenda in the social side of AR, the dark side of AR, customer engagement, use of AR for experiential value and AR marketing domain.
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William I. MacKenzie Jr, Robert F. Scherer, Timothy J. Wilkinson and Norman A. Solomon
The purpose of this paper is to conduct a systematic review of the research on the quality and value of AACSB International accreditation.
Abstract
Purpose
The purpose of this paper is to conduct a systematic review of the research on the quality and value of AACSB International accreditation.
Design/methodology/approach
Data were abstracted from published journal articles between 2003 and 2017 in which the words “AACSB” and “quality” or “value” (or both quality and value) were used in the title or the article text.
Findings
In total, 91 studies were identified that have been published on the value and/or quality of AACSB accreditation. These studies focused primarily on students and faculty and were conducted using survey research methods. Results indicate that accreditation does have some effects on stakeholder value and quality.
Research limitations/implications
While there is evidence to support the importance of accreditation to enhance the quality and value of business schools, additional research is needed to empirically support the quality and value propositions.
Practical implications
In order to effectively communicate to stakeholders how AACSB accreditation enhances the business school, the current study’s findings indicate that identification of indicators and factors that affect quality and value would be productive.
Originality/value
This study contributes insight on what is currently known about the quality and value of AACSB accreditation to both internal and external stakeholders from research conducted over an extended period of time.
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Ralph W. Adler and Gregory Liyanarachchi
The purpose of this paper is to report successful authors’ views about the editorial review processes of a set of 42 accounting journals. The two main objectives are: to enlighten…
Abstract
Purpose
The purpose of this paper is to report successful authors’ views about the editorial review processes of a set of 42 accounting journals. The two main objectives are: to enlighten editors and journal publishers in their quest to improve their journals’ editorial review processes and to inform prospective authors about the past experiences successful authors have had with the 42 accounting journals.
Design/methodology/approach
A Webmail survey was used to collect data about authors’ experiences with publishing in one of the 42 accounting journals. A total of 856 responses (40 per cent response rate) was received. Various statistical analyses were used to explore a range of editorial review process features, including the timeliness of editorial feedback, timeliness of publishing accepted manuscripts, quality of the feedback provided and performance of the editor.
Findings
Authors were found to be generally quite satisfied with the editorial review processes of the journals in which they published. There were, however, notable leaders and laggards observed among the 42 journal titles. The survey findings also revealed that many journals use the practice of basing their editorial decisions on the comments of a single reviewer. In fact, this practice is most prevalent among the journals that are commonly perceived as the field’s “top” journals. These and other editorial review results – for example, comparisons between journal-tiers, geographical locations of editorial review offices and journal specialties – are discussed.
Originality/value
This paper extends and moves well beyond Adler and Liyanarachchi (2011), by exploring such additional author perceptions of the editorial review process as the performance of journal editors, the use of multiple reviewers and reviewers’ reporting of the typical faults/weaknesses in the papers they read. Exposing to public scrutiny an academic discipline’s editorial review processes is quite common in some fields of research, most notably medicine. Doing so in the accounting discipline addresses a need that many of the respondents felt was highly necessary and long overdue. While authors will benefit from the paper’s insights, editors and publishers are expected to as well.
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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.
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.
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This paper aims to provide a comprehensive bibliometric analysis of the current state of social media literature by examining co-word network analysis and thematic keyword…
Abstract
Purpose
This paper aims to provide a comprehensive bibliometric analysis of the current state of social media literature by examining co-word network analysis and thematic keyword analysis of both scholars and hospitality and tourism journals in three sub-periods (2002-2006, 2007-2012 and 2013-2018).
Design/methodology/approach
This research used a bibliometric analysis of social media literature in the field of hospitality and tourism by synthesizing the literature of a large sample of 601 studies over an extended time period (2002-2018).
Findings
The jump in the number of examined contexts, platforms, methodological approaches and research implications during 2007-2012 has marked the start of social media as a new phenomenon in hospitality and tourism research. Interestingly, International Journal of Contemporary Hospitality Management was a leading contributor to social media research between 2017 and 2018. The period 2013-2018 has witnessed newly emerging trends such as “big data,” “e-tourism,” “green experience” and “smart tourism.” This study’s analysis indicated that few keywords in social media appeared in the maturity stage. New platforms such as “Expedia,” “Foursquare,” “Flickr,” “Pinterest,” “Couchsurfing” and “Twitter” appeared between 2013 and 2018.
Originality/value
The scope of past research on the evolution of social media was limited to either a few of the most popular cited journals and/or analysis within a narrow time span. In contrast, the present study aims to uncover the rapid progress in social media research between 2002 and 2018, addressing growth in breadth and depth of thematic areas. Finally, this paper concluded with the proposal of knowledge-based life cycle framework that identifies key themes related to social media research. This framework provided insights into what has been addressed in previous literature (maturity and decline stages) and reported the topics that have been under-researched (introduction and growth stages).
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Rowena Sinclair and Carolyn J. Cordery
This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how…
Abstract
Purpose
This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how academics and standard setters can collaborate on accounting and audit research and assist standard setters to act in the public interest.
Design/methodology/approach
The approach is primarily a literature and document review of relevant issues, summarising New Zealand’s standard setting arrangements, providing examples of successful policy-changing research, and making recommendations on future research topics.
Findings
Despite the long-held views of a gap between academic researchers and standard setters, increasingly standard setters utilise research and request input from academics in their deliberations. Standard setters can increase the likelihood of relevant research by promoting critical issues for research and connecting their practitioner networks with academics. Academics can bridge the gap by selecting topics of mutual interest and by communicating their findings extensively and well.
Practical implications
Increasing collaboration should lead to better accounting and audit standards.
Originality/value
This paper highlights matters of concern in the New Zealand standard setting environment where there is a strategic objective to undertake research.
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