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1 – 10 of over 10000Olatoyese Zaccheus Oni, AbdulLateef Olanrewaju and Soo Cheen Khor
Contrasted with some other industries, the construction industry has been linked with the most noteworthy accident occurrence rate, the majority of which has been related to poor…
Abstract
Purpose
Contrasted with some other industries, the construction industry has been linked with the most noteworthy accident occurrence rate, the majority of which has been related to poor health and safety practises. This paper therefore sets out to conduct a comprehensive review of the critical success factors that can aid sustainable health and safety practises on construction sites in Malaysia.
Design/methodology/approach
The review focussed heavily on published reports, drawn between the years 2000 and 2022. The Scopus database was used for gathering the articles reviewed for this study.
Findings
After reviewing various literature studies, a total of 106 critical success factors were identified. All these factors were then categorised under the three pillars of sustainability. A total of 48 factors were grouped under the economic factors, 37 factors were grouped under the social factors and the remaining 21 factors were grouped under the environmental factors.
Originality/value
This paper conducted a comprehensive review of the critical success factors for bridging sustainability and health and safety. This study will help in developing a sustainable health and safety model that can drastically reduce the accident rate on the construction site.
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Maria Giovina Pasca, Maria Francesca Renzi, Laura Di Pietro and Roberta Guglielmetti Mugion
The present study aims to synthesize and conceptualize, through a systematic literature review (SLR), the current state of gamification knowledge in the tourism and hospitality…
Abstract
Purpose
The present study aims to synthesize and conceptualize, through a systematic literature review (SLR), the current state of gamification knowledge in the tourism and hospitality (T&H) sector, providing a roadmap for future research recommendations for service research and practice.
Design/methodology/approach
The research is based on a systematic literature review and adopts a systematic quantitative approach to summarize existing evidence on gamification usage in the T&H sector, focusing on relevant service literature on gamification. The authors analyze 36 papers published between 2011 and 2019.
Findings
The authors synthesize existing knowledge into five themes describing gamification's role in T&H (Edutainment, Sustainable behavior, Engagement factors, Service provider-generated content and User-generated reviews). Then, a cross-analysis of the five themes reveals the pivotal elements (affordances, behavioral and psychological outcomes, and benefits) generated by gamification mechanics in T&H, simultaneously highlighting potential implications and relevant insights for service literature. The review identifies critical issues affecting gamification research and provides a future research agenda, considering opportunities for T&H and service research.
Originality/value
The study provides the first SLR investigating gamification in T&H. The findings present potential implications and relevant insights for T&H contributing to the construction of a more holistic understanding of gamification adoption in service research.
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Francesca Manes-Rossi, Giuseppe Nicolò and Daniela Argento
Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of…
Abstract
Purpose
Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.
Design/methodology/approach
A structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.
Findings
The critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.
Originality/value
This paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.
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Diego Tlapa, Jorge Limon, Jorge L García-Alcaraz, Yolanda Baez and Cuauhtémoc Sánchez
The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the effects of…
Abstract
Purpose
The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the effects of top management support (TMS), implementation strategy (IS), and collaborative team (CT) on project performance (PP) in Mexican manufacturing companies.
Design/methodology/approach
Based on a SS literature review, a survey was conducted to capture practitioners’ viewpoints about CSFs for SS implementation and their impact on performance in manufacturing companies. A factor analysis and structural equation modeling were conducted in order to identify and analyze causal relationships.
Findings
The results suggest that CSFs grouped in the constructs TMS, IS, and CT have a positive impact on PP as measured by cost reduction, variation reduction, and quality improvement.
Research limitations/implications
Although the empirical data collected supported the proposed model, results might differ among organizations in different countries. In addition, the study did not analyze a unique performance metric; instead, general PP dimensions were used.
Practical implications
Boosting the TMS, IS, and CT enhances positive PP of SS in manufacturing companies.
Originality/value
IS as a construct has not been studied exhaustively; this work contributes to a better understanding of it and its impact on PP. Additionally, studies of SS in Latin America are limited, so this study gives a complementary vision to practitioners and researchers about it.
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Christian Nnaemeka Egwim, Hafiz Alaka, Eren Demir, Habeeb Balogun and Saheed Ajayi
This study aims to develop a comprehensive conceptual framework that serves as a foundation for identifying most critical delay risk drivers for Building Information Modelling…
Abstract
Purpose
This study aims to develop a comprehensive conceptual framework that serves as a foundation for identifying most critical delay risk drivers for Building Information Modelling (BIM)-based construction projects.
Design/methodology/approach
A systematic review was conducted using Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to identify key delay risk drivers in BIM-based construction projects that have significant impact on the performance of delay risk predictive modelling techniques.
Findings
The results show that contractor related driver and external related driver are the most important delay driver categories to be considered when developing delay risk predictive models for BIM-based construction projects.
Originality/value
This study contributes to the body of knowledge by filling the gap in lack of a conceptual framework for selecting key delay risk drivers for BIM-based construction projects, which has hampered scientific progress toward development of extremely effective delay risk predictive models for BIM-based construction projects. Furthermore, this study's analyses further confirmed a positive effect of BIM on construction project delay.
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Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…
Abstract
Purpose
In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.
Design/methodology/approach
We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.
Findings
Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.
Practical implications
There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.
Originality/value
Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.
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Milind Tiwari, Jamie Ferrill and Douglas M.C. Allan
This paper aims to offer the first known synthesis of peer-reviewed literature on trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining…
Abstract
Purpose
This paper aims to offer the first known synthesis of peer-reviewed literature on trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining prominence across scholarship and practice, this foundation is pertinent for future TBML research.
Design/methodology/approach
A systematic literature review was undertaken with a formulaic search string. Both qualitative (thematic) and quantitative (meta) analysis methods were used to illustrate the findings.
Findings
The systematic literature review, using qualitative and quantitative synthesis, led to a thematic categorization of extant TBML literature into four categories: TBML risk assessment, TBML detection, the role of professionals and understanding of TBML. Due to the limited number of studies, insights that can be drawn from the extant literature on the best way to combat TBML are also limited.
Originality/value
As the first systematic literature review on TBML, this study identified that the existing TBML literature has focused on increasing the understanding of the phenomenon in terms of its definition and mechanisms, detection, linkage with other crimes, such as organized crime and terrorism financing, and risk assessment frameworks. The originality of these findings lies in identifying areas future researchers might explore to broaden the academic literature.
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John Sherlock and Grant Morgan
This paper advocates for and describes the use of provocative statements as a leadership assignment to foster critical thinking. Critical thinking is an essential competency for…
Abstract
This paper advocates for and describes the use of provocative statements as a leadership assignment to foster critical thinking. Critical thinking is an essential competency for leaders who must analyze issues and convince others of their point of view as they compete for scarce internal resources. The provocative statement assignment incorporates common elements from long-established practices of Socratic questioning, debate, argumentation analysis, and rhetoric. It challenges students to develop and advocate their point of view on the controversial issues of their field. Preliminary findings of student perceptions of the assignment in a graduate leadership class are presented which suggest the assignment can be a powerful learning tool.
Silvana Secinaro, Francesca Dal Mas, Valerio Brescia and Davide Calandra
This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.
Abstract
Purpose
This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.
Design/methodology/approach
The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting” or “auditing” or “accountability.” Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded.
Findings
This study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies and relationships with accounting theories. Among the most interesting insights, the results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated.
Originality/value
This study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.
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Roberto Linzalone, Salvatore Ammirato and Alberto Michele Felicetti
Crowdfunding (CF) is a digital-financial innovation that, bypassing credit crisis, bank system rigidities and constraints of the capital market, is allowing new ventures and…
Abstract
Purpose
Crowdfunding (CF) is a digital-financial innovation that, bypassing credit crisis, bank system rigidities and constraints of the capital market, is allowing new ventures and established companies to get the needed funds to support innovations. After one decade of research, mainly focused on relations between variables and outcomes of the CF campaign, the literature shows methodological lacks about the study of its overall behavior. These reflect into a weak theoretical understanding and inconsistent managerial guidance, leading to a 27% success ratio of campaigns. To bridge this gap, this paper embraces a “complex system” perspective of the CF campaign, able to explore the system's behavior of a campaign over time, in light of its causal loop structure.
Design/methodology/approach
By adopting and following the document model building (DMB) methodology, a set of 26 variables and mutual causal relations modeled the system “Crowdfunding campaign” and a data set based on them and crafted to model the “Crowdfunding campaign” with a causal loop diagram. Finally, system archetypes have been used to link the causal loop structure with qualitative trends of CF's behavior (i.e. the raised capital over time).
Findings
The research brought to 26 variables making the system a “Crowdfunding campaign.” The variables influence each other, thus showing a set of feedback loops, whose structure determines the behavior of the CF campaign. The causal loop structure is traced back to three system archetypes, presiding the behavior in three stages of the campaign.
Originality/value
The value of this paper is both methodological and theoretical. First, the DMB methodology has been expanded and reinforced concerning previous applications; second, we carried out a causation analysis, unlike the common correlation analysis; further, we created a theoretical model of a “Crowdfunding Campaign” unlike the common empirical models built on CF platform's data.
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