Search results

1 – 10 of over 2000
Article
Publication date: 13 May 2024

Linh Thi Phuong Nguyen, Natdanai Aleenajitpong and Sakun Boon-itt

This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future…

Abstract

Purpose

This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future trends for scholarly investigation.

Design/methodology/approach

Using the bibliometric method, the paper analyzed 321 academic articles and reviews in international journals from the Scopus database. Science mapping, including strategic diagrams, network analysis and thematic maps, was used to analyze the evolution of topics and to recommend future research trends.

Findings

EA research is an emerging trend. This study presents the landscape of EA research by constructing the “synthesis house of knowledge” in EA. Significant EA research areas were identified and future research trends were suggested based on the results.

Practical implications

This paper provides insights into the current state of EA research and identifies potential future research trends that can help scholars and experts develop and stimulate further advancement of the research in this field.

Social implications

Results may motivate policymakers and government agencies to formulate regulations to enforce appropriate corporate environmental strategies to better manage environmental costs and reduce community environmental impact.

Originality/value

The study provides an intellectually structured literature review of the EA research field; identifies the main themes through the innovative use of network analysis, strategic diagrams and thematic maps; highlights research gaps; and offers potential research questions and suggestions for future research. The novelty of this paper lies in the “synthesis house of knowledge” in EA and the research gaps and potential and specific research questions constructed from the findings.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 31 July 2023

Ika Permatasari and Bambang Tjahjadi

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions…

Abstract

Purpose

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

Design/methodology/approach

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

Findings

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

Research limitations/implications

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

Practical implications

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

Originality/value

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 25 March 2024

Maria Holgado, Constantin Blome, Martin C. Schleper and Nachiappan Subramanian

The purpose of this article is to discuss how the mastery of resilience in operations and supply chains plays a significant role in the transition to a more sustainable future…

Abstract

Purpose

The purpose of this article is to discuss how the mastery of resilience in operations and supply chains plays a significant role in the transition to a more sustainable future. Furthermore, it is supposed to propose avenues for future research on operational and supply chain resilience, interacting with the sustainability literature in our field.

Design/methodology/approach

A conceptual review of resilience and sustainability themes within operations and supply chain management research is conducted. Reflections on the topic are informed by relevant literature published over the last decade.

Findings

The major conceptual contributions are threefold: (1) This article elaborates on the understanding of operational resilience and supply chain resilience concepts and reviews their respective primary research streams. (2) It proposes resilience as the missing element in the pursuit of excellence in organizations that want to contribute to a more sustainable future. (3) The article offers a research framework that provides a future research agenda at the intersection of resilience and sustainability in operations and supply chain management research.

Originality/value

The article highlights gaps in current research and illustrates further areas of research that need to be addressed to maximize the contribution of operations and supply chain management research in supporting practitioners to achieve a more sustainable future.

Details

International Journal of Operations & Production Management, vol. 44 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 19 September 2023

Manoj Chatpibal, Wornchanok Chaiyasoonthorn and Singha Chaveesuk

This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to…

Abstract

Purpose

This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.

Design/methodology/approach

Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.

Findings

The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.

Originality/value

The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.

Article
Publication date: 15 August 2023

Ganesh Kumar R.

This study aims to enhance the knowledge by offering perspectives from an emerging market by reviewing the existing literature on food tourism. This study applies a multimethod…

Abstract

Purpose

This study aims to enhance the knowledge by offering perspectives from an emerging market by reviewing the existing literature on food tourism. This study applies a multimethod analysis, providing insights into the advancement of food tourism in India, the contributions, critical findings and emerging research themes.

Design/methodology/approach

The study adopted a multimethod analysis using descriptive, narrative and bibliometric analysis using VOSviewer to analyze research papers published on food tourism in India shortlisted from Scopus and Google Scholar.

Findings

Future research should focus on gauging the potential of food tourism in different regions of the country, applying theoretical frameworks that have not been used. “Culinary Diversity and Heritage,” “Sustainable and Responsible Food Tourism,” “Consumer Behavior and Food Tourism Experiences,” “Rural Development and Economic Impact,” “Technology and Digitalization,” “Stakeholder Collaboration,” “Food Safety and Hygiene” and “Policy and Regulation” were the identified future research themes. These findings are significant for emerging economies across the globe.

Research limitations/implications

This study summarized the progress of food tourism research in India, the contributions and emerging themes, supplementing the need to study food tourism in India. This study contributed methodologically to the literature by adopting a multimethod review combining descriptive, narrative and bibliometric analysis. Finally, by proposing ideas and constructs for future research, this study provides directions for future food tourism research from an emerging market’s perspective.

Practical implications

Findings will assist managers and stakeholders in comprehending the factors influencing tourists, destination marketing and branding, aiding in effective planning and executing food tourism strategies to promote destinations. The identified themes and keywords can help academicians and researchers dwell upon the emerging research themes in food tourism.

Originality/value

To the best of the author’s knowledge, this is the first study analyzing food tourism research in India adopting a multimethod analysis. The study provides an in-depth analysis applying descriptive, narrative and bibliometric analysis, highlighting the critical trends and research themes. A framework for future studies was also proposed.

目的

该研究旨在通过回顾有关美食旅游的现有文献, 提供来自新兴市场的观点, 从而强化现有的知识。本研究采用多方法分析, 深入了解印度美食旅游的发展、贡献、重要发现和新兴研究主题。

设计/方法/方法

该研究采用了多种方法分析, 使用 VOSviewer 进行描述性、叙述性和文献计量分析, 以分析从 Scopus 和谷歌学术搜索中入围的关于印度美食旅游的研究论文。

调查结果

未来的研究应侧重于衡量该国不同地区美食旅游的潜力, 应用尚未使用的理论框架。 “烹饪多样性和传统”、“可持续和负责任的美食旅游”、“消费者行为和美食旅游体验”、“农村发展和经济影响”、“技术和数字化”、“利益相关者协作”、“食品安全和卫生”, “政策与法规”是确定的未来研究主题。这些发现对全球新兴经济体具有重要意义。

理论意义

本研究总结了印度美食旅游研究的进展、贡献和新兴主题, 补充了研究印度美食旅游的必要性。本研究采用结合描述性、叙述性和文献计量分析的多方法回顾, 在方法论上为文献做出了贡献。最后, 通过提出未来研究的思路和结构, 本研究从新兴市场的角度为未来的美食旅游研究提供了方向。

实践意义

调查结果将帮助管理者和利益相关者理解影响游客、目的地营销和品牌的因素, 帮助有效规划和执行食品旅游战略以促进目的地。 确定的主题和关键词可以帮助院士和研究人员深入研究食品旅游中新兴的研究主题。

独创性/价值

Objetivo

El estudio tiene como objetivo mejorar el conocimiento al ofrecer perspectivas de un mercado emergente mediante la revisión de la literatura existente sobre turismo gastronómico. Este estudio aplica un análisis de múltiples métodos, que proporciona información sobre el avance del turismo gastronómico en la India, las contribuciones, los hallazgos críticos y los temas de investigación emergentes.

Diseño/metodología/enfoque

El estudio adoptó un análisis multimétodo mediante un análisis descriptivo, narrativo y bibliométrico utilizando VOSviewer para analizar los artículos de investigación publicados sobre el turismo gastronómico en la India preseleccionados de Scopus y Google Scholar.

Resultados

La investigación futura debería centrarse en calibrar el potencial del turismo gastronómico en las distintas regiones del país, aplicando marcos teóricos que no se han utilizado. “Diversidad culinaria y patrimonio”, “Turismo gastronómico sostenible y responsable”, “Comportamiento del consumidor y experiencias de turismo gastronómico”, “Desarrollo rural e impacto económico”, “Tecnología y digitalización”, “Colaboración de las partes interesadas”, “Seguridad e higiene alimentaria”, “Política y regulación” fueron los temas de investigación futura identificados. Estos hallazgos son significativos para las economías emergentes de todo el mundo.

Implicaciones teóricas

Este estudio resumió el progreso de la investigación sobre turismo alimentario en la India, las contribuciones y los temas emergentes, complementando la necesidad de estudiar el turismo alimentario en la India. Este estudio contribuyó metodológicamente a la bibliografía al adoptar una revisión multimétodo que combina el análisis descriptivo, narrativo y bibliométrico. Por último, al proponer ideas y constructos para futuras investigaciones, este estudio proporciona orientaciones para futuras investigaciones sobre el turismo gastronómico desde la perspectiva de un mercado emergente.

Implicaciones practices

Los resultados ayudarán a los gestores y a las partes interesadas a comprender los factores que influyen en los turistas, el marketing de los destinos y la creación de marcas, contribuyendo a una planificación y ejecución eficaces de las estrategias de turismo gastronómico para promocionar los destinos. Los temas y palabras clave identificados pueden ayudar a los académicos e investigadores a profundizar en los temas de investigación emergentes en el turismo gastronómico.

Originalidad/valor

Se trata del primer estudio que analiza la investigación sobre turismo gastronómico en la India adoptando un análisis multimétodo. El estudio proporciona un análisis en profundidad aplicando un análisis descriptivo, narrativo y bibliométrico, destacando las tendencias críticas y los temas de investigación. También se propone un marco para futuros estudios.

Article
Publication date: 8 August 2023

Rob Law, Soey Sut Ieng Lei, Ke Zhang and Arthur Lau

Through critically reflecting on existing research on information and communication technology (ICT) in hospitality, the purpose of this study is to propose recommendations for…

Abstract

Purpose

Through critically reflecting on existing research on information and communication technology (ICT) in hospitality, the purpose of this study is to propose recommendations for future research to further narrow the theory-practice gap.

Design/methodology/approach

Personal experiences along with evidence from the literature provide a foundation for discussion, which is further enriched by integrating industry practitioners’ points of view.

Findings

Single-perspective and technology adoption studies have dominated ICT research in the hospitality literature. Technology effectiveness has often been measured indirectly. Oversimplifying technological issues has limited the generalizability of research findings.

Research limitations/implications

Future studies are suggested to go beyond examining technology adoption, embrace multi-perspective approaches and incorporate a wider range of situational and contextual factors.

Originality/value

Through a unique perspective, this study highlights the limitations of previous ICT research in the hospitality literature and provides suggestions for future research to better meet the needs of practitioners. The arguments presented are not purely from an academic standpoint, as they have been endorsed by senior industry executives.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 6
Type: Research Article
ISSN: 0959-6119

Keywords

Open Access
Article
Publication date: 7 February 2024

James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over…

Abstract

Purpose

This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity.

Design/methodology/approach

A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research.

Findings

The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems.

Originality/value

Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Content available
Article
Publication date: 17 July 2023

Ali Nikseresht, Davood Golmohammadi and Mostafa Zandieh

This study reviews scholarly work in sustainable green logistics and remanufacturing (SGLR) and their subdisciplines, in combination with bibliometric, thematic and content…

1475

Abstract

Purpose

This study reviews scholarly work in sustainable green logistics and remanufacturing (SGLR) and their subdisciplines, in combination with bibliometric, thematic and content analyses that provide a viewpoint on categorization and a future research agenda. This paper provides insight into current research trends in the subjects of interest by examining the most essential and most referenced articles promoting sustainability and climate-neutral logistics.

Design/methodology/approach

For the literature review, the authors extracted and sifted 2180 research and review papers for the period 2008–2023 from the Scopus database. The authors performed bibliometric and content analyses using multiple software programs such as Gephi, VOSviewer and R programming.

Findings

The SGLR papers can be grouped into seven clusters: (1) The circular economy facets; (2) Decarbonization of operations to nurture a climate-neutral business; (3) Green sustainable supply chain management; (4) Drivers and barriers of reverse logistics and the circular economy; (5) Business models for sustainable logistics and the circular economy; (6) Transportation problems in sustainable green logistics and (7) Digitalization of logistics and supply chain management.

Practical implications

In this review, fundamental ideas are established, research gaps are identified and multiple future research subjects are proposed. These propositions are categorized into three main research streams, i.e. (1) Digitalization of SGLR, (2) Enhancing scopes, sectors and industries in the context of SGLR and (3) Developing more efficient and effective climate-neutral and climate change-related solutions and promoting more environmental-related and sustainability research concerning SGLR. In addition, two conceptual models concerning SGLR and climate-neutral strategies are developed and presented for managers and practitioners to consider when adopting green and sustainability principles in supply chains. This review also highlights the need for academics to go beyond frameworks and build new techniques and instruments for monitoring SGLR performance in the real world.

Originality/value

This study provides an overview of the evolution of SGLR; it also clarifies concepts, environmental concerns and climate change practices, particularly those directed to supply chain management.

Article
Publication date: 22 August 2023

Rob Law, Sirong Chen, Xiaonan Li and Davis Ka Chio Fong

This study aims to analyze review research in hospitality, identifying the structure and most recent developments in current hospitality review studies while providing exploratory…

354

Abstract

Purpose

This study aims to analyze review research in hospitality, identifying the structure and most recent developments in current hospitality review studies while providing exploratory insights for future research in this research area.

Design/methodology/approach

Using bibliometric analysis, content analysis and a quantitative systematic literature review, this study provides a comprehensive review and critical analysis of 128 review studies published in leading hospitality journals (International Journal of Contemporary Hospitality Management, International Journal of Hospitality Management and Journal of Hospitality Marketing and Management).

Findings

This paper presents a comprehensive and in-depth discussion based on the title, journal source, author contribution, year of publication, sample size, selected period, database selection, methodology, data collection methods, themes, regional selection, keywords, abstracts and results of the hospitality review studies analyzed. The findings provide new insights to advance the theoretical and practical implications of review studies in hospitality.

Research limitations/implications

This research provides critical insights for both hospitality review studies and academic and industry hospitality personnel.

Originality/value

As a pioneering study in research on review studies, the results of this paper focus not only on a systematic overview and assessment of recent hospitality review works but also on the future agenda of hospitality and review studies.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 6
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 13 May 2024

Walton Wider, Jiaming Lin and Muhammad Ashraf Fauzi

The capacity of organizations to adapt swiftly and implement innovative approaches has ignited discussions about which human resource management (HRM) practices can foster…

Abstract

Purpose

The capacity of organizations to adapt swiftly and implement innovative approaches has ignited discussions about which human resource management (HRM) practices can foster creativity and innovative work behavior (IWB) among employees. Research suggests that IWB thrives in an environment where HRM acts as the architect, influencer and developer. However, our understanding of the specific HRM practices that promote innovative work behaviors remains limited. Existing studies offer scattered and occasionally conflicting insights, particularly concerning measurements and theoretical frameworks that could enable greater generalizability. Consequently, a comprehensive review of the relationships between HRM, innovation and IWB could provide clearer evidence about how HRM impacts innovation. This research presents a bibliometric analysis of research on the relationship between HRM and IWB. The purpose of this analysis is to provide an in-depth overview of the current state and future prospects of HRM and IWB by examining past and current research trends and predict future research directions.

Design/methodology/approach

The study used a bibliometric approach to collect 280 journal articles from the Web of Science database. The study identifies the most influential publications, outlines the knowledge structure and forecasts future trends using co-citation and co-word analysis.

Findings

The results of the co-citation and co-word analysis revealed the existence of four clusters. While acknowledging some limitations, this review sheds light on the expanding field of HRM and IWB research.

Practical implications

The study provides a comprehensive understanding of HRM and IWB as well as insights into future advancements in the field.

Originality/value

This is the first study to use bibliometric analysis based on the Web of Science (WOS) database to conduct a quantitative evaluation of the HRM practice and IWB literature.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

1 – 10 of over 2000