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This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from 1996 to 2017. We begin with some brief institutional details about derivatives and then summarize studies explaining when and why firms use derivatives. We then discuss the evolution of the accounting rules related to derivatives (and associated disclosure requirements) and studies that examine changes in these requirements over the years. Next, we review the literature that examines the consequences of firms’ derivative use to various capital market participants (i.e., managers, analysts, investors, boards of directors, etc.), with an emphasis on the role that the accounting and disclosure rules play in such consequences. Finally, we discuss the importance of industry affiliation on firms’ derivative use and the role that industry affiliation plays in derivatives research. Overall, our review suggests that, perhaps due to their inherent complexity and data limitations, derivatives are relatively understudied in accounting, and we highlight several areas where future research is needed.

Given that the literature in terms of business ambidexterity is continually growing, the of this paper is to identify the future research suggestions made by several authors with regard to ambidexterity and to group them into meaningful themes.

A systematic literature review (SLR) of peer reviewed journal articles in the field of ambidexterity was conducted. A total of 128 relevant articles were selected, which were published in 58 journals over the past 2 decades (2000–2021).

The plethora of the future research suggestions made by several authors with regard to ambidexterity are analytically presented. Moreover, based on these suggestions, meaningful future research themes were revealed and these were further classified into three broad categories, namely “factors influencing the adoption of ambidexterity and its success”, “the types of ambidexterity” and “the effects of ambidexterity”.

The subjectivity of grouping the future research suggestions into themes as well as not examining the interrelationships among these themes, are limitations of the present study. Based on these limitations, future literature review studies can be conducted.

As this is a SLR focusing on developing future ambidexterity research themes, there are no direct practitioner implications. However, practitioners may benefit from future research prompted by this SLR.

This study contributes to management literature by suggesting future research not only on organizational ambidexterity like previous studies, but also on four different approaches to ambidexterity.

A literature review within the manufacturing strategy (MS) discipline with a focus on thematic developments is provided. Based on recent studies, a set of challenges posed to manufacturing enterprise of the future are summarized, and thematic areas are analyzed in relation to meeting those challenges. The paper aims to discuss these issues.

Based on a select set of 506 articles published in top-ranked refereed international journals in the discipline of operations management, major and subthemes are identified and the publication trends in these themes are provided with time and across geographical regions, namely: North America, Europe, and other parts of the world.

MS literature is predominantly focussed on the economic objectives of firms without a due focus on the social and environmental perspectives. MS literature covers 11 major thematic areas, namely: MS components and paradigms, manufacturing capabilities (MCs), strategic choices (SCs), best practices (BPs), the strategy process (SP), supply-chain management (SCM), performance measurement, transnational comparisons, global manufacturing, environmental/green manufacturing, and literature reviews. The research in two areas – SCs, and MCs – has been in decline, while the research in BPs, the SP, and transnational comparisons is growing (in absolute figures). Various research opportunities for future studies are identified.

The literature review is limited in its selection of articles and journals, however, the identified trends clarify the state of research by the MS research community at large.

For researchers, multiple new research directions are identified in order to advance knowledge in the field of MS. The publication trends also highlight thematic areas where most of the MS body of knowledge is currently available and can be utilized by practitioners.

The paper’s novelty comes from: first, a broader and deeper review of thematic areas that has not been researched before, second, trends in thematic areas by time, across geographical regions, and including time-region dyads, and third, coverage provided by MS literature in meeting challenges posed to manufacturing enterprise of the future.

This paper aims to explore the determinants of citizens’ future use of mobile applications provided by government. Research on citizen-initiated contacts with government has focused on both non-technology and technology related contacts. Existing research, however, has not examined the impact of mobile applications or “apps” on citizen-initiated contacts with government. Furthermore, existing research has not examined satisfaction with mobile government and whether this impacts future use.

The authors examine future use of mobile apps through an empirical analysis of a public opinion survey of citizen users in four of the largest cities in China (Beijing, Shanghai, Guangzhou and Shenzhen).

Using ordered logistic regression analysis, this study found that the strongest predictors of future use were demand and satisfaction with mobile apps. However, there was no wide-scale evidence of socioeconomic status and age impacting mobile apps future use.

The findings in this study contribute to both theory and practice of the determinants of mobile government adoption.

The results challenge the citizen-initiated contact theory, as socioeconomic status was not a major predictor of mobile apps future use in China. The results further indicate that satisfaction was a good predictor of mobile apps future use.

The purpose of this paper is to identify the future research suggestions which have been made by several authors with regard to cost of quality (CoQ) and to group them into respective themes.

This study was based on a systematic literature review (SLR) of 97 peer-reviewed journal articles in the field of CoQ published in well-known academic databases, such as Emerald, Elsevier, SpringerLink, Taylor & Francis, Wiley and Scopus. The time horizon for reviewing the literature was 9 years, particularly in the period between 2010 and 2018. The “Affinity diagram” was applied to group the future research suggestions into logical themes and the “Pareto diagram” to further categorize and prioritize these themes.

A plethora of future research suggestions identified in the literature are analytically presented. Moreover, the analysis showed that the future research suggestions in the field of CoQ can be grouped under eleven meaningful themes, which are further categorized into two broad categories, meaning the vital and the useful.

This SLR was based on only fully accessed English articles published in international, peer-reviewed journals of the selected publishers. The restricted number of keywords used and the subjectivity in applying the “affinity diagram” are also limitations of this study.

This paper provides insights into the future research perspectives in the field of CoQ. Thus, this analysis can serve as a resource for both researchers and practitioners to further develop this area according to the future research suggestions and the respective themes revealed.

To the best of the authors' knowledge, this is the first SLR presenting and analyzing the future research suggestions of CoQ.

How to derive policy implications from five future scenarios of transformed research and innovation (R&I) systems? This paper analyzes methodological and content issues of five future scenarios of transformed R&I systems. The aim of this paper is to provide an outlook on strategic policies capable of facilitating or moderating these transformative changes in R&I practices is discussed in light of overarching intentions to foster “responsible” ambitions (in Europe and beyond, discussed as responsible research and innovation, RRI).

The paper elaborates a four-step methodology to assess the scenario’s policy implications: first, by articulating the scenario implications for six core dimensions of R&I systems; second, an RRI assessment framework is developed to assess in each scenario opportunities and limitations for transforming R&I systems towards responsibility goals; the third involves a cross-scenario analysis of similarities and differences between the scenarios, allowing the identification of robust policy options that make sense in more than one scenario. The last analytical step includes again the richness of the individual scenario assessments aiming to provide a broader outlook on transformative policy orientations.

The paper concludes with outlining the contours of a future-responsible R&I system together with some suggestions for transformative policy orientations that aim to govern the R&I system towards such a future, as a source of inspiration and reflection.

The analysis is based on five future scenarios that do not systematically cover future developments external to the R&I system.

An outlook of strategic policies capable of facilitating or moderating these transformative changes in R&I practices is discussed in light of the overarching European Union goal of encouraging the performance of RRI.

This paper provides inspirational anticipatory strategic intelligence for fostering the responsible ambitions of research with and for society.

Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.

The chapter aims to reflectively discuss a participatory research project concerning the future of higher education in Hungary. This project can be understood as an ongoing methodological experiment which attempts to engage teachers and students, in order to reveal how key stakeholders think about the future of higher education. In line with this, this methodologically oriented chapter shows how different participatory methodologies can be combined in a so-called backcasting framework. This approach starts by describing the present situation, then moves beyond the present conditions so as to identify the cornerstones of an ideal future state. On the one hand, the chapter gives a detailed introduction to how our participatory research process was set up and what particular methodologies we used during this process. On the other hand, it critically reflects on the methodological and ethical challenges involved.

Academic library consortia activity has become an integral part of academic libraries’ operations. Consortia have come to assert considerable bargaining power over publishers and have provided libraries with considerable economic advantage. They interact with publishers both as consumers of publishers’ products, with much stronger bargaining power than individual libraries hold, and, increasingly, as rival publishers themselves. Are consortia changing the relationship between academic libraries and publishers? Is the role of academic library consortia placing academic libraries in a position that should and will attract the attention of competition policy regulators? Competition policy prohibits buying and selling cartels that can negatively impact the free market on which the Canadian economic system, like other Western economies, depends. Competition policy as part of economic policy is, however, only relevant where we are concerned with aspects of the market economy. Traditionally, public goods for the greater social and cultural benefit of society are not considered part of the market economic system. If the activities of academic library consortia are part of that public good perspective, competition policy may not be a relevant concern. Using evidence gained from in-depth interviews from a national sample of university librarians and from interviews with the relevant federal government policy makers, this research establishes whether library consortia are viewed as participating in the market economy of Canada or not. Are consortia viewed by librarians and government as serving a public good role of providing information for a greater social and cultural benefit or are they seen from a market-economic perspective of changing power relations with publishers? Findings show government has little in-depth understanding of academic library consortia activity, but would most likely consider such activity predominantly from a market economic perspective. University librarians view consortia from a public good perspective but also as having an important future role in library operations and in changing the existing scholarly publishing paradigm. One-third of librarian respondents felt that future consortia could compete with publishers by becoming publishers and through initiatives such as open source institutional repositories. Librarians also felt that consortia have had a positive effect on librarians’ professional roles through the facilitation of knowledge building and collaboration opportunities outside of the home institution.

Practitioners of futures research think that most modelling, and especially economic modelling, is concerned with forecasting. Since it is generally agreed that futures research is not concerned with deterministic views of the future, futures researchers have turned their back on quantitative methods, relying instead on scenario methods. However, given the progress made in modelling techniques, there are no reasons to maintain the divorce between futures research and modelling, especially economic modelling. Both can provide interesting insights about the future and these insights can certainly be improved by using all available techniques.