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1 – 10 of 248Florian Philipp Federsel, Rolf Uwe Fülbier and Jan Seitz
A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The…
Abstract
Purpose
A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The authors provide new evidence to the ongoing debate by introducing a novel topic-based approach to capture the research-practice gap and quantify its extent. They also explore regional differences in the research-practice gap.
Design/methodology/approach
The authors apply the unsupervised machine learning approach Latent Dirichlet allocation (LDA) to compare the topical composition of 2,251 articles from six premier research, practice and bridging journals from the USA and Europe between 2009 and 2019. The authors extend the existing methods of summarizing literature and develop metrics that allow researchers to evaluate the research-practice gap. The authors conduct a plethora of additional analyses to corroborate the findings.
Findings
The results substantiate a pronounced topic-related research-practice gap in accounting literature and document its statistical significance. Moreover, the authors uncover that this gap is more pronounced in the USA than in Europe, highlighting the importance of institutional differences between academic communities.
Practical implications
The authors objectify the debate about the extent of a research-practice gap and stimulate further discussions about explanations and consequences.
Originality/value
To the best of the authors' knowledge, this is the first paper to deploy a rigorous machine learning approach to measure a topic-based research-practice gap in the accounting literature. Additionally, the authors provide theoretical rationales for the extent and regional differences in the research-practice gap.
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Gokhan Agac, Ferit Sevim, Omer Celik, Sedat Bostan, Ramazan Erdem and Yusuf Ileri Yalcin
The metaverse offers great potential for creating a new educational environment with unique experiences. Currently, it has been integrated into many stages of education, including…
Abstract
Purpose
The metaverse offers great potential for creating a new educational environment with unique experiences. Currently, it has been integrated into many stages of education, including classroom study aids, clinical skill interaction and image training simulators, thanks to a new generation of Internet applications. This paper aims to provide a comprehensive systematic review using bibliometric analysis on the metaverse in health education and analyze the trends and patterns of research output within the field.
Design/methodology/approach
The paper conducts bibliometric analysis and follows the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines to ensure a rigorous and transparent review process. Specifically, this article identifies research questions, develops a data-collection strategy and establishes a screening approach that includes determining relevant keywords and applying inclusion and exclusion criteria.
Findings
A bibliometric analysis is conducted comprising 231 studies from 145 scientific journals to assess the trends, patterns and collaboration networks in research on the use of metaverse technology in health education. This paper provides insights into the research themes, publication trends and countries leading in this field, which can guide future research in this field.
Originality/value
The use of metaverse technology in health education has gained momentum in recent years. Despite this interest, comprehensive studies to review and analyze the existing literature on this topic systematically are lacking. In response, this paper provides a systematic review that explores the potential role of the metaverse in health education. By considering the current research, key trends, research hotspots and opportunities for future investigations are identified. The findings not only shed light on the current state of research but also offer guidance for advancing this exciting field.
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Abstract
This chapter focuses on exploring challenges encountered by the neglected group of employees who live alone and do not have children, particularly in relation to work-life balance (WLB). We first question the conventional WLB discourse – predominately surrounded by addressing work-family conflicts. We next discuss how this formulates debates about the equality and fairness of HR policies affecting various groups of employees, with solo-living individuals being excluded. In addition to previously documented work-life issues, we articulate difficulties related to the pursuit of independence, freedom, balancing, and healthy work-life experiences for and specific to solo-living women academics. We conclude that our insights on “vulnerability” may lead to feminist approach being incorporated into work-life policy development in order to better engage underrepresented groups of employees, accommodate the needs of “others” and promote collective flourishing.
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Six million Iraqis were displaced during the Iraq-Daesh War, and although many have returned to their communities, there remain approximately 1.3 million internally displaced…
Abstract
Six million Iraqis were displaced during the Iraq-Daesh War, and although many have returned to their communities, there remain approximately 1.3 million internally displaced persons (IDPs) across the country. Today, approximately 25% of IDP children in Iraq are out of school (REACH, 2020). This study foregrounds the voices and family histories of IDPs when navigating educational access and makes a methodological argument for the need for increased qualitative research in post-conflict settings. Using the conceptual framework of navigation, the author presents displaced persons as agentic, dynamic people with lived histories, present realities, and imagined futures which inform their journey through the education system. Semi-structured interviews with 16 IDPs who identified as parents or caregivers were conducted virtually. Displaced Iraqis value education for different reasons, ranging from basic literacy to employment to societal improvement. In doing so, the author challenges the barrier-dominant framework through which IDP educational access is often understood and nuanced with a temporal lens which requires us to identify IDPs as (1) persons capable of making choices for themselves, (2) givers as well as receivers, and (3) persons who aspire to goals beyond basic survival.
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Jhong Yun Joy Kim, EunBee Kim and Doo Hun Lim
This study aims to conduct a quantitative meta-analysis of previous research on lifelong vocational education to generate generalized conclusions about its effects, set directions…
Abstract
Purpose
This study aims to conduct a quantitative meta-analysis of previous research on lifelong vocational education to generate generalized conclusions about its effects, set directions for future lifelong vocational education and identify implementation measures.
Design/methodology/approach
To conduct a meta-analysis on research results that have a heterogeneous distribution, it is important to specify the analysis category for examining the effects of research variables.
Findings
First, lifelong vocational education has an effect on dependent variables. And action appears to have the highest effect size on dependent variables. Next, when calculating the size of variables that had an effect on lifelong vocational education by educational type, the effect size of informal education was found to be larger than that of formal education. Finally, regarding the effect on the participants, office workers were influenced most, followed by university students, North Korean defectors, job seekers and foreigners.
Research limitations/implications
Although this study attempted to conduct an in-depth analysis of subcomponents, it was not possible to analyze variables at a more detailed level. Therefore, future studies should aim to conduct a more comprehensive analysis of different variables based on a wider composition. Because lifelong vocational education is relevant to people’s daily lives, it should be investigated in the context of their personal characteristics and social backgrounds.
Practical implications
This research was designed to uncover general effects of lifelong vocational education and discover relevant variables affecting lifelong vocational education in South Korea. A meta-analysis of 15 studies with 67 subgroups examining lifelong vocational education was conducted.
Social implications
In the current era of VUCA (Volatility, Uncertainty, Complexity and Ambiguity), lifelong vocational education needs to be organized systematically, unlike in the past. With the rapid advancements in technology influenced by artificial intelligence and the fourth industrial revolution, there is a surge in social demands for continued reeducation and redevelopment of employees to prepare for talent development paradigm innovation, increasing unemployment among unskilled workers and competence enhancement needs among job seekers and employed individuals.
Originality/value
This study aims to conduct a quantitative meta-analysis of previous research on lifelong vocational education to draw generalized conclusions on its effectiveness and discuss its implications for implementation measures. Specifically, this study will analyze the general effect size; differences in the effect size among different dependent variable groups; and the effect size based on lifelong vocational education participants.
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Samira Boussema and Lotfi Belkacem
This paper aims to study the role of ethics in the social innovation process and its effect on entrepreneurial passion. It explores the factors that encourage social entrepreneurs…
Abstract
Purpose
This paper aims to study the role of ethics in the social innovation process and its effect on entrepreneurial passion. It explores the factors that encourage social entrepreneurs to innovate by examining the concepts of harmonious and obsessive passion and ethics.
Design/methodology/approach
The database consists of 97 entrepreneurs who benefited from the services offered by the support organizations for social entrepreneurs. The data are analyzed using the partial least squares structural equation modeling.
Findings
The results show that Islamic ethics has a positive effect on social innovation. This effect can be further amplified by harmonious passion (HP). Such passion certainly strengthens social entrepreneurs throughout the innovation process and consolidates the implementation phase of their projects.
Practical implications
This study highlights the importance of ethics in the process of social innovation. Ethics acts directly or through HP to stimulate social innovation. This passion enables taking actions and favors the creation of innovative social projects.
Originality/value
These findings add value to the previous literature by introducing ethics into the entrepreneurial passion theory and exploring new factors that promote social innovation.
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Mert Gülçür, Kevin Couling, Vannessa Goodship, Jérôme Charmet and Gregory J. Gibbons
The purpose of this study is to demonstrate and characterise a soft-tooled micro-injection moulding process through in-line measurements and surface metrology using a…
Abstract
Purpose
The purpose of this study is to demonstrate and characterise a soft-tooled micro-injection moulding process through in-line measurements and surface metrology using a data-intensive approach.
Design/methodology/approach
A soft tool for a demonstrator product that mimics the main features of miniature components in medical devices and microsystem components has been designed and fabricated using material jetting technique. The soft tool was then integrated into a mould assembly on the micro-injection moulding machine, and mouldings were made. Sensor and data acquisition devices including thermal imaging and injection pressure sensing have been set up to collect data for each of the prototypes. Off-line dimensional characterisation of the parts and the soft tool have also been carried out to quantify the prototype quality and dimensional changes on the soft tool after the manufacturing cycles.
Findings
The data collection and analysis methods presented here enable the evaluation of the quality of the moulded parts in real-time from in-line measurements. Importantly, it is demonstrated that soft-tool surface temperature difference values can be used as reliable indicators for moulding quality. Reduction in the total volume of the soft-tool moulding cavity was detected and quantified up to 100 cycles. Data collected from in-line monitoring was also used for filling assessment of the soft-tool moulding cavity, providing about 90% accuracy in filling prediction with relatively modest sensors and monitoring technologies.
Originality/value
This work presents a data-intensive approach for the characterisation of soft-tooled micro-injection moulding processes for the first time. The overall results of this study show that the product-focussed data-rich approach presented here proved to be an essential and useful way of exploiting additive manufacturing technologies for soft-tooled rapid prototyping and new product introduction.
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Ruifan Chang and Maxwell Fordjour Antwi-Afari
The application of three-dimensional (3D) printing technology in construction projects is of increasing interest to researchers and construction practitioners. Although the…
Abstract
Purpose
The application of three-dimensional (3D) printing technology in construction projects is of increasing interest to researchers and construction practitioners. Although the application of 3D printing technology at various stages of the project lifecycle has been explored, few studies have identified the relative importance of critical success factors (CSFs) for implementing 3D printing technology in construction projects. To address this research gap, this study aims to explore the academics (i.e. researchers) and construction practitioners’ perspectives on CSFs for implementing 3D printing technology in construction projects.
Design/methodology/approach
To do this, a questionnaire was administered to participants (i.e. academics and construction practitioners) with knowledge and expertise in 3D printing technology in construction projects. The collected data were analysed using mean score ranking, normalization and rank agreement analysis to identify CSFs and determine the consistency of the ranking of CSFs between academics and construction practitioners. In addition, exploratory factor analysis was used to identify the relationships and underlying constructs of the measured CSFs.
Findings
Through a rank agreement analysis of the collected data, 11 CSFs for implementing 3D printing technology were retrieved (i.e. 17% agreement), indicating a diverse agreement in the ranking of the CSFs between academics and construction practitioners. In addition, the results show three key components of CSFs including “production demand enabling CSFs”, “optimize the construction process enabling CSFs” and “optimized design enabling CSFs”.
Originality/value
This study highlights the feasibility of implementing the identified CSFs for 3D printing technology in construction projects, which not only serves as a reference for other researchers but also increases construction practitioners’ awareness of the practical benefits of implementing 3D printing technology in construction projects. Specifically, it would optimize the construction lifecycle processes, enhance digital transformation and promote sustainable construction projects.
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Milad Soltani, Alexios Kythreotis and Arash Roshanpoor
The emergence of machine learning has opened a new way for researchers. It allows them to supplement the traditional manual methods for conducting a literature review and turning…
Abstract
Purpose
The emergence of machine learning has opened a new way for researchers. It allows them to supplement the traditional manual methods for conducting a literature review and turning it into smart literature. This study aims to present a framework for incorporating machine learning into financial statement fraud (FSF) literature analysis. This framework facilitates the analysis of a large amount of literature to show the trend of the field and identify the most productive authors, journals and potential areas for future research.
Design/methodology/approach
In this study, a framework was introduced that merges bibliometric analysis techniques such as word frequency, co-word analysis and coauthorship analysis with the Latent Dirichlet Allocation topic modeling approach. This framework was used to uncover subtopics from 20 years of financial fraud research articles. Furthermore, the hierarchical clustering method was used on selected subtopics to demonstrate the primary contexts in the literature on FSF.
Findings
This study has contributed to the literature in two ways. First, this study has determined the top journals, articles, countries and keywords based on various bibliometric metrics. Second, using topic modeling and then hierarchy clustering, this study demonstrates the four primary contexts in FSF detection.
Research limitations/implications
In this study, the authors tried to comprehensively view the studies related to financial fraud conducted over two decades. However, this research has limitations that can be an opportunity for future researchers. The first limitation is due to language bias. This study has focused on English language articles, so it is suggested that other researchers consider other languages as well. The second limitation is caused by citation bias. In this study, the authors tried to show the top articles based on the citation criteria. However, judging based on citation alone can be misleading. Therefore, this study suggests that the researchers consider other measures to check the citation quality and assess the studies’ precision by applying meta-analysis.
Originality/value
Despite the popularity of bibliometric analysis and topic modeling, there have been limited efforts to use machine learning for literature review. This novel approach of using hierarchical clustering on topic modeling results enable us to uncover four primary contexts. Furthermore, this method allowed us to show the keywords of each context and highlight significant articles within each context.
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