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1 – 10 of over 3000Domenico Campa, Alberto Quagli and Paola Ramassa
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Abstract
Purpose
This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
Design/methodology/approach
This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.
Findings
The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.
Research limitations/implications
This study outlines directions for future accounting research on fraud.
Practical implications
The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.
Originality/value
This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.
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Conor Shaw, Flávia de Andrade Pereira, Ciaran McNally, Karim Farghaly, Timo Hartmann and James O'Donnell
Effective information management can help real estate operators improve asset performance during use, reducing environmental impact. The purpose of this exploratory study is to…
Abstract
Purpose
Effective information management can help real estate operators improve asset performance during use, reducing environmental impact. The purpose of this exploratory study is to identify and prioritise key drivers, challenges and opportunities relating to information management, from the point of view of a diverse cohort of facilities practitioners, with the aim of guiding future research direction and contributing to a comprehensive domain understanding.
Design/methodology/approach
Nine interviews are conducted across a broad sample of real estate sectors, the respondents including six facility managers and three data managers. A thematic analysis results in the identification and ranking in terms of importance of 44 emergent themes. These themes are then grouped into abstracted categories for analysis and synthesis.
Findings
This study indicates that systemic rather than technical issues are the greatest barrier to effective information management for facilities practitioners, the interviews providing examples of practical measures which address these challenges, promoting lifecycle thinking. Alignment is also found between the facilities and data management cohorts regarding lifecycle thinking towards both physical assets and information.
Practical implications
This study provides direction for future developments in the facilities sector, suggesting the pursuit to address systemic issues as being both worthwhile and feasible.
Originality/value
The novelty of this study is the ranking and synthesis of practitioner priorities with regard to high-level information management issues which is lacking in the literature, with a focus to-date on case-specific technical integration.
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The purpose of this study is to examine the state of research into adoption of machine learning systems within the health sector, to identify themes that have been studied and…
Abstract
Purpose
The purpose of this study is to examine the state of research into adoption of machine learning systems within the health sector, to identify themes that have been studied and observe the important gaps in the literature that can inform a research agenda going forward.
Design/methodology/approach
A systematic literature strategy was utilized to identify and analyze scientific papers between 2012 and 2022. A total of 28 articles were identified and reviewed.
Findings
The outcomes reveal that while advances in machine learning have the potential to improve service access and delivery, there have been sporadic growth of literature in this area which is perhaps surprising given the immense potential of machine learning within the health sector. The findings further reveal that themes such as recordkeeping, drugs development and streamlining of treatment have primarily been focused on by the majority of authors in this area.
Research limitations/implications
The search was limited to journal articles published in English, resulting in the exclusion of studies disseminated through alternative channels, such as conferences, and those published in languages other than English. Considering that scholars in developing nations may encounter less difficulty in disseminating their work through alternative channels and that numerous emerging nations employ languages other than English, it is plausible that certain research has been overlooked in the present investigation.
Originality/value
This review provides insights into future research avenues for theory, content and context on adoption of machine learning within the health sector.
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This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to…
Abstract
Purpose
This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.
Design/methodology/approach
This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.
Findings
The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.
Originality/value
To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.
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Nancy Doyle and Almuth McDowall
The aims of the paper were to highlight the dearth of applied practitioner research concerning the expression of neurodiversity at work and develop an epistemological framework…
Abstract
Purpose
The aims of the paper were to highlight the dearth of applied practitioner research concerning the expression of neurodiversity at work and develop an epistemological framework for a future research agenda.
Design/methodology/approach
A systematic empty review protocol was employed, with three a priori research questions, inquiring as to the extent of neurodiversity research within mainstream work psychology, psychology in general and lastly within cross-disciplinary academic research. The results of the final search were quality checked and categorized to illustrate where studies relevant to practice are currently located.
Findings
The academic literature was found to be lacking in contextualized, practical advice for employers or employees. The location and foci of extracted studies highlighted a growing science-practitioner gap.
Research limitations/implications
The research focused on common neurominority conditions such as autism and dyslexia; it is acknowledged that the neurodiversity definition itself is broader and more anthropological in nature. A need for a comprehensive research agenda is articulated, and research questions and frameworks are proposed.
Practical implications
Guidance is given on applying disability accommodation to both individual and organizational targets.
Social implications
The disability employment gap is unchanged since legislation was introduced. The neurodiversity concept is no longer new, and it is time for multi-disciplinary collaborations across science and practice to address the questions raised in this paper.
Originality/value
This paper offers an original analysis of the neurodiversity paradox, combining systematic inquiry with a narrative synthesis of the extant literature. The conceptual clarification offers clear directions for researchers and practitioners.
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Ulrik Gensby, Dwayne Van Eerd, Benjamin C. Amick, Hans Jørgen Limborg and Johnny Dyreborg
Chris Brown, Robert White and Anthony Kelly
Change agents are individuals who can successfully transform aspects of how organisations operate. In education, teachers as change agents are increasingly seen as vital to the…
Abstract
Change agents are individuals who can successfully transform aspects of how organisations operate. In education, teachers as change agents are increasingly seen as vital to the successful operation of schools and self-improving school systems. To date, however, there has been no systematic investigation of the nature and role of teacher change agents. To address this knowledge gap, we undertook a systematic review into five key areas regarding teachers as change agents. After reviewing 70 outputs we found that current literature predominantly positions teacher change agents as the deliverers of top-down change, with the possibility of bottom-up educational reform currently neglected.
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Ingrid Marie Leikvoll Oskarsson and Erlend Vik
Healthcare providers are under pressure due to increasing and more complex demands for services. Increased pressure on budgets and human resources adds to an ever-growing problem…
Abstract
Purpose
Healthcare providers are under pressure due to increasing and more complex demands for services. Increased pressure on budgets and human resources adds to an ever-growing problem set. Competent leaders are in demand to ensure effective and well-performing healthcare organisations that deliver balanced results and high-quality services. Researchers have made significant efforts to identify and define determining competencies for healthcare leadership. Broad terms such as competence are, however, inherently at risk of becoming too generic to add analytical value. The purpose of this study is to suggest a holistic framework for understanding healthcare leadership competence, that can be crucial for operationalising important healthcare leadership competencies for researchers, decision-makers as well as practitioners.
Design/methodology/approach
In the present study, a critical interpretive synthesis (CIS) was conducted to analyse competency descriptions for healthcare leaders. The descriptions were retrieved from peer reviewed empirical studies published between 2010 and 2022 that aimed to identify healthcare services leadership competencies. Grounded theory was utilised to code the data and inductively develop new categories of healthcare leadership competencies. The categorisation was then analysed to suggest a holistic framework for healthcare leadership competence.
Findings
Forty-one papers were included in the review. Coding and analysing the competence descriptions resulted in 12 healthcare leadership competence categories: (1) character, (2) interpersonal relations, (3) leadership, (4) professionalism, (5) soft HRM, (6) management, (7) organisational knowledge, (8) technology, (9) knowledge of the healthcare environment, (10) change and innovation, (11) knowledge transformation and (12) boundary spanning. Based on this result, a holistic framework for understanding and analysing healthcare services leadership competencies was suggested. This framework suggests that the 12 categories of healthcare leadership competencies include a range of knowledge, skills and abilities that can be understood across the dimension personal – and technical, and organisational internal and – external competencies.
Research limitations/implications
This literature review was conducted with the results of searching only two electronic databases. Because of this, there is a chance that there exist empirical studies that could have added to the development of the competence categories or could have contradicted some of the descriptions used in this analysis that were assessed as quite harmonised. A CIS also opens for a broader search, including the grey literature, books, policy documents and so on, but this study was limited to peer-reviewed empirical studies. This limitation could also have affected the result, as complex phenomenon such as competence might have been disclosed in greater details in, for example, books.
Practical implications
The holistic framework for healthcare leadership competences offers a common understanding of a “fuzzy” concept such as competence and can be used to identify specific competency needs in healthcare organisations, to develop strategic competency plans and educational programmes for healthcare leaders.
Originality/value
This study reveals a lack of consensus regarding the use and understanding of the concept of competence, and that key competencies addressed in the included papers are described vastly different in terms of what knowledge, skills and abilities they entail. This challenges the operationalisation of healthcare services leadership competencies. The proposed framework for healthcare services leadership competencies offers a common understanding of work-related competencies and a possibility to analyse key leadership competencies based on a holistic framework.
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Ann-Marie Bright, Agnes Higgins and Annmarie Grealish
The rate of female committals to prison has grown rapidly in recent years. Women in prison are likely to have trauma histories and difficulties with their mental health. This…
Abstract
Purpose
The rate of female committals to prison has grown rapidly in recent years. Women in prison are likely to have trauma histories and difficulties with their mental health. This paper aims to synthesise the findings of qualitative literature to gain a deeper understanding of the experiences of women in the context of prison-based mental health care.
Design/methodology/approach
A systematic search of five academic databases, Cumulative Index to Nursing and Allied Health Literature, Applied Social Sciences Index and Abstracts, Psychological Information Database (PsycINFO), Excerpta Medica DataBASE (EMBASE) and Medline, was completed in December 2020. This study’s search strategy identified 4,615 citations, and seven studies were included for review. Thomas and Harden’s (2008) framework for thematic synthesis was used to analyse data. Quality appraisal was conducted using the Joanna Briggs Institute Checklist for Qualitative Research (Lockwood et al., 2015).
Findings
Four analytic themes were identified that detail women’s experiences of prison-based mental health care: the type of services accessed and challenges encountered; a reduction in capacity to self-manage mental well-being; the erosion of privacy and dignity; and strained relationships with prison staff. There is a paucity of research conducted with women in the context of prison-based mental health care. The findings suggest there is a need for greater mental health support, including the need to enhance relationships between women and prison staff to promote positive mental health.
Originality/value
To the best of the authors’ knowledge, this is the first systematic review conducted on the experiences of women in the context of prison-based mental health care.
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Juri Matinheikki, Katri Kauppi, Alistair Brandon–Jones and Erik M. van Raaij
Contemporary supply chain relationships inherently rely on delegation of work between organizations and, thus, are subject to agency problems for which a wide range of governance…
Abstract
Purpose
Contemporary supply chain relationships inherently rely on delegation of work between organizations and, thus, are subject to agency problems for which a wide range of governance mechanisms exist. This review of agency theory (AT), across four distinct fields, explains the connection between governance mechanisms and supply chain relationship types.
Design/methodology/approach
The study uses a systematic literature review (SLR) of articles using AT in a supply chain context from the operations and supply chain management, general management, marketing, and economics fields.
Findings
The authors categorize the governance mechanisms identified to create a typology of agency relationships in supply chains.
Research limitations/implications
The developed typology provides parsimonious theory on different forms of supply chain agency relationships and takes a step towards a “supply chain-oriented agency theory” explaining and predicting relationship types and governance in supply chains. Furthermore, a future research agenda calls for more accurate measuring of agency costs, to examine residual gains alongside residual losses, to take a dual-sided perspective of agency relations and to adopt AT to examine more complex supply networks.
Practical implications
The review provides a menu of governance mechanisms and describes situations under which these mechanisms could be deployed to guide managers when developing their supply chain relationships.
Originality/value
The first review to combine and elaborate views from four major disciplines using AT as a lens to supply chain relationships. Expanding the traditional set of governance mechanisms provides academics and practitioners with a bigger “menu” of options to consider.
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