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This paper aims to analyse “how”, “why” and “where” authors use citations of Robert Yin’s classic text, Case Study Research: Design and Methods, to determine the application of methodological transparency in published case study research.

The analysis is conducted using a structured literature review methodology.

The results reveal problems of obliteration by incorporation, miscitations, appeals to ethos, rhetorical convenience and a shadow effect, also known as adumbration. The authors argue that case study research relying, either in full or in part, on Yin’s methodology should transparently describe how and which parts of the methodology have been applied. Thus, the conclusions signal some opportunities for improving transparency in the use of citations in case study research.

The analysis highlights behaviours that may lead researchers to questionable findings due to a lack of methodological transparency in developing case study research, along with some recommendations for avoiding such problems. Improving transparency is useful for readers to understand what was done, for reviewers and editors to evaluate the research, and to guide other researchers who wish to conduct case study research.

This research compares citation practices in case study research in accounting and management with a focus on citations of Robert Yin. The results build on previous studies that analyse how scholars apply case study methodology that encourages researchers to adopt greater transparency.

Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description of the state of the art, categorized by geographical areas, levels of government, topics, and methodologies.

The authors have developed a structured literature review following a rigorous protocol. The initial search was launched on 25 April 2022 on Scopus and Web of Science, resulting in 3,217 articles. After removing duplicates and studies that did not meet all the inclusion criteria specified in the review protocol, the final sample includes 956 articles from 1991 to 2021.

The analyses show a considerable increase in studies since 2005, especially in the last two years, when 30% of the publications have been produced. Most of the studies analyze the national/central level of government. Many authors compare different countries, while other scholars focus on specific countries, overall, the USA and the UK. The local level of government has also been widely studied, especially in the Spanish and Chinese contexts. The most frequently used methodologies are quantitative and empirical techniques, and the most common topics are those associated with accountability.

This study uses a huge sample (956 articles over the period 1991–2021), which has never been used before, to examine the literature on transparency. The structured literature review facilitates the identification of gaps that can be filled by future studies. These include analyzing transparency in specific geographical areas like Africa, Asia, and Latin America, studying transparency at different levels of government, especially at the regional and federal levels, and providing comparative studies and case study collections.

In the online environment, consumers increasingly feel vulnerable due to firms’ expanding capabilities of collecting and using their data in an unsanctioned manner. Drawing from gossip theory, this research focuses on two key suppressors of consumer vulnerability: transparency and control. Previous studies conceptualize transparency and control from rationalistic approaches that overlook individual experiences and present a unidimensional conceptualization. This research aims to understand how individuals interpret transparency and control concerning privacy vulnerability in the online environment. Additionally, it explores strategic approaches to communicating the value of transparency and control.

An interpretivism paradigm and phenomenology were adopted in the research design. Data were collected through semi-structured interviews with 41 participants, including consumers and experts, and analyzed through thematic analysis.

The findings identify key conceptual dimensions of transparency and control by adapting justice theory. They also reveal that firms can communicate assurance, functional, technical and social values of transparency and control to address consumer vulnerability.

This research makes the following contributions to the data privacy literature. The findings exhibit multidimensional and comprehensive conceptualizations of transparency and control, including user, firm and information perspectives. Additionally, the conceptual framework combines empirical insights from both experiencers and observers to offer an understanding of how transparency and control serve as justice mechanisms to effectively tackle the issue of unsanctioned transmission of personal information and subsequently address vulnerability. Lastly, the findings provide strategic approaches to communicating the value of transparency and control.

The purpose of this paper is to create an instrument for conducting future supply chain transparency research by developing and validating a measure of supplier transparency. Specifically, the research develops a two-dimensional measure of supplier transparency that builds on previous studies that independently examine visibility and traceability in supply chain management (SCM)/logistics.

The scale development process is carried out over three stages (item generation, scale purification, scale validation). Survey methods are used with two separate data collection phases involving a total of 358 managers from multiple and diverse industries.

The new supplier transparency measure is a concise, two-dimensional scale that has the potential for significant usage in the development and testing of SCM theory.

This study implemented a purposefully general sampling procedure. However, different industries may have additional, specific constraints regarding what it means to be a transparent supplier. Additional opportunities for future research include applying the new supplier transparency measure to examine supply chain frameworks, regulatory compliance, supply chain relationships and the implementation of information technology.

Firms are under increasing pressure to be transparent about partner sourcing, resource utilization and other transactional issues related to the products and processes in their supply chains. The new measure may be utilized to address these issues as well as the interaction between supply chain operations and stakeholders by facilitating a quantitative assessment of supplier transparency.

Drawing on the established constructs of supply chain visibility and traceability, a measure of supplier transparency is developed, supported by a review of the literature, input from subject matter experts and interviews with supply chain managers. Suggestions are made for future validation of supplier transparency within established supply chain frameworks.

This paper lays the groundwork for future research in supply chain transparency in two ways. First, the authors delineate the construct and explore how it is shifting the business landscape. Second, the authors connect nine theories to the construct to guide future scholars in this growing research area.

The authors explore the practical implications for the future of supply chain transparency research through the application of nine theories: stakeholder theory; the technology acceptance model; transaction cost theory; commodity theory; competing values theory; ambidexterity; the natural-resource-based view of the firm; actor-network theory and neo-institutional theory. The authors also consider the blending of theories to provide further insights into the ways firms engage in supply chain transparency.

This analysis relates theories from several disciplines (i.e. marketing, supply chain management, economics, information systems and organizational behavior) to add theoretical insights to the concept of supply chain transparency, with suggestions for using these theories in conjunction to address complex emerging issues. The authors offer guidance and direction for cross-disciplinary research to help supply chain and logistics influence other fields.

Supply chain transparency is a boundary-spanning phenomenon swiftly proliferating multiple aspects of business. This research applies nine theoretical perspectives to guide future researchers and lays the foundation for managers looking to adopt transparency into their supply chains.

The present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS.

A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested on a sample of 35 companies listed on the Iraqi Stock Exchange from 2012 to 2018 using a multivariate regression model based on panel data technique.

The results indicate a negative and significant correlation between the board independence, audit committee independence, management team stability and remuneration of the board of directors and financial reporting transparency. In contrast, there is a positive and significant correlation between the board expertise, audit committee expertise and managerial ownership, with financial reporting transparency. Moreover, ISIS has had a direct and significant impact on the correlation between the board of directors’ independence and remuneration with financial reporting transparency. The present study also tested research models using additional methods (such as feasible generalised least squares, ordinary least squares, random effects and T + 1) to obtain better results. The results of these different methods were entirely in line with the main results of the research.

The political and economic instability resulting from the entry of ISIS into Iraq has created severe problems for society’s economic, political, security and performance dimensions. Macroeconomic uncertainty driven by terrorist activities can negatively affect managers’ perceptions of firms’ future performance and result in poor judgments and estimations, significantly impacting business units' financial reporting transparency. Because no study has examined the relationship between corporate governance and financial reporting transparency on the Iraq stock exchange before and after the presence of ISIS, this study examines such a relationship. Although the economic and political situation in Iraq may not be identical to that in other nations, much of the experience in Iraq is anticipated to apply to other countries in the region.

This paper aims to explore how and when a business’ transparency leads to greater willingness to engage in sustainable and responsible consumption by consumers.

Data were collected in two studies. Study 1 collected data from 219 consumers in a large shopping mall. Study 2 followed an experimental approach and used data from 327 participants.

The current research contributes to theory by hypothesizing and demonstrating when transparency is associated with higher willingness for sustainable and responsible consumption. Critically, the positive benefits of transparency vary according to a business’ future orientation, corporate social responsibility (CSR) and levels of customer involvement.

An important societal and practical implication of the current research is that business should not be expected to only focus on transparency in isolation but rather also needs to consider levels of perceived future orientation, CSR and levels of customer involvement to strengthen sustainable and responsible behavior effectively.

This research builds on and extends current knowledge by exploring the key role of business’ transparency in influencing sustainable and responsible customer behavior and examines critical boundary conditions for the observed effects.

Mismanagement and corruption in disaster relief operations (DROs) have created a demand for transparency and visibility in humanitarian logistics and supply chains. The global relief organisations and recent research endorse the adoption of digital solutions in DROs. The purpose of this research is to examine the moderating role of digitalisation in enhancing transparency in humanitarian logistics and supply chains of DROs in Pakistan.

Employing the quantitative research method, the data were collected from 340 disaster relief workers through survey questionnaires using the snowball sampling technique. The data were analysed in the SmartPLS3 software of PLS-SEM.

The findings suggested that in Pakistan, where corruption and mismanagement in humanitarian logistics and supply chain have been the greatest concerns of all the stakeholders, digitalisation of the DROs is a way forward to create transparency in the system and build the trust of the donor organisations and public.

The sample included only 340 disaster relief workers, future researchers may test the proposed model on a larger sample size and from different stakeholders' perspectives such as the disaster victims, government agencies and NGOs.

The ultimate beneficiaries of a digitalised and transparent humanitarian logistics and supply chain will be the society as a whole and particularly the victims of the disasters. By adopting the appropriate technologies in DROs, the victims will receive timely and entitled resources, and early warnings will save many lives.

The paper contributes to the body of knowledge by providing the first empirical evidence of examining the moderating role of digitalisation in creating transparency in humanitarian logistics from one of the top ten most disaster-affected nations.

This paper aims to examine the level of transparency of the electronic procurement (e-procurement) system in Malaysia.

Using the content analysis method, 23 transparency disclosure items from the Website Attribute Evaluation System (WAES) checklist were used to evaluate the transparency level of the e-procurement system. The data gathered from the WAES were analysed using frequency and percentage based on the various categories of transparency.

The study reveals that the e-procurement system disclosed 17 out of the 23 WAES transparency disclosure items, which represents a transparency disclosure level of 73.91%. Of the five categories of disclosure, i.e. ownership, contact information, organizational information, citizen consequences and freshness, the detailed results show that the items are fully disclosed for only two categories, and for three categories, i.e. ownership, contact information and organizational information, the items are not fully disclosed.

The findings of the present research offer a positive indication that the government is moving in the right direction, particularly in efforts to reduce the corruption level in procurement activities and to improve the accountability level of the government.

The present study is among the few studies that attempts to address a fundamental issue of transparency in the public procurement system that has an important relationship with the occurrence of corruption in procurement activities.

According to popular belief, transparency is a versatile tool for the governance of organizations: it is supposed to help in mitigating problems such as corruption, economic deficiencies, and a lack of legitimacy. However, is it a truly effective panacea, as it has been envisioned by its advocates? Empirical research gives reason to doubt, indicating that there is a wide gap between the idealized expectations of transparency and its practical merits. Organizations face severe difficulties when they try to implement such measures, especially because their daily activities often deviate significantly from societal expectations. Putting a combination of Erving Goffman’s frontstage/backstage theory and Niklas Luhmann’s sociological systems theory to use, this chapter conceptualizes organizations as social entities constantly engaged in boundary-maintenance, which not only comprises – in Luhmannian terms – “operative closure” (the autonomy of a system from direct influence of its environment) but also boundaries of visibility. It is thus not at all surprising that organizations regularly try to circumvent the implementation of transparency and develop new practices of secrecy. This chapter outlines an integrative conceptualization that enables researchers to reject mundane visions of how transparency ought to improve organizations, and suggests new pathways for empirical research.