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1 – 4 of 4Hamid Karimi Kivi, Rita Rezaee, Mahmoudreza Peyravi and Milad Ahmadi Marzaleh
Community-based disaster management and access to social resilience during disasters are fundamentally based on the concept of participation of all social groups. Up to now, no…
Abstract
Purpose
Community-based disaster management and access to social resilience during disasters are fundamentally based on the concept of participation of all social groups. Up to now, no comprehensive study has been done regarding adolescents’ roles and experiences in all stages of disaster management, and discussions existing in the domain of adolescents’ engagement in disaster risk management are usually restricted to children’s participation. Thus, this study aims to extract the effective components and factors in disaster education to improve adolescents’ resilience to disasters.
Design/methodology/approach
This systematic review was done through English databases and three Persian databases between August 18, 2001, and August 31, 2021. The articles were searched based on the PRISMA checklist using four key dimensions of “resilience,” “disasters,” “adolescents” and “education.” Finally, the effective components and factors in disaster education for improving adolescents’ resilience during disasters were extracted.
Findings
Totally, 29,856 articles were extracted through the systematic review. After studying the titles, abstracts and contents of the extracted articles, 17 were selected for the final analysis. Among these articles, 3, 12 and 2 had qualitative, quantitative and mixed research designs, respectively. The extracted components were categorized into five major categories including education, community, adolescents, resilience and governing policies and approaches.
Research limitations/implications
Unfortunately, due to sanctions, Shiraz University of Medical Sciences did not have access to the Embase database, and consequently, this database could not be used.
Originality/value
The results of this systematic review presented an overall view of the effective components of adolescents’ disaster resilience education. The formation of thoughts developed feelings, and social knowledge in this age group provides a wide range of opportunities for social empowerment and intergenerational knowledge transfer.
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Rita Lamboglia, Domenica Lavorato, Eusebio Scornavacca and Stefano Za
The purpose of this study is to map the conceptual structure of the body of knowledge linking digital technologies and auditing, with the aim of contributing to a better…
Abstract
Purpose
The purpose of this study is to map the conceptual structure of the body of knowledge linking digital technologies and auditing, with the aim of contributing to a better understanding of this research stream.
Design/methodology/approach
This research develops a bibliometric analysis of 256 articles following two steps. The analysis of descriptive performance indicators identifies the main traits of the community of scholars debating audit and technology in terms of publications, productive countries and authors, as well as the publication’s impact of the target journals concerning specific fields, number of citations per country and most cited articles in the data set. To analyse the conceptual structure of the data set, the study performs a co-word analysis adopting social network analysis tools.
Findings
The results highlight a growing academic interest in the research topic, especially in the past few years. The bibliometric analysis reveals three main topics concerning the use and application of technology in the audit profession: the adoption of continuous auditing and continuous monitoring in the auditing profession; the use of software tools in the audit profession; the connections between information systems and audit.
Originality/value
This paper contributes to the field by providing an examination of the current state of the art of research on the use and application of technology in the audit profession as well as identifying the current gaps in the literature and, most importantly, propose a research agenda for the field.
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Paul Andon, Clinton Free and Benjamin Scard
– The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.
Abstract
Purpose
The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.
Design/methodology/approach
Drawing on an anomie-based criminological taxonomy developed by Waring et al. (1995) and Weisburd and Waring (2001), which highlights individual attitudes and situational elements and their connection to illegitimate behaviour, the authors perform a qualitative content analysis of available media and court-reported information on a hand-collected database of 192 accountant frauds in Australia during the period 2001-2011.
Findings
The analysis highlights four distinct pathways to accountant fraud – crisis responders, opportunity takers, opportunity seekers and deviance seekers – and the relative distribution of identified cases among these pathways. It also identifies the prevalence of gambling, female offenders, small and medium enterprises as victims, as factors in fraud, as well as the relatively unsophisticated methods in much accountant fraud. In addition, it establishes the importance of situational attitude in moderating inherent character as it relates to fraudulent behaviour and the variable importance of the fraud triangle elements across the pathways to accountant fraud.
Originality/value
This paper provides direct evidence on the nature and pathways to accountant fraud, thus improving understanding of a significant category of occupational fraud. The evidence challenges conventional characterisations of accountant fraud offenders in prior research.
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Madjid Tavana and Vahid Hajipour
Expert systems are computer-based systems that mimic the logical processes of human experts or organizations to give advice in a specific domain of knowledge. Fuzzy expert systems…
Abstract
Purpose
Expert systems are computer-based systems that mimic the logical processes of human experts or organizations to give advice in a specific domain of knowledge. Fuzzy expert systems use fuzzy logic to handle uncertainties generated by imprecise, incomplete and/or vague information. The purpose of this paper is to present a comprehensive review of the methods and applications in fuzzy expert systems.
Design/methodology/approach
The authors have carefully reviewed 281 journal publications and 149 conference proceedings published over the past 37 years since 1982. The authors grouped the journal publications and conference proceedings separately accordingly to the methods, application domains, tools and inference systems.
Findings
The authors have synthesized the findings and proposed useful suggestions for future research directions. The authors show that the most common use of fuzzy expert systems is in the medical field.
Originality/value
Fuzzy logic can be used to manage uncertainty in expert systems and solve problems that cannot be solved effectively with conventional methods. In this study, the authors present a comprehensive review of the methods and applications in fuzzy expert systems which could be useful for practicing managers developing expert systems under uncertainty.
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