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Article
Publication date: 2 June 2021

Thibault Mirabel

This paper reviews the evolution, current state and ongoing trends of the empirical literature on employee-owned firms (EOFs).

Abstract

Purpose

This paper reviews the evolution, current state and ongoing trends of the empirical literature on employee-owned firms (EOFs).

Design/methodology/approach

Using a structured literature review methodology, I analyze 280 empirical publications on EOFs published in English peer-reviewed academic journals over the 1970–2019 period.

Findings

Two generations (before and after 2001) of the EOF empirical literature are identified and characterized in terms of authors, journals, topics, methods, targets, relations to theoretical modeling and countries studied. Two research trends are structuring the current generation: one investigating diverse research questions engaging EOFs as emblematic forms of social economy, and the other comparing EOFs to conventional firms to offer insights mainly into the seminal question of the EOF relative rarity.

Research limitations/implications

The sample studied does not take into account articles written in languages other than English and does not include books.

Originality/value

This article displays the first structured literature review of the EOF empirical literature.

Details

Journal of Participation and Employee Ownership, vol. 4 no. 1
Type: Research Article
ISSN: 2514-7641

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Article
Publication date: 20 June 2016

Maurizio Massaro, John Dumay and James Guthrie

The purpose of this paper is to present a method for a structured literature review (SLR). An SLR is a method for examining a corpus of scholarly literature, to develop…

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6559

Abstract

Purpose

The purpose of this paper is to present a method for a structured literature review (SLR). An SLR is a method for examining a corpus of scholarly literature, to develop insights, critical reflections, future research paths and research questions. SLRs are common in scientific disciplines dominated by quantitative approaches, but they can be adapted in accounting studies since quantitative and qualitative approaches are commonly accepted.

Design/methodology/approach

A literature review, as a piece of academic writing, must have a logical, planned structure. The authors also argue it requires tests based on qualitative and quantitative methods. Therefore, the authors describe ten steps for developing an SLR.

Findings

The SLR method is a way that scholars can stand “on the shoulders of giants” and provide insightful and impactful research that is different to the traditional authorship approaches to literature reviews.

Research limitations/implications

Traditional literature reviews can have varied results because of a lack of rigour. SLRs use a process that, through a set of rules, potentially offers less bias and more transparency of the execution and measures and techniques of validation and reliability.

Practical implications

SLRs provide an approach that can help academics to discover under-investigated topics and methods, nurturing, therefore, the development of new knowledge areas and research approaches.

Originality/value

The paper presents accounting researchers with an opportunity to develop insightful and publishable studies, and also serves as a basis for developing future research agendas in the accounting field. The authors advocate the SLR method especially to higher degree research students and emerging scholars as a way of potentially developing robust and defensible research agendas and questions.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 11 May 2015

Maurizio Massaro, John Dumay and Andrea Garlatti

This paper aims to review and critique the public sector knowledge management (KM) literature, offers an overview of the state of public sector KM research and outlines a…

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5240

Abstract

Purpose

This paper aims to review and critique the public sector knowledge management (KM) literature, offers an overview of the state of public sector KM research and outlines a future research agenda.

Design/methodology/approach

Articles published in KM journals are analyzed using a structured literature review methodology. The paper analyzes 180 papers published within ten journals specializing in the field of KM.

Findings

Public sector KM is a research area of growing importance. Findings show that few authors specialize in the field and there are several obstacles to developing a cohesive body of literature. Low levels of international cooperation among authors and international comparisons mean that the literature is fragmented. Some research topics and some geographical areas within the public sector theme are over-analyzed, while others are under-investigated. Additionally, academic researchers should re-think their methodological approach if they wish to make significant contributions to the literature and work toward developing research which impacts practice in conjunction with practitioners.

Originality/value

The paper presents a comprehensive structured literature review of the articles published in KM journals. The paper’s findings can offer insights into future research needs.

Details

Journal of Knowledge Management, vol. 19 no. 3
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 4 November 2020

Pachayappan Murugaiyan and Venkatesakumar Ramakrishnan

Little attention has been paid to restructuring existing massive amounts of literature data such that evidence-based meaningful inferences and networks be drawn therefrom…

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120

Abstract

Purpose

Little attention has been paid to restructuring existing massive amounts of literature data such that evidence-based meaningful inferences and networks be drawn therefrom. This paper aims to structure extant literature data into a network and demonstrate by graph visualization and manipulation tool “Gephi” how to obtain an evidence-based literature review.

Design/methodology/approach

The main objective of this paper is to propose a methodology to structure existing literature data into a network. This network is examined through certain graph theory metrics to uncover evidence-based research insights arising from existing huge amounts of literature data. From the list metrics, this study considers degree centrality, closeness centrality and betweenness centrality to comprehend the information available in the literature pool.

Findings

There is a significant amount of literature on any given research problem. Approaching this massive volume of literature data to find an appropriate research problem is a complicated process. The proposed methodology and metrics enable the extraction of appropriate and relevant information from huge quantities of literature data. The methodology is validated by three different scenarios of review questions, and results are reported.

Research limitations/implications

The proposed methodology comprises of more manual hours to structure literature data.

Practical implications

This paper enables researchers in any domain to systematically extract and visualize meaningful and evidence-based insights from existing literature.

Originality/value

The procedure for converting literature data into a network representation is not documented in the existing literature. The paper lays down the procedure to structure literature data into a network.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

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Article
Publication date: 6 February 2017

Surya Prakash, Gunjan Soni and Ajay Pal Singh Rathore

The research on supply chain risk management (SCRM) is visibly on the rise, although its literature still lacks the state of the art that critically analyzes its content…

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2272

Abstract

Purpose

The research on supply chain risk management (SCRM) is visibly on the rise, although its literature still lacks the state of the art that critically analyzes its content. The SCRM literature seems to require studies that utilize risk typology, sources of risk, etc. for reviewing the topic. The purpose of this paper is to bridge the gap by synthesizing the information obtained from 343 articles across 85 journals. This study also presents a critical analysis of the content of SCRM in a structured manner to identify the directions for future research.

Design/methodology/approach

A systematic literature review (SLR) was devised and adopted, which involved the selection, classification, and evaluation of 343 research articles published over a period of 11 years (2004-2014). The content of extant SCRM literature was critically analyzed and synthesized from the perspective of the risk management process (RMP).

Findings

The analysis of extant literature shows that there is a marked rise in research in the SCRM area, especially after the year 2005. It was observed that not only risk but also different forms of uncertainties make supply chain (SC) operations difficult to manage. The SCRM actions yielded most benefits when their implementation was at chain or network level and managed strategically. The analysis also reveals that the manufacturing sector is most affected by risks and highly investigated by researchers.

Practical implications

A complete process for SCRM based on risk stratification, objectives of risk management, and RMP will be a guiding model for firms to manage risks. The research gaps identified and future directions provided here will encourage researchers and managers to devise new methods, tools, and techniques to address the risks in modern SC operations.

Originality/value

An SLR and risk-based content classification of SCRM literature were performed. To identify, locate, select, and analyze the SCRM literature, a structured and systematic process was adopted with some very rarely used methods such as two levels of search keywords, and strings were formulated to locate the most relevant articles in major academic databases.

Details

Journal of Advances in Management Research, vol. 14 no. 1
Type: Research Article
ISSN: 0972-7981

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Article
Publication date: 6 June 2017

Maxim Miterev, J. Rodney Turner and Mauro Mancini

The purpose of this paper is to use an organizational design perspective to determine the scope of the state-of-the art of research into project-based organizations.

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2963

Abstract

Purpose

The purpose of this paper is to use an organizational design perspective to determine the scope of the state-of-the art of research into project-based organizations.

Design/methodology/approach

The paper follows a structured framework-based literature review approach. It uses an analytical framework from the organization design literature to assess 177 papers relevant to the design of the project-based organization that were published in four leading PM journals between 2008 and 2015. The authors determine which elements of organization design are covered in each paper and identify specific research themes for each of the element emerging from the literature. Finally, the authors examine the degree to which interdependencies among separate elements are addressed in the literature and discuss the most holistic papers in more details.

Findings

The results show that the literature on project-based organizations downplays broader organizational issues (such as organizational strategy, incentive schemes and performance management systems) while emphasizing research agenda inherited from research on single project management. In addition, the study highlights limited attention in the literature to the interdependence between separate design choices. Finally, it develops a research framework to map current themes in the literature and their relative importance and discusses a prospective research agenda.

Research limitations/implications

Academic implications stem from looking at the project management literature from a fresh theoretical perspective and putting project-based organization as a whole in the focus. There is a great research potential in studying organization-wide aspects and interdependencies between various organization design choices in project-based organizations.

Practical implications

Reflective practitioners could benefit from a wider view on the project-based organization and its design. They could also use the developed framework in management discussions.

Originality/value

The paper offers a novel way of conceptualizing research on project-based organizations by linking it to an established stream within the field of organization theory and design.

Details

International Journal of Managing Projects in Business, vol. 10 no. 3
Type: Research Article
ISSN: 1753-8378

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Book part
Publication date: 23 September 2014

Marc Wouters and Susana Morales

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing…

Abstract

Purpose

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.

Methodology/approach

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

Findings

The search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.

Research Limitations/Implications

The scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.

Originality/value

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

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Article
Publication date: 10 July 2017

Mahmood Ali and Lloyd Miller

Enterprise resource planning (ERP) implementation brings with it a set of challenges. In order to gain a better understanding of these and they can be mitigated during the…

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13409

Abstract

Purpose

Enterprise resource planning (ERP) implementation brings with it a set of challenges. In order to gain a better understanding of these and they can be mitigated during the implementation process, the purpose of this paper is to use Esteves and Bohórquez (2007) classification based on ERP lifecycle framework, and content analysis to review the literature on ERP implementation in a structured format with a focus on larger enterprises, and provide a platform for practitioners to plan implementation with minimum possibility of failure.

Design/methodology/approach

Esteves and Bohórquez (2007) classification based on the ERP lifecycle framework is used to develop and present a comprehensive structured review of the literature on ERP system implementation in large enterprises (LEs), with a particular focus on pre-implementation, implementation, and post-implementation.

Findings

Drawing from the literature, organisations can plan implementation based on the findings and strategies presented in the study. This can lead to a better understanding of implementation with minimal probability of failure. The authors find that top management support, good project management teams, and good communications are the top three most important critical successful factors during implementation. The authors also identify critical gaps in current research. Existing research focusses predominantly on the implementation phase, but research on pre- and post-implementation is lacking, and that no industry standard implementation methodology has been developed.

Research implications

This review primarily focusses on the literature in the area of ERP implementation. ERP implementation planning involves access to effective implementation strategies. Despite the literature identifying a myriad of different ERP implementation models, no standard industry ERP implementation model has been developed. The findings for ERP implementation are repetitive, inconsistent, and lack empirical research, rendering these two of the most critical areas for future research, and collaboration between ERP practitioners, system developers, and researchers. Researchers, in turn, need to become more innovative in terms of their research techniques when examining ERP implementation.

Practical implications

This paper provides guidance to researchers and practitioners with an insight into published research work and their findings. It provides a better understanding of ERP implementation, which can be applied towards overcoming operational difficulties during the implementation process.

Originality/value

This study is innovated in its use of Esteves and Bohórquez (2007) classification based on the ERP lifecycle framework, and content analysis to present a comprehensive structured literature review of the ERP implementation literature with a specific focus on pre-implementation, implementation, and post-implementation in LEs between the period 1989 and 2014. The technique and time period used in this study differs from those of other studies on ERP implementation. The paper brings together theoretical and practical developments on ERP implementation under a single source, which should aid practitioners, researchers and ERP developers with future research and decision making.

Details

Journal of Enterprise Information Management, vol. 30 no. 4
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 4 June 2018

Ahangama Withanage Janitha Chandimali Abeygunasekera, Wasana Bandara, Moe Wynn and Ogan Yigitbasioglu

Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address…

Abstract

Purpose

Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research.

Design/methodology/approach

A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed.

Findings

The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review.

Research limitations/implications

The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work.

Originality/value

Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

Details

Business Process Management Journal, vol. 24 no. 3
Type: Research Article
ISSN: 1463-7154

Keywords

Content available
Article
Publication date: 30 July 2020

Francesca Manes-Rossi, Giuseppe Nicolò and Daniela Argento

Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the…

Abstract

Purpose

Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.

Design/methodology/approach

A structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.

Findings

The critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.

Originality/value

This paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 4
Type: Research Article
ISSN: 1096-3367

Keywords

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