Search results

The use of structured literature review methods like bibliometric analysis is growing in the management fields, but there is limited knowledge on how they can be facilitated by technology. Hence, we conducted a broad overview of software tools, their roles, and limitations in structured (bibliometric) literature reviewing activities. Subsequently, we show that several software tools are freely available to aid in searching the literature, identifying/ extracting relevant publications, screening/assessing quality of the extracted data, and performing analyses to generate insights from the literature. However, their applications may be confronted with several challenges such as limited analytical and functional capabilities, inadequate technological skills of researchers, and the fact that the researcher's insights are still needed to generate compelling conclusions from the results produced by software tools. Consequently, we contribute toward advancing the methodologies for performing structured reviews by providing a comprehensive and updated overview of the knowledge base of key technological software tools and the conduct of structured or bibliometric literature reviews.

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.

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

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.

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.

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

The purpose of this study is to offer an integrated literature review of shared services’ organizational structures by specifically focusing on centralization, specialization, control, and formalization mechanisms.

A sample consisting of 103 empirical and conceptual articles, identified in a structured literature search in Science Direct and Scopus, was analyzed. The focus was on exploring the structural dimensions of shared services in various fields: Supply Chains, Finance, Human Resource Management, and Information Technologies. Findings from the selected articles were codified alongside the structural dimensions drawn from contingency theory.

Most of the papers identified were concerned with the Human Resource function or with Accounting and Finance in the private sector. Purchasing was only mentioned in a few general articles and Marketing not represented at all, even though the literature suggests that shared services do exist in this field. This uneven distribution across fields, as well as the reality that many articles fail to make clear divisions between disciplines, is hardly conducive to identifying trends for individual disciplines, and only general trends for each dimension could be identified. Although centralization was one of the most discussed dimensions, there was no consensus as to whether shared services should be centralized or decentralized. Standardization and formalization were both found to be highly important, although a need for customization was also emphasized.

Future research should be oriented toward the structural dimensions of shared services in a broader range of fields as current findings are dominated by the Human Resource function. Another implication of our findings is that scholars could usefully test empirically the dimensions, especially those where opinions differed the most: centralization and specialization.

Earlier conceptualizations noted that the mixed shared service outcomes stem from the diversity in governance and several contingency factors. This work continues the exploration of the contingency factors and mechanisms that, through integration, allow shared services to respond to the environmental uncertainty. The value of this chapter is in examining the structures of different functional types of shared services that are reported as successful in the literature, thus offering an overview of best practices in organizing shared services.

Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and communication technology usage, which is known as digital divide, however has been identified as one of the major obstacles to the implementation of e-government system. As digital divide inhibits citizen’s acceptance to e-government, it should be overcome despite the lack of deep theoretical understanding on this issue. This research aimed to investigate the digital divide and its direct impact on e-government system success of local governments in Indonesia as well as indirect impact through the mediation role of trust. In order to get a comprehensive understanding of digital divide, this study introduced a new type of digital divide, the innovativeness divide.

The research problems were approached by applying two-stage sequential mixed method research approach comprising of both qualitative and quantitative studies. In the first phase, an initial research model was proposed based on a literature review. Semi-structured interview with 12 users of e-government systems was then conducted to explore and enhance this initial research model. Data collected in this phase were analyzed with a two-stage content analysis approach and the initial model was then amended based on the findings. As a result, a comprehensive research model with 16 hypotheses was proposed for examination in the second phase.

In the second phase, quantitative method was applied. A questionnaire was developed based on findings in the first phase. A pilot study was conducted to refine the questionnaire, which was then distributed in a national survey resulting in 237 useable responses. Data collected in this phase were analyzed using Partial Least Square based Structural Equation Modeling.

The results of quantitative analysis confirmed 13 hypotheses. All direct influences of the variables of digital divide on e-government system success were supported. The mediating effects of trust in e-government in the relationship between capability divide and e-government system success as well as in the relationship between innovativeness divide and e-government system success were supported, but was rejected in the relationship between access divide and e-government system success. Furthermore, the results supported the moderating effects of demographic variables of age, residential place, and education.

This research has both theoretical and practical contributions. The study contributes to the developments of literature on digital divide and e-government by providing a more comprehensive framework, and also to the implementation of e-government by local governments and the improvement of e-government Readiness Index of Indonesia.

The final chapter of the book titled ‘Beyond multi-channel marketing: Critical Issues in Dual Marketing’ aims at summarising issues related to the concept of dual marketing (DM). Starting from the analysis of a structured literature review on the selected subject, spread across three decades and reflecting on the different contributions of the research showed in the present book, the chapter tries to open the path to giving to the topic a new guise. In order to fulfil this duty, not only works on DM and multichannel marketing were taken into account, but also other research paths that share several features with the main topic were under scrutiny.

Co-creation of knowledge offers significant opportunities for innovation. This chapter seeks to gain understanding of the process of co-creation of knowledge for innovation and public relations in multi-stakeholder projects by exploring current insights in academic literature. The research questions look at how co-creation of knowledge for innovation has been investigated in the scholarly literature; the roles of end-users; and the modes and challenges of end-user participation and in collaboration relating to communication.

The method of this chapter is a structured literature review, following a series of rigorous steps: a search of databases, analysis of 33 articles found, summarising relevant content using a data extraction table and a data extraction continuum as analysis tools to show the range of projects discussed in the literature to create a comprehensive overview.

The findings indicate that multi-stakeholder networks can be structured for different aims. In the articles found different types of projects were investigated. Four categories of projects were found: (1) co-creation projects benefiting one company; (2) co-creation projects benefiting business-to-business value chain networks; (3) co-creation projects benefiting public entities; and (4) co-creation projects benefiting innovation network stakeholders.

Complexity is highest for multiple stakeholder co-creation projects benefiting innovation network stakeholders, where the roles between stakeholders are fluid and changing constantly. Solving common issues motivates the stakeholders to collaborate and build trust. Open innovation environments may facilitate communication and interaction.

Co-creation of knowledge requires intensive collaboration. Knowing the main challenges to address will help the functioning of co-creation collaboration networks and their public relations.

The objective of this study aims at reviewing a synthesis of the economic impact of the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. There are significant evidences of adopting a high-quality set of harmonised accounting standards (i.e. IFRS) fosters trade and foreign direct investment (FDI), financial transparency, and comparability and reduces information asymmetries. From the extensive structured review of literature using the Scopus database tool, the study reviewed 108 articles, and in particular, the topic-related 41 articles were analysed. Seven journals contribute to 39% of the articles (The Accounting Review; European Accounting Review; International Journal of Accounting; Journal of Accounting Research; Revista Espanola de Financiacion y Contabilidad; Asian Review of Accounting; and International Journal of Economics and Management). However, most of the cited journals were Journal of Accounting Research, The Accounting Review, European Accounting Review, and International Journal of Accounting (Armstrong, Barth, Jagolinzer, & Riedl, 2010; Brüggemann, Hitz, & Sellhorn, 2013; Christensen, Lee, & Walker, 2007; Daske, Hail, Leuz, & Verdi, 2008, 2013). Most of the studies did not use any theory, and most of the articles utilised quantitative approach. The study calls for future research on the theoretical impactions on the economic impact of IFRS implementation in a country-specific study, cross-country study, and global study. Future studies should also focus on the policymaking agenda for the local and international standard setters.

Purpose: This literature review aims to answer the calls for further exploration of scaling challenges and opportunities for social entrepreneurs (SEs). We address the scaling issue of social entrepreneurship through the theoretical lens of sustainable business models. Methodology: This paper investigates, on a multilevel approach, 340 journal articles published in one of the 20 peer-reviewed journals in management, entrepreneurship, CSR, organizational behavior, and nonprofit. It also considers influential articles due to their relatively high citation count (i.e., more than 150 times) outside of those selected journals. This paper furthermore analyses in-depth 32 scaling articles. Findings: This study positions the topics of social entrepreneurship over the last decades, together with the six types of scaling strategies: scaling up, scaling down, scaling across, scaling deep, scaling out, and diversification. It also discusses 15 challenges related to the scaling efforts by SEs. It furthermore elaborates on potential leads for research and practice regarding scaling social impact. Social Implications: There are many pathways for SEs to increase their impact on society, even though it remains quite challenging to achieve for most. Understanding what possibilities or limitations apply to individual SEs is but a first step in developing the full potential of social entrepreneurship. Originality: This paper approaches scaling from three complementary levels of analysis, i.e., individual, organizational, and institutional. Thus we provide more clarity and a nuanced perspective on past and future research regarding scaling challenges and opportunities.