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Open Access
Article
Publication date: 10 August 2021

Wenjun Wen

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date…

1784

Abstract

Purpose

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

Design/methodology/approach

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

Findings

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

Research limitations/implications

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

Originality/value

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

Details

Journal of Accounting in Emerging Economies, vol. 12 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 25 September 2023

Gayatri Panda, Manoj Kumar Dash, Ashutosh Samadhiya, Anil Kumar and Eyob Mulat-weldemeskel

Artificial intelligence (AI) can enhance human resource resiliency (HRR) by providing the insights and resources needed to adapt to unexpected changes and disruptions. Therefore…

2267

Abstract

Purpose

Artificial intelligence (AI) can enhance human resource resiliency (HRR) by providing the insights and resources needed to adapt to unexpected changes and disruptions. Therefore, the present research attempts to develop a framework for future researchers to gain insights into the actions of AI to enable HRR.

Design/methodology/approach

The present study used a systematic literature review, bibliometric analysis, and network analysis followed by content analysis. In doing so, we reviewed the literature to explore the present state of research in AI and HRR. A total of 98 articles were included, extracted from the Scopus database in the selected field of research.

Findings

The authors found that AI or AI-associated techniques help deliver various HRR-oriented outcomes, such as enhancing employee competency, performance management and risk management; enhancing leadership competencies and employee well-being measures; and developing effective compensation and reward management.

Research limitations/implications

The present research has certain implications, such as increasing the HR team's proficiency, addressing the problem of job loss and how to fix it, improving working conditions and improving decision-making in HR.

Originality/value

The present research explores the role of AI in HRR following the COVID-19 pandemic, which has not been explored extensively.

Details

International Journal of Industrial Engineering and Operations Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2690-6090

Keywords

Open Access
Book part
Publication date: 29 November 2023

Olga Meerovskaya

The chapter presents an overview of the state of Research Management and Administration (RMA) in Belarus. The country enjoys sound traditions in basic and applied research in some…

Abstract

The chapter presents an overview of the state of Research Management and Administration (RMA) in Belarus. The country enjoys sound traditions in basic and applied research in some areas relevant to its economy, particularly in science, technology, engineering, and mathematics (STEM). The current science, technology, and innovation (STI) policy is focussed on the commercialisation of domestic research and development (R&D) results and the effectiveness of the national STI system.

The majority of competitive budget funds are allocated within different types of programmes that support R&D and innovation. Formal RMA positions exist at the programme level and are based in research centres, universities and companies being grounded on a solid legal basis. Roughly 150–250 people within 50 legal entities are directly involved in RMA. At the project level, the RMA activities are either combined with scientific supervision or informally distributed within the project team.

A possible increase in overall R&D expenditures in the country, the eventual enlargement of the scope of publicly supported STI projects and their collaborative nature, as well as their internationalisation and widening of international cooperation may significantly increase the demand for RMA professionals.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Open Access
Article
Publication date: 2 September 2021

Mattias Jacobsson and Beata Jałocha

The aim of this article is to give an overview of the development and current state of projectification research. The inquiry was driven by a threefold research question: How has…

3980

Abstract

Purpose

The aim of this article is to give an overview of the development and current state of projectification research. The inquiry was driven by a threefold research question: How has projectification been understood and defined over time, what has the trajectory of the development been and what are the main trends and emerging ideas?

Design/methodology/approach

The article is an integrative literature review of research done on the notion of projectification to date. An interdisciplinary, integrative literature review was conducted using Scopus and Web of Science as primary sources of data collection. The full data set consists of 123 journal articles, books, book chapters and conference contributions. With the data set complete, a thematic analysis was conducted.

Findings

Among other things, the review outlines the development and scope of projectification research from 1995 until 2021 and discusses four emerging images of projectification: projectification as a managerial approach, projectification as a societal trend, projectification as a human state and projectification as a philosophical issue. These characteristics emphasize some common features of each of the images but also imply that the way projectification is understood changes depending on the paradigmatic perspective taken by the researcher, the time and place in which the observation was made and the level of observation.

Originality/value

The authors have outlined and discussed four images of projectification – projectification as a managerial approach, projectification as a societal trend, projectification as a human state and projectification as a philosophical issue – where each image represents a special take on projectification with some prevalent characteristics. By doing this, the authors provide a systematic categorization of research to date and thus a basis upon which other researchers can build when furthering the understanding of projectification at large.

Details

International Journal of Managing Projects in Business, vol. 14 no. 7
Type: Research Article
ISSN: 1753-8378

Keywords

Open Access
Article
Publication date: 30 May 2023

Małgorzata Bartosik-Purgat and Wiktoria Rakowska

The main purpose of the study is to identify the differences and similarities in the communication between B2B participants in cross-cultural environments.

2827

Abstract

Purpose

The main purpose of the study is to identify the differences and similarities in the communication between B2B participants in cross-cultural environments.

Design/methodology/approach

The research methods used in the study are two-fold: the literature analysis is complemented by primary qualitative research conducted in small- and medium-sized enterprises operating in Poland and doing business internationally. The research was focused on two culturally different markets: China and the United States. In the empirical research, the authors used one of the qualitative methods – Individual Depth Interview (IDI).

Findings

General findings showed that the strongest influence of culture was identified among older (+50 years old) business partners. The younger ones are eager to adapt and try to understand others' viewpoints. The research results may be used in creating business communication models in the countries researched for companies that plan to enter both American and Chinese markets.

Practical implications

The results of the study may have useful applied managerial value and be used in cooperation between SMEs' B2B business partners, not only from Poland but also from the whole region of Central and Eastern Europe and the United States and China.

Social implications

The findings may help to understand and communicate with culturally different social groups such as co-workers, students, teachers, etc.

Originality/value

The research presented in the paper covers the gap in the literature because it relates to some new factors (like cultural heritage, age and type of industry) which determine the effectiveness of personal business communication between partners in the international marketplace.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Open Access
Article
Publication date: 29 March 2023

Christian Hugo Hoffmann

The purpose of this study is to showcase that the valuation of startups is still considered to be more “art than science”. Moreover, such non-rigorous approaches often lead to…

1010

Abstract

Purpose

The purpose of this study is to showcase that the valuation of startups is still considered to be more “art than science”. Moreover, such non-rigorous approaches often lead to valuations, which turn out to be too high, which in turn has become a well-known phenomenon to a broader audience due to shining examples such as We Work. This is reason enough to revisit the important topic of where we stand today with startup valuation procedures and methodologies.

Design/methodology/approach

Literature synthesis and exploratory analysis.

Findings

While some studies describe sound results about how to assess startups, what the authors found was that many questions remain open or have not been covered at all. This is the reason why the authors needed to apply a substantial amount of reasoning in the analysis of studies, which do not exactly deal with startup companies. The authors provided some interesting impulses for future research.

Originality/value

Based on an original overview of the current state of research about the valuation of startup companies, this paper makes the following principal contribution to both the literature and practice: on the one hand, the authors assess four impact factors on startup values critically; on the other, the authors provide an outlook on promising future research avenues.

Details

Journal of Ethics in Entrepreneurship and Technology, vol. 3 no. 1
Type: Research Article
ISSN: 2633-7436

Keywords

Open Access
Article
Publication date: 4 July 2023

Lucrezia Songini, Anna Pistoni, Niccolò Comerio and Patrizia Tettamanzi

Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research

3735

Abstract

Purpose

Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices.

Design/methodology/approach

The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers.

Findings

IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research.

Originality/value

The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB's standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 29 November 2023

Paul W. Ivey

This chapter contextualises and provides an overview of the development and current state of the profession of research management and administration in the English-speaking…

Abstract

This chapter contextualises and provides an overview of the development and current state of the profession of research management and administration in the English-speaking Caribbean. In addition, the chapter shows that Research Management and Administration is an emerging profession that is beginning to take root in CARICOM countries, especially as demonstrated by the leading HEIs in which it is recognised that research administration functions are important in supporting and adding value to the research agendas of these institutions and their larger mission of contributing to the sustainable development of the region.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

Open Access
Article
Publication date: 18 November 2022

Cristian Castillo

This study aims to identify the past, present and future lines of research in the supply chain resilience (SCRES) literature and to answer the question of whether resilience is…

4506

Abstract

Purpose

This study aims to identify the past, present and future lines of research in the supply chain resilience (SCRES) literature and to answer the question of whether resilience is “just another” supply chain (SC) concept or if it constitutes its own theory.

Design/methodology/approach

This study involves a bibliometric analysis of 1,596 research articles published in the Web of Science Core Collection™ database between 2004 and 2021, with a focus on: publications and citations per year, co-citations of articles and authors, co-occurrences of the keywords used and thematic development. Seven SCRES experts have also analysed and discussed the research results.

Findings

The results show how resilience has become one of the main thematic blocks of SC research in the aftermath of the COVID-19 pandemic, with a 62.04% increase in academic publications. Despite the abundant literature, there is still no overarching theory of SCRES. One possible hindrance to the creation of such a theory is the variety of existing definitions and models of SCRES. This research identifies this as a shortcoming that future studies should address. As the results show, the combination of SCRES with other fields, such as engineering and ecology, can help in constructing a global theory of SCRES.

Originality/value

Bibliometric analysis is used to confirm the SCRES literature gap in the development of an overarching theory, although resilience constitutes one of the main thematic blocks of the SC literature.

Details

International Journal of Operations & Production Management, vol. 43 no. 1
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Book part
Publication date: 29 November 2023

Michele Aparecida Dela Ricci Junqueira and Regina Célia da Rocha Bezerra

The objective of this chapter is to present the creation of the scientific research project management office at the Ribeirão Preto Medical School, University of São Paulo…

Abstract

The objective of this chapter is to present the creation of the scientific research project management office at the Ribeirão Preto Medical School, University of São Paulo (FMRP-USP), Brazil. The case is about the adoption of Research Management and Administration (RMA) practices in the largest university in Brazil and presents data for the period of 10 years and relevant increase in the number of projects and budget volume managed (USD 2–21 mi) even with a small team (2–5 people). This is a successful case of a participant of The São Paulo Research Foundation (FAPESP) program and a relevant reference to encourage other Brazilian universities to implement the RMA structure. The implementation of RMA practices is not only possible but can be a game changer in a context with scarce resources and the proper policies can make a difference to the RMA professionalisation in the country.

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Keywords

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