Search results

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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?

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.

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.

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.

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

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).

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.

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.

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

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.

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.

Literature synthesis and exploratory analysis.

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.

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.

The purpose of this paper is to analyse the current state of research on the integration of blockchain and building information modelling (BIM) in the Architecture, Engineering, Construction and Operations (AECO) industry as a means of identifying gaps between the existing paradigm and practical applications for determining future research directions and improving the industry. The study aims to provide clear guidance on areas that need attention for further research and funding and to draw academic attention to factors beyond the technical dimension.

A mixed-method systematic review is used, considering multiple literature types and using a sociotechnical perspective-based framework that covers three dimensions (technic, process and context) and three research elements (why, what and how). Data are retrieved and analysed from the Web of Science and Scopus databases for the 2017–2023 period.

While blockchain has the potential to address security, traceability and transparency and complement the system by integrating supporting applications, significant gaps still exist between these potentials and widespread industry adoption. Current limitations and further research needs are identified, including designing fully integrated prototypes, empirical research to identify operational processes, testing and analysing operational-level models or applications and developing and applying a technology acceptance model for the integration paradigm. Previous research lacks contextual settings, real-world tests or empirical investigations and is primarily conceptual.

This paper provides a comprehensive, critical systematic review of the integration of blockchain with BIM in the construction industry, using a sociotechnical perspective-based framework which can be applied in future reviews. The study provides insight into the current state and future opportunities for policymakers and practitioners in the AECO industry to prepare for the transition in this disruptive paradigm. It also provides a phased plan along with a clear direction for the transition to more advanced applications.

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.

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.

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.

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.