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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…

1801

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: 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…

4038

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: 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…

1025

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…

3814

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
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…

4593

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
Article
Publication date: 27 August 2021

Peter Winkler, Jannik Kretschmer and Michael Etter

Over recent years, public relations (PR) research has diversified in themes and theories. As a result, PR presents itself today as a multi-paradigmatic discipline with competing…

1813

Abstract

Purpose

Over recent years, public relations (PR) research has diversified in themes and theories. As a result, PR presents itself today as a multi-paradigmatic discipline with competing ideas of progress that mainly circle around questions of ontology and epistemology, i.e. around defining appropriate object and knowledge in PR research.

Design/methodology/approach

This conceptual article highlights a third crucial question underlying the debate drawing on a narrative approach: The question of axiology, hence, the normative question how PR research shall develop to contribute to societal progress.

Findings

The article presents a model, which describes how normative visions of progress in different PR paradigms – functional, co-creational, social-reflective and critical-cultural – manifest in each distinct combinations of four narrative plots – tragedy, romance, comedy and satire.

Originality/value

These findings complement the current debate on disciplinary progress in PR research by fostering reflection and debate on paradigm development and cross-paradigmatic tensions and exchange from an explicit axiological perspective.

Details

Journal of Communication Management, vol. 25 no. 4
Type: Research Article
ISSN: 1363-254X

Keywords

Content available
Article
Publication date: 1 March 2016

Vishal K. Gupta, Sajna Ibrahim, Grace Guo and Erik Markin

Entrepreneurship-related research in management and organizational journals has experienced rapid growth, particularly in the last several years. The purpose of this study is to…

1935

Abstract

Entrepreneurship-related research in management and organizational journals has experienced rapid growth, particularly in the last several years. The purpose of this study is to identify the researchers and universities that have had the greatest influence on entrepreneurship research since the turn of the century. Using a systematic and comprehensive study identification protocol, the authors delve into the individual and institutional actors contributing to scholarship in entrepreneurial studies for the period from 2000 to 2015. Examination of top-tier management and organizational journals revealed that a total of 371 entrepreneurship-related articles were published during this period by 618 authors from 303 different institutions. Rankings for the most prolific individuals as well as institutions, adjusted and unadjusted for journal quality, are presented. The article concludes with a discussion of the limitations and implications of the research undertaken here.

Details

New England Journal of Entrepreneurship, vol. 19 no. 1
Type: Research Article
ISSN: 2574-8904

Keywords

Open Access
Article
Publication date: 5 October 2023

Mariola Ciszewska-Mlinarič and Piotr Wójcik

The purpose of this study is to synthesize the literature on the topic of strategic renewal by identifying the key dimensions of extant research and the connections between…

Abstract

Purpose

The purpose of this study is to synthesize the literature on the topic of strategic renewal by identifying the key dimensions of extant research and the connections between fragmented research domains.

Design/methodology/approach

This study applies systematic literature review to identify the level of consistency and generalizability of research findings across existing studies in a comprehensive manner.

Findings

This study identifies six main themes of strategic renewal in the extant literature: (1) antecedents, (2) initiation, (3) logic, (4) structure, (5) process and (6) outcomes of strategic renewal.

Research limitations/implications

By integrating the current streams of research, the review offers a conceptual model of strategic renewal that maps the current state of the research and provide insights into key themes for the future research.

Originality/value1

This study, identifies connections between fragmented research domain and offers a conceptual framework of strategic renewal.

Details

Central European Management Journal, vol. 31 no. 3
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 25 July 2023

Alice Mohlin

The purpose of this paper is twofold: to identify and map contemporary research on advanced technology implementations for problem-solving purposes in the manufacturing industry…

Abstract

Purpose

The purpose of this paper is twofold: to identify and map contemporary research on advanced technology implementations for problem-solving purposes in the manufacturing industry, and to further understand the organizational learning possibilities of advanced technology problem-solving in the manufacturing industry.

Design/methodology/approach

This paper outlines a scoping review of contemporary research on the subject. The findings of the review are discussed in the light of theories of contradicting learning logics.

Findings

This paper shows that contemporary research on the subject is characterized by technological determinism and strong solution-focus. A discussion on the manufacturing industries’ contextual reasons for this in relation to contradicting learning logics shows that a Mode-2 problem-solving approach could facilitate further learning and expand knowledge on advanced technology problem-solving in the manufacturing industry. A research agenda with six propositions is provided.

Originality/value

The introduction of advanced technology implies complex effects on the manufacturing industry in general, while previous research shows a clear focus on technological aspects of this transformation. This paper provides value by providing novel knowledge on the relationship between advanced technology, problem-solving and organizational learning in the manufacturing industry.

Details

Journal of Workplace Learning, vol. 35 no. 6
Type: Research Article
ISSN: 1366-5626

Keywords

Content available
Article
Publication date: 28 December 2018

David Littlewood and Zaheer Khan

This paper aims to contribute to better understanding of where and how network concepts, theories and perspectives, organisational networks, and networking practices, are being…

4794

Abstract

Purpose

This paper aims to contribute to better understanding of where and how network concepts, theories and perspectives, organisational networks, and networking practices, are being studied and deployed in social enterprise research. This is done through a systematic review of social enterprise and networks literature in business and management journals. Key trends and developments in this literature, and gaps and limitations, are identified, culminating in discussion of what next for social enterprise and networks research. The papers in this special issue on “Social Enterprise and Networks” are introduced.

Design/methodology/approach

A systematic review was undertaken of social enterprise and networks literature in business and management journals. Journals sampled included all those in the Entrepreneurship and Small Business subject area of the Association of Business Schools (ABS) Academic Journal Guide 2018, the journals in the Financial Times 50 research ranking, and selected wider business and society, non-profit management and public administration journals.

Findings

Analysis of publishing patterns of social enterprise and networks research finds that such research is growing, and that varied network perspectives, concepts and theories are being deployed. Social enterprise and networks are also being studied globally, using different methodologies. Nevertheless, there remains scope for deeper theoretical engagement, and for a wider range of network theories to be used. More even geographic coverage is also needed, and further insights can be gained through use of alternative methodologies.

Research limitations/implications

Discussions in this paper have implications for research through outlining systematically the state of current scholarship on social enterprise and networks. In so doing, insight is provided on what is known about social enterprise and networks. But also on what is not known and where further enquiry is needed. Direction is thus provided for future social enterprise and networks scholarship.

Practical implications

In this paper, how, and the extent to which, social enterprise and networks scholarship offers implications for practice and policy is considered.

Originality/value

This paper makes a valuable contribution to social enterprise scholarship. It outlines the state of current knowledge and research on social enterprise and networks, identifying where and how relationships between social enterprise and networks have been studied, whilst also providing insights for what next in future social enterprise and networks research.

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