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Book part
Publication date: 30 September 2003

John T Reisch, Karen S McKenzie and Alan H Friedberg

This paper investigates state auditors’ decisions regarding the isolation or projection of sample misstatements to underlying sample populations. Seventy-eight state…

Abstract

This paper investigates state auditors’ decisions regarding the isolation or projection of sample misstatements to underlying sample populations. Seventy-eight state auditors completed four treatment cases that incorporate the complete 2×2 manipulation of intentional/unintentional and systematic/non-systematic misstatements in different case scenarios, enabling a test of the independent variables both across and within case scenarios.

The results indicate that both across and within case scenarios, auditors tend to project systematic misstatements more often than they project non-systematic misstatements. However, the auditors’ isolation/projection decisions are generally not influenced by whether the sample misstatements are intentional or unintentional.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-231-3

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Article
Publication date: 18 July 2020

Marco Bellucci, Giacomo Marzi, Beatrice Orlando and Francesco Ciampi

This article aims to provide a bibliometric and systematic literature analysis of studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order…

Abstract

Purpose

This article aims to provide a bibliometric and systematic literature analysis of studies published in the Journal of Intellectual Capital (JIC) from 2014 to 2018 in order to highlight emerging themes and future trends.

Design/methodology/approach

The analysis focused on 187 papers published on JIC over a period of five years. A scientometric approach to data mining enabled the detection of patterns in the dataset. Precisely, the investigation was conducted by integrating a bibliometric analysis on VOSviewer with a systematic literature review.

Findings

Four main streams of research on JIC emerged in the years of the analysis: reporting and disclosure of intellectual capital; intellectual capital research in universities, education and public sector; knowledge management; intellectual capital, financial performance, and market value.

Research limitations/implications

The study offers valid insights to the topics covered by the Journal of Intellectual Capital by identifying the main research gaps and trends, along with future research avenues.

Originality/value

Prior scholars mostly focused on systematic literature reviews, whilst the use of bibliometric methods generally seems to be a missing tile in the research domain. Also, none of the extant studies has focused on the Journal of Intellectual Capital with reference to the 2014–2018 period. The use of both bibliometric and systematic approaches to literature review delivered extremely fine-tuned results in terms of factors such as citations, contents and evolution of clusters over time.

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Article
Publication date: 19 March 2018

Kirill Angel, Carlota Menéndez-Plans and Neus Orgaz-Guerrero

This paper aims to study the connection between the systematic equity risk of US tourism industry companies and a set of information from inside these firms and the…

Abstract

Purpose

This paper aims to study the connection between the systematic equity risk of US tourism industry companies and a set of information from inside these firms and the market. The authors sought to identify which information explains equity risk to estimate patterns of behavior – especially for those companies that cannot have a beta – in terms of the cost of share capital.

Design/methodology/approach

To carry out the research, the authors used a panel data technique and combined accounting information from the selected companies with macroeconomic information to develop independent variables. The sample consisted of 79 firms of the arts, entertainment and recreation and accommodation and food services sectors in the USA for 2004-2013. The authors incorporated two dummy variables into the analyses. The first one was used to find out if a difference exists between the two sectors, and the other was used to examine differences before and after 2008, when the current economic and financial crisis began.

Findings

The results reveal that equity risk is explained by businesses’ size and growth, along with three indicators of business efficiency, consumer price and Stoxx Europe 50 indices. The 2008 financial crisis did not alter the behavior of the estimated model, and no difference was found between the two sectors in question.

Research limitations/implications

The study’s most important limitation is the number of companies and years that make up the sample, although a broader set of data was analyzed in this work compared to previous studies.

Practical implications

The research results are quite useful to tourism enterprise management in the US market as they provide information that explains companies’ equity risk. Knowing this information could facilitate more efficient management, and an understanding of which information determines company risk can help to quantify risk objectively without access to betas.

Originality/value

The authors studied the US market as an important financial market and the tourist industry, in particular, for its economic significance, as shown by the direct contribution of travel and tourism to the US gross domestic product. Although this type of research in the tourism sector is not new, the present study answers the need identified by Park and Jang (2014) to continue this line of research by using a more interdisciplinary approach that combines hospitality research with finance and/or accounting studies.

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International Journal of Contemporary Hospitality Management, vol. 30 no. 3
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 20 July 2021

Eymen Çağatay Bilge and Hakan Yaman

This study aims to identify the trends that have changed in the field of construction management over the last 20 years.

Abstract

Purpose

This study aims to identify the trends that have changed in the field of construction management over the last 20 years.

Design/methodology/approach

In this study, 3,335 journal articles published in the years 2000–2020 were collected from the Web of Science database in construction management. The authors applied bibliometric analysis first and then detected topics with the latent Dirichlet allocation (LDA) topic detection method.

Findings

In this context, 20 clusters from cluster analysis were found and the topics were extracted in clusters with the LDA topic detection method. The results show “building information modeling” and “information management” are the most studied subjects, even though they have emerged in the last 15 years “building information modeling,” “information management,” “scheduling and cost optimization,” “lean construction,” “agile approach” and “megaprojects” are the trend topics in the construction management literature.

Research limitations/implications

This study uses bibliometric analysis. The authors accept that the co-citation and co-authorship relationship in the data is ethical. They accept that honorary authorship, self-citation or honorary citation do not change the pattern of the construction management research domain.

Originality/value

There has been no study conducted in the last 20 years to examine research trends in construction management. Although bibliometric analysis, systematic literature reviews and text mining methods are used separately as a methodology for extracting research trends, no study has used enhanced bibliometric analysis and the LDA topic detection text mining method.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 9 January 2017

Linchi Kwok, Karen L. Xie and Tori Richards

The purposes of this study are to synthesize the current research findings reported in major hospitality and tourism journals and to discuss the knowledge gaps where…

Abstract

Purpose

The purposes of this study are to synthesize the current research findings reported in major hospitality and tourism journals and to discuss the knowledge gaps where additional research endeavors are needed.

Design/methodology/approach

A systematic review approach was adopted to analyze 67 research articles about online reviews that were published between January 2000 and July 2015 in seven major hospitality and tourism journals.

Findings

This study presents a thematic framework of online review research, which was advanced by integrating the interactions among quantitative evaluation features, verbal evaluation features, reputation features and social features of online reviews with important outcomes of consumer decision-making and business performance. The thematic framework helps researchers identify the areas in extant hospitality literature of online reviews and point out possible directions for future studies.

Research limitations/implications

The systematic review approach has a qualitative nature, where relevant literature was interpreted based on the authors’ domain knowledge and expertise.

Practical implications

Practitioners can gain a comprehensive understanding of the dynamic relationships among the key influential factors in online reviews, as presented in the thematic framework of online review research. Accordingly, managers will be able to develop effective strategies to leverage the positive impacts of online reviews to the business outcomes.

Originality/value

This systematic review synthesizes the findings reported in most recent publications (January 2000-July 2015; also including “Online First” articles) in seven major hospitality and tourism journals and develops an integrated research framework, anchoring on four meta-research questions and showing the dynamic relationships among the key players/factors/themes in online review research. This framework provides a visual diagram to practitioners for a better understanding of the relevant literature and assists researchers in developing new research questions for future studies.

Details

International Journal of Contemporary Hospitality Management, vol. 29 no. 1
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 26 February 2020

Khaldoon Nusair

This paper aims to provide a comprehensive bibliometric analysis of the current state of social media literature by examining co-word network analysis and thematic keyword…

Abstract

Purpose

This paper aims to provide a comprehensive bibliometric analysis of the current state of social media literature by examining co-word network analysis and thematic keyword analysis of both scholars and hospitality and tourism journals in three sub-periods (2002-2006, 2007-2012 and 2013-2018).

Design/methodology/approach

This research used a bibliometric analysis of social media literature in the field of hospitality and tourism by synthesizing the literature of a large sample of 601 studies over an extended time period (2002-2018).

Findings

The jump in the number of examined contexts, platforms, methodological approaches and research implications during 2007-2012 has marked the start of social media as a new phenomenon in hospitality and tourism research. Interestingly, International Journal of Contemporary Hospitality Management was a leading contributor to social media research between 2017 and 2018. The period 2013-2018 has witnessed newly emerging trends such as “big data,” “e-tourism,” “green experience” and “smart tourism.” This study’s analysis indicated that few keywords in social media appeared in the maturity stage. New platforms such as “Expedia,” “Foursquare,” “Flickr,” “Pinterest,” “Couchsurfing” and “Twitter” appeared between 2013 and 2018.

Originality/value

The scope of past research on the evolution of social media was limited to either a few of the most popular cited journals and/or analysis within a narrow time span. In contrast, the present study aims to uncover the rapid progress in social media research between 2002 and 2018, addressing growth in breadth and depth of thematic areas. Finally, this paper concluded with the proposal of knowledge-based life cycle framework that identifies key themes related to social media research. This framework provided insights into what has been addressed in previous literature (maturity and decline stages) and reported the topics that have been under-researched (introduction and growth stages).

Details

International Journal of Contemporary Hospitality Management, vol. 32 no. 3
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 28 June 2018

Eugénia Pedro, João Leitão and Helena Alves

For better mapping the path of intellectual capital (IC) research, the purpose of this paper is to selectively review empirical studies of IC published, and identify…

Abstract

Purpose

For better mapping the path of intellectual capital (IC) research, the purpose of this paper is to selectively review empirical studies of IC published, and identify theories, components and three dimensions of analysis: national IC (NIC), regional IC (RIC) and organizational IC (OIC).

Design/methodology/approach

The systematic literature review (SLR) subject to analysis is based on empirical studies made between 1960 and 2016, and focuses on three dimensions of analysis: NIC, RIC and OIC. Four research questions were designed, using the following databases, namely, Web of Science, Scopus and Google Scholar, for data collection purposes.

Findings

The SLR unveils a multidimensional taxonomy for measuring and classifying the type of IC applicable to the different levels of analysis and provides some recommendations for future studies of NIC, RIC and OIC, by outlining the need for clear definitions of components and measures of IC and identifying strengths, limitations and future research avenues.

Originality/value

In order to fill the gap found in the literature and the non-existence of a study clarifying the multiple dimensions of analysis of IC, this SLR makes a twofold, original contribution to the literature on management: providing an SLR of the main empirical studies dealing with different units of analysis; and identifying a multidimensional taxonomy for measuring and classifying the type of IC applicable to the different levels of analysis.

Details

Management Decision, vol. 56 no. 11
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 31 January 2020

Tanmay Sharma, Joseph Chen and Wan Yu Liu

Theoretical and empirical developments in academic literature have not been able to keep pace with the growing industry focus on eco-innovation and green hospitality…

Abstract

Purpose

Theoretical and empirical developments in academic literature have not been able to keep pace with the growing industry focus on eco-innovation and green hospitality practices. This paper aims to address this gap and provide an up-to-date review of research on eco-innovative practices in 13 leading hospitality journals over the past two decades, 1998-2018.

Design/methodology/approach

A systematic review that incorporates the preferred reporting items for systematic reviews and meta-analyses flow diagram is used to guide the data selection for this paper. The paper analyzes 403 studies published in 13 established hospitality journals to identify homogeneous research themes.

Findings

A unified conceptual framework is proposed by identifying seven research domains under eco-innovative practices. Even though research attention on green practices has increased in recent years, the development of conceptual frameworks, appropriate measurement scales and theoretical support for eco-innovative practices is warranted.

Research limitations/implications

Although the paper attempts to include as many environmentally related studies as possible, by being restricted to papers published only in 13 leading hospitality journals, it may not have drawn on all relevant eco-innovation studies in hospitality research.

Originality/value

To the knowledge of the authors, this is the first systematic analysis of hospitality research on eco-innovative practices that reviews such a large number (403) of studies spanning the past two decades (1998-2018). The most recent review by Kim et al. (2017) covered 146 green research studies published between 2000 and 2014; whereas, out of 403 studies reviewed in this study, 231 (57per cent) have been published between 2014 and 2018. This trend is indicative of the fast-evolving nature of sustainability research and the need for an up-to-date systematic review of recent literature in the field.

Details

International Journal of Contemporary Hospitality Management, vol. 32 no. 2
Type: Research Article
ISSN: 0959-6119

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Article
Publication date: 13 June 2016

Jennifer S. Wong, Jason Gravel, Martin Bouchard, Karine Descormiers and Carlo Morselli

– The purpose of this paper is to synthesize the effects of gang prevention programs on gang membership.

Abstract

Purpose

The purpose of this paper is to synthesize the effects of gang prevention programs on gang membership.

Design/methodology/approach

The authors conducted a systematic literature review across 19 bibliographic databases and a meta-analysis of the effectiveness of these strategies.

Findings

The database search resulted in 3,850 hits. Of the 162 studies that were screened in full, six involved a prevention program with outcomes commensurate for meta-analysis. Pooled log odds ratios indicate a significant, positive effect of gang prevention programs at reducing gang membership; however, sensitivity analysis demonstrates that the results are driven by the effects of a single study.

Originality/value

Despite the small sample size, the current study presents the best available evidence regarding the effectiveness of gang membership prevention programs. There is a critical need in the field of gang control for rigorous evaluation of prevention strategies.

Details

Journal of Criminological Research, Policy and Practice, vol. 2 no. 2
Type: Research Article
ISSN: 2056-3841

Keywords

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Article
Publication date: 2 November 2012

Abhijeet Ghadge, Samir Dani and Roy Kalawsky

This paper examines supply chain risk management (SCRM) from a holistic systems thinking perspective by considering the different typologies that have evolved as a result…

Abstract

Purpose

This paper examines supply chain risk management (SCRM) from a holistic systems thinking perspective by considering the different typologies that have evolved as a result of earlier research. The purpose of this paper is to identify important strategic changes in the field and to outline future requirements and research opportunities in SCRM.

Design/methodology/approach

The systematic literature review (SLR) methodology employed by this research was used to evaluate and categorise a literature survey of quality articles published over a period of ten years (2000‐2010). Additionally, the findings from the SLR have been strengthened through cross validation against results obtained from an associated text mining activity.

Findings

The SLR methodology has provided a rich, unbiased and holistic picture of the advances in the field of SCRM. Consequently, important new research areas have been identified based on a multi‐perspective descriptive and thematic data analysis. In addition, the analysis, based on evolved typologies, indicates a growth of SCRM from a nascent to a fairly established activity over the past decade.

Practical implications

The systematic approach undertaken for the literature review will provide future researchers and managers with an insightful understanding of the scope of the SCRM field. Also, the literature review provides important clues on new research directions for SCRM through identification of gaps in current knowledge.

Originality/value

The holistic approach to SCRM was found to be an important missing link in earlier literature surveys. The outcome of the SLR reported in this paper has provided critical insights into the present and future scope of the SCRM field. The identified research insights, gaps and future directions will encourage new research techniques, with a view to managing the risks in the globalized supply chain environment.

Details

The International Journal of Logistics Management, vol. 23 no. 3
Type: Research Article
ISSN: 0957-4093

Keywords

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