Integrated reporting: A structured literature review

This paper reviews the field of integrated reporting () to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that critiques ’s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice

A Structured Literature Review

Funding Information: This work and the journal’s Rapid Service Fee was supported by Eli Lilly and Company. Publisher Copyright: © 2023, The Author(s).Introduction: The aim of this review was to identify and review studies reporting on the epidemiological, social and economic impact associated with severe hypoglycaemia (SH) in people with diabetes mellitus (DM) in Portugal. Methods: A structured literature search was carried out in PubMed and Embase using a predefined selection criterion. Studies published in either Portuguese or English, between January 2010 and February 2021 were deemed eligible for inclusion. Results: Twelve studies including adults (aged ≥ 18 years) with type 1 and/or type 2 diabetes mellitus (T1DM/T2DM) were eligible for inclusion. Epidemiological estimates varied according to the setting and type of data source used. The proportion of patients who experienced ≥ 1 SH episode (SHE) in the previous 6–12 months varied from 3.1% in adults with T2DM to 36.8% in adults with T1DM. In adults with T2DM the prevalence in a community-based study was highest in the insulin and secretagogue combination treated group (9.1%), while in an emergency department setting prevalence was highest in the insulin-based therapy group and the oral hypoglycaemic agent without secretagogues group (32.0% and 20.0%, respectively). The prevalence of SH in other studies in patients with DM ranged from 0.1% (emergency department) to 18.1% (hospital ward). Patients treated with secretagogues had the highest rates of hospitalisations. In patients with T1DM, the annual rate of SHE was higher in those with impaired hypoglycaemia awareness than in those with intact awareness. Mean total cost (direct and indirect) per SHE ranged from €1493.00 in patients with T2DM treated in an emergency setting to €2608.51 in patients with T1DM who were hospitalised. Conclusion: Hypoglycaemic events, especially SHE, have a significant effect on the life of persons living with DM and their caregivers. Studies show that the prevalence of this acute complication of diabetes is not negligible. In addition to the negative impact on the quality of life, the burden of SHE in Portugal translates into a significant impact on the global health expenditure.publishersversionpublishe

Design Expertise:A Structured Literature Review

Today research has come far in explaining distinct aspects of design expertise at different skill levels. However, with the increasing number of studies, we argue there is a need to assimilate present knowledge. In this paper we advance the field of design expertise by conducting a structured literature review. Through a systematic search of papers, from 1970 to today, we identify 110 papers concerning design expertise. We then analyze the accumulated research, and map how design expertise research has evolved, in terms of what we know and what remains unexplored. Through the review, we contribute with a distinction of skills acquisition at increasing levels of design expertise.</p

User involvement in healthcare technology development and assessment: Structured literature review

Purpose – Medical device users are one of the principal stakeholders of medical device technologies. User involvement in medical device technology development and assessment is central to meet their needs. Design/methodology/approach – A structured review of literature, published from 1980 to 2005 in peer-reviewed journals, was carried out from social science perspective to investigate the practice of user involvement in the development and assessment of medical device technologies. This was followed by qualitative thematic analysis. Findings – It is found that users of medical devices include clinicians, patients, carers and others. Different kinds of medical devices are developed and assessed by user involvement. The user involvement occurs at different stages of the medical device technology lifecycle and the degree of user involvement is in the order of design stage > testing and trials stage > deployment stage > concept stage. Methods most commonly used for capturing users’ perspectives are usability tests, interviews and questionnaire surveys. Research limitations/implications – We did not review the relevant literature published in engineering, medical and nursing fields, which might have been useful. Practical implications – Consideration of the users’ characteristics and the context of medical device use is critical for developing and assessing medical device technologies from users’ perspectives. Originality/value – This study shows that users of medical device technologies are not homogeneous but heterogeneous, in several aspects, and their needs, skills and working environments vary. This is important consideration for incorporating users’ perspectives in medical device technologies. Paper type: Literature review

Lean accounting: a structured literature review

The purpose of this paper is to perform a review and analyze the literature on Lean Accounting (LA), to develop insights into how LA research is developing, offering a critique of the research to date, and underlining future research opportunities. This research uses a structured literature review to categorize and analyze 39 research articles from relevant journals with a publication date from 1996 to 2020 (September) and to answer three research questions. Findings demonstrated that although LA seems to be the most suitable method for lean companies, it still lacks research in terms of the role of accountants in lean organizations as well as how its concepts are integrated with the Generally Accepted Accounting Principles (GAAP). This paper provides both academics and practitioners with valuable insights regarding the role of management accounting and accountants in the pursuit of lean transformation, presenting meaningful themes and a complete analysis of the literature along with research gaps for future research. This paper contributes to lean manufacturing literature by providing a comprehensive structured literature review of articles regarding LA. Also, it serves as a basis for developing future research agendas in management accounting practices for lean organizations

IT governance matter: A structured literature review

The aim of this paper is to critically explore information technology governance (ITG) context, its consequences, its various aspects, its determinants, disclosure, maturity, and challenges. There are some motivations that urge the researchers to carry out this study. First, the review of prior relevant literature reveals a limited number of studies addressing the IT governance context, its consequences, its various aspects, its determinants, and challenges. Second, very little is known about the potential implications of IT governance within the business and how it is significant to the decision-makers (e.g., shareholders, board of directors, executives, etc.). Finally, little research employs the structured literature review (SLR) approach to critically discuss and analyze the IT governance context with its various aspects. The systematic and structured literature review has been employed for a critical analysis of the previous studies on IT governance. It is found that effective ITG has a positive impact on the firm performance in consistent with Altemimi and Zakaria (2017), Hulme (2012). Additionally, it is concluded that there is a positive association between ITG, the trustworthiness and the level of financial disclosure agreeing with (Raghupathi, 2007; Ali & Green, 2007). It is also concluded that the level of ITG disclosure is higher within firms in Europe (67%) than in the US (49%) complementing with Joshi et al. (2013). The adoption of the SLR methodology enables this paper to derive unbiased empirical insights and critique into the current ITG research and to identify possible directions for future ITG research, which may possibly be of interest to the academics, regulators, and professional bodies (e.g., shareholders, board of directors, executives, etc.)

Vertical Federated Learning: A Structured Literature Review

Federated Learning (FL) has emerged as a promising distributed learning paradigm with an added advantage of data privacy. With the growing interest in having collaboration among data owners, FL has gained significant attention of organizations. The idea of FL is to enable collaborating participants train machine learning (ML) models on decentralized data without breaching privacy. In simpler words, federated learning is the approach of ``bringing the model to the data, instead of bringing the data to the mode''. Federated learning, when applied to data which is partitioned vertically across participants, is able to build a complete ML model by combining local models trained only using the data with distinct features at the local sites. This architecture of FL is referred to as vertical federated learning (VFL), which differs from the conventional FL on horizontally partitioned data. As VFL is different from conventional FL, it comes with its own issues and challenges. In this paper, we present a structured literature review discussing the state-of-the-art approaches in VFL. Additionally, the literature review highlights the existing solutions to challenges in VFL and provides potential research directions in this domain

Business models for accelerators: A structured literature review

Purpose:This paper aims to provide a better understanding of accelerators’ phenomenon, developing a business model framework for these organizations. The proposed framework aims to offer helpful guidance for practitioners and policymakers, together with various research opportunities for scholars. Design/Methodology/Approach:The study employs a structured literature review methodology, which guarantees the repeatability of the research and the validity of the outcomes. Additionally, to further test the results of our analysis, we interviewed ten practitioners from some accelerators located in Italy and Slovenia. Findings:Findings show that the literature on accelerators is still fragmented and under-investigated.&nbsp;The presented framework for an accelerator business model provides insights about the activity and the role of such organizations. The study offers fruitful avenues for future research on accelerators’ business models. Research limitations/implications:Given the fragmented nature and the novelty of the literature on the topic, there may be relevant papers and reports missing in our analysis. Further research should investigate the role of accelerators in the ecosystem they operate in and provide a clear and shared definition in collaboration with all stakeholders. Practical implications:The presented framework provides practitioners with useful insights for understanding an accelerator activity and valuable recommendations for managing these organizations in the future. Social implications:Since we consider society among the key stakeholders of an accelerator’s business model, this study provides significant insights about the social impact of accelerators in the ecosystem they operate in. Relevant implications may be useful especially for policymakers. Originality/Value:The main contribution of this study is the extent analysis of a novel topic in the entrepreneurial literature, providing a clear and broad perspective of the phenomenon. Furthermore, this study provides relevant insights on the role of accelerators in academic research as well as for practitioners and policymakers