This research aims to provide a Structured Literature Review(SLR)concerning the role of Intellectual Capital(IC)in Integrated Reporting(IR).It analyses papers published in journals from business,management,and account...This research aims to provide a Structured Literature Review(SLR)concerning the role of Intellectual Capital(IC)in Integrated Reporting(IR).It analyses papers published in journals from business,management,and accounting area,from 2013 to 2021 with the purpose of pointing out relevant insights about the relationship between IC and IR.Despite that existing literature offers valuable contributions about IC,and the International Integrated Reporting Council included IC related issues among the aims and the fundamentals concepts of IR,this is a topic of growing interest that offers many avenues for further discussion.Analysing past and present literature,this study found that most of the papers use content analysis or a conceptual and critical approach.Moreover,three main paths emerged:about IC disclosure,about IC and IR as a field of research,about a practical concern of IR and IC.Moreover,it tries to frame a future research agenda;particularly,this paper emphasizes the need for further research about the importance of new technologies as they are considered to be the IC of modern organization.展开更多
The purpose of this paper is to provide a structured literature review of cross-border e-logistics research,uncover existing gaps and opportunities,try to find practical strategies to balance logistics costs and servi...The purpose of this paper is to provide a structured literature review of cross-border e-logistics research,uncover existing gaps and opportunities,try to find practical strategies to balance logistics costs and service levels,and improve logistics efficiency and customer satisfaction for future cross-border e-logistics research.Meanwhile this paper also uses the real data to test the tradeoff between transportation and warehousing cost.In addition,regression empirical analysis is used to make up for the lack of empirical drawbacks of many articles in the field and the result can be instructive and referential for cross-border e-commerce enterprises to make decisions on weighing logistics cost and service level to improve logistics efficiency.展开更多
文摘This research aims to provide a Structured Literature Review(SLR)concerning the role of Intellectual Capital(IC)in Integrated Reporting(IR).It analyses papers published in journals from business,management,and accounting area,from 2013 to 2021 with the purpose of pointing out relevant insights about the relationship between IC and IR.Despite that existing literature offers valuable contributions about IC,and the International Integrated Reporting Council included IC related issues among the aims and the fundamentals concepts of IR,this is a topic of growing interest that offers many avenues for further discussion.Analysing past and present literature,this study found that most of the papers use content analysis or a conceptual and critical approach.Moreover,three main paths emerged:about IC disclosure,about IC and IR as a field of research,about a practical concern of IR and IC.Moreover,it tries to frame a future research agenda;particularly,this paper emphasizes the need for further research about the importance of new technologies as they are considered to be the IC of modern organization.
文摘The purpose of this paper is to provide a structured literature review of cross-border e-logistics research,uncover existing gaps and opportunities,try to find practical strategies to balance logistics costs and service levels,and improve logistics efficiency and customer satisfaction for future cross-border e-logistics research.Meanwhile this paper also uses the real data to test the tradeoff between transportation and warehousing cost.In addition,regression empirical analysis is used to make up for the lack of empirical drawbacks of many articles in the field and the result can be instructive and referential for cross-border e-commerce enterprises to make decisions on weighing logistics cost and service level to improve logistics efficiency.
