Mona Kardani Malekinezhad, Fariborz Rahimnia, Ghasem Eslami and Mohammad Mahdi Farahi
Human resource analytics (HRA) has recently received attention. However, its literature remains unknown and scattered due to both limited conceptual lenses and limited…
Abstract
Purpose
Human resource analytics (HRA) has recently received attention. However, its literature remains unknown and scattered due to both limited conceptual lenses and limited classification. So, this study is conducted to provide a comprehensive research analysis in this field.
Design/methodology/approach
Accordingly, 107 HRA studies, which were collected according to the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) in the last 14 years (2010–2023), were analyzed in the first using the theory-context-characteristics-methods step to examine the evolution of HRA research. The study also develops a conceptual framework based on socio-technical system theory that shows the antecedents and outcomes of HRA adoption. In the second step, fuzzy Delphi and fuzzy step-wise weight assessment ratio analysis techniques were used to validate and refine the antecedents and outcomes obtained from the first step in such a way that experts’ opinions can be used and the existing knowledge body can be expanded.
Findings
In total, 30 antecedents and outcomes were confirmed based on the consensus of experts. Senior management support was identified as the most important antecedent and achieving organizational strategic outcomes as the most important outcomes of HRA adoption.
Originality/value
The study maps the current state of HRA studies, identifies directions for future studies by providing a state-of-the-art review of theories, antecedents, outcomes, contexts and methodologies and proposes a framework for HR managers and professionals to apply.
Details
Keywords
Esraa Esam Alharasis, Hossam Haddad, Mohammad Alhadab, Maha Shehadeh and Elina F. Hasan
This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts…
Abstract
Purpose
This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques.
Design/methodology/approach
To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners.
Findings
The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan.
Research limitations/implications
The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan.
Originality/value
The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.