Systematic Review of Uncertainty Literature with Meta Synthesis Approach
| Autor: | Behrang Parsafard, Ghasem Blue, Maghsoud Amiri, Mohammad Javad Salimi |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | پژوهشهای تجربی حسابداری, Vol 14, Iss 2, Pp 1-34 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2251-8509 2538-1520 |
| DOI: | 10.22051/jera.2024.47279.3248 |
| Popis: | Stability affects the planning process and making optimal decisions by managers; Uncertainty and instability have been introduced in financial and economic literature as one of the most important factors affecting the amount and level of investment in countries. The impact of uncertainty on the reduction of income and profitability of companies and, as a result, the lack of attractiveness of the Country's financial market for foreign investors, has attracted the attention of experts and researchers. This research aims to systematically review uncertainty research to determine the future trends of this research field. For this purpose, a systematic literature review with a Meta-synthesis approach is used. After deciding on the search protocol and article selection indicators, 68 articles were selected. The evaluation of the selected articles led to the identification of 47 Factors and the measurement indicators related to each Factor. Uncertainty Factors were classified into company, industry, macroeconomy, and international economy. Examining the research carried out in the company aspect shows the interest of the researchers in investigating the uncertainties related to the upstream and downstream chain; In fact, managers and shareholders of companies are insecure about the supply of raw materials for production and sale of manufactured products. In the following, trend-setting articles and highly cited authors were mentioned in each period. The authors believe that the future research process in the field of uncertainty will focus on combined research in both global and corporate dimensions, and researchers will investigate the impact of uncertainty on international companies; This line of research has been started for several years with the tariff war between the United States of America and China and has been intensified by changes in tax rates by governments, so it seems that the research process in the field of tax arbitrage will increase; Also, due to the increasing trend of joint research in the field of uncertainty and cryptocurrencies, this research path is expected to become one of the main paths of uncertainty studies. |
| Databáze: | Directory of Open Access Journals |
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