Evaluating the financial reporting quality under changes in accounting standards of the Indian textile sector

Abstract

Purpose

The purpose of this study is to analyze the literature on Lean Management and Lean Six Sigma (LM/LSS) in local government organizations (LGOs).

Design/methodology/approach

A systematic literature review (SLR) was conducted to extract the most relevant academic publications on LM/LSS in LGOs. ProQuest, Web of Science and Engineering Village were used to obtain the publication set. Studies were then analyzed based on author characteristics, research design characteristics and content characteristics.

Findings

The SLR yielded 53 academic publications. The primary finding is that this research area has recently received an increase in attention within these types of organizations. While this research area attracts new scholars every year, there remains insufficient collaboration across different research groups. Research methods, outcomes and future research areas were also investigated to comprehensively evaluate the literature and specify new research opportunities.

Research limitations/implications

Although the SLR is a rigorous research methodology used to gather relevant publications, it is limited to the chosen information sources (i.e. platforms) to obtain the publications. Therefore, the researchers used multiple sources to maximize the likelihood of capturing publications related to this topic.

Practical implications

The insights presented here provide a foundational reference for researchers interested in investigating and exploring future research opportunities associated with LM/LSS in LGOs.

Originality/value

This study adds value to the research community through its detailed characterization and analysis of the existing research literature on LM/LSS within LGOs, an area that remains largely unexplored in the academic literature. By providing a rigorous understanding of the current status of this research area, this work responds to a notable gap. The review of the existing literature suggests that this effort represents the first comprehensive examination of the research literature on the evolution of LM/LSS, specifically focusing on LGOs as the primary application unit of interest.

Citation

Shayf, A.A.A., Abdullah, M., Tabash, M.I., Saleem, S., Chaudhary, A., Ali, A. and Shamsi, M.A. (2024), "Evaluating the financial reporting quality under changes in accounting standards of the Indian textile sector", Research Journal of Textile and Apparel, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/RJTA-12-2023-0130