Search results

1 – 10 of over 16000
Open Access
Article
Publication date: 28 May 2024

Arja Flinkman, Benita Gullkvist and Henri Teittinen

This paper aims to explore how the time and temporal aspects are managed in a financial accounting outsourcing (FAO) transition process in an international interorganizational…

Abstract

Purpose

This paper aims to explore how the time and temporal aspects are managed in a financial accounting outsourcing (FAO) transition process in an international interorganizational context. As a research outcome, the authors identify management interventions of both the service provider (SP) and the outsourcing company (OC) at both the corporate and operational levels.

Design/methodology/approach

The framework by Huy (2001a, 2001b) was used to analyze the qualitative data, which draw on observations, participation in 32 official meetings during the outsourcing process, informal discussions with key actors from the SP and the OC, and archival data of a single case company.

Findings

The authors illustrate how the time and temporal aspects of planned accelerated change are managed through management interventions during the FAO transition process. All four ideal intervention types (commanding, engineering, teaching and socializing) were used sequentially but also jointly to complement one another. The pacing was mostly rapid, owing to strong commanding interventions initiating almost every stage. When analyzing the FAO transition process, the authors identified four stages: contact, contract, convergence and control. Moreover, the authors focused on the role of the operational-level managers and accounting specialists of both organizations. The findings indicate that management interventions vary with the management level.

Originality/value

This study contributes to the interorganizational control literature by considering the time and temporal aspects in planned organizational change and the role of operational-level managers in managing large-scale changes.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 6 June 2024

Leena Sachdeva, Lalatendu Kesari Jena, Gaurav Kumar Badhotiya, K.M. Baharul Islam, Bahaudin Ghulam Mujtaba and Suchitra Pal

This study aims to conduct an extensive bibliometric analysis of research across COVID-19 and human resource management (HRM). It captures an exhaustive conceptual understanding…

22

Abstract

Purpose

This study aims to conduct an extensive bibliometric analysis of research across COVID-19 and human resource management (HRM). It captures an exhaustive conceptual understanding of theoretical foundations, research trends, developments and research directions in the HRM domain.

Design/methodology/approach

A set of 505 HRM and COVID-19-specific articles collected from the Scopus database were systematically analyzed using a two-tier method. In the first tier of analysis, the evolution and current state of research are identified using citation analysis. In the second tier, network analysis and content analysis of research clusters and thematic mapping are done to identify the prominent research themes and research gaps and suggest future research directions.

Findings

The study highlights the emergence of six research clusters: SHRM and competitive advantage, employer branding and employee engagement, crisis management and resilience, challenges, career shock and job demand resources and burnout. The thematic mapping categorizes the themes into four categories: motor, basic, emerging or declining, and niche research themes published on COVID-19 and HRM. To understand the socio-cultural dynamics and cross-cultural issues during human resource management, the findings emphasized the need for the increased contribution of researchers and practitioners, especially from the developing and emerging nation’s context. Increased co-authorship among influential authors and institutions will also help formulate strategies and policies to effectively deal with similar pandemics.

Originality/value

Unlike the previous literature review, the present findings provide meaningful insights for formulating people management techniques, policies, and practices in response to COVID-19 or similar pandemics.

Details

Employee Relations: The International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 24 May 2024

Anil Kumar Sharma, Manoj Kumar Srivastava and Ritu Sharma

The new technology aspects of Industry 4.0 (I4.0), such as digital technologies including artificial intelligence (AI), block chain, big data analysis and the internet of things…

Abstract

Purpose

The new technology aspects of Industry 4.0 (I4.0), such as digital technologies including artificial intelligence (AI), block chain, big data analysis and the internet of things (IoT) as a digital cosmos, have the potential to fundamentally transform the future of business and supply chain management. By augmenting the functional components of the food supply chain (FSC), these technologies can transform it into an intelligent food supply chain (iFSC). The purpose of this study is to identify the I4.0 utilization for FSC to become an iFSC. Additionally, it suggests future research agendas to bridge the academic knowledge gaps.

Design/methodology/approach

This study utilizes the bibliometric analysis methodology to investigate the techno-functional components of iFSC in the context of I4.0. The study followed steps of bibliometric analysis to assess existing components’ knowledge in the area of intelligent food supply chain management. It further reviews the selected articles to explore the need for I4.0 technologies’ adoption as well as its barriers and challenges for iFSC.

Findings

This study examines the integration of emerging technologies in FSC and concludes that the main emphasis is on the adoption of blockchain and internet of things technology. To convert it into iFSC, it should be integrated with I4.0 and AI-driven FSC systems. In addition to traditional responsibilities, emerging technologies are acknowledged that are relatively uncommon but possess significant potential for implementation in FSC. This study further outlines the challenges and barriers to the adoption of new technologies and presents a comprehensive research plan or collection of topics for future investigations on the transition from FSC to iFSC. Utilizing artificial intelligence techniques to enhance performance, decision-making, risk evaluation, real-time safety, and quality analysis, and prioritizing the elimination of barriers for new technologies.

Originality/value

The uniqueness of this study lies in the provision of an up-to-date review of the food supply chain. In doing so, the authors have expanded the current knowledge base on the utilization of all I4.0 technologies in FSC. The review of designated publications yield a distinctive contribution by highlighting hurdles and challenges for iFSC. This information is valuable for operations managers and policymakers to consider.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 27 May 2024

Si Yee Tiew

The administration of a contract by the architect is necessary to ensure the contract is performed according to the conditions of the contract, compliance with related laws and…

Abstract

Purpose

The administration of a contract by the architect is necessary to ensure the contract is performed according to the conditions of the contract, compliance with related laws and the practices of the construction industry. With the increasing number of housing projects and the limited number of registered architects in the nation, the architect is unable to be hands-on with every project. Hence, the involvement of graduate architects to reduce the workload in building contract administration (BCA) is required. The purpose of this paper is to develop a BCA framework for graduate architects to enhance their work performance in BCA work and to assist them in moving a step closer to acquiring their professional qualifications.

Design/methodology/approach

This study adopted a qualitative method where seven housing projects in Malaysia were selected as case studies to conduct documentation reviews and semistructured interviews. The data collected was analyzed using content analysis to develop the BCA framework. Focus groups were used to validate the framework.

Findings

This study summarized there are 5 themes (claims and legal matters management, project management, communication and relationship management, quality assessment and management, and design management) and 11 sub-themes (authority matters, building certification, meetings, coordination checklist, letter-writing, contract documentation, building material, design brief, building sustainability and workmanship quality standard, contractor’s submission and building details) that need to be improved by graduate architects in BCA work.

Originality/value

The contribution of this study to the existing knowledge is the development of a BCA framework that enables graduate architects to get a glimpse of architectural professional practice in reality and better prepare them to confront and resolve problems. Besides, the proposed framework could be incorporated into a pedagogy focusing on methods to support construction contract administrators.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 28 May 2024

Rosita Capurro, Raffaele Fiorentino and Stefano Garzella

The paper aims to analyse the construct of business model innovation (BMI) in the digital and sustainable landscape, investigating the key role of boundary strategies. The paper…

Abstract

Purpose

The paper aims to analyse the construct of business model innovation (BMI) in the digital and sustainable landscape, investigating the key role of boundary strategies. The paper advances a comprehensive framework aimed at further understanding the overlap among digitalization, sustainability and BMI development, by a “boundary approach”.

Design/methodology/approach

The paper follows a theoretical approach based on an in-depth review of relevant literature on BMI, digitalization and sustainability as relevant megatrends and, boundary management. By critically integrating the literature, a framework is developed with the objective of supporting firms in the current transformation challenges.

Findings

The paper highlights the interplay among BMIs, megatrends and boundary management. The pressures and opportunities driven by the technological changes have made even more relevant the management of resources placed in the boundary area. Our study shows how firms can rethink their BMs in the digital and sustainable landscape by providing a boundary-based framework.

Practical implications

The framework offers insights and guidelines to help practitioners manage the change processes dictated by digitalization and sustainability. The authors encourage a focus on boundary resources/capabilities to increase the effective management of the digitalization and sustainability processes, to grasp the external stimuli driven by these two megatrends and to develop new/renewed BMIs.

Originality/value

This study emphasizes the importance of developing new BMIs in the current digital and sustainable landscape starting from the analysis of firm’s boundaries. The paper enriches the BMI literature supporting the enhancement of boundary management, leading firms to overcome challenges in the digital and sustainable landscape.

Details

Business Process Management Journal, vol. 30 no. 8
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 27 May 2024

Hanung Eka Atmaja, Budi Hartono, Clarisa Alfa Lionora, Alex Johanes Simamora and Alkadri Kusalendra Siharis

This research objective is to (1) examine the effect of organizational factors on quality performance, (2) examine the effect of quality performance on competitive advantage and…

Abstract

Purpose

This research objective is to (1) examine the effect of organizational factors on quality performance, (2) examine the effect of quality performance on competitive advantage and (3) examine the mediating role of quality performance between organizational factors and competitive advantage.

Design/methodology/approach

The research sample includes 140 employees in the Windusari village-owned enterprise, in Magelang, Indonesia. Data are collected using 5-Likert scale questionnaires which follow Ferdousi et al. (2019). The dependent variable is a competitive advantage. The Independent variable is organizational factors which are top management support, employee empowerment, employee involvement, reward and recognition, training and customer focus. The mediating variable is quality performance. Data analysis uses path analysis provided by structural equation modeling.

Findings

Based on path analysis, organizational factors have a positive effect on quality performance, quality performance has a positive effect on competitive advantage and quality performance mediates the effect of organizational factors on competitive advantage. The results confirm the concept of quality management where continuous improvement of products and services can meet customer expectations and bring the organization to a better position in the industry to face other competitors.

Originality/value

This research extends the previous studies of the relationship between organizational factors and organizational outcomes by considering the effectiveness of the organizational process. This research also contributes to giving new evidence about the relationship between organizational factors, quality management and competitive advantage in the village-owned enterprise in Magelang, Indonesia. This research also contributes to updating the literature on the theory of quality management.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 3 June 2024

Carina Culotta, Constantin Blome and Michael Henke

Digital platforms transform supply chains. However, no unified theoretical understanding of digital platforms exists. Thus, the underlying research aims at investigating platform…

Abstract

Purpose

Digital platforms transform supply chains. However, no unified theoretical understanding of digital platforms exists. Thus, the underlying research aims at investigating platform theories for supply chain management tasks.

Design/methodology/approach

The authors conduct a systematic literature review to identify relevant theories in the context of digital platforms and synthesize the respective findings for supply chain management tasks.

Findings

In total, 43 papers and 41 different relevant theories are identified. The most prominent theories are the resource-based view, transaction cost economics, internalization theory and the dynamic capabilities approach. Digital platforms alter and change the boundary decisions of firms. Therefore, they have various implications for supply chain management tasks such as make-or-buy decisions or the orchestration of resources to sustain a competitive advantage.

Practical implications

The identified supply chain theories as well as platform theories and their overlap provide a meaningful starting point for discussing and developing new and platform-based supply chain management approaches in the B2B domain.

Originality/value

The conducted systematic literature review provides a first starting point for building a holistic theoretical approach to digital platforms in supply chains. Thus, the paper contributes a missing link for discussing digital platforms and their theoretical foundations for supply chain management tasks.

Details

International Journal of Physical Distribution & Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 4 June 2024

Ayodeji Ogunleye, Mercy Olajumoke Akinloye, Ayodeji Kehinde, Oluseyi Moses Ajayi and Camillus Abawiera Wongnaa

A correlation has been shown in the literature between credit constraints and the adoption of agricultural technologies, technical efficiencies and measures for adapting to…

34

Abstract

Purpose

A correlation has been shown in the literature between credit constraints and the adoption of agricultural technologies, technical efficiencies and measures for adapting to climate change. The relationship between credit constraints, risk management strategy adoption and income, however, is not well understood. Consequently, the purpose of this study was to investigate how credit constraints affect the income and risk management practices adopted by Northern Nigerian maize farmers.

Design/methodology/approach

Cross-sectional data were collected from 300 maize farmers in Northern Nigeria using a multi-stage sampling technique. Descriptive statistics, seemingly unrelated regression and double hurdle regression models were the analysis methods.

Findings

The results showed that friends and relatives, banks, “Adashe”, cooperatives and farmer groups were the main sources of credit in the study area. The findings also revealed that the sources of risk in the study area included production risk, economic risk, financial risk, institutional risk, technological risk and human risk. In addition, the risk management strategies used to mitigate observed risks were fertilizer application, insecticides, planting of disease-resistant varieties, use of herbicides, practising mixed cropping, modern planning, use of management tools as well as making bunds and channels. Furthermore, we found that interest rate, farm size, level of education, gender and marital status were significant determinants of statuses of credit constraints while the age of the farmer, gender, household size, primary occupation, access to extension services and income from maize production affected the choice and intensity of adoption of risk management strategies among the farmers.

Research limitations/implications

The study concluded that credit constrained status condition of farmers negatively affected the adoption of some risk management strategies and maize farmers’ income.

Practical implications

The study concluded that credit constrained status condition of farmers negatively affected the adoption of some risk management strategies and maize farmers’ income. It therefore recommends that financial service providers should be engaged to design financial products that are tailored to the needs of smallholder farmers in the study area.

Originality/value

This paper incorporates the role of constraints in influencing farmers’ decisions to uptake credits and subsequently their adoption behaviours on risk management strategies. The researcher approached the topic with a state-of-the-art method which allows for obtaining more reliable results and hence more specific contributions to research and practice.

Details

Agricultural Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0002-1466

Keywords

Open Access
Article
Publication date: 30 May 2024

Edson Oliveira Martins and Guilherme F. Frederico

This study aims to find the main contributions from lean office (LO) that can be applied to the project management field, correlating these two areas toward an improvement in…

165

Abstract

Purpose

This study aims to find the main contributions from lean office (LO) that can be applied to the project management field, correlating these two areas toward an improvement in project management performance.

Design/methodology/approach

This paper uses a systematic literature review as a methodological approach to find the main potential contributions from LO that can be applied to project management.

Findings

This study has selected the 13 most cited potential contributions from LO and its level of occurrence in a systematic literature review (SLR).

Research limitations/implications

This study explores theoretical aspects of LO benefits on project management, and further empirical studies are needed to determine the risks and benefits of the concept listed here.

Practical implications

The practical implications are that the most cited potential contribution from LO to the project management and those can be used as a guidance for project managers.

Originality/value

This article highlights the potential contributions from LO to project management field, which is novelty in the face of the existent literature.

Details

International Journal of Industrial Engineering and Operations Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2690-6090

Keywords

Article
Publication date: 13 June 2024

Sulaiman Alsughayer

This study aims to explore the role of successfully implemented enterprise resource planning (ERP) systems by investigating changes in management accounting (MA) and the influence…

Abstract

Purpose

This study aims to explore the role of successfully implemented enterprise resource planning (ERP) systems by investigating changes in management accounting (MA) and the influence of the context of small and medium-sized enterprises (SMEs) on the adoption and implementation process in an emerging market economy, namely, Saudi Arabia.

Design/methodology/approach

A case-study approach was used to review and compare the ERP adoption and implementation process in two Saudi SMEs from different industries for the descriptive analysis and assessment of changes in MA following the adoption of the system and influence of context. Secondary data were analyzed, and semi-structured interviews were conducted to collect data.

Findings

The results indicate that successful ERP implementations support and unify the core business processes and functions and improve analysis, decision-making, reporting and the overall quality of data. Furthermore, the results show that a management accountant's role is widened and shifted from a mere information provider to a business advisor and analyst, enhancing management accounting techniques. The results confirm that ERP implementation is related to the SMEs' technological, organizational and environmental contexts, which must be fully understood to achieve the desired improvements in the management accounting system.

Originality/value

This study contributes to understanding how ERP systems impact MA and management accountants, particularly in SMEs from developing countries, namely, Saudi Arabia. Specifically, to the best of the author’s knowledge, this study is one of the first to use the technology–organization–environment framework and contingency theory to investigate post-ERP implementation changes in SMEs MA in an emerging market economy.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

1 – 10 of over 16000