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This paper aims to investigate the relationship between information technology (IT) capabilities, information integration and supply chain resilience within the context of a developing country.

Employing a structured questionnaire survey, the study collected cross-sectional data from 205 agro-food processing firms in Uganda, drawn from a sample of 248. The data were subsequently analyzed using SPSS version 27 to validate the hypothesized relationships.

The study findings revealed that IT capabilities and information integration are positively and significantly associated with supply chain resilience. Moreover, it established a positive and significant link between IT capabilities and information integration. The results further revealed both IT capabilities and information integration account for 62.2% of the variance in supply chain resilience (SCRES) in agro-food processing firms in Uganda. Notably, the findings revealed the partial mediating role of information integration, addressing the need to understanding the mechanisms through which IT capabilities influence SCRES.

First, the study used a cross-sectional design which makes it difficult to test causality. Some of the study variables need to be studied over time due to their inherent behavioral elements such as collaboration and information sharing. Hence, future research that could, where possible, collect longitudinal data on the study variables would add value to the findings. Second, the study was limited to agro-food processing firms in Uganda in selected districts of Kampala, Wakiso, Mukono and Jinja. Further research needs to be done in other sectors such as service industry and other geographical locations in Uganda and other developing economies to provide more generality of the findings. Third, the study was based on IT capabilities, information integration and supply chain resilience. There are other variables that affect supply chain resilience such as business continuity planning strategy, interactions between teams within an organization in building resilience, supply chain velocity, system orientation and flexibility among others which can be interesting for further research.

Managers are advised to motivate their IT-related personnel. Efficient use of IT systems by staff, especially who are skillful at self-study, enhances their ability to respond to disruptions accordingly. This enhances SCRES. Additionally, to get feedback from supply chain stakeholders, agro-food processing firms should assess the quality of their supply chain services through using IT capabilities as well as integrating their information.

This study contributes to existing literature by adopting information processing perspective to provide an empirical understanding of IT capabilities and information integration as key resources and capabilities essential for information processing in building SCRES. Furthermore, the study introduces the novel insight of the mediating role of information integration as a pathway in which IT capabilities enhance SCRES in agro-food processing firms in Uganda.

This study explored the role of inter-organizational systems (IOS) appropriation in the form of five key IOS usage-based capabilities, namely, IOS use for communication, intelligence, integration, collaboration and coordination in the development of tourism SC agility and resilience. Furthermore, the inter-relationship among these IOS usage-based capabilities were explored.

The study collected perceptual measures from hotel managers and tour managers having sufficient experience in the tourism sector. With 209 completed responses, the data were analyzed using partial least squares.

The study found IOS use of communication and intelligence as prominent enablers of IOS use for integration, collaboration and coordination. Furthermore, IOS use for integration, collaboration and coordination was found to have a prominent influence in the development of tourism SC agility and resilience. However, the influence of IOS use for communication on collaboration was not supported. Also, the impact of IOS use for collaboration in tourism resilience development was not supported.

The study is the foremost to explore the role of IOS appropriation in the development of dynamic capabilities like agility and resilience in tourism. Furthermore, the study also contributed to extant literature on IOS appropriation through suggesting two additional factors, namely, IOS use for collaboration and coordination to the existing IOS usage-based capabilities.

Many indicators attempt to measure the social performance of a company from different perspectives. Grounded in stakeholder theory, this paper aims to propose capitalising the economic value distributed annually to society over a period of time, hereafter called a firm’s cumulative contribution to society (CCS). This can be done by including everything that stakeholders value; for example, payments of taxes, remuneration of employees, payments to suppliers and creditors, donations, dividends, research and development expenses and efforts to improve the environment.

First, this paper makes a methodological proposal about how to calculate the CCS and discusses potentials and shortcomings. Then, a set of hypotheses are formulated about the firm characteristics and country attributes that make the most positive contribution to society such as business models, financial performance, a country’s human development, income equality and the extent of its shadow economy. The authors also argue that a company that originally contributes to society will continue to do so because of the structural inertia faced by organisations. The hypotheses were validated with an empirical study conducted with a sample of 9,276 new-born European companies.

The most significant contributors to society are large, profitable companies, which are leveraged but solvent, with high asset turnover and high-profit margins and which are productive and pay high wages. Unfortunately, this win-win situation describes a small percentage of the explained variance, which can explain why social and financial performance sometimes do not go hand-in-hand. The paper identifies features of other types of companies that contribute to society, suggesting criteria for socially responsible investors. Country development favours the cumulative contribution that firms make to society.

Most accounting systems do not collect all the information necessary to calculate a refined version of the indicator such as percentage of purchases from local suppliers, percentage of salaries for executives and disabled employees and percentage of financing from socially responsible financial entities. The authors encourage modification of the accounting systems to include those aspects.

This paper identifies several types of companies that contribute the most to society from a modest set of financial indicators. Socially responsible investors can estimate their contribution to society, devising new investment criteria.

The paper identifies several types of companies that contribute the most to society from a modest set of financial indicators. Socially responsible investors can estimate their contribution to society, devising new investment criteria.

The paper makes two contributions, one methodological and the other empirical. By applying a financial methodology, the authors propose to capitalise the contributions of a company over a period of time. The empirical study identifies both firm and country characteristics that explain CCS.

Background: Geostatistics focuses on spatial or spatiotemporal datasets. Geostatistics was initially developed to generate probability distribution predictions of ore grade in the mining industry; however, it has been successfully applied in diverse scientific disciplines. This technique includes univariate, multivariate, and simulations. Kriging geostatistical methods, simple, ordinary, and universal Kriging, are not multivariate models in the usual statistical function. Notwithstanding, simple, ordinary, and universal kriging techniques utilize random function models that include unlimited random variables while modeling one attribute. The coKriging technique is a multivariate estimation method that simultaneously models two or more attributes defined with the same domains as coregionalization.

Objective: This study investigates the impact of populations on traffic volumes as a variable. The additional variable determines the strength or accuracy obtained when data integration is adopted. In addition, this is to help improve the estimation of annual average daily traffic (AADT).

Methods procedures, process: The investigation adopts the coKriging technique with AADT data from 2009 to 2016 from Montana, Minnesota, and Washington as primary attributes and population as a controlling factor (second variable). CK is implemented for this study after reviewing the literature and work completed by comparing it with other geostatistical methods.

Results, observations, and conclusions: The Investigation employed two variables. The data integration methods employed in CK yield more reliable models because their strength is drawn from multiple variables. The cross-validation results of the model types explored with the CK technique successfully evaluate the interpolation technique's performance and help select optimal models for each state. The results from Montana and Minnesota models accurately represent the states' traffic and population density. The Washington model had a few exceptions. However, the secondary attribute helped yield an accurate interpretation. Consequently, the impact of tourism, shopping, recreation centers, and possible transiting patterns throughout the state is worth exploring.

Outsourcing of accounting increasingly attracts research interest, but research concerning the impact of the benefits of outsourcing on firm capabilities and performance across firms remains limited. This paper aims to reveal the unobservable latent classes of firms that outsource their accounting functions by testing a research model concerning the topic.

The authors build on accounting outsourcing research and adapt a research model from the literature on business services outsourcing. The authors analyze the data from 261 small and medium-sized enterprises in Europe using finite mixture structural equation modeling (FMSEM) and additional methods.

The authors reveal three latent classes with different research models. Thriving outsourcers (N = 103) have a positive attitude toward accounting outsourcing and associate competitive capabilities with mediating the relationship from outsourcing benefits to firm performance. Annoyed outsourcers (N = 143) are dissatisfied with their accounting service provider and only associate outsourcing benefits with competitive capabilities. Convenient outsourcers (N = 15) feel comfortable with their current accounting service provider and associate outsourcing benefits with neither capabilities nor with firm performance.

The study initiates the discussion about the unobservable heterogeneity among accounting outsourcers. The study introduces the use of the FMSEM method in accounting outsourcing research.

The study offers novel insights concerning accounting outsourcers and proposes original explanations for their outsourcing decisions that would help both the outsourcers and accounting service providers.

The study might be the first to categorize accounting outsourcers using FMSEM.