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The purpose of this paper is to examine challenges and potential of big data in heterogeneous business networks and relate these to an implemented logistics solution.

The paper establishes an overview of challenges and opportunities of current significance in the area of big data, specifically in the context of transparency and processes in heterogeneous enterprise networks. Within this context, the paper presents how existing components and purpose-driven research were combined for a solution implemented in a nationwide network for less-than-truckload consignments.

Aside from providing an extended overview of today’s big data situation, the findings have shown that technical means and methods available today can comprise a feasible process transparency solution in a large heterogeneous network where legacy practices, reporting lags and incomplete data exist, yet processes are sensitive to inadequate policy changes.

The means introduced in the paper were found to be of utility value in improving process efficiency, transparency and planning in logistics networks. The particular system design choices in the presented solution allow an incremental introduction or evolution of resource handling practices, incorporating existing fragmentary, unstructured or tacit knowledge of experienced personnel into the theoretically founded overall concept.

The paper extends previous high-level view on the potential of big data, and presents new applied research and development results in a logistics application.

The purpose of this paper is to promote decision-making structures between the customer and the supplier in a highly uncertain environment. This phenomenon of demand-supply chain synchronisation includes sharing of high-quality and timely demand and supply information in order to improve the quality and speed of decision-making.

The study was carried out as an abductive case study, which started from empirical observations that did not match the prior theoretical framework. Through abductive reasoning and empirical experiments, the prior framework was extended to a new synchronisation model and tools that better accommodate the observed need.

A new co-innovation toolbox was developed to create common understanding of demand-supply chain synchronisation between the customer and the supplier. The toolbox includes Demand Visibility Point-Demand Penetration Point, Supply Visibility Point–Supply Penetration Point and Integrative Synchronisation tools.

The study extends the current models and tools of demand-supply chain synchronisation. With the new toolbox, the development needs of decision-making structures can be identified more comprehensively than with the current tools.

The developed visual toolbox helps partners create a common understanding of problems and development possibilities in demand-supply chain synchronisation in a highly uncertain environment. Common understanding is a starting point for changing decision-making structures to improve the overall performance of a demand-supply chain.

The new toolbox is both more comprehensive and more detailed than the previous tools.

Sociological researches about tourism of lesbian, gay, bisexual and transgender (LGBT) people are growing in number. These studies are carried out mainly in Anglo-Saxon countries, although nowadays tour operators, travel agencies, cruise and airline companies have started to reserve more and more services and promotions to this group of travellers all around the world. To fill this gap, the paper presents the results of a research that involved 650 Italian LGBT Millennial travellers.

Using the exploratory technique of multiple correspondence analysis, the research focussed on the study of decision-making processes, finding out the factors that drive young LGBT people to prefer one destination over the others, distinguishing motivations between pull and push factors.

For Italian LGBT Millennials, tourism means more than just recreation. Tourism could also represent a strategy that gives them temporary escape from social prejudice and inequality, since tourist experiences provide an opportunity to re-build LGBT people' sexual identity and enjoy social freedom that LGBT people are deprived of whilst being at home.

The analysis allowed to underline some differences. Even if LGBT people share the burden of being as a member of a sexual and gender minority, LGBT people attribute a slightly different meaning to tourism, considering distinct push and pull factors.

Based on the contingency theory and resource-based view, this study develops and tests a moderated mediation model explaining the performance implications of the interaction between the accountants’ participation in strategic decision-making (APAR) and accounting capacity (ACAP) in promoting the use of management accounting systems (MAS) toward enhancing firm performance.

Using partial least squares structural equation modeling, the authors tested the proposed model and its hypotheses with survey data from 340 large Vietnamese firms.

The results indicate that (1) MAS act as the full mediator in the positive relationship between APAR and firm performance, and (2) ACAP positively moderates the effect of APAR on the use of MAS.

This study bridges the gap between accounting and strategic management literature by elucidating the mechanism by which the involvement of accountants in strategic issues improves the use of MAS toward enhancing firm performance and increases the current understanding of ACAP as a boundary condition for this mechanism.

The purpose of this paper is to deliver a detailed analysis of the functioning of upstream–downstream interface process of the tsunami early warning and mitigation system in Sri Lanka. It also gives an understanding of the social, administrative, political and cultural complexities attached to the operation of interface mechanism, and introduces an analytical framework highlighting the significant dynamics of the interface of tsunami early warning system in Sri Lanka.

Through the initial literature review, a conceptual framework was developed, highlighting the criteria against which the interface process can be assessed. This framework was used as the basis for developing data collection tools, namely, documentary analysis, semi-structured interviews and observations that focused on the key stakeholder institutions in Sri Lanka. Thematic analysis was used to analyze the data according to the conceptual framework, and an improved and detailed framework was developed deriving from the findings.

The manner in which the interface mechanism operates in Sri Lanka’s tsunami early warning system is discussed, providing a detailed understanding of the decision-making structures; key actors; standardisation; technical and human capacities; socio-spatial dynamics; coordination among actors; communication and information dissemination; and the evaluation processes. Several gaps and shortcomings were identified with relation to some of these aspects, and the significance of addressing these gaps is highlighted in the paper.

A number of recommendations are provided to address the existing shortcomings and to improve the overall performance of tsunami warning system in Sri Lanka.

Based on the findings, a framework was developed into a more detailed analytical framework that depicts the interface operationalisation in Sri Lanka, and can also be potentially applied to similar cases across the world. The new analytical framework was validated through a focus group discussion held in Sri Lanka with the participation of experts and practitioners.

Family farms, in which business and family life are intricately interwoven, offer an interesting context for better understanding the interdependence between the family and business system. Many family farms struggle to survive, and the succession process is a key period in which the low returns on investment become evident but also the emotional attachment of the family to the farm and the willingness to transfer the business to the next generation. We take the perspective of non-succeeding siblings since they are crucial for a successful succession but their role and position in this process is far from clear. This study will help to increase our knowledge of how fairness is perceived by non-successors and of the impact of perceived (in)justice on the family business system.

To analyze the effect on sibling relationships of an unequal outcome of the succession process, we choose the family farm context. We used interview data from multiple family members from several family farms in the Netherlands in different stages of succession. We utilized a framework based on justice theory to analyze perceptions of fairness among non-succeeding siblings. The central research question for this study is as follows: How do non-succeeding siblings perceive justice with regard to family firm succession?

The acceptance of the outcomes of the succession process by non-succeeding siblings is influenced by their perception of the fairness of the process itself and decisions made by the incumbent and successor with regard to these outcomes. It seems that stakeholders who occupy multiple roles with conflicting justice perspectives handle these contradictions with the help of an overarching goal—in this study, preserving the continuity of the family farm—and by prioritizing and adjusting the justice perspectives accordingly. The findings further show that both distributive justice and procedural justice are important and interact with each other.

Our study contributes to the literature by applying the theoretical framework of distributive and procedural justice to the context of family farm succession. This helps us to understand the position of non-succeeding siblings and their role and position in the succession process, which is important because sibling relationships have a significant impact on family harmony, with potential consequences for the business as well.