Search results

The majority of the environmental impacts in a typical supply chain can arise beyond the focal firm boundaries. However, no standardised method to quantify these impacts at the supply chain level currently exists. The purpose of this paper is to identify the quantitative methods developed to measure the environmental performance of supply chains and evaluate their key features.

A systematic literature review is conducted at the intersection of performance measurement and green supply chain management (GSCM) fields, covering 78 publications in peer-reviewed academic journals. The literature is reviewed according to several perspectives, including the environmental aspects considered, the main purpose of measurement, model types and the extent of supply chain covered by performance measurements.

Adopted environmental metrics show a low degree of standardisation and focus on natural resources, energy and emissions to air. The visibility and traceability of environmental aspects are still limited; the assessment of environmental impacts does not span in most cases beyond the direct business partners of the focal firms. A trade-off was observed between the range of environmental aspects and the extent of the supply chain considered with no method suitable for a holistic evaluation of the environmental supply chain performance identified. Three major streams of research developing in the field are identified, based on different scope.

This paper is the first attempt to examine in detail what tiers of the supply chain are actually involved in green performance assessment, ultimately contributing to clarify the scope of the supply chain dimension in GSCM performance measurement research. The work also recognises which methods are applicable to extended supply chains and explores how different methodologies perform in terms of supply chain extent covered.

New service businesses carry opportunities for industrial companies. The different cost management and management control implications of those service businesses deserve attention, which is a widely under-researched area in management accounting and control literature. Digital twins could hold potential in unveiling and supporting those new service business opportunities, as a unique approach of this paper. Thus, the purpose of this paper is to examine the possibility and potential for creating a digital twin of a service, especially to unveil the management accounting and control implications of the digital twin in developing new service businesses.

This paper investigates the potential of a digital twin in unveiling cost and control implications of new service businesses by examining the characteristics of a digital twin in the service business development context. The paper use an in-depth interventionist case study, where the designed animations illustrate the possibilities of a digital twin of a service. The animations showing the service process characteristics were first used as a communication tool and eventually those animations were actively used in customer cases for different purposes. This motivated the idea for examining the implications of such animations representing a digital twin of a service.

The paper provides empirical insights regarding the potential for developing and using a digital twin of a service for different cost management and management control purposes. The digital twin of a service may include all main details of a new service offering, simulating the functionality of a service, hence making the performance and the implications of the new service concept clear for all the stakeholders. The digital twin of the service enables defining the processes, setting targets and helps communication about the value generation. Thus, they represent a significant toolkit for the management accounting and control function of the manufacturers.

This paper is among the first attempts to understand the digital twin of the service. The paper is unique in providing financial and control implications of digital twins also in the context of service business development. The in-depth interventionist approach enabled an exceptional exploration process on the subject. The article paves the way toward further research on managing the digital twins of services in the future.

Drawing on attribution theory, the current paper aims to examine the effects of review content structures on online review helpfulness, focusing on three pertinent variables: review sidedness, information factuality, and emotional intensity at the beginning of a review. Moreover, the moderating roles of reviewer reputation and review sentiment are investigated.

The review sentiment of 144,982 online hotel reviews was computed at the sentence level by considering the presence of adverbs and negative terms. Then, the authors quantified the impact of variables that were pertinent to review content structures on online review helpfulness in terms of review sidedness, information factuality and emotional intensity at the beginning of a review. Zero-inflated negative binomial regression was employed to test the model.

The results reveal that review sidedness negatively affects online review helpfulness, and reviewer reputation moderates this effect. Information factuality positively affects online review helpfulness, and positive sentiment moderates this impact. A review that begins with a highly emotional statement is more likely to be perceived as less helpful.

Using attribution theory as a theoretical lens, this study contributes to the online customer review literature by investigating the impact of review content structures on online review helpfulness and by demonstrating the important moderating effects of reviewer reputation and review sentiment. The findings can help practitioners develop effective review appraisal mechanisms and guide consumers in producing helpful reviews.

International tourism belongs to the so‐called tertiary or service sector. It distinguishes itself from a number of other components of the service sector, such as public administration, health‐care and education, by its export orientation, which it has in common with activities like international air and sea transport and international road transport. Contrary to the latter the so‐called invisible export of tourist services takes place within the exporting country. The international tourist services, apart from the international tourist transport services, do not leave the country of production, but the consumer travels to the country where these services are offered. In this way, the production of international tourist services distinguishes itself fundamentally from all other export oriented production processes.

The purpose of this paper is to investigate the literature on the representation of the quadruple and quintuple helix (QQH) in innovation environments such as incubators and science and technology parks (STPs).

The authors used the integrative review as a methodological approach and systematized studies regarding the main research objectives; theoretical approaches; methodology and study object; QQH representation, by identifying actor, performance and main results; and additional contributions to the QQH model.

As a result, the authors noticed a lack of standardization on the representation of the quadruple helix, but the example of associations and community centers as representatives of the civil society. The quintuple helix does not have an actor that represents the environment, but STPs foster sustainable actions, encourage the generation of green companies and stimulate sustainable practices among established companies.

Based on changes in the economic and social scenarios, new theoretical approaches emerge to explain the innovation process, such as the QQH. Incubators and STPs are favorable settings for interactions, according to the new models; however, there is a lack of studies addressing this topic in such environments. Hence, this study contributes to understanding the existence and performance of QQH, by showing how these new helices were identified, in addition to advancing the subject in innovation environments such as incubators and STPs.

This study aims to analyze the practices and relationships of companies established in Science and Technology Parks (STPs) as drivers of the quadruple and quintuple helix (QQH) and the determinants for aligning with the future vision of STPs.

The authors conducted a survey of companies associated with consolidated STPs and used the Structural Equation Model technique to predict such relationships.

The results showed a positive relationship between the QQH and the Future Vision of STPs, in addition to the relevance of collectives as representatives of the quadruple helix (QH).

Collectives are a recent phenomenon and require longitudinal studies on their performance in innovation environments.

Companies that are part of collectives are the actors of the QH.

The role of collectives in aligning with the future vision of STPs should be considered. Collectives reflect people’s vision and can help STPs from being a closed environment and expand their performance, with a key role in connecting innovation environments. The authors found that collectives are promising in practices related to sustainability, thus contributing to STPs with their ability to mobilize the ecosystem.

The research emphasizes the role of companies as agents of QQH in innovation environments, strengthening the increasing and distinct role of collectives in their relationships with STPs.