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This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it…
Abstract
This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.
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Heyong Wang, Long Gu and Ming Hong
This paper aims to provide a reference for the development of digital transformation from the perspective of manufacturing process links.
Abstract
Purpose
This paper aims to provide a reference for the development of digital transformation from the perspective of manufacturing process links.
Design/methodology/approach
This paper applies canonical correlation analysis based on digital technology patents in the key links of manufacturing industries (product design, procurement, product manufacturing, warehousing and transportation, and wholesale and retail) and the related indicators of economic benefits of regions in China.
Findings
(1) The degree of digitalization of manufacturing process links is significantly correlated with economic benefits. (2) The improvement of the degree of digitalization in the “product design” link, the “warehousing and transportation” link, the “product manufacturing” link and the “wholesale and retail” link has significant impacts on the economic benefits of manufacturing industry. (3) The digital degree of the “procurement” link has no obvious influence on the economic benefits of manufacturing industry.
Practical implications
The research results can provide reference for the formulation and implementation of micro policies. The strategy of improving the level of digital transformation of key links of manufacturing industry is put forward to better promote both the digital transformation of manufacturing industry and economic development.
Originality/value
This paper innovatively studies the relationship between digitalization of manufacturing process links and economic benefits. The findings can provide theoretical and empirical support for the digital transformation of China's manufacturing industry and high-quality development of economy.
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Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
Kuo-Ping Lin, Chun-Min Yu and Kuen-Suan Chen
The purpose of this paper is to establish mechanisms for process improvement so that production efficiency and product quality can be expected, and create a sustainable…
Abstract
Purpose
The purpose of this paper is to establish mechanisms for process improvement so that production efficiency and product quality can be expected, and create a sustainable development in terms of circular economy.
Design/methodology/approach
The authors obtain a critical value from statistical hypothesis testing, and thereby construct a process capability indices chart, which both lowers the chance of quality level misjudgment caused by sampling error and provides reference for the processes improvement in poor quality levels. The authors used the bottom bracket of bicycles as an example to demonstrate the model and methods proposed in this study.
Findings
This approach enables us to plot multiple quality characteristics, despite varying attributes and specifications, onto the same process capability analysis chart. And it therefore increases accuracy and precision to reduce rework and scrap rates (reduce), increase product availability, reduce maintenance frequency and increase reuse (reuse), increase the recycle rates of components (recycle) and lengthen service life, which will delay recovery time (recovery).
Originality/value
Parts manufacturers in the industry chain can upload their production data to the cloud platform. The quality control center of the bicycle manufacturer can utilized the production data analysis model to identify critical-to-quality characteristics. The platform also offers reference for improvement and adds the improvement achievements and experience to its knowledge management to provide the entire industry chain. Feedback is also given to the R&D department of the bicycle manufacturer as reference for more robust product designs, more reasonable tolerance designs, and selection criteria for better parts suppliers, thereby forming an intelligent manufacturing loop system.
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Shan-Huei Wang, Chung-Jen Chen, Andy Ruey-Shan Guo and Ya-Hui Lin
The purpose of this paper is to examine the relationships among choice of industry diversification, capabilities and business group performance, as well as to point out the…
Abstract
Purpose
The purpose of this paper is to examine the relationships among choice of industry diversification, capabilities and business group performance, as well as to point out the potential concern about endogenous role of industry diversification.
Design/methodology/approach
Using data from the top 100 business groups in Taiwan from TEJ database. This study uses Heckman’s two-step estimation procedure and contingency model to achieve unbiased results and examine our hypotheses.
Findings
The results of this study find that if business groups’ marketing or operational capabilities are strong they should adopt a high level of diversification strategy and if business groups’ R&D capability is strong they should adopt a low level one. The results of this study also show that the endogenous problem of industry diversification exists, and needs to be considered. Moreover, our finding confirms the importance of capability–strategy fit, which, in turn, can achieve better performance.
Practical implications
On average, high industry diversification groups perform better than low industry diversification groups after controlling for endogeneity issues. Business groups can achieve better performance if their strategy choices match the capabilities they encounter. Managers should pay attention to strategy-capability fit issues. Specifically, they should review their organizational capabilities as well as check their strategies within firms.
Originality/value
This study is one of the first that attempts to explore the endogenous role of diversification strategy choices, and empirical examine strategy-capability fit on business group performance.
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N. Bindu, C. Prem Sankar and K. Satheesh Kumar
This paper aims to introduce a systematic computing and analytical procedure that is applied to the co-author network to identify the temporal evolution and growth of research…
Abstract
Purpose
This paper aims to introduce a systematic computing and analytical procedure that is applied to the co-author network to identify the temporal evolution and growth of research collaborations in the area of e-governance. The empirical analysis of the temporal co-author network can trace the emerging authors and knowledge bursts over time.
Design/methodology/approach
The study applied social network theory to trace the author collaboration patterns in the domain of e-governance. Analysis of the co-author network using micro and macro parameters was done to trace the temporal evolution of the author collaborations.
Findings
E-governance is a multi-disciplinary research domain split over streams of management, politics, information technology and electronics. Hence, research collaborations play a significant role in its advancement. The knowledge sharing between individual authors, institutions and groups through research collaborations, resulting in extensive sharing of data, equipment and research methods, has boosted research activities and development in e-governance. In this paper, the authors systematically analyse the current scenario of research collaborations in the area of e-governance using co-author network to estimate its impact on the advancement of the field. The authors also analysed the temporal evolution of the co-author networks, which show remarkable growth of research collaborations in the domain of e-governance from the year 2000.
Research limitations/implications
The co-author network analysis is only a proxy measure for the analysis of research collaborations. The names of the authors and the university affiliations used in the article are as retrieved from the research repository of Scopus. The degree, citations and other parameters related with authors have scope only within the environment of the co-author network used in the analysis. The criteria used in the study is limited to the degree of research collaborations and the number of co-authored publications in the giant component of the co-author network.
Practical implications
Institutions, authors and governments can trace and select suitable topics and choose research groups of co-authors over the world for future research collaborations in e-governance. The knowledge about the emerging and most discussed topics gives an overview of the global research trends of e-governance.
Social implications
The study identified the evolution of creative collaborations in e-governance in the global perspective. The methodology introduced here is helpful to detect the proficient and productive author collaborations and the spectrum of related e-governance research topics associated with them. As the author collaborations can be mapped to the institutional and country-level collaborations, the information is helpful for researchers, institutions and governments to establish the best collaborations in e-governance research based on the author proficiency, collaboration patterns and research topics as per the requirements.
Originality/value
The paper introduces a novel research methodology using temporal analysis of co-author network to identify the evolution of research patterns and the associated research topics.
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Dimitrios Maditinos, Dimitrios Chatzoudes and Charalampos Tsairidis
Enterprise resource planning (ERP) systems enhance productivity and working quality by offering integration, standardization and simplification of multiple business transactions…
Abstract
Purpose
Enterprise resource planning (ERP) systems enhance productivity and working quality by offering integration, standardization and simplification of multiple business transactions. The present study seeks to introduce a conceptual framework that investigates the way that human inputs (top management, users, external consultants) are linked to communication effectiveness, conflict resolution and knowledge transfer in the ERP consulting process, as well as the effects of these factors on ERP system effective implementation.
Design/methodology/approach
The examination of the proposed conceptual framework was made with the use of a newly developed questionnaire. The questionnaire was distributed to a group of 361 Greek companies that have implemented an ERP system. Information technology (IT) managers were selected as the key respondents of the questionnaire. After the completion of the four month research period (September to December 2008), 108 usable questionnaires were returned (response rate=31 percent approximately). The empirical data were analyzed using the structural equation modelling technique (Lisrel 8.74).
Findings
The main findings of the empirical study can be summarized in the following categories: the assistance provided by external consultants during the ERP implementation process is essential; knowledge transfer is an extremely significant factor for ERP system success; knowledge transfer concerning technical aspects of ERP systems is more important than effective handling of communication, as well as conflict resolution among organizational members; the role of top management support seems to be of less importance that the one provided by users.
Research limitations/implications
The present study is limited by the poor definition of its population (due to lack of available data) and the relatively small size of the sample.
Practical implications
The paper points out areas that adopting companies should emphasize in order to successfully implement an ERP system and, therefore, harvest its potential benefits.
Originality/value
The paper proposes an enhanced conceptual framework that examines vital issues concerning ERP system effective implementation, thus, providing valuable outcomes for decision makers and academics. The originality of the paper lies in its three dimensional approach.
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