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I aimed to obtain a deeper insight into the link between supplier involvement in product development (SIPD), supplier relationship resilience and company performance.

To collect data, a survey among 500 Polish manufacturing companies was conducted. I used quantitative methods (structural equation modeling) to test several research hypotheses referring to a single supplier–customer relationship. Thanks to the use of multi-construct measurement of SIPD and supplier relationship resilience, the study provides detailed research results on the topic.

Collaborative practices implemented during SIPD increase procurement flexibility and decrease redundancy in the relationship with the involved supplier. Communication during SIPD increases supplier flexibility and procurement flexibility. Increased supplier flexibility and increased procurement flexibility in the relationship with the involved supplier as well as collaborative practices during SIPD positively impact company performance. I confirmed the indirect effect between communication during SIPD and company performance when the mediators are supplier flexibility and procurement flexibility. Decreased redundancy in relationship with involved supplier does not impact company performance.

Supply chain managers need to rethink SIPD practice to effectively ensure supply chain resilience (SCRES), especially in the face of the contemporary global crisis and black swans affecting the supplier base. My article provides important managerial insights into drivers of SCRES and company performance.

To the best of my knowledge, this research is among the first to conclude that SIPD does not have an unequivocally positive or direct impact on supplier relationship resilience. The research fills the gap by analyzing the impact of SIPD on two main SCRES elements. The study examines supplier relationship resilience, understood as flexibility and redundancy elements, in a single supplier–buyer relationship perspective. Thus, the presented considerations go beyond the traditional understanding of flexibility and redundancy in supplier relationship management, that is through the prism of double or multi sourcing and having back up-suppliers.

This article aims to comprehensively review the measurement and management of supply chain performance (SCP) and strategic performance (SP). It strives to identify integrable features regarding frameworks, measurement approaches, practices and emerging research issues in these areas to integrate SCP and SP for measuring and managing performance. It intends to develop a dynamic-integrated-performance-system by incorporating integrable aspects of SCP and SP to link these domains for organizational performance improvement.

Using systematic-literature-review, this study analyzes 154 articles published in selected peer-reviewed international journals from 2000 to 2023 regarding SCP and SP. It assesses existing knowledge regarding research-design followed, challenging areas and imperatives in these critical business domains to investigate the prior conceptual, empirical, case study-based and literature-review-based articles.

The study identifies integrable features regarding key theoretical and measurement frameworks, critical objectives, significant measures, effective practices for measuring and managing SCP and SP and emerging research issues common to these areas. The findings help develop a dynamic-integrated-performance-system that uses the theoretical lenses of resource-based-view/dynamic-capability-theory and adopts a comprehensive framework like DBSC (system-dynamic-model with BSC perspectives). It incorporates identified integrable measures and best practices to monitor, measure, manage and improve organizational performance for sustainable competitive advantage. The article reveals that earlier studies have overlooked analyzing SCP and SP integration aspects.

From the theoretical viewpoint, the present SLR is unique in three ways: first, in investigating both the measurement and management of SCP and SP holistically; second, in identifying integrative features of these two; and third, in proposing a DIPS to link SCP and SP for performance improvement. The study reveals that existing literature has focused on measuring and managing SCP and SP in isolation without attempting a comprehensive and unified approach to integrate the respective domains. The present SLR adopts a holistic approach to link SCP and SP from SCM and strategic-management perspectives. The study proposes a dynamic-integrated-performance-system to measure, manage and improve performance in a unified method.

This study provides SC and strategy practitioners with an understanding of strategy-performance pathways for achieving strategic objectives and executing risk mitigation initiatives to counter disruptions. It enables SC managers to comprehend SC practices and SCP leading to dynamic SC capabilities development. Operationalizing the proposed DIPS will help firms link SCP and SP, align operational SC practices with strategic sustainability and circularity objectives and meet sustainable development goals while benefiting social and environmental stakeholders.

Assessing relationships and identifying a unified approach integrating SCP with SP have not been addressed earlier. This study's uniqueness is finding integrable features of SCP and SP and constructing a dynamic-integrated-performance-system to link these domains for achieving strategic competitiveness.

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

The complex network structure causes several disruptions in the supply chain that make risk management essential for supply chain management including halal supply chain (HSM). During risk management, several challenges are associated with the risk assessment phase, such as incomplete and uncertain information about the system. To cater this, the authors propose a risk assessment framework that addresses the issues of uncertainty using neutrosophic theory and demonstrated the applicability of the proposed framework through the case of halal supply chain management (HSCM).

The proposed framework is using the capabilities of the neutrosophic number which can handle uncertain, vague and incomplete information. Initially, the risk related to the HSC is identified through a literature review and expert’s input. Further, the probability and impact of each HSM-related risk are assessed using experts’ input through linguistic terms. These linguistic values are transformed into single-value trapezoidal neutrosophic numbers (SVTNNs). Finally, the severity of each HSM-related risk is determined through the multiplication of the probability and impact of each risk and prioritised the risks based on their severity.

A comprehensive risk assessment framework is developed that could be used under uncertainty. Initially, 16 risks are identified related to the HSM. Further, the identified risks are prioritised using the severity of the risks. The high-priority risk is “raw material status”, “raw material wholesomeness” and “origin of raw material” while “information integrity” and “people integrity” are low-priority risks.

HSM risk can be effectively assessed through the proposed framework. The proposed framework applied neutrosophic numbers to represent real-life situations, and it could be used for other supply chains as well.

The proposed method is effectively addressing the issue of linguistic subjectivity, inconsistent information and uncertainty in the expert’s opinion. A case study of the HSC is adopted to illustrate the efficiency and applicability of the proposed risk framework.

Neo-institutional theories and their constructs have so far only received limited attention in supply chain management literature. As recent supply chain disruptions and their ripple effects affect actors on a broader institutional level, supply chains are confronted with multiple new and emerging, often conflicting, institutional demands. This study aims to unpack the notion of institutional complexity behind supply chain disruptions and present a novel institutional framework to lower supply chain susceptibility and increase supply chain resilience.

The authors identify the patterns of complexity that shape the supply chain susceptibility, namely, distance, diversity and ambiguity, and present three institutional responses to susceptibility to increase supply chain resilience, namely, institutional entrepreneurship, institutional alignment and institutional layering.

This paper analyses the current situational relevance to better understand the various and patterned ways how logics influence both supply chain susceptibility and the supply chain resilience. The authors derive six propositions on how complexity can be reduced for supply chain susceptibility and can be increased for supply chain resilience.

By expanding and extending research on institutional complexity to supply chains, the authors broaden how researchers in supply chain management view supply chain susceptibility, thereby providing managers with theory to think differently about supply chains and its resilience.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

This study investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and improving the firm performance. It also studies the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance.

This article aims to develop an empirical study using a random sampling technique and survey data collected from 368 managers and owners of different food enterprises in Vietnam. The study adopted a methodological approach quantitatively. Analysis of the relationships and confirmatory factors was performed using structural equation modeling (SEM), a technique to evaluate the proposed relationships.

In line with expectations, the findings emphasize the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and the role of supply chains as both direct and indirect mediators of the correlation between digitalization and improving the firm performance, in the context of emerging markets.

This is an important investigation, according to the authors' knowledge, regarding the role of developing human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) as a key strategy for accelerating the digitalization process and improving the firm performance. Further, the study's novelty reinforces the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance in the Vietnamese food companies, where a market economy is emerging.

It is important to understand the factors that are significant in supply chain (SC) collaboration decision making and whether supply chain collaborative factors that are considered in the literature are still valid. To date, SC collaboration has not been extensively studied in the literature with supply chain finance (SCF) factors to evaluate SCF performance. Therefore, in this paper, the authors investigate the interrelationships between SCF and supply chain collaborative (SCC) factors for achieving SCF performance. The authors identified the most important factors from the literature on SCF and SCC and with inputs from experts in the textile industry in Pakistan.

The authors employed the Gray-Decision Making Trial and Evaluation Laboratory approach to help examine the cause-and-effect relationship between the factors and identify the influence of each factor on the others.

The findings showed that the most prominent factors of the study are “level of digitalization”, “information sharing”, and “collaborative communication”, and “most effect factors of this study are incentive alignment” and “information quality”. Furthermore, the “Level of digitalization” was identified as the factor with the central role and most significant correlation with other factors.

The major implication of the study is that textile industries should effectively develop their supply chain decisions after analyzing their internal and external factors, which will help in developing strategies that will facilitate better management of SCF relationships. The limitations of the study are that only 15 SCF and supply chain collaborative factors were considered, and time and scope are also limited. This study is only applied in the textile industry, so generalization may be limited.

To date, this study is the only one that has taken into consideration SCC with SCF factors to evaluate supply chain performance. This paper therefore makes this initial attempt and original contribution to this discussion, which can be helpful for those working to enhance supply chain performance, such as practitioners and policymakers.

This research aims to update the literature about the importance of reliability in supply chain (SC) and to find out the SC determinants.

This research surveys while contributing to the academic grasp of supply chain reliability (SCR) concepts. The study found 45 peer-reviewed publications using a structured survey technique with a four-step filtering process. The filtering process includes data reduction processes such as an evaluation of abstract and conclusion. The filtered study focuses on SCR and its determinants.

One of the major findings is that most of the study has focused on mathematical and conceptual studies. Also, this study provides the answer to a question like how can reliability be better accepted and evolved within the SC after finding the determinants of SCR.

The observed methodological gap in understanding and development of SCR was identified and classified into three categories: mathematical, conceptual and empirical studies (case studies and survey’s mainly). This research will aid academics in developing and understanding the determinants of SCR.

Sustainable construction practices are strongly correlated with a profitable and competitive construction industry, improved client satisfaction and efficient use of resources. However, due consideration is not being given to sustainable construction practices in Nigeria. Therefore, this study aims to identify the unsustainable construction practices on construction sites, the barriers to sustainable construction and possible strategies to improve sustainable construction in Nigeria.

A questionnaire survey of 50 construction sites was conducted with construction professionals on the sites as the specific target, out of which only 43 construction sites have at least a construction professional present at the site. Forty-three filled questionnaires from the respondents were used for descriptive (mean score, standard deviation and charts) and inferential analysis (t-test and Kruskal–Wallis) in this study.

The study shows that a large percentage (75%) of construction professionals in Nigeria are aware of sustainable construction. The descriptive and inferential analysis showed a disparity in the ranking of the 12 unsustainable practices, 14 barriers and 11 strategies among the respondents. Five unsustainable practices (“negative externalities”, “excess energy”, “unsustainable technologies”, “non-management of health and safety of workers” and “material waste”), six barriers to sustainable construction (“absence of historical data and exemplary projects on which construction professionals can build and learn from”, “lack of professional to handle the task”, “poverty and low urban investment”, “lack of urban and construction policy”, “lack of awareness” and “lack of technical know-how”) and three strategies to improve sustainable construction practices in Nigeria (“cooperation, partnership and participation”, “protection of biodiversity and conservation of natural resources” and “sustainability assessment system”) were found to be significant.

The study offers significant insights into the construction industry unsustainable practices, barriers to sustainable construction, as well as strategies for improving sustainable construction practices. These insights can be applied to other developing countries with an emphasis on geographical differences.

To the best of the authors’ knowledge, this is one of the recent studies in Nigeria that explored the context of sustainable construction in the construction industry by providing insights into the unsustainable construction practices, barriers and strategies to improve sustainable construction in Nigeria.