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Article
Publication date: 18 March 2024

Wenqiang Li, Juan He and Yangyan Shi

Marketing is a hot topic, and the purpose of this study is to investigate how shareholding strategies can be applied to achieve strategic synergy between firms in vertical supply…

Abstract

Purpose

Marketing is a hot topic, and the purpose of this study is to investigate how shareholding strategies can be applied to achieve strategic synergy between firms in vertical supply chains to improve retailers’ marketing efforts from a long-term perspective.

Design/methodology/approach

This study constructs Stackelberg models to analyze the operating mechanisms of shareholding supply chains under forward, backward and cross-shareholding strategies. The authors analyze the effects of shareholding on prices, marketing efforts and profits, and explore the strategic preferences and outcomes of different supply chain members.

Findings

Forward/backward shareholding plays the same role as cross/nonshareholding in supply chains because the effect of the retailer’s shareholding is offset by the power status of the manufacturer, and the retailer can still profit when wholesale prices are higher than selling prices in certain cases. A manufacturer’s shareholding in a retailer can benefit consumers and improve marketing efforts by reducing retailers’ marketing costs, while a retailer’s shareholding in a manufacturer has no such effect. None of all shareholding strategies can coordinate the interests of all members; however, an effective rebate policy can resolve this problem.

Originality/value

The results reveal the operational mechanism of shareholding supply chains and provide reference values for managers who want to improve marketing efforts and economic performance using a shareholding strategy.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 26 December 2023

Mélissa Fortin, Erica Pimentel and Emilio Boulianne

This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors…

Abstract

Purpose

This study explores how introducing a permissioned blockchain in a supply chain context impacts accountability relationships and the process of rendering an account. The authors explore how implementing a digital transformation impacts the governance of network transactions.

Design/methodology/approach

The authors mobilize 28 interviews and documentary analysis. The authors focus on early blockchain adopters to get an insight into how implementing a permissioned blockchain can transform information sharing, coordination and collaboration between business partners, now converted into network participants.

Findings

The authors suggest that implementing a permissioned blockchain impacts accountability across three levers, namely through the ledger, through the code and through the people, where these levers are interconnected. Blockchains are often valued for their ability to enable transparency through the visibility of transactions, but the authors argue that this is an incomplete view. Rather, transparency alone does not help to satisfy a duty of accountability, as it can result in selective disclosure or obfuscation.

Originality/value

The authors extend the conceptualizations of accountability in the blockchain literature by focusing on how accountability relationships are enacted, and accounts are rendered in a permissioned blockchain context. Additionally, the authors complement existing work on accountability and governance by suggesting an integrated model across three dimensions: ledger, code and people.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 March 2024

Mansour Abedian, Hadi Shirouyehzad and Sayyed Mohammad Reza Davoodi

This paper aims to propose an integrated use of balanced scorecard (BSC), data envelopment analysis (DEA) and game theory approach as an enhanced performance measurement technique…

Abstract

Purpose

This paper aims to propose an integrated use of balanced scorecard (BSC), data envelopment analysis (DEA) and game theory approach as an enhanced performance measurement technique to determine and rank the importance of manufacturing indicators of a steel company as a real case study.

Design/methodology/approach

An efficiency change ratio is defined to examine the characteristic function of each coalition which is super-additive. Then, the Shapley value index is used as the solution of the cooperative game to determine the importance of the BSC indicators of the company and rank order them.

Findings

The results reveal that “profitability rate” is the most important BSC indicator, whereas “customer satisfaction” is the least significant one. The ranking order of the importance of all BSC indicators makes it possible for the senior managers of the organization to realize the importance of each index separately and to improve the profitability and the number of customers by presenting programs according to the budget and time constraints.

Originality/value

The main contribution of this paper lies in the adoption of a game theory approach to performance measurement in the industrial sector that determines and ranks the importance of manufacturing indicators.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 13 June 2023

Sakshi Kathuria, Shashi   and Urvashi Tandon

Digitalization, financial technologies and the internet have rapidly advanced the business ecosystem posing a disruptive threat to how operations are fundamentally performed…

Abstract

Purpose

Digitalization, financial technologies and the internet have rapidly advanced the business ecosystem posing a disruptive threat to how operations are fundamentally performed. Global hospitality and tourism companies face this challenge and have been early adopters in this field. This study aims to examine the role of blockchain technology in strengthening the marketing mix (product, price, place and promotion) and the its related impacts on the tourism industry.

Design/methodology/approach

This research adopts a systematic literature review approach to synthesize and assess the literature published on blockchain in tourism and tends to build a conceptual framework that depicts the relationships between different constructs.

Findings

The results show a lot of interest in using blockchain technology due to numerous advantages to tourism industry. This innovative technology can change this sector radically; assist small economies in strengthening and transitioning to the level of developed economies; and assist tourism companies in eliminating corruption, establishing a secure network and promoting equality between small and large entities.

Originality/value

Through industry examples demonstrating real-life use cases such as startups operating on the application of blockchain in tourism, to the best of the authors’ knowledge, this paper is a first attempt to draw the impact of blockchain technology on product, price, place, promotion (4Ps) in tourism sector. The proposed nine relationships can facilitate the future researchers in advancing the state-of-art on how blockchain-based technologies can shape the customers experience through promoting confidentiality, co-creation and effective destination planning.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 1 August 2023

Guillaume Plaisance

This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.

Abstract

Purpose

This article examines whether accountability can contribute to the analysis of effectiveness in grassroots voluntary organizations (GVOs) in France.

Design/methodology/approach

Based on recent studies and stakeholder theory, hypotheses are formulated about the negative link between accountability and financial effectiveness and a positive link between accountability and non-financial effectiveness.

Findings

The findings show that accountability practices are positive determinants of financial indicators (apart from return on assets [ROA]) and employment of people in difficulty. In contrast, the other non-financial indicators are not explained by accountability practices.

Research limitations/implications

The study points out the complexity and paradoxes surrounding accountability and highlights the risk of insensitivity to it. It thus underlines a specific French situation, close to the risks of myopia linked to accountability. One possible explanation could be the coupling and decoupling mechanisms that allow non-profit organizations (NPOs) to regain power. Given the sometimes-random effects of accountability, producing nuanced theories is necessary, and governance should oscillate between equilibrium and adaptation in the face of stakeholders. Finally, this article introduces the risk of insensitivity of NPOs to accountability (i.e. they act as they wish, regardless of control mechanisms such as accountability).

Practical implications

This study thus reveals governance dilemmas, which could be solved through less formal, more mission-oriented, more creative and therefore heterodox accountability.

Originality/value

The French context of mistrust of certain managerial approaches and the development of codes of governance based on a disciplinary vision are confronted with a growing and critical literature on accountability in NPOs.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 6 July 2023

Andreas M. Hilger, Zlatko Nedelko and Thomas Steger

Long regarded as a far-fetched notion, companies from post-socialist economies (PSEs) increasingly compete with companies from advanced economies in their domestic markets and…

Abstract

Purpose

Long regarded as a far-fetched notion, companies from post-socialist economies (PSEs) increasingly compete with companies from advanced economies in their domestic markets and abroad. This study identifies PSE companies' motives and determinants of outward foreign direct investment (OFDI) in advanced economies.

Design/methodology/approach

This study analyses Slovenian business activities in Germany by juxtaposing eight Slovenian investors and three exporters using a multiple case study approach. The authors use content analysis to examine rich data from semi-structured interviews, databases and internal and external documents to provide comprehensive and in-depth insights into PSE investments in advanced economies.

Findings

The authors identify market-seeking motives and competitive advantages which differ from those of other emerging economy companies and offer theoretical suggestions. In contrast to findings from other emerging economies, the authors identify firm- and country-specific advantages, such as high technology, high service quality, a highly educated labour force, and European Union membership, which Slovene companies have employed to enter the advanced German market.

Originality/value

This study represents the first application of springboard theory to explain PSE company investment in advanced economies. The authors offer contextualised explanations of PSE investments in advanced host economies, which have been lacking thus far. The authors also contribute to the scarcity of studies on the effects of supranational institutions on OFDI from emerging economies.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 23 February 2024

Irene Skovgaard-Smith

The purpose of the paper is to propose a shift from the ideal of immersion to a practice of “committed localism” in the ethnographic study of relational work in the…

Abstract

Purpose

The purpose of the paper is to propose a shift from the ideal of immersion to a practice of “committed localism” in the ethnographic study of relational work in the post-bureaucratic and service-based economy.

Design/methodology/approach

The paper is based on ethnographic fieldwork following management consultancy projects in a hospital and a manufacturing company in Denmark. The approach was predicated on committed attention to the everyday of consultancy work activities and associated relational dynamics. This involved being present at the client sites, observing and listening in concrete situations of interaction and engaging in conversations with the multiple actors involved, both external consultants and members of client organisations.

Findings

The paper shows how “committed localism” was practiced in the ethnographic study of management consultancy as it is relationally accomplished in and through concrete situations of interaction between consultants and different actors in client organizations and the associated meaning production of the involved actors.

Originality/value

The paper develops the notion of “committed localism”, originally introduced by George Marcus, into a methodological concept to challenge the conventional ideal of immersion as the hallmark of “proper” ethnography. Such a shift is particularly pertinent for the ethnographic study of relational processes involving multiple actors occupying different positions in the temporary social spaces of contemporary workplaces.

Details

Journal of Organizational Ethnography, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6749

Keywords

Article
Publication date: 18 May 2023

Xiukun Ge

This article analyses the existing retail and distribution legal framework in which Internet companies operate, focusing on data breaches and other issues of relevance to these…

Abstract

Purpose

This article analyses the existing retail and distribution legal framework in which Internet companies operate, focusing on data breaches and other issues of relevance to these companies. In order to identify who should be responsible for the largest share of improving people's quality of life, this study takes into account the perspectives of both consumers and businesses (or service provider). The author states that where there is a high probability of a security or privacy breach and the customer suffers moderate to severe damage, the burden of proof may shift to the corporation. However, the customer's obligation is conditioned by factors such as the customer's risk tolerance, the customer's losses and the efficiency of the security investment.

Design/methodology/approach

The author suggests that the decentralized nature of blockchain, information sharing, immutability and smart contracting capabilities have the potential to disrupt established business models and social norms. Challenges related to trust, customs oversight and payments are discussed, as well as the process of creating the framework for electronic commerce. As part of this research, the author has taken into consideration the increasing popularity of Internet shopping.

Findings

The author demonstrates that due to the worldwide reach of the internet and the fast advancement of computer technology, the economies of the globe have grown increasingly linked. Even though e-commerce has been growing rapidly in recent years due to innovations in both technology and international retail and distribution forms, it still confronts a number of challenges.

Research limitations/implications

In e-commerce that makes use of blockchain technology, there are significant costs associated with transferring data formats, a lack of consensus and limited emissivity in the flow of law and information. Reduced costs and associated negative externalities would be tremendously beneficial for both private enterprise and forward-thinking public policy.

Practical implications

This paper examines the potential liability concerns that may arise in the context of electronic transactions should a breach of security or privacy occur, as the author shows from a practical standpoint. Computers, mobile devices, tablets, sensors, smart meters and even autos are just some of the many channels via which data may be sent. It is conceivable for data flows in e-commerce, cloud and the Internet of Things to follow a regular pattern. This may endanger the confidentiality or security of the data. These have evolved into a significant barrier that web stores must overcome.

Originality/value

The author argues that resolving disputes related to the processing of electronic transactions is crucial to the growth of e-commerce businesses since customer happiness is directly correlated with business success.

Details

International Journal of Retail & Distribution Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 26 September 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge…

Abstract

Purpose

This study explores citizen activism in the articulation of a politicised counter-account of Aboriginal rights. It aims to uncover the enabling factors for a successful challenge to established political norms and the obstacles to the fullest expression of a radical imagining.

Design/methodology/approach

Laclau and Mouffe's theory of hegemony and discourse is used to frame the movement's success in challenging the prevailing system of urbanised healthcare delivery. Empirical materials were collected through extensive ethnographic fieldwork.

Findings

The findings from this longitudinal study identify the factors that predominantly influence the transformational success of an Yaṉangu social movement, such as the institutionalisation of group identity, articulation of a discourse connected to Aboriginal rights to self-determination, demonstration of an alternative imaginary and creation of strong external alliances.

Originality/value

This study offers a rich empirical analysis of counter-accounting in action, drawing on Aboriginal governance traditions of non-confrontational discourse and collective accountability to conceptualise agonistic engagement. These findings contribute to the practical and theoretical construction of democratic accounting and successful citizen activism.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 21 March 2024

Niklas Arvidsson, Howard Twaddell Weir IV and Tale Orving

To assess the introduction and performance of light electric freight vehicles (LEFVs), more specifically cargo cycles in major 3PL organizations in at least two Nordic countries.

151

Abstract

Purpose

To assess the introduction and performance of light electric freight vehicles (LEFVs), more specifically cargo cycles in major 3PL organizations in at least two Nordic countries.

Design/methodology/approach

Case studies. Interviews. Company data on performance before as well as after the introduction. Study of differing business models as well as operational setups.

Findings

The results from the studied cases show that LEFVs can compete with conventional vans in last mile delivery operations of e-commerce parcels. We account for when this might be the case, during which circumstances and why.

Research limitations/implications

Inherent limitations of the case study approach, specifically on generalization. Future research to include more public–private partnership and multi-actor approach for scalability.

Practical implications

Adding to knowledge on the public sector facilitation necessary to succeed with implementation and identifying cases in which LEFVs might offer efficiency gains over more traditional delivery vehicles.

Originality/value

One novelty is the access to detailed data from before the implementation of new vehicles and the data after the implementation. A fair comparison is made possible by the operational structure, area of delivery, number of customers, customer density, type of packages, and to some extent, the number of packages being quite similar. Additionally, we provide data showing how city hubs can allow cargo cycles to work synergistically with delivery vans. This is valuable information for organizations thinking of trying LEFVs in operations as well as municipalities/local authorities that are interested.

Details

International Journal of Physical Distribution & Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0960-0035

Keywords

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