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This study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.

Cumulating evidence from 31 studies (N = 12,739), this study meta-analytically examines the central question of whether top managers' tenure is significantly associated with MAS sophistication after correcting individual studies for statistical artifacts. The study also assesses the strength of this association bniy exploring the influence of several moderating factors.

The findings show that long-tenured top managers are not significantly related to MAS sophistication. However, the moderator analtgcqyses indicate that the relationship between top manager tenure and MAS sophistication is moderated by tenure measurement type, firm sector and size. The study provides evidence for the significant moderation of tenure measurement type (i.e. position tenure). The results also argue that top manager tenure matters for MAS sophistication in small- and medium-sized enterprises (SMEs) and firms in the private sector.

The meta-analysis summarizes existing studies quantitatively to expand prior narrative reviews by providing definitive evidence of the overall effect of top manager tenure on MAS sophistication.

Building supply chain (SC) resilience has become a priority for many organizations, following a global increase in disruptive events. While management accounting and control (MAC) systems play a supportive role in supply chain management (SCM) decisions, little is known about the contributions offered to resilience decisions in service organizations. The purpose of this study is to examine the performance implications of MCS's impact on proactive and reactive resilience of healthcare supply chains.

This study conducted a survey of 127 public health managers via structural equation modeling. The partial least squares version 3.3.3 was used.

The results show a statistically positive impact of MAC dimensions on proactive and reactive resilience, which in turn impacts the quality, delivery speed and cost effectiveness of the health SC. However, the integration dimension had an insignificant effect on reactive resilience but a positive effect on proactive resilience.

This study examined the performance implications of MAC system dimensions and proactive and reactive resilience on operational performance in health SCs, using empirical data from only one country. Thus, generalizing the findings to include other jurisdictions may be impossible.

Healthcare managers in public health facilities should embrace the four MAC dimensions (except the integrated dimension in reactive resilience) to support information generation in SC resilience decisions.

Perhaps, the first to provide preliminary empirical evidence on the interactive effect of proactive and reactive resilience and MAC dimensions in terms of broad scope, timeliness, integration and aggregation on health SC operational performance under disruption, in the context of an emerging economy.

By comparing and contrasting the two scenarios of power producers investing in renewable energy and electricity sellers investing in renewable energy, we explore the conditions under which profit growth and carbon emission reduction can be realized, and provide a theoretical basis for decision-making on renewable energy investment by electric power companies as well as for government policy formulation.

This paper constructs a game model of a grid supply chain consisting of a leader generator and a follower seller in the context of the C&T mechanism, considering two scenarios in which the generator and the seller invest in renewable energy. Conclusions are drawn by comparing and analyzing the equilibrium solutions in different scenarios.

The scenario where electricity sellers invest in renewable energy exhibits a higher investment volume compared to the scenario involving power generators. In scenarios where power producers invest in renewable energy, electricity sellers achieve lower profits than power generators, while scenarios with electricity seller' investments yield higher profits for them. Increasing the cost coefficient of renewable energy investment reduces investment volume, electricity prices and electricity demand, leading to decreased profits for electricity seller but increased profits for power generator. A rise in the preference coefficient for renewable energy results in increased profits for electricity seller but decreased profits for power generator.

Addressing a literature gap in the context of low carbon, this study examines the investment scenario of electricity sellers in low carbon technologies, complementing existing research focused on power generators and consumers. The findings enrich knowledge in low carbon investment. By analyzing the investment decisions of both power producers and electricity sellers, this study explores the practical implications of renewable energy investments on the decision-making and operational dynamics of power supply chain enterprises. It sheds light on their profitability and investment strategies.

This paper aims to explore blockchain integration strategies within a three-level livestock meat supply chain in which consumers have a preference for quality trust in livestock meat products. The paper investigates three questions: First, how does consumers’ preference for quality trust affect blockchain integration and transaction decisions among supply chain participants? Second, under what circumstances will retailers choose to participate in the blockchain? Finally, how can other factors such as blockchain costs and supplier–retailer partnership value affect integration decisions?

This paper formulates a supply chain network equilibrium model and employs the logarithmic-quadratic proximal prediction-correction method to obtain equilibrium decisions. Extensive numerical studies are conducted using a pork supply chain network to analyze the implications of blockchain integration for different supply chain participants.

The results reveal several key insights: First, suppliers’ increased blockchain integration, driven by higher quality trust preference, can negatively affect their profits, particularly, with excessive trust preferences and high blockchain costs. Second, an increase in consumers’ preference for quality trust expands the range of unit operating costs for retailers engaging in blockchain. Finally, the supplier–retailer partnership drives retailer blockchain participation, facilitating enhanced information sharing to benefit the entire supply chain.

This study provides original insights into blockchain integration strategies in an agricultural supply chain through the application of the supply chain network equilibrium model. The investigation of several key factors on equilibrium decisions provides important managerial implications for different supply chain participants to address consumers’ preference for quality trust and enhance overall supply chain performance.

There is widespread belief that intermediaries in African agri-food value chains have disproportionate market power. In this paper, the authors examine this belief by uncovering the purchasing and selling prices, costs and profit margins by farmers, intermediaries and retailers in the matooke (cooking banana) value chain in Uganda, and by analysing the prevailing value chain and market structures, seasonal entry and exit dynamics and the trading relationships in the chain.

Data for this study were collected along the trading routes from the main matooke producing districts in South-West Uganda (Kabarole, Bunyangabo, Bushenyi, Isingiro and Mbarara) to the main urban markets around the capital Kampala. A structured survey was administered with 383 producers, 172 collectors and wholesalers and 71 retailers. In addition, key informant interviews and focus group discussions were held.

The authors find that price mark-ups by intermediaries (selling prices minus purchasing prices) vary with the type of intermediary, season and location but generally reflect the costs of moving matooke down the value chain to the urban consumer. The authors do not find evidence for disproportionate market power among the intermediaries in the chain. Intermediaries enter and exit the market in peak and off-peak season, such that profits are kept in check. This seasonality does imply a small shift in market power in favour of farmers in off-peak season and in favour of intermediaries in the peak season.

The investigation concentrated on an important and relatively homogenous staple crop along its main trade route. More remote areas, where there is less of an abundance of matooke, might still be characterised by local monopsonies where intermediaries have more market power due to high search and transport costs. Similarly, (local) monopsonies might exist for products for which there is a smaller market (segment), for products with a stronger seasonal variation in supply and for more perishable products.

While there is an important literature on the role of intermediaries in African agri-food value chains, the evidence on intermediary market power is scant. Beliefs on intermediary market power are largely based on anecdotal evidence from farmers or inferred from observed prices or market structures. The paper contributes in addressing this important knowledge gap by studying the matooke value chain in Uganda.

Different external supply scenarios faced by the retailers will affect their choice of strategy when supply is disrupted and becomes far less than demand, urgently. This study focuses on analyzing both demand and supply side response strategies to meet customer demand and reduce the impact of the shortage during supply disruptions.

According to the quantity of products that the external market can provide, the external supply scenarios were divided into sufficient-type external supply and learning-type external supply. A two-echelon perishable goods supply chain was analyzed, and three kinds of contingency strategy models for downstream retailers were investigated. First, in the sufficient external supply scenario, the optimal price and transshipment quantity to maximize retailer's profits is discussed. Second, in the scenario of learning-type external supply, this study analyzes the optimal decision in three mechanisms of the hybrid strategy and their application: price priority mechanism, quantity priority mechanism and price–quantity balance mechanism. Furthermore, the influence of penalty cost and supply on the priority orders of different mechanisms was studied.

Results show that comparing the two pure strategies (pricing strategy and transshipment strategy)it was noted that the hybrid strategy produces the best results in sufficient-type external supply scenario. In the learning-type external supply scenario, a numerical study has shown the existence of three areas in case of penalty cost and supplier's capacity, and each areas has different priority orders of the three mechanisms. Under the situation of learning external supply, the retailer's optimal strategy is affected by parameters such as penalty cost and supply volume.

The main innovation of the work lies in the following: First; the external supply situation was divided into sufficiency type and learning type, which improves the external situation faced by retailers after the outbreak of emergencies, helps retailers understand the external situation, conforms to the actual situation and has certain practical application value. Second; in the context of learning external supply, there are three coping strategies for retailers, including: Price priority mechanism, Quantity priority mechanism and Pricing and transshipment balance mechanism. This will help retailers make strategic choices, make more scientific management decisions and improve the supply chain emergency management theory. Third; the demand side response was managed through the change of external supply during supply side recovery period and supply disruption. The proposed model enables managing and analyzing supply disruption efficiently and effectively via handling uncertainty by considering all aspects of decision-making process. The proposed model can be applied in various fields such as vegetable and fruit, fresh food, etc.

The research examines the analysis of production costs and profitability indicators in economic entities. The primary objectives of scrutinizing production expenses and analyzing costs per one sum (UZS) by analyzing the profitability indicators of the joint-stock company (JSC) were studied. Production costs are vital for companies engaged in manufacturing and production sectors, where cost efficiency is paramount. The study reviews and refines existing methods of assessing profitability ratios, particularly emphasizing their relationship with production costs. The analysis of production costs makes it possible to utilize internal opportunities and develop practical proposals to improve the efficiency of economic activity. Therefore, this research presents the factors influencing the change in product production costs at “Galla-Alteg” JSC and provides practical recommendations for determining and increasing internal capabilities. By improving the accuracy and relevance of profitability analysis in the production domain, it contributes to the financial stability and long-term success of JSCs engaged in production activities.

In most economies, there are rules from the market regulators or government to sell at an equal wholesale price (EWP). But when one upstream channel is facing a negative demand disruption and another positive, EWP can create extra pressure on the disadvantageous supply chain partner, which faces negative disruption. The purpose of this study is to analyse the impact of EWP and the scope of the discriminatory wholesale price (DWP) during disruptions.

For the study, the authors used a dual-channel supply chain consisting of a manufacturer, online retailer (OR) and traditional brick-and-mortar (BM) retailer. Stackelberg game is used to model the interaction between the upstream and downstream channel partners, and the horizontal Nash game to analyse the interaction within downstream channel partners. For modelling asymmetric disruption, the authors took instances from the lock-down and post-lock-down periods of the COVID-19 pandemic, where consumers flow from BM retailer to OR store.

By analysing the disruption period, the authors found that this asymmetric disruption is detrimental to the BM channel, favourable to OR and has no impact on the manufacturer. But with DWP, the authors found that the profit of the BM channel and manufacturer can be increased during disruption. Though the profit of the OR decreased, it was found to be higher than in the pre-disruption period. Under DWP, the consumer surplus increased during disruption, making it favourable for the customers also. Thus, DWP can aid in creating a win-win strategy for all the supply chain partners during asymmetric disruption. Later as an extension to the study, the authors analysed the impact of the consumer transfer factor and found that it plays a crucial role in the optimal decisions of the channel partner during DWP.

Very scant literature analyses the intersection of DWP and disruptions. To the best of the authors’ knowledge, this study, for the first time uses DWP as a tool to help the disadvantageous supply chain partner during asymmetric disruptions. The study findings will assist the government, market regulators and manufacturers in revamping the wholesale pricing policies and strategies to help the disadvantageous supply chain partner during asymmetric disruption.

The purpose of the study is to investigate and analyze the dynamics of the government-enterprise grain joint storage mechanism, particularly, focusing on profit-driven speculative behaviors exhibited by enterprises within this context. The study aims to understand the various factors influencing the behavior of stakeholders involved in grain storage, including government storage departments, agent storage enterprises and quality inspection agencies.

The study employs a tripartite evolutionary game model to investigate profit-driven behaviors in government-enterprise grain joint storage. It analyzes strategies of government departments, storage enterprises and quality inspection agencies, considering factors like supervision costs and speculative risks. Simulation analysis examines tripartite payoffs, initial probabilities and the impact of digital governance levels to enhance emergency grain storage effectiveness.

The study finds that leveraging digital governance tools in government-enterprise grain joint storage mechanisms can mitigate risks, enhance efficiency and ensure the security of grain storage. It highlights the significant impact of supervision costs, speculative risks and digital supervision levels on stakeholder strategies, offering guidance to improve the effectiveness of emergency grain storage systems.

The originality of this study lies in its integration of digital governance tools into the analysis of the government-enterprise grain joint storage mechanism, addressing profit-driven speculative behaviors. Through a tripartite evolutionary game model, it explores stakeholder strategies, emphasizing the impact of digital supervision levels on outcomes and offering insights crucial for enhancing emergency grain storage effectiveness.