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This study aims to examine the effect of Industry 4.0 technology on resilience in established cross-border supply chain(s) (SC).

A literature review provides insight into the resilience capabilities of cross-border SC. The research uses a case study of operational international SC: the producers, importers, logistics companies and UK Government (UKG) departments. Semi-structured interviews determine the resilience capabilities and approaches of participants within cross-border SC and how implementing an Industry 4.0 Internet of Things (IoT) and capitals Distributed Ledger (blockchain) based technology platform changes SC resilience capabilities and approaches.

A blockchain-based platform introduces common assured data, reducing data duplication. When combined with IoT technology, the platform improves end-to-end SC visibility and information sharing. Industry 4.0 technology builds collaboration, trust, improved agility, adaptability and integration. It enables common resilience capabilities and approaches that reduce the de-coupling between government agencies and participants of cross-border SC.

The case study presents challenges specific to UKG’s customs border operations; research needs to be repeated in different contexts to confirm findings are generalisable.

Operational SC and UKG customs and excise departments must align their resilience strategies to gain full advantage of Industry 4.0 technologies.

Case study research shows how Industry 4.0 technology reduces the de-coupling between the SC and UKG, enhancing common resilience capabilities within established cross-border operations. Improved information sharing and SC visibility provided by IoT and blockchain technologies support the development of resilience in established cross-border SC and enhance interactions with UKG at the customs border.

The purpose of this study is the characteristics of the issue of legal responsibility for the smuggling of goods under the conditions of martial lawin Ukraine.

In the paper’s writing, the authors used an interdisciplinary approach, combining legal science and economics methods.

The detection and cessation of smuggling is currently a vital activity of customs authorities in the sphere of ensuring the financial and economic security of the state and a prerequisite for the stable development of market relations in Ukraine. At the same time, the lack of adequate legal responsibility for smuggling goods and the limited powers of customs authorities increased the facts of the smuggling of goods. This determines the importance of finding innovative principles of legal responsibility for smuggling goods under martial law conditions in Ukraine.

The paper aims to develop innovative principles of legal responsibility for smuggling goods under martial law in Ukraine.

The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting practices from one side and culture, leadership and decentralization from the other side.

This study adopts qualitative research approach and an interpretive case study. The study uses the triangulation method of data collection, including interviews, annual reports, documents and archival records. A theoretical lens informs it of the contextual/processual approach for interpreting interaction processes between management accounting and organizational change aspects, including culture, leadership and decentralization.

The findings confirm that a change in organizational culture has an important impact on accounting change, which has played a central role in the desire to initiate and accept such changes by the organizational members. Similarly, the new leadership style created a unique culture that was considered a solid platform to introduce new accounting systems by enhancing the trust between IT staff and management accountants and their trust in themselves to accept the change. The paper concludes that the relationships between the change aspects at the organizational level, and accounting practices at the inherent organizational and accounting levels are both recursive and two way, with the two concepts inextricably interwoven.

The study has some limitations as the data is limited to only a single country – more explanation for Jordanian Customs Organization quantitative understandings of governance improvement. The study has important implications for practitioners and customs officials by showing that different government regulations and customs reforms have varied influences on the public sector. These reforms have included most modifications to the accounting and organizational configurations. This study contributes to institutional theory development and refinement by exploring the interface between external influences and internal origins in the accounting change process.

This study uses a categorical association between organizational changes and accounting in the public sector as most prior studies have been conducted on the private sector due to competitive and technical pressures. It also contributes to organizational change and accounting literature by discussing the relationship between accounting from one side and culture and leadership from another side.

Money laundering (ML) is a major criminal offence stemming from unethical practices by personnel on the ground at Chattogram Port, an important import and export facility in Bangladesh. Because money can be more easily laundered through imports, it is necessary to investigate the dubious process in this sector. This study aims to identify the items most regularly used for easy ML and the factors contributing to their vulnerability.

This research uses a qualitative approach and analyses information from primary sources. Data is obtained from customs officials, port authority personnel, importers and customs brokers through semi-structured questionnaires. Although there are many techniques for ML, this study only found three most overwhelming: under-invoicing, over-invoicing and misdeclaration. A few case studies have been used based on newspaper reports and the internet to triangulate the qualitative data.

Four import items – food products, garments, capital machinery and chemicals – have a higher risk of ML. This study also revealed that money launderers prefer under-invoicing food and garment items. Misdeclaration is more commonly associated with capital machinery and chemical items. Over-invoicing, on the other hand, is only prevalent in government purchases. The port authorities need to pay particular attention to these issues.

As ML is an ongoing activity that changes over time, the findings of this research are circumscribed by the data collected at a single point in time. Additionally, this research did not consider alternative laundering methods.

The research results can provide a basis for creating effective anti-money laundering (AML) strategies to assist with sustainable economic growth.

Developing effective AML measures can help combat corruption and establish good governance in the country and support human well-being.

This paper presents original research findings based on technical analysis. The Chattogram Port Authority and the National Board of Revenue have accepted and used the main findings in a collaborative action plan to tackle ML. The Bangladesh Bank, the country’s central bank, has also incorporated the necessary guidelines and regulations into the Money Laundering Prevention Act, 2012.

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

This paper aims to explore the issue of product counterfeiting in Türkiye and assess Türkiye’s role in the global supply chain of counterfeit goods. It sheds light on the supply-side dynamics of counterfeiting in the Turkish context.

Interviews were conducted with 46 key experts, including police officers, customs officers and trademark attorneys. The study also incorporated data from a documentary analysis of counterfeit products seized by the Bulgarian Customs.

The findings of this study highlight the significant role of Türkiye in international supply chains, serving as both a manufacturing hub for a wide array of counterfeit products and a crucial transit point for goods bound for European markets. This study suggests that counterfeiting serves as a source of livelihood for many individuals in Türkiye, with counterfeiters often justifying their activities by claiming they contribute to the country’s economy through job creation and the influx of foreign currency.

While qualitative research is essential for exploring nuanced aspects and gaining in-depth insights, it may not provide the statistical robustness and generalizability associated with larger quantitative studies.

This paper is an original contribution to the understanding of product counterfeiting in Türkiye, a major counterfeit-producing country, with potential implications for the future of consumer protection and market integrity.

The Ireland-Northern Ireland Protocol has been one of the most contentious aspects of the EU-UK post-Brexit trade relationship. By requiring the UK to comply with EU customs and internal market rules in relation to Northern Ireland (NI), the Protocol has created a hybrid trade regime where NI is subject to multiple, overlapping and often conflicting rules. This paper aims to examine one area in which this hybridity manifests itself. It focusses on the interplay between the Protocol and post-Brexit UK trade agreements. It examines potential areas of conflict between Protocol obligations and obligations derived from UK trade agreements. In doing so, it sheds light on the extent to which compliance with the Protocol may undermine NI’s ability to export and import goods under the preferential terms negotiated under UK trade agreements. It further discusses the consequences of these incompatibilities between the Protocol and these agreements for NI and, more widely, the functioning of the UK internal market as whole.

Doctrinal legal research

The paper examines potential areas of conflict between Protocol obligations and obligations derived from UK trade agreements. In doing so, it sheds light on the extent to which compliance with the Protocol may undermine NI’s ability to export and import goods under the preferential terms negotiated under UK trade agreements. It further discusses the consequences of these incompatibilities between the Protocol and these agreements for NI and, more widely, the functioning of the UK internal market as whole.

To the best of the authors’ knowledge this is the first paper carrying out a comprehensive legal analysis of the interaction and potential conflicts between the Protocol on Ireland-Northern Ireland and the UK’s post Brexit trade agreements.

This case is about “Red”, a cross-border e-commerce platform developed from a community which was built to share overseas shopping experience. With sharp insights into the consumption behavior of urban white-collar women and riding on its community e-commerce advantage, “Red”, a cross-border e-commerce startup, pulled in three rounds of financing within just 16 months regardless of increasingly competitive market. On the other hand, well-established platforms such as T-mall International and Joybuy also stepped in, and their involvement will also speed up the industry integration and usher in a reshuffling period. Confronted with the “price war” started by those e-commerce giants, in what ways can “Red” adjust its shopping experience and after-sales services to enhance the brand value and sharpen its edge?

As China’s e-commerce and cross-border e-commerce rapidly develop, the cross-border e-commerce supply chain exhibits characteristics of globalized development scale, collaborative multiparty participation, streamlined management processes, digitalized production and trade and flexible strategic choices. It tends toward data-driven intelligence, interoperable information collaboration, personalized order responses, sustainable supply chain management and secure blockchain technology. These characteristics and trends provide critical references for businesses, governments and investors.

In response to issues such as inconsistent legal regulations, imbalanced logistics and transportation, imperfect payment settlements and opaque supply chains.

It is recommended to take measures to strengthen cooperation and communication, optimize logistics, reduce customs clearance difficulties, reinforce safeguard measures and promote sustainable development, collectively fostering the healthy growth of cross-border e-commerce.

With the rapid development of cross-border e-commerce, green and low-carbon initiatives have become a significant trend in this sector. The cross-border e-commerce supply chain refers to the mechanism that reduces environmental impacts and enhances resource efficiency from manufacturers to consumers. It primarily involves manufacturers, e-commerce platforms, logistics companies and payment and settlement processes. The cross-border e-commerce supply chain is gradually becoming a highlight in China’s foreign trade, supporting the concept of “buying globally and selling globally” and connecting the “world’s factory” with the “world’s market.”