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Although past studies have suggested that business-to-business (B2B) interfirm relationship management contributes to a firm’s omnichannel integration, little research has been undertaken to reveal how that happens. This study aims to draw upon the relational view to propose a research model that associates interfirm information technology (IT) capability and interfirm trust with omnichannel integration through interfirm integration (i.e. authority integration and cooperative integration). Furthermore, this work considers a firm’s channel usage variety as the boundary condition of the interfirm integration’s influence.

The research model was examined using a seemingly unrelated regression of archival data and matched a survey of 324 Chinese omnichannel firms.

Interfirm IT capability positively relates to authority integration, and interfirm trust positively relates to cooperative integration. Authority integration and cooperative integration are both positively associated with omnichannel integration. A high level of channel usage variety strengthens the relationship between cooperative integration and omnichannel integration.

Prior literature has called for research on the factors influencing omnichannel integration within a B2B setting. This study answers this research call by examining interfirm IT capability, interfirm trust and interfirm integration as factors associated with omnichannel integration. This work also examines how channel usage variety regulates the relationship between interfirm integration and omnichannel integration.

This paper aims to explore how music festival organisers negotiate diversity and inclusion in marketing and promotion practices through symbolic and social boundaries.

Based on semi-structured interviews with 18 festival organisers in Rotterdam and participant observation with six festival photographers I show that symbolic and social boundaries are employed in three areas: (1) boundaries in festival format (i.e. [partially] free or ticketed), (2) boundaries in distribution partners and technologies and (3) boundaries in promotional content.

Symbolic and social boundaries are intentionally used by festival organisers to build and delineate festival audiences. Implications are drawn on current understandings of the accessibility of music festival spaces, arguing that festival research should move beyond within-space dynamics to grasp the negotiation of diversity and inclusion at festivals more fully.

While music festivals are often marketed as celebratory spaces that are “welcoming to everyone”, few studies have investigated diversity and inclusion nor marketing and promotion practices at music festivals. This study shows how festival audiences are shaped through marketing and promotion practices.

This study focuses to develop a common humanitarian supply chain process model (HSCPM) that enables effective enterprise resource planning (ERP) systems for NGOs, and the study also investigates the role of modularity as a dynamic capability that supports creating such model.

A multifocus group study was performed as part of a larger project, the Frontline Humanitarian Logistics Initiative, aiming to establish a common data model that would serve as the backbone of humanitarian ERP systems. Fourteen international humanitarian organizations (IHOs) participated in the process, reaching a consensus on the structure of the process model.

An HSCPM was proposed based on the consensus reached across IHOs. Four degrees of customization differentiating between “generic,” “tailored,” “specific,” and “unique” processes are presented and discussed.

The findings show modularity applied to process as a mean to create dynamic efficiencies and position the modular process model within the dynamic capabilities framework, supporting supply chain responsiveness and expanding the literature on supply chain management (SCM), dynamic capabilities, and humanitarian logistics.

This research proposes a consensus-based data model, facilitating the advancement of ERP systems in the humanitarian context and lays a foundation for interoperability among ERP systems across diverse IHOs.

First attempt to elucidate the specific characteristics and unique processes defining an HSCPM, this study reached an unprecedented consensus for the humanitarian sector, setting the base toward an industry standard.

Despite extensive research on supply chain management (SCM), the literature lacks a perspective to empirically assess the importance of poverty alleviation in social business. Using resources dependence theory, the purpose of this study is to analyze to ascertain whether financial innovation has a powerful solution for business sustainability and, hence, poverty alleviation in developing countries. This study reviews the financial innovations offered by Dompet Dhuafa Republika in integrated supply chain management (ISCM) of smallholder livestock business through Tebar Hewan Kurban (Spreading Sacrificial Animals) program to overcome capital and marketing problems at the farmer level and distribute Qurban meat to the recipients.

This study was conducted using descriptive qualitative method. The data were obtained through a field survey, by interviewing two crowdfunding-based investment companies, 250 partner farmers, program managers and assistants, marketing partners, donors/consumers/person who sacrifice and Mustahik (recipients of Qurban meat) involved in program implementation, using purposive sampling method. Focus group discussion was conducted with selected panelists to validate the results of the field survey.

The results of this study showed that the Tebar Hewan Kurban program provides greater benefits to farmers, while increasing the distribution of Qurban meat to be more equitable. The role of moneylenders and middlemen can also be eliminated. Donors feel satisfied because their goals are fulfilled in the Qurban ritual. Program implementers and investors also got decent returns. ISCM is very feasible to be developed on a wider scale, to improve the welfare of farmers or fishermen.

This study used a set of samples of the assisted areas from only one institution, which may lead to institution-specific results. Although the sample is small, the results of this study are expected to provide new insights into the implementation of the Qurban, which will provide more profits and benefits for partner farmers. In broader practice, the program flow is worth considering compared to similar programs in other institutions, in Indonesia or abroad. Because of the COVID-19 pandemic situation, the field survey and focus group discussion were carried out online.

The results show that ISCM is able to increase the income of farmers. Practically, this program can be duplicated in similar institutions, as well as in government or non-government organizations, in Indonesia and abroad, that have the same context and activity.

This study offers several social contributions by exploring how and why ISCM can eliminate the role of moneylenders and middlemen, increasing the small farmers' income, providing reasonable profits to parties involved in marketing and satisfying donors and equitable distribution of Qurban meat.

This study contributes to the literature by confirming the higher impact of ISCM in social business on poverty alleviation. Therefore, this paper provides an alternative solution to increase the income of small farmers through the supply of animals for Qurban or other religious rituals through ISCM arrangements.

In response to the users of financial statements’ need for better communication value from audit reports, auditors are required to expand the format and content of their reports. This paper aims to investigate the heterogeneity of key audit matters (KAM) for big4 audit firms.

Using a pool of 273 year-observations from the Omani capital market for the period 2016–2019, a quantile regression approach is adopted to achieve this purpose because it can provide a broader picture of this heterogeneity.

The results indicate that all types of big4 audit firms are associated with lower numbers of KAM. However, each big4 audit firm reports these KAM differently. Also, the results indicate heterogeneity in the number of KAM among the partners of each firm. Specifically, partners in some big4 audit firms show a significant association with fewer KAM while others are insignificant. Some partners of Ernst and Young show a positive association with a higher number of KAM. Overall, the results confirm the heterogeneity among auditors in styling their KAM disclosure.

There are crucial implications for various policymakers. This paper is the first to analyse KAM aspects at the partner level and use quantile regression to detect the effect of audit firms on KAM.

The purpose of this paper is twofold. First, this study examines the relationship between the presence of a female (rather than a male) audit partner and the client firm’s accruals quality. Second, this study explores whether and how the female audit partners’ specific attributes influence the gendered auditor effect on the quality of the client firm’s accruals quality (if it exists).

Research hypotheses have been tested by conducting both univariate and multivariate empirical analyses based on a large sample of firm-year observations from the Swedish Corporation for the years 2010–2019. During the sample timeframe, the client firms have been audited by 56 female and 231 male audit partners.

The research findings first indicate that client firms of female audit partners are associated with downward earnings management, indicating a beneficial female auditor effect on client firm’s accruals quality. Results from the audit partner change analysis exhibit that the adverse female auditor effect on the client firm’s earnings management, and hence, the beneficial female auditor effect on the client firm’s accruals quality occurs from the first year of the assignment of a female audit partner to replace a male audit partner. When looking at how specific attributes of female audit partners influence accruals quality of their audited clients, this study reveals that the favorable female auditor effect on the client firm’s accruals quality holds constant for all the female audit partners’ specific attributes included in the researched models. This underscores that the mere presence of a female audit partner constrains earnings management and enhances, thereby, the client firm’s accruals quality.

This research supports regulators calling for the appointment of more women to the audit firms’ leading ranks (e.g. leadership).

People donate to charities with the aim of improving society. Yet, many charities fail to use donations efficiently or have ineffective interventions. The authors explore the strategic operational priorities and processes that enable charities to efficiently implement their interventions and have a positive impact on society.

The authors first review the literature on charities to gain a deeper understanding of the current state of knowledge on charity operations. The authors then employ the lens of paradox theory and perform a qualitative investigation of six case studies to explore various aspects of the operations of charities that are known for being cost-effective.

The authors reveal how the strategic operational decisions of charities, as well as the processes they implement, help them resolve the tensions arising from the cost-effectiveness paradox. The authors show that cost-effective charities make strategic operational decisions that help maintain two diverging priorities: prioritizing the status quo and prioritizing change in how they deliver value. Another set of strategic decisions helps balance these two diverging priorities. The authors then show how these charities create and then maintain cost-effective operations.

The authors address recent calls for research on non-profit organizations in the field of operations management. To authors’ knowledge, it is the first in-depth study of exemplary charity operations. The results can be used by charity executives as a benchmarking tool when they develop and implement their charitable interventions and by government agencies and potential donors when they select charities for their donations. Finally, the results should have implications for other organizations trying to have a positive societal impact.

This paper explores how firms develop and mature sustainable supply chains (SSCs) in developing nations (DNs). The primitive resources, infrastructures and understanding of SSCs in DNs often hinder both the ability of SSCs to mature and their effectiveness in delivering environmental, social and economic goals. The purpose of this paper is to address these issues.

Through the supply chain life cycle (SCLC) lens, the authors analyzed an embedded case study of a Vietnamese end-to-end food supply chain (using 32 semi-structured interviews and archival data) and interviewed senior leadership of three other food companies in early 2019. A post hoc study including five reinterviews in the same Vietnamese case company's supply chain also further validated the study in 2021.

The authors’ analyses reveal that changes in DN stakeholders' behaviors can quickly move firms' SSCs along the SCLC closer toward a mature stage, in which firms and their network stakeholders can create more sustainable value. They also identify strategies for firms to consider when developing their SSCs to activate these behavioral changes.

While many authors discuss SSCs' benefits for the environment and society, few assess how firms can design and operate SSCs effectively given the limited resources, infrastructures and SSC knowledge in DNs. This paper offers a compelling framework focusing on engaging various DNs' stakeholders to understand the life cycle of SSCs in less developed countries, in order to accelerate DNs' firms through early development toward a more SSC.

Successful commercialization is crucial to innovative firms, but further investigation is needed on how diverse stakeholders can contribute to the commercialization of a radical innovation that requires particular market creation support. This paper aims to, therefore, analyze the key stakeholders and their contributive activities in commercialization and market creation, particularly in the case of radical innovations.

This study relies on qualitative research design including interviews with key stakeholders, such as regulators, scientists, experts, licensing partners, core company representatives and extensive secondary data. This single-case study concerns a functional food product, which is a radical innovation requiring the development of a novel product category positioned between the food and medicine categories in global market settings. Since its market launch in 1995, the involvement of multiple stakeholders was needed for its successful commercialization in over 30 countries.

Results uncover the contributions of diverse stakeholders to commercialization and market creation, particularly of radical innovation. Stakeholders performed market creation activities such as regulating the marketing and labeling of food products, conducting safety assessments, revealing and validating the positive health effects of the novelty and raising awareness of healthy living and cardiovascular health. The commercialization activities included distributing the products overseas, applying the ingredient to different food products and making the products available for users.

This single-case study provides an overview of the positive stakeholder activities with contributions to market creation and commercialization of functional food innovations. Although the user perspective was not included in the empirical part of this study because of our focus on B2B actors, users of the innovation can contribute to R&D activities to a great extent.

The developed framework of stakeholders’ contributive activities in radical innovation commercialization and market creation contributes to literature discussing market creation as well as commercialization within the marketing and innovation management research fields. This work also generates practical advice for managers who commercialize (radical) innovations.

This study aims to reveal the contribution mechanism of various types of intrafirm networks formed among inventors to firms’ searching for new knowledge. This study also intends to show how this mechanism is influenced by the geographic dispersion of inventors and the external alliance of firms.

This study develops an analytical framework building on social network theory to explain the collective search among inventors within the firm. The authors validate the hypotheses using the data from 316 publicly traded biotechnology firms in the USA.

As demonstrated by the findings, intrafirm network clustering facilitates the search for new knowledge. The geographic dispersion of inventors’ location has a negative moderating effect on this relation, whereas the number of alliance partners has a positive moderating effect on this relation. By contrast, the search for new knowledge is hampered by the intrafirm network average path length. The geographic dispersion of inventors positively moderates this relation, whereas a firm’s alliance partner number negatively moderates this relation.

To the best of the authors’ knowledge, this study is the first to examine the joint effect of intrafirm networks, inventors’ geographic locations and external alliances on the new knowledge-searching process. This study points out that new knowledge acquired through inventors’ geographic locations and alliance partners is internalized efficiently according to different types of internal networks.