Search results

An attempt is made to detect and analyse changes in the electronics distribution industry with regard to “value‐added” services provided to its customers. The basic areas of interest covered by this research are what kinds of additional services are being offered by the electronics distribution industry and how long these services have been available to customers; to what extent customers have utilised these services; how this is expected to change; how much impact service provision has had on the “bottom line” for electronics distributors; what has motivated distribution when deciding what, if any, services to provide; what problems were encountered in each service area, and finally, what effect service provision has had on the distribution business as a whole, and what changes are anticipated by distributors. The findings indicate that both customers and distributors agree that the previously sales‐oriented posture of the industry is giving way to a more service‐oriented focus. Several problem areas are also discussed.

The quality of international transport services available in peripheral regions of the UK could be a source of competitive disadvantage, particularly for manufacturers of high value products with extensive international sourcing and distribution networks. This paper aims to determine if electronics manufacturers based in Scotland are disadvantaged in their access and use of air cargo services and assesses how they minimize the effects of peripheral location. The models developed indicate that electronics manufacturers in Scotland are at a disadvantage in access to services but not in the cost of services. Operating practices within companies can, however, negate or minimize the service disadvantage, and the importance of the disadvantage varies between companies.

This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) for Taiwan IPO firms.

First uses unexpected accruals in the modified Jones model to measure earnings management in the IPO process. Then uses auditor type (big five versus non‐big five) and industry specialist to measure audit quality. The hypothesis predicts that Taiwanese firms with higher quality auditors engage less in earnings management in the IPO process. The sample consists of 367 new issues between 1999 and 2002 from the Taiwan Economic Journal database.

It is found that big five auditors are related to less earnings management in the IPO year in Taiwan. This shows that higher quality auditors constrain earnings management for Taiwan IPO firms.

The finding shows that high quality auditors constrain earnings management and provide more precise information. This is important, given that management has incentive to engage in earnings management in the IPO process to garner greater proceeds and at‐issue earnings management is negatively related to post‐issue earnings performance and stock returns.

The research might be of interest to investors in IPO firms, given that at‐issue unexpected accruals are opportunistic.

The study contributes to the literature in that it shows that audit firm size is an important determinant in earnings management for Taiwan IPO firms.

The purpose of this paper is to report on research undertaken to investigate whether current reverse logistics theories and models can be totally applied in developing countries like China using the electronic industry as a case study.

A case study approach was adopted with information collected from company web sites, direct observation, and in‐depth interviews with four major consumer electronic product manufacturers in China. Findings were analyzed and compared across all the cases studied to determine the common external and internal drivers for reverse logistics implementation as well as the obstacles faced by the whole electronic industry. A comparison with the literature was made to identify the gaps between current theories and models and actual practices in China.

The findings suggest that while reverse logistics drivers vary from company to company, barriers to reverse logistics are common and are mainly external. The major difficulty in implementing reverse logistics in the electronic industry of China is the lack of enforceable laws, regulations or directives to motivate manufacturers. Furthermore, economic support and preferential tax policies are absent to help manufacturers offset the high investment costs of reverse logistics. Low public awareness of environmental protection and underdevelopment of recycling technologies are also some of the obstacles to widespread reverse logistics implementation. The findings also reveal the presence of linkages between the various external factors that are not fully explored in current reverse logistics models.

The study corroborates the application of transaction cost economics and resource‐based view theory to account for the different approaches to reverse logistics adopted by firms in developing countries. It also reveals a need for further research on the linkages between external factors affecting reverse logistics implementation. The four case studies of large corporations are drawn from a Chinese setting in which implementation of reverse logistics is still in an early stage. The complex nature of China's transitional economy and political considerations may influence the perspectives and practices of small manufacturers in the management of environmental issues thus limiting the generalizability of the findings.

The study reveals the problems encountered in the implementation of reverse logistics in China and proposes measures to expedite the development.

This paper presents a systematic analysis of the external and the internal factors affecting reverse logistics implementation in developing countries like China. It reveals the need to investigate the linkages between the various external factors that are less explored in current reverse logistic theories and models. The study also identifies the major drivers and obstacles faced by the industry, a clear understanding of which might facilitate the formulation of appropriate nation‐wide reverse logistics policy and strategy through the support of the government and the investment of the manufacturers.

Accelerating the process by which new products are introduced to the marketplace has become a strategic imperative in many markets. An emerging precondition for new‐product development success is the integration of information technology with innovative management practices. The purpose of this paper is to demonstrate how the integration of Internet and Intranet applications with the stage‐gate process can support and accelerate new product development. This research provides insight into the key role Internet technology can play in facilitating information dissemination, process improvements, reductions in time and costs, and improved project management.

Suggests that the restructuring of the European‐owned consumer electronics industry, and the relocation of manufacturing plants within Europe, will inevitably affect the distribution of their products. Considers that the centralization of production capacity, and a move away from country‐by‐country operations, will require major adjustments to transport systems and that incomers may also need to establish new systems of delivery from their new manufacturing points. Examines the current logistics practices and future expectations of major consumer electronics manufacturers operating in Europe, in the context of intense competitive rivalry and changing market structures, using empirical data gathered from companies operating in France, the United Kingdom and West Germany. While there are national differences, the results indicate growing involvement of multiple retailers in the distribution of consumer electronic products, further contracting out of manufacturers′ logistical operations, and growing demands on all logistics systems as order lead‐times continue to shorten.

The recent coronavirus disease 2019 (COVID-19) pandemic poses numerous challenges to supply chains. This pandemic is quite unique when compared to previous epidemic disruptions and has had a severe impact on supply chains. As a result, the operational challenges (OCs) caused by COVID-19 are still unknown among practitioners and academics. It is critical to comprehensively document current OCs so that firms can plan and implement strategies to overcome them. Consequently, this study systematically identifies and ranks COVID-19-related OCs.

This study uses an integrated methodology combining expert interviews and the best-worst method (BWM) to analyze the results. The data have been collected from the electronics industry of Bangladesh, an emerging economy. This study also conducts a sensitivity analysis to check the robustness of the results.

The results reveal 23 COVID-19-related OCs under five categories: sourcing, production and inventory management, demand management and distribution, return management and after-sales service, and supply chain-wide challenges. The quantitative investigation reveals that overstock in finished goods inventory, low end-customer demands, order cancellations from dealers and retailers, high inventory holding costs and lack of transportation are the top five OCs.

The findings will help practitioners to understand the OCs and allow them to prepare for future major disruptions and formulate long-term strategies for operations during and after the COVID-19 pandemic.

This study contributes to the literature on supply chain complexity and challenges by considering a major pandemic outbreak. Moreover, the study also contributes to the knowledge on emerging economies, which have been largely neglected in the current literature.

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.