Search results
1 – 10 of 110Phung Anh Thu and Pham Quang Huy
This paper aims to explore the moderating role of state ownership variables on the relationship between market concentration (MC) and financial statement comparability (FSC) in…
Abstract
Purpose
This paper aims to explore the moderating role of state ownership variables on the relationship between market concentration (MC) and financial statement comparability (FSC) in Vietnam.
Design/methodology/approach
This study uses data from the financial statements of 475 nonfinancial listed companies for the period from 2010 to 2019. This study uses both the system generalized method of moments and fuzzy-set qualitative comparative analysis (fsQCA) to consider the correlation and causal–effect relationships of the variables in the model.
Findings
The results show that MC has a positive relationship with FSC, and MC tends to exert a stronger impact on FSC for firms with higher state ownership. In addition, this study suggests that some combinations help improve FSC. This study has important implications for investors, managers and especially state-owned organizations when market power becomes fierce.
Originality/value
This study contributes to the literature on the comparability of financial statements in the context of developing countries that have not fully adopted International Financial Reporting Standards. Furthermore, this study applies the fsQCA method to complement the linear regression method.
Details
Keywords
Chi Minh Pham, Sachithra Lokuge, Thanh-Thuy Nguyen and Arthur Adamopoulos
With the advent of new technologies, the integration of blockchain-enabled food supply chain (FSC) implementations is on the rise. Considering the multilateral, comprehensive and…
Abstract
Purpose
With the advent of new technologies, the integration of blockchain-enabled food supply chain (FSC) implementations is on the rise. Considering the multilateral, comprehensive and complex nature of the whole blockchain-enabled FSC implementation process, understanding knowledge management (KM) practices will add value. Prior literature shows that only a few studies have focused on this topic. As such, this study aims to identify and establish key KM enablers for blockchain-enabled FSC implementations.
Design/methodology/approach
This study conducted a qualitative research approach. By conducting 22 in-depth interviews with experienced blockchain implementation experts in FSC contexts, this study provides interesting insights for academics and practitioners.
Findings
The results of the analysis highlighted eight critical KM enablers that directly influence blockchain-enabled FSC implementations. They include external enablers (i.e. regulation and market competition) as well as internal enablers (i.e. people – organizational learning, strategy and leadership, culture, information technology, organizational infrastructure, processes and activities).
Originality/value
This study is one of the few studies that identify KM enablers for blockchain-enabled FSC implementations. Considering the novelty of decentralized blockchain implementations in FSC and its importance in transforming silo-based knowledge exchange to a decentralized operational structure, this study attempts to identify factors that increase the efficiency of blockchain implementations in FSC contexts.
Details
Keywords
Karen Lizzette Orengo Serra and María Sánchez-Jauregui
This study explores how small- and medium-sized enterprises (SMEs) in the food industry in Puerto Rico can enhance resilience to cope with critical infrastructure (CI) collapse…
Abstract
Purpose
This study explores how small- and medium-sized enterprises (SMEs) in the food industry in Puerto Rico can enhance resilience to cope with critical infrastructure (CI) collapse due to natural disasters. This study aims to validate the food supply chain (FSC) resilience model for SMEs in rural areas.
Design/methodology/approach
This study used qualitative in-depth interviews to gather data and a coding process for the analysis. The participants were members of the FSC located in the municipality of Adjuntas and nearby towns in Puerto Rico. For this study, the sample participants selected to conduct the interviews were the farmers, producers and retailers.
Findings
The results show the importance of local CI backup, networks and flexibility among FSC members in alternating supply chain logistics and distribution. Other transportation modes include drone pilots, aerial and land, facilities to transport and deliver merchandise and positioning farmers and producers as important players in the FSC.
Originality/value
A modified FSC resilience model from previous research is presented to include SMEs located in highly vulnerable remote zones, where access to resources is limited after a disruptive event, and a typology of enterprises with local CI backup according to their level of adoption of resilient practices. This study contributes to enhancing resilience and mitigating the vulnerabilities of SMEs after the CI collapses.
Details
Keywords
The purpose of this paper is to assess the current legal framework on money laundering control in the insurance sector. Essentially, this examination is premised on the…
Abstract
Purpose
The purpose of this paper is to assess the current legal framework on money laundering control in the insurance sector. Essentially, this examination is premised on the interrogation of whether it is still appropriate for Mauritius to apply such stringent, opaque and unyielding Anti-Money Laundering/Combating Financing of Terrorism norms and rules on general insurance when developed nations such as the UK and Singapore have done away with them for a more effective combat against money laundering. It would also be assessed why the financial services commission (FSC) is not able to draw inspiration from its British and Singaporean counterparts in fighting money laundering more effectively.
Design/methodology/approach
This paper uses the doctrinal legal research methodology which is colloquially described as “black-letter law” approach. It is backed up by a contextual legal analysis that is based on an analysis of relevant legal provisions. It relies ground experience from the insurance industry through the experience of the authors. A comparative approach is used with Singapore and the UK as case studies given that there are significant commonalities to the Mauritian jurisdiction as well as useful differences.
Findings
It is observed that a move towards a de-regulation of the legal framework on money laundering in the insurance sector with a more relaxed approach is more effective for the Mauritian insurance sector. Evidence is drawn from the Singaporean and British models. A re-structuring of the FSC of Mauritius is also warranted for such an approach to be adopted.
Originality/value
This paper is among the first academic contribution that proposes a de-regulation and the adoption of a relaxed approach of and by the Mauritian Insurance Industry for a more effective combat against money laundering. It serves as a legal foundational basis for further research in this direction.
Details
Keywords
Jubin Jacob-John, Clare D’Souza, Timothy Marjoribanks and Stephen Pragasam Singaraju
This paper aims to analyze the influence of institutional pressures on Indian Food Supply Chain (FSC) actors’ intention to adopt strategies for Sustainable Development Goals…
Abstract
Purpose
This paper aims to analyze the influence of institutional pressures on Indian Food Supply Chain (FSC) actors’ intention to adopt strategies for Sustainable Development Goals (SDGs). By focusing on an agrarian state, this paper explores the prioritizations of SDGs by FSC actors and analyzes the relative impact of institutional pressures in adopting strategies for SDGs.
Design/methodology/approach
Quantitative data was collected using questionnaires from 303 respondents engaged in the food industry in an agrarian state in India.
Findings
The SDG prioritizations of FSC actors are evidenced using SDG models, thereby suggesting the presence of tradeoffs and synergies within SDGs in FSCs. By using institutional theory, this study defines the impact of sustainability drivers on Indian FSCs, and contrary to previous studies, normative institutional pressures are found not significant – this paper explicates the reasons for this.
Originality/value
Differing stakeholder groups and their prioritizations can result in ranking one SDG over another, thereby resulting in SDG tradeoffs. Such tradeoffs imply that the achievement of one SDG could negate the achievement of another SDG, and therefore, this study explicates the need for a holistic managerial approach to adopting SDGs.
Details
Keywords
Angelo Corallo, Martina De Giovanni, Maria Elena Latino and Marta Menegoli
Nowadays, the agri-food industry is called to face several sustainability challenges that require the development of new sustainable models. The adoption of new technological…
Abstract
Purpose
Nowadays, the agri-food industry is called to face several sustainability challenges that require the development of new sustainable models. The adoption of new technological assets from Industry 4.0 supports the companies during the implementation of sustainability practices. Several models design the operation management of the food supply chains (FSCs). Because none extant models resulted complete in technological and sustainability elements, this paper aims to propose an innovative and sustainable agri-food value chain model, contributing to extend understating of how supply chains can become more sustainable through the Industry 4.0 technologies.
Design/methodology/approach
Thanks to a well-structured and replicable systematic literature review and sequent content analysis, this work recognized and compared the extant FSC models, focusing on the interaction of five key elements: activities, flows, stakeholders, technologies and sustainability. The output of the comparison leading in the definition of the proposed model is discussed in a focus group of 10 experts and tested in a case study.
Findings
Fifteen extant models were recognized in literature and analysed to discover their features and to putt in light peculiarities and differences among them. This analysis provided useful insights to design and propose a new innovative and sustainable agri-food value chain model; an example for the olive oil business case is provided.
Originality/value
The adding value of the work is the proposed model which regards innovative elements such as recirculation flows, external stakeholders and Industry 4.0 technologies usage which allows enhancing the agri-FSCs operational efficiency and sustainability.
Details
Keywords
Rishabh Rathore, Jitesh Thakkar and J.K. Jha
This paper investigates the overall system risk for a foodgrains supply chain capturing the interrelationship among the risk factors and the effect of risk mitigation strategies.
Abstract
Purpose
This paper investigates the overall system risk for a foodgrains supply chain capturing the interrelationship among the risk factors and the effect of risk mitigation strategies.
Design/methodology/approach
This paper first calculates the weight of risk factors using an integrated approach of failure mode, effects analysis and fuzzy VIKOR technique. Next, the weights are utilized as input for the weighted fuzzy Petri-net (WFPN) approach to calculate the system risk.
Findings
Two different WFPN models are developed based on the relationships among the risk factors, and both models demonstrate a higher risk value for the overall system.
Originality/value
The proposed methodology will help practitioners or managers understand the complexity involved in the system by capturing the interrelationship behaviour. This study also considers the concurrent effect of risk mitigation strategies for calculating the overall system risk, which helps to improve the system’s performance.
Details
Keywords
Cristina Iturrioz-Landart, Cristina Aragón-Amonarriz and M. Katiuska Cabrera-Suárez
The purpose of the study is to unveil the key role of family social capital (FSC) as a driver for transgenerational entrepreneurship (TE) in the specific contexts of challenged…
Abstract
Purpose
The purpose of the study is to unveil the key role of family social capital (FSC) as a driver for transgenerational entrepreneurship (TE) in the specific contexts of challenged successor-driven entrepreneurship.
Design/methodology/approach
The paper adopts a multi-case study methodology. Guided by three theoretical propositions, three TE case studies are analyzed. Drawing on ten in-depth interviews with at least three different informants from each intra-family succession case study, evidence about this particularly complex phenomenon was obtained.
Findings
The paper highlights the effect of FSC as the key familiness driver to leverage challenged successor-driven entrepreneurship. The paper underscores the systemic and dynamic network of multiple exchanges required to construct successor’s own pool of knowledge resources and to support familiness and thus the competitive advantage of the family firm (FF).
Practical implications
Different scenarios are illustrated, and specific lessons are provided for successors and families that face TE opposition in intra-family succession, regarding the restoration of damaged FSC and involving non-family stakeholders in the successor-driven entrepreneurship. In these cases, opposition to successor-driven entrepreneurship may help to develop successor’s leadership abilities.
Originality/value
Focusing on a specific intra-family succession context where successor-driven entrepreneurial initiatives face stakeholder opposition, the paper highlights the specific role played by FSC in the successor knowledge construction in specific contexts of challenged intra-family succession.
Details
Keywords
Yash Daultani, Ashish Dwivedi, Saurabh Pratap and Akshay Sharma
Natural disasters cause serious operational risks and disruptions, which further impact the food supply in and around the disaster-impacted area. Resilient functions in the supply…
Abstract
Purpose
Natural disasters cause serious operational risks and disruptions, which further impact the food supply in and around the disaster-impacted area. Resilient functions in the supply chain are required to absorb the impact of resultant disruptions in perishable food supply chains (FSC). The present study identifies specific resilient functions to overcome the problems created by natural disasters in the FSC context.
Design/methodology/approach
The quality function deployment (QFD) method is utilized for identifying these relations. Further, fuzzy term sets and the analytical hierarchy process (AHP) are used to prioritize the identified problems. The results obtained are employed to construct a QFD matrix with the solutions, followed by the technique for order of preference by similarity to the ideal solution (TOPSIS) on the house of quality (HOQ) matrix between the identified problems and functions.
Findings
The results from the study reflect that the shortage of employees in affected areas is the major problem caused by a natural disaster, followed by the food movement problem. The results from the analysis matrix conclude that information sharing should be kept at the highest priority by policymakers to build and increase resilient functions and sustainable crisis management in a perishable FSC network.
Originality/value
The study suggests practical implications for managing a FSC crisis during a natural disaster. The unique contribution of this research lies in finding the correlation and importance ranking among different resilience functions, which is crucial for managing a FSC crisis during a natural disaster.
Details
Keywords
Shiyi Wang, Abhijeet Ghadge and Emel Aktas
Digital transformation using Industry 4.0 technologies can address various challenges in food supply chains (FSCs). However, the integration of emerging technologies to achieve…
Abstract
Purpose
Digital transformation using Industry 4.0 technologies can address various challenges in food supply chains (FSCs). However, the integration of emerging technologies to achieve digital transformation in FSCs is unclear. This study aims to establish how the digital transformation of FSCs can be achieved by adopting key technologies such as the Internet of Things (IoTs), cloud computing (CC) and big data analytics (BDA).
Design/methodology/approach
A systematic literature review (SLR) resulted in 57 articles from 2008 to 2022. Following descriptive and thematic analysis, a conceptual framework based on the diffusion of innovation (DOI) theory and the context-intervention-mechanism-outcome (CIMO) logic is established, along with avenues for future research.
Findings
The combination of DOI theory and CIMO logic provides the theoretical foundation for linking the general innovation process to the digital transformation process. A novel conceptual framework for achieving digital transformation in FSCs is developed from the initiation to implementation phases. Objectives and principles for digitally transforming FSCs are identified for the initiation phase. A four-layer technology implementation architecture is developed for the implementation phase, facilitating multiple applications for FSC digital transformation.
Originality/value
The study contributes to the development of theory on digital transformation in FSCs and offers managerial guidelines for accelerating the growth of the food industry using key Industry 4.0 emerging technologies. The proposed framework brings clarity into the “neglected” intermediate stage of data management between data collection and analysis. The study highlights the need for a balanced integration of IoT, CC and BDA as key Industry 4.0 technologies to achieve digital transformation successfully.
Details