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1 – 10 of 88Laura V. Lerman, Guilherme B. Benitez, Julian M. Müller, Paulo Renato de Sousa and Alejandro Germán Frank
Supply chains are increasingly incorporating social perspectives into their activities. It is often argued that social initiatives in supply chain management (SCM) are a response…
Abstract
Purpose
Supply chains are increasingly incorporating social perspectives into their activities. It is often argued that social initiatives in supply chain management (SCM) are a response to external pressures. However, it is still undetermined whether these initiatives can improve economic performance. Additionally, it is proposed that digital transformation in supply chains, also described as Smart Supply Chain, can support social performance. Therefore, this study aims to analyze the association between digital transformation, social performance in SCM and economic performance.
Design/methodology/approach
The study is based on a survey of 473 companies in Brazil, a country where social needs create high pressures on companies to respond to the country’s challenges. The data collected underwent testing using ordinary least squares regression and bootstrapping techniques to examine the mediation effects between Smart Supply Chain, social performance and economic performance.
Findings
The findings indicate that digital transformation supports social performance. Additionally, adopting social initiatives helps to increase firm performance in the context of an emerging economy, while social initiatives mediate between digital transformation and firm performance.
Originality/value
This paper provides a new perspective on the social side of supply chains by demonstrating the close relationship between digital transformation and social engagement initiatives. It argues that aligning digital transformation strategies and technologies with social performance is crucial for companies to establish stronger connections with stakeholders.
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Diego Biondo, Dalton Alexandre Kai, Edson Pinheiro de Lima and Guilherme Brittes Benitez
While previous operations management literature acknowledges the positive influence of Lean and Industry (I4.0) on performance, recent studies examining the synergy between these…
Abstract
Purpose
While previous operations management literature acknowledges the positive influence of Lean and Industry (I4.0) on performance, recent studies examining the synergy between these two factors have produced inconsistent and contradictory results. Therefore, this study aims to provide a comprehensive understanding of the effect of Lean and I4.0 synergy on firm performance.
Design/methodology/approach
This study utilised a meta-analysis approach, examining 23 empirical studies exploring multiple effects of the Lean and I4.0 synergy on firm performance. Multiple subgroup analyses were conducted to assess the contradictory outcomes and identify in what conditions such synergy may achieve performance.
Findings
The results affirm the prevailing positivist perspective among most scholars regarding the positive influence of the Lean and I4.0 synergy on firm performance. However, the overall effect size derived from the studies indicates a weak relationship, suggesting that this synergy alone is not the sole determinant factor of firm performance. In addition, the subgroup analyses reveal the presence of contingent conditions that may affect the performance outcomes when integrating Lean and I4.0, as most effects exhibit a weak relationship.
Originality/value
This study represents the first meta-analysis investigating the relationship between the Lean and I4.0 synergy on firm performance. By shedding light on the contradictory effects often depicted in the operations management literature, this study provides a critical reflection for researchers who tend to adopt an overly optimistic view of such synergy.
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Joshua L. Kenna and Dennis Mathew Stevenson
Geography is an exciting discipline involving the interrogation of place, space, and mobility. Film is too powerful and assessable tool that engages audiences. Therefore, this…
Abstract
Purpose
Geography is an exciting discipline involving the interrogation of place, space, and mobility. Film is too powerful and assessable tool that engages audiences. Therefore, this article builds a rationale for utilizing film in the teaching of geography. Particularly geographic mobility, which is the study of spatial patterns of movement and viewing them with positive or negative social meaning and as embedded within structures of power.
Design/methodology/approach
This is not a research paper so there is no methodology to detail.
Findings
This is not a research paper so there are no findings to detail.
Originality/value
The article introduces three films (Selma, Hidden Figures, and The Green Book) and describes how they can be used to enrich the teaching of geographic mobility.
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Giovanna Culot, Matteo Podrecca and Guido Nassimbeni
This study analyzes the performance implications of adopting blockchain to support supply chain business processes. The technology holds as many promises as implementation…
Abstract
Purpose
This study analyzes the performance implications of adopting blockchain to support supply chain business processes. The technology holds as many promises as implementation challenges, so interest in its impact on operational performance has grown steadily over the last few years.
Design/methodology/approach
Drawing on transaction cost economics and the contingency theory, we built a set of hypotheses. These were tested through a long-term event study and an ordinary least squares regression involving 130 adopters listed in North America.
Findings
Compared with the control sample, adopters displayed significant abnormal performance in terms of labor productivity, operating cycle and profitability, whereas sales appeared unaffected. Firms in regulated settings and closer to the end customer showed more positive effects. Neither industry-level competition nor the early involvement of a project partner emerged as relevant contextual factors.
Originality/value
This research presents the first extensive analysis of operational performance based on objective measures. In contrast to previous studies and theoretical predictions, the results indicate that blockchain adoption is not associated with sales improvement. This can be explained considering that secure data storage and sharing do not guarantee the factual credibility of recorded data, which needs to be proved to customers in alternative ways. Conversely, improvements in other operational performance dimensions confirm that blockchain can support inter-organizational transactions more efficiently. The results are relevant in times when, following hype, there are signs of disengagement with the technology.
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Ling Tuo and Shipeng Han
This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill…
Abstract
This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill sets, values, and cognitive preferences and further influences their decisions in tax reporting. By empirically examining the relation between CFOs with MST degree and their companies' tax compliance based on US data between 2004 and 2016, we find that CFOs with MST degree are associated with improved tax compliance, suggesting that US MST education, beyond general accounting education, cultivates graduates with higher levels of professionalism and ethics in the field of taxation. Moreover, we find that CFOs' tenure, age, and compensation influence the relation between tax education and tax compliance, suggesting company's compensation and employee policies influence executives' tax decisions. Finally, we find that pressures from financial reporting and CEOs with accounting educational background could alleviate the role of CFOs with accounting educational background in tax reporting, while institutional owners could strengthen the role of CFOs. This chapter provides evidence regarding the social implication of MST program and has important managerial implication to tax compliance, executive recruitment, and corporate governance.
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Alejandro G. Frank, Matthias Thürer, Moacir Godinho Filho and Giuliano A. Marodin
This study aims to provide an overall framework that connects and explains a macro-perspective of the findings from the five studies of this special issue. Through this, we aim to…
Abstract
Purpose
This study aims to provide an overall framework that connects and explains a macro-perspective of the findings from the five studies of this special issue. Through this, we aim to answer two main questions: How can Lean and Industry 4.0 be integrated, and what are the outcomes for workers from such integration?
Design/methodology/approach
The special issue received 64 papers that were evaluated in multiple stages until this final sample of five papers that describe different facets of the integration between Lean and Industry 4.0 and their relationship with worker activities. In this introduction, we review the main findings of these five studies and propose an integrative view and associated propositions. A discussion provides directions to advance the field further.
Findings
The framework shows that when Lean and Industry 4.0 are integrated, companies will face two types of tensions, dialectical and paradoxical, which require different managerial approaches. By managing such tensions, the Lean-Industry 4.0 integration can help improve social performance, as well as develop systematic problem-solving and cumulative learning capabilities. Five important themes for this field of research are outlined: the importance of work routines, legitimation, competence, sense and mental flexibility.
Originality/value
This study brings a new theoretical perspective to the integration of Lean with Industry 4.0-related digital technologies. The results go beyond the usual view of improving operational performance and dig into the effects on workers. It also shows that the integration process relies on and can enhance human capabilities such as learning and problem-solving.
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Roger Graham, K.C. Lin and Jared Moore
This study examines whether US effective tax rates on foreign income of US multinationals (MNCs) vary according to the favorability of US macroeconomic conditions relative to…
Abstract
This study examines whether US effective tax rates on foreign income of US multinationals (MNCs) vary according to the favorability of US macroeconomic conditions relative to those of non-US countries. We use the pre-Tax Cuts and Jobs Act of 2017 regime as our setting and present evidence that US effective tax rates on foreign earnings are higher (lower) in periods when macroeconomic conditions in the US are favorable (unfavorable) relative to those elsewhere in the world. These results imply that firms seek to maximize after-tax returns when making asset allocation decisions, even when faced with US repatriation tax costs. We provide further evidence indicating that our primary results vary predictably according to certain firm characteristics, namely the ability to acquire funds for investment through less expensive means than repatriation of foreign profits, high intangible asset intensity, and tax aggressiveness. Finally, we show that economic uncertainty in the US counters the positive effects of favorable US macroeconomic conditions on US effective tax rates on foreign earnings. Our findings have implications for the policy debate around the US taxation of foreign earnings and provide a (partial) explanation for the observed lower-than-expected levels of repatriation activity following the implementation of the Tax Cuts and Jobs Act of 2017.
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Frank Gregory Cabano, Mengge Li and Fernando R. Jiménez
This paper aims to examine how and why consumers respond to chief executive officer (CEO) activism on social media. The authors developed a conceptual model that proposes…
Abstract
Purpose
This paper aims to examine how and why consumers respond to chief executive officer (CEO) activism on social media. The authors developed a conceptual model that proposes impression management as a mechanism for consumer response to CEO activism.
Design/methodology/approach
In Study 1a, the authors examined 83,259 tweets from 90 CEOs and compared consumer responses between controversial and noncontroversial tweets. In Study 1b, the authors replicated the analysis, using a machine-learning topic modeling approach. In Studies 2 and 3, the authors used experimental designs to test the theoretical mechanism.
Findings
On average, consumers tend to respond more to CEO posts dealing with noncontroversial issues. Consumers’ relative reluctance to like and share controversial posts is motivated by fear of rejection. However, CEO fame reverses this effect. Consumers are more likely to engage in controversial activist threads by popular CEOs. This effect holds for consumers high (vs low) in public self-consciousness. CEO fame serves as a “shield” behind which consumers protect their online image.
Research limitations/implications
The study focused on Twitter (aka “X”) in the USA. Future research may replicate the study in other social media platforms and countries. The authors introduce “shielding” – liking and sharing content authored by a recognizable source – as a tactic for impression management on social media.
Practical implications
Famous CEOs should speak up about controversial issues on social media because their voice helps consumers engage more in such conversations.
Originality/value
This paper offers a theoretical framework to understand consumer reactions to CEO activism.
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Mirta Casati, Claudio Soregaroli, Gregorio Linus Frizzi and Stefanella Stranieri
Despite the growing interest in blockchain technology (BCT) applications in the agri-food industry, evidence of their economic and strategic implications remains scarce. This…
Abstract
Purpose
Despite the growing interest in blockchain technology (BCT) applications in the agri-food industry, evidence of their economic and strategic implications remains scarce. This study aims to contribute to filling this gap by jointly investigating how BCT adoption affects transactional relationships, and how it contributes to the firm’s strategic resources.
Design/methodology/approach
An explanatory case study is conducted based on a theoretical framework grounded on transaction cost economics and the resource-based-dynamic capabilities view. Six BCT implementations by agri-food firms are studied. Data were collected through semi-structured interviews and analysed using thematic analysis.
Findings
Findings reveal that BCT benefits depend on how companies integrate technology across their supply chains. In fact, the results suggest that overall transaction efficiency within the supply chain is enhanced only for those firms prioritising stakeholder engagement during technology implementation and leveraging existing trust relationships with economic agents. Moreover, the results suggest that BCT is not yet perceived as a strategic resource, but rather that it has the potential to enhance firms’ operational-adaptive, absorptive and innovative capabilities. When all supply chain actors clearly understand blockchain’s functionality and value, the development of these capabilities becomes more pronounced.
Practical implications
The study identifies two BCT adoption configurations. One primarily focuses on enhancing supply chain efficiency and transparency (dynamic BCT), while the other uses BCT mainly for marketing purposes (static BCT). These configurations lead to varied possibilities for leveraging BCT’s potential advantages. Furthermore, they show how a mismatch between a strategic approach and its chosen configuration could work against any positive impact and lead to disillusionment with the BCT. Thus, managers should assess carefully the impact of such different configuration choices on performance.
Originality/value
To the best of the authors’ knowledge, this is the first study to attempt to analyse the economic implications of adopting BCT in the food sector from both a firm and supply chain perspective. Additionally, it shows how interpreting these impacts is contingent on the diverse modalities for embedding BCT into existing supply chains.
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Samantha A. Conroy and John W. Morton
Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation…
Abstract
Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.
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