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Open Access
Article
Publication date: 7 June 2023

Alicia Martín-Navarro, María Paula Lechuga Sancho and Jose Aurelio Medina-Garrido

Companies are increasingly implementing business process management systems (BPMSs) to support their processes. However, there is a gap in the literature regarding whether users…

1312

Abstract

Purpose

Companies are increasingly implementing business process management systems (BPMSs) to support their processes. However, there is a gap in the literature regarding whether users also use BPMSs to manage the knowledge needed for processes to be completed. This study aims to analyze the factors that cause users to use BPMSs to manage the knowledge required in business processes.

Design/methodology/approach

The paper proposes an original model that integrates two successful information system models applied to BPMSs and knowledge management systems. To test the hypotheses derived from this new model, data were collected from 242 mature BPMS users from 12 Spanish and Latin American companies. Structural equation modeling with AMOS was used to examine the model.

Findings

Users’ perceived usefulness of a BPMS when using it for knowledge management (KM) is the only factor influencing them to use it for KM.

Practical implications

This study has practical implications for managers wishing to successfully implement a BPMS to support processes and for employees to use the knowledge embedded in the tool. The latter will only happen if users perceive the tool’s usefulness for KM.

Originality/value

To the best of the authors’ knowledge, this model is the first empirically validated model to successfully analyze BPMS users’ tendency to use BPMSs as a tool to support necessary KM in processes.

Details

Journal of Knowledge Management, vol. 27 no. 11
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 27 June 2023

Severine Sirito Augustine Kessy, Gladness Ladislaus Salema and Yusta Simwita

This paper aims to examine lean thinking in medical commodities supply chains by considering its applications and success factors. It determines the drivers and wastes of medical…

1199

Abstract

Purpose

This paper aims to examine lean thinking in medical commodities supply chains by considering its applications and success factors. It determines the drivers and wastes of medical commodity supply chain, and the existing lean tools and practices together with their application in the supply chain processes. The paper also examined the challenges and success factors for effective lean application in the medical commodities supply chains.

Design/methodology/approach

The study used qualitative approaches, in-depth interviews and focus group discussions with key informants to form the basis for data collection. Through thematic analysis, the collected data were analyzed by developing themes reflecting the objectives of the study.

Findings

The main drivers for waste associated with the supply chain were demand management, supplier development, institutional framework and governance. The wastes were observed at the level of inventory, operation costs, transaction costs, delays in terms of service, commodity delivery time and quality. Digitalization, information technology and standardization were the tools for medical supply chain. Poor infrastructure, unreliable internet supply, environmental uncertainty and poor management support were challenges to realizing an effective supply chain.

Research limitations/implications

Although the qualitative approach used in the study provides detailed information, a quantitative study covers a larger sample for generalization.

Practical implications

Capacity building and professionalism should be given a priority because the philosophy of lean focuses on waste removal and continuous improvement, which highly depends on the quality of human resource (Brito et al., 2020). Limited human resource capabilities in supply chain management will, therefore, result into poor operational efficiency, which are wasted. Moreover, systems interoperability is key waste minimization and, therefore, demands interventions.

Social implications

The government under the Ministry of Health and other key sector ministries such as local and regional governments should better understand the role of the waste drivers and adopt system-wide reforms to support improvements to remove waste in the medical supply chain. For example, the current institutional framework creates an administrative block and hence leads to wastes. This bureaucratic procedure should be removed to minimize wastes along the chain.

Originality/value

This study is among the first studies to determine applicability and implementation of lean in a resource-constrained context. The paper identifies contextual factors for lean implementation. This paper focused on a holistic view of the entire supply chains to enhance a well-functioning supply chain in delivering health commodities.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 1
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 28 April 2023

Antti Ylä-Kujala, Kati Kouhia-Kuusisto, Tuuli Ikäheimonen, Teemu Laine and Timo Kärri

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger…

4321

Abstract

Purpose

While companies worldwide are largely comprised of small and medium-sized enterprises (SMEs), a significant amount of management accounting (MA) research focuses on larger organisations, thus leaving MA practice in SMEs relatively under-researched. This paper aims to examine MA adoption (MAA) and its interfaces with MA challenges and business performance from a small business perspective.

Design/methodology/approach

A sample of 502 small businesses is investigated with an embedded mixed methods research design comprised of qualitative content analysis, factor analysis and analysis of variance.

Findings

Up to 78% of small businesses are facing MA challenges that stem from organisation, systems, personnel and/or resources. Based on the present findings, MA challenges do motivate small businesses to at least consider investing in MAA as small businesses facing challenges are more likely to acquire systems and services than those reporting no issues at all. Hence, small business managers seem to not only recognise where their challenges lie, but also seek ways to improve the situation through MAA. The analysis also reveals that companies with the highest MA know-how have the best average solvency, suggesting that small businesses indeed benefit from MAA. Interestingly, the performance at medium levels of know-how declines while investments increase, revealing a “decreasing solvency phenomenon”. Potential explanations are, e.g. the MA not fitting the company’s exact needs, or information usability and use being limited by poor MA understanding.

Originality/value

The originality of the research lies in exploring the interfaces between MA challenges, MAA and small business performance using distinctive embedded mixed methods research design.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 19 December 2023

Lili-Anne Kihn and Eva Ström

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure…

Abstract

Purpose

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Design/methodology/approach

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

Findings

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

Research limitations/implications

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Practical implications

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

Originality/value

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 6 February 2024

Feifei Han

In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to…

Abstract

Purpose

In order to better optimize the internal management system of book publishing and to cope with the changes in the external market environment, the purpose of this paper is to carry out cross-border publishing with the help of a transmedia storytelling model to realize the transformation and upgrading of the industry. Focusing on the relationship between the book publishing transmedia storytelling model and business performance, the moderating effect of the innovation environment on different variables is assessed.

Design/methodology/approach

This paper proposes several feasible hypotheses based on existing research. The research data came from 365 managers of Chinese book publishing organizations, and the scale was validated by Cronbach’s a, composite reliability (CR) and average variance extracted (AVE). Reliability and validity were verified, and correlation and regression analyses were used to test the impact of the book publishing transmedia storytelling model on business performance and to analyze the moderating role of the innovation environment.

Findings

The results show that the book publishing transmedia storytelling model (content production, technology integration, organizational innovation, marketing integration) helps to improve business performance (market performance, financial performance), and the innovation environment has a positive moderating effect on the relationship between the book publishing transmedia storytelling model and business performance, which provides a guarantee for the transformation and upgrading of book publishing. The market information reflected in the innovation environment has a certain role in promoting the innovation and business performance of the book publishing transmedia storytelling model.

Research limitations/implications

The empirical evidence provides a theoretical link between the book publishing transmedia storytelling model and business performance, but there are still some shortcomings, and more factors, such as equity structure, government subsidies and research and development investment, should be included in future research. In addition, the scope of the research should be broadened on this basis to make the results of the data analysis more objective.

Practical implications

This paper introduces the transmedia storytelling model and deeply analyzes the relationship between the book publishing transmedia storytelling model and business performance, which is of great practical significance for optimizing the application and service quality of book publishing, prolonging the industrial chain, enhancing the interaction and participation of users and perfecting the business management system of the book publishing industry.

Originality/value

The application and research of the book publishing transmedia storytelling model are imperfect. Therefore, this paper not only helps to promote the innovation of book publishing organizational structure and improve the management system of business performance, but also may help to improve the innovation environment of book publishing enterprises and promote the diversification of industrial structure.

Details

Journal of Organizational Change Management, vol. 37 no. 8
Type: Research Article
ISSN: 0953-4814

Keywords

Open Access
Article
Publication date: 10 August 2023

Ahmed Anis

This paper aims to examine the role of Blockchain in the accounting and auditing literature and profession. Specifically, the paper investigates auditors' perceptions about the…

4198

Abstract

Purpose

This paper aims to examine the role of Blockchain in the accounting and auditing literature and profession. Specifically, the paper investigates auditors' perceptions about the role of blockchain in accounting and auditing and the perceived potential benefits and challenges of blockchain-based accounting systems in Egypt. Moreover, what are the capabilities required for successfully implementing blockchain-based accounting systems?

Design/methodology/approach

A mixed-method approach was adopted to achieve the research objectives. The qualitative study included 11 in-depth interviews with external auditors, and the results of the interviews and the literature review helped develop a survey collected from 58 auditors.

Findings

The findings revealed low-to-moderate awareness of Blockchain-based accounting systems. Also, there were significant differences between auditors from large audit firms and small-and-medium audit firms regarding the benefits and challenges associated with Blockchain-based accounting systems.

Practical implications

The results provide valuable insights for practitioners, researchers and policymakers.

Originality/value

Understanding blockchain-based accounting systems and the benefits and challenges associated with their application is crucial for developing effective strategies and frameworks to overcome barriers and realize the transformative potential of blockchain in the accounting and audit market.

Details

Journal of Humanities and Applied Social Sciences, vol. 5 no. 4
Type: Research Article
ISSN: 2632-279X

Keywords

Open Access
Article
Publication date: 12 September 2022

Francesco Schiavone, Maria Cristina Pietronudo, Annamaria Sabetta and Marco Ferretti

Total quality management is a valuable approach to continuously improve the quality of organizations; however, scholars debate its applicability to services, which require…

4416

Abstract

Purpose

Total quality management is a valuable approach to continuously improve the quality of organizations; however, scholars debate its applicability to services, which require specific best practices that are different from those related to manufacturing. Moreover, digitization is pervading all kinds of services, but little has been written about total quality service practices in digital-based companies. For this purpose, the authors provide a holistic model of total quality service that reflects the peculiarities of such companies, guided by the question: how do total quality service practices change in digital-based service organizations?

Design/methodology/approach

The authors conduct an illustrative case study on Healthware Group, a global integrated digital health organization, to evaluate theoretical assumptions about total quality service practices in the digital environment.

Findings

The findings allow to validate the model provided. In addition, the study enables them to observe the changes the authors are witnessing in service provision in the digital era and the consequent transformation of best practices. To be accurate, the authors cannot refer to a full transformation in digital-based companies but rather to the enrichment and extension of TQS practices. The best illustration of these conclusions has been summarized in a set of propositions corresponding to seven of the key levers of a TQS model.

Originality/value

The paper represents the first attempt to discuss the relationship between total quality service and digitalization, offering a set of propositions for academics and insights for practitioners. The model can be used as a tool to visualize the different levers that successful implementation of TQS in digital-based services companies can rely on.

Details

The TQM Journal, vol. 35 no. 5
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 3 May 2023

Temidayo O. Akenroye, Adegboyega Oyedijo, Vishnu C. Rajan, George A. Zsidisin, Marcia Mkansi and Jamal El Baz

This study aims to develop a hierarchical model that uncovers the relationships between challenges confronting Africa's organ transplant supply chain systems.

41375

Abstract

Purpose

This study aims to develop a hierarchical model that uncovers the relationships between challenges confronting Africa's organ transplant supply chain systems.

Design/methodology/approach

Eleven challenges (variables) were identified after a comprehensive review of the existing literature. The contextual interactions among these variables were analysed from the perspectives of health-care stakeholders in two sub-Saharan Africa (SSA) countries (Nigeria and Uganda), using Delphi-interpretive structural modelling-cross-impact matrix multiplication applied to classification (MICMAC) techniques.

Findings

The findings reveal that weak regulatory frameworks, insufficient information systems and a lack of necessary skills make it challenging for critical actors to perform the tasks effectively. The interaction effects of these challenges weaken organ supply chains and make it less efficient, giving rise to negative externalities such as black markets for donated organs and organ tourism/trafficking.

Research limitations/implications

This paper establishes a solid foundation for a critical topic that could significantly impact human health and life once the government or non-profit ecosystem matures. The MICMAC analysis in this paper provides a methodological approach for future studies wishing to further develop the organ supply chain structural models.

Practical implications

The study provides valuable insights for experts and policymakers on where to prioritise efforts in designing interventions to strengthen organ transplantation supply chains in developing countries.

Originality/value

This study is one of the first to empirically examine the challenges of organ transplant supply chains from an SSA perspective, including theoretically grounded explanations from data collected in two developing countries.

Details

Supply Chain Management: An International Journal, vol. 28 no. 7
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 6 April 2023

Kwabena Abrokwah-Larbi

The purpose of this paper is to investigate the impact of customer-focus on small medium enterprise (SME) performance from the perspective of a resource-based view (RBV).

4101

Abstract

Purpose

The purpose of this paper is to investigate the impact of customer-focus on small medium enterprise (SME) performance from the perspective of a resource-based view (RBV).

Design/methodology/approach

This research study implemented a survey strategy to gather data from 255 respondents on the registered list of Ghana Enterprise Agency (GEA) in the eastern region of Ghana. Scales used to gather data were operationalized from previous research studies. A structural equation modeling (SEM) path analysis was used to estimate the impact of customer-focus on the performance of SMEs.

Findings

The outcomes of this study indicate that customer-focus has a significant positive impact on SME performance, hence backing the current demand for investigating the distinct influence of customer-focus on SME performance. The results show that customer-focus has a positive and significant relationship with financial performance, customer performance, internal business process performance and learning and growth performance, thus supporting the literature on the positive impact of customer-focus on SME performance. Therefore, customer-focus determinants used in this study, including co-creation, networking ties, customer insight and artificial intelligence marketing (AIM), are critical to the optimization of SME performance.

Research limitations/implications

Notwithstanding the importance of this research study mentioned earlier, the study has limitations. Notably, the sample size of this study can be increased to capture SME respondents in other geographical zones that were not included in this study. Future research studies may address how business environment conditions moderate the relationship between customer focus and performance, and also the cause-effect of the relationship between customer focus and business environment conditions on SME performance.

Practical implications

The practical implications consist of two main items. First, this study empowers SME owners and managers to develop a customer focus technique as a central strategic goal in their quest for SME performance optimization. Second, SME owners and managers should progressively exploit the four determinants of customer focus which include co-creation, networking ties, customer insight and (AIM in order to accrue important resources for effective utilization of their customer focus competences as a way to enhance their performance.

Social implications

This study is targeted at the sound development of SMEs to bring about poverty alleviation and employment. Poverty, unemployment and poor living standards are recognized as vital social challenges in most emerging economies. The establishment of customer focus as an important strategic capability provides opportunities for SME survival, profitability and growth.

Originality/value

Generally, the findings of this research study provide a strong backing to RBV perspective and the proposition that customer-focus and its determinants (i.e. co-creation, networking ties, customer insight and AIM) should be acknowledged as a vital strategic resource for optimizing the performance of SMEs. This research study also provides new knowledge contribution to the present body of knowledge on customer-focus orientation and management literature, particularly in the context of an emerging economy.

Details

African Journal of Economic and Management Studies, vol. 15 no. 1
Type: Research Article
ISSN: 2040-0705

Keywords

Open Access
Article
Publication date: 16 November 2023

Bahareh Farhoudinia, Selcen Ozturkcan and Nihat Kasap

This paper aims to conduct an interdisciplinary systematic literature review (SLR) of fake news research and to advance the socio-technical understanding of digital information…

1295

Abstract

Purpose

This paper aims to conduct an interdisciplinary systematic literature review (SLR) of fake news research and to advance the socio-technical understanding of digital information practices and platforms in business and management studies.

Design/methodology/approach

The paper applies a focused, SLR method to analyze articles on fake news in business and management journals from 2010 to 2020.

Findings

The paper analyzes the definition, theoretical frameworks, methods and research gaps of fake news in the business and management domains. It also identifies some promising research opportunities for future scholars.

Practical implications

The paper offers practical implications for various stakeholders who are affected by or involved in fake news dissemination, such as brands, consumers and policymakers. It provides recommendations to cope with the challenges and risks of fake news.

Social implications

The paper discusses the social consequences and future threats of fake news, especially in relation to social networking and social media. It calls for more awareness and responsibility from online communities to prevent and combat fake news.

Originality/value

The paper contributes to the literature on information management by showing the importance and consequences of fake news sharing for societies. It is among the frontier systematic reviews in the field that covers studies from different disciplines and focuses on business and management studies.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

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