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Supply chains in East Asia are being redesigned following the reassessment of the risk of disruption through terrorist attacks. The nature of these risks and of the costs of the private sector responses is reviewed. The research available suggests the costs incurred are substantial. Government regulation applied to security matters also applies within supply chains. It too has been redesigned in response to the change in the risk of terrorist attacks. Examples of its impacts, and its costs and benefits, are presented. Relevant empirical work remains scarce, but principles for government's role can be identified.

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.

Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.

This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.

This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.

The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.

This article draws upon our perspective as academic-practitioners working in the fields of food insecurity, food systems, and inequality to comment, in the early stages of the pandemic and associated lockdown, on the empirical and ethical implications of COVID-19 for socio-economic inequalities in access to food in the UK. The COVID-19 pandemic has sharpened the profound insecurity of large segments of the UK population, an insecurity itself the product of a decade of “austerity” policies. Increased unemployment, reduced hours, and enforced self-isolation for multiple vulnerable groups is likely to lead to an increase in UK food insecurity, exacerbating diet-related health inequalities. The social and economic crisis associated with the pandemic has exposed the fragility of the system of food charity which, at present, is a key response to growing poverty. A vulnerable food system, with just-in-time supply chains, has been challenged by stockpiling. Resultant food supply issues at food banks, alongside rapidly increasing demand and reduced volunteer numbers, has undermined many food charities, especially independent food banks. In the light of this analysis, we make a series of recommendations. We call for an immediate end to the five week wait for Universal Credit and cash grants for low income households. We ask central and local government to recognise that many food aid providers are already at capacity and unable to adopt additional responsibilities. The government's – significant – response to the economic crisis associated with COVID-19 has underscored a key principle: it is the government's responsibility to protect population health, to guarantee household incomes, and to safeguard the economy. Millions of households were in poverty before the pandemic, and millions more will be so unless the government continues to protect household incomes through policy change.

In today’s business settings, most firms strive to closely integrate their resources and activities with those of their business partners. However, these linkages tend to create lock-in effects when changes are needed. In such situations, firms need to generate new space for action. The purpose of this paper is twofold: analysis of potential action spaces for restructuring; and examination of how action spaces can be exploited and the consequences accompanying this implementation.

Network dynamics originate from changes in the network interdependencies. This paper is focused on the role of the three dual connections – actors–activities, actors–resources and activities–resources, identified as network vectors. In the framing of the study, these network vectors are combined with managerial action expressed in terms of networking and network outcome. This framework is then used for the analysis of major restructuring of the car industries in the USA and Europe at the end of the 1900s.

This study shows that the restructuring of the car industry can be explained by modifications in the three network vectors. Managerial action through changes of the vector features generated new action space contributing to the transition of the automotive network. The key to successful exploitation of action space was interaction – with individual business partners, in triadic constellations, as well as on the network level.

This paper presents a new view of network dynamics by relying on the three network vectors. These concepts were developed in the early 1990s. This far, however, they have been used only to a limited extent.

A deteriorating security situation and an increased need for defence equipment calls for new forms of collaboration between Armed Forces and the defence industry. This paper aims to investigate the ways in which the accelerating demand for increased security of supply of equipment and supplies to the Armed Forces requires adaptability in the procurement process that is governed by laws on public procurement (PP).

This paper is based on a review of current literature as well as empirical data obtained through interviews with representatives from the Swedish Defence Materiel Administration and the Swedish defence industry.

Collaboration with the globalized defence industry requires new approaches, where the PP rules make procurement of a safe supply of defence equipment difficult.

The study's empirical data and findings are based on the Swedish context. In order to draw more general conclusions in a defence context, the study should be expanded to cover more nations.

The findings will enable the defence industry and the procurement authorizations to better understand the requirements of Armed Forces, and how to cooperate under applicable legal and regulatory requirements.

The paper extends the extant body of academic knowledge of the security of supply into the defence sector. It serves as a first step towards articulating a call for new approaches to collaboration in defence supply chains.

The electronics industry is a key industry in South Korea. To improve efficiency and maintain a competitive edge in fast-paced technological age it is critical to synchronize production supply with market demand. This paper focuses on the strategies which make the “just in time” production system within the electronic supply chain. The presented case study of Samsung Electronics Thin Film Transistor-Liquid Crystal Display (TFT-LCD) Inbound Logistics provides a solid example of process integration in the areas of: packaging, transportation and information sharing. The problems faced by Samsung Electronics in the early 2000’s were a direct result of an imbalance between increased traffic/demand and existing production capacity. The most detrimental of these problems caused delays in supply, shortage of space in the hub center and the bottlenecking of supply transportation. This paper demonstrates how Samsung Electronics reexamined and systematically streamlined their existing processes and how they successfully integrated “lean thinking” strategies to all areas of TFT-LCD production. As a result of the integration of these strategies, Samsung Electronics began using a line-to-line packing system which focused on packing items in a group using a standardized, returnable packing system. Additionally, they opted to replace their paper invoice system for an improved transportation system through which a data could reflect flows of information and materials in real time. The integration of these strategies gave Samsung Electronics a new approach to TFT-LCD Inbound Logistics which allowed them to overcome their dilemmas and resulted in successful outcomes, decreased lead times, higher quality products and an reduction in total costs.

Today’s digital and mobile learning environment has contributed to the increased availability of and interest in e-textbooks, and many school systems are conducting trials to evaluate their effectiveness. The purpose of this paper is to identify and analyze instructors’ levels of use (LoU) of e-textbook features and innovations at a southeastern US community college. This study also evaluated the effectiveness of e-textbooks compared to paper textbooks on student achievement during a pilot period of e-textbook implementation.

Using a survey research design, the LoU of the Innovation framework was applied to identify and analyze instructors’ LoU rankings for eight e-textbook features. The study also used historical data on student demographics and final course grades to evaluate student achievement between text formats. Descriptive and inferential statistics were used to answer the research questions.

Results showed that e-textbook features were used at a low to non-existent level by instructors and that there was no significant difference in grade average between text formats among students. However, interactions between text format, age and gender were found.

This study added to the body of knowledge regarding e-textbook efficacy. While many studies stop with the conclusion that there is no difference in student outcomes between text formats, this study addressed a gap in literature on how to improve student performance with e-textbook technology by using the LoU of an innovation framework.

The construction industry is reluctant to utilize construction logistics centres (CLC). To understand why, the purpose of the study is to increase the understanding of drivers and challenges of CLC utilization.

Adopting an activity-based cost methodology, nine construction projects' CLC utilization in a Swedish urban development project is analyzed for a time period of three years (2013–2016).

There is a difference between drivers and challenges for implementing and utilizing CLCs, which are often implemented to reduce third-party disturbances. The drivers to utilize a CLC, however, stem from achieving efficient logistics. The authors identify two different utilization strategies; the CLC is used either for just-in-time (JIT) deliveries or as a consolidation point.

The study shows that construction logistics is to some extent repeating some mistakes of its big brother, city logistics. The study hypothesizes that there are differences between CLC implementation and utilization drivers and challenges that are often overlooked, which can explain the lack of CLC utilization.

The study shows that it is crucial for construction projects to develop and formulate a logistics strategy for how to utilize the setup, i.e. deciding whether to use the setup as a consolidation point leading to fewer deliveries and more materials on-site, or as JIT, leading to more deliveries but fewer materials on-site.

CLCs can reduce environmental impact and third-party disturbances. However, to make this come true, acceptance among the users is needed. The study provides understanding of drivers and barriers for CLC implementation and utilization that can increase acceptance among users (i.e. construction projects).

The current study is one of the first studies to analyze CLC utilization.

The study aspires to enhance comprehension of the intricate interplay between supply chain management (SCM) and resilience in family businesses, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Commencing from the premise that family businesses (FBs) prioritize the preservation of socio-emotional wealth (SEW) when formulating strategic decisions, this study endeavours to advance understanding of supply chain practices adopted by FBs and their direct impact on resilience during crisis situations or economically challenging periods. Through an exploratory case study of nine FBs, the present research reveals four pivotal strategies in SCM that contribute to their resilience: (i) reorganization of inventory management; (ii) cultivating close relationships with suppliers; (iii) emphasizing product quality and customer retention; and (iv) implementing cost reduction measures to bolster resilience. The aim of the study is to provide an in-depth understanding of the intricate interplay between SCM and resilience in FBs, thereby offering valuable insights to managers and policymakers endeavouring to foster resilience in uncertain environments.

Our approach offers a theoretical framework for SCM aligned with prior research on the interplay between characteristics of family businesses and resilience strategies. Furthermore, this paper illustrates how factors such as the emphasis on high-quality products and services by family businesses contribute to achieving non-economic objectives that owners adopt to reconcile family and business needs, creating intrinsic added value for the company. It reveals various challenges in SCM, including inventory organization changes, supplier closures and the significance of customer retention. Family businesses are implementing product and technology enhancements and leveraging digitization to enhance supply chain processes.

This paper contributes significantly to the field of FBs by highlighting the crucial role of SCM in enhancing business resilience during crises. It empirically examines how the SEW characteristics of FBs influence the reconfiguration of their supply chains to enhance resilience, presenting a theoretical model for this context. Our theoretical framework employs an SEW perspective to elucidate how FBs respond to the challenges posed by the COVID-19 pandemic by adapting their SCM processes to safeguard their social and emotional legitimacy, organizational visibility and reputation. These adaptations gain particular relevance during crises or turbulent conditions, potentially leading to alterations in how FBs formulate their supply chain strategies and manage supply chain-related processes.

The United States (US) sugar program protects domestic sugar farmers from unrestricted imports of heavily-subsidized global sugar. Sugar-using firms (SUFs) criticize that program for causing US sugar prices to be higher than world sugar prices. This study examines the financial performance of publicly traded SUFs to determine if they are performing at an economic disadvantage in terms of accounting profitability, risk and economic profitability compared to other industries.

Firm-level financial accounting and market data from 2010 to 2019 were utilized to construct financial metrics for publicly traded SUFs, agribusinesses and general US firms. These financial metrics were analyzed to determine how SUFs compare to their agribusiness peer group and general US companies. The comprehensive financial analysis in this study covers: (1) accounting profit rates, (2) drivers of profitability, (3) economic profit rates, (4) trend analysis and (5) peer comparisons. Quantile regression analysis and Wilcoxon–Mann–Whitney statistics are employed for statistical comparisons.

Regarding various profitability and risk measures, SUFs outperform their agribusiness peers and the general benchmark of all US firms in terms of accounting profit rates, risk levels and economic profit rates. Furthermore, compared to other US industries using the 17 French and Fama classifications, SUFs have the highest return on investment and economic profit rate―measured by the Economic Value Added® margin―and the second-lowest opportunity cost of capital, measured by the weighted average cost of capital.

This study finds nothing to suggest that the US sugar program hinders the financial success of SUFs, contrary to recent claims by sugar-using firms. Notably in this analysis is the evaluation of economic profit rates and a series of robustness techniques.