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The call for supply chain transparency (SCT), especially the environmental, social and governance (ESG) aspect, is getting increasingly louder. Based on the signaling theory, our study investigates the operational benefit of supply chain transparency in terms of ESG (SCT-ESG). To further clarify the signaling process, the moderating roles of digitalization of the firm and signal strength are also examined.

Longitudinal secondary data from multiple databases are matched and analyzed using ordinary least squares (OLS) regressions to validate the proposed hypotheses.

Results suggest that with SCT-ESG, firms have a weakened disparity between production variance and demand variance, and the supply chain experiences a reduced bullwhip effect. Further, digitalization of the focal company and signal strength reinforce the negative effect of SCT-ESG on the bullwhip effect.

The study integrates the SCT and ESG literature through SCT-ESG, extending benefits of ESG disclosure to the supply chain context. It extends the application of the signaling theory in OSCM by including contextual factors of digitalization and signal strength.

This study explores the configurations of management control systems (MCSs) while taking into account entrepreneurial cognition styles (ECSs) in small and medium enterprises (SMEs). The objective is to understand the impact of ECS on deployment and identify the various modes of MCS configurations employed by SMEs. The authors draw on and synthesise two theoretical perspectives relating to cognition and management control packages to understand the associations between ECS and MCS employed by SMEs in managing their business. This study was conducted using a quantitative approach that utilises a questionnaire survey to collect cross-sectional data from 150 SMEs. The authors uncovered three cognitive styles: knowing (e.g. preciseness), planning (e.g. organising), and creativity (e.g. innovativeness). Furthermore, five configurations of MCS utilised by SMEs were identified: customer focus, performance monitoring, administrative focus, strategic focus, and development focus. By combining both analyses, the authors discovered three constellations of significant association between ECS and MCS characterised by Cluster 1’s cohesive integration approach, Cluster 2’s revealing strategic approach, and Cluster 3’s multifaceted exploration. The study is significant because it uncovers the complex relationship between ECS and MCS configurations, highlighting their interdependence within the institutional context. Using a cognitive view, the authors explore how the cognitive styles of entrepreneurs facilitated imprinting institutional context into MCS configurations. These insights enable us to envisage that ECS is not mutually exclusive but forms a continuum that provides more plausible explanations that relax the direct universal relationship between MCS configurations and contextual factors.

Despite the wide research and discussion on international performance, innovation and digital resilience dimensions of enterprises, the investigation and understanding of their interrelations seem to be limited. The purpose of this study is to identify the influential factors affecting the mentioned dimensions, determine the causal relationships among these identified factors and finally evaluate their importance in an aggregated framework from the viewpoint of small and medium-sized enterprises (SMEs).

A hybrid methodology is used to achieve the objectives. First, the main factors of international performance, innovation and digital resilience are extracted by an in-depth review of the literature. These factors are then screened by expert opinions to localize them in accordance with the conditions of an emerging economy. Finally, the relationship and the importance of the factors are determined using an uncertain multi-criteria decision-making (MCDM) approach.

The findings reveal that there is a correlation between digital resilience and innovation, and both factors have an impact on the international performance of SMEs. The cause-or-effect nature of the factors belonging to each dimension is also determined. Among the effect factors, business model innovation (BMI), agility, product and organizational innovation are known as the most important factors. International knowledge, personal drivers and digital transformation are also determined to be the most important cause factors.

This study extends the literature both in methodological and practical directions. Practically, the study aggregates the factors in the mentioned dimensions and provides insights into their cause-and-effect interrelations. Methodologically, the study proposes an uncertain MCDM approach that has been rarely used in previous studies in this field.

Immersive technologies fully immerse users in augmented environments for interactive experiences. The purpose of this study is to measure consumers’ intention towards experiencing immersive technologies at tourism destinations using an integrated theory of planned behaviour (TPB) and technology acceptance model (TAM) model within the stimulus-organism-response (S-O-R) framework, including motivation (MOT), trust (TR) and perceived risk (PR).

The survey data was collected through convenience sampling via an online questionnaire, with a sample size of 487 Indians. Structural equation modelling was conducted using SPSS and AMOS software for data analysis, ensuring a robust examination of the proposed model and its relationships.

Virtual interactivity and social interaction influence both attitude and perceived behavioural control. Attitude, perceived behavioural control, perceived usefulness and TR significantly influence intention. However, MOT, PR and perceived ease of use do not exhibit a significant influence on intention. These findings highlight the importance of these variables in shaping consumers’ intention towards experiencing immersive technologies at tourism destinations.

The findings hold significant implications for various stakeholders, including government agencies, travel firms, content creators and software developers. They can leverage these insights to enhance marketing strategies, develop immersive tourism experiences, innovate in the realm of Web 4.0 and personalize tourism offerings.

This study offers a distinctive contribution by integrating the S-O-R framework with TPB and TAM, while also incorporating key factors such as MOT, TR and PR. This novel approach provides a fresh perspective on consumer behaviour towards immersive technologies.

Formwork design and construction for reinforced concrete buildings take significant time, effort and money. Construction procedures are time-consuming for designers and costly for the contractor. Poor engineering decisions have led to several workplace accidents in the construction industry. This paper aims to present an integrated building information modeling – genetic algorithm (BIM-GA) model to automate formwork design, 3D visualization and optimization.

Data are precisely extracted from a 3D structural model and used to optimize formwork design based on available formwork components and prices. Optimization models are made using GA approach. A library of 3D formwork components was modeled and stored using Revit. The optimized design solution thereafter would be visualized automatically in Revit to readily acquire formwork quantities schedules and shop drawings.

A case study illustrating the proposed approach demonstrated that using BIM will reduce formwork design, quantification and drawing time by more than 50% of the traditional approach with safer design and accurate results due to process automation and optimize cost for the given data.

This research introduces an innovative integrated BIM and GA model for the optimization and automation of slab formwork design, which has significantly benefited the construction industry. The utilization of GA in the optimization process allows for the attainment of an optimal formwork design, ultimately leading to a reduction in construction cost and time.

This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.

This study utilizes a sample period spanning from 2010 to 2018 and employs various statistical tests, including Propensity Score Matching (PSM), Coarsened Exact Matching (CEM) and the Heckman Model, to demonstrate that it can address issues of causality and endogeneity without introducing bias.

As a result, the findings of this study indicate a statistically significant negative relationship between CEOs with busy schedules and the readability of financial statement footnotes. This suggests that companies led by busy CEOs are more likely to have financial statement footnotes that are easier to read.

These findings hold significance for clarifying research related to the challenges of contextual analysis in financial statement footnotes, which are distributed by companies on a sentence-by-sentence basis.

The practical implications of the findings pertain to actionable steps that management can undertake and also offer regulators opportunities to monitor the potential for standard setting.

Based on the results presented, the authors are optimistic that the findings will pave the way for broader research on the impact of a busy CEO, encompassing not only financial aspects but also non-financial dimensions. The growing popularity of readability is driven by the proliferation of textual reports that pose challenges in analysis and raise numerous inquiries.

This research investigates whether focal firms employ strategic supply chain information disclosure, focusing on the concealment of supplier and customer identities, as part of their supply chain environmental risk management strategies (supplier sustainability risk and customer loss risk, respectively).

Using a panel dataset of Chinese listed firms from 2009 to 2019 and utilizing the suppliers’ environmental punishment of peer firms (peer events) as an exogenous shock and employing ordinary least squares (OLS) estimation, this study conducts a regression analysis to test how focal firms disclose the identities of their suppliers and customers.

Our results indicate that focal firms prefer to hide the identities of their suppliers and customers following the environmental punishment of peer firms’ suppliers. In addition, supplier concentration weakens the effect of withholding supplier identities, whereas customer concentration strengthens the effect of hiding customer identities. Mechanism analysis shows that firms hide supplier identities to avoid their reputation being affected and hide customer identities to prevent the deterioration of customers’ reputations and thus impact their market share.

Our study reveals that reputation spillover is another crucial factor in supply chain transparency. It is also pioneering in applying the anonymity theory to explain focal firms’ information disclosure strategy in supply chains.

This paper aims to explore the impact of fourth-party logistics (4PL) adoption on the agility, adaptability and alignment (AAA) capabilities within humanitarian supply chains (HSCs).

Semi-structured interviews with individuals from a large non-government organisation were combined with secondary data to assess the influence of 4PL adoption on AAA capabilities in HSCs.

The results indicate that HSCs exhibit some of the AAA antecedents but not all are fully realised. While 4PL positively affects the AAA capabilities of HSCs, its adoption faces challenges such as the funding environment, data security/confidentiality and alignment with humanitarian principles. The study suggests an AAA antecedent realignment, positioning alignment as a precursor to agility and adaptability. It also identifies three core antecedents in HSCs: flexibility, speed and environmental uncertainty.

The study shows the positive impact 4PL adoption can have on the AAA capabilities of HSCs. The findings have practical relevance for those wishing to optimise HSC performance through 4PL adoption, by identifying the inhibiting factors to its adoption as well as strategies to address them.

This research empirically explores 4PL’s impact on AAA capabilities in HSCs, highlighting the facilitating and hindering factors of 4PL adoption in this environment as well as endorsing a realignment of AAA antecedents. It also contributes to the growing research on SC operations in volatile settings.