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1 – 10 of 26
Article
Publication date: 1 March 2022

Sara Rogerson, Martin Svanberg and Vendela Santén

There can be many negative effects from a disruption in a central node of companies' supply chains, such as a port conflict that reduces capacity. Strategies for…

Abstract

Purpose

There can be many negative effects from a disruption in a central node of companies' supply chains, such as a port conflict that reduces capacity. Strategies for disruption management include flexibility and redundancy. This paper aims to analyse a supply chain disruption from flexibility and capacity perspectives.

Design/methodology/approach

A case study was conducted of the supply chain disruption caused by the port conflict in 2016–2017 in Gothenburg, in which the port operated at a reduced capacity. Companies importing and exporting goods, freight forwarders, hauliers, train operators, ports, shipping companies and their agents were interviewed.

Findings

Various capacity problems (ports, links, container chassis, empty containers) were encountered due to the port conflict. Flexibility measures such as node, mode and fleet flexibility can be used in response to changes in capacity. Difficulties with applying flexibility are discussed.

Research limitations/implications

Although based on a Swedish case, findings are relevant for disruptions or other types of disturbances in ports elsewhere and also in other important nodes in companies' supply chains.

Practical implications

Actors influenced by disturbances in a port can increase their understanding of potential capacity problems and flexibility measures. Readiness and timely action are important due to competition regarding capacity.

Originality/value

The implications on the transport network surrounding a port, including many actors, are explained, illustrating how capacity problems propagate, but there is some flexibility to manage the problems.

Details

The International Journal of Logistics Management, vol. 33 no. 2
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 27 April 2020

Martin Svanberg

Rigor and practical relevance are the foundations for logistics and supply chain management (LSCM) as an applied discipline. Whereas there are well-founded criteria for…

Abstract

Purpose

Rigor and practical relevance are the foundations for logistics and supply chain management (LSCM) as an applied discipline. Whereas there are well-founded criteria for establishing methodological rigor, researchers must provide their own credible logic as to why their papers can influence practice. Accordingly, this paper aims to develop guidelines for establishing practical relevance in research papers.

Design/methodology/approach

A literature review of LSCM, marketing, operations management and management journals forms the foundation for these guidelines.

Findings

Relevance criteria are identified; research should be problem-driven, timely and important, and findings should be implementable, nonobvious, novel and not too costly. Measures for researchers demonstrating the fulfillment of these criteria are identified as practitioner input, gray literature, funding, practitioner involvement and feedback. Researchers should also clearly articulate both problem relevance and the relevance of their findings.

Research limitations/implications

A lack of practical relevance is among the reasons for the rejection of papers by LSCM journals, but researchers can overcome this obstacle using these guidelines.

Practical implications

At a metalevel, this paper contributes to research with greater practical relevance.

Originality/value

Practical relevance is emphasized in the editorials of LSCM journals but has not yet been fully conceptualized from the authors' perspective.

Details

International Journal of Physical Distribution & Logistics Management, vol. 50 no. 2
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 18 January 2013

Árni Halldórsson and Martin Svanberg

The aim of this research paper is to explain how principles of supply chain management (SCM) provide important conditions for the production, accessibility and use of…

4004

Abstract

Purpose

The aim of this research paper is to explain how principles of supply chain management (SCM) provide important conditions for the production, accessibility and use of energy, from the point of origin to the point of consumption.

Design/methodology/approach

The paper identifies three distinct trajectories in which the interplay between energy and SCM can release potential for research and practice.

Findings

Energy resources are vital to power industrial processes in manufacturing and logistics, while their use is also a major contributor to carbon emissions. The integrative nature of SCM provides conditions for improvement in use and accessibility of energy, and can facilitate the transition in which fossil fuels are replaced with a system of supply and conversion of renewable energy. These opportunities are highlighted by developing a set of three trajectories, which range from a true supply chain perspective on the energy sector, to an up‐stream and down‐stream perspective, respectively.

Research limitations/implications

The impact of energy resources on carbon emissions makes them important units of analysis in further SCM research. Future research must acknowledge the variety in the nature of energy resources, and provide frameworks that are able to address the particular features of these.

Practical implications

Supply chain strategists must assess how energy use, efficiency, dependency and accessibility influence operations, both internally and externally in the supply chain. Logistics flows are powered by energy. As a considerable portion of carbon emissions created by supply chain operations is energy related, energy must be seen as a means towards achievement of environmental sustainability.

Social implications

Understanding the relationship between energy and SCM will help managers to address environmental sustainability.

Originality/value

This is a timely topic of a cross‐disciplinary nature that has only been addressed to a limited extent by SCM so far. The topic is relevant to a large group of problem owners: supply chain strategists of companies where energy use, efficiency, dependency and security is an issue, and where operations processes have an impact on carbon emissions; for the energy sector, that needs to sustain a steady supply of energy, and increase accessibility to renewable energy sources that can replace fossil fuel; for policy makers, where energy dependency and security at a national level is an issue.

Details

Supply Chain Management: An International Journal, vol. 18 no. 1
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 5 April 2013

Martin Svanberg and Árni Halldórsson

One way of overcoming logistics barriers (poor transportation, handling and storage properties) towards increased utilisation of biomass is to introduce a pre‐treatment…

Abstract

Purpose

One way of overcoming logistics barriers (poor transportation, handling and storage properties) towards increased utilisation of biomass is to introduce a pre‐treatment process such as torrefaction early in the biomass‐to‐energy supply chain. Torrefaction offers a range of potentially beneficial logistics properties but the actual benefits depend upon how the supply chain is configured to address various elements of customer demand. Hence, the aim of this paper is to develop a framework for torrefaction configuration in a supply chain perspective for different types of customers.

Design/methodology/approach

Sophisticated pre‐treatment processes are yet to reach the commercialisation phase. Identification of possible supply chain configurations is in this paper done through a conceptual approach by bringing together knowledge from related research fields such as unrefined forest fuel, pellets and coal logistics with prescriptions for configuration derived from the subject area of supply chain management (SCM).

Findings

A framework that explicates different elements of supply and demand of torrefaction is proposed, and exemplified by three distinct supply chains. Depending on demand, torrefaction serves different purposes, bridging gaps in place, time, quality and ownership. Furthermore, different supply chain configurations will pose different requirements on torrefaction in terms of producing different product quality, durability, energy density and hydrophobicity of the pellets.

Research limitations/implications

The proposed framework entails a set of propositions, but requires further development through empirical studies using complementary research methods such as interviews or surveys and quantification through techno‐economical or optimisation from a supply chain perspective.

Practical implications

This paper provides a framework that can inform decisions makers in biomass‐to‐energy supply chains, in particular at torrefaction plants, on upstream and downstream implications of their decisions.

Originality/value

The findings have implications for biomass‐to‐energy supply chains in general, and in particular, the paper provides a supply chain perspective of pre‐treatment processes, where previous research has focused primarily on technical aspects of torrefaction.

Details

International Journal of Energy Sector Management, vol. 7 no. 1
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 19 June 2017

Jan Svanberg, Peter Öhman and Presha E. Neidermeyer

The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity.

1353

Abstract

Purpose

The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity.

Design/methodology/approach

The investigation is based on a field survey of 198 practicing auditors employed by audit firms operating in Sweden.

Findings

This study finds that transformational client leadership negatively affects auditor objectivity and that the effect is only partially mediated by client identification. Given these results, suggesting that auditors are susceptible to influence by their clients’ perceived exercise of transformational leadership, leadership theory appears relevant to the discussion of auditor objectivity in the accounting literature.

Originality/value

Previous accounting research has applied the social identity theory framework and found that client identification impairs auditor objectivity. However, the effect of transformational client leadership on auditor objectivity, which reflects an intense auditor-client relationship, has been neglected before this study.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Book part
Publication date: 5 September 2019

Kylie Baldwin

Abstract

Details

Egg Freezing, Fertility and Reproductive Choice
Type: Book
ISBN: 978-1-78756-483-1

Article
Publication date: 2 November 2020

Ni Wayan Rustiarini, Anik Yuesti and Agus Wahyudi Salasa Gama

The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to…

Abstract

Purpose

The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms.

Design/methodology/approach

The authors surveyed 86 auditors working in small accounting firms in Bali Province, Indonesia.

Findings

The results prove the role of self-efficacy as a mediating variable in the relationship of goal orientation and auditor responsibility. This result at once confirms that self-efficacy can improve individual performance even in complex tasks. This study also proves the role of professional commitment as a mediator variable.

Research limitations/implications

Given that the respondents came from small accounting firms, these findings are not intended to be generalized with auditors in large accounting firms.

Practical implications

These findings highlight essential efforts to reduce audit expectation gaps between auditors and the public. The small accounting firms’ leaders must to alignment workplace organizational goals and organization professional goals. A dualism of purpose causes the auditor to fail to fulfill the responsibility of fraud detection.

Social implications

There is a severe audit expectation gap related to the auditor’s role in detecting fraud. This finding expected to answer public questions related to auditors’ ability and responsibility in small accounting firms in detecting fraud.

Originality/value

There is limited research on auditor responsibility, particularly in small audit firms in developing countries. Also, there is still debate scientific about the influence of goal orientation, self-efficacy and professional commitment to auditor performance.

Details

Journal of Financial Crime, vol. 28 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Book part
Publication date: 5 September 2019

Kylie Baldwin

Abstract

Details

Egg Freezing, Fertility and Reproductive Choice
Type: Book
ISBN: 978-1-78756-483-1

Open Access
Article
Publication date: 13 October 2022

Alice Annelin

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and…

Abstract

Purpose

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender equality. Discrimination among auditors has been experienced in accounting firms across the world, which can lead to behaviour that risks the quality of work. The negative influence of this behaviour can have consequences for clients, audit firms, regulators and the wider society due to the threat on audit quality.

Design/methodology/approach

A questionnaire was conducted at a Big 4 audit firm in Sweden. Members of audit teams that worked together on one specific engagement were asked to give their perceptions of their experience of equality and behaviours within the team. Hypotheses were tested using ordered logistic regression and partial least squares structural equation model.

Findings

Audit teams that experience deindividuation conduct more AQTBs and audit teams with higher social identity conduct less AQTBs. However, the audit team’s social identity can moderate the audit teams’ experience with deindividuation and reduce AQTB.

Originality/value

With a unique data set of practising audit teams, this study is the first to investigate how audit team equality is related to AQTB. Contributions are made to practitioners about audit team dynamics since the AQTB occurs as part of the audit decision-making process that influences audit quality. Inequality also has recruitment and reputation consequences. Thus, contributions are made to the audit market that is interested in audit quality. The study also contributes empirical evidence from an audit team context about behavioural outcomes and the social identity and deindividuation model theory (Klein et al., 2007; Reicher et al., 1995).

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 13 August 2021

Naomy Palamanga Thiombiano and Ifeoma Udeh

This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget…

Abstract

Purpose

This paper aims to propose and examine a pragmatic approach to minimizing auditors’ underreporting of time. Specifically, the study examines the effects of time budget pressure (TBP) and reported time use policy (RTUP) on time underreporting.

Design/methodology/approach

This paper uses a 2 × 2 between experimental design. The participants are 130 undergraduate accounting students and they completed a ratio-based task. The online experiment manipulated TBP and a RTUP.

Findings

This study shows a RTUP reduces time underreporting, especially when TBP is high.

Practical implications

This study is useful to audit firms because it provides a feasible solution to minimizing time underreporting.

Social implications

Studies show that firm culture affects the dysfunctional behavior of time underreporting. Consequently, this study recommends that firms influence the culture around time reporting through an upfront communication of a use policy.

Originality/value

Studies on time underreporting exist, but formal studies on solutions to the issue are sparse. The authors propose a solution to the issue of time underreporting, which is a RTUP.

Details

Managerial Auditing Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0268-6902

Keywords

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