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This study aims to understand the organisational benefits of carbon-focussed management control systems (carbon MCS) under a regulatory context.

The authors conduct a survey of 85 New Zealand (NZ) organisations covering different industries, sizes and compliance obligations.

The results suggest a significant direct positive impact of carbon MCS on organisations’ non-financial benefits and an indirect impact on financial benefits via non-financial benefits. The impact on non-financial benefits is strongest when a whole carbon MCS package is used rather than individual carbon controls. However, the highest impact on financial benefits are attained when only diagnostic controls are used rather than other controls or the whole MCS package. Firms in primary, manufacturing and energy sectors and those with export activities are less likely to achieve organisational benefits, while those with a compliance obligation under the emissions trading scheme are more likely to perceive such benefits.

The study has a limited sample size (85 firms), a unique context (NZ) and coves only large firms. Further, there are no objective performance measures to validate survey responses regarding organisational benefits.

The findings provide a business case for managers and practitioners in formulating their strategic and MCS responses to climate change issues.

The authors focus on carbon MCS and adopt a wider range of carbon MCS levers than previous research. The authors discern not only non-financial benefits but also financial benefits from MCS use.

Selecting and scheduling optimal project portfolio simultaneously is a complex decision-making problem faced by organizations to realize the strategy. However, dynamic synergy relationships among projects complicate this problem. This study aims at constructing a project portfolio selection and scheduling (PPSS) model while quantifying the dynamic synergetic effects to provide decision support for managing PPSS problems.

This study develops a mathematical model for PPSS with the objective of maximal project portfolio benefits (PPBs). To make the results align with the strategy, comprehensive PPBs are divided into financial and non-financial aspects based on the balanced scorecard. Then, synergy benefits evolve dynamically in the time horizon, and system dynamics is employed to quantify them. Lastly, a case example is conducted to verify the applicability of the proposed model.

The proposed model is an applicable model for PPSS while incorporating dynamic synergy. It can help project managers obtain the results that which project should be selected and when it should start while achieving optimal PPBs.

This study complements prior PPSS research in two aspects. First, financial and non-financial PPBs are designed as new criteria for PPSS, making the results follow the strategy. Second, this study illuminates the dynamic characteristic of synergy and quantifies the synergetic effect. The proposed model provides insights into managing a PPSS effectively.

This paper aims to present electronic procurement benefits identified in four case companies from the information technology (IT), hi‐tech sector.

Multi‐case study design was applied. The benefits reported in the companies were analysed and classified according to taxonomies from the information systems discipline. Finally, a new benefits classification was proposed. The framework was developed based on information systems literature.

The research confirmed difficulties with benefits evaluation, as, apart from operational benefits, non‐financial, intangible benefits at strategic level were also identified. Traditional evaluation methods are unable to capture all benefits categories, especially at strategic level. New taxonomy was created, which allows evaluation of the complex e‐procurement impact. In the proposed taxonomy, e‐procurement benefits are classified according to their level (operational, tactical, strategic), area of impact, applying scorecard dimensions (customer, process, financial, learning and growth). In addition the benefits characteristic is captured (tangible, intangible, financial and non‐financial).

Research is based on four case studies only. Findings are specific to case companies and the environment in which they operate. The framework should be tested further in different contexts.

The new taxonomy allows evaluation of the complex e‐procurement impact, demonstrating that benefits achieved do not concern merely the financial impact. The framework can be applied to preparing new systems implementation as well as to evaluating existing systems.

The paper applies information systems frameworks to the electronic procurement field, which allows one to look at e‐procurement systems considering its complex impact. The framework can also be used to evaluate different systems, not simply e‐procurement.

This paper focuses on the role of manufacturer brands for resellers within retail channels. This topic is important because of the strategic value of manufacturer brands and the increasing influence of resellers within channels of distribution. Much of the branding research emphasizes a customer-brand knowledge perspective; however, emerging perspectives suggest that brands are also relevant to other stakeholders including resellers. In contrast, channels research recognizes the manufacturer sources of market power, but does not consider the impact of manufacturer “push and pull” strategies within channels. Existing theoretical frameworks, therefore, do not address the reseller perspective of the brand. As a result, the research approach is a multi-method design, consisting of two phases. The first phase involves in-depth interviews, allowing the development of a conceptual framework. In the second phase, a survey of supermarket buyers on brands in several product categories tests this framework. Structural equation modeling analyzes the survey responses and tests the hypotheses. The structural model shows very good fit to the data with good construct validity, reliability, and stability. The findings show that manufacturer support, brand equity, and customer demand reflect the manufacturer brand benefits to resellers. A key contribution of this research is the development of a validated scale on manufacturer brand benefits from the point of view of a reseller. This research shows that the resources that relate to the brand, not just the brand name itself, create value for resellers in channel relationships.

Intellectual capital (IC) investments yield both financial and non-financial outcomes, and several groups of stakeholders are beneficiaries in the process. There are different approaches to appraisal of IC investments; most of them emphasise financial benefits. In turn, non-financial return is difficult to measure because of the lack of measurement indicators, as well as unavailability of accounting data and/or statistical data. The purpose of this paper is to evaluate non-financial return on investments in IC, based on the financial data of Latvian higher education institutions (HEI).

The methodology of Social Return on Investments (SROI) was applied. SROI metric is used to measure an expected return, considering the anticipated social benefits of an investment against its costs. The procedure is based on the principles of the “time value of money” concept and stakeholder management theory.

Non-financial outcomes (benefits) from investments into implementation of e-learning study process were defined, separately for each stakeholder group. Specific metrics for each outcome were determined, and the result was estimated (expressed in monetary form).

There are different types of IC investments, but the authors of the given paper focussed on the digitalisation of study process, i.e. investments into the process of implementation and development of on-line studies were analysed. The proposed approach (SROI) is applied for measuring of IC investments, based on financial data of only one Latvian HEI.

SROI estimation for financial assessment of implemented innovations in Latvian higher education was made. This approach can help organisations to make decisions about IC investments, and the authors’ application of the methodology can be used as a pattern for HEI executives. This paper provides an example of the practical application of the methodology, using HEI real financial data.

The aim of this paper is to report the findings from a survey of UK conference and event managers, which highlights the benefits that can accrue from supplier management within this sector.

A survey of venue managers covering a cross‐section of venue types was used.

A significant proportion of venue managers report having long‐term supplier relationships, placing considerable value on the non‐financial benefits that can accrue from long‐term supplier relations featuring mutual trust and good working relationships. These include consistency, responsiveness and flexibility in service delivery. Additionally, the familiarity of regular suppliers with the venue and its procedures, can lead to seamless service delivery to the customer and free‐up venue managers time.

The research design provides a one‐sided view of supplier relationships.

Attention is drawn to the performance benefits arising from building supplier relationships and offers guidance as to how these can be sustained by avoiding the pitfalls on long‐term relationships. In doing so, the findings legitimise the importance of taking non‐financial considerations into account when awarding or renewing supply contracts.

This paper applies lessons emerging from research on supplier relationships to a growing, but under‐researched, sector of the hospitality industry.

This paper seeks to develop a system of how to judge the merit and worth of Private Finance Initiative (PFI) projects in the UK National Health Service (NHS) once they are operational. This concern is couched in relation to whether PFI can be seen to provide long‐term “value for money” (VFM) using a broad definition of this term. This paper does not attempt to further the debate that has focussed on the broader macro economic VFM arguments; rather, the focus is upon developing a model for evaluation at the organisational level where there is a paucity of direction and clarity. Whilst there are many VFM criteria available to guide whether PFI in the NHS should be pursued at the pre‐decision stage, there is little in the way of post‐project evaluation systems to judge VFM once decisions have been taken. Little thought has been given to the design of these post‐project evaluation systems let alone the experiences of how such systems may operate. This paper is addressing these lacunae but only in the sense of suggesting a design for a system for post‐project evaluation. This is drawn from PFI pre‐decision processes, post‐project intentions of some PFI schemes and evaluation theory. It is not about the judgements that come from the use of such a framework which the paper conclude will take some time to be forthcoming.

The significance of market orientation (MO) in industrial marketing literature is immense. Separately, the role of dynamic managerial capability (DMC) as an individual-level capability has been found to be beneficial to business-to-business (B2B) transactions. However, the assessments of DMC as the antecedent to complement MO in achieving firm performance are rare. To address this knowledge gap, this study builds upon a research framework on the DMC theory and MO literature. Additionally, this study aims to investigate how export assistance avails MO-firm performance relationship and assists entrepreneurs to thrive in the international market.

The research was conducted among the entrepreneurial export manufacturing firms in the apparel industry in Bangladesh. Structural equation modelling was used to investigate the hypothesized relationship among 329 firms.

Two attributes of DMC, namely, managerial social capital and managerial cognition of entrepreneurs improve the MO process of export manufacturing firms. MO mediates the relationship between DMC and firm performance. Additionally, export assistance positively moderates the relationship between MO and the financial performance of the firm.

MO requires complementary capabilities to realize the value of it efficiently. This study strongly advocates entrepreneurs to nurture DMC to leverage MO and capitalize on emerging opportunities by productively using export assistance. Firms in the emerging economies often suffer from resource-scarcity and export assistance mitigates barriers to expand international operations and yield financial liberty to the firms operating in the international B2B market.

This paper aims to emphasize the need for a strategic approach to employee retention beyond financial benefits. This is directly proportional to employee retention. Bringing out the retention measures preferred by employees, depicting the relationship of demographic profile with employee retention tendency and exploring implications giving importance to beyond paycheque factors are the objectives of the study.

This study uses applied qualitative approach with a realistic view to collect the details of retention measures and practices from purposively selected 36 health-care experts by the conduct of interview using a one-to-one discussion with written notes. With quantitative approach, opinion survey was administered to receive the perceived opinion of randomly selected 350 health-care employees on paycheque and on beyond paycheque factors boosting their intention to stay. Bhattacharya and Ramachandran’s health-care study framework on retention was applied for the identification of the factors.

Both paycheque and beyond paycheque benefits are important for retention. Most respondents prefer beyond paycheque factors practiced at sampled hospital. Age, marital status and residence of employees are significantly associated with retention. The strategic initiatives of the sampled hospital to retention concerning motivational needs of employees in the workplace are thank you board, camp head, ad act camp, success corner and so forth.

Addressing health-care work and relationship-related issues in terms of employee retention giving importance to beyond paycheque benefits – remedy for compassion fatigue health-care employees face in routine works, meeting promises made by management regarding paycheque or beyond paycheque benefits, employees participative in decisions in medical, clinical and in functional areas, reducing workload and role stress by the conduct of role analysis.

Many research studies are emphasizing the contribution of financial benefits to employee retention. Only a few studies have been carried out exploring and emphasizing the importance of beyond financial benefits motivating employee retention. This is the study of evidence from a hospital that gives strategic importance to beyond paycheque elements as well as paycheque elements.