Search results

Many transportation companies struggle to effectively utilize the information provided by tracking technology for performing operational control. The research as presented in this paper aims to identify the problems underlying the inability to utilize tracking technology within this context. Moreover, this paper aims to contribute to solving these problems by proposing a set of design principles based on the concept of intelligent products.

The study as described in this paper adopts a design science research methodology consisting of three phases. First, a case study in a transportation company has been performed to identify the problems faced when utilizing tracking technology. Second, to overcome these problems, a set of design principles has been formulated. Finally, a prototype system based on the design principles has been developed and subjected to experimental and observational evaluation.

This paper identifies the problems associated with the utilization of tracking technology for the control of transport operations. Moreover, the proposed design principles support the development of information systems which overcome the identified problems and thereby enhance the utilization of tracking technology in a transportation context.

The commonly held perception that tracking technology will improve the ability to perform operational control does not unequivocally stand up to empirical scrutiny. While it is widely demonstrated that tracking technology is able to accurately capture the detailed operational information, it remains a fundamental challenge to transform this abundance of information into accurate and timely control decisions. This research provides a valuable contribution with respect to tackling this challenge, by identifying problems and providing solutions related to the utilization of readily available tracking technology.

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

This paper aims to investigate the intersection between corporate governance and management accounting information within the board meeting of an English further education college.

The empirical fieldwork uses an interventionist approach. Board members’ mental models of a management accounting boundary object are analysed.

The paper supports Parker (2007) and Cornforth and Edward’s (1999) observation that within a board meeting, collaborative “micro-management” type talk is considered to lie outside the acceptable remit of non-executive and executive board member interaction. Such an attitude can prevent an intertwining of management accounting information and other mental models of an organisation occurring. This can preclude management accounting information from rendering an organisation visible, in an expansive manner, within a boardroom.

Interventionist researchers working within the black box of the board are encouraged to design more radical and collaborative interventions than the interview/report format used here.

Non-executive directors might benefit from being offered the opportunity to interact with management accounting information outside the formal board meeting and committee structure.

A deeper understanding of how directors’ mental models, boardroom behaviours and attitudes influence their interaction with management accounting information is offered. Insight into the limitations of using management accounting information in the boardroom is developed.

Visibility is the need of the hour for each organization involved in the supply chain, and scholars have made few previous efforts to understand patterns driving visibility in transportation platforms. However, many companies have not been able to achieve sufficient levels of practical implementation across the supply chain. Therefore, this study focuses on exploring, why the real-time visibility transportation platforms fail to operationalize.

This study utilizes action research as a methodology for pragmatism to understand supply chain professionals' viewpoint regarding the operationalization of real-time visibility. The research addresses a complex transportation network of a fast-moving consumer goods company. Wherein, both a greater need for visibility and improvements are also more challenging.

Tensions amongst complementors, the platform owner, and the Control Tower of a focal company explain the different impacts of freight forwarders and own fleet carriers on shipment compliance. Integrating subcontractors is a cost-intensive practice for complementors that increases asymmetry and reduces co-created value. The willingness of freight forwarders to exert control contributes to tension competition versus collaboration.

The model identifies the dynamics that explain how managers can navigate the tension over time by controlling contradictory loops driving shipment compliance. Findings can help managers develop plans, conduct pilots, and collaborate to unlock value from real-time visibility. The research findings can be informative for the European Union bodies and help work out a policy that reduces the asymmetry of benefits and contribute to the more sustainable development of digital industrial platforms.

The contribution lies in (1) providing a study of the factors affecting achieving real-time visibility, (2) distinguishing complementors (3) identifying tensions amongst complementors and platform owner as critical for successful platform deployment, (4) conceptualizing a pattern of behavior emerging amongst the platform partners and (5) outlining avenues for future research.

The purpose of this paper is to identify the radio frequency identification (RFID) strategic value attributes (RFIDSVAs) mechanism selections preferences and also integration of RFID tags with technology coordination tools (IRTWTCTs) alternatives ranking performance decisions in supply chain management (SCM). RFID-enabled techno-economic feasibility decisions are enhancing the SC visibility in apparel supply chains (ASCs). The RFIDSVAs mechanism selections have performed significant agility to strategic competitive advantages, namely, inventory visibility, multi-tags ownership transfer within trusted third party, etc.

Fuzzy analytical hierarchy process (FAHP) and FAHP-fuzzy Technique for Order of Preference by Similarity to Ideal Solution (FTOPSIS) approaches have been used to evaluate the quantitative assessment of RFIDSVA mechanisms selection decision based on weight priority orders and IRTWTCTs alternatives selection in ASC networks. The comparison of FAHP and FAHP-FTOPSIS approaches to evaluate the integrated framework develop in RFIDSVAs mechanisms and IRTWTCTs alternatives selection decisions in Indian multi-tier ASC networks.

The result found that the FAHP-FTOPSIS approaches have used to prioritizing the RFIDSVA mechanism selection weights and also identify the IRTWTCTs alternatives ranking preferences order in apparel SCM. The comparison between the FAHP and FAHP-FTOPSIS approach to quantitative assessments from RFIDSVA mechanisms and IRTWTCTs alternatives selection decisions, which enable them SC agility potential across multi-tier visibility in ASC networks. ASC stakeholders can be benefited by techno-economic feasibility decisions, RFID-enabled shop floor activities, multi-tags ownerships transfer in SCs and knowledge-based cryptography tags/items separation in SCs.

The research work has considered only five RFIDSVA mechanisms and also three integration of RFIDTWTCTs alternatives in multi-tier ASC. The strategic competitive advantages are achieved by RFID-enabled break-even tags price decisions and also techno-economic feasibility decision by contractual design multi-tier SC stakeholder’s involvements.

The pilot project study explores that the quantitative assessment decision has based on RFID-enable techno-economic feasibility in ASCs. Stakeholders can be benefited by inventory control of the financial losses, reducing the inventory inaccuracies and multi-tags ownership transfer within trusted third-party traceability in ASC networks.

This study explores the RFID-enabled apparel SC process and activities visibility (natural fibre’s fibre producer, fibre dyeing producer, yarn spinning producer, knitting and finishing producer).

This study aims to examine the effect of Industry 4.0 technology on resilience in established cross-border supply chain(s) (SC).

A literature review provides insight into the resilience capabilities of cross-border SC. The research uses a case study of operational international SC: the producers, importers, logistics companies and UK Government (UKG) departments. Semi-structured interviews determine the resilience capabilities and approaches of participants within cross-border SC and how implementing an Industry 4.0 Internet of Things (IoT) and capitals Distributed Ledger (blockchain) based technology platform changes SC resilience capabilities and approaches.

A blockchain-based platform introduces common assured data, reducing data duplication. When combined with IoT technology, the platform improves end-to-end SC visibility and information sharing. Industry 4.0 technology builds collaboration, trust, improved agility, adaptability and integration. It enables common resilience capabilities and approaches that reduce the de-coupling between government agencies and participants of cross-border SC.

The case study presents challenges specific to UKG’s customs border operations; research needs to be repeated in different contexts to confirm findings are generalisable.

Operational SC and UKG customs and excise departments must align their resilience strategies to gain full advantage of Industry 4.0 technologies.

Case study research shows how Industry 4.0 technology reduces the de-coupling between the SC and UKG, enhancing common resilience capabilities within established cross-border operations. Improved information sharing and SC visibility provided by IoT and blockchain technologies support the development of resilience in established cross-border SC and enhance interactions with UKG at the customs border.

This paper aims to investigate hypothesized relationships between the Internet of things (IoT) and big data analytics (BDA) with supply chain visibility (SCV) and operational performance (OP) in the pharmaceutical manufacturing sector in Jordan. The paper also aims to test the conceptual model related to the indirect effects of SCV.

To achieve the objectives of this paper, a conceptual model was developed through a review of the current literature. Data analysis was performed by covariance-based structural equation modelling using Amos 25 software, and the convergent validity, discriminant validity, reliability and confirmatory factor analysis were verified. Then the hypotheses were tested.

The results of the study indicate that there is a positive and statistically significant relationship between the IoT and BDA on SCV and OP. The relationship was positive and statistically significant between SCV and OP. In addition, support for the mediation hypothesis that SCV mediates the relationship among IoT, BDA and OP was confirmed.

This paper provides new theoretical and managerial contributions that have not been covered in previous studies, and it is considered the first study that uses this conceptual model with this mechanism in terms of the theoretical lens and empirical application. This paper contributes to understanding the dynamic mechanisms of the IoT and BDA in enhancing OP, which contributes to creating a supply chain capable of facing various environmental fluctuations and pressures. This study presents new implications that can be used in the supply chain literature.

Supply chain traceability and supply chain visibility have become a critical element for the effective management of contemporary complex supply chains. At their core is information sharing, which has been acknowledged as a key prerequisite for logistics and supply chain performance, but whose notional underpinnings have not been delineated fully, leading to interchangeable deployment of these terms. Addressing the shortcoming, this paper aims to establish a contrast between the two notions.

Drawing from systematic review protocols, a multi-disciplinary review scope is constructed wherein the synthesis is strategized to primarily channel implications for the scholarship of logistics and supply chain management. The review is aimed at addressing two research objectives: (1) how the notions of traceability and visibility in supply chain management develop contrast in terms of their thematic emphasis and (2) to attain an integrative understanding of the notional convergence and divergence between supply chain traceability and visibility for raising strategic recommendations.

The review outcomes help contrast both the convergence and the divergence between traceability and visibility in the supply chain environment, and the differentiated but fundamental role that information sharing plays within these notions to outline why they are not interchangeable.

The originality of the findings lies in the conceptual synthesis of the relevant literature from both technological and non-technological perspectives to ultimately draw logistics and supply chain management implications. The review also points out key strategic considerations to demarcate the notional boundaries of traceability and visibility in future research.

This paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods.

By mobilizing Actor–Network Theory, in particular Callon's four moments of translation, and by drawing data from an interventionist research, the paper focuses on the process of change instilled by the implementation of a costing tool in 20 Romanian construction companies.

The costing system is initially problematized as a tool for rational decision making. However, the visibility over the accounting figures generated by the costing tool instilled new roles for the cost system to manage internal and external interdependencies. First, two costing datasets were created, one for decision making and one for tax purposes, to manage the relationship with the state taxation authorities. Second, since the costing tool generated visibility over the field practices as well, engineers convinced management to drop the decision-making set of costs. The costing tool ultimately only became used for tax optimization, an originally unintended use, reflecting its translation process.

By taking an interventionist approach, the paper contributes to theorizing accounting in transitional economies by bringing their economic idiosyncrasies into the analysis.

The results inform managers about the intended and unintended consequences of management accounting tools and about actors' role in shaping their use.

Our research responds to recent calls to study how organizations configure their control systems in a rapidly changing environment and what is the role of management accounting in these arrangements.