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Article
Publication date: 2 March 2015

P. Chithambaranathan, Nachiappan Subramanian and PL.K. Palaniappan

An appropriate system for analysing performance of supply chains is an important requirement for the effective utilization of the supply chains. The purpose of this paper…

Abstract

Purpose

An appropriate system for analysing performance of supply chains is an important requirement for the effective utilization of the supply chains. The purpose of this paper is to develop a conceptual model for the task of analysing the performance of members of supply chains.

Design/methodology/approach

A thorough literature review of the methodologies proposed earlier by various authors has been made. In this paper a multi criteria decision-making (MCDM) framework comprising of two MCDM approaches is proposed for analysing performance of supply chain members.

Findings

Performance analysis of members of supply chain and the process of decision making based on the outcome of the analysis is a MCDM process. Since human judgements are often vague, the application of fuzzy concepts is appropriate for analysing the performance of supply chains. The framework proposed in this paper was validated in a company manufacturing textiles.

Research limitations/implications

The methodologies proposed are of great use for large- and medium-sized enterprises. However, small organizations may not be able to allot enough resources to implement the methodologies proposed.

Practical implications

The framework developed can be applied for undertaking a comparative analysis of performance of members of supply chains. It can also be applied for the process of incorporation of new members into the supply chain.

Originality/value

Very few methods are available for analysing the performance of supply chains and the subject remains an under researched one. The major contribution of this paper is that it proposes a new framework.

Details

Benchmarking: An International Journal, vol. 22 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 29 April 2021

Ramji Nagariya, Divesh Kumar and Ishwar Kumar

The inclusion of sustainable practices in the service only supply chain (SOSC) is less evident in the literature. The aim of this research is to analyse the enablers of…

Abstract

Purpose

The inclusion of sustainable practices in the service only supply chain (SOSC) is less evident in the literature. The aim of this research is to analyse the enablers of sustainability to be implemented in (SOSC).

Design/methodology/approach

A rigorous literature review and experts’ outlook are used to identify fifteen key enablers of sustainability to be implemented in the SOSC. These key enablers are analysed by the interpretive structural modelling (ISM) and fuzzy decision making trial and evaluation laboratory (DEMATEL) technique. A case study of an Indian hospital is taken for testing the relevancy of the research.

Findings

ISM identified the six hierarchical levels of the enablers and MICMAC classified the enablers into four categories based on the driving and dependence power of the enablers. The fuzzy DEMATEL technique categorized the enablers into cause and effect groups. Four enablers were found in the effect group and eleven enablers were identified in the cause group.

Practical implications

This research will help the managers in identifying the enablers of sustainability to implement in the SOSC and to handle the critical enablers with care.

Originality/value

This is the first of its kind of study which not only identifies the key enablers to achieve sustainability in the SOSC but also derives the hierarchy levels of enablers and categorizes these enablers into cause and effect groups.

Article
Publication date: 6 April 2021

Ramji Nagariya, Divesh Kumar and Ishwar Kumar

Increasing pressure from the stakeholders makes the inclusion and evaluation of sustainable practices in the service supply chain (SSC) inevitable. Therefore, this paper…

Abstract

Purpose

Increasing pressure from the stakeholders makes the inclusion and evaluation of sustainable practices in the service supply chain (SSC) inevitable. Therefore, this paper aims to evaluate the sustainability status of a case organization and discover the barrier to sustainability in the SSC.

Design/methodology/approach

From the literature review, five sustainability dimensions, seventeen attributes and sixty-five subattributes of the SSC are identified. A three-level conceptual model drawn on human perception is developed. The overall sustainability status of the SSC is determined by using the multigrade fuzzy logic approach. The fuzzy concept incorporated helps in overcoming the challenges of vagueness and impreciseness in the responses. The case SSC is a WestIndia–based hospital.

Findings

The study evaluates the case hospital to be “very sustainable” but far from the “extremely sustainable” level. Six barriers are identified which are reduction in solid waste, compliance with applicable environmental laws and regulations, water usage efficiency, training and education of employees, return on investment and safety equipment for employees. These barriers hinder the hospital from achieving an “extremely sustainable” level.

Practical implications

This paper evaluates, helps the management in identifying the barriers and thus enabling them to work upon these barriers and achieve a greater level of sustainability.

Originality/value

The sustainability practices adopted in this paper for the evaluation of the sustainability status of the SSC have not been used in previous studies. In this study apart from environmental, social and economic aspects, customer management and health, safety and risk management are also incorporated for evaluating the performance of the SSC which makes this study unique. The proposed model can be taken as a benchmark for evaluating the sustainability performance of any SSC.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 7
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 26 July 2021

Ramji Nagariya, Divesh Kumar and Ishwar Kumar

Despite increasing attentions to sustainable service supply chain management (SSSCM), a framework for performance evaluation of sustainable service only supply chain…

1062

Abstract

Purpose

Despite increasing attentions to sustainable service supply chain management (SSSCM), a framework for performance evaluation of sustainable service only supply chain management (SSOSCM) is still missing. This paper tries to fill this gap and provides a novel conceptual framework.

Design/methodology/approach

The articles related to SSSCM are fetched from the databases of SCOPUS and Web of Science. Analysis of 174 articles identified by the systematic literature review is further carried out.

Findings

This research identifies the sustainable practices for service only supply chain (SOSC) as environmental management, social management, economic management, customer management, health, safety and risk management, technical sustainability, institutional sustainability, information and technology management as well as two performance measurement criteria as operational performance and organizational performance. This paper provides a novel conceptual framework for the performance evaluation of SSOSCM. The results call for future exploration in the following three broad directions-(1) customer's perception, involvement and their behaviour towards sustainability in SOSC context; (2) trade-off, incentive mechanism and multilevel evaluation for achieving sustainability in SOSC and (3) sustainability in SOSC from various point of views.

Practical implications

The managers can use the framework to assess the performance of the organization while researchers can explore the discussed research gaps.

Originality/value

This is the first paper that provides a novel conceptual framework for the performance evaluation of SSOSCM as well as potential future research directions.

Article
Publication date: 8 February 2013

James Hazelton

This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself…

4543

Abstract

Purpose

This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a human right. As human rights have “moral force”, establishing access to information as a human right may act as a catalyst for policy change. The paper also aims to focus on environmental information, and specifically the case of corporate water‐related disclosures.

Design/methodology/approach

This paper follows Griffin and Sen, who suggest that a candidate human right might be recognised when it is consistent with “founding” human rights, it is important and it may be influenced by societal action. The specific case for access to corporate water‐related information to constitute a human right is evaluated against these principles.

Findings

Access to corporate water‐related disclosures may indeed constitute a human right. Political participation is a founding human right, water is a critical subject of political debate, water‐related information is required in order for political participation and the state is in a position to facilitate provision of such information. Corporate water disclosures may not necessarily be in the form of annual sustainability reports, however, but may include reporting by government agencies via public databases and product labelling. A countervailing corporate right to privacy is considered and found to be relevant but not necessarily incompatible with heightened disclosure obligations.

Originality/value

This paper seeks to make both a theoretical and a practical contribution. Theoretically, the paper explores how reporting might be conceived from a rights‐based perspective and provides a method for determining which disclosures might constitute a human right. Practically, the paper may assist those calling for improved disclosure regulation by showing how such calls might be embedded within human rights discourse.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 10 August 2022

Emilia Klepczarek

The purpose of this study is to provide the conditions for governance effectiveness and explain why the same rules often result in not the same norms.

Abstract

Purpose

The purpose of this study is to provide the conditions for governance effectiveness and explain why the same rules often result in not the same norms.

Design/methodology/approach

The author proposes a “corporate governance culture” concept explaining the differences within corporate governance institutions and making it possible to measure their effectiveness. Based on a literature review that included 186 research studies published in the corporate governance field, the author found that most (160) concern structural numerical variables. Only 26 refer to behavioural and cultural issues, and they support the idea of an interdisciplinary approach to governance problems.

Findings

A significant contribution of this paper is that it proposes an integrative framework that operationalises psychological, sociological and philosophical issues that influence corporate governance mechanisms. The proposed concept can reanimate the debate about the need for tight governance regulations or leaving room for a loose governance regime.

Originality/value

The idea of “corporate governance culture” explains the divergences identified in studies on corporate governance mechanisms, pointing out behavioural and cultural issues as crucial aspects of governance bodies.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 17 May 2022

Muhammad Farooq, Asad Afzal Humayon, Muhammad Imran Khan and Sarmad Ali

The purpose of this research is to examine the impact of corporate governance proxies by ownership structure on financial constraints for a sample of 215 non-financial…

Abstract

Purpose

The purpose of this research is to examine the impact of corporate governance proxies by ownership structure on financial constraints for a sample of 215 non-financial Pakistan Stock Exchange (PSX) listed firms between 2010 and 2018.

Design/methodology/approach

The dynamic generalized method of moments (GMM) estimator is used to determine the influence of ownership structure on financial constraints. The ownership structure of sample enterprises is measured using seven variables: managerial, family, institutional, foreign, associated, presence of block holder, and concentrated ownership, while financial limitations are determined using the KZ Index. The WW Index is used to assess the robustness of the results. In addition, for robustness, we also used OLS and FE.

Findings

Based on the system GMM results, it was discovered that firm ownership structure has a significant impact on the likelihood of financial constraints. In the case of Pakistan, the results show that institutional ownership, foreign ownership, and the presence of a block holder in the ownership structure have a significant negative impact on financial constraints, whereas family ownership and ownership concentration have a significant positive impact. This finding remains true when financial constraints are measured using the WW Index.

Practical implications

The findings of the study provide business managers and investors with more information regarding the relationship between corporate governance quality and the degree of financial constraint in Pakistani firms. Furthermore, this study contributes new information from emerging nations like Pakistan to the existing literature, which will help regulatory bodies and policymakers build long-term corporate governance solutions to manage financial constraints. It is well established that improving the quality of corporate governance practices improves capital market efficiency and lowers the likelihood of financial constraints.

Originality/value

The study adds to the body of existing work on corporate governance and the possibility of financial constraints, with a focus on Pakistan. The findings show that when projecting company financial constraints, regulators should pay special attention to the quality of corporate governance, specifically ownership structure.

Details

Managerial Finance, vol. 48 no. 7
Type: Research Article
ISSN: 0307-4358

Keywords

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