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1 – 10 of 12
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 is to…

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 aims to…

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 management…

2186

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: 28 March 2023

Gopalakrishnan Palaniappan, Anita Rachel D., Sentilkumar C.B., Selvaraj Senthil Kumar, Senthil Kumar B. and Devaki E.

Eri is a short-stapled fibre that possesses an excellent soft feel and warmness to the wearer. Investigation of thermal comfort and moisture properties of Eri silk fabric provides…

Abstract

Purpose

Eri is a short-stapled fibre that possesses an excellent soft feel and warmness to the wearer. Investigation of thermal comfort and moisture properties of Eri silk fabric provides the enhanced commercial scope for Eri silk-based clothing.

Design/methodology/approach

To examine the impact of process factors on thermal and moisture properties, three different single knit Eri silk structures were made, each with a different loop length and yarn count. Three different linear densities of Eri silk spun yarn (15, 20 and 25 tex) were selected. Three distinct knitted constructions, including plain jersey, popcorn and cellular blister, were created, along with two different loop lengths.

Findings

The novel cellular blister structure has shown appreciable thermal comfort properties than the other two structures. Yarn fineness and loop length were significant with most of the thermal comfort properties.

Research limitations/implications

In recent times the Eri silk production is completely domesticated, so the new demand can easily be met by the producers. This research will create a new scope for Eri silk fibres in sportswear and leisure wear.

Originality/value

This study was conducted to explore the influence of knit structure, loop length and yarn count on the thermal comfort properties of the clothing.

Details

Research Journal of Textile and Apparel, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1560-6074

Keywords

Article
Publication date: 4 July 2023

Palaniappan Sellappan and Kavitha Shanmugam

Environmental dynamics affect all sectors, and retailing is no exception. Scholarships reveal that, in such turbulent times, entrepreneurial characteristics are essential for…

Abstract

Purpose

Environmental dynamics affect all sectors, and retailing is no exception. Scholarships reveal that, in such turbulent times, entrepreneurial characteristics are essential for business. In academic research, entrepreneurial characteristics like entrepreneurial orientation (EO) and entrepreneurial competence (EC) are seldom evaluated for retailers. This study aims to decode the impact of small retailers’ EO and EC on firm business performance (BP). It also traces the mediation effect of EC in the relationship between EO and BP.

Design/methodology/approach

The study executed among 740 small retailers is a pioneering work to trace EO’s efficacy via EC on the retailer’s BP. The present research is a primal work in the Indian context. This work redesigns the EC scale to suit the retail context and evaluate its mediation role in the EO and BP relationship.

Findings

Examining the mediation model through structural equation modelling (SEM) adds empirical evidence to entrepreneurial value creation (EVC) theory and throws light on the indispensable qualities required for small business retailers. The outcomes of the SEM model portray that there is an association between the EO, EC and BP.

Research limitations/implications

This study, though carried out methodically, it is constrained by the ensuing intricacies. The investigation was limited to the small- and medium-retailers engaged in retailing with a floor space from 500 to 5,000 square feet. All three constructs used in the study are measured using the self-reported perceptual scale, which infuses the subjectivity in the data. Exploring the EO and EC of widely dispersed retailers, examining the entrepreneurial character of large-format independent retailers and evaluating financial performance measures through retailers will add value to the study in future.

Originality/value

The study verified the central role of EC in the intangible resource-reward relationship. Among the five pillars of EVC theory, the role of intention and external finance are not considered in this work. The present work explored the EO and EC of existing retailers, and hence intention is excluded. The study concentrates on small retailers, and the role of external financing is not explored. Mishra and Zachary (2014b) opined that the EVC process should be studied in different context and listed out several prepositions. Considering the role of intention and external financing and studying several prepositions spelt out in the theory in varying contexts will throw more lights on the EVC process.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

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 constitute a…

4781

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

Open Access
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.

1602

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. 23 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 28 March 2023

Muhammad Farooq and Naeem Ahmad

This study aims to examine the moderating effect of intellectual capital (IC) in the relationship between board characteristics and firm performance of non-financial firms listed…

Abstract

Purpose

This study aims to examine the moderating effect of intellectual capital (IC) in the relationship between board characteristics and firm performance of non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2010 to 2019.

Design/methodology/approach

The modified value-added intellectual capital (MVAIC) was used to assess the efficiency of sample firms’ IC, which is a modified version of Pulic’s (2000) model VAIC that includes an additional component, rational capital efficiency. Board size, independence, board meetings, chief executive officier duality and board gender diversity are all measures of board characteristics. Firm performance is measured through return on assets, return on equity and earnings per share. The Hausman test was used to select the best model for the study.

Findings

Based on the regression results, the board’s gender diversity and duality have a significant inverse relationship with profitability. In terms of the impact of board characteristics on IC, it is discovered that board independence and diversity are significantly inversely related to IC. Furthermore, IC is significantly related to profitability by all means. In terms of the moderating effect of IC, the findings show that IC significantly moderates the negative relationship between duality and profitability, as well as board gender diversity and profitability.

Practical implications

This study made some policy recommendations to policymakers. Duality should be avoided in PSX firms because it is significantly inversely related to profitability and IC. Second, female board participation should be subjective. Third, because the findings indicate that Pakistani firms lack true board independence, the Securities and Exchange Commission of Pakistan should take additional steps to ensure that the board is truly independent.

Originality/value

To the best of the authors’ knowledge, this is the first study of its kind to study the moderating effect of IC between corporate governance and firm performance.

Details

Corporate Governance: The International Journal of Business in Society, vol. 23 no. 6
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 Pakistan…

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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