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11 – 17 of 17Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.
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Tochukwu Ben C. Onyido, Zoe Allman, Pamela Hardaker, Deepa Rughani and Allan Letinov
The paper looks at the feasibility of university placements supporting small and medium-scale enterprises (SMEs) to operate in a sustainable manner. Due to size and resource…
Abstract
Purpose
The paper looks at the feasibility of university placements supporting small and medium-scale enterprises (SMEs) to operate in a sustainable manner. Due to size and resource constraints, many SMEs may regard sustainability more as a burden than a value-adding commercial strategy.
Design/methodology/approach
A two-year study was conducted on the sustainability-themed placements of 101 students of De Montfort University, United Kingdom, in SMEs. The placements were designed with the purpose of acting as a traditional work experience scheme while also equipping students with learning, skills and orientation with which to act as sustainability champions within companies. The study combined the use of students' reflections (via tools such as monthly logbooks) with interviews and questionnaire surveys of both employers and students, in order to evaluate the outcomes of the placements.
Findings
Students engaged with the sustainability aspect of their placements mainly by obtaining information on the sustainability performance of SMEs, with significant engagement also occurring in the areas of sustainability advocacy (e.g. proposing socio-environmental plans to companies) and initiatives/action.
Practical implications
Placements can potentially serve as a means of knowledge generation for universities while providing SMEs with cost-effective staff and innovation sustainability resources.
Originality/value
A circular approach to university placement programmes is proposed whereby the knowledge gained from previous placements about SMEs' sustainability performance is used to prepare later cohorts of placement students with a pragmatic understanding of challenges and opportunities related to the implementation of sustainability by SMEs.
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The study of strategy is the study of how firms gain and maintain a competitive advantage in the marketplace. It is an examination of both the types of strategy that appear to be…
Abstract
The study of strategy is the study of how firms gain and maintain a competitive advantage in the marketplace. It is an examination of both the types of strategy that appear to be most successful in a given situation, as well as the organizational resources, systems, principles, and processes that create, transform, and carry out strategic action in competitive arenas. Since its development as a distinct disciplinary area, strategy research has focused primarily on large, cross-sectional studies of quantitative data gathered through questionnaires, archival sources such as financial reports, and commercial data bases such as PIMS and COMPUSTAT. These analyses have focused on, and revealed, patterns of strategy content, formulation processes, and competitive interaction that exist across firms within a given competitive context and that explain variations in performance across firms. These results have led to the development of several basic theoretical frameworks that help us to understand and predict competitive activity and organizational performance.
Pamela J. Zelbst, Kenneth W. Green, Victor E. Sower and Gary Baker
The paper's aim is to theorize and assess a structural model that incorporates radio frequency identification (RFID) technology utilization and supply chain information sharing as…
Abstract
Purpose
The paper's aim is to theorize and assess a structural model that incorporates radio frequency identification (RFID) technology utilization and supply chain information sharing as antecedents to supply chain performance.
Design/methodology/approach
Data from a sample of 155 manufacturing sector and service sector organizations were collected and the model was assessed following a structural equation methodology.
Findings
RFID technology utilization does not directly impact supply chain performance. Adoption of RFID technology, however, leads to improved information sharing among supply chain members, which in turn leads to improved supply chain performance.
Research limitations/implications
RFID technology utilization is in the introductory and growth stages of the technology utilization life cycle. Interpretation of the results should be tempered in light of this early stage of adoption.
Practical implications
Practitioners can expect improved customer satisfaction through the implementation of RFID technology and the information sharing that the technology facilitates.
Originality/value
The study offers empirical support for the adoption of RFID technology within an enterprise resource planning context for the purpose of improving supply chain performance.
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Pamela Danese and Pietro Romano
This research intends to investigate whether there are synergies that a firm could or should exploit by simultaneously implementing customer and supplier integration. In…
Abstract
Purpose
This research intends to investigate whether there are synergies that a firm could or should exploit by simultaneously implementing customer and supplier integration. In particular, the aim is to analyze the impact of customer integration on efficiency, and the moderating role of supplier integration.
Design/methodology/approach
This study analyzes data from a sample of 200 manufacturing plants. Two hypotheses are tested through a hierarchical regression analysis. Customer and supplier integration constructs consider items related to different aspects of the integration (e.g. sharing of production plans and customers' forecasts, feedback on performance, communication on quality considerations and design changes, joint quality improvement efforts, close contact, partnerships). The focus of the integration clearly extends beyond the dyad, as it includes the integration of focal operations upstream and downstream, with both suppliers and customers.
Findings
Supplier integration positively moderates the relationship between customer integration and efficiency, whereas the analyses do not support the hypothesis that in general customer integration positively impacts on efficiency. They also reveal that, when supplier integration is at a low level, customer integration can even produce a reduction in efficiency.
Practical implications
Efficiency performance optimization requires levering simultaneously on customer and supplier integration to foster their interaction, rather than investing and acting on customer integration only. In addition, before deciding whether to invest in customer integration, managers should ascertain the level of supplier integration, since it acts as a prerequisite for the successful implementation of customer integration.
Originality/value
Compared with previous studies investigating the main impact of customer and supplier integration on a company's performance, this research analyzes a model that considers the interaction effect between these integration strategies. This provides a number of original implications for the interpretation of the relationship between customer and supplier integration and efficiency.
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Anupam Kumar, Adams Steven and John-Patrick Paraskevas
This study investigates the relationship between buyer-supplier top management team (TMT) demographic misalignment (defined as differences in TMT composition based on background…
Abstract
Purpose
This study investigates the relationship between buyer-supplier top management team (TMT) demographic misalignment (defined as differences in TMT composition based on background, age and gender) and environmental performance (EVP).
Design/methodology/approach
The empirical setting is publicly held US manufacturing firms that are present in both the Kinder, Lydenberg and Domini’s (KLD's) annual EVP ratings and Bloomberg's supply chain database. The study employs panel data regression methods on an unbalanced panel dataset of 7,493 dyad-year observations comprising 427 unique firms.
Findings
The research shows that misalignment in functional background and gender composition between TMTs have a negative outcome on both the buyer's and the suppliers' EVP. However, increasing presence of females across TMTs has a positive influence on EVP. Further, the research shows that misalignment based on age between the TMTs does not impact EVP in any significant way. On the contrary, increasing age across TMTs is a significant predictor of EVP.
Originality/value
This study builds on existing works in TMT heterogeneity and adds context to the heightening belief in the positive linkage between heterogeneity and performance through extension to a boundary spanning interfirm context.
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