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This study aims to provide a measurement model, and the underlying constructs and items, for Logistics 4.0 in manufacturing companies. Industry 4.0 technology for logistics processes has been termed Logistics 4.0. Logistics 4.0 and its elements have seen varied conceptualizations in the literature. The literature has mainly focused on conceptual and theoretical studies, which supports the notion that Logistics 4.0 is a relatively young area of research. Refinement of constructs and building consensus perspectives and definitions is necessary for practical and theoretical advances in this area.

Based on a detailed literature review and practitioner focus group interviews, items of Logistics 4.0 for manufacturing enterprises were further validated by using a large-scale survey with practicing experts from organizations located in Central Europe, the Northeastern United States of America and Northern Thailand. Exploratory and confirmatory factor analyses were used to define a measurement model for Logistics 4.0.

Based on 239 responses the exploratory and confirmatory factor analyses resulted in nine items and three factors for the final Logistics 4.0 measurement model. It combines “the leveraging of increased organizational capabilities” (factor 1) with “the rise of interconnection and material flow transparency” (factor 2) and “the setting up of autonomization in logistics processes” (factor 3).

Practitioners can use the proposed measurement model to assess their current level of maturity regarding the implementation of Logistics 4.0 practices. They can map the current state and derive appropriate implementation plans as well as benchmark against best practices across or between industries based on these metrics.

Logistics 4.0 is a relatively young research area, which necessitates greater development through empirical validation. To the best of the authors knowledge, an empirically validated multidimensional construct to measure Logistics 4.0 in manufacturing companies does not exist.

The purpose of the article is to demonstrate how agency theory has been used to address the dynamics involved in supply chain management. It is also dedicated to suggesting an agenda for future research.

We performed an integrative literature review, based on the process detailed by Botelho et al. (2011), with search filters. The articles were obtained from the Scopus and Web of Science databases using the keywords “supply chain” and “agency theory”, with a subsequent analytical filter for “management”. The search initially identified 205 articles. After two screenings, 56 articles were selected for analysis.

Despite attempts to infer the importance of research on agency theory in supply chain management, its application to the discipline is scarce. Clearly, agency theory provides valuable insights into the relationships in the supply chain. In the studies analyzed, the dynamics of performance, risk, sustainability, dyadic and inter-firm relationships, and supplier management are predominant.

When considering unwanted behaviors throughout the supply chain, agency theory fills the explanatory gaps for these facts. It also proves to be a useful tool to answer mainly the dilemmas of underlying theories, such as transaction cost theory, resource-based view and network theory. Rare are the studies that examine the current state of the application of agency theory in the supply chain literature in the management field.

This study investigates how asset specificity, relational governance and firm adaptability relate with supply chain integration (SCI), considering selected food processing firms (FPFs) in Uganda.

This study applies a quantitative research methodology. This research draws on a sample of 103 FPFs that have been selected from a population of 345 FPFs located in Kampala district. Hypothesis testing was done using Smart PLS version 3.

Asset specificity has a significant positive relationship with SCI, and firm adaptability partially mediates this relationship. Also, there is a full mediation impact of firm adaptability on the relationship between relational governance and SCI.

This study focused on perceptual measures to get responses from managers on the level of integration with key suppliers and customers, yet firms deal with a number of suppliers and customers.

This study contributes to existing literature on SCI by applying the transaction cost theory. The study focuses on the influence of asset specificity, relational governance and firm adaptability on SCI in the food processing sector. Literature on relational governance in supply chain using the transaction cost theory remains scanty. Few studies have also focused on firm adaptability as a mediator in the FPS with specific focus on Uganda, yet the sector is highly faced with uncertain events. The uncertain events in the sector and in developing countries call for adaptive strategies. Additionally, this study is the first to use firm adaptability to mediate the influence of asset specificity and relational governance on SCI more so in a developing country like Uganda where the FPS is one of the most important in the economy.

This study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.

The data were collected using the Scopus database and a bibliometric and qualitative coding analysis with the keywords “blockchain” and “accounting” or “auditing” or “accountability.” Of the 514 initial sources, 93 peer-reviewed papers, book chapters and conference proceedings in the areas of business, management and accounting were finally selected. Nonscientific sources such as nonpeer-reviewed books and white papers were excluded.

This study reveals a promising and multidisciplinary field of research dominated by scholars and less by practitioners. Qualitative research, especially discourse analysis, is the most used method among authors. This study gives some useful insights about blockchain's definition and characteristics, business models, processes involved, connection with other technologies and relationships with accounting theories. Among the most interesting insights, the results confirm that technology as an external force can create an intersection among several research areas: accounting, auditing, accountability, business, management, computer science and engineering fields. Finally, in terms of research themes, although blockchain has a clear effect on auditing accounting, the links with the area of accountability are less clear and validated.

This study highlights the current state of the field, combining methodological approaches and providing valuable future research insights. Additionally, it is also a starting point for professionals to fully understand blockchain's characteristics and potential with a constructive and systemic approach.

This study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles, concepts and the key elements to support the analysis and representation of circular economy (CE)–related activities and information; (2) explore how and to what extent current IR practices are including and disclosing CE-related information; (3) investigate through an exploratory case study the interplays between IR and CE.

Building on a theoretical analysis of the interplays between CE and IR, this study first performs textual content analysis on a dataset of 84 integrated reports to determine the type and extent of CE-related disclosure. Subsequently, the article presents and discusses an exploratory case study developed according to an action research perspective.

Through textual content analysis, the study provides data on CE-related reporting practices for 74 organizations operating worldwide, highlighting differences in reporting choices and emphasizing the role played by IR concepts. Through the exploratory case study, this article provides insights on how IR principles support the analysis and the (re)presentation of CE-related information.

Content analysis is used to explore how and to what extent companies disclose CE-related information, not to investigate the quality of such disclosure. Only one single exploratory case study is used.

This article advocates to embed CE data into integrated reports and according to IR principles. The exploratory case study offers useful insights and examples.

This work represents one of the first studies advocating and exploring the interplays between CE and IR. Additionally, this study aids in the development of a more standardized and established terminology for CE research and reporting practices.

Drawing on the theory of contingency, the aim of this work is to understand how supply chain-related contingencies, arising from climate change, are related to changes in the organisational structure of firms. Further, the authors explore how this relationship influences the perception of sustainability managers on the adoption of low-carbon operations management practices and their related benefits.

To achieve this goal, this research uses NVivo software to gather evidence from interviews conducted with ten high-level managers in sustainability and related areas from seven leading companies located in Brazil.

The authors present four primary results: a proposal of an original framework to understand the relationship between contingency theory, changes in organisational structure to embrace low-carbon management, adoption of low-carbon operations practices and benefits from this process; the discovery that an adequate low-carbon management structure is vital to improve the organisations’ perceptions of potential benefits from a low-carbon strategy; low-carbon management initiatives tend to emerge from an organisation’s existing environmental management systems; and controlling and monitoring climate contingencies at the supply chain level should be permanent and systematic.

Based on the knowledge of the authors, to date, this work is the first piece of research that deals with the complexity of putting together contingency theory, climate-change contingencies at the supply chain level, organisational structure for low-carbon management and low-carbon operations management practices and benefits. This research also highlights evidence from an emerging economy and registers future research propositions.