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1 – 10 of 13Poonam Oberoi and Fatiha Naoui-Outini
This study aims to investigate purchasing manager’s core competencies during supplier collaboration and explain the mechanism through which these competencies can affect…
Abstract
Purpose
This study aims to investigate purchasing manager’s core competencies during supplier collaboration and explain the mechanism through which these competencies can affect purchasing firm’s innovative performance.
Design/methodology/approach
The authors conducted 22 semidirective interviews with managers in diverse functions such as purchasing, supply-chain management and product development across industries and across nations (mostly India and France), which allow to formulate the propositions.
Findings
Through open coding, the authors identify three path-dependent, causally ambiguous and socially complex core competencies of purchasing managers: relational and emotional, communicational and creative and cognitive competencies; and through axial coding, the authors explain how these intangible core competencies support implementation of market orientation. To provide supporting arguments for the propositions, the authors use the resource-based view of the firm and dynamic capability theory.
Research limitations/implications
The first theoretical contribution of this study is focusing on the impact of competency–capability dyad in terms of performance. The second theoretical contribution of this study is to identify market orientation as a flexible and dynamic managerial capability.
Practical implications
The first managerial contribution is that the authors have identified and described three sets of a purchasing manager’s core competencies during supplier collaboration that affect the firm’s performance: relational and emotional, communicational and creative and cognitive competencies. The second managerial contribution relates to the mechanism through which purchasing managers’ core competencies during supplier collaboration affect firms’ outcomes.
Originality/value
The value of the results is in the explanation of the mechanism, i.e. market orientation dynamic capability, through which the competencies of purchasing managers can affect purchasing firm’s innovative performance.
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This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of…
Abstract
Purpose
This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.
Design/methodology/approach
Using a sample of firm-quarters from 2017 to 2020, the authors conduct both univariate and regression analyses. We use hand-collected data for auditor tenure, SEC comment letters, and non-GAAP variables.
Findings
First, the authors find that the likelihood of disclosing non-GAAP earnings monotonically increases with auditor tenure on a univariate basis. Second, auditor tenure is negatively associated with aggressive non-GAAP reporting. Third, the authors document evidence of aggressive reporting in general; that is, items excluded in calculating non-GAAP earnings are associated with future performance. However, the association declines with longer auditor tenure. Finally, the authors report evidence that the likelihood of receiving an SEC comment letter that contains non-GAAP comments decreases with longer auditor tenure.
Practical implications
The results show that regulators need to consider both GAAP and non-GAAP disclosures’ costs and benefits when enacting auditor tenure regulation. Investors can benefit from the findings in evaluating the quality of non-GAAP earnings. The findings are also relevant to the SEC when allocating limited resources in monitoring non-GAAP reporting.
Originality/value
To the best of the authors’ knowledge, this is the first study showing that auditor tenure is associated with the quality of non-GAAP earnings. Given that financial reporting quality should be understood as a comprehensive system comprising both mandatory and voluntary disclosures, this study complements the literature that examines the effect of auditor tenure on financial reporting quality using GAAP reporting.
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Alyssa Dana Adomaitis, Diana Saiki and Juan del Pozo Severino
This study examined perceived brand attractiveness of and identification with fashion luxury brands given different levels of sexuality in advertisements. Sex in advertisements…
Abstract
Purpose
This study examined perceived brand attractiveness of and identification with fashion luxury brands given different levels of sexuality in advertisements. Sex in advertisements has become increasingly more common to generate attention and interest in fashion luxury products, with limited research on its influence on the consumer. However, the use of sexuality in luxury advertisements may counter the ethical expectations of brands by the current consumer in the United States.
Design/methodology/approach
A sample of 1,266 males and females completed a survey on brand attractiveness and identification after examining an advertisement of a luxury fashion product. Participants were assigned an advertisement that featured a same-gendered model at one of four levels of sexuality (fully clothed to nude). IBM SPSS Statistics was used to analyze the data which included descriptive statistics and a two-way multivariate analysis of variance followed by an analysis of variance.
Findings
The results indicated that less sexuality in luxury advertisements was better in generating attractiveness to and identification with the brand. The advertisements with models fully clothed were rated highest on brand attractiveness and identification. These relationships were statistically significant among groups of men and women.
Originality/value
These findings are important to scholars and marketers of luxury brands as sexuality in luxury brands continues to increase and becomes more provocative, as well as socially conscious.
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Thomas Koerber and Holger Schiele
This study aims to examine decision factors for global sourcing, differentiated into transcontinental and continental sourcing to obtain insight into locational aspects of…
Abstract
Purpose
This study aims to examine decision factors for global sourcing, differentiated into transcontinental and continental sourcing to obtain insight into locational aspects of sourcing decisions and global trends. This study analyzed various country perceptions to reveal their influence on sourcing decisions. The country of origin (COO) theory explains why certain country perceptions and images influence purchasing experts in their selection of suppliers.
Design/methodology/approach
This study used a two-study approach. In Study 1, the authors conducted discrete choice card experiments with 71 purchasing experts located in Europe and the USA to examine the importance of essential decision factors for global sourcing. Given the clear evidence that location is a factor in sourcing decisions, in Study 2 the authors investigated purchasers’ perceptions and images of countries, adding country ranking experiments on various perceived characteristics such as quality, price and technology.
Findings
Study 1 provides evidence that the purchasers’ personal relationship with the supplier plays a decisive role in the supplier selection process. While product quality and location impact sourcing decisions, the attraction of the buying company and cultural barriers are less significant. Interestingly, however, these factors seem as important as price to respondents. This implies that a strong relationship with suppliers and good quality products are essential aspects of a reliable and robust supply chain in the post-COVID-19 era. Examining the locational aspect in detail, Study 2 linked the choice card experiments with country ranking experiments. In this study, the authors found that purchasing experts consider that transcontinental countries such as Japan and China offer significant advantages in terms of price and technology. China has enhanced its quality, which is recognizable in the country ranking experiments. Therefore, decisions on global sourcing are not just based on such high-impact factors as price and availability; country perceptions are also influential. Additionally, the significance of the locational aspect could be linked to certain country images of transcontinental suppliers, as the COO theory describes.
Originality/value
The new approach divides global sourcing into transcontinental and European sourcing to evaluate special decision factors and link these factors to the locational aspect of sourcing decisions. To deepen the clear evidence for the locational aspect and investigate the possible influence of country perceptions, the authors applied the COO theory. This approach enabled authors to show the strong influence of country perception on purchasing departments, which is represented by the locational effect. Hence, the success of transcontinental countries relies not only on factors such as their availability but also on the purchasers’ positive perceptions of these countries in terms of technology and price.
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The study explores manufacturers' supply chain social capital (SCSC) (structural social capital and relational social capital) and supply chain performance, respectively, as…
Abstract
Purpose
The study explores manufacturers' supply chain social capital (SCSC) (structural social capital and relational social capital) and supply chain performance, respectively, as drivers and outcome of green supply chain management practices (GSCMPs). Additionally, the study explores the direct relationship between SCSC and supply chain performance of manufacturers.
Design/methodology/approach
The author develops and tests a research model grounded in the resource-based view and the natural resource-based view theory using survey data from 100 manufacturing firms operating in Ghana. The measurement model and hypothesized paths were examined using partial least squares structural equation modeling.
Findings
The findings revealed that relational social capital of manufacturers has a positive and significant relationship with supply chain performance, but structural social capital does not. Additionally, manufacturers' structural social capital and relational social capital were found to have a positive and significant relationship with GSCMPs. Lastly, GSCMPs were found to have a positive and significant relationship with supply chain performance.
Originality/value
The study contributes to the limited literature demonstrating the contribution of intangible relational assets, specifically SCSC, toward GSCMPs implementation.
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Nodirbek Bakhromzhon Ugli Anvarjonov, Ki-Hyun Um, DeYu Zhong and Eun-Kyu Shine
The principal research objective entails examining the nexus between green supplier selection and green performance while scrutinizing the moderating role of governance…
Abstract
Purpose
The principal research objective entails examining the nexus between green supplier selection and green performance while scrutinizing the moderating role of governance mechanisms, specifically process control and outcome control, in shaping this association.
Design/methodology/approach
To assess our hypotheses, this study obtained data from Chinese manufacturing sectors and utilized regression analysis on a dataset consisting of 295 samples.
Findings
This study enriches the sustainable supply chain management literature by emphasizing the influence of green supplier selection on a firm’s green performance and the moderating effects of outcome and process control, offering practical insights for industry professionals.
Originality/value
This study enriches the sustainable supply chain management literature by emphasizing the influence of supplier selection on a firm’s environmental performance and the moderating effects of outcome and process control, offering practical insights for industry professionals.
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Muhammad Mohsin Khalil and Waqar Ahmed
In recent years, technological advancement has played a crucial role in the growth of emerging economies. However, as with any novel technological development, there are often…
Abstract
Purpose
In recent years, technological advancement has played a crucial role in the growth of emerging economies. However, as with any novel technological development, there are often concerns and hesitations surrounding its implementation. This study aims to investigate the factors influencing blockchain adoption and usage. Thereby evaluating its impact on supply chain performance.
Design/methodology/approach
This is a deductive research based on the modified form unified theory of acceptance and use of technology, which is a persuasive model that has been used in numerous studies on the acceptance and usage of information technology systems. For this study, valid data was collected from 129 management-level supply chain professionals and policymakers working in diverse manufacturing industries. The collected data was used for testing hypotheses by deploying the structural equation modeling technique.
Findings
The findings of this study reveal that facilitating conditions and technology readiness highly are key influencers for organizations to implement this disruptive technology. Moreover, blockchain adoption and usage can significantly enhance supply chain performance.
Originality/value
Blockchain technology is a novel and promising disruptive technology that industries are looking forward to adopting and using. For the policymakers and supply chain strategists working in a developing country, this study offers a comprehensive viewpoint on the swift acceptance and usage of blockchain technology to facilitate supply chain operations.
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The study aims to examine the impact of three types of supply chain integration (SCI) on supply chain flexibility (SCF), investigate the impact of SCF on supply chain performance…
Abstract
Purpose
The study aims to examine the impact of three types of supply chain integration (SCI) on supply chain flexibility (SCF), investigate the impact of SCF on supply chain performance (SCP) and analyse the indirect impact of SCI on SCP by considering the mediating role of SCF within the manufacturing sector of Jordan.
Design/methodology/approach
This study used a quantitative approach to validate the study model. An online self-completed questionnaire was used to gather data from 219 participants from managers in various Jordanian manufacturing firms. SmartPLS software was used to perform structural equation modelling to test the formulated hypotheses.
Findings
Based on the findings of the study, firms in Jordan's manufacturing sector would benefit from developing an integrative and flexible supply chain to boost SCP in the present volatile, uncertain, complex and speculative market. In addition, SCP was significantly influenced by investments in supply chain management practices related to SCI and SCF. Moreover, SCF significantly moderated the relationship between SCI and SCP. Thus, SCI and SCF assisted firms in reaching their highest potential performance through increased productivity, decreased expenses and increased satisfaction of their customers.
Research limitations/implications
The study employed a cross-sectional design using SCF as a single construct. Future research should look into the specific type of SCFs that have an immense effect on SCP and how these types are affected by the three types of SCI. Furthermore, future research ought to employ probability sampling techniques to improve the generalizability of results or using a longitudinal data-collection design. Finally, additional research should be conducted to validate the findings of this study by replicating it in other specific industries or countries.
Originality/value
The study fills an identified gap based on previous studies by exploring the linkages between SCI, SCF and SCP in the context of manufacturing sector. Moreover, based on the relational view theory, the study proposed an assessment mechanism for SCP for firms based on the link between three types of SCI and SCF.
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Nikunj Kumar Jain, Kaustov Chakraborty and Piyush Choudhary
The purpose of this study is to develop a conceptual framework to understand how industry 4.0 technologies can help firms building supply chain resilience (SCR). With the…
Abstract
Purpose
The purpose of this study is to develop a conceptual framework to understand how industry 4.0 technologies can help firms building supply chain resilience (SCR). With the increasing in turbulent business environment and other disruptive events, firms want to build robust and risk resilience supply chains. The study also explores the role of supply chain visibility (SCV) and environmental dynamism (ED) on the relationship between Industry 4.0 and SCR.
Design/methodology/approach
Survey data from 354 firms designated by the Indian Ministry of Petroleum and Natural Gas, as well as organizations that work with these oil and gas firms was analyzed with structural equation modelling, hierarchical linear regression and necessary conditions analysis.
Findings
The findings reveal that Industry 4.0 base technologies enable firms to develop and exploit SCV to build SCR. Furthermore, Industry 4.0 base technologies substantially correlate with SCV under the differential effect of ED, improving SCR.
Research limitations/implications
The cross-sectional data restrict the generalizability of the findings to other geographies and sectors.
Originality/value
This study can assist managers in making well-informed decisions about the strategic use of technology to increase SCV and foster resilient supply chains.
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Frank Bodendorf, Sebastian Feilner and Joerg Franke
This paper aims to explore the significance of resource sharing in business to capture new market opportunities and securing competitive advantages. Firms enter strategic…
Abstract
Purpose
This paper aims to explore the significance of resource sharing in business to capture new market opportunities and securing competitive advantages. Firms enter strategic alliances (SAs), especially for designing new products and to overcome challenges in today’s fast changing environment. Research projects have dealt with the creation of SAs, however without concrete referencing the impact on selected supply chain resources. Furthermore, academia rather focused on elaborating the advantages and disadvantages of SAs and how this affects structural changes in the organization than examining the effects on supply chain complexity and performance.
Design/methodology/approach
The authors collected and triangulated a multi-industry data set containing primary data coming from more than 200 experts in the field of supply chain management along and secondary data coming from Refinitiv’s joint ventures (JVs) and SA database and IR solutions’ database for annual reports. The data is evaluated in three empirical settings using binomial testing and structural equation modeling.
Findings
The results show that nonequity SAs and JVs have varying degrees of impact on supply chain resources due to differences in the scope of the partnership. This has a negative impact on the complexity of the supply chain, with the creation of a JV leading to greater complexity than the creation of a nonequity SA. Furthermore, the findings prove that complexity negatively impacts overall supply chain performance. In addition, this study elaborates that increased management capabilities are needed to exploit the potentials of SAs and sheds light on hurdles that must be overcome within the supply network when forming a partnership. Finally, the authors give practical implications on how organizations can cope with increasing complexity to lower the risk of poor supply chain performance.
Originality/value
This study investigates occurring challenges when establishing nonequity SAs or JVs and how this affects their supply chain by examining supply networks in terms of complexity and performance.
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