Search results

1 – 10 of 42
Open Access
Article
Publication date: 5 June 2020

Reiner Quick and Petra Inwinkl

This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers…

6519

Abstract

Purpose

This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers. The authors investigate the effects of the type of assurance provider and the level of assurance provided on decisions by banks to grant credit, make their own personal investments or recommend share purchases to their customers. The study aims to expand the domain of assurance on CSR reports (CSRR) by taking up a call by Cohen and Simnett (2015), who ask for behavioral research on how non-financial report’s intended users interpret and react to assurance.

Design/methodology/approach

The paper is based on an experiment case on a fictitious company with a 2 × 2 + 1 between-subjects design. To overcome concerns regarding external validity and to prove results in a real-world setting, the authors selected German bank directors as subjects due to the extremely high relevance of banks to the German economy. The authors investigated the perceptions of 69 bank directors and analyzed the influence of CSR assurance on their decisions.

Findings

The findings suggest that assurance positively influences confidence in CSRR and that, consequently, bankers are more likely to make favorable decisions toward the reporting companies, such as approving applications for credit, investing themselves in the company or recommending the purchase of shares to their clients. These effects are stronger when an accounting firm provides the assurance and when the assurance level is reasonable rather than limited.

Research limitations/implications

The arguments presented are, strictly speaking, limited to the case in the experiment and the views held by the bank directors at the time the authors sent out the questionnaires. Moreover, the cell sizes are quite small. Nevertheless, the authors were able to find highly significant results.

Practical implications

The main implication of the paper is that the purchase of CSRR assurance services has a positive effect on bank directors’ perceptions and decisions. They favor the provision of such services by accounting firms and they prefer a reasonable assurance level. Thus, it can be concluded that bank directors perceive quality differences between assurance providers, are able to recognize the difference between reasonable and limited assurance and that the related information is relevant for their decisions.

Originality/value

This paper fulfils an identified need to study the influence of CSRR assurance on decisions by bank directors. The observation of a high decisions-usefulness of CSRR assurance suggests that regulators should consider mandating some form of assurance on non-financial reports throughout the EU member states.

Details

Meditari Accountancy Research, vol. 28 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

1315

Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 19 October 2023

Pauline van Beusekom – Thoolen, Paul Holmes, Wendy Jansen, Bart Vos and Alie de Boer

This paper aims to explore the interdisciplinary nature of coordination challenges in the logistic response to food safety incidents while distinguishing the food supply chain…

Abstract

Purpose

This paper aims to explore the interdisciplinary nature of coordination challenges in the logistic response to food safety incidents while distinguishing the food supply chain positions involved.

Design/methodology/approach

This adopts an exploratory qualitative research approach over a period of 11 years. Multiple research periods generated 38 semi-structured interviews and 2 focus groups. All data is analysed by a thematic analysis.

Findings

The authors identified four key coordination challenges in the logistics response to food safety incidents: first, information quality (sharing information and the applied technology) appears to be seen as the biggest challenge for the response; second, more emphasis on external coordination focus is required; third, more extensive emphasis is needed on the proactive phase in the logistic response; fourth, a distinct difference exists in the position’s views on coordination in the food supply chain. Furthermore, the data supports the interdisciplinary nature as disciplines such as operations management, strategy and organisation but also food safety and risk management, have to work together to align a rapid response, depending on the incident’s specifics.

Research limitations/implications

The paper shows the need for comprehensively reviewing and elaborating on the research gap in coordination decisions for the logistic response to food safety incidents while using the views of the different supply chain positions. The empirical data indicates the interdisciplinary nature of these coordination decisions, supporting the need for more attention to the interdisciplinary food research agenda. The findings also indicate the need for more attention to organisational learning, and an open and active debate on exploratory qualitative research approaches over a long period of time, as this is not widely used in supply chain management studies.

Practical implications

The results of this paper do not present a managerial blueprint but can be helpful for practitioners dealing with aspects of decision-making by the food supply chain positions. The findings help practitioners to systematically go through all phases of the decision-making process for designing an effective logistic response to food safety incidents. Furthermore, the results provide insight into the distinct differences in views of the supply chain positions on the coordination decision-making process, which is helpful for managers to better understand in what phase(s) and why other positions might make different decisions.

Social implications

The findings add value for the general public, as an effective logistic response contributes to consumer’s trust in food safety by creating more transparency in the decisions made during a food safety incident. As food sources are and will remain essential for human existence, the need to contribute to knowledge related to aspects of food safety is evident because it will be impossible to prevent all food safety incidents.

Originality/value

As the main contribution, this study provides a systematic and interdisciplinary understanding of the coordination decision-making process for the logistic response to food safety incidents while distinguishing the views of the supply chain positions.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Article
Publication date: 24 December 2020

Amin Maghsoudi and Mohammad Moshtari

This paper identifies the challenges during a recent disaster relief operation in a developing country where the humanitarian response is dominated by national actors, with…

11328

Abstract

Purpose

This paper identifies the challenges during a recent disaster relief operation in a developing country where the humanitarian response is dominated by national actors, with international actors having a minor role.

Design/methodology/approach

A case study design is used; the main data sources are semi-structured interviews with 43 informants involved in the 2017 Kermanshah earthquake relief operation.

Findings

The findings suggest that humanitarian practitioners deal with multiple challenges during disaster relief operations. One group of challenges relates to humanitarian logistics (HL) like needs assessment, procurement, warehousing, transportation and distribution, all widely discussed in the literature. Another involves the growing use of social media, legitimacy regulations and the engagement of new humanitarian actors (HAs) like social media activists and celebrities. These factors have not been extensively studied in the literature; given their growing influence, they require more scholarly attention.

Practical implications

The findings will help humanitarian practitioners and policymakers better understand the challenges involved in disaster relief operations conducted by multiple actors and thus help them improve their practices, including the creation of proper regulations, policies and logistics strategies.

Originality/value

The study uses primary data on a recent disaster to assess and extend the findings of previous studies regarding HL challenges. It also elaborates on the critical non-logistical challenges that influence aid delivery in emergency responses, including the growth of social media, regulations and the engagement of new HAs. The results may motivate future empirical and modelling studies to investigate the identified challenges and identify practices to mitigate them.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 11 no. 1
Type: Research Article
ISSN: 2042-6747

Keywords

Content available
Article
Publication date: 22 March 2011

507

Abstract

Details

Managerial Auditing Journal, vol. 26 no. 3
Type: Research Article
ISSN: 0268-6902

Open Access
Article
Publication date: 13 February 2017

Ehsan Sabet, Nahid Yazdani and Sander De Leeuw

The purpose of this paper is to define the “fast evolving industry” (FEI) and its supply chain management (SCM) challenges. The authors review and structure the literature…

30931

Abstract

Purpose

The purpose of this paper is to define the “fast evolving industry” (FEI) and its supply chain management (SCM) challenges. The authors review and structure the literature regarding integration strategies and implementation methods to develop a strategic decision-making framework for SCM in the FEI.

Design/methodology/approach

The authors conduct a review of SCM literature, including supply chain strategy, supply chain integration (SCI), agile and responsive supply chain and SCM for innovative and fast-changing industries. The authors develop a conceptual model and a decision-making framework and use four mini cases to provide support for the model and framework.

Findings

The FEI, characterised by a high level of innovation and differentiation, short products/services lifecycle and high variety, is yet to be fully defined. Inherent uncertainty in FEI supply systems makes SCM in these industries a complex but strategic task for their managers. The framework and the model offered in this study, which employ a core competency concept and provide risk management strategies, offer a strategic tool for managers and scholars in the field to optimise their integration strategies and to operationalise integration decisions.

Originality/value

Little research has been published on transferable and cross-industrial SCM in FEIs. This paper defines the FEI and its resource-related concerns and then offers a conceptual model and a strategic decision-making framework for SCI in FEIs.

Details

The International Journal of Logistics Management, vol. 28 no. 1
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 24 August 2020

Rajali Maharjan, Yashaswi Shrestha, Biplob Rakhal, Saurav Suman, Jurgen Hulst and Shinya Hanaoka

The purpose of this study is to develop a methodology which amalgamates quantitative and qualitative approaches to determine the best placement of mobile logistics hubs (MLH) to…

3660

Abstract

Purpose

The purpose of this study is to develop a methodology which amalgamates quantitative and qualitative approaches to determine the best placement of mobile logistics hubs (MLH) to be established in different parts of Nepal as a part of real-life project, “Augmentation of National and Local-Level Emergency Logistics Preparedness in Nepal” (2017–2020), implemented by the World Food Programme in cooperation with the Government of Nepal.

Design/methodology/approach

The study develops a methodology using a combination of a modified version of the maximal covering location problem (MCLP) and focus group discussion. The MCLP model is used to determine the optimal number and spatial location of MLHs, and focus group discussion is used to identify the five first-priority strategic MLH locations using expert knowledge.

Findings

The authors identify the five first-priority locations for establishing MLHs using an amalgamation of quantitative approach (mathematical model) and qualitative approach (focus group discussion). By amalgamating mathematical model with expert knowledge, findings acceptable to a wide range of stakeholders are obtained. The focus group discussion helps to pinpoint the location of MLHs to city-level granularity which is otherwise impossible with data available on hand.

Research limitations/implications

Although multiple experts’ judgements were obtained via focus group discussion, subjectivity and possible bias is inevitable. Overall, the quantitative results of the study are purely based on the data available during the study period; therefore, having updated data could possibly improve the quality of the results.

Originality/value

This study is the first of its kind that uses an amalgamation of mathematical model and expert knowledge to determine the strategic locations of MLHs and has been successful to an extent that the selected locations have been vetted by the government of Nepal for establishing MLHs and are undergoing implementation in real life. This study also considers multiple disaster scenarios and employs the concepts of human development, disaster risk and transportation accessibility to reflect Nepal's socioeconomic, geo-climatic and topographical features.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 10 no. 4
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 8 March 2022

Armin Mahmoodi, Milad Jasemi Zergani, Leila Hashemi and Richard Millar

The purpose of this paper is to maximize the total demand covered by the established additive manufacturing and distribution centers and maximize the total literal weight assigned…

1034

Abstract

Purpose

The purpose of this paper is to maximize the total demand covered by the established additive manufacturing and distribution centers and maximize the total literal weight assigned to the drones.

Design/methodology/approach

Disaster management or humanitarian supply chains (HSCs) differ from commercial supply chains in the fact that the aim of HSCs is to minimize the response time to a disaster as compared to the profit maximization goal of commercial supply chains. In this paper, the authors develop a relief chain structure that accommodates emerging technologies in humanitarian logistics into the two phases of disaster management – the preparedness stage and the response stage.

Findings

Solving the model by the genetic and the cuckoo optimization algorithm (COA) and comparing the results with the ones obtained by The General Algebraic Modeling System (GAMS) clear that genetic algorithm overcomes other options as it has led to objective functions that are 1.6% and 24.1% better comparing to GAMS and COA, respectively.

Originality/value

Finally, the presented model has been solved with three methods including one exact method and two metaheuristic methods. Results of implementation show that Non-dominated sorting genetic algorithm II (NSGA-II) has better performance in finding the optimal solutions.

Open Access
Article
Publication date: 7 December 2020

Stelvia V. Matos, Martin C. Schleper, Stefan Gold and Jeremy K. Hall

The research is based on a critically analyzed literature review focused on the unanticipated outcomes, trade-offs and tensions of sustainable operations and supply chain…

8144

Abstract

Purpose

The research is based on a critically analyzed literature review focused on the unanticipated outcomes, trade-offs and tensions of sustainable operations and supply chain management (OSCM), including the articles selected for this special issue.

Design/methodology/approach

The authors introduce the key concepts, issues and theoretical foundations of this special issue on “The hidden side of sustainable operations and supply chain management (OSCM): Unanticipated outcomes, trade-offs and tensions”. The authors explore these issues within this context, and how they may hinder the authors' transition to more sustainable practices.

Findings

The authors present an overview of unanticipated outcomes, trade-offs, tensions and influencing factors from the literature, and identify how such problems may emerge. The model addresses these problems by highlighting the crucial effect of the underlying state of knowledge on sustainable OSCM decision-making.

Research limitations/implications

The authors limited the literature review to journals that ranked 2 and above as defined by the Chartered Association of Business Schools Academic Journal Guide. The main implication for research is a call to focus attention on unanticipated outcomes as a starting point rather than only an afterthought. For practitioners, good intentions such as sustainability initiatives need careful consideration for potential unanticipated outcomes.

Originality/value

The study provides the first critical review of unanticipated outcomes, trade-offs and tensions in the sustainable OSCM discourse. While the literature review (including papers in this special issue) significantly contributes toward describing these issues, it is still unclear how such problems emerge. The model developed in this paper addresses this gap by highlighting the crucial effect of the underlying state of knowledge concerned with sustainable OSCM decision-making.

Details

International Journal of Operations & Production Management, vol. 40 no. 12
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 8 December 2020

Maximilian Kunovjanek and Christian Wankmüller

The COVID-19 pandemic caused global supply disruptions and shortages that resulted in countries battling over desperately needed (medical) supplies. In this mayhem, additive…

5931

Abstract

Purpose

The COVID-19 pandemic caused global supply disruptions and shortages that resulted in countries battling over desperately needed (medical) supplies. In this mayhem, additive manufacturing (AM) provided relief to the strained healthcare systems and manufacturing environments by offering an alternative way to rapidly produce desired products. This study sheds light on how AM was used globally in response to the COVID-19 pandemic.

Design/methodology/approach

The study undertakes a systematic and content-centric review of 289 additively manufactured products made in response to the COVID-19 pandemic. Additionally, quantitative frequency-based text mining and various descriptive analyses were applied that support the investigation of the subject under regard.

Findings

Results show that AM was primarily used in the medical domain for the production of standard medical items, such as personal protective equipment (PPE) but also for non-obvious and new applications (e.g. swab simulator, rapid diagnostic kits, etc.). Also, certain paradigm shifts were observed, as the effective move to mass production and the mitigation of problems related to certification and standardization emerged as prominent management prospects. Nevertheless, various obstacles arose and remained in the path of lasting AM success, especially with respect to print quality, raw material supply and technological versatility.

Originality/value

Due to the actuality of the topic under investigation, no comparable study has so far been conducted. The systematic review provides a conclusive and precise foundation for further analysis and subsequent discussions. Additionally, no comparable study mapping such a wide array of different AM products exists today.

Details

Journal of Manufacturing Technology Management, vol. 32 no. 9
Type: Research Article
ISSN: 1741-038X

Keywords

1 – 10 of 42