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1 – 10 of 13Ewald 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.
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.
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Raul Beal Partyka and Ely Laureano Paiva
This paper aims to present the vertical integration state-of-the-art and propose an expansion of the operations and supply chain management (OSCM) field by identifying gaps and…
Abstract
Purpose
This paper aims to present the vertical integration state-of-the-art and propose an expansion of the operations and supply chain management (OSCM) field by identifying gaps and bottlenecks.
Design/methodology/approach
This paper uses a systematic literature review based on a sample of 173 OSCM field articles, collected from Scopus and Web of Science databases.
Findings
There are no single factors, such as future costs, structures or skills development, in the decision to vertically integrate operations. It is necessary to combine the vision of production costs with the perspective of governance and transaction costs. In addition, it is essential to consider the competency perspective and its impact on capability building.
Research limitations/implications
Few studies have attempted to understand how vertical integration is used in terms of OSCM research themes and theories. Vertical integration can help companies face challenges and serve as a potential solution for achieving better prices, demand control and quality management.
Practical implications
The significant role of vertical integration mechanisms in supply chains is crucial for managers evaluating a firm's reconfiguration with more vertical operations. Policymakers interested in supporting the smoothness of vertical integration decisions in regulatory agencies play a key role as contingencies.
Social implications
In times of global challenges, vertical integration is a strategy known to be more effective for firms to obtain a competitive advantage, making them more resilient.
Originality/value
This paper addresses gaps in the vertical integration theme and provides insights for future research development.
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Sampson Asumah, Cosmos Antwi-Boateng and Florence Benneh
To endure and cope in the rapidly changing environment, it is required of firms to gain a deeper acquisition of knowledge on market dynamics and subsequently concentrate on…
Abstract
Purpose
To endure and cope in the rapidly changing environment, it is required of firms to gain a deeper acquisition of knowledge on market dynamics and subsequently concentrate on corporations' capacity to create, restructure and integrate their internal and external competences. Hence, the objective of this study is to investigate the influence of eco-dynamic capability (EDC) on the sustainability performance of small and medium-sized enterprises (SMEs).
Design/methodology/approach
Structured questionnaires were used to obtain primary data. The data were solicited from 500 employees and owner-managers of SMEs. The study’s hypotheses were tested using standard multiple regression through IBM SPSS Statistics (version 24).
Findings
The study revealed that EDC has a substantial positive effect on the economic, social and environmental sustainability performance dimensions.
Originality/value
The focus of this study is on EDC. Thus, although dynamic capability has been the subject of substantial study, little is known regarding the effect of EDC on the economic sustainability performance (ESP) (financial), environmental sustainability performance (ENSP) and social sustainability performance (SSP) of SMEs, predominantly amongst SMEs in emerging economies.
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Caroline Ingvarsson, Anette Hallin and Christof Kier
The purpose of this paper is to explore how gamification may be used for project stakeholder engagement.
Abstract
Purpose
The purpose of this paper is to explore how gamification may be used for project stakeholder engagement.
Design/methodology/approach
The paper presents the results of a systematic literature review of extant research concerning the gamification of projects. Based on this, an agenda for future studies is outlined.
Findings
Extant research on the gamification of projects is scarce and scattered among various disciplines, but the engineering fields dominate. The research performed does indicate that gamification may be used for involving stakeholders in projects, primarily by promoting learning, but also by engaging them, motivating action and solving problems.
Research limitations/implications
In several cases, extant research display poor quality in research design and a lack in cross-disciplinary perspectives, which means that more research is needed. The users’ perspective is often lacking. Furthermore, the ideas gamification might be “hidden” within other technologies.
Practical implications
The findings of this research may assist project management practitioners in the endeavor of adopting gamification principles to better involve stakeholders.
Originality/value
The study fills a gap in summarizing the research on how gamification may be used to promote project stakeholder engagement. Based on this, it proposes a research agenda for future research on the use of gamification to promote project stakeholder engagement.
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Imoh Antai and Roland Hellberg
The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint…
Abstract
Purpose
The total defence (TD) concept constitutes a joint endeavour between the military forces and civil defence structures within a TD state. Logistics is essential for such joint collaboration to work; however, the mismatch between military and civil defence logistics structures poses challenges for such joint collaboration. The purpose of this paper is to identify logistics concept areas within the TD framework that allow for military and civil defence collaborations from a logistics operations perspective.
Design/methodology/approach
Pattern-matching analysis is used to compare patterns found in the investigated case with those prescribed from the literature and predicted to occur. The study seeks to identify logistics concepts within TD from the literature and from the events describing the Swedish response to the Covid-19 pandemic. Pattern matching thus allows for the reconciliation of logistics concepts from the literature to descriptions of how the response was handled, albeit under a TD framework.
Findings
Findings show quite distinct foci between the theoretical and observational realms in terms of logistics applications. While the theoretical realm identifies four main logistics concepts, the observational realm identifies five logistics conceptual themes. This goes on to show an incongruence between the military and civil parts of the TD.
Research limitations/implications
This study provides basis for further research into the applications and management of logistics activity within TD and emergency response.
Originality/value
Logistics applications within TD have not, until now, received much attention in the literature. Given this knowledge gap, this study is of original value.
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Renata Konrad, Solomiya Sorokotyaha and Daniel Walker
Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute…
Abstract
Purpose
Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute response phase until more established humanitarian aid organizations can enter. Nevertheless, scant research exists regarding the role of grassroots associations in providing humanitarian assistance during a military conflict. The purpose of this paper is to understand the role of grassroots associations and identify important themes for effective operations.
Design/methodology/approach
This paper adopts a case-study approach of three Ukrainian grassroots associations that began operating in the immediate days of the full-scale invasion of Ukraine. The findings are based on analyzing primary sources, including interviews with Ukrainian volunteers, and are supported by secondary sources.
Findings
Grassroots associations have local contacts and a contextual understanding of population needs and can respond more rapidly and effectively than large intergovernmental agencies. Four critical themes regarding the operations of grassroots associations emerged: information management, inventory management, coordination and performance measurement. Grassroots humanitarian response operations during conflict are challenged by personal security risks, the unpredictability of unsolicited supplies, emerging volunteer roles, dynamic transportation routes and shifting demands.
Originality/value
Grassroots responses are central to humanitarian responses during the acute phase of a military conflict. By examining the operations of grassroots associations in the early months of the 2022 war in Ukraine, the authors provide a unique perspective on humanitarian logistics. Nonetheless, more inclusive models of humanitarian responses are needed to harness the capacities and resilience of grassroots operations in practice.
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Mary S. Mangai, Tyanai Masiya and Galaletsang Masemola
This paper aims to explore police perspectives on community engagement strategies within the context of crime prevention in South Africa, focusing on Johannesburg metropolitan…
Abstract
Purpose
This paper aims to explore police perspectives on community engagement strategies within the context of crime prevention in South Africa, focusing on Johannesburg metropolitan police stations. The study’s objective is to scrutinise the effectiveness and challenges of community policing strategies.
Design/methodology/approach
Through a qualitative research approach, this study conducted unstructured interviews with station commanders and visible policing officers across 10 Johannesburg metropolitan police stations.
Findings
The findings reveal that community policing strategies, such as community–policing forums, sector policing, street patrollers and social media utilisation, can effectively engage communities as partners in crime prevention. However, certain challenges such as resource limitations and difficulties in policing-specific regions, were also identified.
Originality/value
This study contributes to the broader understanding of community–policing partnerships and the practical implications of community–policing strategies in South Africa, suggesting areas for improvement and adaptation to the unique South African context. This knowledge can help optimise efforts to foster stronger relationships between police and communities, bolster public trust and ultimately improve crime prevention outcomes.
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Luiza Ribeiro Alves Cunha, Adriana Leiras and Paulo Goncalves
Due to the unknown location, size and timing of disasters, the rapid response required by humanitarian operations (HO) faces high uncertainty and limited time to raise funds…
Abstract
Purpose
Due to the unknown location, size and timing of disasters, the rapid response required by humanitarian operations (HO) faces high uncertainty and limited time to raise funds. These harsh realities make HO challenging. This study aims to systematically capture the complex dynamic relationships between operations in humanitarian settings.
Design/methodology/approach
To achieve this goal, the authors undertook a systematic review of the extant academic literature linking HO to system dynamics (SD) simulation.
Findings
The research reviews 88 papers to propose a taxonomy of different topics covered in the literature; a framework represented through a causal loop diagram (CLD) to summarise the taxonomy, offering a view of operational activities and their linkages before and after disasters; and a research agenda for future research avenues.
Practical implications
As the authors provide an adequate representation of reality, the findings can help decision makers understand the problems faced in HO and make more effective decisions.
Originality/value
While other reviews on the application of SD in HO have focused on specific subjects, the current research presents a broad view, summarising the main results of a comprehensive CLD.
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David B. Grant, Sarah Shaw, Edward Sweeney, Witold Bahr, Siriwan Chaisurayakarn and Pietro Evangelista
Mixed methods research is useful to enhance theoretical and practical research contributions. However, single methods have predominated much logistics and supply chain management…
Abstract
Purpose
Mixed methods research is useful to enhance theoretical and practical research contributions. However, single methods have predominated much logistics and supply chain management (LSCM) research. This paper presents a review of mixed methods research across ten years in LSCM to determine their usage, identify benefits and inhibitors, and provide suggestions for LSCM researchers to realise the benefits from using mixed methods.
Design/methodology/approach
This paper adopts a mixed methods approach through a quantitative analysis of methods used in six leading LSCM journals, an e-mail survey of mixed methods article authors during the review period, and four published case studies that used mixed methods.
Findings
Only 144 (ten percent) of all empirical articles were published using mixed methods during the review period. A range of benefits and inhibitors regarding mixed methods adoption were found. Suggestions for LSCM authors include research training in mixed methods use and developing a project-specific research design due to the specificity and complexity associated with mixed methods research.
Originality/value
LSCM is at a critical juncture, shaped by new contexts, themes and challenges, and would benefit from different research approaches and methods. This paper contributes to the LSCM domain through analysing the current state, benefits and inhibitors of mixed methods research in LSCM journals to provide a renewed call to action and guidelines for mixed methods LSCM research, and suggesting research design adaptation to enable agile and resilient research when investigating rapidly changing and complex phenomena.
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