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This paper employs the positivism paradigm, quantitative approach and explanatory research design. It analyses primary data obtained from manufacturing firms via structured questionnaires and uses the partial least square-structural equation modelling technique to establish the effect of individual procurement process risk on procurement performance.

Procurement risks are inevitable in manufacturing procurement process; a situation that could undermine the performance of manufacturing firms if not properly managed. Yet, with procurement accounting of about 14–19% of developing countries gross domestic product, the effects of procurement process risk on performance remain scarce in manufacturing firms in developing countries. Therefore, the paper aims to investigate the effect of procurement process risk on procurement performance of manufacturing firms.

In this paper, five out of the six procurement process risks studied were found to be undermining procurement performance of manufacturing firms significantly. However, the risk threshold effect on the performance differs.

Although this research is geographically/sector bias, several insightful managerial implications can be drawn to manage procurement process risk in manufacturing settings irrespective of the area of operation. The results of this research imply that manufacturing firms' procurement process is risk prone and the effect of risk surrounding each procurement process on procurement performance differs. Hence, the need to identify and analyse the risks surrounding each procurement process before making managerial decision to spend firms limited resources in response to the individual risk to improve procurement performance in the manufacturing sector.

This paper is the first to provide existing and future procuring practitioners/firms with in-depth empirical evidence of the effect of the procurement process risks on procurement performance in manufacturing firms operating in developing economies.

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

The purpose of this paper is to analyze the structure and changes of China’s land system. To achieve this aim, the paper is divided into four parts. The first part gives a brief introduction to the structural characteristics of the Chinese land institutional arrangements; the second part analyzes the reform process of the land system in the past 40 years and its path of change; the third part engages the discussion about the historic contribution made by the land institutional change to rapid economic growth and structural changes; and the final part is conclusion and some policy implications.

After 40 years of reforms and opening up, China has not only created a growth miracle unparalleled for any major country in human history, but also transformed itself from a rural to an urban society. Behind this great transformation is a systemic reform in land institutions. Rural land institutions went from collectively owned to household responsibility system, thereby protecting farmers’ land rights. This process resulted in long-term sustainable growth in China’s agriculture, a massive rural-urban migration and a historical agricultural transformation. The conversion of agricultural land to non-agricultural uses and the introduction of market mechanisms made land a policy tool in driving high economic growth, industrialization and urbanization.

Research shows that the role of land and its relationship with the economy will inevitably change as China’s economy enters a new stage of medium-to-high speed growth. With economic restructuring, low-cost industrial land will be less effective. Urbanization is also shifting from rapid expansion to endogenous growth so that returns on land capitalization will decrease and risks will increase. Therefore, China must abandon land-dependent growth model through deepening land reforms and adapt a new pattern of economic development.

This paper gives a brief introduction to the structural characteristics of the Chinese land institutional arrangements, analyzes the reform process of the land system in the past 40 years and its path of change, and evaluates the historic contribution made by the land institutional change to rapid economic growth and structural changes.

The purpose of this paper is to highlight the strategic role of purchasing and model its transformation process based on a case study of a military firm.

The paper reviews the existing literature to highlight the strategic role of purchasing and put forward the transformations the function is undertaking. The model system dynamic approach is then detailed and applied to model the transformation of the purchasing function of a military firm. The modeling software Analytica is then used to run the model and get to results.

The shift of purchasing toward a more strategic function is complex and multidimensional. Implementing these transformations requires flexible designing approaches such as the system dynamic modeling that incorporates both quantitative and qualitative variables to model the function’s changes. The paper details the methodology of applying the system dynamic approach. It recommends a new structure of the purchasing function as well as new and upgraded indicators of purchasing performance and suppliers’ management.

A single-case study research. Even though, the objective is not to generalize the findings but to enrich the existing literature as regard the system dynamic modeling in a specific domain, the one-case research setting can be seen as a limitation against generalizeable findings.

A clear step-by-step action plan of conducting the transformation of the purchasing function using the system dynamic modeling approach. The paper gives ways to upgrade existing measures of purchasing and policies of suppliers’ management.

The application of the system dynamic modeling approach to the specific domain of military purchasing.

When disasters occur, the Chinese national or local government and their relevant departments (hereinafter referred to as the government) probably need to acquire emergency supplies from suppliers. Before concluding a transaction, the public officials usually negotiate the quality and price of the emergency supplies with the suppliers. They expect to achieve the best relief effect while the suppliers want to maximize their own interests. Therefore, in order to help the government acquire inexpensive emergency supplies with high quality in a short time, the purpose of this paper is to examine the negotiation process and proposes a negotiation principle for the staff.

This paper first elaborates the characteristics and impact factors of emergency supplies requisition negotiation. Then it establishes a model describing the negotiation on price and quality of emergency supplies between the public officials and suppliers. Afterwards, it proposes an algorithm which can estimate the success rate of the negotiation. Finally, the paper employs the conclusion of the model and algorithm to analyze the emergency supplies requisition negotiation process during the China Lushan earthquake.

This paper proposes a “WRAD” principle of emergency supplies requisition negotiation of public officials in disasters. First, they should ensure the requisition price is not too low. Second, they would widen the difference between the high price and low price. Third, it is best for them to follow the principle of “ascending negotiation and descending choice” while selecting multiple suppliers to negotiate.

This paper establishes a model to study the emergency supplies requisition negotiation process between the public officials and suppliers based on evolutionary game theory. The model assumes that both the public officials and suppliers are not fully rational individuals, and they need time to consult with each other to find out the optimal solution. This paper proposes an innovative action principle of the public officials during the negotiation process which can help it to acquire inexpensive, high-quality, emergency supplies within a short period from the suppliers.

The purpose of this paper is to investigate how accounting and supply function specialists shape controls in collaborative supply networks (CSNs) and how both might co‐evolve.

This paper is a case study of an Australian metal manufacturer (“SteelBiz”) and its CSN is conducted.

The paper finds changes in both trust vis‐à‐vis formal controls and in intra‐organisational supply‐accounting relations occurred in a mutually constitutive manner. At SteelBiz, a shift to formal controls occurred due to the efforts of the accounting function in contesting organisational visibility. Overall, both intra‐ and inter‐organisational relations were found to co‐evolve.

The limitations of the paper include: an empirical examination of buyer organisations only; a focus on intra‐organisational issues between functional specialists to the relative exclusion of both more “macro” trends and inter‐personal relationships; and the limited generalisability associated with the methodology chosen. Future research should consider both buyer and supplier organisations and whether the “disciplinary alignments” observed here are reflective of more enduring patterns.

The contributions of this paper are two‐fold. First, the paper attempts to fill a gap in the literature pertaining to how intra‐organisational relations might influence network controls. Furthermore, the few studies that do exist describe the “intra‐inter” dynamic as uni‐directional only, whereas this paper reveals how both mutually constitute the other. Second, complexities into the trust‐formal control relationship are revealed while it is proposed that as CSN relations develop, process‐based mechanisms become more important than other relationship‐sustaining devices, with the trust‐formal control dynamic dependent on ongoing negotiation and information as mobilised by intra‐organisational participants.

This paper aims to depict the practical execution of the problem-solving structure provided by the define, measure, analyze, improve and control (DMAIC) framework in combination with the analytical power provided by process mining capabilities, to improve the supply chain quality of a health-care provider.

Prior to the study, a literature review was conducted to identify existing frameworks combining six sigma with process mining. The authors use a descriptive case study approach to explain how the two methodologies blend across the different phases of DMAIC in a health-care setting.

This case study describes how analyzing data extracted from core information systems has significant value to improvement initiatives when complemented by traditional quality methods. By intersecting process mining techniques with lean six sigma tools, the researchers found 65% of orders not complying with the target ordering time and 200 redundant purchases with high operational costs.

By depicting how the two methodologies can be intertwined, this paper complements existing research by presenting it as a viable quality improvement approach.

This paper provides insights for six sigma and process mining practitioners on the benefits of combining both methodologies within the DMAIC structure. Implementing this blended approach can bring visibility to operations and accelerate process improvement initiatives.

The prime value of this paper lies in the integration of traditional six sigma methods with process mining as a technological approach in a health-care context, going beyond existing research, which, to the best of the knowledge, lacks descriptive case studies.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

The purpose of this paper is to provide a systematic review of numerous writings addressing quality performance-geared contracting (PC) and self-stated performance.

The study systematically reviewed 134 refereed papers across various fields published between from 2000 to 2018. A categorization framework of PC is suggested addressing fundamental dimensions of its plan and management.

The relative analysis of pertinent articles advancing interdisciplinary perspective encourages learning and provides knowledge about quality management in organizations especially at individual and organizational levels.

The outcomes indicate that much of the present-day wide-ranging performance contracting studies do not have robust theoretical grounds. Studies are also inclined to certain theories for instance agency theory and play down other theories with the likelihood of contributing to quality management.

Performance contracting between citizens and public entities is important in that the written contract limits what the public entities, for instance, the government can and cannot do and informs on the rights and privileges of citizens, thus contracts to form the core of a free society.

This review demonstrates that performance contracting is useful in performance improvement if proper job design and contract management exist.

Obesity and associated health risks are significant problems in the psychiatric population. This study measured the impact of increases in state benefits on patients' expenditure on foodstuff and consequent increase in calorie consumption. Data were obtained on increases in state benefits and stock levels of foodstuff ordered by the patients' shop and snack bar before and after the increase in benefits. Calorie levels of the extra stock were calculated. The results indicate that changes in state benefits led to increased expenditure by patients' on foodstuff and a significant increase in calorie provision.