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Open Access
Article
Publication date: 21 February 2018

Manda Broekhuis and Kirstin Scholten

The purpose of this paper is to investigate purchasing practices in service triads by exploring the link between ex ante contracting and ex post contract management and how these…

5480

Abstract

Purpose

The purpose of this paper is to investigate purchasing practices in service triads by exploring the link between ex ante contracting and ex post contract management and how these practices influence the satisfaction of buyers and suppliers (in concessionary arrangements) with their relationship in terms of meeting the needs of the buyer’s customers.

Design/methodology/approach

An in-depth exploratory multiple case study was carried out in a shop-in-shop context. Multi-method and multi-source data collection included interviews, documents and the contracts between buyer and supplier, providing evidence of the formal and relational structures in both the contracting and contract management stages.

Findings

The case findings provide evidence that behavioural standards established in a social contract are important prerequisites for the establishment and subsequent management of a formal contract. Second, this study shows that, when outsourcing core services in a service triad, a combination of performance-oriented and behavioural-oriented contract terms, covering a mix of topics related to both the customer-experience and to buyer-supplier-oriented aspects, contribute to aligning the buyer’s, suppliers’ and customers’ interests. The main findings are presented in a causal model and formulated as propositions.

Originality/value

This paper is one of the first studies to explore how core services are outsourced in a service triad. It provides evidence that the social contract between buyer and supplier influences the establishment of the formal contract as well as contract management, and a mix of contract topics, some related to the customers’ experience and others purely buyer-supplier oriented, contribute to the alignment of buyer’s, suppliers’ and customers’ interests.

Details

International Journal of Operations & Production Management, vol. 38 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 2 June 2023

Jad EL Bizri, Elina Karttunen and Katrina Lintukangas

This study aims to build on social capital theory (SCT) and its dimensions by examining the role of social capital in the public procurement process and by identifying related…

1338

Abstract

Purpose

This study aims to build on social capital theory (SCT) and its dimensions by examining the role of social capital in the public procurement process and by identifying related contingencies that may influence procurement performance.

Design/methodology/approach

A systematic literature review and a thematic analysis regarding social capital in procurement are conducted. The antecedent–behaviour–consequence (ABC) model is used for illuminating linkages between social capital, contingencies and procurement performance.

Findings

The dimensions of social capital are investigated in the procurement process; however, the extent of social capital role can vary between the phases of the process. It is concluded that the contingencies of social dynamics are linked with social capital and may influence the outcomes and performance of the procurement process.

Practical implications

Social capital can ease interactions between public buyers and private suppliers by contributing to effective tendering, improving social interaction in negotiations and balancing rigidity in contract management, supporting the interests of both parties. The provided framework helps decision makers to comprehend the social dynamics in public procurement.

Social implications

Improving social dynamics and solutions in public procurement.

Originality/value

This study extends social capital research in the field of public procurement and creates a framework connecting social capital and prevailing contingency factors to procurement process performance.

Details

Journal of Public Procurement, vol. 23 no. 2
Type: Research Article
ISSN: 1535-0118

Keywords

Open Access
Article
Publication date: 21 April 2020

Rob Vluggen, Relus Kuijpers, Janjaap Semeijn and Cees J. Gelderman

Social return on investment (SROI) is a systematic way of incorporating social values of different stakeholders into public sector decision-making on sustainability. This study…

5220

Abstract

Purpose

Social return on investment (SROI) is a systematic way of incorporating social values of different stakeholders into public sector decision-making on sustainability. This study aims to identify salient factors that influence SROI implementation.

Design/methodology/approach

The interactions of four Dutch municipalities and their social enterprises were examined, by analyzing relevant documents and interviewing key actors.

Findings

External forces appear to have little influence on SROI implementation. Management systems, legal restrictions in relation to privacy and the administrative burden appear to hinder SROI implementation. Findings suggest that trust among the parties involved and their representatives is a major driver for SROI development. SROI is not measured well enough, which complicates analyzing and reporting its development.

Research limitations/implications

Achieving collaboration through trust is a characteristic of stewardship theory, and therefore useful for studying social sustainability. Combining agency and stewardship theory provides useful insights concerning the application of control mechanisms versus empowerment.

Practical implications

Barriers can be overcome by informing and engaging suppliers in SROI initiatives. Furthermore, findings of this study suggest that it is easier for municipalities to incorporate SROI when social firm activities are insourced. An independent procurement function stimulates SROI development. Engaged professionals can make the difference in SROI policy implementation, more so than written policies.

Social implications

SROI enables social sustainability. SROI can be used by public agencies to provide meaningful activities for the long-term unemployed and underprivileged adolescents.

Originality/value

The study is the first empirical work that relates public procurement to SROI implementation and its effect on suppliers. The findings provide valuable insights into government influence on social enterprises.

Details

Journal of Public Procurement, vol. 20 no. 3
Type: Research Article
ISSN: 1535-0118

Keywords

Open Access
Article
Publication date: 16 August 2022

Juri Matinheikki, Katri Kauppi, Alistair Brandon–Jones and Erik M. van Raaij

Contemporary supply chain relationships inherently rely on delegation of work between organizations and, thus, are subject to agency problems for which a wide range of governance…

5407

Abstract

Purpose

Contemporary supply chain relationships inherently rely on delegation of work between organizations and, thus, are subject to agency problems for which a wide range of governance mechanisms exist. This review of agency theory (AT), across four distinct fields, explains the connection between governance mechanisms and supply chain relationship types.

Design/methodology/approach

The study uses a systematic literature review (SLR) of articles using AT in a supply chain context from the operations and supply chain management, general management, marketing, and economics fields.

Findings

The authors categorize the governance mechanisms identified to create a typology of agency relationships in supply chains.

Research limitations/implications

The developed typology provides parsimonious theory on different forms of supply chain agency relationships and takes a step towards a “supply chain-oriented agency theory” explaining and predicting relationship types and governance in supply chains. Furthermore, a future research agenda calls for more accurate measuring of agency costs, to examine residual gains alongside residual losses, to take a dual-sided perspective of agency relations and to adopt AT to examine more complex supply networks.

Practical implications

The review provides a menu of governance mechanisms and describes situations under which these mechanisms could be deployed to guide managers when developing their supply chain relationships.

Originality/value

The first review to combine and elaborate views from four major disciplines using AT as a lens to supply chain relationships. Expanding the traditional set of governance mechanisms provides academics and practitioners with a bigger “menu” of options to consider.

Details

International Journal of Operations & Production Management, vol. 42 no. 13
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 25 January 2024

Joseph Kuruneri and Wiston Zivanai

Governments worldwide seek to optimize value in public project bids. Social procurement (SP) has become a global tool for achieving project goals. The purpose of this study is to…

Abstract

Purpose

Governments worldwide seek to optimize value in public project bids. Social procurement (SP) has become a global tool for achieving project goals. The purpose of this study is to assess the understanding of SP among contractors and identify its drivers to optimize the value associated with public projects.

Design/methodology/approach

A total of 15 major contractors were interviewed to obtain their views on SP, appreciate their current practices and identify the main drivers of SP in projects. A semistructured interview was used to gather relevant data. Neo-institutional theory is the lens of the study used to provide the focus of the research. The collected data were analyzed using the thematic data analysis technique.

Findings

The study found that SP is understood as corporate social responsibility and is not handled in a structured manner guided by policies or clearly defined procedures. Additionally, research has shown that compliance requirements, rather than value and goodwill, are the main inspiration for SP practices.

Research limitations/implications

The study’s limitation is the fact that it was conducted in the context of Botswana and only used the interview technique as the solo data collection method. The other limitation is the lack of empirical literature on SP concerning the lack of SP policy in Botswana.

Originality/value

This study raises awareness of the concept of SP among contractors in Botswana and eases its implementation within the industry.

Details

Modern Supply Chain Research and Applications, vol. 6 no. 1
Type: Research Article
ISSN: 2631-3871

Keywords

Open Access
Article
Publication date: 17 May 2021

Helena Forslund, Maria Björklund and Veronica Svensson Ülgen

Sustainability approaches across product supply chains are well-known, while similar knowledge on transport supply chains (TSC) is limited. The purpose of this paper is to explore…

5987

Abstract

Purpose

Sustainability approaches across product supply chains are well-known, while similar knowledge on transport supply chains (TSC) is limited. The purpose of this paper is to explore sustainability approaches and managerial challenges in extending sustainability across a TSC.

Design/methodology/approach

This paper presents a case study of a TSC with a shipper, a third-party logistics firm and a hauler. Each actor’s views on sustainability-related communication and relations with other TSC actors are analyzed through the lens of agency theory.

Findings

Each dyad in the TSC reveals different, more or less collaboration-based approaches. Challenges are revealed, including the lack of shipper understanding for the TSC context and the use of immature contracts, which disincentivizes sustainability compliance. The multi-tier study object reveals the silencing of distant actors and the need for actors to take on mediating roles to bridge information asymmetries.

Research limitations/implications

Combining literature perspectives (relations, communication and agency theory) provides a deeper understanding of the approaches applied and identifies different challenges. The inclusion of agency theory reveals principal problems such as information asymmetries between agents and less-informed principals and suggests complementary labels of supply chain actors.

Practical implications

Practical contributions include the highlighting of managerial challenges, which can aid managers in extending sustainability across TCSs.

Social implications

The case study method offers insights into collaboratively improving sustainability in supply chains (such as using contracts), thus having social and environmental implications.

Originality/value

The paper narrows knowledge gaps about managing sustainability among logistics service providers and analyzes data from multi-tier actors.

Details

Supply Chain Management: An International Journal, vol. 27 no. 7
Type: Research Article
ISSN: 1359-8546

Keywords

Open Access
Book part
Publication date: 30 April 2019

S. J. Oswald A. J. Mascarenhas

Abstract

Details

Corporate Ethics for Turbulent Markets
Type: Book
ISBN: 978-1-78756-192-2

Open Access
Article
Publication date: 15 August 2022

Andrew Ebekozien, Mohamad Shaharudin Samsurijan, Clinton Aigbavboa, Radin Badarudin Radin Firdaus, Noor Alyani Nor Azazi and Godpower C. Amadi

Funding infrastructural facilities of higher institutions, especially in some developing nations such as Nigeria, that is under-funded, is a challenge in the current era. Private…

2567

Abstract

Purpose

Funding infrastructural facilities of higher institutions, especially in some developing nations such as Nigeria, that is under-funded, is a challenge in the current era. Private organisations participation in infrastructure development via a proposed expanded corporate social responsibility (ECSR) may enhance infrastructural facilities provision. There is a paucity of literature regarding ECSR, a form of infrastructure tax relief providing infrastructural facilities for higher institutions. Therefore, the study investigated the role of private organisations via a proposed ECSR in the provision of infrastructure and proffer ways to enhance higher institutions' infrastructure development delivery in Nigeria.

Design/methodology/approach

The study data were collated via face-to-face interviews and observation of existing buildings. From the six geo-political zones, two higher institutions each were selected for a good representation across Nigeria. Saturation was achieved with 26 participants interviewed. The emerged three main themes were analysed via thematic analysis.

Findings

Findings show inadequate infrastructure development in Nigerian higher institutions. Lack of policy and institutional framework, lax governance, level of transparency, and corruption, emerged as the key issues that may hinder private organisations from participating in public higher institutions infrastructure development delivery in Nigeria via ECSR. Others are lack of autonomy, inadequate planning, high level of impunity, political affiliation, poor management, and access to funding. The study proffers some recommendations based on these findings.

Research limitations/implications

This research is restricted to the role of private organisations via ECSR in infrastructure development (buildings) in Nigeria's public higher institutions. Future study is needed to validate the proposed ECSR framework in developing countries for the provision of buildings for higher institutions in their host communities.

Practical implications

The paper will advance the philosophy of corporate social responsibility to the provision of building facilities in host communities' higher institutions by private companies through tax relief and supported by a proposed Presidential Executive Order.

Originality/value

The proposed ECSR framework can be used to improve building facilities in Nigeria's higher institutions. This may assist and stir up policymakers to explore the proposed model and back up with an established policy such as infrastructure tax relief (ITR) for implementation.

Details

Property Management, vol. 41 no. 1
Type: Research Article
ISSN: 0263-7472

Keywords

Open Access
Article
Publication date: 20 January 2023

Alessandro Cascavilla

This paper analyzes the role that the climate change concern (CCCi) has on the willingness to accept an environmental tax. The author aims to grasp how individual general tax…

2580

Abstract

Purpose

This paper analyzes the role that the climate change concern (CCCi) has on the willingness to accept an environmental tax. The author aims to grasp how individual general tax preferences can differ with respect to the specific (environmental) tax. He focuses attention to the Italian case since it has been argued that the potential acceptability of a carbon tax in Italy is relatively high, and this topic has been scarcely explored so far among Italian citizens (Rotaris and Danielis, 2019).

Design/methodology/approach

The author conducted an online survey among 514 Italian economics students.

Findings

The CCCi positively influences the environmental tax morale (ETMi). The general tax morale (TMi) positively affects the specific (environmental) TMi. The CCCi alters individual tax preferences. The author evidenced that also subjects with low TMi turned out to be willing to pay an environmental tax if aware of the environmental issues.

Research limitations/implications

Although the author used a common methodology in this strand of research, he is aware that in an online survey individuals can be influenced by the self-reporting and hypothetical choice bias (see Swamy et al., 2001), that in turn can characterize their reported preferences. Moreover, even if economics university students are commonly used as a subject pool in experimental economics settings, and although several studies showed that the behavioral responses of students are largely the same as those of nonstudents in identical experiments (for a discussion see Alm, 2012; Choo et al., 2016), there is awareness that in this case, they are not taxpayers yet (Barabas and Jerit, 2010).

Practical implications

The author’s results remark the importance of increasing climate change awareness among people to let them be more willing to pay the environmental tax, for instance through investments in sensibilization campaigns on the importance of energy source usage and climate-related topic. Then, an increase in the general TMi leads to an increase in the specific (environmental) TMi. The author’s evidence showed that people with high tax morale logically recognize the positive impact of paying an environmental tax when the CCCi increases, since the more the theme becomes important, the larger the willingness to pay the specific tax. For this reason, policymakers should carry on campaigns to increase the general level of TMi to increase the overall tax compliance level and the relative tax revenues, following the guidelines given by the Organisation for Economic Co-operation and Development (2019) to support taxpayer education programs, such as including TMi research and analysis into education programs, improving the ease of paying taxes or strengthening revenue–expenditure links to build the social contract.

Social implications

It should be paramount to increase awareness about environmental topics among people in general and among those who are relatively tax immoral. The author’s results remark on the importance of targeting energy and environmental tax policies to groups rather than to individuals. According to this evidence, we support the use of nonmonetary tools to nudge people in the environmental transition by changing their behavior in energy use, for instance through the taxation on fuel and other nonrenewable energy resources.

Originality/value

It is the first empirical study that analyzes the impact of CCCi on the environmental TMi in Italy, in particular controlling for the role of the general willingness to pay taxes (TMi). To obtain individual attitudes toward tax payment, most of the empirical studies in behavioral economics employ international surveys. For studies across citizens living in European countries, the European Social Survey (ESS) and European Values Study (EVS) represent the most used ones (see, for instance, Martinez-Vazquez and Torgler (2009) in Spain; Torgler and Werner (2005) in Germany; Nemore and Morone (2019) in Italy). However, these surveys do not allow to study the relationship between the environmental and general TMi across the same subject pool. In fact, despite the ESS (2016) provides individual responses about the willingness to pay an environmental tax, it does not provide information about the general individual attitude toward tax payment (this information is contained only in the ESS wave of 2004, hence referring to a different subject pool). On the contrary, each wave of the EVS (i.e. 2008, 2017) provides information about the general individual attitude toward tax payment, but this survey does not provide a question regarding the willingness to pay an environmental tax. Therefore, to obtain information about the willingness to pay both general and environmental taxes, across the same subject pool, it is needed to carry out a survey.

Details

Journal of Economic Studies, vol. 50 no. 8
Type: Research Article
ISSN: 0144-3585

Keywords

Open Access
Article
Publication date: 3 November 2023

Sergio Barile, Roberto Vona, Silvia Cosimato, Francesca Iandolo and Mario Calabrese

Sustainability is increasingly at the forefront of the public debate in Europe and the world. However, despite this increased interest, research seems to have partially ignored…

Abstract

Purpose

Sustainability is increasingly at the forefront of the public debate in Europe and the world. However, despite this increased interest, research seems to have partially ignored the importance of its social dimension and the issues related to social equity, people care, protection and personal development at all stages of society and, consequently, of business. Accordingly, this paper aims at investigating the “soft” dimensions of sustainability, integrating its mainstream “technical storyline” with a “human/social storyline”.

Design/methodology/approach

In this paper a taxonomy of the main key drivers of the soft dimension of sustainability is proposed and tested on a sample of Italian companies. Through interviews with their managers, actions and needs in terms of sustainability soft drivers are identified.

Findings

The achieved results demonstrated that the case companies differently integrated the soft dimensions of sustainability within their companies. All the sample companies are aware of the role of social sustainability. According to the proposed taxonomy, the systemic drivers of soft sustainability are the main shared ones.

Originality/value

The paper provides new insights into the essence of the organizational soft dimensions and their centrality in the overall achievement of sustainability for companies. It also offers managerial insights into how to effectively manage these dimensions and policy implications about the need for clearer consideration.

Details

The TQM Journal, vol. 36 no. 3
Type: Research Article
ISSN: 1754-2731

Keywords

1 – 10 of over 3000