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This study aims to identify the essential elements impacting the adoption of blockchain technology (BCT) in supply chain management (SCM) by integrating the technology acceptance and information system success (ISS) models.

Questionnaire-based data was collected from 236 supply chain professionals from Beijing. The proposed research framework was evaluated using structural equation modeling (SEM) by using SPSS 23 and AMOS 24 software.

The empirical findings specify the positive influence of total quality on perceived usefulness and compatibility. Further, perceived ease of use positively influences perceived usefulness, compatibility and behavioral intention. Moreover, perceived usefulness positively impacts compatibility and behavioral intention. Compatibility positively influences behavioral intention. Finally, technology trust was found to be a significant moderator between perceived usefulness and behavioral intention and between perceived ease of use and adoption intention to use BCT in SCM.

This study empirically develops the second-order construct of total quality, representing the ISS model. Furthermore, this study established how the ISS and technology acceptance models influence behavioral intention through compatibility. Finally, this study confirmed the moderating role of technology trust among perceived ease of use, perceived usefulness and behavioral intention.

Based on signaling theory, this paper aims to explore the impact of supply chain transparency (SCT) on firms' bank loan (BL) and supply chain financing (SCF) in the context of voluntary disclosure of supplier and customer lists.

Based on panel data collected from Chinese-listed firms between 2012 and 2021, fixed-effect models and a series of robustness checks are used to test the predictions.

First, improving SCT by disclosing major suppliers and customers promotes BL but inhibits SCF. Specifically, customer transparency (CT) is more influential in SCF than supplier transparency (ST). Second, supplier concentration (SC) weakens SCT’s positive impact on BL while reducing its negative impact on SCF. Third, customer concentration (CC) strengthens the positive impact of SCT on BL but intensifies its negative impact on SCF. Last, these findings are basically more pronounced in highly competitive industries.

This study contributes to the SCT literature by investigating the under-explored practice of supply chain list disclosure and revealing its dual impact on firms' access to financing offerings (i.e. BL and SCF) based on signaling theory. Additionally, it expands the understanding of the boundary conditions affecting the relationship between SCT and firm financing, focusing on supply chain concentration. Moreover, it advances signaling theory by exploring how financing providers interpret the SCT signal and enriches the understanding of BL and SCF antecedents from a supply chain perspective.

Enterprise information systems (EISs) are intricate technological artifacts with wide user base within organizations. While much is known about the adoption and implementation of EISs, little is known about what subsequently follows them, i.e. the assimilation of EISs. This article aims to examine the assimilation of the EISs which is consequential to realizing any benefits from such enterprise technology.

The author conceptually draws on the insights from the expectation confirmation theory, theory of reasoned action, equity theory, and prospect theory to examine the assimilation of the EISs. In doing so, the author generates competing testable hypotheses regarding the relationship between individual users' psychological and social influences through expectation (dis)confirmation and the users' intention to assimilate the EISs.

By conceptually articulating the individual users' psychological and social influences through expectation (dis)confirmation, the author offers a more complete account of the assimilation of EISs, and provide several avenues for future empirical and theoretical research on enterprise technology assimilation.

The extant research that there is on the assimilation of the EISs focuses more on the organizational – as opposed to individual – level determinants of EISs assimilation and largely considers the functional – rather than psychological and social – drivers. This article addresses these important, yet understudied, factors to offer a more nuanced account of EISs assimilation.

To explore how the blockchain affects the pricing and financing decisions in a low-carbon platform supply chain.

Considering the dual roles of the e-commerce platform as a seller and an initiator, a typical game-theoretical method is applied to analyze the behavior of supply chain decision-makers and the impact of key variables on equilibriums.

When loan interest rates are symmetric, whether blockchain is used or not, the e-commerce platform financing mode will always produce higher wholesale price and unit carbon emission reduction, while the retail price is the opposite. Higher unit additional income brought by the blockchain can bring higher economic and environmental performances, and the e-commerce platform financing mode is superior to bank financing mode. The application of blockchain may cause the manufacturer to change his/her financing choice. For bank financing, with the increase of loan interest rates, the advantages brought by blockchain will gradually disappear, but this situation will not occur under e-commerce platform financing.

Blockchain is known for its information transparency properties and its ability to enhance user trust. However, the impacts of applying blockchain in a low-carbon platform supply chain with different financing options are not clear. The authors examine the manufacturer's strategic choices for platform financing and bank financing, whether to adopt blockchain, and the impact of these decisions on carbon emissions reduction, consumer surplus and social welfare. The research conclusion can provide reference for the operation and financing decisions of platform supply chain under the carbon reduction target in the digital economy era.

Financing remains a serious concern for firms and is considered the main hurdle in the growth and development of small and medium enterprises (SMEs). Recently, a new stream of financing (SCF; supply chain finance) has emerged to meet the financing issues of SMEs. Therefore, measuring SCF is essential to support SMEs’ operations. This study aims to develop and validate the SCF scale based on extant literature.

Using a mixed-method approach, this study recruited different samples of SME entrepreneurs to confirm the internal consistency, assess construct validity and check the item structure of the SCF scale in AMOS.

The outcomes of confirmatory factor analysis demonstrated the six factors of SCF (inventory financing, working capital optimization, reverse financing, fixed assets financing, logistics financing and order cycle financing) spread over 21 items. An interitem solid structure of the SCF scale offers invaluable contributions to the supply chain management literature.

This research supports SME entrepreneurs to obtain secure financing at the best cost, mitigating the risk of default, supporting the buyers’ payment terms, providing early payment to suppliers and strengthening the firm’s value chains. SMEs can obtain financing per their requirements to support their operational business processes. Moreover, SMEs can plan, manage and control finance-related transactional activities by correctly identifying financing solutions.

The present study contributes to SCM literature by developing and validating the SCF scale. To the best of the author’s knowledge, this is the first study that redefined SCF and identified its six dimensions.

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in supply chain finance (SCF). Blockchain technology features have the potential to solve accounting problems. This research focuses on exploring how blockchain technology provides solutions to overcome the barriers of accounting process in SCF. The benefits, opportunities, costs and risks related to blockchain adoption are also explored.

Multi-case study and qualitative methods are used with a framework based on blockchain role to overcome the accounting process barriers. Ten blockchain projects in SCF and 29 interviews of participants as a unit of analysis are considered.

The findings indicate that blockchain technology offers solutions to solve accounting, accountability and assurance problems in SCF. Validity, verification, smart contracts, automation and enduring data on trade transactions potentially solve those barriers. However, it is also necessary to consider costs such as implementation, technology, education and integration costs. Then there are possible risks such as regulatory compliance, operational, code development and scalability risk. This finding reflects the current status of blockchain technology roles in SCF.

This study unveils blockchain's SCF accounting potential, emphasizing multi-case method limitations and future research prospects. Diverse contexts challenge findings' applicability, warranting cross-industry studies for deeper insights. Addressing selection bias and integrating quantitative measures can enhance understanding of blockchain's accounting impact.

Accounting professionals can get an idea of the future direction and impact of blockchain technology on accounting, accountability and assurance processes.

This study provides initial findings on the potential, costs and risks of blockchain that is beneficial for parties involved in SCF, especially for banks and insurance underwriters. In addition, the findings also provide direction for the contribution of blockchain technology to accounting theory in the future.

The purpose of the study is to investigate the financing channels and carbon emission abatement preferences of supply chain members, and further examine the optimal contract design of the retailer.

This paper develops a low-carbon supply chain composed of one retailer and one manufacturer, in which the retailer provides trade credit to the manufacturer. Considering the cap-and-trade regulation, the manufacturer with uncertain yield makes decision on whether to invest in emission abatement. There are bank loan and trade credit to finance production for the manufacturer and green credit to finance emission abatement investment. Meanwhile, the retailer may provide the manufacturer with three kinds of contracts to improve emission abatement efficiency, namely, revenue sharing, cost sharing or both sharing.

The results show that the retailer prefers to offer financing service at lower interest rate, but trade (and green) credit financing is always optimal for manufacturer and supply chain. The investment in emission abatement is value-added to all players. The sharing contracts offered by the retailer at lower sharing ratios can realize Pareto improvement of the system regardless of the financing scheme. However, comparing with the revenue or cost sharing contract, the existence of optimal sharing ratios makes the both sharing contract more favorable to the retailer.

The findings provide guidance for the emission-dependent manufacturer in financing and emission abatement decisions, as well as recommendations for the retailer to offer loan service and sharing contract.

This paper integrates green credit into bank loan or trade credit to analyze the financing decision of the manufacturer with uncertain yield and further considers the influence of three kinds of sharing contracts introduced by the retailer on improving operational performance.

The purpose of this paper is to propose a model that will demonstrate how the integration of Salam (exclusive agricultural commodity trade) with Takaful (micro-Takaful – a subdivision of Islamic insurance) and value chain can address major challenges facing the agricultural sector in Kano State, Nigeria.

The study conducted a thorough and critical analysis of relevant literature and existing models of financing agriculture in Nigeria to come up with the proposed model.

The findings indicate that measures undertaken to address the major challenges fail. In view of this, this study proposed Bay-Salam with Takaful and value chain model to solve a number of challenges such as poor access to financing, poor marketing and pricing, delay, collateral requirement and risk issues in order to avail farmers with easy access to finance and provide effective security to financial institutions.

The paper is limited to using secondary data. Therefore, empirical investigation can be carried out to strengthen the validation of the model.

The study outcome seeks to improve the productivity of the farmers through enhancing their access to finance. This will increase their level of production and provide more employment opportunities. In addition, it will boost financial inclusion, income generation, poverty alleviation, standard of living, food security and overall economic growth and development.

The novelty of this study lies in the integration of classical Bay-Salam with Takaful and value chain and create a unique model structure which the researchers do not come across in any research that presented it in Nigeria.

This study aims to investigate the contribution of blockchain technology to supply chain risk management and its impact on performance among Indian manufacturing companies.

Drawing on a resource-based view, dynamic capability and system of systems theory, this study examines the direct relationships between blockchain, supply chain risk management and supply chain performance. The authors validate the mediating effects of three supply chain risk management components, namely supply risk management, demand risk management and cyber security management, on financial transaction reliability and information reliability. Data were collected from 204 Indian manufacturing companies that have adopted blockchain technology.

The results demonstrate that companies adopting blockchain technology have experienced positive outcomes in managing supply chain-related risks, financial transaction reliability and information reliability. These findings provide valuable guidance to managers, highlighting blockchain as a competitive advantage for supply chain management.

To the best of the authors’ knowledge, no previous research on blockchain-based risk management capabilities has been conducted.

The purpose of this paper is to identify and prioritise supply chain finance (SCF) adoption enablers and develop a novel comprehensive framework to select supplier firms based on their SCF adoption capability.

The study deploys a three-phase method to identify and prioritise SCF adoption enablers, followed by developing a model to select suppliers according to their SCF adoption capability. An extensive literature review, followed by a Delphi approach-based expert interview, has been used to finalise the enablers. Using the Best Worst Method and the VIsekriterijumsko KOmpromisno Rangiranje technique, a supplier selection model has been developed in the context of a case company.

The financial health and technological advancement variables received the top priority, followed by collaborative efficiency, whereas the human resources and organisational variables received the slightest significance. A supplier selection framework has also been developed by using the adoption capability of these factors by the supplier partners. In this study’s model, Supplier 4 exhibited better SCF adoption capability and received the top priority.

Manufacturing supply chains in a developing country are the scope of the current study. Extensive future studies are required to derive a global consensus.

The proposed framework of this study can be used to select supplier firms based on their SCF adoption capability. Policymakers can emphasise the most critical enablers of SCF adoption to assist small supplier firms to be a part of the advanced global supply chains.

The current study established a novel comprehensive framework for supplier selection based on the Supply Chain Finance adoption capability of MSME supplier firms.