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1 – 10 of over 37000Loai Ali Zeenalabden Ali Alsaid
This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of…
Abstract
Purpose
This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of a management accounting system in an Egyptian state-owned enterprise (SOE), which has a politically sensitive institutional character.
Design/methodology/approach
This study adds to institutional management accounting research using a multi-level perspective of institutional dynamics in the smart city context. Data were collected from an interpretive case study of an Egyptian SOE that was under socio-political sustainability pressures to implement a smart electricity network project in New Minya city.
Findings
Smart city projects have formed social and political sustainability pressures, which introduced the enterprise resource planning (ERP) network as a new management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective body, which calls the city and its connectivity to different institutional levels brought out in a city network project for the ERP-enabled electricity distribution.
Research limitations/implications
This study examines a single case study from a single smart city and identifies the accounting community’s need for multiple and comparative case studies to further analyse the potential impact of smart city reforms and projects on the sustainable implementation of management accounting systems.
Practical implications
City policymakers and managers may benefit from the practical findings of this interpretive field-based case study in planning, implementing and monitoring smart city projects and objectives.
Social implications
Individual and collective well-being may be enhanced through new management accounting forms of multi-level local governance and increased political, field and organisational sustainability.
Originality/value
This study provides important insights into the sustainability dynamics of management accounting in achieving smart city reforms. The achievement of sustainability management accounting systems has connected to multiple ERP roles at different institutional levels, which resulted in accommodating the socio-political objectives of smart city projects.
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Mohamed Ahmed Abobakr, Magdy Abdel-Kader and Ahmed Fouad F. Elbayoumi
This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.
Abstract
Purpose
This paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.
Design/methodology/approach
A 1 × 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.
Findings
The results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.
Research limitations/implications
Considering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.
Practical implications
For manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.
Originality/value
This study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.
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This paper aims to revisit the adoption reasons of enterprise systems (ES) and supply chain management systems (SCMS) and to explore the new dimensions of sustainability required…
Abstract
Purpose
This paper aims to revisit the adoption reasons of enterprise systems (ES) and supply chain management systems (SCMS) and to explore the new dimensions of sustainability required to be added in the whole process of adoption of these systems. Moreover, it aims to explore the benefits of ES to organizations and to relate these benefits to the ES adoption in future sustainable city settings. Future cities will have micro-industries requiring dynamic interactions and will be dependent on efficient supply chains. The recent developments in information and communications technology (ICT) such as cloud computing through its dynamic, on-demand and service-based delivery are making it possible to achieve those goals for supply chains. The ES in general and more specifically SCMS have integrated organizations into one seamless mesh.
Design/methodology/approach
This paper presents a framework for adoption of sustainable ES in a smart city setting. The framework, firstly, is presented at a macro-level, particularly incorporating the relative significance of motivational factors for sustainable ES adoption. Subsequently, The authors study the benefits of ES as perceived by large and small and medium enterprise (SME) organizations using 100 case studies and discuss how these benefits can be realized for smart cities by projecting the ES benefits onto the proposed framework. The benefits are estimated with the Shang and Seddon’s (2002) framework.
Findings
The adoption of ES initiated with environmental factors and mediated with business and technical factors will bring benefits in all the dimensions of triple bottom line in addition to the firm’s performance. ES will have pivotal role in future smart city settings and will be able to offer social, environmental and economic sustainability in addition to traditional organizational performance indicators.
Originality/value
The proposed framework for ES adoption will bring ES packages (particularly, the required relative significance of adoption reasons) into the perspective of sustainable development. Moreover, the study of its benefits in relation to the proposed sustainable ES adoption framework presented in this paper will help in motivating organizations to incorporate social, economic and environmental sustainability into their core business objectives.
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Mohamed Ahmed Abobakr, Magdy Abdel-Kader and Ahmed Fouad Elbayoumi
This paper aims to investigate the impact of integrating Sustainable Enterprise Resource Planning (S-ERP) systems and lean manufacturing (LM) practices on sustainability…
Abstract
Purpose
This paper aims to investigate the impact of integrating Sustainable Enterprise Resource Planning (S-ERP) systems and lean manufacturing (LM) practices on sustainability performance, especially in Egypt as an emerging country.
Design/methodology/approach
The authors carried out an experimental study with a sample of 144 professional accountants of MPA, MBA and DBA students at two of the top universities in Egypt.
Findings
The results provide significant evidence that the integration of S-ERP systems and LM practices implementation improve sustainability performance. However, there is no significant evidence that S-ERP adoption contributes to the success of LM practices implementation.
Research limitations/implications
Because of the chosen research approach, this study is limited to use of a laboratory experiment design. Empirical evidence based on quasi experiments on a field setting would add value to the current literature.
Practical implications
Findings provide practical insights for the manufacturing sector managers into the benefits of integrating S-ERP systems and LM practices for sustainability performance improvement (e.g. reducing cost and waste, increasing operational efficiency). For ERP vendors, findings highlight how ERP vendors introduce “enablers” that incorporate LM best practices into their ERP systems and also how those vendors conform to the software sustainability criteria in the design of ERP applications.
Originality/value
Contrary to previous studies that addressed the individual impact of S-ERP systems and LM practices on performance, this paper experimentally gives an indication of the impact of concurrent implementation of S-ERP and LM practices on sustainability performance, especially in developing countries.
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Faisal Mahmood, Abdul Zahid Khan, Sajid Amir Shah and Muhammad Adil
The purpose of this study is to investigate the post–enterprise resource planning (ERP) issues and challenges in the context of Saudi Arabia. There is a lack of research in the…
Abstract
Purpose
The purpose of this study is to investigate the post–enterprise resource planning (ERP) issues and challenges in the context of Saudi Arabia. There is a lack of research in the context of developing countries regarding post-ERP implementation issues and challenges. The high failure rate of the ERP system is a reflection of many management issues that occurred at different phases of ERP implementation. Previous research indicated that even after a successful implementation, the ERP system was unable to sustain itself in the organizations.
Design/methodology/approach
An exploratory case study design was adopted to proceed with this research process at two organizations in Saudi Arabia. The interviews of the top and middle management are conducted and transcribed. These case studies were further analyzed using the Creswell approach to generate several themes, and descriptions provided a deeper understanding of the post ERP implementation issues and challenges.
Findings
Research findings show that for successful ERP implementation, identified factors are top management support, integration, strategy, employee resistance, BPR, change management, vendor selection, team formation and culture. Moreover, factors for the post-ERP implementation that led to sustainability are top management support, training, system adoption, system testing, data migration, cost overrun, employee retention and post-implementation support.
Originality/value
This study is unique in its type to examine the issues and challenges organizations face after deploying ERP initiatives. This research's findings were useful and supportive for the senior management interested in successfully sustaining such an initiative in the organization.
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Morteza Ghobakhloo, Adel Azar and Sai Hong Tang
The purpose of this study is to contribute to the existing knowledge about the value of post-implementation Enterprise Resource Planning (ERP) system at the firm level.
Abstract
Purpose
The purpose of this study is to contribute to the existing knowledge about the value of post-implementation Enterprise Resource Planning (ERP) system at the firm level.
Design/methodology/approach
A questionnaire-based survey was conducted to collect data from 217 Malaysian firms that successfully implemented ERP system. Data analysis was conducted with partial least squares-structural equation modeling and partial least squares multi-group analysis techniques.
Findings
Higher ERP spending and greater ERP scope in the post-implementation stage were associated with higher performance gains.
Research limitations/implications
Among other limitations, relying on a small sample size and cross-sectional data of this study and lack of generalizability of findings tend to have certain limitations. An interesting direction for future research would be to extend this study by conducting a multi-level analysis to understand how ERP spending and scope would affect the micro-level performance.
Practical implications
Non-financial performance gain is another valuable outcome of ERP implementation. The choice between in-house and off-the-shelf ERP systems will have dramatic impacts on the future profitability of firms. ERP risk management team and related practices during implementation phase result in a significantly higher financial gain in the post-implementation phase.
Originality/value
This study assesses the business value of ERP at the post-implementation phase while accounting for key contextual and managerial issues, a topic that has received little attention to date.
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Nastaran Hajiheydari, Mohammad Kargar Shouraki, Hamed Vares and Ayoub Mohammadian
How to respond to social and environmental concerns while pursuing economic goals remained a dilemma for today’s businesses. Besides, the digital revolution has profoundly changed…
Abstract
Purpose
How to respond to social and environmental concerns while pursuing economic goals remained a dilemma for today’s businesses. Besides, the digital revolution has profoundly changed people's lifestyles, turning out the challenge of how to present products and services to the new generations of consumers through emerging digital channels. To overcome these challenges, a business needs to rely on its internal capabilities but must make them dynamic and modify them, when necessary, in response to or anticipation of external changes. This study aims to propose a model for business model innovation (BMI) with the goal of pursuing sustainability and adapting to the changes of the digital age pursuing dynamic capabilities principles.
Design/methodology/approach
This study followed a mixed-method design, using meta-synthesis in its first phase (qualitative) and interpretive structural modelling in its second phase (quantitative).
Findings
The proposed model consists of four layers including approach, aspect, dimension and component. Based on quantitative results, the 16 dimensions were categorised in four main levels of “sustainable computing”, “sustainable execution”, “sustainable engagement” and “sustainable results”. Considering sustainability and digital transformation as main change drivers for contemporary businesses, this paper proposes a novel framework in the field of BMI.
Originality/value
The results of this study suggest that BMI requires not only proper business design based on social and environmental sustainability and digital transformation requirements but also attention to a new component called sustainable engagement, which represents the need for engaging with social and environmental issues in addition to customers.
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Dharmendra Hariyani and Sanjeev Mishra
The purposes of this paper are (1) to identify and rank the various enablers for an integrated sustainable-green-lean-six sigma-agile manufacturing system (ISGLSAMS), and (2) to…
Abstract
Purpose
The purposes of this paper are (1) to identify and rank the various enablers for an integrated sustainable-green-lean-six sigma-agile manufacturing system (ISGLSAMS), and (2) to study their correlations and their impact on organizational performance.
Design/methodology/approach
Three tiers methodology is used to analyze the enablers for the successful adoption of ISGLSAMS. First, a total of 32 ISGLSAMS enablers are identified through a comprehensive literature review. Then, data are collected with a structured questionnaire from 108 Indian manufacturing industries. Then, an analytic approach is used to analyze (1) the relevance and significance of enablers and (2) their correlations (1) with each other, and (2) with the organizational performance outcomes, to strengthen the understanding of ISGLSAMS.
Findings
The findings suggest that top management commitment, sustainable reconfigurable manufacturing system, organization resources for 6 Rs, customers' and stakeholders' involvement, corporate social responsibility (CSR), customers and stakeholders-focused strategic alliances, dynamic manufacturing strategies, use of information and communication technology, concurrent engineering, standardized tasks for continuous improvement, virtual network of supply chain partners, real-time monitoring and control, training and education, employees' involvement and empowerment enablers are the higher level enablers for the adoption of ISGLSAMS. Findings also suggest that there is a scope for research in the incorporation of lot size reduction, Keiretsu-Kraljic supply chain relationship strategy, external collaborations with the stakeholders other than supply chain members, matrix flatter organization structure, employees' career development, justified employees' wages, government support for research fund and subsidies and vendor-managed inventory practices for ISGLSAMS. Top management commitment, sustainable reconfigurable manufacturing system, organization resources for 6 Rs, corporate social responsibility (CSR), dynamic manufacturing strategies, use of information and communication technology, concurrent engineering, virtual network of supply chain partners, real-time monitoring and control, training and education, employees' involvement and empowerment have a significant effect on (1) sustainable product design, (2) sustainable production system, (3) improvement in the sale, (4) improvement in market responsiveness, (5) improvement in the competitive position and (6) improvement in the global market image.
Practical implications
Through this study of ISGLSAMS enablers and their interdependence, and their impact on ISGLSAMS performance outcomes government, organizations, stakeholders, policymakers and supply chain partners may plan the policy, roadmap and strategies for the successful adoption of (1) ISGLSAMS in the organizational value chain, and (2) Industrial ecology and industrial symbiosis in India. The study also contributes to the industrial managers, and value chain partners a better understanding of ISGLSAMS.
Originality/value
This study is the first attempt to understand (1) the ISGLSAMS enablers and their correlations, and (2) the effect of ISGLSAMS enablers on ISGLSAMS performance outcomes to get the competitive and sustainability advantage. The study contributes to the practitioners, policymakers, organizations, government, researchers and academicians a better understanding of ISGLSAMS enablers and its performance outcomes.
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Dharmendra Hariyani and Sanjeev Mishra
Scarcity of resources and ever-changing customer demand has driven the manufacturing organization to opt for an integrated sustainable-green-lean-six sigma-agile manufacturing…
Abstract
Purpose
Scarcity of resources and ever-changing customer demand has driven the manufacturing organization to opt for an integrated sustainable-green-lean-six sigma-agile manufacturing system (ISGLSAMS). The purpose of this study is to identify and rank the various drivers for the adoption of ISGLSAMS for the more sustainable development of the industries.
Design/methodology/approach
Using a survey questionnaire, data were collected for the 14 ISGLSAMS drivers, identified through the literature review, from 108 Indian manufacturing industries. The sign test is used to check the relevance and significance of drivers. ISGLSAMS drivers are ranked based on the median and standard deviation. A multiple regression model was employed to investigate the effects of other drivers on the highest-ranked driver to strengthen the understanding of the drivers.
Findings
Competition, customer demand, technological changes, supply chain pressure, cost benefits, incentives, top management commitment and future legislation are found the strongest drivers for ISGLSAMS. For administering the competition for ISGLSAMS policymakers must focus on the availability of organization resources, customer demand, future legislation, incentives, supply chain pressure and technological developments.
Practical implications
The study contributes to a better understanding of ISGLSAMS drivers. Through this study government, stakeholders and policymakers may plan the policy, roadmap and strategies to drive the manufacturing organizations for the adoption of ISGLSAMS for more sustainable development of industries in India.
Originality/value
This work contributes to the identification and prioritization of the drivers for the more sustainable manufacturing system, i.e. ISGLSAMS (7 Rs based, i.e. 6 Rs of sustainability with 7th R, reconfiguration). The research also contributes to the (1) ISGLSAMS literature (2) the awareness and demand of (a) ISGLSAMS (b) reconfigurable, sustainable and modular products (c) redesign, recovery and refurbishing of the product to increase the product life cycle.
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Mohit Goswami, Felix T.S. Chan, M. Ramkumar, Yash Daultani, Saurabh Pratap and Ankita Chhabra
In this research, collaboration attributes related to the firm's intrinsic and extrinsic facets at pertinent levels (i.e. enterprise, strategic, operational, and tactical levels…
Abstract
Purpose
In this research, collaboration attributes related to the firm's intrinsic and extrinsic facets at pertinent levels (i.e. enterprise, strategic, operational, and tactical levels) for construction equipment OEMs (original equipment manufacturers) operating in India have been quantified and modeled.
Design/methodology/approach
For modeling the intra-firm collaboration at respective organizational levels, relevant attributes have been populated employing literature review followed by subsequent validation from pertinent focus groups. The focus groups comprising professionals working in the construction and mining equipment industry in India aided us in estimating the extent of interdependencies and influences within/amongst collaboration attributes. The collaboration attributes and respective interdependencies/influences are modeled employing the concept of graph theory wherein the individual attributes are represented using vertices and influences/interdependencies are represented using edges. The collaboration indices resulting from the variable permanent matrix have been derived as well.
Findings
Scenario and subsequent sensitivity analysis are performed. This research discusses the significance and aspects related to various collaborative attributes and the interrelations amongst them. Further, the research also evolves quantitative measures of collaboration indices at enterprise, strategic, tactical and operational levels by employing a graph-theoretic approach (GTA). The authors have also extricated and discussed a number of meaningful implications from both the perspectives of interorganizational relationships (IORs) and the normative theory of organizations using a cross-case analysis of five firms having operations in India.
Originality/value
The research would aid organizations (particularly those belonging to the construction equipment sector) measure the efficacy of collaboration in respective value-chains at strategic, tactical and operational levels. From the theoretical perspective, the integration of the IORs and normative theory of organizations enables looking at the intra-firm collaboration problem from a multi-dimensional standpoint involving activities, performance measures, action initiation, communication, shades of top management, level of activity, etc.
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