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This paper aims to offer evidence-based findings on the under-researched role of finance in the sales and operations planning (S&OP) process, aiming to guide academics and practitioners towards successful S&OP implementations.

The research builds upon a multiple case study, embracing five Latin American subsidiaries of four global manufacturing corporations from the consumer goods, chemical and pharmaceutical industries. Following an exploratory approach, the case study results are analysed in within- and cross-case analyses.

The research findings are synthesised into a framework, demonstrating relevant benefits from the engagement of finance along the S&OP process and the implications of its interactions with traditional S&OP functions as sales, marketing and operations. The paper shows how finance adds value in supporting the process, enabling decisions on costs, margins, capital expenditures and return on investments. Finance strengthens S&OP when assessing demand- and supply-related risks and facilitates comparing the functional business areas' plans to budget. While finance participation is highlighted as necessary for supporting successful S&OP implementations, it also receives valuable inputs in return, characterising a two-way communication role that benefits the entire organisation.

This is the first research paper focusing on empirically exploring the role of finance within S&OP, going beyond initial insights from practice and academia. It provides practitioners and scholars with an in-depth, evidence-based view of finance's integration along the S&OP process.

This paper provides a five-step Enterprise Architecture Management (EAM) approach to systematically guide the development and implementation of contextualised Sales and Operations Planning (S&OP) designs.

A case study is conducted at a European chemical manufacturer. The research applies the five-step approach, embracing the descriptive and prescriptive EAM functions combined with the lens of contingency theory.

The research findings demonstrate the suitability of the proposed EAM approach for the contextualisation of S&OP designs from a contingency theory perspective. Its descriptive EAM function serves to assess context-specific S&OP challenges and enables to analyse the contextual fit of S&OP designs. Its prescriptive EAM function guides the development and implementation of context-specific S&OP designs towards increasing the S&OP effectiveness. EAM's integrated view onto people, process and information technology served to analyse current practices on the dynamics of S&OP contextualisation in innovation- and quality-driven contexts. Thereby, the paper contributes to a better S&OP contingency understanding.

The EAM approach offered in this paper provides a concrete and practically applicable guidance to support managers to face their context-specific challenges and guide the contextualisation of their S&OP designs to increase the S&OP effectiveness. Moreover, practitioners can improve their understanding regarding the need for S&OP design adjustments to reflect changes in their companies' contingencies.

The research introduces a novel EAM approach for S&OP contextualisation, particularly reflecting contingency theory's dynamic view of structural adjustments to regain fit (SARFIT).

The present study aimed to investigate whether male consumers report weaker green consumption values than their female counterparts, and whether such a presumed sex difference, at least in part, can be explained by different levels of intrasexual competition. In other words, the study tested the notion that intrasexual competition acts as a psychological mechanism explaining why male (vs female) consumers are sometimes less prone to prefer and purchase sustainable goods, with their higher tendency to compete with same-sex rivals making them less likely to engage in green consumption.

The study was based on a large cross-sectional survey, in which a final sample of 1,382 participants (823 female and 559 male) provided complete responses on well-validated scales measuring intrasexual competition and green consumption values. The large sample size implies that even small effect sizes could be detected with high statistical power. The data were analyzed using a series of Mann–Whitney U tests to compare the responses made by male and female participants. Subsequently, multiple linear regressions as well as regression-based mediation and moderation analyses were performed with control variables added to show robustness of the results, test the proposed chain of events, and demonstrate generalizability.

Male (vs female) participants expressed significantly higher levels of intrasexual competition both generally and on the two subdimensions corresponding to superiority striving and inferiority irritation. Further, they were slightly less inclined to express green consumption values. Importantly, the sex difference in green consumption values was mediated by inferiority irritation as well as the entire intrasexual competition scale but not by superiority striving. Thus, men's inferiority irritation, in particular, and their more pronounced propensity to compete with same-sex rivals, in general, drove them away from green consumption, whereas women's weaker willingness to compete with same-sex rivals instead increased their inclination of “going green.”

Drawing on findings from the domains of competitiveness and gender stereotypes, the current research demonstrates a novel mechanism through which green consumption responses can be understood. Specifically, this study provides empirical evidence for the mediating role of intrasexual competition, especially regarding the more negatively charged subdimension of inferiority irritation, in explaining why male and female consumers may differ in terms of their green consumption values. The present research also contributes to the literature by questioning the unidimensional structure of the intrasexual competition scale and showing that the negative (vs positive) subdimension of this scale is more influential in explaining sex-differentiated patterns in consumers' green consumption values, thereby supporting the notion that “bad is stronger than good.”

The present study is intended to assess the risk factors associated with digital buying. Also aims to design and develop an instrument to assess the digital buyers risk factor score (DBRFS) in light of pandemic.

Present investigation uses a quantitative approach to achieve the stated objectives. The survey instrument for the purpose of assessing risk factors associated with digital buying was developed in two phases. The present study adopts theory of planned behaviour (TPB), built based on the theory of reasoned action (TRA). The data were collected and analysed considering 500 valid responses, sampling unit being digital buyers using social media platforms in tyre-II city of India. The data collection was undertaken between June 2021 and August 2021. The instrument is designed and validated using exploratory factor analysis (EFA) followed by confirmatory factor analysis (CFA).

The present research identified six perceived risk factors that are associated with digital buying; contractual risk, social risk, psychological risk, perceived quality risk, financial risk and time risk. The DBRFS of male is 3.7585, while female is 3.7137. Thus, risk taking by the male and female is at par. For the age group 15–30, DBRFS is 3.6761, while age group 31–45 noted as 3.7889 and for the 46–50 age groups it is measured as 3.9649.

The marketers are expected to have the knowledge about how people responds to the pandemic. The outcome of the research helps to understand consumer behaviour but disentangling consumer’s “black box” is challenging especially during global distress. The present study outcome helps the digital shopkeepers to respond positively to meet the needs of digital buying.

The scale development and to quantify the DBRFS. A deeper understanding of about digital consumers during pandemics will help digital shopkeepers to connect issues related digital buying.

The purpose of this paper is to present and discuss the process and results achieved from the implementation of a design management indicator system in four product development companies.

To this end, instruments and techniques for implementing and collecting composite data were adopted.

The implementation made it possible to test the system metrics, and the analysis of the results enabled the identification of factors that hinder a successful implementation.

Design is being recognized as providing significant economic, social, and environmental benefits, and as it becomes a part of the management process, it can have an impact on business performance. Therefore, information sharing through indicator systems that consider factors that generate reliable and quantifiable information has become fundamental.