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1 – 10 of over 1000Deepa Pillai and Shubhra Mishra Deshpande
Warehouse receipt-based financing (WRF), an innovative instrument with its structure embedded in the agricultural value chain can potentially address farmers' concerns about…
Abstract
Purpose
Warehouse receipt-based financing (WRF), an innovative instrument with its structure embedded in the agricultural value chain can potentially address farmers' concerns about timely credit access and accessible remunerative markets. However, studies indicate farmers' exclusion from currently practiced WRF mechanisms across developing countries. Transaction cost and lack of assured remunerative markets post storage are the challenges thwarting farmers' participation. The study explores how these challenges can be addressed by analyzing a case study. The finding will help in coming up with a farmer-inclusive WRF mechanism.
Design/methodology/approach
The study uses a case study as an analysis tool. Primary data is gathered through farmers. Descriptive statistics and partial least squares (PLS) approach to structural equation modeling methodology has been adopted for empirical testing of the hypothesis of the study. The study uses SMART PLS 3.0 for analysis of data.
Findings
Single window offering of multiple value chain operations and technological intervention in physical handling substantially reduces transaction costs for farmers. Sustained farmers' participation in the case supports this finding. The presence of an assured market (PAM) is found to have a positive and significant relationship with WRF in the case of beneficiary farmers. The PAM is found to have a negative yet significant relationship with WRF in the case of nonbeneficiary farmers. Critical success factors of the entity KisanMitra stated in the case substantiates a farmer-inclusive WRF mechanism.
Research limitations/implications
The study analyzes a case study of specific geography. However, similarities enlisted across developing countries in the introduction section provide a scope of generalization of findings across developing countries. The identified factors for a farmer-inclusive WRF mechanism will enable the governments, policymakers and development institutions to ascertain and align their WRF implementation measures to inculcate and upgrade these factors to the prospective WRF agents. Future studies can explore the replication of farmer-inclusive WRF mechanisms across other geographies. The studies also explores the role of technological interventions in further reducing the transaction cost and suitable policy modifications to encourage replication of the study in other geopgraphical context.
Originality/value
The study on WRF and the methodology adopted is first of its kind to identify factors for a farmer-inclusive WRF mechanism.
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Sophia Brink and Gretha Steenkamp
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly…
Abstract
Purpose
After the effective date of International Financial Reporting Standard (IFRS) 15, the accounting treatment of credit card rewards programmes (CCRPs) is no longer explicitly prescribed. Uncertainty regarding what constitutes faithful representation, and the inconsistent accounting practices observed, has created a need for guidance on the appropriate accounting treatment of CCRP transactions. Accounting theory has the potential to provide the foundation for this guidance. As a result, the objective of this study was to develop a theoretical model for the accounting treatment of CCRP transactions using accounting theory.
Design/methodology/approach
This non-empirical qualitative conceptual study utilised document analysis, focussing specifically on accounting theory, to construct an accounting treatment model.
Findings
Applying the relevant accounting theory (International Accounting Standards Board's (IASB's) Conceptual Framework), a theoretical model for the accounting treatment of CCRP transactions was developed, which emphasises the importance of understanding the economic phenomenon (the CCRP transaction) and determining how management views the transaction (in isolation as marketing or as an integral part of the credit card transaction).
Originality/value
Addressing the problem of accounting for CCRP transactions with reference to accounting theory (which is the main element of scholarly activity in accounting) distinguishes this study from previous research on the topic. The CCRP accounting treatment theoretical model could assist CCRP management in faithfully accounting for a CCRP transaction and reduce uncertainty and inconsistency in practice. Moreover, this study identified the procedures to be employed when using accounting theory to determine the appropriate accounting treatment of business transactions. These procedures could be employed by accountants when faced with other transactions not covered by specific accounting standards.
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Nodirbek Bakhromzhon Ugli Anvarjonov, Ki-Hyun Um, DeYu Zhong and Eun-Kyu Shine
The principal research objective entails examining the nexus between green supplier selection and green performance while scrutinizing the moderating role of governance…
Abstract
Purpose
The principal research objective entails examining the nexus between green supplier selection and green performance while scrutinizing the moderating role of governance mechanisms, specifically process control and outcome control, in shaping this association.
Design/methodology/approach
To assess our hypotheses, this study obtained data from Chinese manufacturing sectors and utilized regression analysis on a dataset consisting of 295 samples.
Findings
This study enriches the sustainable supply chain management literature by emphasizing the influence of green supplier selection on a firm’s green performance and the moderating effects of outcome and process control, offering practical insights for industry professionals.
Originality/value
This study enriches the sustainable supply chain management literature by emphasizing the influence of supplier selection on a firm’s environmental performance and the moderating effects of outcome and process control, offering practical insights for industry professionals.
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Tennakoon Mudiyanselage Maheshi Pabasara Tennakoon, Nicholas Chileshe, Raufdeen Rameezdeen, J. Jorge Ochoa and Aparna Samaraweera
Offsite construction (OC) is an efficient method to reduce waste in the construction industry from a circular economy perspective. Yet, its uptake is subdued by the ambiguities…
Abstract
Purpose
Offsite construction (OC) is an efficient method to reduce waste in the construction industry from a circular economy perspective. Yet, its uptake is subdued by the ambiguities around its supply chain. Hence, the purpose of this study is twofold: to identify the OC project delivery models, the limitations in their procurement approach to facilitate the resilience of the supply chain and interventions to promote supply chain resilience (SCR) and to identify the gaps in the existing procurement process and propose further research areas that implement strategies to improve SCR.
Design/methodology/approach
The study was conducted as a systematic literature review. In total, 41 peer-reviewed research papers published between 2013 and 2023 were shortlisted through the preferred reporting items for systematic reviews and meta-analysis guidelines. A descriptive analysis was conducted, followed by a thematic analysis.
Findings
The descriptive analysis reveals that the emphasis on digitising OC has shifted to transforming the business model, procurement and supply chain with a human-centric view. In thematic analysis, the predictability of the SC partners and the probabilities of evaluating the prospects are revealed as arbitrary characteristics in the current procurement strategies. Rewarding collaborative relationships among SC partners and incorporating provisions to postpone the module delivery are some interventions to promote flexibility. Drafting comprehensive and effective contracts that address transparency issues and facilitating the need for continuous development of capabilities through procurement are among the further research avenues proposed.
Originality/value
This study is a precursor demonstrating the potential of the procurement process to implement the decrees of SCR for better goal congruence of the OC supply chain.
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Allan Farias Fávaro, Roderval Marcelino and Cristian Cechinel
This paper presents a review of the state of the art on the application of blockchain and smart contracts to the peer-review process of scientific papers. The paper seeks to…
Abstract
Purpose
This paper presents a review of the state of the art on the application of blockchain and smart contracts to the peer-review process of scientific papers. The paper seeks to analyse how the main characteristics of the existing blockchain solutions in this field to detect opportunities for the improvement of future applications.
Design/methodology/approach
A systematic review of the literature on the subject was carried out in three databases recognized by the research community (IEEE Xplore, Scopus and Web of Science) and the Frontiers in Blockchain journal. A total of 1,967 articles were initially found, and after the exclusion process, the 26 remaining articles were classified according to the following dimensions: System Type, Open Access, Review Type, Reviewer Incentive, Token Economy, Blockchain Access, Blockchain Identification, Blockchain Used, Paper Storage, Anonymity and Maturity of the solution.
Findings
Results show that the solutions are normally concerned on offering incentives to the reviewers' work (often monetary). Other common general preferences among the solutions are the adoption of open reviews, the use of Ethereum, the implementation of publishing ecosystems and the use of InterPlanetary File System to the storage of the papers.
Originality/value
There are currently no studies covering the main aspects of blockchain solutions in the field of scientific peer review. The present study provides an overall review of the topic, summarizing important information on the current research and helping new adopters to develop solutions grounded on the existing literature.
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Shivangi Viral Thakker, Santosh B. Rane and Vaibhav S. Narwane
Digital supply chains require nascent technologies like blockchain and Internet of Things (IoT). There is a need to develop a roadmap for the implementation of these technologies…
Abstract
Purpose
Digital supply chains require nascent technologies like blockchain and Internet of Things (IoT). There is a need to develop a roadmap for the implementation of these technologies, as they require a huge amount of resources and infrastructure. The purpose of this paper is to analyze the challenges of implementing blockchain-IoT integrated architecture in the green supply chain and develop strategies for the same.
Design/methodology/approach
After a thorough literature survey of Scopus-indexed journals and books, 37 barriers were identified, which were then brought down to 15 barriers after confirming with industry and academic experts using the Delphi method. Using the total interpretive structural modeling (TISM) method and cross-impact matrix multiplication applied to classification (MICMAC) analysis, the barriers were modeled, and finally, strategies were formulated using a concept map to handle the barriers in the blockchain-IoT integrated architecture for a green supply chain.
Findings
This paper presents the research on barriers that can be considered for incorporating blockchain and IoT in the green supply chain. It was found from the TISM model that environmental concerns are Level-1 barriers and need to be addressed by developing appropriate technology and allocating funds for the same. An integrated ecosystem with blockchain and IoT is developed.
Research limitations/implications
The focus of this study was on the challenges of blockchain and IoT; hence, it is required to extend the research and find challenges for different industries and also analyze the criteria using other multi-criteria decision-making (MCDM) methods. Further research is required for the integration of blockchain-IoT with supply chain functions.
Practical implications
The transformation of a traditional supply chain into a green supply chain is possible with the integration of technologies. This research work and the strategies developed are useful to managers and practitioners working on technology implementation. Planning resources and addressing key barriers is possible with the concept maps and architecture developed.
Social implications
Green supply chain management (SCM) is gaining importance in industry as well as the academic sector due to government Policies and norms worldwide for reducing emissions and encouraging environment-friendly production systems. Incorporating blockchain and IoT in a green supply chain will further digitize and increase transparency in supply chains.
Originality/value
We have done a categorization of all barriers based on the expert survey by academicians and industry experts from industries in India. The concept map helps in identifying possible solutions for the challenges and initiatives to be taken for the smooth integration of technologies in the green supply chain.
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Sayed Muhammad Fawad Sharif, Yang Naiding and Sayed Kifayat Shah
Collaborative projects require overlapping skills and capabilities to facilitate knowledge transfer. However, not all kinds of learning are virtuous and some may lead to leakage…
Abstract
Purpose
Collaborative projects require overlapping skills and capabilities to facilitate knowledge transfer. However, not all kinds of learning are virtuous and some may lead to leakage of commercially valuable knowledge. The purpose of this paper is to explain and restrain leakage of organizational competitive knowledge in collaborative projects.
Design/methodology/approach
A total of 398 survey questionnaires are collected from project-based firms in Pakistan. We gathered data from horizontal and vertical collaborations. Analysis is conducted with transaction cost economics lens through Process Macro 3.0.
Findings
Findings suggest that partner’s learning intent (PLI) and distrust positively affect knowledge leakage, whereas human resource management (HRM) practices have negative effect on knowledge leakage. Furthermore, HRM practices negatively moderate the relationship between PLI and knowledge leakage and distrust positively mediates it.
Research limitations/implications
This study integrates HRM with knowledge management to restrain knowledge leakage and contributes to knowledge management and strategic management. This study examines knowledge leakage in the presence of passive opportunism.
Originality/value
This study explains how passive opportunism translates into opportunistic behavior. Besides, effectiveness of HRM practices are least surveyed to restrain passive and active opportunisms.
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Mamadou Sissoko, Veronique Theriault and Melinda Smale
The authors assess the development potential of cowpea beyond grain in local markets in Mali by: (1) identifying trader types and types of cowpea products sold; (2) examining…
Abstract
Purpose
The authors assess the development potential of cowpea beyond grain in local markets in Mali by: (1) identifying trader types and types of cowpea products sold; (2) examining trader roles; (3) estimating gross margins and their determinants; and (4) discussing policy opportunities to further develop the value chain.
Design/methodology/approach
The authors analyze data collected through observation and semi-structured questionnaires from 487 sellers in 26 markets, including market, seller, and product characteristics. The authors also calculate gross margins and conduct a regression analysis to identify influential factors.
Findings
The authors identify several types of cowpea sellers in local markets, including processor-retailers, retailers of fresh leaves and fodder, and grain retailers, collectors and wholesalers. Women dominate the marketing of processed products and fresh leaves. The marketing of boiled cowpeas offers retailers higher margin rates compared to fritters and pancakes. Grain sellers, who are mostly men, have lower margins but sell larger quantities. Processor-retailers bring more value to the cowpea value chain. Specialization of the seller in cowpea, regional location of the market and day of the market fair all influence gross margins.
Research limitations/implications
Future work should explore consumer preferences for different types of cowpea products.
Originality/value
This study of the cowpea value chain in Mali has revealed the multidimensional character of the cowpea plant, which goes far beyond its grain and highlight the important roles played by women.
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This paper aims to explore the impact of domestic market fragmentation on the innovation performance of enterprises and its mechanism from the perspective of market segmentation…
Abstract
Purpose
This paper aims to explore the impact of domestic market fragmentation on the innovation performance of enterprises and its mechanism from the perspective of market segmentation, a government behavior with Chinese characteristics.
Design/methodology/approach
In order to verify the theoretical hypothesis proposed in the previous article, that is, whether domestic market fragmentation can effectively improve the innovation performance of enterprises, this paper bases on the data of listed companies from 2010 to 2016, empirically testing the theoretical hypothesis by constructing a measurement model.
Findings
Domestic market fragmentation has a significant inhibitory effect on enterprise innovation performance. Domestic market fragmentation has heterogeneous effects on innovation performance of enterprises and regions. It is undeniable that domestic market fragmentation does have a certain support effect on state-owned enterprises but the support effect is achieved by distorting regional resource allocation and creating an unfair market environment.
Originality/value
Firstly, this paper explores the impact mechanism of domestic market fragmentation on corporate innovation performance from the perspective of market segmentation, a government behavior with Chinese characteristics, so as to expand and enrich the relevant research on enterprise innovation. Secondly, from the perspective of corporate innovation performance, this paper provides new evidence for the “curse effect” of domestic market fragmentation. Thirdly, this paper tries to shake the domestic market fragmentation support theory from the perspective of distortion effect brought by the “hand of support” of domestic market fragmentation.
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Haman Mahamat Addi and Attahir Babaji Abubakar
This paper analyzes the effect of institutional quality and economic freedom on investment and economic growth in sub-Saharan Africa (SSA).
Abstract
Purpose
This paper analyzes the effect of institutional quality and economic freedom on investment and economic growth in sub-Saharan Africa (SSA).
Design/methodology/approach
Focusing on a panel of 27 countries, the study employed the panel fixed and random effect models to analyze data spanning from 2005 to 2018. The study also employed the Wu–Hausman test to determine if the endogeneity problem exists in the model.
Findings
The findings of the study show that individually, an improvement in economic freedom stimulates economic growth while the improvement in institutional quality is effective in spurring investment. However, the interaction effect of improvement in institutional quality and economic freedom is the stimulation of both investment and economic growth. The findings are robust to alternative model specifications.
Practical implications
The study implies that for SSA countries to effectively achieve higher investment and economic growth outcomes, there is the need to simultaneously strengthen institutional quality and improve economic freedom. Focusing on either of the factors without the other leads to less desirable growth and investment outcomes.
Originality/value
The study examined the combined influence of institutional quality and economic freedom on investment and growth in SSA. To the best of the authors’ knowledge, no study has investigated this in the context of SSA.
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