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Article
Publication date: 28 August 2024

Matin Mohaghegh, Silvia Blasi, Ivan Russo and Benedetta Baldi

Drawing on resource orchestration theory, this paper aims to empirically investigate the relationships between digital transformation (DT), triple-A supply chain capabilities…

Abstract

Purpose

Drawing on resource orchestration theory, this paper aims to empirically investigate the relationships between digital transformation (DT), triple-A supply chain capabilities (i.e. agility, adaptability and alignment) and sustainable performance. The research focuses on the pharmaceutical industry, which best represents a business environment characterized by volatility, uncertainty, complexity and ambiguity.

Design/methodology/approach

Data were collected at different echelons of a globally oriented pharmaceutical supply chain, with the focal company located in the Netherlands. Empirical data were analyzed with partial least squares – structural equation modelling.

Findings

The findings reveal that DT enhances the triple-A supply chain capabilities. Nevertheless, not all three capabilities are necessary to improve overall sustainable performance. The results highlight that, among the three, only supply chain agility and adaptability significantly mediate the relationship between DT and sustainable performance.

Originality/value

This research supports the literature affirming that not all the triple-A supply chain capabilities equally affect sustainable performance. Moreover, it deepens the understanding of how orchestrating the triple-A capabilities at a firm level fosters overall sustainable performance, facing resource scarcity and investments in DT.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 6 February 2024

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…

1167

Abstract

Purpose

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

Design/methodology/approach

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

Findings

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

Originality/value

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 23 November 2023

Shan Lei and Ani Manakyan Mathers

This study examines the relationship between investors' familiarity bias, including the home bias and endowment bias, and their financial situations, expectations and personal…

Abstract

Purpose

This study examines the relationship between investors' familiarity bias, including the home bias and endowment bias, and their financial situations, expectations and personal characteristics.

Design/methodology/approach

Using the 2019 Survey of Consumer Finances, the authors utilize an ordinary least squares regression to identify the presence of endowment bias and home bias in individual investors' direct stock holdings and use a Heckman selection model to examine determinants of the extent of endowment bias and home bias.

Findings

This study finds that investors with higher income and more education, men, non-white investors and people with greater risk tolerance are actually at a greater risk of endowment bias. This study also identifies a profile of investors that are more likely to have a home bias: with less financial sophistication, lower net worth, older, female, more risk-averse, with a positive expectation about the domestic economy and a relatively shorter investment horizon.

Originality/value

This paper is among the first to use US investors' directly reported stock holdings to examine the individual characteristics that are correlated with greater familiarity bias, providing financial professionals with information about how to allocate their limited time in providing education to a variety of clients.

Details

Review of Behavioral Finance, vol. 16 no. 3
Type: Research Article
ISSN: 1940-5979

Keywords

Article
Publication date: 7 March 2023

Gilang Puspita Rini and Amie Kusumawardhani

This study aims to identify factors that can improve customer service performance by verifying the relationships between these factors, such as customer orientation, firm-specific…

Abstract

Purpose

This study aims to identify factors that can improve customer service performance by verifying the relationships between these factors, such as customer orientation, firm-specific resource integration, transactive memory system and service innovation capability. In other words, this study identifies the determinants of customer service performance from the perspective of the resource advantage theory of competition.

Design/methodology/approach

This research was conducted through an online survey of hotel managers and supervisors in Indonesia, which produced 327 questionnaires that could be processed with a response rate of 70.6%. Structural equation modelling was used to analyse the data and test the hypotheses with the help of AMOS 23.

Findings

This study confirms that firm-specific resource integration can improve customer service performance, with the antecedents of the former being customer orientation and a transactive memory system.

Research limitations/implications

This research was conducted with a sample of three-, four- and five-star hotels, which have different conditions. In future research, it would be interesting to compare how such hotels over a larger geographical area behave in improving customer service performance using the investigated variables.

Originality/value

This research provides additional insight into the resource advantage theory of competition, namely, that integrated enterprise-specific resources are good antecedents for innovation and customer service performance.

Details

International Journal of Innovation Science, vol. 16 no. 3
Type: Research Article
ISSN: 1757-2223

Keywords

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