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Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

Lean Six Sigma 4.0 has brought about a paradigm shift in customization, automation, value creation and digitalization to achieve excellence in human factors, operations and sustainable development. Despite its potential, LSS 4.0 is still in its nascent stage, with researchers striving to identify the key and relevant components of LSS in relation to Industry 4.0. The present study aims to address this knowledge gap through a literature review and subsequently provide a conceptual framework for LSS within the context of digital transformation.

In this study, the authors have conducted a thorough review of reputable articles published between 2011 and 2022, focusing on the integration of Lean Six Sigma (LSS) and Industry 4.0 (I4.0). By using appropriate keywords, the authors identified around 85 relevant articles. The main objective of this integrative literature review was to analyze and extract valuable knowledge from the existing literature on LSS and I4.0. Based on the authors’ findings, a conceptual framework was developed.

The review revealed the motivators, building blocks, tools and challenges of LSS 4.0. The conceptual framework delves into the key aspects of LSS 4.0, focusing on the dimensions of people, process and technology, as well as their subdimensions. These subdimensions serve as the building blocks for developing LSS 4.0 capabilities. The proposed framework visually represents the conceptualization and the relationships among its components.

Only a few conceptual approaches to LSS are developed that include the concepts, new roles and elements of I4.0. As a result, this research investigates the gap in current LSS models preceding I4.0 and develops a conceptual framework to provide a novel and comprehensive summary of the new concepts and components driving nascent and current LSS practices in the digital era.

This study offers practical guidance for implementing LSS in the context of I4.0, emphasizing digital transformation. The findings highlight motivators, building blocks, tools, challenges and spread of LSS 4.0 practices, and present a conceptual framework of LSS 4.0. These insights can help organizations enhance their LSS capabilities and achieve excellence in human factors, operations and sustainable development.

This study aims to make a significant contribution to the model-building efforts of researchers focusing on LSS 4.0. By offering practical guidance, the points discussed in this study help enhance the implementation efforts of practitioners and organizations in the context of I4.0, with a specific focus on digital transformation. The guidance provided takes into account the perspectives of people, processes and technology, providing valuable insights for successful integration.

Nowadays, small and medium enterprises (SMEs) are incrementally using e-business tools in order to compete in an extremely hostile market and gain global access. The importance of e-business adoption for the economic success and survival of SMEs creates a very interesting field of research. The purpose of this paper is to develop and empirically test a conceptual framework that investigates the factors affecting the e-business adoption decision in SMEs.

The examination of the proposed conceptual framework was made with the use of a newly developed structured questionnaire that was distributed to a group of Greek SMEs. The questionnaire was distributed to 600 companies, while 161 usable questionnaires were finally returned. exploratory factor analysis, confirmatory factor analysis, linear regression methods and the structural equation modelling (SEM) technique were used to test the research hypotheses.

The proposed model explains 71 per cent of the variance of e-business adoption, with firm size, firm scope, IT infrastructure and internet skills being the most important e-business adoption drivers (with firm size being the most significant). On the other hand, CEOs knowledge, adoption cost, and competitive pressure do not seem to play an important role in the e-business adoption decision.

A limitation stemming from the implemented methodology is the use of self report scales to measure the constructs of the proposed model. Moreover, the present paper lacks a longitudinal approach, since it is cross-sectional and provides a static picture of e-business adoption.

The paper makes an effort in order to point out areas that companies should emphasise in order to successfully adopt e-business and, therefore, harvest its potential benefits. Certain practical implications are offered in the final part of the paper.

First, the present study places SMEs in the centre of its attention, while the contemporary research mostly examines the implementation of e-business practices in large organisations. Second, the present study proposes a three-dimensional conceptual framework, including technological, organisational and environmental context. Such a multidimensional approach has randomly been explored in the existing literature. Third, the results of the study may be generalised in other developed countries with similar economic realities and yield interesting outcomes for practitioners in these countries.

A conceptual framework for the analysis of vulnerability in supply chains is developed. The conceptual framework is limited to the inbound logistic flow of manufacturers. The study has been performed as a two‐step process. Step one explores the concept of vulnerability from the point of view of an inductive approach. The conceptual framework is generated and based on the empirical findings from a case study of a Swedish car manufacturer in the automotive industry. Step two is deductive in terms of testing in other industries the generated conceptual framework that originates from step one. The conceptual framework consists of two dimensions, namely categories of disturbance and sources of disturbance. Principally, categories of disturbance are divided into quantitative and qualitative disturbances. Sources of disturbance are divided into atomistic (direct) and holistic (indirect) disturbances. In addition, the specific criteria of an inbound logistic flow indicate how vulnerability in supply chains is proposed to be analysed according to the developed conceptual framework of vulnerability.

The Covid-19 pandemic exposed the fragility of global supply chains. Attempts to deepen our understanding of the effects of the pandemic on global supply chains mostly offer anecdotal evidences and lack theory grounded research. The purpose of this paper is to develop a conceptual framework to help explain supply chain disruption management.

This is a conceptual paper and uses a theory building approach. It develops a conceptual framework adapted from coping theory in psychology to explain supply chain disruption management. To refine the framework, the authors independently reviewed extant supply chain disruption management literature. The authors then studied the frameworks on stress theory in psychology. Following the review of both streams of literatures, the authors developed an initial draft of the conceptual model. This draft was then iteratively refined through extensive discussions among the authors.

Coping theory can help revise supply chain disruption management with an alternative lens that has not been applied before in this domain. The proposed conceptual framework is generic and can be applied to disruption management strategies for any organization in any industry.

The conceptual framework proposed in this paper offers a new theoretical lens to supply chain disruption management discourse. It contributes to the operational understanding of supply chain disruption management.

To investigate the relationship between performance frontier and operations strategy. A two-level conceptual framework is proposed based on performance elements that act as output/input variables and delimit the scope of the frontier analysis.

The framework proposition is based on the fourth round of high-performance manufacturing survey data. A representative set of variables for assessing performance based on operations strategy constructs is defined through multivariate data analysis techniques. The main method used is the principal component analysis.

The proposed first-level conceptual framework formalizes the relationships between performance frontier analysis techniques and operations strategy, delimiting the scope and the structural definitions. The second-level conceptual framework defines the constructs of the input and output dimensions for frontier analysis studies.

The paper contribution is developed in the gap of market-led orientation to study operations strategy performance frontier since most related literature focuses on capabilities development with a main focus on the resource-based view (RBV) approach. A conceptual framework based on the competitive priorities is therefore proposed to represent the operations strategy in the view of the frontier techniques. The value lies in defining performance measures which are not a straightforward task as the growth of organization competitiveness and complexity require multiple performance measures. A deeper understanding of frontier estimation on the operations strategy context is also provided, contributing to positively influence firms to succeed in the current dynamic competitive environments.

The purpose of this paper is to investigate the potential contribution of some approaches, i.e. value‐chain, strategic marketing, electronic marketing and clustering, and to suggest a conceptual framework allowing improving effectiveness in the field of promoting tourism destinations. Hence, the paper puts forward a conceptual framework allowing attaining an integrated approach in tourism destination marketing.

The approach adopted and implemented for this study is a desk research based on extensive literature and well‐established theories.

The paper provides insights into a comprehensive approach to destination marketing planning and implementation and suggests a conceptual framework encompassing approaches contributing to improve effectiveness and efficiency in the field of destination marketing.

The factors influencing e‐marketing and clustering approaches are highlighted and a set of recommendations are put forward for destination marketers.

Destination marketing organisations all over the world have to implement innovative and appropriate approaches; and use adequate tools and techniques in order to improve their marketing activities effectiveness and efficiency. The paper successfully addresses the complexity in the field of destination marketing due to the various stakeholders involved and to the nature of tourism product/experience. Therefore, this paper successfully suggests a conceptual framework contributing to improve effectiveness and efficiency of activities of destination marketing organizations by adopting an integrated approach based on well‐established theories.

Industry 4.0 has brought about a paradigm shift in value delivery with the introduction of disruptive technologies. This has resulted in efforts by organizations to re-invent their business processes and reskill their workforce while attempting to realize digital transformation. Quality management in the context of Industry 4.0 is still in its nascent stage with researchers trying to identify key and relevant components of quality management with respect to Industry 4.0. The current study attempts to address the knowledge gap through a literature review and subsequently provide a conceptual framework for quality in the digital transformation context.

An integrative literature review was conducted to analyze and abstract knowledge from the literature on Quality 4.0 and a conceptual framework was developed based on the review.

The review revealed the motivators, building blocks and challenges for Quality 4.0. The conceptual framework discusses the salient points relevant to Quality 4.0 with respect to the people, process and technology dimensions and their sub-dimensions that can be used to build 4.0 capabilities. The proposed framework is represented to depict the conceptualization and the relationships among its components.

This study aims to contribute to the model building efforts of researchers towards Quality 4.0. The points discussed here provide an actionable direction to augment the efforts of practitioners and organizations in quality management in the context of Industry 4.0, especially digital transformation.

The purpose of this paper is to review, from a sustainable management perspective, a range of conceptual frameworks; determine the efficacy and utility of three different data sources in generating indicators collectively; and consider the utility of a single index of total ecosystem services (TESI). The ecosystem service (ES) concept has been discussed as an important model to aid sustainable land-use management.

The historical development and the relative merits of sustainable management frameworks which can be implemented in a decision-making context were examined. The efficacy of a single index TESI was examined considering three data sources for 11 contrasting sites within the UK.

The choice of conceptual framework and data source depends on the specific question and scale being addressed. Publicly available data through the Eurostat route is primarily limited to the assessment of the provisioning services.

Limitation of the study is that both bottom-up and top-down sourcing of data to conduct an ES assessment were considered.

The scale of enquiry when conducting ES assessment to aid sustainable management dictate the most useful data source. If conducting local assessments that give local data is more appropriate while conducting European Union (EU)-wide assessment gives less local precision, it does provide some insight when conducting larger-scale regional assessment which cannot otherwise be achieved.

The various data set analysed in this study all provided insight for sustainable management.

The purpose of this research work is to propose an assessment framework to evaluate businesses in terms of the implementation of a green and lean organization’s supply chain.

A conceptual framework was developed for the assessment of green and lean implementation. The framework was designed using key criteria to identify green and lean initiatives. This led to the development of guidelines for each criterion, and the development of a scoring method. A multiple case study of five different organizations in the automotive industry was conducted to validate the conceptual framework.

The study reveals that high scores are derived from a good interaction between green and lean implementation in these companies. The results confirm that the initiatives considered in the conceptual framework were appropriate to represent the green and lean assessment framework.

The case study was developed in five organizations. Validation of the model is not based on quantitative techniques. The sample size is too small. More study is need in different industry sectors.

The proposed model can be the basis for further research on green and lean concepts, contributing to the understanding of green and lean implementation. With this assessment method, managers can evaluate their business in relation to the implementation of green and lean supply chain initiatives.

To the author’s knowledge, this paper is the first to provide an assessment framework to evaluate an organization’s supply chain in terms of green and lean implementation.