Search results

This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”

Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.

The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.

This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.

Ethiopia has enacted laws on transparency and disclosure of information in state-owned enterprises (SOEs). However, these laws are not strict enough, with the transparency and disclosure practices disappointing in the country. Thus, this study aims to investigate the legal framework governing transparency and disclosure in SOEs.

This study uses doctrinal, qualitative and comparative approaches. Domestic legal texts are appraised based on the organization for economic co-operation and development Guideline on Corporate Governance of State-owned Enterprises, the World Bank Toolkit on Corporate Governance of State-owned Enterprises and best national practices. This approach has been further corroborated by qualitative analysis of the basic principles of transparency and disclosure.

The finding reveals that the laws on transparency and disclosure do not comply with global practices and are inadequate to ensure transparency and discourse in SOEs. They fail to establish appropriate disclosure frameworks and practices at the SOE and state-ownership entity levels. They also indiscriminately subject enterprises to multiple auditing functions and conflicting responsibilities.

To the author’s knowledge, this study is the first legal literature on transparency and disclosure in Ethiopian SOEs. This study assists the state as owner in reforming the laws and uplifting SOEs from their current unpleasant condition. It can also become a reference for future research.

This paper aims to enhance the understanding of the distinct origins, mechanisms, growth paths and societal impacts of misinformation and disinformation through the theoretical lens of Niklas Luhmann’s social systems theory, particularly focusing on structural coupling and penetration.

This paper is based on a conceptual study that investigates the phenomena of mis-/disinformation based on reviews of the literature on social systems theory, particularly focusing on structural coupling and penetration.

This theoretical analysis has led to the postulations that mis-/disinformation would cause social conflicts through divergent routes and that they do not necessarily have negative consequences in society. That is, conflicts or communication of contradictions serve for the reproduction and change in social systems and, furthermore, serve society as an immune mechanism. We speculate that similarities in the manifestation of mis-/disinformation could stem from the influence of amplifiers, such as moral intervention. Nevertheless, we posit that disinformation stemming from intentional penetration is more likely to cause societal dysfunction than misinformation, leading to conflict overload, polarized information ecosystems and potential system failures.

It provides a broader theoretical perspective for a better understanding of the roots and mechanisms of mis-/disinformation and their social consequences. It also engages with unresolved debates over structural couplings and penetration, showing how distinguishing these concepts enhance analytical clarity and explanatory power.

The purpose of this paper is to propose and validate a theoretical model to investigate the relationship between self-organisation, information integration, adaptability and supply chain agility in humanitarian organisations.

A theoretical model was developed from extant studies and assessed through a structured questionnaire survey of 86 humanitarian organisations operating in South Sudan. The data were analysed using partial least square structural equation modelling.

The study found that self-organisation has a discernible positive influence on supply chain agility not only directly but also indirectly through adaptability. Further, information integration does not significantly influence supply chain agility directly but is fully mediated by adaptability. Together, the antecedent variables account for 53.9% variance in supply chain agility.

This study contributes to providing an empirical understanding of a humanitarian supply chain as a complex adaptive system and hence the need to incorporate self-organising and adaptive dimensions in supply chain management practice. Furthermore, it confirms the centrality of the complex adaptive system feature of adaptability when building supply chain agility through self-organisation and information integration.

The findings provide a firm ground for managerial decisions on investment in self-organisation and information integration dimensions so as to enhance adaptability and improve supply chain agility in humanitarian organisations.

This study is distinctive in the sense that it uses the complex adaptive system variables to empirically validate the relationships between self-organisation, information integration, adaptability and supply chain agility in humanitarian organisations in the world’s youngest developing economy with a long history of conflict and humanitarian intervention. The mediating influence of adaptability examined in this study is also novel.

Many organizations currently transition towards digitalized process design, execution, control, assurance and improvement, and the purpose of this research is to empirically demonstrate how data-based operational excellence techniques are useful in digitalized environments by means of the optimization of a robotic process automation deployment.

An interpretive mixed-method case study approach comprising both secondary Lean Six Sigma (LSS) project data together with participant-as-observer archival observations is applied. A case report, comprising per DMAIC phase (1) the objectives, (2) the main deliverables, (3) the results and (4) the key actions leading to achieving the presented results is presented.

Key findings comprise (1) the importance of understanding how to acquire and prepare large system generated data and (2) the need for better large system-generated database validation mechanisms. Finally (3) the importance of process contextual understanding of the LSS project lead is emphasized, together with (4) the need for LSS foundational curriculum developments in order to be effective in digitalized environments.

This study provides a rich prescriptive demonstration of LSS methodology implementation for RPA deployment improvement, and is one of the few empirical demonstrations of LSS based problem solving methodology in industry 4.0 contexts.

The call for supply chain transparency (SCT), especially the environmental, social and governance (ESG) aspect, is getting increasingly louder. Based on the signaling theory, our study investigates the operational benefit of supply chain transparency in terms of ESG (SCT-ESG). To further clarify the signaling process, the moderating roles of digitalization of the firm and signal strength are also examined.

Longitudinal secondary data from multiple databases are matched and analyzed using ordinary least squares (OLS) regressions to validate the proposed hypotheses.

Results suggest that with SCT-ESG, firms have a weakened disparity between production variance and demand variance, and the supply chain experiences a reduced bullwhip effect. Further, digitalization of the focal company and signal strength reinforce the negative effect of SCT-ESG on the bullwhip effect.

The study integrates the SCT and ESG literature through SCT-ESG, extending benefits of ESG disclosure to the supply chain context. It extends the application of the signaling theory in OSCM by including contextual factors of digitalization and signal strength.

This study aims to investigate and classify the hospital logistics key performance indicators (KPIs) using the context of public hospitals in remote areas.

The public hospitals in northern Thailand were selected for the case study. The questionnaire was developed and used to collect data from hospital logistics experts. Then, the analytic hierarchy process (AHP) method was used to evaluate the hospital logistics KPIs in each dimension.

This research found that the procurement management dimension is ranked highest. Information and technology management is the last rank in the hospital logistics KPIs used for public hospitals in remote areas.

The public hospitals located in northern Thailand were selected for the case study. Fuzzy multi-criteria decision-making methods can be used to reduce the vagueness of the values.

The results from this study can be a guideline for hospitals to improve the efficiency of their logistics operations.

The decision-makers in the hospital can use these results to improve the hospital’s logistics performance in the future, which could help increase the service level and the safety of the patients.

The hospital logistics KPIs were revised, and the crucial KPIs were prioritized for improving the hospital logistics using the AHP method.

Social enterprises live in the limbo between social and market objectives, posing many operations management challenges. This study extends the discussion of operational priorities, which has focused on purely for-profit organisations, to the context of social enterprises by exploring, from a resource-based perspective, which resources and operational priorities are most important to them and how they are used to respond to conflicting demands.

Multiple case study research was carried out involving five Portuguese social enterprises, representative of the main sectors in which social enterprises operate in Europe. Ten semi-structured interviews with directors and other high-ranking respondents were conducted, and content was analysed to gather evidence on the key resources and operational priorities pursued by social enterprises. Cross-case conclusions were drawn, resulting in theoretical propositions and a conceptual framework.

Findings suggest that social enterprises rely on intangible resources and combine different operational priorities, which may vary throughout their lifecycle. Community engagement has emerged as a specific operational priority, in addition to those already reported in the manufacturing and services literature. To balance conflicting demands, most social enterprises studied combine innovation with community engagement or customer focus.

The study contributes to the development of knowledge about the operations strategy in the specific context of social enterprises, an organisational model that has not been systematically addressed in the operations management literature, and brings the discussion of operational priorities into the social enterprise field, thus strengthening the link between these two fields.