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This study aimed to bridge the gap between the financial measurement of process improvement ideas and Lean Six Sigma measurements. It was required to increase employee engagement in process improvement initiatives.

Through both a practical and theoretical application of the Design for Lean Six Sigma methodology, the researcher was able to design a process and a benefit measuring methodology that was acceptable by finance and aligns with the benefits expected from the elimination of the Lean wastes.

The project found that benefit measurement methodology is not understood by most employees, which leads to a lack of engagement in working on improvements. The result of the study was a model for employees to identify and quantify these benefits. This has resulted in a model for cost-benefit analysis aligning financial costs with non-value add waste costs and cost of poor-quality costs resulting in increased process improvement ideas and activity.

While this study was limited to one company, applying this methodology could benefit any company experiencing the same difficulties.

This is one of the first studies to try and cost the benefits of LSS projects both from an organisational and generic viewpoint.

To generate the measurement instrument seven steps were implemented. A total of 819 questionnaires were collected in Yunnan Province, China, where it has long tradition of eating insects.

This study aims to explore the influences of the multidimensional benefits of consuming insect-based food on its consequences. Food neophilia and hedonic motivation are used as moderating variables.

Health, nutritional value, taste and cultural domains effectively explained consumers’ attitudes toward insect-based food, food consumption value, satisfaction, subjective well-being, loyalty to the restaurant and community attachment. Food neophilia and hedonic motivation partially moderated the relationships between the proposed constructs.

This study provides a conceptual model for exploring insect-based food consumption experiences and offers a useful guideline for developing and designing marketing strategies for stakeholders in the food and restaurant industry.

This is one of the few studies examining the benefits of consuming insect-based food from the perspective of consumers.

This study investigates whether logistics and supply chain resilience strategies (SCREST) can help mitigate the negative impacts of disruptions on firm performance and logistics and supply chain (SC) activities of companies, using the COVID-19 pandemic as a case study.

The authors collected primary data on the implementation of different types of SCRESTs and measured the impact of COVID-19 in terms of firm performance and logistics and SC metrics through a survey of Japanese manufacturing companies in four sectors. The authors used these data to illustrate whether the companies benefitted from SCRESTs in mitigating the negative impacts of COVID-19. A questionnaire comprising structured and open-ended questions was sent to 8,000 companies all over Japan that met the selection criteria, using a combination of mail and web-based media. The respondents were logistics and SC professionals. A combination of qualitative and quantitative analysis was performed for data analysis and interpretation.

Research conducted within the case of the Japanese context revealed that findings varied depending on the methodology applied. The use of a direct analysis approach and qualitative analysis suggested that the implementation of SCRESTs is beneficial in addressing the negative impacts of COVID-19 on firm performance and logistics and SC activities, whereas the application of indirect analysis approach yielded mixed results. The analysis also indicated a shift in the preferred SCRESTs during COVID-19.

To the best of the authors’ knowledge, this is the first study to examine the benefits of implementing SCRESTs using primary data from the manufacturing sector of Japan. Furthermore, empirical research on this topic is generally lacking.

Digital natives constitute a substantial part of consumers nowadays. Yet, a theoretical understanding of the factors driving their engagement with new-age digital services is lacking. This study therefore aims to examine digital natives’ continuance usage of the proliferating over-the-top (OTT) services. To address these objectives, the study uses a comprehensive model that primarily integrates perceived value, cognitive absorption and customer brand engagement theories.

Data were collected using an online personal questionnaire targeting active digital natives OTT service users using the online software tool SurveyMonkey. A sample of 1,415 digital natives was analysed using structural equation modelling.

The findings indicated that continuance usage is predicted by all three theories. The results illustrate that cognitive absorption and customer brand engagement are the most critical in enhancing continuance usage. Gender effects on digital natives’ value perceptions were found. The model explains 57% of the variance in users’ continuance usage.

The study adds valuable contributions to the existing literature that are relevant to digital natives’ engagement with new-age digital services. The proposed integrated model and the role of gender in value formations provide managers with novel insights when designing effective strategies to increase continuance usage for the largest consuming generation.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-03-2022-0133

Selecting and scheduling optimal project portfolio simultaneously is a complex decision-making problem faced by organizations to realize the strategy. However, dynamic synergy relationships among projects complicate this problem. This study aims at constructing a project portfolio selection and scheduling (PPSS) model while quantifying the dynamic synergetic effects to provide decision support for managing PPSS problems.

This study develops a mathematical model for PPSS with the objective of maximal project portfolio benefits (PPBs). To make the results align with the strategy, comprehensive PPBs are divided into financial and non-financial aspects based on the balanced scorecard. Then, synergy benefits evolve dynamically in the time horizon, and system dynamics is employed to quantify them. Lastly, a case example is conducted to verify the applicability of the proposed model.

The proposed model is an applicable model for PPSS while incorporating dynamic synergy. It can help project managers obtain the results that which project should be selected and when it should start while achieving optimal PPBs.

This study complements prior PPSS research in two aspects. First, financial and non-financial PPBs are designed as new criteria for PPSS, making the results follow the strategy. Second, this study illuminates the dynamic characteristic of synergy and quantifies the synergetic effect. The proposed model provides insights into managing a PPSS effectively.

This study aims to identify and prioritize barriers to corporate social responsibility (CSR) in the construction sector.

A literature review was first conducted to identify barriers to CSR performance. After that, construction professionals were invited to validate the appropriateness of the obstacles. The discussion allowed the establishment of a list of barriers to CSR performance and their corresponding categories. Data collected from the survey were then analyzed to prioritize the importance of these barriers by the fuzzy DEMATEL-based ANP (DANP) technique.

The findings presented 16 barriers to CSR, which were categorized into four clusters. The fuzzy DANP analysis showed that strategic vision is the most crucial cluster, followed by the measurement system, stakeholder perspective and scarce resources. Among the sixteen barriers examined, lack of awareness, knowledge and information of CSR; low priority of CSR; lack of metrics to quantify CSR benefits; lack of guidelines and coherent strategies; and lack of CSR enforcement mechanism are the five most crucial barriers.

This study is one of the first that proposes a comprehensive model to prioritize barriers to CSR performance of contractors considering their interrelationships. It provides construction stakeholders with a framework for understanding the linkage between the barriers and CSR framework under the umbrella of stakeholder theory. Thus, the findings might assist construction practitioners and academics in fostering the success of CSR implementation.

Perceived benefits of building information modelling (BIM) have been discussed for some time, but cost–benefit benchmarking has been inconsistent. The purpose of this paper is to investigate BIM feasibility and evaluate investment worth to elucidate and develop the current understanding of BIM merit. The aim of the study is to propose a research agenda towards a more holistic perspective of BIM use incorporating quantifying investment return.

An in-depth examination of research patterns has been conducted to identify challenges in the assessment of the investment value and return on investment (ROI) for BIM in the construction industry. A total of 75 research articles were considered for the final literature review. An evaluation of the literature is conducted using a combination of bibliometric analysis and systematic reviews.

This study, which analysed 75 articles, unveils key findings in quantifying BIM benefits, primarily through ROI calculation. Two major research gaps are identified: the absence of a standardized BIM ROI method and insufficient exploration of intangible benefits. Research focus varies across phases, emphasizing design and construction integration and exploring post-construction phases. The study categorizes quantifiable factors, including productivity, changes and rework reduction, requests for information reduction, schedule efficiency, safety, environmental sustainability and operations and facility management. These findings offer vital insights for researchers and practitioners, enhancing understanding of ’BIM’s financial benefits and signalling areas for further exploration in construction.

The ’study’s outcomes offer the latest insights for researchers and practitioners to create effective approaches for quantifying ’BIM’s financial benefits. Additionally, the proposed research agenda aims to improve the current limited understanding of BIM feasibility and investment worth evaluation. Results of the study could assist practitioners in overcoming limitations associated with BIM investment and economic evaluations in the construction industry.

This study aims to explore COVID-19-related accounting disclosures using sociological disclosure analysis (SDA) within the context of the developing economy of Bangladesh.

COVID-19-related accounting disclosures from listed banks’ annual reports have been examined using three levels of SDA: textual, contextual and sociological interpretations. Data were gathered from the banks’ 2019 and 2020 annual reports. The study uses the legitimacy theory as its theoretical framework.

The research reveals a substantial shift in corporate disclosures due to COVID-19, marked by a significant increase from 2019 to 2020. Despite regulatory and professional directives for COVID-19-specific disclosures, notable non-compliance is evident in subsequent events, going concern, fair value, financial instruments and more. Instead of assessing the implications of COVID-19 and making disclosures, companies used positive, vague and subjective wording to legitimize non-disclosure.

The study’s insights can inform regulators and policymakers in crafting effective guidelines for future crisis-related reporting like COVID-19. The research adds to the literature by methodologically using SDA to explore pandemic-specific disclosures, uncovering the interplay between disclosures, legitimacy and stakeholder engagement.

This study represents a pioneering effort in investigating COVID-19-specific disclosures. Moreover, it uses the SDA methodology along with the legitimacy theory to analyze accounting disclosures associated with COVID-19.

The study examines the intricate interplay between supplier relationship management (SRM), procurement performance, supply chain responsiveness (SCR) and competitive advantage. Additionally, the study examines the mediating role of procurement performance and SCR in the link between SRM and competitive advantage.

A research model grounded in the resource-based view and dynamic capabilities theory (DCT) was developed and tested using partial least squares structural equation modeling (PLS-SEM). Data were obtained from 122 firms in Ghana.

The study revealed that SRM has a positive and significant effect on procurement performance, SCR and competitive advantage. Additionally, SCR has a positive and significant effect on competitive advantage; however, procurement performance has a negative and insignificant effect on competitive advantage. It was also revealed that SCR partially mediates the relationship between SRM and competitive advantage but fully mediates the relationship between procurement performance and competitive advantage. Also, it was also revealed that procurement performance does not mediate the relationship between SRM and competitive advantage.

The study contributes to literature by highlighting the mediating role of SCR in influencing the effect of SRM and procurement performance on competitive advantage.

Practically, the study findings highlight the need for firms to seek, build and manage meaningful relationships with their suppliers in order to enhance their competency and capability to influence their competitive position in the marketplace.

To the best of the researchers' knowledge, no prior study has examined the effect of SRM on procurement performance and SCR. Additionally, no previous study has examined the mediating role of procurement performance and SCR on the link between SRM and competitive advantage.

The purpose of this study is to analyze the nonlinear effects of corporate philanthropy on the responses of both internal and external stakeholders as well as its impact on corporate financial performance.

Based on the stakeholder theory, the authors developed a conceptual model to examine the nonlinear effects of corporate philanthropy on company performance. For the empirical analysis, data from 397 company-years was analyzed using a using a Heckman two-stage model. The robustness of the findings was also confirmed through panel regression analysis.

The study revealed a linear relationship between corporate reputation and corporate philanthropy, whereas job satisfaction exhibited a nonlinear relationship with corporate philanthropy.

This research bridges the gap in extant literature by scrutinizing the nonlinear associations between corporate philanthropy and financial performance. Additionally, it addresses an emerging scholarly demand to uncover the “dark side” of corporate philanthropy through an investigation into its adverse impacts on employee satisfaction. Moreover, the study augments existing understandings of stakeholder theory and corporate philanthropy, positing that the influence of corporate philanthropy, as conceptualized through stakeholder theory, hinges on perceived fairness in multilateral relationships.