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Recent studies on the securities market’s differential pricing of earnings components have shown that cash flow from operations is more highly valued than total accruals and that moderate cash flow from operations has higher valuation than extreme total accruals. An interesting question that follows is whether these findings hold regarding the differential valuations of cash flow and current accruals. This study aims to extend prior research by addressing this issue in two ways. First, the authors examine the incremental information content of cash flow from operations beyond working capital from operations. Second, the authors assess the effect of extreme working capital from operations on the incremental information content of cash flow from operations. This study aims to extend prior research by addressing this issue in two ways.

This study adopts market-based accounting research to test its hypotheses and to achieve its objectives. Specifically, this study uses statistical associations between accounting data and stock returns to examine the incremental information content (value relevance) of cash flow and working capital from operations and the effect of extreme working capital from operations on the incremental information content of cash flow.

The results show that cash flow from operations is not more highly valued than current accruals (both being valued equivalently). However, moderate cash flow from operations has higher valuation than extreme current accruals (each is valued differently). Overall, these research findings indicate that cash flow becomes more important for valuation as accruals get “extreme”.

As accruals are unlikely to persist to be permanent across the years, these results can be interpreted as indicating that cash flow and accruals information are used jointly by investors, with one being more important than the other depending on the relative “extremeness” of each. Therefore, both are of value to the investor and both should be reported.

The paper contributes to the UK research on determining the preferred level of disaggregation of earnings components, i.e. operating cash flow, current accruals and non-current accruals. This would help investors to improve their investment and credit decisions.

People donate to charities with the aim of improving society. Yet, many charities fail to use donations efficiently or have ineffective interventions. The authors explore the strategic operational priorities and processes that enable charities to efficiently implement their interventions and have a positive impact on society.

The authors first review the literature on charities to gain a deeper understanding of the current state of knowledge on charity operations. The authors then employ the lens of paradox theory and perform a qualitative investigation of six case studies to explore various aspects of the operations of charities that are known for being cost-effective.

The authors reveal how the strategic operational decisions of charities, as well as the processes they implement, help them resolve the tensions arising from the cost-effectiveness paradox. The authors show that cost-effective charities make strategic operational decisions that help maintain two diverging priorities: prioritizing the status quo and prioritizing change in how they deliver value. Another set of strategic decisions helps balance these two diverging priorities. The authors then show how these charities create and then maintain cost-effective operations.

The authors address recent calls for research on non-profit organizations in the field of operations management. To authors’ knowledge, it is the first in-depth study of exemplary charity operations. The results can be used by charity executives as a benchmarking tool when they develop and implement their charitable interventions and by government agencies and potential donors when they select charities for their donations. Finally, the results should have implications for other organizations trying to have a positive societal impact.

It is crucial for the Indian micro, small and medium enterprises (MSMEs) to implement a few of the most important Industry 4.0 (I4.0) technologies and reap maximum benefits of sustainability. This paper aims to prioritize I4.0 technologies that can help achieve the sustainable operations and sustainable industrial marketing performance of Indian manufacturing MSMEs.

I4.0-based sustainability model was developed. The model was analyzed using data collected from MSMEs by deploying analytic hierarchy process and utility-function-based goal programming. To have a better understanding, interviews were conducted.

Predictive analytics, machine learning and real-time computing were found to be the most important I4.0 technologies for sustainable performance. Sensitivity analysis further confirmed the robustness of the results. Business-to-business sustainable marketing is prioritized as per the sustainability need of operations of industrial MSME buyers.

This study uniquely integrates literature and practitioners’ insights to explore I4.0’s role in MSMEs sustainability in emerging economies. It fills a research gap by aligning sustainability goals of industrial buyers with suppliers’ marketing strategies. Additionally, it offers practical recommendations for implementing technologies in MSMEs, contributing to both academia and industry practices.

This study aims to identify the factors influencing agile readiness in start-ups. Start-ups are being confronted with increased competition, customer demands, technological innovations and changes in the market environment. Adopting agile readiness for sustainable operations is a profitable and dependable way to improve the competition and reduce the number of failures of start-ups. The start-ups may investigate “how” after understanding the “whys.” The answers to these questions will be crucial to develop a strategy and a plan for luring clients, users, investors and partners. Therefore, this study will help in answering these crucial questions by using Total Interpretive Structural Modeling (TISM), whose main aim is to answer the key question of “what,” “how” and “why.” Using the “Total Interpretive Structural Modeling (TISM)” technique, this research tries to “describe,” “analyze” and “categorize” the agile readiness for sustainable operations enablers in start-ups.

Expert feedback and literature reviews from various start-ups led to the discovery of 10 enablers. In this study, the TISM technique was used to examine the inter-relationships between the enablers. The agile readiness for sustainable operations enablers was ranked and classified using the “Multiplication Applied to Classification (MICMAC)” technique. They were divided into four different categories: “autonomous,” “independent,” “linkage” and “dependent enablers.”

The results show that executive-level aid is the key agile readiness factor for sustainable operations. The next priority has been capability, experienced and skilled employees, market knowledge and environment agility. Leadership and clear vision have been given further priority. The next important is flexibility. The last and the least priority is given to receptive and strategic agility. This directional flow assists management in attaining adaptable sustainability, leading to continued growth in this dynamic environment.

The study focuses primarily on the agile readiness for sustainable operations of start-ups. This study offers a recommended list of crucial elements for start-ups, which may aid in creating guidelines for implementing agility for sustainable operations. This study provides academics with a TISM model that illustrates how start-ups can be ready to implement agility for sustainable operations. Future researchers could add more agility readiness variables to this study and validate this model across different start-ups.

Before implementing agile readiness for sustainable operations in start-ups, this study will aid managers and practitioners in the start-up business in understanding the relationships of enablers and identifying important readiness enablers.

The current study analyzes the agile readiness for sustainable operations in Start-ups. To the best of the authors’ knowledge, it is the first endeavor to use the “TISM approach” to examine the interrelationships across agile readiness for sustainable operations characteristics in start-ups.

The global COVID-19 pandemic has rapidly overwhelmed our societies, shocked the global economy and disturbed normal business operations. While such impacts of COVID-19 are becoming clearer, the effects of the disease on business operations are more common. This study mainly focuses on identifying the factors that affect the smooth operation of businesses during a pandemic situation.

Analytical hierarchy process (AHP) method was used to rate the result index. A total of 40 professionals and experts of different businesses were listed on stock exchanges, and asked to rank the key variables with relative indices and weighting methods.

The results of the AHP successfully assigned weighting scores to all key important factors during the COVID-19 pandemic situation that businesses should focus on, with economic factors receiving the highest score of 60%. Likewise, the other factors that impact values for business operations are reported as social (22%), legal (12.2%), technological (5.16%) and political (0.57%). The results of this study also match with the current policies adopted by different government and nongovernment agencies like the guidelines of the World Health Organization and some most recent research results.

In the hectic and growing environment under COVID-19 pandemic, more contributions are not enough, and it is helpful for the whole business industry and society by stipulating more views. This study aims to overview the global impacts and challenges of COVID-19 pandemic on business operations.

Vehicle allocation problems (VAPs), which are frequently confronted in many transportation activities, primarily including but not limited to full truckload freight transportation operations, induce a significant economic impact. Despite the increasing academic attention to the field, literature still fails to match the needs of and opportunities in the growing industrial practices. In particular, the literature can grow upon the ideas on sustainability, Industry 4.0 and collaboration, which shape future practices not only in logistics but also in many other industries. This review has the potential to enhance and accelerate the development of relevant literature that matches the challenges confronted in industrial problems. Furthermore, this review can help to explore the existing methods, algorithms and techniques employed to address this problem, reveal directions and generate inspiration for potential improvements.

This study provides a literature review on VAPs, focusing on quantitative models that incorporate any of the following emerging logistics trends: sustainability, Industry 4.0 and logistics collaboration.

In the literature, sustainability interactions have been limited to environmental externalities (mostly reducing operational-level emissions) and economic considerations; however, emissions generated throughout the supply chain, other environmental externalities such as waste and product deterioration, or the level of stakeholder engagement, etc., are to be monitored in order to achieve overall climate-neutral services to the society. Moreover, even though there are many types of collaboration (such as co-opetition and vertical collaboration) and Industry 4.0 opportunities (such as sharing information and comanaging distribution operations) that could improve vehicle allocation operations, these topics have not yet received sufficient attention from researchers.

The scientific contribution of this study is twofold: (1) This study analyses decision models of each reviewed article in terms of decision variable, constraint and assumption sets, objectives, modeling and solving approaches, the contribution of the article and the way that any of sustainability, Industry 4.0 and collaboration aspects are incorporated into the model. (2) The authors provide a discussion on the gaps in the related literature, particularly focusing on practical opportunities and serving climate-neutrality targets, carried out under four main streams: logistics collaboration possibilities, supply chain risks, smart solutions and various other potential practices. As a result, the review provides several gaps in the literature and/or potential research ideas that can improve the literature and may provide positive industrial impacts, particularly on how logistics collaboration may be further engaged, which supply chain risks are to be incorporated into decision models, and how smart solutions can be employed to cope with uncertainty and improve the effectiveness and efficiency of operations.

Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute response phase until more established humanitarian aid organizations can enter. Nevertheless, scant research exists regarding the role of grassroots associations in providing humanitarian assistance during a military conflict. The purpose of this paper is to understand the role of grassroots associations and identify important themes for effective operations.

This paper adopts a case-study approach of three Ukrainian grassroots associations that began operating in the immediate days of the full-scale invasion of Ukraine. The findings are based on analyzing primary sources, including interviews with Ukrainian volunteers, and are supported by secondary sources.

Grassroots associations have local contacts and a contextual understanding of population needs and can respond more rapidly and effectively than large intergovernmental agencies. Four critical themes regarding the operations of grassroots associations emerged: information management, inventory management, coordination and performance measurement. Grassroots humanitarian response operations during conflict are challenged by personal security risks, the unpredictability of unsolicited supplies, emerging volunteer roles, dynamic transportation routes and shifting demands.

Grassroots responses are central to humanitarian responses during the acute phase of a military conflict. By examining the operations of grassroots associations in the early months of the 2022 war in Ukraine, the authors provide a unique perspective on humanitarian logistics. Nonetheless, more inclusive models of humanitarian responses are needed to harness the capacities and resilience of grassroots operations in practice.

Road freight transportation companies need to take advantage of information and communication technologies to develop capabilities. This study proposes a framework to guide road freight transportation companies to achieve data visibility in their operations by developing such capabilities. By proposing this framework, this research contributes to literature and practice, highlighting the capabilities and the respective supporting technologies for improved data visibility in road freight transportation.

A mixed-method approach is used to develop the framework, considering three methodological steps. In phase 1, the capabilities are identified in the literature and validated by experts. In phase 2, an empirical assessment of cause–effect relationships between capabilities is performed using a multiple case study and DEMATEL. Lastly, in phase 3, an analysis of the cause model and significant associations is conducted to enable the development of the framework. In addition, the proposed framework was validated by the experts interviewed.

The results provide a framework that explains the link between the technology-enabled data visibility capabilities in road freight transportation operations. In addition, a pathway was established that road freight transportation companies could follow to achieve data visibility in their operations by developing such capabilities.

This work develops the first framework that provides a path for data visibility in road freight transportation operations from adopting certain technologies. The insights are compelling for researchers and practitioners to optimize the decision-making process for adopting technologies and developing capabilities related to data visibility.

This paper examines the nexus between supply chain social capital (relational social capital and structural social capital), supply chain responsiveness (operations system responsiveness and supplier network responsiveness) and firm performance. Additionally, the study examines the mediating role of supply chain responsiveness on the relationship between supply chain social capital and firm performance.

The authors test their hypotheses on a sample of 120 firms operating in Ghana. The measurement model and hypothesized paths were assessed using partial least squares structural equation modelling.

The findings revealed that structural social capital had a significant direct effect on firm performance, but relational social capital did not. It was also revealed that both relational and structural social capital have significant effects on operations system responsiveness and supplier network responsiveness. Additionally, operations system responsiveness fully mediated the effect of relational social capital on firm performance and partially mediated the effect of structural social capital on firm performance. Supplier network responsiveness, on the other hand, partially mediated the effect of both relational and structural social capital on firm performance.

This study contributes to the limited literature on supply chain social capital by unearthing the mechanisms through which supply chain social capital enhances firm performance. Specifically, the study demonstrates the intervening role of operations system responsiveness and supplier network responsiveness in the supply chain social capital–firm performance link.

This study investigates into how organizations enable the compatibility between intermediary role of conventional systems with disintermediary potentials of blockchain toward the coordination of multiple actors in operations management.

The data were collected from 31 interviewees of the case organizations. We conduct an in-depth case study of successful BC implementation in operations management, by using affordance-actualization (A-A) theory as the theoretical lens.

This study identifies the incompatibility between the affordances of conventional systems and blockchain in coordination/operations management and offers a process model in which a fusion phase enables the affordances to be compatible and then to be actualized. The fusion phase extends A-A theory by transposing and connecting in the context of operations management. The result also shows that blockchain technology has decentralized potentials to address the issues caused by centralized organizations or information systems, while not to replace the intermediary roles of centralized organizations or information systems.

This study makes important theoretical contributions to the literature on blockchain used in operations management, the roles of blockchain enablement and affordance-actualization theory. The findings can also help IT practitioners to implement BC-based applications effectively.