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Inventory accumulation is a major problem for any organization, as it not only occupies the valuable storage space, but it also blocks the company's capital, leaving the owners with less cash to run the company's business. Aggregation of inventory in any organization contributes to inventory carrying cost; it affects labor productivity, increases equipment expenses and creates a loss of opportunity associated with it. Therefore, it is essential for any organization to come up with a solution to deal with the stockpile of inventory.

This research aims to examine the potential causes of inventory aggregation in an organization. First, the potential factors for the build-up of inventory are identified from survey data collection, such as questionnaire approach and discussion with industry experts, and then weights are assigned to attributes to study the effects for these factors. After the identification of probable causes, they are analyzed through a multi-criterion decision-making (MCDM) approach and the technique for order of preference by similarity to ideal solution (TOPSIS) to prioritize the severity of these causes toward the accumulation of inventory and take corrective actions to prevent their disruptive effect on the business.

The top three causes identified from the TOPSIS analysis are sales and forecasting error, defects and quality related issues and communication gap between departments. Firstly, we focus on these major contributors and prioritize them using the TOPSIS analysis. Then, we proceed further toward other factors. The main reasons identified for the accumulation of inventory are (1) forecasting error, (2) bulk purchase, (3) data entry error, (4) communication gaps, (5) quality-related issues, (6) product category not traceable and (7) wrong material being procured.

To carry out the data analysis in this research paper, first survey data collection is done. Then, discussions with managers and executives in the particular domain are carried out, and weights are assigned to the attributes and the criteria to study the effects of the identified factors. After that root cause analysis (RCA) is performed to get to the genesis of the problem and to take necessary corrective action, for carrying out this study, a total of seven potential causes were identified and the contribution of these seven causes on five attributes or criteria, i.e. quantity (in tons), holding and carrying cost, effect on labor productivity, loss of opportunity cost and storage space were studied.

This research paper is the author’s original work, and all the analyses carried out are from the discussion with experts in the field and through the in-depth analysis carried out. This research aims to examine the potential causes of the accumulation of inventory in organizations and their contribution toward factors like inventory carrying cost, labor productivity, and opportunity loss and excessive storage space have been analyzed. This research provides great value to the readers in the respective domain.

An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes. Therefore, in this study, the authors examined the relationship between the International Accounting Standard 12 (IAS 12) and deferred income taxes associated with tax and accounting rules.

The authors used a large sample of balanced data from 144 firms across 1992–2019. To mitigate the problem of superfluous results, the authors used the same number of firms and years for pre- and post-IAS 12 periods. The authors employed robust econometric estimations to establish the impact of IAS 12 on deferred tax.

The regression results show that deferred tax assets decreased significantly, whereas deferred tax liabilities increased significantly, in the post-IAS 12 period. These contrasting results imply that IAS 12 implementation has increased conservatism and prudence in financial reporting. However, the authors find that the increase in deferred tax assets post-IAS 12 is value destructive, suggesting that its implementation has unintended consequences. The results are robust to alternative measurements and econometric identification strategies.

While prior studies have explored topics such as deferred tax measurement and the impact of income and expense recognition, the authors specifically analyzed how IAS 12 affects deferred taxes and their effect on the market valuation. The authors find that certain accounting standards may not be relevant to the capital market.

Regarding the retail internal supply chain (SC), both retailers and research are currently focused on reactive food waste reduction options in stores (e.g. discounting or donations). These options reduce waste after a surplus has emerged but do not prevent an emerging surplus in the first place. This paper aims to reveal how retailers can proactively prevent waste along the SC and why the options identified are impactful but, at the same time, often complex to implement.

The authors follow an exploratory approach for a nascent topic to obtain insights into measures taken in practice. Interviews with experts from retail build the main data source.

The authors identify and analyze 21 inbound, warehousing, distribution and store-related options applied in grocery retail. Despite the expected high overall impact on waste, prevention measures in inbound logistics and distribution and warehousing have not been intensively applied to date.

The authors provide a structured approach to mitigate waste within retailers' operations and categorize the types of barriers that need to be addressed.

This research provides a better understanding of prevention options in retail operations, which has not yet been empirically explored. Furthermore, this study conceptualizes prevention and reduction options and reveals implementation patterns.

Optimization of dynamics determining distribution performance of pharmaceuticals is vital in realizing Sustainable Development Goal (SDG) number 3 which insists on provision of good health and well-being to the society. This study was designed at unfolding diverse factors that influence the distribution performance of pharmaceuticals in the Medical Stores Department (MSD) of Tanzania.

This study utilized cross-sectional survey strategy in gathering data from 67 staff members working in the MSD using census approach. A structured questionnaire facilitated the collection of quantitative data which were later analyzed using ordinal logistic regression.

The results disclosed that all variables of inventory management, information management system and facility location positively and significantly govern the distribution performance and henceforth rejection of the foreseen null hypothesis.

This study realized dynamics inducing distribution performance of pharmaceuticals but did not cover the role of 3PLS and 4PLS in enhancing the same, and hence, an imminent study ought to seal this gap. Also, having grasped management information system is of strategic pillar, then it would sound imperative to analyze the application of artificial intelligence in distribution system performance.

This paper assimilates the concept of subaspects of supply chain management in footings of distribution management and that of pharmaceuticals and hence multidisciplinary value addition. Also, this study illustrates the applicability of strategic choice theory in strategic management in developing countries through pertinent choice of inventory management, information management system and facility location in triumphing SDGs.

This paper aims to identify the impacts of wire and arc additive manufacturing (WAAM) technology on the green supply chain management (GSCM) performance. Also, it intends to identify the most essential WAAM capabilities.

An exploratory case study related to a metallurgical company using WAAM technology to repair metallic components was developed. A research framework to identify WAAM production capabilities and the different GSCM performance criteria was proposed based on the current state of the art. Primary qualitative data provided evidence for developing seven propositions relating WAAM capabilities to GSCM performance.

The paper provides empirical evidence relating to how WAAM production capabilities impact the different performance criteria of the GSCM performance. The results show that “relative advantage” and “supply-side benefits” are critical capabilities developed through WAAM. Furthermore, most of the capabilities regarding “relative advantage” and “supply-side benefits” promote a higher GSCM performance.

This research was carried out using a single case study research design and using qualitative data. Thus, future works are encouraged to test the propositions empirically using quantitative methodologies.

The case study findings support that most WAAM production capabilities promote a higher GSCM performance. Managers could use this research to understand the capabilities developed by this fusion-based additive manufacturing (AM), become aware of the implications of new technology adoption on the supply chain environmental externalities, and develop new business models based on the WAAM capabilities.

This research contributes to expanding the state-of-the art related to WAAM technology by evidencing the relationship between adopting this fusion-based AM technology and green supply chain practices. Also, it provides a set of seven propositions that could be used to theorise the impacts of WAAM adoption on the GSCM performance.

This article aims to understand where industry is in terms of digitalizing their operations, what features of this transformation are essential for practitioners, and what barriers they are facing during their journey. In addition, the authors aim to provide recommendations for organization to start their digital transformation.

Through literature review, the authors summarize the emerging tools and technologies in operations and supply chains to inform the practitioners. Then, the authors use surveys conducted on 183 operations and supply chain professionals, and use statistical tools to examine the association between variables of the data set. The authors present real-life case studies to explain important steps of a digital transformation project.

The survey results indicate that real-time monitoring and data analytics are viewed as the most important and needed tools for organizations. High cost, lack of stakeholder buy-in and lack of successful business use cases are major barriers for companies when starting a digital transformation.

The authors provide recommendations for practitioners based on the survey responses, and outline that starting small, focusing on stakeholder buy-in and implementation of software are the three key steps for a successful transformation journey.

Main contributions of this article are to understand practitioner perspectives in digitalization and provide guidelines for organizations to follow when transforming their operations. This research closes the gap between academic research and practice by collaborating with operations and supply chain professionals.

A number of literature contributions have underlined the importance of developing value-added logistics activities or VALS in order to help improve customers’ satisfaction. However, there is usually very little attention given regarding where to perform these VALS. This study aims to: (1) identify a comprehensive set of factors which may influence the location of VALS, (2) to analyze to what extent those factors influence location decisions, and (3) to distinguish the determinants behind the location choices for distribution centers and for the kind of VALS that will be developed in these distribution centers.

In this paper, we will present a conceptual framework on the locations of VALS in view of the identifying determinants for assigning VALS to logistical centers. We argue that the optimal location of VALS is determined by complex interactions between the determinants at the level of the choice of a distribution system, distribution center location factors, and different logistical characteristics regarding products.

This study investigated factors in the retail supply chains that were disrupted by the flow of the product distribution process from suppliers to retail stores and finally to consumers during the COVID-19 pandemic.

This qualitative study involved 12 key informants from two manufacturing industries and three retail industries in Indonesia. Meanwhile, the analysis of empirical conditions employed qualitative content analysis to discover facts of the inbound and outbound supplies in retail supply chains.

This study revealed high demands for certain products and a shift in consumer purchase trends during the pandemic screwed merchandising planning in retail stores. These conditions have brought continuous impacts on the production processes of manufacturing industries that also faced constrained raw material supplies. Container shortage in the global supply chain has increasingly aggravated the crisis of retail supply chains. 10;

Retailers and all related parties are ready to anticipate the changing of the supply chain by preparing strategies to overcome the crisis.

A contribution is made to the global retail supply chain in times of crisis and can serve as a framework for further research in each region.

This study aims to explore and empirically test variables influencing material delivery schedule inaccuracies?

A mixed-method case approach is applied. Explanatory variables are identified from the literature and explored in a qualitative analysis at an automotive original equipment manufacturer. Using logistic regression and random forest classification models, quantitative data (historical schedule transactions and internal data) enables the testing of the predictive difference of variables under various planning horizons and inaccuracy levels.

The effects on delivery schedule inaccuracies are contingent on a decoupling point, and a variable may have a combined amplifying (complexity generating) and stabilizing (complexity absorbing) moderating effect. Product complexity variables are significant regardless of the time horizon, and the item’s order life cycle is a significant variable with predictive differences that vary. Decoupling management is identified as a mechanism for generating complexity absorption capabilities contributing to delivery schedule accuracy.

The findings provide guidelines for exploring and finding patterns in specific variables to improve material delivery schedule inaccuracies and input into predictive forecasting models.

The findings contribute to explaining material delivery schedule variations, identifying potential root causes and moderators, empirically testing and validating effects and conceptualizing features that cause and moderate inaccuracies in relation to decoupling management and complexity theory literature?

This paper presents a case study examining the emissions impacts of a modal shift from on-road trucks to rail for goods movement through the Southern California ports region, one of the severest non-attainment areas in terms of national air quality standards. Recent completion of the Alameda Corridor, a 20-mile rail expressway that connects the Ports of Long Beach and Los Angeles with rail mainlines near downtown Los Angeles, provides substantial reserve capacity for port traffic to be diverted from the severely congested road network to the rail line. On-road vehicles emissions were estimated using California mobile-source emissions model, ‘EMFAC’ that incorporates a set of emissions factors for each vehicle type and an estimate of vehicle activity. These emissions were then compared with the emissions generated from trains increased to carry freight volume diverted from truck traffic. On the basis of year 2000 traffic level, it was estimated that for a 20 percent modal shift of port traffic, mobile-source emissions can be reduced up to 0.86 tons for nitrogen oxides and 16 kg for particulate matter per day. The analysis results indicate that encouraging the modal shift for port-related freight traffic should be an integral part of overall air quality improvement initiatives for the study area.