Reiner Quick and Petra Inwinkl
This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers…
Abstract
Purpose
This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers. The authors investigate the effects of the type of assurance provider and the level of assurance provided on decisions by banks to grant credit, make their own personal investments or recommend share purchases to their customers. The study aims to expand the domain of assurance on CSR reports (CSRR) by taking up a call by Cohen and Simnett (2015), who ask for behavioral research on how non-financial report’s intended users interpret and react to assurance.
Design/methodology/approach
The paper is based on an experiment case on a fictitious company with a 2 × 2 + 1 between-subjects design. To overcome concerns regarding external validity and to prove results in a real-world setting, the authors selected German bank directors as subjects due to the extremely high relevance of banks to the German economy. The authors investigated the perceptions of 69 bank directors and analyzed the influence of CSR assurance on their decisions.
Findings
The findings suggest that assurance positively influences confidence in CSRR and that, consequently, bankers are more likely to make favorable decisions toward the reporting companies, such as approving applications for credit, investing themselves in the company or recommending the purchase of shares to their clients. These effects are stronger when an accounting firm provides the assurance and when the assurance level is reasonable rather than limited.
Research limitations/implications
The arguments presented are, strictly speaking, limited to the case in the experiment and the views held by the bank directors at the time the authors sent out the questionnaires. Moreover, the cell sizes are quite small. Nevertheless, the authors were able to find highly significant results.
Practical implications
The main implication of the paper is that the purchase of CSRR assurance services has a positive effect on bank directors’ perceptions and decisions. They favor the provision of such services by accounting firms and they prefer a reasonable assurance level. Thus, it can be concluded that bank directors perceive quality differences between assurance providers, are able to recognize the difference between reasonable and limited assurance and that the related information is relevant for their decisions.
Originality/value
This paper fulfils an identified need to study the influence of CSRR assurance on decisions by bank directors. The observation of a high decisions-usefulness of CSRR assurance suggests that regulators should consider mandating some form of assurance on non-financial reports throughout the EU member states.
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Ewald Aschauer and Reiner Quick
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Abstract
Purpose
This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.
Design/methodology/approach
In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.
Findings
The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.
Originality/value
By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.
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Pauline van Beusekom – Thoolen, Paul Holmes, Wendy Jansen, Bart Vos and Alie de Boer
This paper aims to explore the interdisciplinary nature of coordination challenges in the logistic response to food safety incidents while distinguishing the food supply chain…
Abstract
Purpose
This paper aims to explore the interdisciplinary nature of coordination challenges in the logistic response to food safety incidents while distinguishing the food supply chain positions involved.
Design/methodology/approach
This adopts an exploratory qualitative research approach over a period of 11 years. Multiple research periods generated 38 semi-structured interviews and 2 focus groups. All data is analysed by a thematic analysis.
Findings
The authors identified four key coordination challenges in the logistics response to food safety incidents: first, information quality (sharing information and the applied technology) appears to be seen as the biggest challenge for the response; second, more emphasis on external coordination focus is required; third, more extensive emphasis is needed on the proactive phase in the logistic response; fourth, a distinct difference exists in the position’s views on coordination in the food supply chain. Furthermore, the data supports the interdisciplinary nature as disciplines such as operations management, strategy and organisation but also food safety and risk management, have to work together to align a rapid response, depending on the incident’s specifics.
Research limitations/implications
The paper shows the need for comprehensively reviewing and elaborating on the research gap in coordination decisions for the logistic response to food safety incidents while using the views of the different supply chain positions. The empirical data indicates the interdisciplinary nature of these coordination decisions, supporting the need for more attention to the interdisciplinary food research agenda. The findings also indicate the need for more attention to organisational learning, and an open and active debate on exploratory qualitative research approaches over a long period of time, as this is not widely used in supply chain management studies.
Practical implications
The results of this paper do not present a managerial blueprint but can be helpful for practitioners dealing with aspects of decision-making by the food supply chain positions. The findings help practitioners to systematically go through all phases of the decision-making process for designing an effective logistic response to food safety incidents. Furthermore, the results provide insight into the distinct differences in views of the supply chain positions on the coordination decision-making process, which is helpful for managers to better understand in what phase(s) and why other positions might make different decisions.
Social implications
The findings add value for the general public, as an effective logistic response contributes to consumer’s trust in food safety by creating more transparency in the decisions made during a food safety incident. As food sources are and will remain essential for human existence, the need to contribute to knowledge related to aspects of food safety is evident because it will be impossible to prevent all food safety incidents.
Originality/value
As the main contribution, this study provides a systematic and interdisciplinary understanding of the coordination decision-making process for the logistic response to food safety incidents while distinguishing the views of the supply chain positions.
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Amin Maghsoudi and Mohammad Moshtari
This paper identifies the challenges during a recent disaster relief operation in a developing country where the humanitarian response is dominated by national actors, with…
Abstract
Purpose
This paper identifies the challenges during a recent disaster relief operation in a developing country where the humanitarian response is dominated by national actors, with international actors having a minor role.
Design/methodology/approach
A case study design is used; the main data sources are semi-structured interviews with 43 informants involved in the 2017 Kermanshah earthquake relief operation.
Findings
The findings suggest that humanitarian practitioners deal with multiple challenges during disaster relief operations. One group of challenges relates to humanitarian logistics (HL) like needs assessment, procurement, warehousing, transportation and distribution, all widely discussed in the literature. Another involves the growing use of social media, legitimacy regulations and the engagement of new humanitarian actors (HAs) like social media activists and celebrities. These factors have not been extensively studied in the literature; given their growing influence, they require more scholarly attention.
Practical implications
The findings will help humanitarian practitioners and policymakers better understand the challenges involved in disaster relief operations conducted by multiple actors and thus help them improve their practices, including the creation of proper regulations, policies and logistics strategies.
Originality/value
The study uses primary data on a recent disaster to assess and extend the findings of previous studies regarding HL challenges. It also elaborates on the critical non-logistical challenges that influence aid delivery in emergency responses, including the growth of social media, regulations and the engagement of new HAs. The results may motivate future empirical and modelling studies to investigate the identified challenges and identify practices to mitigate them.
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Ehsan Sabet, Nahid Yazdani and Sander De Leeuw
The purpose of this paper is to define the “fast evolving industry” (FEI) and its supply chain management (SCM) challenges. The authors review and structure the literature…
Abstract
Purpose
The purpose of this paper is to define the “fast evolving industry” (FEI) and its supply chain management (SCM) challenges. The authors review and structure the literature regarding integration strategies and implementation methods to develop a strategic decision-making framework for SCM in the FEI.
Design/methodology/approach
The authors conduct a review of SCM literature, including supply chain strategy, supply chain integration (SCI), agile and responsive supply chain and SCM for innovative and fast-changing industries. The authors develop a conceptual model and a decision-making framework and use four mini cases to provide support for the model and framework.
Findings
The FEI, characterised by a high level of innovation and differentiation, short products/services lifecycle and high variety, is yet to be fully defined. Inherent uncertainty in FEI supply systems makes SCM in these industries a complex but strategic task for their managers. The framework and the model offered in this study, which employ a core competency concept and provide risk management strategies, offer a strategic tool for managers and scholars in the field to optimise their integration strategies and to operationalise integration decisions.
Originality/value
Little research has been published on transferable and cross-industrial SCM in FEIs. This paper defines the FEI and its resource-related concerns and then offers a conceptual model and a strategic decision-making framework for SCI in FEIs.
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Raul Beal Partyka and Ely Laureano Paiva
This paper aims to present the vertical integration state-of-the-art and propose an expansion of the operations and supply chain management (OSCM) field by identifying gaps and…
Abstract
Purpose
This paper aims to present the vertical integration state-of-the-art and propose an expansion of the operations and supply chain management (OSCM) field by identifying gaps and bottlenecks.
Design/methodology/approach
This paper uses a systematic literature review based on a sample of 173 OSCM field articles, collected from Scopus and Web of Science databases.
Findings
There are no single factors, such as future costs, structures or skills development, in the decision to vertically integrate operations. It is necessary to combine the vision of production costs with the perspective of governance and transaction costs. In addition, it is essential to consider the competency perspective and its impact on capability building.
Research limitations/implications
Few studies have attempted to understand how vertical integration is used in terms of OSCM research themes and theories. Vertical integration can help companies face challenges and serve as a potential solution for achieving better prices, demand control and quality management.
Practical implications
The significant role of vertical integration mechanisms in supply chains is crucial for managers evaluating a firm's reconfiguration with more vertical operations. Policymakers interested in supporting the smoothness of vertical integration decisions in regulatory agencies play a key role as contingencies.
Social implications
In times of global challenges, vertical integration is a strategy known to be more effective for firms to obtain a competitive advantage, making them more resilient.
Originality/value
This paper addresses gaps in the vertical integration theme and provides insights for future research development.
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David Gomez-Schwartz, Mauricio Castillo-Vergara, Oscar Contreras González and Cesar Espíndola Arellano
The prolonged drought in Chile’s Coquimbo region has created a permanent state of emergency, forcing the state to spend millions each year distributing drinking water to rural…
Abstract
Purpose
The prolonged drought in Chile’s Coquimbo region has created a permanent state of emergency, forcing the state to spend millions each year distributing drinking water to rural communities. The purpose of this article is to detail a study focused on optimizing the supply of drinking water through trucks in the 15 communes of the region and how the problem was faced in a context of a slowonset disaster.
Design/methodology/approach
A geo-referenced census and optimization analysis of the 5.541 households that receive drinking water was conducted to determine the feasibility of removing trucks from the system. To generate a greater reduction in distribution costs, it was suggested to incorporate water distribution infrastructure projects, changing the concept of ‘expenses’ to ‘investment’.
Findings
The study was born out of the concern for the increased demand for drinking water from rural areas. The proposed and implemented framework allowed an additional 20% reduction in the initial transportation costs; this confirmed the assumption that the proposed optimization model alone would not offer a robust solution and was complemented and integrated with this type of alternative, forming an “integrated model”.
Research limitations/implications
The paper has implications for the resilience of territories affected by climate change.
Practical implications
The methodology can be replicated in other areas where similar interactions occur.
Social implications
Families impacted by drought can improve their quality of life and reduce distress in the face of the constant emergency.
Originality/value
This research aims to contribute knowledge from the perspective of a slow-onset disaster where water resources are scarce. It presents a framework where two disciplines converge, resulting in an “integrated model” that, through its implementation, reduces the costs of resource delivery while simultaneously improving the sanitary conditions of the beneficiary families.
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Rajali Maharjan, Yashaswi Shrestha, Biplob Rakhal, Saurav Suman, Jurgen Hulst and Shinya Hanaoka
The purpose of this study is to develop a methodology which amalgamates quantitative and qualitative approaches to determine the best placement of mobile logistics hubs (MLH) to…
Abstract
Purpose
The purpose of this study is to develop a methodology which amalgamates quantitative and qualitative approaches to determine the best placement of mobile logistics hubs (MLH) to be established in different parts of Nepal as a part of real-life project, “Augmentation of National and Local-Level Emergency Logistics Preparedness in Nepal” (2017–2020), implemented by the World Food Programme in cooperation with the Government of Nepal.
Design/methodology/approach
The study develops a methodology using a combination of a modified version of the maximal covering location problem (MCLP) and focus group discussion. The MCLP model is used to determine the optimal number and spatial location of MLHs, and focus group discussion is used to identify the five first-priority strategic MLH locations using expert knowledge.
Findings
The authors identify the five first-priority locations for establishing MLHs using an amalgamation of quantitative approach (mathematical model) and qualitative approach (focus group discussion). By amalgamating mathematical model with expert knowledge, findings acceptable to a wide range of stakeholders are obtained. The focus group discussion helps to pinpoint the location of MLHs to city-level granularity which is otherwise impossible with data available on hand.
Research limitations/implications
Although multiple experts’ judgements were obtained via focus group discussion, subjectivity and possible bias is inevitable. Overall, the quantitative results of the study are purely based on the data available during the study period; therefore, having updated data could possibly improve the quality of the results.
Originality/value
This study is the first of its kind that uses an amalgamation of mathematical model and expert knowledge to determine the strategic locations of MLHs and has been successful to an extent that the selected locations have been vetted by the government of Nepal for establishing MLHs and are undergoing implementation in real life. This study also considers multiple disaster scenarios and employs the concepts of human development, disaster risk and transportation accessibility to reflect Nepal's socioeconomic, geo-climatic and topographical features.
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Matthew Tickle, Sarah Schiffling and Gaurav Verma
This paper aims to explore the impact of fourth-party logistics (4PL) adoption on the agility, adaptability and alignment (AAA) capabilities within humanitarian supply chains…
Abstract
Purpose
This paper aims to explore the impact of fourth-party logistics (4PL) adoption on the agility, adaptability and alignment (AAA) capabilities within humanitarian supply chains (HSCs).
Design/methodology/approach
Semi-structured interviews with individuals from a large non-government organisation were combined with secondary data to assess the influence of 4PL adoption on AAA capabilities in HSCs.
Findings
The results indicate that HSCs exhibit some of the AAA antecedents but not all are fully realised. While 4PL positively affects the AAA capabilities of HSCs, its adoption faces challenges such as the funding environment, data security/confidentiality and alignment with humanitarian principles. The study suggests an AAA antecedent realignment, positioning alignment as a precursor to agility and adaptability. It also identifies three core antecedents in HSCs: flexibility, speed and environmental uncertainty.
Practical implications
The study shows the positive impact 4PL adoption can have on the AAA capabilities of HSCs. The findings have practical relevance for those wishing to optimise HSC performance through 4PL adoption, by identifying the inhibiting factors to its adoption as well as strategies to address them.
Originality/value
This research empirically explores 4PL’s impact on AAA capabilities in HSCs, highlighting the facilitating and hindering factors of 4PL adoption in this environment as well as endorsing a realignment of AAA antecedents. It also contributes to the growing research on SC operations in volatile settings.
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Armin Mahmoodi, Milad Jasemi Zergani, Leila Hashemi and Richard Millar
The purpose of this paper is to maximize the total demand covered by the established additive manufacturing and distribution centers and maximize the total literal weight assigned…
Abstract
Purpose
The purpose of this paper is to maximize the total demand covered by the established additive manufacturing and distribution centers and maximize the total literal weight assigned to the drones.
Design/methodology/approach
Disaster management or humanitarian supply chains (HSCs) differ from commercial supply chains in the fact that the aim of HSCs is to minimize the response time to a disaster as compared to the profit maximization goal of commercial supply chains. In this paper, the authors develop a relief chain structure that accommodates emerging technologies in humanitarian logistics into the two phases of disaster management – the preparedness stage and the response stage.
Findings
Solving the model by the genetic and the cuckoo optimization algorithm (COA) and comparing the results with the ones obtained by The General Algebraic Modeling System (GAMS) clear that genetic algorithm overcomes other options as it has led to objective functions that are 1.6% and 24.1% better comparing to GAMS and COA, respectively.
Originality/value
Finally, the presented model has been solved with three methods including one exact method and two metaheuristic methods. Results of implementation show that Non-dominated sorting genetic algorithm II (NSGA-II) has better performance in finding the optimal solutions.