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Article
Publication date: 15 May 2023

Yi-Chun Kuo, Yueh-Hsia Huang, Lan Sun, Garrick Small and Shih-Jung Lin

Financial institutions have a role in harmonising economic purposes with environmental and social purposes through transmission mechanisms whereby the institutions provide…

291

Abstract

Purpose

Financial institutions have a role in harmonising economic purposes with environmental and social purposes through transmission mechanisms whereby the institutions provide channels to promote socially and environmental desirable activities. This study explores the sustainability criteria disclosed at firm-level corporate social responsibility reports for the purpose of providing direction for financial institutions committed to enhancing the contribution to sustainability objectives.

Design/methodology/approach

The Delphi Method and the Decision-Making Trial and Evaluation Laboratory (DEMATEL) system have been employed to systematically analyse the opinions of 15 experts regarding the operation of the 7 Taiwanese financial institutions listed on the Dow Jones Sustainability Index in 2019 with respect to the capacity to affect sustainability objectives.

Findings

The findings reveal a high prominence level for corporate governance, law compliance, risk management and occupational safety and health, representing amongst the sustainability criteria considered. This suggests that financial institutions may benefit from focussing resources on these areas, starting with corporate governance, when considering means for enhancing the sustainability performance.

Research limitations/implications

The study is limited by the small number of financial institutions available in Taiwan which suggests that further research could be directed towards a larger sample of financial institutions, say by international comparison, expanding the range of industries studied or the inclusion for additional sustainability indicators.

Practical implications

Overall, the study has shed light on Taiwan's financial institutions' capacity to contribute to sustainable practices which is an area that has not been extensively investigated. This study may have useful implications for financial institutions in Taiwan.

Social implications

The authors also recognise other factors that are likely to contribute to social impacts. These include human capacity building and development, information security, green procurement, green building and climate-related financial products.

Originality/value

This study fills the gap by providing useful insights for a better understanding of sustainable development in financial institutions by promoting sustainability practice in general. The authors' analysis will assist decision-makers in identifying and prioritising the driving factors and thus adopting suitable strategies to strengthen sustainability performance.

Details

Asian Review of Accounting, vol. 31 no. 5
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 28 January 2022

Minu Saratchandra and Anup Shrestha

Knowledge management (KM) is widely adopted by organisations to improve their performance and make informed decisions. Prior research has confirmed that Information Systems (IS…

2646

Abstract

Purpose

Knowledge management (KM) is widely adopted by organisations to improve their performance and make informed decisions. Prior research has confirmed that Information Systems (IS) play a critical role in effective KM. The purpose of this study is to examine the existing literature on the role of cloud-based KM systems (C-KMS) in small- and medium-sized enterprise (SMEs) by understanding its impact on the five KM processes: knowledge acquisition, creation, storage, sharing and usage.

Design/methodology/approach

This study conducted a systematic literature review by examining 133 journal articles and 24 conference papers from 2010 to 2021 on the role of cloud computing in KM for SMEs.

Findings

This study revealed that there are numerous empirical analyses on KM processes and tools in SMEs; however, only few studies demonstrate how the whole gamut of KM processes can adopt cloud computing in SMEs. Therefore, SMEs are ineffective at KM with limited IS intervention. This paper offers a proposition on how C-KMS can impact all five KM process, thereby increasing its effectiveness of KM in SMEs. This study analysed the benefits of C-KMS that brings to SMEs in terms of availability, scalability, reliability, security and cost.

Research limitations/implications

This systematic review is restricted to certain databases (ScienceDirect, Sage journals, Scopus and Emerald Insight) and specific IS conference proceedings to source articles. The selection of search criteria and time frame is based on this study’s assessment and choice. This study adds value to our understanding of the role of KM in SMEs, and it reinforces the role of cloud computing in effectively managing knowledge in SMEs. The proposal of C-KMS for the enhancement of KM has significant implications for SMEs to effectively use knowledge for their survival and superior performance.

Practical implications

This study suggests three practical implications. First, adopting and using C-KMS provide a strong foundation to manage knowledge for SMEs in a cost-effective way. Second, C-KMS improves the effectiveness of KM by increasing availability of knowledge artifacts, which in turn aids SMEs’ growth. Third, C-KMS is useful to codify SME’s knowledge, and accordingly supports employees to acquire and use knowledge based on their requirements.

Social implications

This study discussed C-KMS with contemporary social issues, such as the COVID-19 pandemic challenges for SMEs and demonstrated how C-KMS can support SMEs to handle such crises by managing knowledge effectively.

Originality/value

This research highlights the importance of the implementation of a C-KMS for the enhancement of KM in SMEs. The review provides empirical evidence on the challenges faced by SMEs regarding KM, as they often only have enough resources to focus on a single KM process, predominantly knowledge sharing. Consequently, a holistic approach to KM cannot be realised by SMEs. In this context, the findings of this study offer theoretical and practical insights into the role of cloud computing by addressing the challenges of KM in SMEs.

Details

Journal of Knowledge Management, vol. 26 no. 10
Type: Research Article
ISSN: 1367-3270

Keywords

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Article
Publication date: 4 August 2021

Shih-Jung Juan, Eldon Y. Li and Wei-Hsi Hung

This study aims to explore the relationships among the five components of supply chain (SC) resilience (SCRES): visibility, velocity, flexibility, robustness and collaboration and…

3203

Abstract

Purpose

This study aims to explore the relationships among the five components of supply chain (SC) resilience (SCRES): visibility, velocity, flexibility, robustness and collaboration and their impacts on the SC performance under disruption (SCPUD).

Design/methodology/approach

Five SCRES components are identified from the literature review and data are collected using an web survey from 113 manufacturing companies in Taiwan. The data are analyzed by structured equation modeling with the partial least square solution. Two-stage least-squares (2SLS) regression was used to test the potential endogeneity of SC collaboration (SCC).

Findings

The results reveal that SCC is an exogenous driver of SCRES; it directly affects visibility, velocity, flexibility, robustness and SCPUD. Furthermore, SC flexibility is the only component of SC agility that directly affects SCPUD; it is influenced directly by SC velocity and indirectly by SC visibility through SC velocity. SC visibility is a vital agility component that positively influences SC velocity and SC robustness.

Research limitations/implications

The data in this study are cross-sectional and the sample size of 113 is relatively small. The relationship between SC robustness and SCPUD needs a longer observation period to reveal. The logistic issue in the shortage of carriers caused by the pandemic has been overlooked.

Practical implications

A firm should enhance its collaboration and flexibility in the SC as they both are the critical antecedents of SC performance (SCP) during the disruption period.

Originality/value

This study integrates visibility, velocity, flexibility, robustness and collaboration into a complete framework of SCRES. The dependent variable, SCPUD, measures SC performance (SCP) under the disruption caused by the COVID-19 pandemic. It is the first study to investigate the associations of the six constructs in a research model.

Details

The International Journal of Logistics Management, vol. 33 no. 1
Type: Research Article
ISSN: 0957-4093

Keywords

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Article
Publication date: 9 January 2023

Shih-Jung Juan and Eldon Y. Li

This study proposes an integrated model to explore the relationships between dynamic capability and supply chain resilience (SCRE) and the relationships' impacts on firms'…

1496

Abstract

Purpose

This study proposes an integrated model to explore the relationships between dynamic capability and supply chain resilience (SCRE) and the relationships' impacts on firms' financial performance with supply chains (FPwSC) during the coronavirus disease 2019 (COVID-19) pandemic.

Design/methodology/approach

Based on resource-based theory and knowledge-based theory, the dynamic capability is classified into resource-based dynamic capability (RBDC) and knowledge-based dynamic capability (KBDC). The study collects 158 useable survey samples from manufacturers in Taiwan and analyzes the samples with the structural equation model.

Findings

The results show that knowledge is power; KBDC is crucial for FPwSC, SCRE and RBDC. In addition, SCRE mediates the relationship between KBDC and FPwSC. Finally, RBDC significantly suppresses FPwSC.

Research limitations/implications

Future researchers could replicate this study in other industries and expand this to other countries to generalize the results.

Practical implications

A firm with KBDC can adopt and implement strategies that exploit its internal strengths to respond to environmental opportunities, overcome internal weaknesses and mitigate external threats. Furthermore, a firm should fully utilize SCRE with proactive and reactive strategies. Exercising a firm's KBDC could facilitate SC collective intelligence to handle the risk of SC disruption and vice versa.

Originality/value

The study is the first to combine KBDC, RBDC and SCRE into an integrated model for FPwSC. Moreover, this study reveals that resilience relies on knowledge, not resources, as evidenced by SCRE being affected significantly by KBDC but not RBDC.

Details

International Journal of Operations & Production Management, vol. 43 no. 5
Type: Research Article
ISSN: 0144-3577

Keywords

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