Search results

The authors examine the influence of planning and execution capability (PEC) and operational improvement capability (OIC) on small-and-medium-sized firms’ (SMEs) attainment of different innovation outcomes under the conditions of exports and formal business networks, based on the capability-based perspective and organisational learning literature.

The authors analyse time-series data about UK SMEs, extracted from the 2015 and 2016 UK Longitudinal Small Business Surveys (LSBS).

The authors failed to find any direct effects of PEC and OIC on product innovation outcomes. However, the authors discovered that OIC supports the generation of process innovation outputs more strongly than PEC. Additionally, exports and formal business networks provide SMEs with different learning opportunities. The authors find limited support that exports amplify the beneficial effect of PEC on product innovation outcomes more than formal business networks. On the other hand, formal business networks strengthen the effect of PEC on process innovation outcomes more than exports. As a result, exports reduce the beneficial effect of OIC on product innovation outcomes more than formal business networks. However, formal business networks weaken the beneficial effect of OIC more than exports.

The authors distinguish between two types of organisational capabilities – PEC and OIC – and examine their impact on SMEs in achieving innovation outcomes. The authors also identify SMEs’ involvement in exports and formal business networks as the important boundary conditions for such effects. xD; xA; xD; xA;

Using ethnicity as our point of focus, the authors consider the dynamics of the demand for bank loans, and the willingness of banks to supply them, as the UK economy entered the COVID-19 pandemic in early 2020 with a particular focus on potential behavioural differences on the demand-side and discrimination on the supply-side. In doing so we directly address crisis induced financial concerns and how they played out in the context of ethnicity.

Using the most recent ten quarterly waves of the UK SME Finance Monitor survey the authors consider whether ethnicity of the business owner impacts on the decision to apply for bank loans in the first instance. The authors then question whether ethnicity influences the banks decision to meet or reject the request for a bank loan.

The authors’ pre-COVID-19 results show that there were no ethnic differences in loan application and success rates. During COVID-19, both white and ethnic business loan application rates rose significantly, but the scale of this increase was greater for ethnic businesses. The presence of government 100% guaranteed lending also increased general loan success rates, but again the scale of this improvement was greater for ethnic businesses.

The authors show very clearly that differences in the willingness of banks to supply loans to SMEs relate very explicitly to firm specific characteristics and ethnicity either plays no additional role or actually leads to improved loan outcomes. The data is for the UK and for a very unique COVID time which may mean that wider generalisability is unwise.

Ethnic business owners should not worry about lending discrimination or be discouraged from applying for loans.

The authors identify at worst no lending discrimination and at best positive ethnic discrimination.

This is one of the largest COVID-19 period studies into the financing of ethnic businesses.

The purpose of this paper is to investigate how entrepreneurs demand for external finance changed as the economy continued to be mired in its third and fourth years of the global financial crisis (GFC) and whether or not external finance has become more difficult to access as the recession progressed.

Using a large-scale survey data on over 30,000 UK small- and medium-sized enterprises between July 2011 and March 2013, the authors estimate a series of conditional probit models to empirically test the determinants of the supply of, and demand for external finance.

Older firms and those with a higher risk rating, and a record of financial delinquency, were more likely to have a demand for external finance. The opposite was true for women-led businesses and firms with positive profits. In general finance was more readily available to older firms post-GFC, but banks were very unwilling to advance money to firms with a high-risk rating or a record of any financial delinquency. It is estimated that a maximum of 42,000 smaller firms were denied credit, which was significantly lower than the peak of 119,000 during the financial crisis.

This paper provides timely evidence that adds to the general understanding of what really happens in the market for small business financing three to five years into an economic downturn and in the early post-GFC period, from both a demand and supply perspective. This will enable the authors to consider what the potential impacts of credit rationing on the small business sector are and also identify areas where government action might be appropriate.

This paper aims to investigate the complexity of collaborations in supply chain networks, particularly the influence of horizontal collaborations (e.g. international joint ventures) on vertical collaborations (e.g. supplier–manufacturer partnering relationships).

A multiple case study including four horizontal collaborations and five vertical collaborations within a supply chain network is presented in the context of the Chinese automotive industry. Data interpretation from interviews is structured by key collaborative activities and collaborative behaviors.

The analysis highlights a variety of collaborative behaviors under different types of collaboration and their interaction. The complexity of collaboration is revealed in a range of dimensions including culture diversity, drivers/facilitators, competitive/collaborative advantages and the engagement of all. Collaboration evolves as the structure of the supply chain changes; the key is to appreciate the existence of cooperation, competition and culture conflicts and to manage the trade-offs.

A window of opportunity is presented for future research to investigate the complexity of supply chain collaboration in a wider industrial or geographical context, including statistical validation and comparative analysis.

A contingent view on supply chain collaboration is promoted to practitioners (e.g. international supply chain managers), where collaborative activities should be aligned with the motive and type of business relationships which may change as collaboration develops.

A rare empirical study captures the complexity of supply chain collaboration including the interaction between different forms. A dynamic collaboration approach recognizes the changing process, varying cooperation behaviors as well as characteristics of partners which have not been sufficiently reflected in the literature.

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial statements by altering the accounting function, which maps economic events into accounting data.

The empirical analysis is based on a large sample of United States (US) firms. The authors use raw and industry-adjusted effective tax rates (ETRs) to proxy tax avoidance. The authors use the measure of accounting comparability developed by De Franco et al. (2011), which aims to capture the similarity of the accounting function.

The authors find that firms with more aggressive tax avoidance strategies have substantially lower accounting comparability. The evidence also shows that the negative effect of tax avoidance on accounting comparability is driven by firms with aggressive tax planning strategies beyond the industry norm. Furthermore, using an alternative measure of accounting comparability as a function of pre-tax income, the authors continue to find evidence of the negative effect of tax avoidance behavior. Importantly, this provides evidence that the effect of aggressive tax planning is not limited to the reported tax expense, but affects the comparability of the overall financial reporting system.

The authors identify a new potential cost of tax aggressive activities, being the loss of accounting comparability as driven by tax aggressive activities. The results contribute to the literature on the costs of tax avoidance and on the determinants of accounting comparability.

This research examines how to enhance financial performance (FP) through the interplay between information technology and their suppliers in the supply chain. On this, the research objective is to assess the role of integration with suppliers (IWS) and integration by suppliers (IBS) in the interface between integrated information technology (IIT) and FP in the supply chain.

A theoretical model was designed, and hypotheses were tested with structural equation modelling and qualitative data from a survey of 205 multi-industry companies from Egypt.

The findings indicate that IIT has a positive significant relationship with financial performance, in this case, partially mediated jointly by IWS and IBS.

This study contributes to the literature by establishing a measurement approach for the proposed duality of supplier integration. A crucial implication of this duality is the requirement of IWS and IBS to enhance the effect of IIT on FP in supply chain partnerships and the fact revealed in our research that IWS precedes IBS in supply chains.

The present study first explored the different dimensions of work–family conflict and job stress. It then evaluated the mediating role of time and strain-based work–family conflict on the relationship between role overload and psychological stress and role overload and physiological stress.

The study utilized a quantitative data collection approach through a questionnaire design. With the aid of the questionnaire, 308 samples were collected from the project-level staff of ten construction organizations in Sri Lanka. The collected data were analyzed using a structural equation modeling approach to address the research hypotheses.

Results supported the mediating role of work–family conflict on the relationship between role overload and job stress. Specifically, the time and strain-based work–family conflict combined partially mediated the effect of role overload on psychological stress. While strain-based work–family conflict fully mediated the effect of role overload on physiological stress. Hence, the organizations that seek employee well-being should focus on developing a conducive working environment with a focus on a reasonable workload for everyone. Besides, the management should give special consideration to working hours as it affects both the employees' stress levels and family life.

This study added the mediating role of time and strain-based work–family conflict to the previous empirical research on the relationship between role overload and job stress dimensions. Besides, this study discusses the different dimensions of work–family conflict and job stress, which is a less explored area in the construction literature.

This paper aims to investigate the importance of knowledge management as a moderator in the relationship between two of the burnout variables, namely, role ambiguity and work overload. In addition, the paper tests a conceptual model where emotional exhaustion is a moderator in the relationship between role ambiguity, work overload and performance.

Using a structured survey instrument, this paper gathered data from 692 respondents from the information technology industry in the southern part of India. The first psychometric properties of the instrument were tested and then hierarchical regression was used as a statistical technique for analyzing the data.

Results show that role conflict is positively related to role ambiguity and work overload, role ambiguity is negatively related to performance, work overload is positively related to performance, knowledge management moderates the relationship between role conflict and role ambiguity and role conflict and work overload. The hierarchical regression results also support that emotional exhaustion moderates the relationship between role ambiguity and performance and work overload and performance.

As the present research is based on self-report measures, the limitations of social desirability bias and common method bias are inherent. However, this study attempts to minimize these limitations by following appropriate statistical techniques and procedures.

This study contributes to both practicing managers and the literature on conflict management. The study suggests that managers use knowledge management practices to mitigate the ill-effects of role conflict and enhance performance. This study also highlights the role of emotional exhaustion in organizations.

This study provides new insights about the importance of knowledge management practices and emotional exhaustion in the relationship between role conflict and performance. To the knowledge, the importance of knowledge management practices is underemphasized in conflict management research. The study also provides insights into the role of one of the burnout variables i.e. emotional exhaustion in its influence on performance. The implications of this relationship for organizational role theory and organizational learning theory and for management practice, are discussed.

This study aims to show how to improve supply chain performance through the relationship between firms and their customers. In doing so, this study examines the impact of a firm’s relationship commitment and customer integration on supply chain performance. The aim is to detail a way to increase supply chain performance through the relationship between companies and their customers.

The empirical analysis was based on a survey on 205 corporate-Egypt multi-industry businesses including manufacturing, retailing, wholesaling and shipping services firms. Data collection was through a questionnaire survey distributed to 1,264 senior managers with responsibilities in the field of supply chain, logistics, purchasing, marketing and operations and with a 16% response rate. A conceptual model was designed, and hypotheses were analysed with covariance-based structural equation modelling.

This study makes a significant contribution to the supply chain management (SCM) literature by examining the influence of firms’ relationship commitment on supply chain performance in the supply chain management context by means of the disaggregation of customer integration into two dimensions: integration with customer (IWC) and integration by customer (IBC). The findings indicate that firms’ relationship commitment does not relate directly to supply chain performance, but rather indirectly through integration both with and by customers.

This paper outlines a conceptual model in which firms’ relationship commitment relates indirectly to supply chain performance. The model also sheds light on the fact that IWCs precedes IBCs in supply chains. This finding suggests that firms should focus on customer integration to improve supply chain performance.

This study offers a particularly refined understanding of the reasons behind and situations in which supply chain integration (SCI) enables firms to gain superior supply chain performance. In fact, firms focusing on customer integration may improve their supply chain performance, thus enhancing the value of the supply chain.

This study contributes to the literature by considering a relational view of the SCI-Performance path. In particular, by disaggregating customer integration into IWCs and IBCs, this paper verifies customer integration acting as a mediator between relationship commitment and supply chain performance in supply chains.