2022, Volume 27, nº 1
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- Steering supply chains from a complex systems perspectivePublication . Abbasi, Maisam; Varga, LizPurpose – The purpose of this research is to systematically review the properties of supply chains demonstrating that they are complex systems, and that the management of supply chains is best achieved by steering rather than controlling these systems toward desired outcomes. Design/methodology/approach – The research study was designed as both exploratory and explanatory. Data were collected from secondary sources using a comprehensive literature review process. In parallel with data collection, data were analyzed and synthesized. Findings – The main finding is the introduction of an inductive framework for steering supply chains from a complex systems perspective by explaining why supply chains have properties of complex systems and how to deal with their complexity while steering them toward desired outcomes. Complexity properties are summarized in four inter-dependent categories: Structural, Dynamic, Behavioral and Decision making, which together enable the assessment of supply chains as complex systems. Furthermore, five mechanisms emerged for dealing with the complexity of supply chains: classification, modeling, measurement, relational analysis and handling. Originality/value – Recognizing that supply chains are complex systems allows for a better grasp of the effect of positive feedback on change and transformation, and also interactions leading to dynamic equilibria, nonlinearity and the role of inter-organizational learning, as well as emerging capabilities, and existing tradeoffs and paradoxical tensions in decision-making. It recognizes changing dynamics and the co-evolution of supply chain phenomena in different scales and contexts
- The mediating role of competitive orientation in determining self-construal in unethical decision-makingPublication . Dissanayake, D.M. SachinthaneePurpose – The ethics literature has focused on the influence of self-construal dimensions on unethical decision-making. However, the literature is unclear about why these self-construal dimensions (Independentself, Relational-self, Collective-self) impact differently on unethical decision-making. Based on the theory of cooperation and competition, this study empirically examines the mediating role of competitive orientation and addresses the theoretically unexplained question of why self-construal dimensions influence differently on unethical decision-making. Design/methodology/approach – Based on the deductive approach, a quantitative research study was conducted on the Sri Lankan banking industry because there have been many instances of unethical behavior reported in this sector lately. Data were collected from 305 bank branch managers using a structured survey questionnaire. Findings – The findings revealed that competitive orientation mediates the self-construal dimensions and explained that competitive orientation is one reason why independent-self, relational-self and collective-self influence differently on unethical decision-making. Originality/value – This paper addresses the unanswered question of why self-construal dimensions relate to unethical decision-making differently.
- Information and material delays effect on price setting, operating contribution margins and cash conversion cycles in feed ingredients supply chainPublication . Fraiha, MarcosPurpose – The purpose of this report was to evaluate the effectiveness and practicality of system dynamics modeling in integrating econometric equations to describe the effects of supply chain material and information delays on pricing decisions and consequent financial results in an animal feed export business. Design/methodology/approach – An empirical dynamic model, loaded with econometric theory of price effect on competitive demand, was used to describe the input data. Findings – The model simulation outputs proved themselves relevant in analyzing the complex interconnections of multiple variables affecting the profitability in a commercial routine, supporting the decision process among sales managers. The impact of information delay on price decisions and business financial results were estimated using the model proposed. Originality/value – This paper describes an empirical model, based on system dynamics, that predicts operating contribution margins and cash conversion cycles based on estimation of information and material delays in a supply chain. The method is pragmatic and simple for business routine implementation.
- The mediating role of self-efficacy in the relationship between emotional intelligence and organizational commitmentPublication . Hameli, Kujtim; Ordun, GüvenPurpose – This study examines the relationship between emotional intelligence, self-efficacy and organizational commitment, focusing on the mediating role of self-efficacy in the relationship between emotional intelligence and organizational commitment. Design/methodology/approach – The authors used an online survey to collect data for this purpose. The sample consisted of 145 employees of different organizations in Kosovo. To test the hypothetical model, a mediation analysis was conducted using PROCESS Model Type 4. Findings – The results show that emotional intelligence is positively related to self-efficacy and that self-efficacy is positively related to organizational commitment. Furthermore, the results of themediation analysis confirmthat the relationship between emotional intelligence and organizational commitment is mediated by self-efficacy. Research limitations/implications – For future research, the authors recommend using the sub-dimensions of the above variables to test thismodel, andmultiplemodels could be formulated.At the same time, the survey can be applied to managers to examine their emotional intelligence and to determine whether emotional intelligence influences their organizational commitment through self-efficacy. Consistent with the findings of this study, managers and executives in organizations should consider the emotional intelligence of their employees and that the employees with higher emotional intelligence have higher self-efficacy and can perform better. Originality/value – This study extends the current literature in organizational behavior and provides a comprehensive understanding of the relationship between emotional intelligence, self-efficacy and organizational commitment. This study was also conducted in a developing country context, which can always lead to different results than studies conducted in developed countries.
- Emerging technology and auditing practice : analysis for future directionsPublication . Thottoli, Mohammed Muneerali; Ahmed, Essia Ries; Thomas, K.V.Purpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals. Design/methodology/approach – The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM). Findings – The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice. Research limitations/implications – The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants. Practical implications – This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client’s financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm. Social implications – Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently. Originality/value – The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.