Inter-organizational cost management: effects of antecedents and methods in a hybrid relational context

2020 ◽  
Vol 35 (5) ◽  
pp. 909-923
Author(s):  
Mohammed Belal Uddin ◽  
Yuanlue Fu ◽  
Bilkis Akhter

Purpose The antecedents and cost management methods and their effects on the value creation of inter-organization are essential topics of inter-organizational cost management (IOCM) in a hybrid relational perspective. This study aims to develop a synthesis coordinating mechanism theory which combines supply network theory and transaction cost economics. Using this modified theory, a structural model of IOCM and its hypotheses are developed by considering the organic connection among hybrid relational context, capabilities, methods and the effects of IOCM. Design/methodology/approach The data were collected under convenient sampling using the questionnaire survey method and analyzed using principal component analysis and structural equation modeling. Findings The results (significant at p < 0.01 and p < 0.05 level) show that there is a positive correlation among the hybrid relational context, capabilities (antecedents), methods and the effects of IOCM. Capabilities (antecedents) and cost management methods are also found to have a positive impact on synergic effect value and on improving collaborative efficiency in IOCM. Practical implications The managers of inter-firm networks may use the results of this study to ensure competitive advantages through collaboration with each other and building and retaining a long-term relationship. Originality/value This study demonstrates that the coordinating mechanism of IOCM can create the synergic effect value and improve the collaborative efficiency of the inter-organization relationship.

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Leandro Lima Santos ◽  
Felipe Mendes Borini ◽  
Moacir de Miranda Oliveira ◽  
Dennys Eduardo Rossetto ◽  
Roberto Carlos Bernardes

PurposeThis research aims to answer the following question: Could bricolage become a capability for companies in emerging markets to develop frugal innovations in times of crisis? Therefore, in this paper the main aim is to identify whether in times of crisis the development of frugal innovation in emerging markets depends on the bricolage capability.Design/methodology/approachThe hypotheses were statistically tested using the structural equation modeling technique, with data collected through the survey method applied to 215 companies in Brazil.FindingsThe results allowed support for the hypothesis that bricolage capability has a positive impact on the development of frugal innovation. Therefore, a mediating test was verified, allowing confirmation that to develop frugal innovation in emerging markets, bricolage becomes a required capability for companies in times of crisis.Research limitations/implicationsThe limitation of this study lies in considering the effect of bricolage on frugal innovation only in the context of Brazil, while in developed countries this effect may be similar, as they also suffer from resource constraints caused by crises.Practical implicationsThis research provides insights to guide managers by highlighting bricolage as a key managerial capability for the development of frugal innovation. A set of managerial recommendations are provided based on bricolage skills.Originality/valueThe study has contributed to the literature on bricolage and frugal innovation by addressing bricolage as an antecedent of frugal innovation in emerging markets, especially when those markets are affected by resource scarcity.


2020 ◽  
Vol 32 (8) ◽  
pp. 583-597
Author(s):  
Mohsen Shahriari ◽  
Sayyed Mohsen Allameh

Purpose The primary purpose of this study is to examine the effect of organizational culture (OC), that is, group, developmental, hierarchical and rational culture on organizational learning (OL) of employees in electricity distribution companies of Isfahan province. Further, the role of the high-performance work system (HPWS) as a mediator between OC and OL has also been explored. Design/methodology/approach Questionnaire survey method has been used for data collection, and data analysis was completed through a two-stage partial least squares structural equation modeling technique. At the first stage, the measurement model was examined for construct validity and reliability, whereas at the second stage, the structural model and by implication the research hypotheses were tested. Findings Results indicate that OC positively affects OL. Further, HPWS act as a mediating variable between OC and OL. Originality/value The findings contribute to the existing literature by demonstrating the mediating role of HPWS in the relationship between OC and learning.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sk. Mamun Mostofa ◽  
Mashiat Tabassum ◽  
S.M. Zabed Ahmed

Purpose This paper aims to analyse researchers’ awareness about plagiarism and impact of plagiarism detection tools on the actions that they take to prevent plagiarism. It also employs a structural model that examines whether awareness of plagiarism and anti-plagiarism tools have any significant effect on the actions taken by the researchers to avoid plagiarism. Design/methodology/approach A survey questionnaire was distributed to researchers at a large public university in Bangladesh. The survey accumulated 184 valid responses. Descriptive statistics were obtained to assess researchers’ awareness about plagiarism and impact of plagiarism detection tools and the actions taken by them. The reasons that may cause plagiarism were also identified. The awareness of the availability of the anti-plagiarism software that was being used by the university and its actual use by the researchers was gathered through the survey. Non-parametric Mann–Whitney and Kruskal–Wallis tests were conducted to investigate the differences in awareness levels and actions in terms of gender, age, discipline and current level of research. The chi-square test was carried out to examine the relationship between awareness about the availability of the anti-plagiarism software and its use by the researchers. Finally, the survey data were analysed using structural equation modeling to examine the effects of awareness of plagiarism and anti-plagiarism software on the actions taken by the researchers. Findings The study revealed that the level of awareness regarding plagiarism and impact of plagiarism detection software is generally high among the researchers. There are some significant differences between researchers’ demographic and personal characteristics and their awareness levels and actions with regard to plagiarism. The findings indicate that almost three-quarters of the researchers were aware about the anti-plagiarism tool that is being used, whereas more than half of the researchers indicated that they used the software to assess their works. The results of the structural equation model do not show a good fit, although there is strong statistical evidence that awareness about plagiarism and anti-plagiarism software has significantly impacted researchers’ actions towards preventing plagiarism. Originality/value There is no reported study on researchers’ awareness of plagiarism and its affiliated issues in Bangladesh. The findings of this study will not only provide useful insights regarding awareness about plagiarism but also assist university authorities to formulate relevant policy and take necessary actions against plagiarism in higher education institutions.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohd Ahmad Al-Hawari ◽  
Shaker Bani-Melhem ◽  
Faridahwati Mohd. Shamsudin

Purpose This study aims to build on the trait activation and interactionist perspective theories to investigate the effect of frontline employees’ (FLEs) willingness to take risks on hotel guest loyalty by assessing the mediating role of their innovative behaviors. It also examines whether decentralization strengthens the positive impact of willingness to take risks on innovative behavior and, subsequently, customer loyalty. Design/methodology/approach The authors collected multilevel data from various sources – hotel FLEs (n = 183), hotel operation managers (n = 46) and hotel guests/customers (n = 266) – from five-star hotels operating in Dubai. Structural equation modeling and PROCESS macro (version 3.5) were used to analyze the data. Findings The findings showed that willingness to take risks indirectly (via innovative behaviors) affects guest/customer loyalty positively. This effect is strengthened when the hotel is decentralized. Practical implications This study provides insight into how hotel managers can foster customer loyalty. More specifically, they can do so by establishing employees’ innovative behaviors triggered by employees’ positive personality traits and by giving employees more autonomy. Originality/value The present study addresses recent calls to investigate the positive impact of FLEs’ personality traits, attitudes and behaviors on customer loyalty.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Akhmad Habibi ◽  
Mohd Faiz Mohd Yaakob ◽  
Amirul Mukminin ◽  
Muhaimin Muhaimin ◽  
Lantip Diat Prasojo ◽  
...  

PurposeThe current study aimed to develop and validate a scale to model factors affecting digital technology access for instructional use. The scale was mainly used to assess the structural model. Besides, tests of difference were addressed regarding digital technology access for instructional use based on gender, teaching experience and school location.Design/methodology/approachThe authors implemented a survey design in this study. A scale based on prior studies was developed, validated and piloted. The pilot study data were computed for an exploratory factor analysis. Further, partial least squares structural equation modeling (PLS-SEM) and t-test procedures were used for the main data analysis (n.2677). The authors also included the importance-performance map analysis to extend of the results of the PLS-SEM.FindingsThe findings of the study successfully assessed the validity and reliability of the scale. All hypothetical relationships in the structural model were positively significant. The t-test results show that teaching experience and school location were significantly different regarding instructional use access; however, an insignificant difference emerged based on gender.Practical implicationsFailure in technology integration is possible if policies have not been carefully prepared. Therefore, users' perception is an essential factor in determining technology integration, including access to digital technology.Originality/valueThis research has the potential to enhance the understanding of access to digital technology in the context of developing countries by the elaboration of the proposed model's instrument development and validation, path analysis assessment and difference test examination with a large sample size. Also, the current study emphasizes the importance of raising awareness about digital technology access that the model can facilitate a valid and reliable foundation for future researchers interested in conducting similar types of research.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zahraa Sameer Sajwani ◽  
Joe Hazzam ◽  
Abdelmounaim Lahrech ◽  
Muna Alnuaimi

PurposeThe purpose of the study is to investigate the role of the strategy tripod premises, mediated by future foresight and its effect on merger effectiveness in the higher education industry.Design/methodology/approachA quantitative survey method was implemented, with the data provided by senior managers of 14 universities that went through a merger from the years 2013–2016. The proposed model was tested using partial least squares (PLS) of structural equation modeling (SEM).FindingsThe results indicate that government support, competitive intensity and knowledge creation capability relate positivity to merger effectiveness, and these relationships are mediated by future foresight competence.Originality/valueThe study provides a better understanding of merger effectiveness in the higher education industry by identifying the role of future foresight competence in the application of strategy tripod and its contribution on merger effectiveness. Results indicate that future foresight competence contributes to the merger effectiveness and enables the effective implementation of the strategy tripod dimensions in higher education mergers.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arash Arianpoor ◽  
Hameed Mohsen Khayoon

Purpose This study aims to investigate the effect of teaching style and academic enthusiasm of Iraqi accounting and auditing students on their stress, aggression and anxiety. Design/methodology/approach The statistical population in this study consists of two parts. The first is the Iraqi accounting and auditing students in Iran and the second is the Iraqi accounting and auditing students in Iraq. By available non-probability sampling method, 62 people (Iraqi students in Iran) and 102 (Iraqi students in Iraq) were selected as samples. In this research, a questionnaire was used to collect information. The validity of the questionnaire’s structure was confirmed by confirmatory factor analysis. Also, Cronbach’s alpha coefficients in this study indicating the measurement tool’s reliability. In this research, structural equation modeling has been used to analyze and test the hypotheses. The primary criteria for determining the coefficient and evaluating the path coefficients were used to evaluate the structural model. Findings Findings indicate that in Iraqi students in Iraq and Iraqi students in Iran, teaching style negatively affects stress, aggression and accounting and auditing students’ anxiety. Also, in the group of Iraqi students in Iraq and the group of Iraqi students in Iran, the eagerness to study has a significant negative effect on accounting and auditing students’ stress and anxiety. In contrast, the effect of the desire to study accounting and auditing students’ aggression was confirmed only in Iraqi students in Iraq. Originality/value As the accounting and auditing professions are among the most stressful occupations that increase the characteristics of aggression and anxiety in the employees of that profession, the results of leading research can show that the stress, anxiety and aggression of accounting and auditing students how to reduce through training so that their stress, anxiety and aggression do not appear in the workplace and the reports of accountants and auditors are not affected.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Márcia Maria Garçon ◽  
Vânia Maria Jorge Nassif ◽  
Tiago Jessé Souza de Lima

Purpose The purpose of this paper is to develop and test a model that aims to explain individual entrepreneurial orientation (IEO) focused on the context of social entrepreneurship (SE) (Social-IEO) by considering the personal values and attitude toward social change through direct and indirect effects. To achieve this purpose, the authors created and validated a scale to measure Social-IEO. Design/methodology/approach The paper uses scale construction techniques (DeVellis, 2016) and survey method for data collection. As such, this study was conducted by considering a sample of 198 social entrepreneurs. Multivariate data analysis and structural equation modeling are used to validate the theoretical model. Findings The Social-IEO scale was validated and shows to adequately encompass and measure the construct. The proposed model has predictive relevance and explains 45% of Social-IEO. Findings suggest that self-transcendence value has no direct effect on Social-IEO. Additionally, conservation and self-promotion values do not have a negative correlation with Social-IEO. Finally, attitude of social change has a strong explanatory power to Social-IEO. The findings offer important theoretical and practical implications for the field of entrepreneurship education and entrepreneurial behavior. Originality/value The definition of a specific concept of IEO applied to the context of SE contributes to the correct understanding of its dimensions, measurement and management. This eliminates a gap in studies and contributes to expand and strengthen research. It also provides an original empirical approach, as the method used to measure IEO in a reflective way is unusual in previous studies.


2017 ◽  
Vol 24 (7) ◽  
pp. 1834-1853 ◽  
Author(s):  
Rajesh Attri ◽  
Bhupender Singh ◽  
Sunil Mehra

Purpose The purpose of this paper is to ascertain and analyze the interactions among different barriers of 5S implementation in manufacturing organizations. Design/methodology/approach In this paper, 15 barriers affecting the implementation of 5S in manufacturing organizations have been identified from literature analysis and discussion with academic and industrial experts. Afterwards, identified barriers were validated by using nation-wide questionnaire-based survey. Then, interpretive structural modeling (ISM) approach has been utilized to find out the interaction among the identified barriers in order to develop hierarchy-based model. Findings The research identifies several key barriers which have high driving power and weak dependence power. In this concern, these barriers entail extreme care and handling for successful implementation of 5S. Financial constraints, lack of top management commitment, and no proper vision and mission are found to be the key barriers. Research limitations/implications The developed ISM model is based on experts’ opinion. This developed hierarchy-based model requires further validation by using structural equation modeling approach or by performing detailed case studies. Originality/value In this paper, ISM-based structural model has been recommended for Indian manufacturing organizations, which is a novel exertion in the area of 5S implementation.


2005 ◽  
Vol 10 (4) ◽  
pp. 289-301 ◽  
Author(s):  
Cristóbal Sánchez‐Rodríguez ◽  
David Hemsworth ◽  
Ángel R. Martínez‐Lorente

PurposeSupply chain management is an increasingly important organizational concern, and proper management of supplier relationships constitutes one essential element of supply chain success. However, there is little empirical research that has tested the effect of supplier development on performance. The main objective is to analyze the effect of supplier development practices with different levels of implementation complexity on the firm's purchasing performance.Design/methodology/approachThree supplier development constructs were defined: basic supplier development, moderate supplier development, and advanced supplier development. Three structural models were hypothesized and tested using structural equation modeling through field research on a sample of 306 manufacturing companies in Spain.FindingsIdentified important interrelationships among the various supplier development practices, basic, moderate, and advanced. Also indicated that the implementation of supplier development practices significantly contributes to the prediction of purchasing performance.Research limitations/implicationsThe use of a single key informant could be seen as a potential limitation of the study. The study was a cross‐sectional and descriptive sample of the manufacturing industry at a given point in time. A more stringent test of the relationships between the different levels of supplier development and performance requires a longitudinal study, or field experiment.Practical implicationsThis study focused on supplier development practices and revealed how involving suppliers in supplier development activities is important and may help buyers to increase their purchasing performance. The findings from the structural analysis should provide practicing managers with insights on how these practices and their benefits are related in terms of purchasing performance, thus affecting their ability to make better sourcing decisions.Originality/valueFills an important gap in the purchasing literature with respect to the area of supplier development. While there is much written about supplier development based on conceptual and case study research, this study is unique in that it is the first attempt to empirically model the relationships between different levels of supplier development and their impact on purchasing performance using a comprehensive set of practices.


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