scholarly journals Open-book accounting and trust: influence on buyer-supplier relationship

2018 ◽  
Vol 53 (4) ◽  
pp. 597-621 ◽  
Author(s):  
Lara Cristina Francisco de Almeida Fehr ◽  
Welington Rocha
Keyword(s):  
Data Gathering ◽  
Structured Interview ◽  
Information Value ◽  
Open Book ◽  
Information Process ◽  
Content Type ◽  
And Performance ◽  
Definition Of ◽  
New Research ◽  
Supplier Relationship

PurposeThis paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA and trust influence satisfaction on the relationship between suppliers and buyers in the Brazilian automotive sector’s supply chain.Design/methodology/approachThe research has been developed based on a qualitative strategy, characterized as explanatory. Data gathering has been conducted through document analysis and semi-structured interview, and content analysis has been used for discourse analysis.FindingsResults show that OBA is unilateral, imposed by the auto manufacturer, representing a selective information process, as suppliers try to protect their information value as far as possible. Trust is partial and cooperation is not spontaneous, both driven by the search for benefits. OBA may yield a positive or a negative outcome with regard to the social and the economic overall satisfaction of suppliers, depending on how the information is used by auto manufacturer.Originality/valueThe main contribution of this article is to provide an understanding of the difficulties of applying the OBA in companies and of the factors that may influence its operation and performance, impacting on satisfaction and continuity of relationships. The paper also contributes with the proposal of a clearer and more objective definition of OBA. Being the intention that new research in this area can be developed from a delimited, clear and objective definition of OBA, allowing better understanding on the subject and comparison among research studies.

scholarly journals Composing Arugat ha-Bosem: How Piyyut Commentary Became Associated with Ḥasidei Ashkenaz

2021 ◽  
Author(s):  
Elisabeth Hollender
Keyword(s):  
Present Article ◽  
Thirteenth Century ◽  
Open Book ◽  
Recent Scholarship ◽  
Definition Of ◽  
New Research ◽  
Hasidei Ashkenaz

AbstractBased on Ivan Marcus’s concept of “open book” and considerations on medieval Ashkenazic concepts of authorship, the present article inquires into the circumstances surrounding the production of SeferArugat ha-Bosem, a collection of piyyut commentaries written or compiled by the thirteenth-century scholar Abraham b. Azriel. Unlike all other piyyut commentators, Abraham ben Azriel inscribed his name into his commentary and claims to supersede previous commentaries, asserting authorship and authority. Based on the two different versions preserved in MS Vatican 301 and MS Merzbacher 95 (Frankfurt fol. 16), already in 1939 Ephraim E. Urbach suggested that Abraham b. Azriel might have written more than one edition of his piyyut commentaries. The present reevaluation considers recent scholarship on concepts of authorship and “open genre” as well as new research into piyyut commentary. To facilitate a comparison with Marcus’s definition of “open book,” this article also explores the arrangement and rearrangement of small blocks of texts within a work.

Impact of COVID-19 pandemic on indigenous contractors in a developing economy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nathaniel Ayinde Olatunde ◽  
Imoleayo Abraham Awodele ◽  
Bosede Olajumoke Adebayo
Keyword(s):  
Developing Economies ◽  
Sampling Technique ◽  
Structured Interview ◽  
Additional Cost ◽  
Developing Economy ◽  
Content Type ◽  
Construction Contracts ◽  
The Government ◽  
And Performance ◽  
The Impact

Purpose The purpose of this study is to examine the impact of coronavirus disease 2019 (COVID-19) on indigenous contractors in a developing economy with a view to enhancing their performance. Design/methodology/approach The study used a purposive sampling technique to select 37 indigenous contractors with ongoing construction contracts in Osun State, Nigeria who provided data for the study. A structured interview protocol was used to elicit the required information from the interviewees and frequency, percentage and content analysis were used for data analysis. Findings The results showed that the critical impact of COVID-19 on indigenous contractors in a developing economy is: time overrun, loss of profit and creation of dispute. Further results showed that other impacts are a disruption in supply of labour, locally sourced materials are with additional cost, the additional cost of implementing COVID-19 protocols, difficulty in sourcing imported materials and absence of new jobs with the corresponding retrenchment of workers. Practical implications The study recommended special palliatives for the indigenous contractors from the government so as to cushion the impact of the pandemic on them, thereby enhance their survival and performance. A special arbitration panel is set up in each state of the federation to look at disputes arising from the aftermath of the pandemic, this is with a view to adequately compensate indigenous contractors with genuine and properly compiled claims. inferring from the findings of the study, it suffices to say that the severity of the impact of the pandemic is very high on indigenous contractors in developing economies, as such a better preparedness strategy could lessen the impact of such pandemic in the future. Originality/value The study is an attempt to unearth the impact of COVID-19 on indigenous contractors with ongoing construction contracts in a developing economy. The study will be of value to construction stakeholders in providing the information needed to devise strategies to minimise the impact of a pandemic on indigenous contractors in future projects thereby enhance their performance.

An empirical investigation of buyer–supplier relationship typologies and their behavioral and performance outcomes

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jin Li ◽  
Linlin Chai ◽  
Chanchai Tangpong ◽  
Michelle Hong ◽  
Rodney D. Traub
Keyword(s):  
Performance Measures ◽  
Online Survey ◽  
Performance Outcomes ◽  
Superior Performance ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Behavioral Dynamics ◽  
And Performance ◽  
Supplier Relationship

Purpose This study aims to examine empirically the existence of four classical and four emerging buyer–supplier relationship (BSR) types and how they differ in terms of behavioral dynamics and performance measures. Design/methodology/approach This study uses an online survey to collect data from 371 purchasing managers in the USA. Findings A cluster analysis statistically supports the existence of five of these eight BSR types, including strategic/bilateral partnership, market/discrete, supplier-led collaboration, captive supplier/buyer dominant and captive buyer/supplier dominant BSRs. Further, ANOVA tests show that these five BSRs differ in terms of behavioral outcomes and performance measures. Research limitations/implications This study is based on a cross-sectional survey so it cannot examine how these BSR types may evolve over time, and it is not suitable to examine some rare types of BSRs. In addition, this study does not consider contextual factors that may moderate the influence of BSR types on the behavioral dynamics and performance measures. Practical implications Managers should consider the potential to be able to develop and enhance a strategic/bilateral relationship with their supply chain partners, which in at least some circumstances can lead to superior performance results. Similar observations can be made with respect to supplier-led and, to a lesser degree, buyer-led collaboration. Originality/value Most existing research of the BSR types is largely a product of theoretical classifications, and there is also a lack of research of their performance implications. This study fills these gaps in the literature.

Used vehicle global supply chains: perspectives on a direct-import model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yangyan Shi ◽  
Tiru Arthanari ◽  
V.G. Venkatesh ◽  
Samsul Islam ◽  
Venkatesh Mani
Keyword(s):  
New Zealand ◽  
Time Management ◽  
Design Methodology ◽  
Structured Interview ◽  
Global Supply Chains ◽  
Business Practices ◽  
Content Type ◽  
And Performance ◽  
Key Aspects ◽  
Practical Implications

Purpose This study aims to provide a comprehensive understanding of the supply chain (SC) operations of importing used vehicles into New Zealand and how such SCs affect business practices and performance. Design/methodology/approach The study uses an exploratory qualitative semi-structured interview approach to interview the different stakeholders involved in the global used vehicle SC. Findings The research identifies the overall network structure of the used import vehicle SC from Japan to New Zealand and characterises key aspects of its operations and network connections. This paper finds that Japanese buying agents have integrated increasing numbers of services to provide a trouble-free trading platform, which has created a direct-import model for used vehicle companies in New Zealand. Practical implications The findings and recommendations are useful in designing and managing the used vehicle SC for all stakeholders and effective real-time management of uncertain factors. Originality/value The paper primarily analyses SC operations by researching the cooperation and coordination between SC components and networks, based on providing the flow of used vehicles from Japan to New Zealand. It constitutes a pioneering practice-perspective research paper in this domain.

An empirical study of displaceable job skills in the age of robots

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Szufang Chuang
Keyword(s):  
Design Methodology ◽  
Survey Methodology ◽  
Job Skills ◽  
Performance Information ◽  
Information Process ◽  
Content Type ◽  
Skill Sets ◽  
Physical Motion ◽  
And Performance ◽  
Hrd Professionals

Purpose The purpose of this paper is to contribute to the literature on issues regarding the influence of skill-polarized workplace on jobs, human capital and organization from human resource development’s (HRD’s) perspective, this research identified 30 displaceable skills from endangered jobs and examined 423 adult employees’ awareness and level of technological redundancy based on the displaceable kills. Design/methodology/approach By using survey methodology, the findings discovered four displaceable skill sets – repeated physical motion and performance, information process and analysis, repeated physical control of equipment, and individual affective performance – existing in 23 occupations with varying degrees. Findings Evidently, about half of the respondents were not aware of their level of technological redundancy and the current changes caused by automation and advancing technology in the job market. Proper HRD interventions are needed to assist employees to adjust the job changes and coexist with machines and robots in the technologically dynamic workplace. Specific approaches and strategies to help employees to become robot-proof were provided and discussed. Originality/value This research offers important insights for HRD professionals to understand the phenomena of the current skill-polarized workplace and to potentially address the related issues of talent shortage, endangered jobs, and technological unemployment.

scholarly journals Rehabilitation of renders of old buildings in Portugal

2015 ◽  
Vol 33 (4/5) ◽  
pp. 337-353 ◽  
Author(s):  
Carmo Gonçalves de Carvalho ◽  
Inês Flores-Colen ◽  
Paulina Faria
Keyword(s):  
Stone Masonry ◽  
Content Type ◽  
Performance Requirements ◽  
Periodic Maintenance ◽  
Different Types ◽  
Points Of View ◽  
And Performance ◽  
Definition Of ◽  
Correct Implementation

Purpose – The purpose of this paper is to present a proposal for a methodology to support the rehabilitation project of renders of old buildings. Design/methodology/approach – To achieve the objective it was considered essential to define the main types of participants and aspects to integrate the proposal. The research methodology consists in an inquiry presented to several professional participants in rehabilitation, a market study of materials and products available in Portugal, the design of a methodology proposal and its application to a case study. The inquiry sample totals 24 answers from the targeted professionals. A sequence of relevant supporting procedures consists in the proposal, which aims to provide a supporting methodology to decide and project in this context and also to be tested with its application to the building. This proposal was applied to an old building with load-bearing stone masonry walls and air-lime-based renders. Findings – It was concluded that the assessment of the building and ex+ternal renderings’ condition, its diagnosis and of the supporting walls, the definition of intervention, the specification of materials to be used and performance requirements to comply, and also plans for conservation and periodic maintenance, are crucial. From the inquiry, compatibility between materials and complementary roles and points of view of different types of participants in rehabilitation must be highlighted. Originality/value – A proposal for a methodology to support the project could provide useful guidance particularly for architects and construction engineers, and improve the understanding of direct participants on site, therefore contributing for the correct implementation of the intervention.

A systematic literature review on total quality management critical success factors and the identification of new avenues of research

2017 ◽  
Vol 29 (1) ◽  
pp. 184-213 ◽  
Author(s):  
Barbara Aquilani ◽  
Cecilia Silvestri ◽  
Alessandro Ruggieri ◽  
Corrado Gatti
Keyword(s):  
Quality Management ◽  
Literature Review ◽  
Total Quality Management ◽  
Systematic Literature Review ◽  
Success Factors ◽  
Total Quality ◽  
Content Type ◽  
Critical Success ◽  
And Performance ◽  
New Research

Purpose The purpose of this paper is to present a systematic literature review to identify new avenues of research in line with the ongoing changes in quality and management required to firms, especially regarding customers. Design/methodology/approach This study uses a systematic review of the literature contained in the three databases Ebsco, JSTOR, and Springerlink and on the search engine Google Scholar. Findings An analysis of the literature identifies three different clusters of papers: “identification” papers, which show that customer focus has gained importance in recent times; “implementation” papers, which highlight that a general or shared model or scale to successfully implement total quality management (TQM) does not yet exist; and “impact-on-performance” papers, which show that few studies have considered the relationship between TQM and the issues of both marketing and performance, underlining the most significant gap in the TQM literature. Research limitations/implications This study is limited by the small number of databases and search engines used and by the restricted number of keywords used in searching these sources. Practical implications This work highlights a gap in the existing research and thus an incomplete consideration of the interplay between management, marketing, and quality issues, all centered on customers and other stakeholders. Researchers and firms are thus advised to adopt a wider view that considers the role of the quality process to support the firm’s engagement of customers in activities that enhance both the customer role and customer satisfaction. Originality/value This study uses a systematic literature review to review all critical factors of TQM and identifies new research avenues and different approaches to implementing TQM, focusing on the central role that customers play in achieving firm success.

Supply chain agility: a systematic review of definitions, enablers and performance implications

2020 ◽  
Vol 50 (2) ◽  
pp. 287-312 ◽  
Author(s):  
Eias Al Humdan ◽  
Yangyan Shi ◽  
Masud Behnia
Keyword(s):  
Supply Chain ◽  
Design Methodology ◽  
Full Potential ◽  
Research Directions ◽  
Content Type ◽  
Supply Chain Agility ◽  
Performance Dimensions ◽  
And Performance ◽  
Definition Of ◽  
Selection Of

PurposeSupply chain agility (SCA) has recently received considerable attention in the literature and in practice. Despite its popularity, the concept of SCA seems to be vaguely defined and loosely structured. More specifically, definitional ambiguity and conceptual fragmentation have prevented the concept of SCA from reaching its full potential. The time is ripe to address these issues through a systematic literature review.Design/methodology/approachA review and synthesis of the literature on SCA was undertaken. The authors selected 56 top-tier related articles for further analysis after applying rigorous filtering procedures.FindingsThe results of the review confirm that several key themes surround SCA's definition and enablers. In addition, consensus needs to be reached in terms of its performance dimensions and measures. Accordingly, this study constructed an encompassing definition, scrutinized SCA enablers and outcomes and thus developed an original framework for SCA, providing a unique conceptual contribution. Several research directions were also addressed accordingly.Originality/valueThe novelty of this research lies in the selection of highly recognized publications. It also provides an encompassing definition of SCA, consolidates its enablers for better communication and synthesizes its performance implications.

The role of frames in a co-creation process

2015 ◽  
Vol 7 (4) ◽  
pp. 442-457 ◽  
Author(s):  
Filippa Säwe ◽  
Åsa Thelander
Keyword(s):  
Marketing Research ◽  
Marketing Theory ◽  
Content Type ◽  
Creation Process ◽  
Creative Strategy ◽  
Definition Of ◽  
Public Context ◽  
New Research ◽  
Value Creation Process

Purpose – This paper aims to analyze the conditions for co-creation in a non-commercial context. The particular aim is to show how a co-creative activity is framed for the participants and the consequences of the frames for the values that are co-created in the process. Design/methodology/approach – Goffman’s frame analysis is applied to investigate how co-creation is used as a marketing strategy where an art event is used as an engagement platform to involve citizens in creating visions for an urban renewal area. It is a qualitative study based on observations. Findings – The taken-for-granted ideas of the active and creative consumer along with the focus in marketing research on the positive values achieved in a co-creative process are problematic in a public context. An unreflexive use of a co-creative strategy in a non-commercial setting and using art as an engagement platform, in combination with insufficient communication about the new framings, result in no-creation of value or even co-destruction of value. Practical implications – Unclear definition of the situation for co-creation results in confusion about how to interact and how to create value. Such an outcome is highly problematic for a public organization. It is of major importance that citizens can identify and understand the type of activity. The authors argue that communication in well-defined phases of an event can facilitate desired acts of co-creation. Originality/value – Value co-creation theory has been transferred between contexts, but there are few studies of what the transfer means in terms of consumer abilities to take part in the value creation process and its rules of engagement. This study demonstrates the difficulties of moving from theory to practice when the context changes from a commercial to a public participatory one. This opens for new research venues in value co-creation and marketing theory.

scholarly journals The influence of moral sensitivity on organizational cooperation

Kybernetes ◽  
2015 ◽  
Vol 44 (6/7) ◽  
pp. 1067-1081 ◽  
Author(s):  
Oswaldo Terán ◽  
Christophe Sibertin-Blanc ◽  
Benoit Gaudou
Keyword(s):  
Free Rider ◽  
Research Field ◽  
Organizational Setting ◽  
Moral Sensitivity ◽  
Content Type ◽  
Formal Framework ◽  
Simulation Results ◽  
Definition Of ◽  
New Research ◽  
Quantitative Definition

Purpose – The purpose of this paper is to present how to model moral sensitivity and emotions in organizational setting by using the SocLab formal framework. SocLab is a platform for the modelling, simulation and analysis of cooperation relationships within social organizations – and more generally Systems of Organized Action. Design/methodology/approach – Simulation results, including an interesting tendency for a Free Rider model, will be given. Considering that actors’ decision-making processes are not just driven by instrumental interest, the SocLab learning simulation algorithm has been extended to represent moral sensitivity, making actors trying to prevent bad emotions and feel good ones. Findings – Some simulation results about actors’ collaboration and emotions in a Free Rider model were presented. A noteworthy tendency is that actors’ unconditional collaboration, which occurs when their moral sensitivity reaches its highest value, is not so good since it exempts other actors from collaboration (they take advantage from the unconditional collaboration), while values of moral sensitivity somewhat below the highest value (between 0.7 and 0.9) still induces collaboration from others. Originality/value – The research and results presented in this paper have not been presented in other papers or workshops. The presented quantitative definition of emotions (determining indexes of emotions) is different to previous approaches – for instance, to Ortony, Clore and Collins (OCC) qualitative descriptions and to logical descriptions. Similarly, simulation of morality in organizations is a new research field, which has received scarce attention up to now.

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