Blockchain-Empowered Halal Fashion Traceability System in Indonesia

Incorporating blockchain into Halal traceability systems is developing in nature; the research aspires to examine the participation intent in blockchain-empowered Halal fashion traceability (BHFT) system via a joint framework that includes diffusion of innovation theory, institutional theory, and Halal-oriented approach. The study uses a simple random sampling method to collect the data from 165 Indonesian Halal fashion manufacturing companies. PLS-SEM is employed to examine the conceptual framework. Findings show that Halal-oriented approach significantly affects institutional pressures, while institutional pressures significantly affects perceived desirability, and perceived desirability significantly affects the participation intent. The companies operating an inclusive Halal-oriented approach will be more aware of the institutional pressures that expect them to partake in a BHFT. The paper enhances the existing literature in Halal supply chains, blockchain, operation management, and information systems via a cohesive framework and empirical insight.

Mastering innovation in the manufacturing sector

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper concentrates on understanding the types of innovation that can boost the profit margins of manufacturing companies in Spain. Digital service innovation can be a welcome factor that meshes with product innovation and process innovation, to enhance profits within defined manufacturing sub-sectors – namely computer manufacturing and machinery manufacturing. These processes should be introduced and pursued simultaneously, as an essential condition for producing positive effects on profitability. In other sub-sectors, the digital service innovation isn't required, since this merely adds a neutral impact to the profit-driving effects of the effective duo of process innovation and product innovation. Originality/value The briefing saves busy executives, strategists and researchers’ hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Green sustainable supply chain under cap and trade regulation involving Government introspection

This paper investigates Government intervention in a three-echelon supply chain comprising one manufacturer and one retailer. Government is the top level member trying to reduce environmental impacts based on the amount of carbon emission during the production process. Government controls the chain by collecting tax from the retailer which is indirectly paid by the customer and paying subsidy/imposing ne on the manufacturer. Government encourages manufacturer to reduce carbon emission by contributing some subsidy and also makes an e ort to generate Government net revenue (GNR) by imposing tax. The GNR is generated by collecting tax from the retailer on the sold product and penalty from the manufacturer at the trading price for the extra amount of emissions. The retail price is decided based on the selling price, tax and greening level. We aim to determine optimal levels of pricing, greening and amount of tax to be levied. The models for both linear and iso-elastic demand patterns are developed. The aim of this piece research is two-fold: (i) review the existent literature on the relationship between environ- mental collaboration and sustainability performance and (ii) render a tenable prototype of supply chain to illuminate the relationship between sustainability and profitability. According to the aforesaid goals this paper has carried out a detailed empirical research by using advanced structural equation modelling approaches. The research findings will be particularly important for manufacturing companies struggling to find techniques to achieve sustainability performance. Also it will aid the supply chains in developing environmental collaboration with the Govt. in order to attain the targets of GSCM.

Antecedent and employee well-being outcomes of perceived benefits schemes: a two-wave study

PurposeThe purpose of the research is to examine the antecedent and employee well-being outcomes of employees' perceptions of benefits schemes.Design/methodology/approachData were collected using both paper-based and web-based questionnaires over two time points (one month apart). The sample included 281 participants in eight companies in China. Structural equation modelling was employed to investigate the relationship between Chinese traditionality, perceived benefits schemes, job involvement and emotional exhaustion.FindingsChinese traditionality is an antecedent of employees' perceptions of benefits schemes. Perceived benefits schemes are negatively associated with emotional exhaustion. Moreover, job involvement mediates the relationship between perceived benefits schemes and emotional exhaustion.Research limitations/implications The data were collected in eight manufacturing companies in China, which may raise concerns about the generalisability of findings across industries, nations and cultures. Larger, more representative and cross-contextual samples are needed for future research to test the results further.Practical implicationsManagers should anticipate that employees with different cultural values may develop dissimilar perceptions of the same benefits schemes. Hence, managers need to communicate the benefits schemes to distinct employee groups in different ways.Originality/valueBased on the conservation of resources model, this research offers theoretical insights into the mechanisms through which perceived benefits schemes influence employee health well-being. In addition, this research tests an antecedent of perceived benefits schemes.

A Strategic Double-Loop Learning Method for Organisational Decision-Making toward Servitisation

In recent years, manufacturing industries have been expected to achieve servitisation—namely, a shift from product sales to product-service systems—in order to achieve sustainable production and consumption patterns. In order to achieve servitisation, manufacturing firms should grasp the business environment and encourage organisational learning to develop the knowledge for servitisation in their environment. The existing knowledge management studies enable the empirical acquisition and reuse of knowledge from past case studies and make efforts to support organisational learning. However, they do not cover the guiding of firms engaged in servitisation to learn appropriately for their business environment. The learning required for manufacturing firms engaged in servitisation is learning that focuses on questioning and modifying existing product-oriented premises—double-loop learning. This paper proposes a method to support strategic double-loop learning within manufacturing companies engaged in servitisation. This method evaluates the compatibility between the implicit premises that manufacturers refer to as the rationale for their decision toward servitisation and the external environment and enables to formulate a practical strategy for double-loop learning. The proposed method was applied to the case of a cassette tape music player to demonstrate its usefulness. This study suggests theoretical foundations for future research into knowledge management for traditional manufacturing companies’ decisions concerning servitisation, and suggests that these should be carried out dynamically according to the business environment.

Who pays attention to the moral aspects? Role of organizational justice and moral attentiveness in leveraging ethical behavior

Purpose Although there have been several studies on corporate justice and employee ethical behavior, little is known about the conditions in which this link develops. The purpose of this study is to investigate the direct effect of organizational justice and moral attentiveness toward employee ethical behavior. Importantly, this study also considers the moderating role of moral attentiveness on the links between organizational justice and employee ethical behavior. Design/methodology/approach The data was collected from 350 employees who were assessed directly to supervisors in 12 manufacturing companies placed in Malaysia, operated full-time, and had regular interaction with their direct supervisors. In particular, using two-wave survey data obtained from 270 employees working in the manufacturing industry in Malaysia. Findings Results showed that organizational justice and moral attentiveness positively impact the employee ethical behavior as predicted. New to the literature, findings disclose that moral attentiveness strengthens this relationship. Importantly, the positive impact of organizational justice is sharply positive under high than low moral attentive employees and ceases to be significant among low morally attentive personnel. Research limitations/implications This research focused on the notion of ethics and how important it is for society. The principles, norms and ideals that guide an individual’s behavior are referred to as ethics. Because the authors need to be treated with dignity as human beings, ethical behavior is essential in society. Practical implications The findings of this study send a clear signal to managers that “failing to ensure that their employees perceive organizational justice” may undermine every effort made by them to improve their organizations’ ethical quality. Importantly, the findings emphasize the role of moral attentiveness in improving the ethical behavior of employees both directly and by strengthening the effectiveness of organizational justice to impact such a behavior positively. So, given the advantages of moral attentiveness in terms of improving employee ethical conduct, businesses should make every effort to hire and choose people who meet this requirement because it is not easy to spot this personality trait. Human resource managers may assess candidates’ moral attentiveness using a range of methods such as group debate, an in-basket exercise, organized interviews and business games that concentrate on specific ethical concerns. Social implications This research focused on the notion of ethics and how important it is for society. The principles, norms and ideals that guide an individual’s behavior are referred to as ethics. Because the authors need to be treated with dignity as human beings, ethical behavior is essential in society. Originality/value The results of this study demonstrate how the eye is put to attain organizational moral excellence; the outcomes have shown that acutely attentive employees to the moral cues offered by the organization is vital.

Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria

Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness.

The Effect of Liquidity, Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange (IDX) 2010-2020 Period

This study aims to determine the effect of liquidity, thin capitalization, capital intensity, and earnings management on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2010-2020 period. The type of research used is descriptive quantitative. The research sample used was 34 companies from 184 companies. The sample return method used is the selection of samples for research from the research population by fulfilling several predetermined criteria (purposive sampling). The data type used is secondary data, and the data analysis technique is a multiple linear regression test using Eviews 9 software. The proxy used for tax avoidance is the book-tax difference (BTD). The results of this study indicate that liquidity and earnings management have a positive and significant effect on tax avoidance. Meanwhile, thin capitalization and capital intensity do not affect tax avoidance. Keywords: Tax Avoidance, Liquidity, Thin Capitalization, Capital Intensity, Earnings Management.

Influence of Industry 4.0 technologies on corporate operation and performance management from human aspects

Purpose The purpose of this paper is to discover how Hungarian manufacturing companies interpret technology and human resources as driving forces and barriers in terms of Industry 4.0 implementation. Design/methodology/approach The authors conducted 23 semi-structured interviews with corporate leaders and applied qualitative content analysis using Atlas.ti software. Findings The authors formulated a new definition of Industry 4.0 which emphasises the role of human factors. The authors identified driving forces (efficiency with speed/information flow/precision) and barriers (technology compatibility, human fears and lack of digital skills) in terms of Industry 4.0 implementation and developed the DIGI-TEcH performance management dimensions. Research limitations/implications Comparison with other countries is limited. Given the exploratory and qualitative nature, further quantitative research would be needed to generalise results. Finally, only manufacturing companies are examined. Practical implications It provides empirical evidence to practitioners to understand concerns about technology and human resource in terms of Industry 4.0 implementation. In addition, corporate performance management can be extended by the developed DIGI-TEcH dimensions. Originality/value This paper reveals key evidence for the uptake of technology and human factors in terms of Industry 4.0 implementation and their impacts on corporate operation and performance. It also provides an insight into a specific country context, which can be a useful benchmark for other Central and Eastern European countries.