The role of finance in the sales and operations planning process: a multiple case study

PurposeThis paper aims to offer evidence-based findings on the under-researched role of finance in the sales and operations planning (S&OP) process, aiming to guide academics and practitioners towards successful S&OP implementations.Design/methodology/approachThe research builds upon a multiple case study, embracing five Latin American subsidiaries of four global manufacturing corporations from the consumer goods, chemical and pharmaceutical industries. Following an exploratory approach, the case study results are analysed in within- and cross-case analyses.FindingsThe research findings are synthesised into a framework, demonstrating relevant benefits from the engagement of finance along the S&OP process and the implications of its interactions with traditional S&OP functions as sales, marketing and operations. The paper shows how finance adds value in supporting the process, enabling decisions on costs, margins, capital expenditures and return on investments. Finance strengthens S&OP when assessing demand- and supply-related risks and facilitates comparing the functional business areas' plans to budget. While finance participation is highlighted as necessary for supporting successful S&OP implementations, it also receives valuable inputs in return, characterising a two-way communication role that benefits the entire organisation.Originality/valueThis is the first research paper focusing on empirically exploring the role of finance within S&OP, going beyond initial insights from practice and academia. It provides practitioners and scholars with an in-depth, evidence-based view of finance's integration along the S&OP process.

New goal-oriented requirements extraction framework for e-health services: a case study of diagnostic testing during the COVID-19 outbreak

PurposeThis paper aims to introduce the goal-oriented requirements extraction approach (GOREA). It is an elicitation approach that uses, specifically, healthcare business goals to derive the requirements of e-health system to be developed.Design/methodology/approachGOREA consists of two major phases: (1) modelling e-health business requirements phase and (2) modelling e-health information technology (IT) and systems requirements phase. The modelling e-health business requirements phase is divided into two main stages: (1) model e-health business strategy stage and (2) model e-health business environment stage. The modelling e-health IT and systems requirements phase illustrates the process of obtaining requirements of e-health system from the organizational goals that are determined in the previous phase. It consists of four main steps that deal with business goals of e-health system: (1) modelling e-health business process (BP) step; (2) modelling e-health business goals step; (3) analysing e-health business goals step; and (4) eliciting e-health system requirements step. A case study based on the basic operations and services in hospital emergency unit for checking patient against COVID-19 virus and taking its diagnostic testing has been set and used to examine the validity of the proposed approach by achieving the conformance of the developed system to the business goals.FindingsThe results indicate that (1) the proposed GOREA has a positive influence on the system implementation according to e-health business expectations; and (2) it can successfully fulfil the need of e-health business in order to save the citizens life by checking them against COVID-19 virus.Research limitations/implicationsThe proposed approach has some limitations. For example, it is only validated using one e-health business goal and thus it has to be authenticated with different e-health business goals in order to address different e-health problems.Originality/valueMany e-health projects and innovations are not established based on robust system requirements engineering phase. In order to ensure the success delivery of e-health services, all characteristics of e-health systems and applications must be understood in terms of technological perspectives as well as the all system requirements.

Process maturity and patient orientation in times of a health system reform

PurposeThis study investigates the impact of the degree of process maturity on the degree of patient orientation in the context of radical process changes. The study is based on a sample of healthcare providers in Ukraine which experiences a fundamental transformation of its healthcare system.Design/methodology/approachThe investigation was conducted among the full population of the chief physicians from 53 medical institutions (hospitals, general practitioners centers, dental clinics, and maternity clinics) in one of the largest cities in Ukraine. We investigated the maturity of the process of interaction with patients as perceived by these top managers. We applied variance-based structural equation modeling (SmartPLS3).FindingsThe study shows that each stage of process maturity predetermines the following one. With regard to the impact of each stage of process maturity on patient orientation, all stages show a positive and significant relationship toward patient orientation, i.e. even the lowest stage of maturity is critical for patient orientation. A further contradictory finding to extant literature is, that based on the set of indicators, the process appears to be in different stages at the same time. This speaks against the regular sequence-based approach toward process maturity.Originality/valueAlthough it has been assumed that higher degrees of process maturity are associated with higher customer (patient) orientation, this work shows that the relationship holds also for each stage of process maturity separately. This research is based on a very unique sample – the almost complete set of chief physicians and their deputies of practically all medical institutions of a large city.

Modelling of interrelationships amongst enterprise and inter-enterprise information system barriers affecting digitalization in electronics supply chain

PurposeThe process of supply chain digitalization (SCD) through enterprise and inter-enterprise information systems (EIIS) is a challenging task. Understanding and studying barriers of SCD adopting EIIS are essential for better management of supply chains (SCs) in the long run. This paper analyses the key EIIS adoption barriers affecting the process of SCD.Design/methodology/approach Fifteen key EIIS barriers of SCD in the context of an electronic SC were identified from existing literature and in consultation with experts from industry and academia. Grey-based decision-making trial and evaluation laboratory (DEMATEL) methodology is used to identify cause–effect relationship and extent of the strength of relationship amongst EIIS barriers. Sensitivity analysis is done to verify the robustness of the study.Findings EIIS barriers were classified into seven major cause factors and eight effect factors. This study provides a structural framework of key EIIS adoption barriers to decision makers by classifying barriers into cause and effect groups for effective SCD and better management.Originality/value This study contributes to SC literature by exploring key EIIS barriers affecting the process of SCD. These findings will also help the practitioners in effective decision making for digitalization.

The social innovation process: exploring the specificities in a developing context

PurposeSocial innovation has been attracting attention in the literature and the practice field due to its intention to create social value. However, the social innovation process is still poorly studied and is marked by several disagreements in the existing models, often built from data coming from developed countries. So, the focus of this study is to answer the following research question: how is the social innovation process configured in a developing context?Design/methodology/approachThe study investigated three cases of Brazilian social innovation processes through a qualitative approach. The authors also use the institutional levels perspectives to analyse the cases.FindingsThe main findings indicate that the social innovation process comprises five phases and occurs between the micro, meso and macro institutional levels. Besides, the social innovation process relies on the participation of different partners, in a non-sequential process, with the possibility of returning from one stage to another and is evaluated continuously over time.Practical implicationsThis study may be useful for social entrepreneurs and their teams in organisations that generate social innovations (such as social enterprises) to understand how well-established initiatives have organised themselves over time. Public policymakers may also use the insights provided to create more favourable environments to create new social innovation initiatives and expand the existing ones.Originality/valueThe characteristics of the social innovation process revealed in this study contributes to the advancement of the area, mainly because it considers the perspective of institutional levels and is based on data from a developing country.

Obtaining secure business process models from an enterprise architecture considering security requirements

PurposeSecurity requirements play an important role in software development. These can be specified both in enterprise architecture models and in business processes. Enterprises increasingly carry out larger amounts of business processes where security plays a major role. Business processes including security can be automatically obtained from enterprise architecture models by applying a model-driven architecture approach, through a CIM to CIM transformation. The aim of this article is to present the specification of transformation rules for the correspondence between enterprise architecture and business process model elements focusing on security.Design/methodology/approachThis work utilizes motivational aspects of the ArchiMate language to model security in the business layer of enterprise architectures. Next, a set of transformation rules defined with the Atlas Transformation Language are utilized to obtain the correspondence of the enterprise architecture elements in a business process, modelled with a security extension of BPMN.FindingsA total of 19 transformation rules have been defined. These rules are more complex than element to element relations, as they take into consideration the context of the elements for establishing the correspondence. Additionally, the prototype of a tool that allows the automatic transformation between both models has been developed.Originality/valueThe results of this work demonstrate the possibility to tackle complex transformations between both models, as previous literature focuses on semantic correspondences. Moreover, the obtained models can be of use for software developers applying the model-driven approach.

Components to foster organizational resilience in tourism SMEs

PurposeSmall- and medium-sized enterprises (SMEs) mainly rely on their structure and internal networks to achieve their goals and remain competitive. However, their limited internal capabilities and complex environments can hinder their stability. Thus, this study evaluated the relationships among specific factors toward fostering organizational resilience (OR) in tourism SMEs.Design/methodology/approachA multi-methodological approach was adopted to address this research study, including (1) social network analysis (SNA) to formulate the conceptual model and (2) construct validation through partial least squares path modeling (PLS-PM).FindingsThe six proposed hypotheses were supported. These results suggest that addressing these variables and relationships after considering management style and people development as critical factors can foster OR in tourism SMEs.Research limitations/implicationsThe ideas that were developed were constrained to the organizational domain. Although the results apply to the Mexican context, this limitation can be offset by extending the proposal to other emergent regions or organizations. This can also increase the generalization of the results and foster improvements in the approaches applied.Practical implicationsAcademics and managers must rethink resilience as the final state generated by multiple factors. This requires reconfiguring inner organizational interactions, providing more autonomy to operative units, reinforcing business intelligence and improving feedback mechanisms.Originality/valueThis research study contrasts previous studies because it proposes that SNA be exploited to avail of the advantages it confers in designing the conceptual model. In this regard, we present new relationships to promote OR and provide new avenues in order to improve the analysis of adaptation processes.

Role of organizational environment in sustained organizational economic performance

PurposeTherefore, this research study investigates the impact of business environment on the performance of the business organizations. (1) To understand the importance the environment in the success of the business entrepreneurship. (2) To explore the environmental factors that can affect the success of business entrepreneurship in Pakistan. (3) To establish relationship between the environmental factors and the sustained organizational performance of business entrepreneurships in Pakistan.Design/methodology/approachDrawing from the person–environment fit (PE fit) and the self-determination theory literature, this survey research study seeks to determine the impact of organizational environment upon sustained organizational economic performance. The main independent variable of the study encompasses its main three dimensions, i.e. leadership capacity, organizational culture and organizational politics. The dependent variable comprises the sustained economic performance of the organization. The research study hypothesized and tested a model in which the organizational environment (organizational culture, organizational politics and leadership) interplays with the organizational sustained performance.FindingsKeeping in view the outcomes of this research work the following implications can be drawn. A leader can yield maximum productivity of employees, if he/she has leadership capacity to provide directions, skilled to minimize the stress level of the employees and able to motivate them in achieving organizational goals. Therefore, capacity of leader to handle difficult situations and develop PE fit is the key to organizational success in current scenario. The study also revealed a positive effect of organizational culture on organizational performance. The culture of the organizations provides an environment of openness to think, share and contribute toward goals of the organization. It enables employees to express themselves, develop person-organization common goals with self-determination. The PE fit provides a platform to feel free, express their feelings and opinions, and contribute in the decision-making process of organizations. The involvement in organizational activities provide a sense of responsibility, ownership and motivation to produce better results for the organizations.Originality/valuePE fit perspective postulates that matching individual psychological needs and environmental supplies (provided by organization and society) generates positive attitudes and behaviors (Tepper et al., 2018). The effect between individuals and their environment is inherently reciprocal rather than a one-way effect (Goetz et al., 2021). The fundamental postulation support that the fit certainly improves performance, commitment and satisfaction of individuals in the context of organizations (De Cooman et al., 2019; Rau vola et al., 2020). Moreover, self-determination theory (SDT) is another perspective that emphasizes the attainment of autonomy, competence and relatedness in employees to outperform (Deci and Ryan, (2010). The self-determination theory revolves around the social-contextual conditions that support or obstruct the integral courses of self-motivation and psychological development, which will contribute toward organizational performance (Nazir et al., 2021).

Industry 4.0 and business process management: state of the art and new challenges

PurposeThe objective of the work is to analyze the impact of the Internet of Things (IoT) concepts and associated technologies in the framework of organizations and the management of their processes and how event orientation, as well as the structure of said business processes, can play an important role in this new organizational model. The main contribution of this work is to present a conceptualization of the research, identify approaches and challenges that require further study, and as a result, a proposal for future research.Design/methodology/approachThe methodology comprises a qualitative analysis using secondary data. The approach relies on searches of scientific papers conducted in well-known databases, identifying research work around the IoT and Industry 4.0 applied to business process management. Based on the identified papers, the authors selected the most relevant and the latest publications, and categorized their contributions and findings based on open and selective coding. In total, the analysis is based on 95 papers that were selected and analyzed in depth.FindingsThe results of this research allow analyzing and ordering the existing contributions around Industry 4.0 and its impact on current organizations. The proposed conceptualization was derived from the analysis of the state of the research and identifies four categories: (1) improvements caused by Industry 4.0 and its impact on inter-organizational relations, (2) new architectural models and infrastructure of remote resources, their movement from the cloud to the edge and its effect on business processes, (3) context-aware concepts brought to business process management (BPM) linked to unstructured business processes and (4) complex event processing as a possible means for business processes sensitive to IoT signals.Practical implicationsThe construction of current software ecosystems is strongly affected by the variety of information sources that feed them, as well as their volume. In addition, business processes represent organizations internally and are challenged to transcend the limits of companies due to the mentioned changes in software ecosystems. Industry 4.0 in conjunction with BPM re-defines the business process management paradigm and leads them to acquire the dynamism and sensitivity to the context that they usually did not have, as well as force them to move toward distributed platforms.Originality/valueThis paper assesses the state of the art in Industry 4.0 and business process management. The area can be defined as the intersection of two bigger areas highly relevant for organizations; on the one hand, the management and execution of business processes; and on the other hand, new conceptual, technological and methodological challenges to information systems that have to become more sensitive to event processing and also have to consume a large volume of data permanently and ubiquitously.

Knowledge creation and external consultants during ERP implementation: an interpretive study

PurposePrevious research has investigated knowledge transfer and the external consultant's role in it, during enterprise resource planning (ERP) implementation. In this study, the authors explore the processes through which knowledge creation happens during ERP implementation and how external consultants help operationalize the same.Design/methodology/approachThe authors engaged the SECI model of the theory of organizational knowledge creation and conducted an interpretive study that interviewed 14 ERP implementation experts in India. The interviews were transcribed and then analyzed using the ATLAS.ti package.FindingsThe findings reveal fine insights into how knowledge creation takes place during ERP implementation through the four modes of knowledge conversion – socialization (S), externalization (E), combination (C) and internalization (I). The external consultants aid in operationalizing this knowledge creation process through five types of knowledge-related activities: (I) importing external knowledge, (D) discovering internal knowledge, (E) extricating confined knowledge, (A) activating flows of knowledge and (S) solving problems using knowledge. These activities can be represented by the acronym, I-D-E-A-S.Originality/valueThe study makes two overarching contributions: (1) offering an interpretation and description of ERP implementation as a knowledge creation process and (2) extending the understanding of the external consultants' role during ERP implementation to include new knowledge creation.