Internal benchmarking to assess the cost efficiency of a broiler production system combining data envelopment analysis and throughput accounting
محک گذاری داخلی برای ارزیابی کارایی هزینه سیستم تولید جوجه های گوشتی با ترکیب تحلیل پوششی داده ها و حسابداری توان عملیاتی-2021
Economic efficiency assessments based on Data Envelopment Analysis are scarce compared to technical effi- ciency studies, even in for-profit firms. Some aspects justify this scarcity, such as the difficulty to estimate ac- curate prices, given their variability over time. In many situations, external benchmarking is hindered due to organizations’ unique nature and the barriers to sharing information considered critical to competitiveness. The use of internal benchmarking can overcome some of these difficulties. This study conducted an internal benchmarking analysis of a broiler production system, focusing on cost efficiency. We conducted longitudinal case-based research over six years (2014–2019). The concepts of throughput accounting of the Theory of Con- straints were applied to structure the DEA model (inputs, prices, and output). The Critical Incident Technique was used to explore the effects of interventions on the production system’s cost efficiency. The results show that the broiler production system could reduce 32% of the total cost per unit of production if the balance of inputs suggested by the DEA evaluation was used. This work contributes to the literature by showing the potential of internal benchmarking to explore the evolution of cost efficiency over time. From a practical perspective, this study is important for managers by showing how to measure the impact of management actions on performance, providing valuable information to guide continuous improvement.
keywords: بهره وری اقتصادی | بهره وری هزینه | معیار سنج داخلی | تحلیل پوششی داده ها | تولید جوجه های گوشتی | حسابداری | Economic efficiency | Cost efficiency | Internal benchmarking | Data envelopment analysis | Broiler production | Throughput accounting
The adoption of supply chain service platforms for organizational performance: Evidences from Chinese catering organizations
The adoption of supply chain service platforms for organizational performance: Evidences from Chinese catering organizations-2021
Supply chain service platforms (SCSP) are playing an increasingly crucial role in improving the competitiveness of organizations in the digital economy. Little, however, is known about the critical factors to the adoption of SCSP in organizations for improving their performance. Drawing upon three domain theories in technology adoption in organizations including the technology-organization-environment framework, the innovation diffusion theory, and the interorganizational relationship theory, this study proposes and validates a research model for better understanding the critical factors to the adoption of SCSP using the survey data from 228 Chinese catering organizations. The study shows that organizational resources and external pressures have a significant direct impact on SCSP adoption in organizations. It reveals that perceived platform value fully mediates the effect of external pressures and partially mediates the effect of organizational resources on SCSP adoption. Furthermore, the study finds out that there is a significant positive association between SCSP adoption and organizational performance. This study contributes to better understanding of SCSP adoption in organizations in their active pursuit of sustainable performance.
Keywords: Supply chain service platforms | Technology adoption | Perceived platform value | Catering supply chains | SMEs | Sustainable organizational performance
Big data management capabilities in the hospitality sector: Service innovation and customer generated online quality ratings
قابلیتهای مدیریت دادههای بزرگ در بخش مهماننوازی: نوآوری خدمات و رتبهبندی کیفیت آنلاین توسط مشتری-2021
Despite the wide usage of big data in tourism and the hospitality sector, little research has been done to un- derstand the role of organizations’ capability of managing big data in value creation. This study bridges this gap by investigating how big data management capabilities lead to service innovation and high online quality rat- ings. Instead of treating big data management as a whole, we access big data management capabilities at the strategic and operational level. Using a sample of 202 hotels in Pakistan, we collected the primary data for big data capabilities, knowledge creation and service innovation; the secondary data about quality rating were collected from Booking.com. Structural equation modelling through SmartPLS was used for data analysis. The results indicated that big data management capabilities lead to high online quality ratings through the mediation of knowledge creation and service innovation. We contribute to the current literature by empirically testing how strategic level big data capabilities enable the firm to add value in innovativeness and positive online quality ratings through acquiring, contextualizing, experimenting and applying big data. Author contribution
keywords: مدیریت داده های بزرگ | قابلیت های پویا | نوآوری خدمات | ایجاد دانش | رتبه بندی کیفیت آنلاین ایجاد شده توسط مشتری | مهمان نوازی | Big data management | Dynamic capabilities | Service innovation | Knowledge creation | Customer generated online quality rating | Hospitality
Challenges to COVID-19 vaccine supply chain: Implications for sustainable development goals
چالش های زنجیره تأمین واکسن COVID-19: پیامدهای اهداف توسعه پایدار-2021
The COVID-19 outbreak has demonstrated the diverse challenges that supply chains face to significant disrup- tions. Vaccine supply chains are no exception. Therefore, it is elemental that challenges to the COVID-19 vaccine supply chain (VSC) are identified and prioritized to pave the way out of this pandemic. This study combines the decision-making trial and evaluation laboratory (DEMATEL) method with intuitionistic fuzzy sets (IFS) to explore the key challenges of the COVID-19 VSC. The IFS theory tackles the uncertainty of key challenges while DEMATEL addresses the interlaced causal relationships among crucial challenges to the COVID-19 VSC. This work identifies 15 challenges and reveals that ‘Limited number of vaccine manufacturing companies’, ‘Inappropriate coordination with local organizations’, ‘Lack of vaccine monitoring bodies’, ‘Difficulties in monitoring and controlling vaccine temperature’, and ‘Vaccination cost and lack of financial support for vaccine purchase’ are the most critical challenges. The causal interactions along with mutual relationships among these challenges are also scrutinized, and implications for sustainable development goals (SDGs) are drawn. The results offer practical guidelines for stakeholders and government policy makers around the world to develop an improved VSC for the COVID-19 virus.
Keywords: COVID-19 pandemic | DEMATEL | Intuitionistic fuzzy sets (IFS) | Vaccine supply chain (VSC)
Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective
توسعه استراتژی تولید پاک کننده شرکت و مدیریت حسابداری محیط زیست: دیدگاه نظریه احتمالی-2021
Despite the popularity of environmental management accounting as an approach to support corporate cleaner production measures, so far, how the environmental management accounting implementation differs according to the stage of cleaner production strategy development is largely unknown. This study thus sought to identify how the uses of environmental management accounting and information characteristics vary among organiza- tions at different stages of cleaner production strategy development. Drawing on the contingency theory view of environmental management accounting system sophistication, cleaner production strategy development stages, and environmental management accounting uses, it developed an analytical framework. Based on eighteen case studies of business in Sri Lanka, the study analyzed the different domain-based and functional uses of envi- ronmental management accounting and their characteristics according to their cleaner production strategy development (i.e., reactive, preventive and proactive stages). Overall, the study found that environmental management accounting uses to be limited and fragmented in organizations at the reactive and preventive stages except for using environmental management accounting for cost savings and efficiency improvements. However, the findings suggest that as and when organizations progress into higher levels of cleaner production strategy development, there is a relatively high level of use of environmental management accounting in terms of inte- grative tools, and for control and stewardship purposes.
keywords: تولید پاک کننده | نظریه احتمالی | پایداری شرکت | حسابداری مدیریت محیط زیست | سری لانکا | Cleaner production | Contingency theory | Corporate sustainability | Environmental management accounting | Sri Lanka
Testing an instrument to measure the BPMS-KM Support model
تست ابزار برای اندازه گیری مدل پشتیبانی BPMS-KM-2021
BPMS (Business Process Management System) represents a type of software that automates the organizational processes looking for efficiency. Since the knowledge of organizations lies in their processes, it seems probable that a BPMS can be used to manage the knowledge applied in these processes. Through the BPMS-KM Support Model, this study aims to determine the reliability and validity of a 65-item instrument to measure the utility and the use of a BPMS for knowledge management (KM). A questionnaire was sent to 242 BPMS users and to determine its validity, a factorial analysis was conducted. The results showed that the measuring instrument is trustworthy and valid. It represents implications for research, since it provides an instrument validated for research on the success of a BPMS for KM. There would also be practical implications, since managers can evaluate the use of BPMS, in addition to automating processes to manage knowledge.
keywords: مدیریت فرآیند کسب و کار | مدیریت دانش | تجزیه و تحلیل فاکتوریل | ابزار اندازه گیری | اعتبار سنجی مقیاس | Business Process Management | Knowledge management | Factorial analysis | Measuring instrument | Scale validation
Influencing factors on energy management in industries
تأثیر عوامل مؤثر بر مدیریت انرژی در صنایع-2020
Energy management has been considered in the global agenda as a way to improve energy performance and greenhouse gas reduction in organizations. Industries account for a significant part of energy use worldwide and present opportunities for energy efficiency improvements. Within the industry, energy management is a complex task, regarding scenarios with variables related to the following perspectives: economics, contingency, technological change and behavioural. This paper aims at analyzing the influencing factors on energy management in industries from these perspectives. A survey with 40 variables was carried out with middle managers from different industrial sectors in Brazil. The variables were divided into three groups: drivers for investments in energy efficiency; organizational processes and actions in energy management; involvement of middle managers. Initially, an exploratory factor analysis technique was employed aiming at specifying the main factors influencing energy management. In the sequence, a confirmatory factor analysis was used to associate the variables to the main factors as well as to know how the factors relate to each other. The study showed a positive correlation among all the factors identified. Statistical tests suggested that the factors could not be explained separately. Hypotheses tests were applied to verify the influence of the factors among the groups surveyed. The final model comprised eight factors into the three groups: organizational (strategic, operational), involvement (motivation, support), drivers (production, economics, competitiveness, environment). The results and the main implications of the study are discussed in the paper.
Keywords: Energy management | ISO 50001 | Energy efficiency | Industries | Factor analysis
شاخص های نقش حسابرسان داخلی و حمایت آنان از حاکمیت خوب
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 15 - تعداد صفحات فایل doc فارسی: 22
هدف این پژوهش مطرح کردن شاخص هایی است که پیاده سازی مدل جدید برای حسابرسان داخلی در سازمان های دولتی و حمایت آنان از حاکمیت مطلوب عمومی را ارزیابی می کند. از طریق نظرسنجی، پرسشنامه و مصاحبه با منابع اطلاعاتی اصلی، داده های گردآوری شد. پاسخ دهندگان حسابرسان داخلی سازمان های دولتی مختلف بودند. داده ها با استفاده از روش تحليل كمي و كيفي تحليل شدند. حسابرسان داخلی در صورت حمایت شدن در قالب تعهد رهبری، می توانند به نقش های خود در مدل جدید عمل کنند. در حال حاضر، نقش غالب حسابرسان داخلی دولت به عنوان مراقب و ناظر است. هرچند که هنوز بهینه نیستند، اما نقش های مشاور و تسهیلگر نیز در حال اجرایی شدن هستند. متغیر کنترل بیشترین حمایت از حاکمیت مطلوب عمومی را دارد، در حالی که متغیر دانش حسابرسی کمترین حمایت را دارد. لازم است که دولت بر روی افزایش کمیت و قابلیت و توانایی حسابرسان داخلی از طریق آموزش، کمک رسانی و راهنمایی های فنی متمرکز شود.
موضوعات: کسب و کار | مدیریت و حسابداری | حسابداری | حاکمیت شرکتی
کلمات کلیدی: کنترل سخت | کنترل نرم | ناظر | مشاوران | تسهیلگران
|مقاله ترجمه شده|
Male gibbon loud morning calls conform to Zipfs law of brevity and Menzeraths law: insights into the origin of human language
تماسهای صبحگاهی با صدای بلند جیبون مطابق با قانون اختصاری زیپ و قانون منزرات است: بینشهای مربوط به مبدأ زبان بشر-2020
The study of vocal communication in nonhuman primates, especially apes, offers critical insight into the origins of human language. Although human language represents a highly derived and complex form of communication, researchers have found that the organization of language follows a series of common statistical patterns, known as ‘linguistic laws’. Zipfs law of brevity and Menzeraths law are pervasive across human languages, and these laws have been identified in the communication of a small number of primate species. What remains less clear is whether these two laws also affect long-distance vocal communication in primates. Here, we provide evidence that the long-distance morning calls of male gibbons (cao vit gibbon, Nomascus nasutus, and western black-crested gibbon, Nomascus concolor) follow both Zipfs law of brevity and Menzeraths law. We found that notes of male gibbon calls conform to Zipfs law of brevity, with the most common notes being shortest in duration. Similarly, longer sequences are made up of shorter calls on average, consistent with Menzeraths law; we also found a shortening of specific note type duration and an increase in proportion of shorter call types in longer sequences, which may underpin the emergence of this law. Our findings support the generality of these two linguistic laws beyond human language and provide evidence for compression at two levels of organizations (how frequently different note types are used, and how vocal sequences are constructed) in a long-range communication system.
Keywords: communication efficiency | gibbon | linguistic laws | vocal communication
Is justice delayed justice denied? An empirical approach
آیا عدالت با تاخیر عدالت انکار می شود؟ رویکرد تجربی-2020
Improving judicial performance in order to enhance the business environment has been a policy goal for many governments in the last decades. Following the suggestions of several international organizations, most countries have tried to speed up their case resolution systems by streamlining judicial procedure. However, not as much attention has been devoted to test the potential drawbacks of similar reforms in terms of supplying a quicker but yet qualitatively inferior justice, thus contradicting the well-known legal maxim justice delayed is justice denied. The present work wishes to contribute to the empirical literature on the topic by proposing two alternative ways to further disentangle the relationship between judicial performance and judicial quality. Exploiting a dataset of 171 countries for the 2003–2016 time period, we find statistically significant evidence of a strong and negative relationship between courts’ delay and countries’ quality of the justice. While the intrinsic limits of this kind of institutional empirical analysis suggest caution when interpreting our estimates as proof of causality, we present more robust evidence suggesting that countries characterized by faster judiciaries seem to be equally not affected by a deterioration of the quality of justice, thus confirming the aforementioned maxim, at least descriptively.
Keywords: Judicial delay | Judicial quality | Empirical institutional analysis