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Tian Z, Qiu L, Wang L. Drivers and influencers of blockchain and cloud-based business sustainability accounting in China: Enhancing practices and promoting adoption. PLoS One 2024; 19:e0295802. [PMID: 38166081 PMCID: PMC10760918 DOI: 10.1371/journal.pone.0295802] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Abstract] [Grants] [Track Full Text] [Journal Information] [Subscribe] [Scholar Register] [Received: 08/06/2023] [Accepted: 11/29/2023] [Indexed: 01/04/2024] Open
Abstract
The field of sustainability accounting aims to integrate environmental, social, and governance factors into financial reporting. With the growing importance of sustainability practices, emerging technologies have the potential to revolutionize reporting methods. However, there is a lack of research on the factors influencing the adoption of blockchain and cloud-based sustainability accounting in China. This study employs a mixed-methods approach to examine the key drivers and barriers to technology adoption for sustainability reporting among Chinese businesses. Through a systematic literature review, gaps in knowledge were identified. Primary data was collected through an online survey of firms, followed by in-depth case studies. The findings of the study reveal a positive relationship between company size and reporting behaviors. However, size alone is not sufficient to predict outcomes accurately. The industry type also has significant but small effects, although its impact on reporting behaviors varies. The relationship between profitability and reporting behaviors is intricate and contingent, requiring contextual examination. The adoption of blockchain technology is positively associated with capabilities, resources, skills, and regulatory factors. On the other hand, cloud computing adoption is linked to resources, management support, and risk exposures. However, the specific impacts of industry on adoption remain inconclusive. This study aims to offer empirical validation of relationships, shedding light on the intricate nature of interactions that necessitate nuanced conceptualizations incorporating contextual moderators. The findings underscore the importance of providing customized support and adaptable guidance to accommodate the evolving practices in sustainability accounting. Moreover, the assimilation of technology and organizational changes highlights the need for multifaceted stakeholder cooperation to drive responsible innovation and address the challenges posed by digital transformations in this field.
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Affiliation(s)
- Zhouyu Tian
- School of Economics and Management, Yan‘an University, Yan‘an, China
- Business School, Suzhou University, Suzhou, China
- College of Economics and Management, Shenyang Agricultural University, Shenyang, China
| | - Lening Qiu
- School of Discipline Inspection and Supervision, China University of Political Science and Law, Beijing, China
| | - Litao Wang
- College of Economics and Management, Shanghai Ocean University, Shanghai, China
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Digitalization of Supply Chain Management with Industry 4.0 Enabling Technologies: A Sustainable Perspective. Processes (Basel) 2022. [DOI: 10.3390/pr11010096] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Abstract] [Track Full Text] [Journal Information] [Subscribe] [Scholar Register] [Indexed: 12/31/2022] Open
Abstract
Supply chain management is one of the most prominent areas that needs to incorporate sustainability to achieve responsible consumption and production (SDG 11).It has been identified that there are limited studies that have presented the significance of different Industry 4.0 technologies from the perspective of sustainable SCM. The purpose of this study is to discuss the role of Industry 4.0 technologies in the context of sustainable SCM, as well as to identify important areas for future research. The PRISM framework is followed to discuss the role and significance of sustainable SCM and the integration of Industry 4.0-enabling technologies such as the Internet of Things (IoT), cloud computing, big data, artificial intelligence (AI), blockchain, and digital twin for sustainable SCM. The findings of the study reveal that there are limited empirical studies for developing countries and the majority are emphasized in case studies. Additionally, a few studies have focused on operational aspects, economics, and automation in SCM. The current study is able to contribute to the significance and application of IoT, cloud computing, big data, AI, blockchain, and digital twin in achieving sustainable SCM in the future. The current study can be expanded to discuss the Industry 4.0-enabling technologies in analyzing sustainability performance in any organization using environmental, social, and governance (ESG) metrics.
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Shetty JP, Panda R. Cloud adoption in Indian SMEs – an empirical analysis. BENCHMARKING-AN INTERNATIONAL JOURNAL 2022. [DOI: 10.1108/bij-08-2021-0468] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Abstract] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 11/17/2022]
Abstract
PurposeThis study aims to empirically validate the determinants of cloud adoption in small and medium enterprises (SMEs) in India and examine its impact on their economic performance.Design/methodology/approachAn integrated theoretical model interplaying technological, organizational and environmental aspects were applied for analyzing the variation in factors. Using data from 317 Indian SMEs, we have applied confirmatory factor analysis and structural equation modeling to test the hypotheses.FindingsThe results demonstrated that perceived usefulness, perceived ease of use, technology readiness, top management support and trust were the influencing drivers of cloud adoption in SMEs in India. Compared to previous studies, we did not find compatibility and competitive pressure as significant, suggesting that there was no single set of factors influencing technology adoption. Economic performance achieved by reduced transaction costs formed the basis of favorable adoption.Research limitations/implicationsThe integrated model can provide space for new dimensions based on the category and geography of the SMEs. The paper does not address the supply-chain perspective of cloud adoption.Practical implicationsThe study directs the firm owners to visualize business logic by creating a digital ecosystem. Further, the model guides the stakeholders, including cloud service providers, to contribute to the economic proficiency of the SMEs.Originality/valueThe paper empirically validates a model integrating both the drivers and consequences of cloud computing adoption as a unique study. Findings indicate that the usage of metrics such as return on investment and system efficiency form a part of the technology system approach.
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Lu Q, Chen J, Song H, Zhou X. Effects of cloud computing assimilation on supply chain financing risks of SMEs. JOURNAL OF ENTERPRISE INFORMATION MANAGEMENT 2021. [DOI: 10.1108/jeim-11-2020-0461] [Citation(s) in RCA: 0] [Impact Index Per Article: 0] [Reference Citation Analysis] [Abstract] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 11/17/2022]
Abstract
Purpose
The purpose of this study is to examine how cloud computing assimilation reduces supply chain financing (SCF) risks of small and medium enterprises (SMEs). This study also investigated the mediating roles of internal and external supply chain integration between cloud computing assimilation and the SCF risks of SMEs, as well as the moderating role of environmental competitiveness.
Design/methodology/approach
Data was collected from surveys of SMEs located in China. Multiple regression analysis was used to validate the proposed theoretical model and research hypotheses.
Findings
The findings show that cloud computing assimilation could reduce the SCF risks of SMEs directly. The results also indicate that both internal and external supply chain integration mediate the relationship between cloud computing assimilation and SCF risks. Furthermore, environmental competitiveness inhibits the effects of cloud computing assimilation on SCF risks.
Originality/value
To our best knowledge, this is the preliminary study to explore the role of cloud computing assimilation in reducing the SCF risks of SMEs. Also, this study attempted to investigate the process by which cloud computing assimilation affects the SCF risks of SMEs.
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Ageron B, Bentahar O, Gunasekaran A. Digital supply chain: challenges and future directions. SUPPLY CHAIN FORUM 2020. [DOI: 10.1080/16258312.2020.1816361] [Citation(s) in RCA: 19] [Impact Index Per Article: 4.8] [Reference Citation Analysis] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 10/23/2022]
Affiliation(s)
- Blandine Ageron
- IUT de Valence, CERAG, Université Grenoble Alpes, Valence, France
| | - Omar Bentahar
- IAE Metz, CEREFIGE, Université de Lorraine, Metz, France
| | - Angappa Gunasekaran
- School of Business and Public Administration, California State University, Bakersfield, USA
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Lu Y, Foropon CR, Wang D, Xu S. Arbitrage in gray markets and its impact on supply chain decisions. JOURNAL OF ENTERPRISE INFORMATION MANAGEMENT 2020. [DOI: 10.1108/jeim-02-2020-0069] [Citation(s) in RCA: 4] [Impact Index Per Article: 1.0] [Reference Citation Analysis] [Abstract] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 11/17/2022]
Abstract
PurposeThe purpose of this paper is to investigate the impacts of different gray markets’ structures on both supply chain decisions and associated profits.Design/methodology/approachWithin the context of gray markets, using game theory approach in this paper, supply chains have been considered as assets of manufacturers, distributors and speculators, within which manufacturers sell products to distinctive markets either directly or through authorized distributors, while speculators buy products from a lower price market and then sell them in a higher price market. Our study has examined different decision variables within such a framework.FindingsConsidering a situation where one manufacturer sells its products either directly in one market (Market 1) or through its authorized distributor (Market 2), due to different products prices in both markets, results have shown that, when market elasticity is less than its critical value, a speculator can sell a gray market product arbitrage in market 2, whereas when the market elasticity is greater than its critical value, a speculator can sell a gray market product arbitrage in market 1. In addition, manufacturers—as leaders of Stackelberg game—are always the most profitable stakeholders within a gray market supply chain.Practical implicationsIn this study, equilibrium results for each market have been obtained, optimal results have been compared, and accordingly, valuable insights have been developed. Such results would help managers to take better managerial decisions, as well as strategizing policies in gray markets.Originality/valueIn this paper, we have considered a gray market where both distributors and speculators exist and act as parallel channels. To the best of our knowledge, the extant literature focuses either on distributors or speculators, but never concurrently on both. In fact, the coexistence of one distributor and one speculator in a gray market will impact their own decisions, as well as both decisions and profits of other stakeholders, and hence, will exert an impact on the manufacturer side.
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Hofmann E, Sternberg H, Chen H, Pflaum A, Prockl G. Supply chain management and Industry 4.0: conducting research in the digital age. INTERNATIONAL JOURNAL OF PHYSICAL DISTRIBUTION & LOGISTICS MANAGEMENT 2019. [DOI: 10.1108/ijpdlm-11-2019-399] [Citation(s) in RCA: 58] [Impact Index Per Article: 11.6] [Reference Citation Analysis] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 01/18/2023]
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Sundarakani B, Kamran R, Maheshwari P, Jain V. Designing a hybrid cloud for a supply chain network of Industry 4.0: a theoretical framework. BENCHMARKING-AN INTERNATIONAL JOURNAL 2019. [DOI: 10.1108/bij-04-2018-0109] [Citation(s) in RCA: 18] [Impact Index Per Article: 3.6] [Reference Citation Analysis] [Abstract] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 11/17/2022]
Abstract
PurposeSupply chain is the area that requires effective and integrated means of communication, shared risk, collaboration and orchestration in order to work successfully and the cloud computing has lot to offer to this domain. Cloud computing has appeared as a modern paradigm in supply chain networks for creating intelligent industries of future. The purpose of this paper is to propose a framework that can transform supply chain stakeholders toward Industry 4.0.Design/methodology/approachCloud computing is attributed with increasing competitiveness by focusing on cost reduction, greater elasticity, flexibility and maximum utilization of resources which results in successfully achieving business goals. This paper proposes a Hybrid Supply Chain Cloud model, which integrates the infrastructure, the resources and the configurations of platforms.FindingsThis research paper is aimed at proposing a hybrid cloud that essentially helps in integrating the supply chain network with the flexibility and efficiency. It is important that a supply chain network adds value to ensure customer satisfaction and this can be best achieved by collaborating it with hybrid cloud.Research limitations/implicationsThis research provides a consistent central management and comprehensive view of all computing resources, which gives organizations the knowledge they need to optimize workload placement.Practical implicationsThe findings derived from this research aim to facilitate policy makers and practitioners to develop effective courses of action in current and future supply chain management. Therefore, upon implementation, this model can provide long-term benefits for the organizations by improving the overall efficiency of its supply chain network.Originality/valueThe proposed hybrid cloud will provide deep level of integration in Industry 4.0 situation and thereby brought up portable comprehensive infrastructure based on resources and required configuration in real-time environment.
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Liu S, Chan FT, Yang J, Niu B. Understanding the effect of cloud computing on organizational agility: An empirical examination. INTERNATIONAL JOURNAL OF INFORMATION MANAGEMENT 2018. [DOI: 10.1016/j.ijinfomgt.2018.07.010] [Citation(s) in RCA: 47] [Impact Index Per Article: 7.8] [Reference Citation Analysis] [Track Full Text] [Journal Information] [Subscribe] [Scholar Register] [Indexed: 12/19/2022]
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Chaudhuri A, Dukovska-Popovska I, Subramanian N, Chan HK, Bai R. Decision-making in cold chain logistics using data analytics: a literature review. INTERNATIONAL JOURNAL OF LOGISTICS MANAGEMENT 2018. [DOI: 10.1108/ijlm-03-2017-0059] [Citation(s) in RCA: 63] [Impact Index Per Article: 10.5] [Reference Citation Analysis] [Abstract] [Track Full Text] [Subscribe] [Scholar Register] [Indexed: 11/17/2022]
Abstract
Purpose
The purpose of the paper is to identify the multiple types of data that can be collected and analyzed by practitioners across the cold chain, the ICT infrastructure required to enable data capture and how to utilize the data for decision making in cold chain logistics.
Design/methodology/approach
Content analysis based literature review of 38 selected research articles, published between 2000 and 2016, was used to create an overview of data capture, technologies used for collection and sharing of data, and decision making that can be supported by the data, across the cold chain and for different types of perishable food products.
Findings
There is a need to understand how continuous monitoring of conditions such as temperature, humidity, and vibration can be translated to support real-time assessment of quality, determination of actual remaining shelf life of products and use of those for decision making in cold chains. Firms across the cold chain need to adopt appropriate technologies suited to the specific contexts to capture data across the cold chain. Analysis of such data over longer periods can also unearth patterns of product deterioration under different transportation conditions, which can lead to redesigning the transportation network to minimize quality loss or to take precautions to avoid the adverse transportation conditions.
Research limitations/implications
The findings need to be validated through further empirical research and modeling. There are opportunities to identify all relevant parameters to capture product condition as well as transaction data across the cold chain processes for fish, meat and dairy products. Such data can then be used for supply chain (SC) planning and pricing products in the retail stores based on product conditions and traceability information. Addressing some of the above research gaps will call for multi-disciplinary research involving food science and engineering, information technologies, computer science and logistics and SC management scholars.
Practical implications
The findings of this research can be beneficial for multiple players involved in the cold chain like food processing companies, logistics service providers, ports and wholesalers and retailers to understand how data can be effectively used for better decision making in cold chain and to invest in the specific technologies, which will suit the purpose. To ensure adoption of data analytics across the cold chain, it is also important to identify the player in the cold chain, which will drive and coordinate the effort.
Originality/value
This paper is one of the earliest to recognize the need for a comprehensive assessment for adoption and application of data analytics in cold chain management and provides directions for future research.
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