Abstract: Purpose – The purpose of this research is to develop a conceptual framework for implementing and managing supply chain flexibility in supply chain organizations. The framework suggests that supply chain flexibility should be implemented and managed using a three‐stage approach: required flexibility identification, implementation and shared responsibility, and feedback and control.Design/methodology/approach – The major components of the proposed framework are based on a review of research in the manufacturing flexibility literature as well as the limited research in supply chain flexibility. The strengths and weaknesses of these frameworks, combined with a published empirical study were analyzed to identify the important issues that must be considered when implementing and managing supply chain flexibility, and those components that need to be incorporated into a new integrated framework.Findings – This framework was constructed by synthesizing the strengths of other conceptual frameworks. As a result, th...

Abstract: Purpose – The purpose of this paper is to contribute to the body of knowledge about to what extent integrated information systems, such as ERP and SEM systems, affect the ability to solve different management accounting tasks.Design/methodology/approach – The relationship between IIS and management accounting practices was investigated quantitatively. A total of 349 responses were collected using a survey, and the data were analysed using linear regression models.Findings – Analyses indicate that ERP systems support the data collection and the organisational breadth of management accounting better than SEM systems. SEM systems, on the other hand, seem to be better at supporting reporting and analysis. In addition, modern management accounting techniques involving the use of non‐financial data are better supported by an SEM system. This indicates that different management accounting tasks are supported by different parts of the IIS.Research limitations/implications – The study applies the methods of quanti...

Abstract: Purpose – Aims at providing a classification of the ERP integration concept in a healthcare organization and at presenting a real world example of process integration using SAP R/3.Design/methodology/approach – Research is based on a case study involving in‐depth semi‐structured interviews with key stakeholders and action research conducted in the hospital during the ERP implementation period.Findings – Findings suggest that an apparently simple software implementation of an ordering process can have a considerable impact on stakeholders in a complex environment operating ERP software. Organizational change issues, implementation and integration issues of SAP R/3 with other non‐SAP systems and SCM considerations are discussed.Originality/value – Analyzes enterprise integration concept specifically in a healthcare environment and describes a real world process integration solution (missing from the literature) achieved by using SAP R/3 software.

Abstract: Purpose – To provide a case study in the implementation of mobile technologies in an operations management environment, and viewed through a model for technology acceptance.Design/methodology/approach – This is an assessment of the technology acceptance model (TAM) through action research, a practical implementation based upon understandings developed in the TAM.Findings – Provides fresh data to further develop the TAM, shedding light on some of the factors expounded within TAM, and their relationships.Research limitations/implications – This is not the empirical research required to fully validate the TAM, but is useful in terms of investigating its various features within a detailed case study. It is also useful in terms of the project management implications for the implementation of new technologies.Practical implications – Useful for those looking at the practical implementation of mobile technologies in an operations environment, and highlights the role of technology acceptance in the project manage...

Abstract: Purpose – To investigate the integration process of retailer's information technology strategy within logistics strategy and to find out those aspects of the retailer's distribution and operational performance that are mostly influenced via that integration.Design/methodology/approach – A qualitative case study methodology is used where the managers of the major domestic and multinational firms operating in the Greek food multiple retail market are interviewed. The integration process of the information technology and logistics strategies of these retail firms is linked to their relevant distribution and operational functions. Secondary data for the Greek food multiple retail sector are also employed.Findings – The findings show that logistics and information technology strategies are developed and implemented in a parallel way by both local and multinational food multiple retailers in Greece. A financial ratio analysis carried out for these firms, suggests that multinational firms possess greater operati...

Abstract: Purpose – This article aims to focus on raising awareness of the limitations of traditional “enterprise‐centric” views of enterprise risk management that ignore the risks that are inherited from key business and supply chain partners. In essence, enterprise systems implementations have allowed organizations to couple their operations more tightly with other business partners, particularly in the area of supply chain management, and in the process enterprise systems applications are redefining the boundaries of the entity in terms of risk management concerns and the scope of financial audits. Design/methodology/approach – The prior literature that has begun to explore aspects of assessing key risk components in these relationships is reviewed with an eye to highlighting the limitations of what is understood about risk in interorganizational relationships. This analysis of the prior research establishes the basis for the logical formation of a framework for future enterprise risk management research in the area of e‐commerce relationships. Findings – Conclusions focus on the overall framework of risks that should be considered when interorganizational relationships are critical to an enterprise's operations and advocate an “extended‐enterprise” view of enterprise risk management. Research limitations/implications – The framework introduced in this paper provides guidance for future research in the area of interorganizational systems control and risk assessment. Practical implications – The framework further highlights areas of risk that auditors and corporate risk managers should consider in assessing the risk inherited through interorganizational relationships. Originality/value – The paper highlights the need to shift from an enterprise‐centric view of risk management to an extended‐enterprise risk management view.

Abstract: Purpose – The purpose of this conceptual paper is to attempt to answer the related questions of how and why supply chain partners are chosen. Research objectives are to understand how and why collaborative partners are chosen, by learning the actual decision‐making processes and key factors in partner selection.Design/methodology/approach – A mixed methods approach was chosen, comprising: a focused literature review, to identify key issues, and informal interviews, leading to the development of a Partner Negotiation Model; a multiple case study approach, involving formal interviews about two partnerships, supplemented by documentation, contracts, correspondence and other records; and some manual data analysis and a qualitative research tool. The whole resulted in identification of significant issues for partner negotiation and selection.Findings – Contrary to accepted theory in the alliance, partner selection, and decision‐making literature, the results show that alliance partners are chosen through a com...

Abstract: Purpose – Aims to look into the fundamental purpose of accounting information systems (AIS).Design/methodology/approach – The paper is based on research and the authors' own knowledge and experience.Findings – Finds that, if AISs are to justify their function, they have to be re‐defined or “re‐engineered” in light of the new developments mentioned in this article.Originality/value – The paper indicates the complexity of accounting information systems and justifies the view that the field of research in accounting information systems is wide, multidisciplinary and promising. The results of a well‐conducted research, which is much needed, should benefit organisations and society as a whole.

Abstract: Purpose – To provide a contingent framework for the classification and selection of e‐marketplaces has been developed.Design/methodology/approach – The framework is developed from a review of relevant literature and examined through conducting case studies, two of which are reported in the paper.Findings – A number of e‐business classification models are proposed. The key model dimensions considered are the nature of the products/services to be traded, the ownership/formation of the marketplace and the level of functionality/relationships exhibited by the trading exchange. The strategic role of an e‐marketplace is also identified as being dynamic in nature over the product/market lifecycle and the ongoing development of information systems and technologies.Research limitations/implications – The paper considers the power, relationship and behavioural aspects associated with the formation of e‐marketplaces but this is not the specific focus of the work undertaken.Practical implications – The cases demonstr...

Abstract: – The paper examines the circumstances of success in telematic use and strategic effects resulting from the implementation and use of such technologies from SMEs in the Greek Market., – The analysis is based on a three‐phased triangulated research methodology; that is literature review, interviews from 15 logistics directors and a questionnaire survey of 73 logistics SMEs in Greece., – The basic finding that has been derived from both phases 2 and 3 (survey and interviews) is that although the penetration of telematics is still low in Greece, logistics operators understand the importance of mobile services and they already know which they plan to their customers., – An inherent limitation of this survey is the fact that it address, like all surveys, the requirements of its respondents only, without taking into account., – This paper explores customer perceptions and requirements for the implementation of mobile real‐time support services for city logistics. The requirements, elicited by the results of the survey, are used to propose a systemic representation of a real‐time vehicle management mechanism for urban transportation.

Abstract: Purpose – The aim of this paper is to identify key issues and successful patterns of collaborative customer relationship management (CRM) in financial services networks.Design/methodology/approach – The study takes the form of a multi‐case analysis.Findings – The paper finds that key issues of CRM in financial services networks are redundant competencies of partnering companies, privacy constraints, CRM process integration, customer information exchange, and CRM systems integration. To address these issues, partnering companies have to agree on clear responsibilities in collaborative processes. Data privacy protection laws require that customer data transfer between partnering companies has the explicit approval of customers. For process integration, companies have to agree on process standards and a joint integration architecture. Web services and internet‐based standards can be used for inter‐organizational systems integration. Data integration requires the development of a joint data model. Either a un...

Abstract: Purpose – The purpose of this research is to explore supply chain management issues in the Scottish textile and clothing industry, such as company awareness of automatic replenishment (AR) systems, quick response implementation (QRI), and relationships within the supply chain.Design/methodology/approach – Face‐to‐face interviews were undertaken with 33 Scottish suppliers.Findings – Results indicate that less than a third of the companies surveyed in Scotland had implemented AR/QRI systems and that many supply chain members had not fully understood the benefits of implementing information technology (IT) to support an AR/QRI strategy. They perceive it more as a strategy for retailers than as a virtual supply chain strategy.Research limitations/implications – Since this study was limited to 33 Scottish suppliers, findings can only be used as a guide for further research into the area. The next stage of this research will be to gather more responses from UK and US suppliers of fashion garments, as well as to...

Abstract: Purpose – This exploratory case study research aims to apply a processual analysis to the implementation of a customer relationship management (CRM) system from a knowledge management perspective to a contemporary (1999‐2004) situation within a UK city council. The paper seeks to place a specific focus on areas neglected in previous CRM studies – sub‐cultures, psychological contracts, how tacit knowledge is surfaced and transferred, and with what effects on implementation.Design/methodology/approach – The paper investigates how the system stakeholders and the information system (IS) itself evolved through encountering barriers, sharing knowledge, finding new uses, inventing work‐arounds.Findings – A rich picture emerges of sub‐cultural silos of knowledge linked with psychological contracts and power‐based relationships influencing and inhibiting adoption and acceptance of the CRM system.Originality/value – This case study research provides useful information on the implementation of a CRM system from a kn...

Abstract: Purpose – Many attempts to justify the business value of increased investments in information technology (IT) have shown mixed results. While findings from earlier studies have been conflicting, recent firm level studies indicate that IT investments have a positive impact on productivity. However, whether IT adds value to organizations is an on going debating issue. Thus, thus it is worth of further investigation.Design/methodology/approach – The paper employs multiple techniques – a regression, regression trees, and regression splines – and integrate the responses provided from each technique.Findings – While IT investments have a positive impact on productivity, the impact is conditional and is not uniform but depends on the amounts invested in other related areas, such as non‐IT labor, non‐IT capital, and/or IT investments.Practical implications – The IT impact on productivity can be maximized when investments in other related areas are considered together than when they are considered in isolation. Th...

Abstract: Purpose – The standpoint of this research lies in the study of the CPFR process for trading partners (belonging to the same supply chain) who are willing to collaborate in exchanging sales and order forecast. This points out the need for providing a collaboration process with an intelligent tool to optimise negotiation.Design/methodology/approach – A literature review and classification has been carried out concerning autonomous agents used to manage supply chain processes. To evaluate the strengths coming from an intelligent system embedded within the CPFR process, several experiments in different conditions were conducted using simulation tool.Findings – The analysis of experimental results points out that the agent‐driven negotiation process (by comparison to CPFR without intelligent agents) benefits in terms of costs, inventory level, stock‐out level and sales.Research limitations/implications – The study represents a one‐to‐one scenario, in which only two trading partners collaborate. Further, resear...

Abstract: Purpose – The purpose of this paper is to investigate whether business process integration is feasible.Design/methodology/approach – This paper employs a single case study strategy to research the aforementioned research question. The case study is exploratory.Findings – Based on the findings and within the context of the case organisation, it appears that enterprise application integration (EAI) technology can integrate business processes. However, since it is not possible to generalize from a single case study, further research is suggested to investigate this area. From the case study, it appears that EAI can easily integrate the business processes when it is combined with enterprise resource planning (ERP) systems.Research limitations/implications – This is a single case study and thus the results cannot be generalized.Practical implications – The empirical date suggest that organisations may combine ERP with EAI to integrate their business processes in a more flexible way.Originality/value – The cont...

Abstract: Purpose – One of the main challenges of supply chain management (SCM) is to improve collaborative planning in supply networks while preserving autonomy of each network member. In order to improve coordination and planning processes across company boundaries supply chain management systems (SCMS;, e.g. shared databases) are introduced in supply networks. Aims to address these issues.Design/methodology/approach – There is a lack of knowledge about the extent to which SCMS can support collaborative planning processes. The preliminary findings concerning this question are based on a case study of a supply network in the forestry and timber industry.Findings – The results indicate that the SCMS implemented in this forestry network has had only limited effects on collaborative planning processes so far. One possible explanation for this result is that the SCMS was implemented suboptimally (e.g. modifications of the SCMS were not communicated to users).Originality/value – Supply networks in forestry have to pay ...

Abstract: Purpose – To analyse logistical innovations from 1984 to 2003Design/methodology/approach – The approach concerned analysing the use of patents retrieved from major patent databases to create a picture of logistical innovationsFindings – Confirmation that the use of patent statistics can depict an overall picture of technological innovation in the logistics sector Logistics firms can be innovative by making good use of patent dataResearch limitations/implications – Logistics researchers and practitioners take advantage of recent improvements in the quality and availability of patent statistics rather seriously; in other fields many do not see the relevancePractical implications – Customers will begin to rely on 3PL service providers beyond distribution services for more technological innovation as they successfully expand capabilities into these areas, as well as provide end‐to‐end integration and visibilityOriginality/value – This is a novel and useful approach for examining innovations

Abstract: Purpose – The purpose of this research is to describe how total cost concept with logistical based costing (LBC) is developed in detail and then used to build logistical models on the Microsoft Excel™ platform that are integrated from the customer's factory to the supplier's door.Design/methodology/approach – The models developed in this project are deterministic, event‐based algorithms to compare logistical conduits for bulk and containerized commodities. The demand chain approach is used to derive the pathways in reverse order from the customer to the supplier. The methodology is necessary to find all possible conduits from origin to destination, including points where product may cross over between various logistics systems. The approach is applied to the bulk and container system with disconnects (elevators, ports) serving as the demarcation points. The pathways from supplier to end‐user must be identified prior to application of classification and costing techniques. A goal of this research was to co...

Abstract: Purpose – The purpose of this paper is to introduce a special issue on supply chains and the enterprise.Design/methodology/approach – Introductory review and brief description of research papers in this issue.Findings – To demonstrate the growing complexity and the multiple factors involved in structuring the enterprise effectively, references a paper by Iyer and Gottlieb that suggests an approach to enterprise architecture design. This integrates the internal and external environment, thus being highly relevant to supply chain issues.Research limitations/implications – Implies that the broad research framework for enterprise architecture is relevant to the study of supply chain issues, but leaves the reader to discover whether this is the case by perusing the research papers in this issue.Practical implications – Links enterprise architecture to supply chain issues of importance to industry.Originality/value – Provides a descriptive framework for linking papers in the issue to general supply chain issues.

Abstract: Purpose – This paper seeks to present a comparative study of the traditional usability‐testing process and the re‐engineered usability‐testing process for live multimedia systems.Design/methodology/approach – Provides an overview of current usability‐testing techniques and usability laboratory configurations, and identifies some gaps in the traditional usability‐testing approach.Findings – Traditional usability‐testing procedures are suitable for testing systems in the static environment but prove to be sub‐optimal in testing systems for dynamic (real‐time) environments.Originality/value – The traditional set‐up is compared with innovative laboratory configuration, which consists of three computer systems: the test system in the middle augmented by two systems on either side that function as the scenario presenter and the data collection system. The re‐engineered usability‐testing process streamlined usability experiments and reduced the task completion times.

Abstract: Purpose – This paper aims to report a study into the levels of abstraction hierarchy (LOAH) in two energy distribution teams. The original proposition for the LOAH was that it depicted five levels of system representation, working from functional purpose through to physical form to determine causes of a malfunction, or from physical form to functional purpose to determine the purpose of system function. The LOAH has been widely used throughout human supervisory control research to explain individual behaviour. The research seeks to focus on the application the LOAH to human supervisory control teams in semi‐automated “intelligent” systems.Design/methodology/approach – A series of interviews were conducted in two energy distribution companies.Findings – The results of the study suggest that people in the teams are predominantly operating at different levels of system representation, depending on their role. Managerial personnel work at functional purpose and abstract function levels, whereas operational pe...

Abstract: Purpose – This research aims to determine to what extent uncertainties affected manufacturing enterprises' delivery performance, to analyse the performance of their contingency plans in dealing with uncertainties and to explore what technical and organisational factors affected managers' decisions to implement an uncertainty‐diagnosing model.Design/methodology/approach – The methodology included a literature review, postal questionnaire survey and telephone interviews.Findings – A total of 30 companies responded to the questionnaire, 56 per cent of which thought their systems worked well and 80 per cent reported that material shortages were responsible for tardy delivery performance. Tardy delivery was directly or indirectly caused by poor supplier delivery performance in the opinion of 92 per cent of respondents. Seven companies had developed an uncertainty‐diagnosing model. Not all companies needed to adopt the model.Research limitations/implications – Uncertainty and contingency plans were investigated...

Abstract: Purpose – This paper seeks to describe the process used to develop the multimedia design and planning pyramid (MUDPY) ontology, and the role played by the MUDPY ontology as a planning, design and development tool in multimedia projects.Design/methodology/approach – The MUDPY model was implemented for the semantic web by developing an ontology for it. This ontology facilitates defining the concepts existing in that domain, their attributes and the relationships between them.Findings – The MUDPY ontology can guide developers through the various phases of a multimedia project in a systematic fashion by allowing them to create a project proposal, specify the functional requirements, decide on the navigational structure and create a storyboard, and thus create high‐quality projects.Research limitations/implications – The current system is a prototype. This MUDPY ontology can be extended by adding more classes in order to increase its functionality; for example, one can develop special plug‐in widgets to genera...

Abstract: Purpose – Aims to provide a new wireless design for utility management and billing systems using GSM networks that can be used by large utility sites.Design/methodology/approach – Traditional energy and water meters are replaced or enhanced to produce digital readings. A hardware interface is designed and then connected via the GSM network to a server at the utility headquarters. The new system is compared with traditional utility systems.Findings – A prototype for the proposed systems was implemented. It was tested using a real GSM network in the United Arab Emirates. The performance of the systems was acceptable, with high accuracy results when compared with the existing systems.Research limitations/implications – Applying the system in large buildings with multiple subscribers is not a straightforward task; the system may need some modifications.Practical implications – This is a very useful system for utility companies which are interested in better management and billing systems. The system can be im...

Abstract: Purpose – The purpose of this research is to argue that a number of organisations focused their efforts on developing sophisticated supply chains such that their managerial focus became myopic, and many lost sight of their markets and their customers, missing the fact that the customers, failing to realise their expectations, switched their loyalties. Thus it is argued here that it is essential to understand the demand chain prior to making supply chain structure decisions.Design/methodology/approach – The first step is to reinforce the point that both supply chain management and demand chain management are about process management. The second step is to re‐validate the notion of the demand chain as a separate entity from the supply chain.Findings – It is interesting to postulate that the differences between the demand chain‐led organization and the supply chain‐led organisation are based on emphasis. The paper attempts to make this point by suggesting that, while supply chain management is to a degree cu...

Abstract: Purpose – Management accounting contains several techniques such as total cost of ownership (TCO) that provide necessary information related to supply issues for supplier evaluation and selection purposes However, it is not clear whether these techniques should be applied along with other evaluation approaches This paper aims to examine such kind of applicability to provide some insight about alternative solutions, which can be considered as wellDesign/methodology/approach – This paper proposes and demonstrates the application of data envelopment analysis (DEA) approach in evaluating the overall performances of suppliers on multiple criteria based on TCO concept and simulated data in a hypothetical firm and with a strategic orientation of being able to reduce TCO by identifying benchmark valuesFindings – It is shown that management accounting techniques should be used in a holistic and comprehensive way and complemented by other evaluation approach in the supplier selection decision‐support framework

Abstract: Purpose – To reveal the mechanisms determining the success of ERP implementations on the basis of research conducted among practitioners dealing with ERP projects.Design/methodology/approach – A collection of potential ERP implementation success factors was identified. The respondents expressed their opinions concerning the importance of subsequent factors for implementation success and about the factors' appearance in their projects. The synthetic measure of implementation success was constructed and the factors' impact on the implementation project success was examined. Then, the most influential factors for the ERP implementation success were selected.Findings – Recognises the factors that have the greatest influence on implementation success, regardless of the project type. Moreover, the leading roles of certain factors appear among specific project groups. The practitioners do not appreciate the significance of particular factors which have an important influence on project success. Nevertheless, som...

Abstract: Purpose – This paper seeks to propose a new non‐intrusive method for the assessment of speech quality of voice communication systems and evaluate its performance.Design/methodology/approach – The method is based on measuring perception‐based objective auditory distances between the voiced parts of the output speech to appropriately matching references extracted from a pre‐formulated codebook. The codebook is formed by optimally clustering a large number of parametric speech vectors extracted from a database of clean speech records. The auditory distances are then mapped into equivalent subjective mean opinion scores (MOSs). The required clustering and matching processes are achieved by an efficient data‐mining tool known as the self‐organizing map (SOM). The proposed method was examined using a wide range of distortion including speech compression, wireless channel impairments, VoIP channel impairments, and modifications to the signal from features such as AGC.Findings – The experimental results reported ...