• A conceptual information sharing framework to improve supply chain security collaboration

      Koliousis, Ioannis; Tanveer, Umair; Ishaq, Shamaila; University of Derby; Coventry University; University of the West of England (Inderscience Publishers, 2020-10-20)
      Modern Supply Chains are critical in terms of efficiency, economic activities and commercial impact, particularly in case of security incidents. Inland terminals, commercial ports and dry ports constitute key gateways for the transportation flows in these modern supply chains and are require enhanced security procedures. This paper develops a framework that facilitates the sharing of information among various supply chain stakeholders, which is expected to improve the security level from a value chain perspective. In this context, we propose the upgrade of the current security strategies utilizing existing processes, equipment in order to minimise time and cost currently needed but more importantly improving the level of security in the supply chain. A conceptual rule and role-based data fusion framework is developed enabling the seamless and timely exchange of messages. The proposed Data Fusion Framework has a simple architecture that supports quick integration to either network-based, distributed systems or conventional stand-alone systems and adheres to common data fusion principles. The proposed framework considers different components (e.g. sensors, algorithms and fusing procedures) in an equipment agnostic approach so as to enable easy access and easy usage of security information.
    • The development of accounting practices and the adoption of IFRS in selected MENA countries.

      Booloaky, Pran Kirshansing; Omoteso, Kamil; Ibrahim, Masud Usman; Adelopo, Ismail A.; Griffith University; Coventry Unviversity; University of the West of England (Emerald, 2018-08-13)
      Purpose The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa (MENA)—Egypt, Jordan, Libya and UAE. Through the lens of institutional theory, the study investigates the impact of economic, political, legal and cultural institutions on the development of these countries’ accounting practices and their readiness to use IFRS. Design/methodology/approach This research uses accounting development indices obtained from current literature as well as recent World Economic Forum and UNCTAD reports to examine the development of accounting in these MENA countries and their inclination to adopt IFRS. Findings The study identifies a number of impediments to the development of accounting practices and adoption of IFRS in these countries. It also reveals that three of the four MENA countries (Egypt, Jordan and UAE) could be placed on a level playing field with their principal trading partners (the US, the UK, Germany and Italy) given the formers’ business environments, methods of raising finance and levels of professional accounting practices. Research Implications/limitations Although limited to only four jurisdictions, findings from the study have important implications for investors and parties that are interested in improving the value relevance of the information presented by firms especially in a globalised economy with increasing cross-listing. Originality/value This study extends the frontier of knowledge on the development of accounting and IFRS adoption by focusing on the MENA region. It is the first effort that the authors are aware of to adopt such a multifarious approach.
    • Relationship between routines of supplier selection and evaluation, risk perception and propensity to form buyer–supplier partnerships

      Gallear, David; Ghobadian, Abby; He, Qile; Kumar, Vikas; Hitt, Michael; Brunel University London; University of Reading; University of Derby; University of the West of England; Texas A&M University (Taylor and Francis, 2021-01-25)
      Supply chain partnership is viewed as an important contributor to superior competitiveness, yet the knowledge of ex-ante factors contributing to the deployment of supply chain partnership is nascent. This paper examines the influence of the current supplier selection routines, supplier evaluation routines, and managerial attitude towards relational and performance risks on the future intention to form buyer–supplier partnerships, based on relational and evolutionary economics theory. The analysis is based on 156 questionnaires received from senior executives and supply/logistics managers of UK firms. We found that partner selection routine positively influences firms’ propensity (future intention) to form buyer–supplier partnerships, unlike the supplier evaluation routine and perceptions of both relational risk and performance risk, which were not found to have a significant role. Our findings suggest that firms wishing to initiate buyer–supplier partnerships can increase the likelihood of doing so by ensuring that their supplier selection routines incorporate efforts to establish potential suppliers’ inclination for openness in a relationship, to establish their track record of demonstrating a high degree of integrity with other buyers, and to confirm that potential suppliers have a deep knowledge and understanding of the buyer’s business, a recognized strong reputation, and demonstrable financial stability.
    • Second-life retailing: a reverse supply chain perspective

      Beh, Loo-See; Ghobadian, Abby; He, Qile; Gallear, David; O'Regan, Nicholas; University of Malaya, Kuala Lumpur, Malaysia; University of Reading; Coventry University; Brunel University; University of the West of England (Emerald, 2016-03-14)
      The authors examine the role of entrepreneurial business models in the reverse supply chain of apparel/fashion retailers. The purpose of this paper is to offer an alternative approach to the “return to the point of origin” prevalent in the reverse chain of manufacturers but less technically and economically feasible in the case of apparel/fashion retailers. This approach, second-life retailing, not only reduces waste but also democratises consumption. The paper is based on an extensive literature review, semi-structured interviews with managers of two second-life retailers in Malaysia and observations of a number of stores. Using the Business Model Canvas, the authors demonstrate the essential characteristics of second-life retailers. Retailers in this study, unlike retailers in the developed world, combine traditional business models with off-price retailing. There is no clear demarcation between the forward and reverse supply chain used to manage first- and second-hand retailing. The paper demonstrates the potential of innovative business models in the reverse supply chain. It encourages managers to look beyond the “return to the point of origin” and seek imaginative alternatives. Such alternatives potentially could result in additional revenue, enhanced sustainability and democratisation of consumption meeting triple bottom line objectives. This paper highlights the importance and relevance of entrepreneurial business models in addressing the reverse supply chain, demonstrating this with the aid of two Malaysian off-price retailers. It also contributes to our nascent knowledge by focusing on emerging markets.
    • Towards conceptualizing reverse service supply chains

      He, Qile; Ghobadian, Abby; Gallear, David; Beh, Loo-See; O'Regan, Nicholas; Coventry University; University of Reading; Brunel University; University of Malaya, Kuala Lumpur, Malaysia; University of the West of England (Emerald, 2016-03-14)
      Recognizing the heterogeneity of services, this paper aims to clarify the characteristics of forward and the corresponding reverse supply chains of different services. The paper develops a two-dimensional typology matrix, representing four main clusters of services according to the degree of input standardization and the degree of output tangibility. Based on this matrix, this paper develops a typology and parsimonious conceptual models illustrating the characteristics of forward and the corresponding reverse supply chains of each cluster of services. The four main clusters of service supply chains have different characteristics. This provides the basis for the identification, presentation and explanation of the different characteristics of their corresponding reverse service supply chains. The findings of this research can help future researchers to analyse, map and model forward and reverse service supply chains, and to identify potential research gaps in the area. The findings of the research can help managers of service firms to gain better visibility of their forward and reverse supply chains, and refine their business models to help extend their reverse/closed-loop activities. Furthermore, the findings can help managers to better optimize their service operations to reduce service gaps and potentially secure new value-adding opportunities. This paper is the first, to the authors ' knowledge, to conceptualize the basic structure of the forward and reverse service supply chains while dealing with the high level of heterogeneity of services.