A Conceptual Framework of Reverse Logistics Impact on Firm Performance

This study aims to examine the reverse logistics factors that impact upon firm performance. We review reverse logistics factors under three research streams: (a) resource-based view of the firm, including: Firm strategy, Operations management, and Customer loyalty (b) relational theory, including: Supply chain efficiency, Supply chain collaboration, and institutional theory, including: Government support and Cultural alignment. We measured firm performance with 5 measures: profitability, cost, innovativeness, perceived competitive advantage, and perceived customer satisfaction. We discuss implications for research, policy and practice

An exploratory study of factors influencing make-or-buy of sales activities

Purpose This paper aims to explore how sales managers make resourcing decisions with particular focus on their perceptions of outsourcing. Design/methodology/approach This paper is based on in-depth interviews with 29 senior sales managers from a variety of industry sectors based in the UK. All had more than five years’ experience of making resourcing decisions. Findings The findings are that resourcing decisions are prompted by cost pressure, the need to access skills or to improve flexibility. Outsourcing preferences are strongly moderated by perceived reputational risk. Availability of suitable suppliers and the ability to manage outsourcing are also practical moderators. Research limitations/implications The sample was purposeful in identifying and accessing senior respondents in substantial companies with extensive experience, but it was not random. Practical implications Respondents reported a lack of information available when making resourcing decisions; the model proposed provides a framework by which sales managers can identify the factors which should be taken into account and the information they need to make objective evaluations of resourcing options. Originality/value It has been acknowledged in prior literature that there is relatively little outsourcing of sales activities. This is the first exploratory study of the perceptions of sales managers about resourcing options and the first conceptualisation of how sales resourcing decisions are made

Revitalising the Outsourcing Discourse within the Boundaries of Firms Debate

Despite outsourcing has been at the core of managerial practice and literature for a long time, still authors do not agree on a clear understanding of the overall outsourcing process. This article answers two main questions, relevant to researchers and practitioners: 1.What are the main findings so far in outsourcing literature? 2. What do we still need to learn? Through a comprehensive review of the literature, we offer systematization of the existent body of knowledge on outsourcing, its implications on firms’ boundaries, and the theoretical challenges. In conclusion, implications for managers are drawn

Theory borrowing in IT-rich contexts : lessons from IS strategy research

While indigenous theorizing in information systems has clear merits, theory borrowing will not, and should not, be eschewed given its appeal and usefulness. In this article, we aim at increasing our understanding of modifying of borrowed theories in IT-rich contexts. We present a framework in which we discuss how two recontextualization approaches of specification and distinction help with increasing the IT-richness of borrowed constructs and relationships. In doing so, we use several illustrative examples from information systems strategy. The framework can be used by researchers as a tool to explore the multitude of ways in which a theory from another discipline can yield the understanding of IT phenomena

Exploring shared services from an IS perspective: a literature review and research agenda

Shared services have gained significance as an organizational arrangement, in particular for support functions, to reduce costs, increase quality and create new capabilities. The Information Systems (IS) function is amenable to sharing arrangements and information systems can enable sharing in other functional areas. However, despite being a promising area for IS research, literature on shared services in the IS discipline is scarce and scattered. There is still little consensus on what shared services is. Moreover, a thorough understanding of why shared services are adopted, who are involved, and how things are shared is lacking. In this article, we set out to progress IS research on shared services by establishing a common ground for future research and proposing a research agenda to shape the field based on an analysis of the IS literature. We present a holistic and inclusive definition, discuss the primacy of economic-strategic objectives so far, and introduce conceptual frameworks for stakeholders and the notion of sharing. We also provide an overview of the theories and research methods applied. We propose a research agenda that addresses fundamental issues related to objectives, stakeholders, and the notion of sharing to lay the foundation for taking IS research on shared services forward

Exploring Shared Services from an IS Perspective: A Literature Review and Research Agenda

Shared services have gained significance as an organizational arrangement, in particular for support functions, to reduce costs, increase quality, and create new capabilities. The information systems (IS) function is amenable to sharing arrangements and information systems can enable sharing in other functional areas. However, despite being a promising area for IS research, literature on shared services in the IS discipline is scarce and scattered. There is still little consensus on what shared services is. Moreover, a thorough understanding of why shared services are adopted, who are involved, and how things are shared is lacking. In this article, we set out to progress IS research on shared services by establishing a common ground for future research and proposing a research agenda to shape the field based on an analysis of the IS literature. We present a holistic and inclusive definition, discuss the primacy of economic-strategic objectives so far, and introduce conceptual frameworks for stakeholders and the notion of sharing. We also provide an overview of the theories and research methods applied. We propose a research agenda that addresses fundamental issues related to objectives, stakeholders, and the notion of sharing to lay the foundation for taking IS research on shared services forward

Supply chain management as the key to a firm’s strategy in the global marketplace

Purpose: This research aims to analyze the intersection of two literature streams: that of strategy and supply chain management (SCM). This review should create a better understanding of “strategic SCM” by focusing on relevant theories in the strategic management field and their intersection with SCM to develop a joint research agenda. Design/Methodology/Approach: We conducted a correspondence analysis on the content of 3,402 articles from the top SCM journals. This analysis provides a map of the intellectual structure of content in this field to date. The key trends and changes were identified in strategic SCM research from 1990-2014 as well as the intersection with the key schools of strategic management. Findings: The results suggest that SCM is key to a successful deployment of strategy for competing in the global marketplace. The main theoretical foundations for research in this field were identified and discussed. Gaps were detected and combinations of theoretical foundations of strategic management and SCM suggest four poles for future research: agents and focal firm; distributions and logistics strategic models; SCM competitive requirements; SCM relational governance. Research limitations/implications: Scholars in both the strategy and the SCM fields continue to search for competitive advantages. Much recent research indicates that strategic SCM can be a critical source for that advantage. One of the limitations of our research is that the analysis does not include every journal that published an article mentioning SCM. However, the 34 journals selected are reputed to be the most influential on SCM and focused primarily on SCM. Practical implications: The map of the intellectual structure of research to strategic SCM highlights the need to combine different theoretical approaches to the complex phenomenon of SCM. Practitioners should consider the supply chain as an informal organization and should devote time and resources to build a shared advantage across the supply chain. They should also consider the inherent benefits and risks that sharing Originality/value: The paper demonstrates that strategic SCM needs a balanced and rigorous combination of theoretical approaches to deliver more theory-driven evidences. Our research combines both a qualitative analysis and a quantitative methodology that summarizes gaps and then outlines future research from a large sample of articles. This methodology is an original contribution to this field and offers some assistance for enlarging the sample of future literature reviews

Ethics and taxation : a cross-national comparison of UK and Turkish firms

This paper investigates responses to tax related ethical issues facing busines

Assessing software as a service diffusion : from adoption to its continuance intention

A thesis submitted in partial fulfillment of the requirements for the degree of Doctor in Information Management, specialization in Information TechnologiesTechnological progress is enabling firms to acquire software from different architecture environments. One such architecture environment that has produced a considerable impact on the markets is software as a service (SaaS). SaaS focuses on delivering software hosted off-premises and accessed remotely by means of a subscription fee. Recognized by managers and researchers as a promising solution, it is expanding in the software markets. However, SaaS is surrounded by uncertainty as its perceived viability is still questioned. Although this has motivated recent research into the determinants of SaaS, evidence suggests that it is still not enough. Research has much to cover in order to improve our understanding of the SaaS diffusion process. This dissertation investigates the SaaS diffusion process at a firm level by examining the drivers for each stage. Specifically, we analyze the different influences of the determinant factors on SaaS from the intention to adopt, passing through adoption, routinization and use, as well as its continuance intention. Because SaaS is considered a specific form of information systems outsourcing (ISO), in a first phase we assess the determinants in the context of ISO adoption in order to introduce to its investigation. The purpose of this approach is twofold. First, we test the appropriateness of the theoretical framework selected for the study of SaaS through its application in the analyses of ISO. Second, we find factors of ISO that are transferable to the SaaS context. In a second phase, we consider mediator and moderator influences and propose a new approach of applying a well known theoretical framework in the setting of SaaS adoption. This dissertation contributes to scholarship by enhancing current knowledge of why firms adopt and use SaaS. It incorporates seven studies individually separated into chapters. Chapter 2 is a detailed literature review on ISO and SaaS. As mentioned above, SaaS a specific form of outsourcing. Chapter 3 introduces the main theme by evaluating the suitability of the base framework proposed in this work on the study of ISO. Chapters 4 and 5 are extensions of chapter 3, in which comparisons of the determinants for ISO adoption in different business areas are performed. In chapter 6 we assess the determinants of the SaaS diffusion process (i.e. intention, adoption, and routinization). The factors that influence SaaS use and its continuance intention are identified in chapter 7. In chapter 8 we provide a new approach of applying the theoretical framework used in this dissertation in the context of SaaS adoption. This work adopts a positivist epistemological posture. As for the research methodology, a deductive method is used. All studies of this dissertation with the exception of the one presented in chapter 2 are based on the technology-organization-environment (TOE) framework. Additionally, we integrate TOE framework with other theories to enhance the explanatory power of the model. Thus, in chapters 4 and 5 we use diffusion of innovation (DOI) theory; in chapter 6 the institutional theory (INT) is used, in addition to DOI theory; in chapter 7 we include opportunity-risk framework apart from the theories already mentioned. The findings of this dissertation confirm that little research has indeed been performed on SaaS adoption, and more efforts are needed to provide an in-depth understanding of the topic. Through the analysis performed in the ISO context in chapters 3, 4, and 5, the TOE framework suitability as a theoretical basis for the study of SaaS is confirmed. Significant factors of ISO that are transferable for the SaaS context are also found. Relative advantage, complexity, technology competence, top management support, and normative pressures are determinants in the intention to adopt stage. Normative pressures are a constant determinant in the intention, adoption, and routinization stages. Additionally, a total effect (direct effect and indirect effect combined) of cost savings, relative advantage, and top management support is found in the adoption stage of SaaS. A cost savings total effect on the intention to adopt is also found. In terms of the post-adoption stages (i.e. SaaS use to its continuance intention) the findings confirm top management support and normative pressures as determinants of SaaS use. SaaS use and perceived opportunities are significant factors for the continuance intention. Moreover, the relationship between SaaS use and continuance intention is moderated by perceived opportunities. Finally, in this research we validate a new conceptual approach for the TOE framework by introducing moderator effects in its application. This investigation fills a crucial research gap by providing a better understanding of the determinants that affect organizational SaaS diffusion, advancing newer paths of approaching a solid theoretical framework.O progresso tecnológico tem possibilitado às empresas a aquisição de software em diferentes ambientes arquitetónicos. Um exemplo de um ambiente distinto de arquitetura tecnológica que tem produzido um impacto considerável no mercado de software é o software as a service (SaaS). O SaaS refere-se a software instalado fora da infraestrutura da empresa, cujo acesso é efetuado remotamente por meio da subscrição do serviço. Reconhecido, quer pelos gestores e investigadores, como uma solução promissora e encontrando-se em fase de expansão nos mercados de software, a sua viabilidade ainda é questionada. Embora esta dúvida tenha motivado a investigação sobre os fatores determinantes do SaaS, evidências sugerem que não é suficiente. Requer-se assim mais investigação para melhorar o nosso entendimento sobre o processo difusão do SaaS. Esta dissertação investiga os fatores determinantes para cada estágio do processo de difusão do SaaS, ao nível de empresa. Especificamente, analisamos as diferentes influências dos fatores determinantes desde a intenção de adotar, passando pela adoção, rotinização e uso, até à intenção de continuidade do SaaS. Porque o SaaS é considerado uma forma específica de outsourcing de sistemas de informação (ISO), numa primeira fase deste estudo avaliamos os fatores determinantes no contexto da adoção do ISO a fim de introduzir esta investigação. Esta abordagem tem dois objetivos: testar a adequação do quadro teórico escolhido para o estudo do SaaS através da sua aplicação no contexto do ISO e obter os fatores que se revelaram significativos no ISO e que podem ser utilizados no contexto do SaaS. Numa segunda fase, consideramos as influências de fatores moderadores e mediadores no estudo da adoção do SaaS e propomos uma nova abordagem para a aplicação do quadro teórico de referência. Sete estudos, separados por capítulos, compilam esta investigação. É nosso objetivo ampliar o conhecimento atual sobre como as empresas adotam e usam o SaaS. Como mencionado, o SaaS é uma forma específica de outsourcing, assim o capítulo 2 é uma revisão detalhada da literatura sobre o ISO e SaaS. O capítulo 3 avalia a adequação do quadro teórico base proposto neste trabalho no âmbito do estudo do ISO. Os capítulos 4 e 5 são extensões do capítulo 3, nos quais são efetuadas análises comparativas dos fatores determinantes para a adoção do ISO entre as diferentes áreas de negócio. No capítulo 6, avaliamos os fatores determinantes do processo de difusão do SaaS (intenção, adoção e rotinização). Os fatores que influenciam o seu uso e continuidade são identificados no capítulo 7. No capítulo 8, apresentamos uma nova abordagem para a aplicação do quadro teórico de referência utilizado nesta dissertação, no contexto da adoção do SaaS. A postura epistemológica adotada é a positivista e utiliza-se o método dedutivo no respeitante à metodologia de pesquisa. Todos os estudos apresentados, com exceção do capítulo 2, são baseados no quadro teórico tecnologia-organização-ambiente (TOE). Adicionalmente, integramos o quadro teórico TOE com outras teorias para aumentar o poder explicativo do modelo. Assim, nos capítulos 4 e 5 utilizamos a teoria difusão da inovação (DOI); No capítulo 6 é utilizada a teoria institucional (INT), em conjunto com a teoria DOI; No capítulo 7, incluímos o quadro teórico oportunidade-risco para além das teorias já mencionadas. Os resultados desta dissertação confirmam que a investigação sobre a adoção do SaaS é escassa e que são necessários mais esforços para conferir uma maior clareza sobre o tema. Da análise realizada no contexto do ISO, nos capítulos 3, 4 e 5, a adequação do quadro teórico TOE como base teórica de referência para o estudo do SaaS é confirmada. Os fatores determinantes para o ISO e que se adequam ao contexto do SaaS também foram identificados. A vantagem relativa, a complexidade, a competência tecnológica, o apoio da gestão de topo e as pressões normativas são determinantes no estágio da intenção de adotar. As pressões normativas são um fator determinante constante, nos estágios da intenção, adoção e rotinização. Além disso, um efeito total (efeito direto e efeito indireto combinado) da redução de custos, vantagem relativa e apoio da gestão de topo é verificado na fase de adoção do SaaS. Um efeito total de redução de custos sobre a intenção de adotar também é detetado. No que diz respeito aos estágios da pós-adoção (uso do SaaS e a intenção de continuidade), os resultados confirmam o apoio da gestão de topo e pressões normativas como determinantes no uso do SaaS. O uso do SaaS e oportunidades percebidas são fatores significativos para a intenção de continuidade. Além disso, a relação entre o uso do SaaS e a intenção de continuidade é moderada pelas oportunidades percebidas. Finalmente, apresentamos e validamos uma nova abordagem do quadro TOE, introduzindo efeitos moderadores na sua aplicação. Esta dissertação preenche uma lacuna crucial na investigação, proporcionando um melhor entendimento dos fatores determinantes que afetam o processo de difusão do SaaS e avançando novos caminhos de abordagem de um quadro teórico de referência. Outsourcing dos sistemas de informação, quadro tecnologia-organização-ambiente (TOE), difusão da inovação, adoção de TI, Software as a Service, pós-adoção, teoria institucional, modelo oportunidade-risco, intenção de continuidade, efeitos moderadores