Towards a framework for corporate disclosure of circular economy : Company perspectives and recommendations

Circular economy (CE) is becoming an increasingly mandatory material issue within corporate sustainability reporting, however, what remains unaddressed within literature are the perspectives and capacities of the companies which must soon adapt to meet the evolving reporting requirements. This research aims to capture insights from companies engaged with CE in order to develop recommendations that support the integration of CE within corporate sustainability reports. To do this, a series of semi-structured interviews and focus groups were conducted with companies operating in Italy or the Netherlands, not limited by sector. The results provide a list of challenges experienced-and benefits gained-by companies from externally communicating CE. Companies are urged to consider not only risks associated with staying in the linear economy but also those associated with the implementation of new circular practices, to communicate potential sustainability trade-offs and reduce potential claims of CE-related greenwashing. Practical recommendations are offered for developing targets and indicators for CE as well as identifying and reporting CE-specific risks and opportunities

Walking the Tightrope: Coopetition Capability Construct and Its Role in Value Creation

Prior research emphasizes the paradoxical nature of coopetition and the need for specialized capabilities—coopetition capability—to deal effectively with opportunities and challenges stemming from the simultaneous pursuit of cooperation and competition and to create superior value. However, we know little about the underlying conceptual properties of coopetition capability (construct clarity) and lack a reliable and valid scale to measure it (construct validity). We conduct a study in three phases to address this critical gap. First, building on paradox literature, we conceptualize coopetition capability as a multidimensional construct reflected by three underlying dimensions: coopetition mindset, analytical acumen, and executional skills. Second, we develop a 15-item psychometrically valid scale using a sample of 647 coopetitive alliances in high-technology sectors. Finally, using a matched sample of 536 coopetitive alliances, we extend the focal construct's nomological network by examining two relationships: coopetition experience's impact on coopetition capability and the effect of coopetition capability on the relationship between the coopetition paradox and value creation. Overall, our paper lays a foundation for deeper theory development and empirical research on coopetition by providing much-needed construct clarity and psychometrically valid measures for coopetition capability

The Effects of Capabilities and Governance on Information Technology and Business Process Outsourcing Performance: Client and Provider Perspectives

Research on information technology outsourcing (ITO) and business process outsourcing (BPO) has consistently found that client firm capabilities, provider firm capabilities, and governance mechanisms (contractual and relational) are key determinants of outsourcing performance. These key determinants work together to affect outsourcing performance, however, the information systems (IS) literature has investigated them in a separate manner. This study contributes to the body of IS knowledge by examining capabilities and governance mechanisms influence on outsourcing performance independently and jointly. Based on resource-based theory, transaction cost economics, and relational exchange theories, we develop a research model to examine the independent and joint effects of one client\u27s capabilities (i.e., client\u27s provider management capability), three provider\u27s capabilities (i.e., human resources management, risk management, and innovativeness), and two governance mechanisms (contractual and relational governance) on two indicators of outsourcing performance (i.e., provider\u27s service quality, and client\u27s economic benefits). Survey data gathered from 306 practitioners in 21 client firms and 20 provider firms is used to test the research model. Our results indicate that service quality and client’s economic benefits have different sets of determinants. Service quality is determined by three provider\u27s capabilities and relational governance. Client’s economic benefits are determined by contractual and relational governance, client\u27s provider management capability, and provider’s service quality. Our findings also provides evidence that service quality fully mediates the relationships among three provider\u27s capabilities and outsourcing performance. Further, our analyses suggest that there are negative interaction effects between capabilities and governance mechanisms on outsourcing performance. More specifically, in the presence of strong governance mechanisms, the positive effects of client\u27s and provider\u27s capabilities on outsourcing performance are reduced. Last, we also reveal that clients and providers differ in how they view the independent and joint effects of capabilities and governance mechanisms on outsourcing performance. This study provides some important implications for researchers and practitioners pertaining to effective governance of outsourcing arrangements and offers directions for future research

Risk and Visibility in Global Supply Chains: An Empirical Study

Working with international suppliers in global supply chains, manufacturing firms now are faced with substantial supplier risks which could be triggered by disruptions in either their suppliers or the supplier’s market. Reactive actions to the risks, however, have usually been shown to be inefficient and sometimes ineffective. In this dissertation, therefore, I develop a theoretical framework linking some key relationship-specific capabilities to supplier risk. My contention is that the capabilities, when developed, can help proactively mitigate the risk. Thus, the model in this study is grounded in the resource-based and the relational views. In this study, the survey method has been employed to collect data from 66 manufacturing firms in the United State who are sourcing from international suppliers. Procedural and statistical methods have been employed to guard against typical empirical issues including non-response bias, common method bias, and problems in validity and reliability of measurement instruments. Structural equation modeling with partial least squares was employed to test the model with bootstrapping to estimate t-values for the paths. The analysis results showed support for the model. A conclusion from the study is that visibility is the critical relationship-specific capability that needs to develop for buying firms to mitigate supplier risk proactively. This is because it may not be substitutable by other mechanisms like goodwill trust, and other capabilities, including absorptive capacity and IT integration, will only operate via visibility to influence risk performance. Moreover, visibility is a significant capability that helps mitigate risk regardless of the relationship duration between the buyer and the supplier and of the market conditions under which the supplier is working. This study thus adds to the risk literature with discussions of supplier risks. Nuances have also been added to the resource-based and relational views by developing the theoretical relationships among the identified capabilities and by examining the contextual conditions under which the relationships are working to mitigate supplier risk. Managers from both sides of a dyadic relationship may benefit from the study by utilizing the tools and the study results to monitor and mitigate supplier risk

The Impact of Disruptive Technologies in Finance and Accounting: A Systematic Literature Review

Dissertation presented as the partial requirement for obtaining a Master's degree in Information Management, specialization in Knowledge Management and Business IntelligenceThe digital transition era, marked by a strong evolution of Information Technologies, and its massive expansion towards all products, services, and sectors, has changed all known methods for carrying out and conducting all sorts of professional practices. Within the scope of accounting activities and transactions related to accounting, various tasks have started to be automatized with the help of Artificial Intelligence and Machine Learning. Hence, no longer existing the need of spending time on some of the repetitive day-to-day tasks, professionals in these areas will have more time and freedom to perform predictive business analysis, to collect and report financial data, which will most likely become vital to assist decision-making and possible attraction of new investments. As such, there is a clear link between accounting and the emergence of disruptive technologies, which indicates an interesting research area for accounting information systems researchers. What is the impact of disruptive technologies in accounting practices? What is the role played by accountants to work alongside their digital colleagues? What are the skills that accountants may have to be future proof in an ever-changing digital environment? This dissertation aims to answer these questions by following a qualitative and exploratory approach, through a systematic literature review. The analysis reveals that the impact of disruptive technologies in finance and accounting can be summarized in four main domains, Strategic Management, Technology Innovation, Business Acumen and Operations and Accounting Provision. We review the content of recent academic literature regarding the relationship between disruptive technologies and accounting and highlight research gaps and opportunities for future research

Privatizing Biomedical Citizenship: Risk, Duty, and Potential in the Circle of Pharmaceutical Life

Genomic research is at an impasse. In the decade since the completion of the first draft of the human genome, progress has been made, but few of the grandest promises of genomics have materialized. Biomedical researchers largely agree that one critical thing is essential to propel genomics into the future and maintain its legitimacy: more bodies. This Article will examine recent efforts at massive recruitment of subjects to participate in biomedical research and will argue that such efforts, while clearly motivated by a desire to drive biomedical research to its next stage of promised critical breakthroughs, also promote a privatized conception of citizenship that configures citizens’ duties as serving the public good primarily through serving the good of private corporations—pharmaceutical manufacturers in particular. This reconfiguration of citizenship, in turn, implicates the allocation of related public resources to support drug development