A systematic literature review to integrate lean,agile, resilient,green and sustainable paradigms in the supply chain management

The main focus of this study is to conduct a systematic literature review to integrate lean, agile, resilient, green and sustainable (LARGS) paradigms in the supply chain (SC) domain. To achieve this aim, several research questions were designed: First, how to locate LARGS research in context of SC domain? For this, it is important to understand which types of research articles should be selected for the study? Further, where such studies were conducted (geographical location)? Second, what is the focus of research in LARGS paradigm in SCs? For this, it is important to study, which types of industries or sectors have been targeted in literature? In addition, which tools and techniques have been used mostly? Third, what are the current trends in the relationships of LARGS paradigms, among themselves, and with SC performance measures? Fourth, what are the emerging issues, unexplored areas in this field, based on these what could be future research avenues in this subject domain have been proposed? A total of 160 relevant articles published during 1999–2019 were used for analysis. Based on analysis, findings are summarised, and main research issues and possible future research directions in LARGS paradigms in SCs are highlighted.     

Sustainable manufacturing and green human resources: Critical success factors in the automotive sector

This study aims to identify critical success factors (CSFs) for implementing sustainability in organizational human resources management (OHRM) within the automotive sector (AS). A literature review was carried out to identify the OHRM factors that are instrumental for the significant adoption of sustainable practices (SP) in the sector. Based on the outcomes from the literature review, an expert team composed of 17 experts from the AS, academia, and consultancy firms were consulted in order to identify cause–effect relationships among CSFs using a multi-criteria decision making tool. Data were gathered in India from November 2019 to April 2020. The results revealed that top management support and environmental auditing for suppliers are the two most important CSFs to be prioritized among the factors studied, which implies that by managing these factors first, automotive manufacturers may deal better with the adoption of SP. As a result of prioritizing these two factors, other CSFs related to OHRM (e.g., organizational culture, environmental training, rewards, and incentives) will also positively affect the adoption of SP. The novelty of this study comes through raising the importance of environmental auditing for suppliers as a factor that can facilitate not only the adoption of SP in the AS, but the other OHRM factors as well.     

Accounting losses and earnings conservatism: evidence from Australian Generally Accepted Accounting Principles

We provide evidence on three important aspects of Australian financial reporting; namely, the characteristics of losses, the extent to which Australian firms’ earnings are conditionally conservative (i.e. bad news is reflected in earnings more quickly than good news) and the extent to which losses reflect incrementally greater conditional conservatism. We find evidence that loss incidence in Australia is frequent, with around 40 per cent of the sample firm‐years from 1993 to 2003 being losses. Losses are also surprisingly persistent, and the probability of loss reversal declines monotonically as the history of losses extends. Although conditional conservatism is also shown to be a pervasive aspect of Australian Generally Accepted Accounting Principles, we demonstrate that it is more evident among loss observations. This result is robust across different methods of capturing conditional conservatism, and supports the conclusion that the relatively high frequency of losses is, at least in part, a reflection of conservative reporting.     

Dynamics of intellectual capitals and bank efficiency in India

This article attempts to examine the impact of intellectual capitals and its sub-components on the bank’s efficiency parameters for 38 listed Indian banks within multivariate panel data framework during the period from 2004–2005 to 2015–2016. The study uses the non-parametric Data Envelopment Analysis approach to estimate technical, pure technical and scale efficiency in the first stage, followed by computing Value Added Intellectual Capital and Modified Value Added Intellectual Capital as an indicator for intellectual capital performance. Finally, Tobit regression results suggest that intellectual capitals have statistically significant and positive but very low impact on all the three efficiency scores. At the sub-component level, only human capital efficiency has a significant impact with low value on the all three efficiency measures. Bank size and leverage are also found to be significant drivers of bank efficiency as well. Thus, the study’s findings support higher investment in intellectual capitals in order to further improve the banking efficiency and value creation in India by adopting appropriate policy by management for proper input allocations, particularly human capital and capital employed in coming years.     

Evaluation of critical constructs for measurement of sustainable supply chain practices in lean‐agile firms of Indian origin: A hybrid ISM‐ANP approach

The purpose of this paper is to evaluate the critical criteria that are influencing the successful implementation of sustainable supply chain practices (SSCP) in the lean‐agile manufacturing firm. From the systematic literature review and field professionals' opinion, various criteria that are influencing sustainable supply chain were identified. Data were collected from 16 experts and analysed by an integrated approach of “interpretive structural modeling (ISM) and analytic network process (ANP).” ISM methodology was utilized to get a hierarchical relationship between all criteria. Further, the input to the ANP matrices was taken from the output of ISM, and three organizations that differ in their principle of operation were ranked to find out the extent of implementation of SSCP in the Indian context. The obtained results indicate that “Information technology‐enabled system support (ITS), SC member's awareness and literacy (SAL), Societal issues (SIS), and Scarcity of natural resources (SNR)” were most significant constructs for successful implementation of SSCP for the case organizations.