Activity-based costing system (ABC) adopters reported different uses of the system, inconsistent amounts of benefits gained, and consequently varying levels of satisfaction with the system. This study aims to investigate the variation in the extent of use, the magnitude of benefits, and user satisfaction with the ABC. A structured questionnaire was sent to the manufacturing companies operating in Riyadh Province, Saudi Arabia. 75 responses from ABC implementers were received. The results of this study show that the degree of ABC implementation success positively influences the extent of its use, the magnitude of benefits that have been obtained, and the overall user satisfaction with the system. These findings imply that irrespective of the characteristics of the company or the features of the system, the way the companies implement ABC might determine how much benefits can be gained and to what extent the system could be used.

Radio Frequency Identification Device (RFID) has been widely recognized as a useful tool for effectively managing firms’ supply chain activities. Extant research on RFID in the supply chain domain has focused on implementing this technology in various supply chain activities, such as logistics and transportation, assembly and manufacturing. However, the application of RFID in warehousing management has received little attention. This study explores the implementation of RFID in warehousing in the construction sector. The study objectives are twofold. First, it explores the benefits of implementing RFID. Secondly, the study identifies major challenges associated with implementing RFID, which can prevent realizing the full potential of the technology in warehouse operations. The study adopts a qualitative research design by employing a case study approach to achieve these objectives. Specifically, the study undertakes three weeks of field observation and conducts interviews with 9 participants involved in warehouse operations in the construction sector. The findings show RFID implementations could bring significant values to warehouse management related to operational efficiency, service level and warehouse flexibility. However, the study also uncovered several challenges that can block the case firm from capturing the full potential of implementing RFID. The findings can contribute to a better understanding of the application of RFID technology in warehousing. Practitioners can understand the identified challenges to help them tackle them and inform their future decisions regarding further investment in this technology.

Nowadays, trade mark is one of the most important components of the products in both consumers and producers’ perspectives. In this study, two separate but related mechanism through which the trademark is supposed to create value for customers, were investigated. Likeness/ description and functional-aesthetic benefits were taken into consideration. This research shows the positive effects of logo on customer commitment regarding the performance. Commitment reflects customers’ desire for cooperation by considering the effects of a logo. Logo will help customers easily identify and select a brand. This research proves that, from the customer's perspective, trademarks contain meaning, and thus include brief information on the struggle for marketing. In case of the purpose, this study is an applied research and in terms of data-gathering it is a descriptive – survey one. Since the population of the survey was unlimited, initial investigations indicated that 384 questionnaires should be distributed based on Morgan table. Using structural equation modeling, the survey results showed that descriptive-cognitive, functional benefits and aesthetic tendencies had significant influences on customer commitment in regards of performance.

Since 2001, the International Accounting Standards Board has issued a set of accounting principles with the name International Financial Reporting Standards (IFRS). Along with the adoption of IFRS in many countries around the world, Vietnam is preparing a roadmap for the implementation of IFRS by 2022. This study was conducted by surveying 119 directors and corporate accountants for the reasons: (1) to collect their opinions about the roadmap and the scope of IFRS implementation; (2) to investigate the benefits to companies, investors, policy makers and government agencies; and (3) to assess the challenges of IFRS implementation. The results show that IFRS implementation increases the comparability and quality of financial information, reduces investment risks, increases market efficiency and attracts foreign direct investment. However, organizations face many difficulties to adopt IFRS as cost, human resources, legal and market issues. Analysis and comparison with the Sample Test show that there is no difference in assessing benefits and challenges by qualifications, gender, position, region nor firm size. ANOVA analysis showed that there is a difference in the benefits for policy makers by age, and for investors by type of business. This study also suggests implications in policies for the implementation of IFRS in Vietnam.

The study aimed at developing a new model that integrates mobile banking service quality in its three dimensions: information quality, system quality, and interface design quality, with customers’ satisfaction. The study used a survey method for collecting data and a sample of (439) customers downloading mobile banking applications and practicing banking transactions was selected randomly. The study model was validated using the validity and reliability measures in the SPSS statistical program, and Partial Least Square technique was used for testing the model hypotheses. As a result, it was found that information quality, system quality, and interface design quality significantly affected customer’s satisfaction to use mobile banking service whilst system quality was found the most predictive one for the customer’s satisfaction.

Manufacturing organizations are under the pressure to give quality products at least cost within the possible minimum delivery time, even during unpredictable economic conditions. Due to competition like improved customer service and cost reduction, organizations are looking for innovative ways for creating competitive advantage. One such way is the effective information sharing among all the members of supply chain. To understand information sharing, we have to know the benefits of information sharing within the supply chain. In this study, on the basis of the relevant available literature and the suggestions of an expert team composed of managerial and technical experts of the manufacturing organization and academicians, eleven information sharing benefits have been diagnosed. An ISM-based model has been formed to study the understanding of the information sharing benefits in adopting the right information sharing within a manufacturing industry. We propose the ISM model, and a MICMAC investigation is applied. Its practical significance is to make use of the decision makers’ knowledge to give a fundamental understanding of a complicated situation, followed by a course of actions for problem-solving.

Global competition in the marketing has led organizations to be more responsive and efficient to the customers’ needs through quick-new product development and minimized delivery time. Customer satisfaction becomes the major issue for organizations; therefore organizations focus more and more on the collaborative supply chain. Thus, supply chain collaboration has become a major success factor for the organizations to achieve their corporate goals. The current research study is an attempt to address the supply chain collaboration through a systematic literature review. In findings, various specific areas have been examined to understand the necessity, evolution, issues and challenges, types, drivers, benefits, and barriers in the context of supply chain collaboration. Further, the research gap and future agenda have been derived which is very helpful for academics and practitioners to understand supply chain collaboration, gaps in the literature, and future agenda about the supply chain collaboration.