Nowadays digitalization is an important topic for businesses and government agencies. There are important reports publishing about digitalization or digital transformation. This study aims to meas-ure the relative efficiency of digital transformation among EU Countries based on data envelopment analysis (DEA). The necessary data are extracted from Digital Transformation Scoreboard 2018 published by European Commission. DEA is one of popular methods for measuring the relative efficiency of similar units. This study empirically proposes an alternative ranking for countries with respect to digital transformation efficiency by using “enablers and output” approach of Digital Transformation Scoreboard. Digital Infrastructure, Investment and Access to Finance, Supply and Demand of Digital Skills, E-Leadership and Entrepreneurial Culture are considered as input while ICT start-ups and Digital Transformation are considered as the output of DEA model. The results indicate that while some countries like Denmark, Italy and United Kingdom are considered relatively efficient, Netherland and Germany are not very efficient according to our results.

This research was conducted to analyze the influence of supply networks and management control systems on manufacturing companies' efficiency and profitability in East Java, Indonesia. With increasing competition, it takes the design of a system integrated to obtain profitability of the company. The study uses a quantitative descriptive method with a survey approach using a questionnaire data collection tool. Data analysis is operated using the theory of path analysis to determine the magnitude of the value of each construct calculated in the test equipment. From the results of the tests that have been conducted, only the supply network has no significant effect on efficiency. At the same time, other variables have a close and meaningful relationship. The study concluded that only one construct of the five hypotheses had an insignificant influence on bound variables. The main finding of this study is that companies should also have sensitivity to the social environment created as part of the supply network, as it can reduce the value of the Company's profitability if not designed appropriately and accurately.

It is essential to improve the efficiency of hospitals, especially in the situation of Covid-19. Therefore, the primary purpose of this paper was to examine the effect of supply chain connectivity, perceived ease of use, and task technology fit on big data analytics and efficiency. This study assessed the mediating role of big data analytics as well. A survey questionnaire was developed to collect the data. The data was collected from the employees working in the hospitals of the UAE. For this purpose, convenient sampling was adopted. The questionnaire was adapted from past studies. The questionnaire was distributed among 426 employees. The usable response rate was 73.22%. The gathered data was assessed using PLS 3. The study's findings confirmed the direct effect of supply chain connectivity, perceived ease of use, task technology fit on big data analytics, and efficiency. This study also revealed the significant effect of big data analytics on efficiency. Moreover, the mediating role of big data is also confirmed in the present study. This study fills several theoretical and managerial gaps mentioned. The study's findings are helpful for the policymakers and academicians of the health sector.

This article will examine the impact of e-service quality management dimensions on decision-making agility at private universities in Jordan. The e-service quality model was extended by adding more dimensions and applying them in a pure service environment. The study used five dimensions to measure the impact of e-services quality management, including efficiency, fulfillment, privacy, responsiveness, and contact on decision-making agility. During the spring semester of 2021, an online questionnaire was distributed randomly at 12 private universities in Jordan. A total of 300 respondents completed and submitted the questionnaire. The results show that the five dimensions of e-service quality have a significant impact on decision-making agility at private universities in Jordan. The result indicates that contact was the most influential factor in decision-making agility. This confirms the importance of having advanced information technology systems and strategies to enhance communication effectiveness. University management can employ these results to enhance existing policies and procedures to improve the quality of e-services provided to boost and maintain competitiveness and distinction. We can anticipate that a university with a high level of decision-making agility can have a better change management cycle and be more flexible in response to market challenges.

This study evaluates the technical efficiency, productivity change of financial companies listed in the Malaysian stock exchange (Bursa Malaysia) and examines the effects of productivity change on efficiency over the period 2007–2016. Moreover, this study also concentrates on the ranking of financial companies according to their efficiency scores. Data Envelopment Analysis (DEA) is uti-lized on a Malmquist Productivity Index in order to calculate the financial companies’ efficiency scores. The results of this study show that some firms were fully efficient. The results implied that these companies were in optimal control of their inputs or resources to generate the maximum outputs. Also, the results indicate a tremendous productivity gain was mostly because of a positive shift in frontier technology and positive shift in technical efficiency. This study is significant because it helps to identify the efficient companies from the financial sector in Malaysia based on multiple inputs and outputs by using the DEA model. Common misspecification problems observed that instability of efficiency scores over productivity.

In the ever-evolving landscape of supply chain management, the quest for efficiency has become paramount. This abstract explores a groundbreaking solution that combines the power of permissioned blockchain technology with innovative data reduction strategies to redefine how supply chains operate. Traditional supply chain systems often grapple with data overload, causing delays, inaccuracies, and operational inefficiencies. However, this abstract presents a promising approach that unleashes efficiency by harnessing the capabilities of a permissioned blockchain. Through data reduction techniques tailored to the needs of supply chain management, this approach streamlines the flow of information while maintaining security and trust among participants. This paper seeks into the technical foundations of permissioned blockchains, highlighting their suitability for supply applications where confidentiality and controlled access are imperative. Furthermore, it examines various data reduction methodologies, emphasizing their role in minimizing redundant data, optimizing communication, and enabling real-time decision-making. The impact of this innovative approach on supply chain stakeholders is profound. It reduces data related bottlenecks, enhances transparencies, and fosters collaboration among participants. Additionally, it provides a scalable framework adaptable to diverse supply chain ecosystems. As supply chain efficiency becomes increasingly important in our interconnected world, this permissioned blockchain-driven data reduction strategy offers a compelling vision for the future. It promises to unlock a new era of streamlined operations, cost savings, and improved customer satisfaction, ultimately shaping the next generation of supply chain management.

Responsibility accounting is important content of management accounting. This is an accounting system provides the flexible information, timely and accurately that to assess efficiency of managers and improve performance of firms. The paper aims to identify effects of organization size and level of manager education on responsibility accounting in Vietnamese cement enterprises. In this paper, SPSS 22 was used to collect and analysis data by distributing 103 questionnaires on managers and head of departments from Vietnamese cement manufacturers. The Results of research have shown that there are significant relationships between organization size, and level of manager education and responsibility accounting in the Vietnamese cement enterprises.

Banking industry has significant contribution in development of economies of developing countries. Most banks execute their operations through different branches. Therefore it is important to measure the relative efficiencies of these branches. Data envelopment analysis (DEA) is one of the most useful tools in measuring banks’ performance. The present paper aims to extract ranking pattern of banks based on performance evaluation using DEA analysis. In the present research, 120 bank branches of Bank Shahr in city of Tehran were selected and their efficiencies were evaluated using DEA technique. The results are discussed and compared with similar studies.

The primary purpose of this study is to measure the technical efficiency of 30 doctorate-granting universities, the universities or the higher education institutes with PhD training programs, in Vietnam, applying the sensitivity analysis of data envelopment analysis (DEA). The study uses eight sets of input-output specifications using the replacement as well as aggregation/disaggregation of variables. The measurement results allow us to examine the sensitivity of the efficiency of these universities with the sets of variables. The findings also show the impact of variables on their efficiency and its “sustainability”.

Measuring the relative efficiency in insurance industry plays essential role for productivity improvement in insurance industry. In this paper, we present an empirical investigation to measure the relative efficiency of some insurance firms listed on Tehran Stock Exchange using data envelopment analysis (DEA) over the period 2011-2013. The proposed study of this paper uses four inputs namely; total assets, price to earnings ratio, beta and sigma and four outputs namely; net earnings, one-year, two-year and three-year returns. The study uses two methods of input and output oriented DEA to measures the relative efficiencies of 9 banks and the results indicate that most insurance firms perform well in terms of efficiency.