In the age of digitalization and artificial intelligence, companies in the manufacturing sector face new opportunities to improve their business performance (BP). However, they also face significant challenges in achieving a successful digital transformation (DT). In this context, this study analyzes how critical factors (AW, OP, RD, and TC) drive DT and how DT influences the BP of manufacturing companies. Based on the resource-based view (RBV) and dynamic capabilities theory (DCT), this research develops and empirically tests a conceptual framework using data from a survey of 175 formal manufacturing firms located in Peru. The data were analyzed using the partial least squares structural equation modeling (PLS-SEM) approach. The results indicate that AW, OP, RD, and TC significantly influence DT. While the direct effects of these factors on BP are less consistent, DT exerts a strong and significant impact on BP and mediates the relationship between the critical factors and performance outcomes. These findings highlight the strategic role of DT as a mechanism through which critical factors translate into improved BP in manufacturing firms.

This research adopts a contingency theory approach to explore the role of the Balanced Scorecard (BSC) as a performance management system. Contingencies, including perceived environmental uncertainty and business strategy, are examined to understand their impact on BSC implementation and organizational performance, with a specific focus on the mediating role of the BSC. Conducting a survey among Jordanian manufacturers, the research gathered 312 usable responses out of 400 questionnaires, achieving a response rate of 78%. Theoretically, this study's framework contributed to management accounting literature by analyzing the impact of perceived environmental uncertainty and business strategy on BSC implementation. The study's findings will help understand the factors that could influence Jordanian manufacturing companies' BSC implementation. This study will also help businesses understand why they need to use BSC to get the right information for making decisions and improve the performance of their organizations.

The purpose of this study was to determine the effect of supply chain integration capabilities on operational performance by mediating green supply chain management in manufacturing companies. This research method is quantitative and the sampling method in this study uses probability sampling. The primary data is obtained by distributing 490 online questionnaires to manufacturing companies. Validity and reliability testing were carried out using Structural Equation Modeling Partial Least Square (SEM-PLS) and data processing was accomplished using SmartPLS. The findings in this study found that supply chain integration capabilities had a direct positive and significant effect on operational performance while supply chain integration capabilities had a positive and significant effect on green supply chain management. In addition, green supply chain management had a direct positive and significant effect on operational performance. The ability of supply chain integration also maintained a positive and significant effect on operational performance mediated by green supply chain management.

This paper investigates firm heterogeneity in total factor productivity across Vietnam domestic private sector with sixteen manufacturing subindustries over the period 2010-2016, with a focus on labor size and based on total factor productivity (TFP); including TFP level, TFP distance, and TFP dispersion. Our results indicate that, in the private sector, labor heterogeneity on productivity are very dependent on specific manufacturing sectors, and on type of TFP. From an industrial policy perspective, there is hence productivity related reason on why Vietnamese policy makers should prefer large and extremely large firms over small and medium enterprises (SMEs) in some manufacturing and vice versa. Our results provide a support for both SMEs and large private consortiums, depending on specific manufacturing sectors. In addition, since there is a strong evidence to suggest that labor heterogeneity in TFP exists in some manufacturing sectors, the rationality behind policies to support SMEs and large firms at every manufacturing sectors seems to be questionable.

This study aims to analyze the effect of information technology on supply chain performance and information technology and supply chain performance on competitiveness. In addition, this study also investigates the role of supply chain performance in indirectly mediating the influence of information technology on company competitiveness. Primary data collection was carried out through questionnaires for managers of 112 manufacturing companies in East Java and South Sulawesi, Indonesia. This study uses descriptive analysis to describe the characteristics of respondents and variables. In addition, structural equation modelling (SEM) analysis is also carried out to test the research hypothesis. The results showed that the implementation of information technology has a positive and significant effect directly on supply chain performance and company competitiveness. Furthermore, supply chain performance has a positive and significant effect on company competitiveness. In addition, supply chain performance has a positive role in mediating the influence of information technology on company competitiveness.

Supply chain management (SCM) plays a major role in allowing manufacturing companies to achieve competitive advantage. However, only few studies have been investigated in manufacturing industry, particularly on the relationship between SCM drivers and competitive advantage. Therefore, the objective of this study is to explore the impact of supply chain management drivers on competitive advantage in Vietnamese manufacturing companies. By adopting the exploratory factor analysis (EFA), a multiple regression analysis, the author finds out that the SCM drivers including facilities, inventory, transportation, information, sourcing and pricing are strongly related to competitive advantage in the manufacturing. The results contribute to the current literature on supply chain and they are essential for supply chain in manufacturing industry by acknowledging the influence of SCM drivers on competitive advantage.

This research aimed to analyze the relationship between electronic human resources (e-HRM) and sustainable competitive advantage, organizational agility and sustainable competitive advantage, and sustainable innovation and sustainable competitive advantage in the manufacturing industry in Indonesia using a quantitative approach. The population of this research was managers of manufacturing companies in Indonesia. A total of 800 online questionnaires were sent using a simple random sampling method and 540 valid questionnaires were received. The questionnaire contains statement items using a Likert scale from 1 to 7. To measure the structural model and to test research hypotheses, the research used the PLS-SEM method with WarPLS 7.0 software. The stages of data analysis in this research were reliability and validity tests, significance tests and hypothesis testing. This research concludes that e-HRM had a positive and significant relationship with sustainable competitive advantage, Organizational Agility had a positive and significant relationship with sustainable competitive advantage and sustainable innovation has a positive and significant relationship with sustainable competitive advantage. The research emphasizes that e-HRM practices encourage sustainable innovation and organizational agility to achieve competitive advantage. The study also provides a more comprehensive understanding that e-HRM practices contribute to sustainable competitive advantage by driving continuous innovation and strengthening organizational agility. The research emphasizes the importance of utilizing digital technology for human resource management (HRM) processes, organizations must implement digital transformation by adopting e-HRM practices to increase manufacturing efficiency and effectiveness thereby increasing performance and competitiveness. This research encourages companies to increase continuous innovation to increase sustainable competitiveness.

This study aimed to investigate the perceptions and understanding of manufacturing industry managers in Indonesia in an effort to measure the effectiveness of management accounting changes, especially under the conditions of environmental uncertainty. In this study, a research questionnaire was used, and was sent directly to the respondents through surveyors and email to 389 manufacturing companies. The sampling technique was simple random sampling. Statistical techniques were based on Confirmatory Factor Analysis and descriptive analysis, namely mean and mode. The results of this study provide a theoretical contribution that the success of management accounting practices is caused by the application of the right organizational structure and strategy within the company. The areas of expertise, commitment, participation, and existing human resources are well managed in accordance with the company's vision and mission. It is expected that the company's management would be able to deal with environmental changes in improving its performance by changing management accounting practices.