This paper investigates the role of environmental management accounting on sustainable supply chain management and the link between sustainable supply chain management and efficiency including financial and environmental factors using questionnaire-based survey. The study designed and sent questionnaires to 600 construction material manufacturing enterprises in Vietnam and managed to collect 418 valid ones which was processed by SPSS 20.0 software. The results show that environmental management accounting had a significantly positive impact on sustainable supply chain management. Therefore, if enterprises adopt environmental management accounting, they will more likely implement sustainable supply chain management more efficiently. On the other hand, the findings point out that sustainable supply chain management positively affect to both financial and environmental efficiency. Finally, the study provides some sound suggestions to Vietnamese construction materials manufacturing industry.

Global warming, resource depletion, rising temperature, air pollution, and other environmental issues have raised several questions regarding the environmental effects of organizations. Thus, the organizations have started to pay attention on their processes. Bearing in mind the importance of ongoing environmental issues, the present study tries to elaborate the role of key drivers due to which the organizations go for adoption of green initiatives. This study considers the supply chain processes as a point of concern. Competitor pressure, customer pressure, regulatory measures (ISO 140001 etc.) and socio-cultural responsibility are the key drivers. Data are collected from the employees who were working in the automotive industry related companies in Indonesia by adopting the simple random sampling. 300 questionnaires are distributed among the employees out of which 200 valid responses are used for data analysis. Smart-PLS is used for data analysis. As per the results of the study the regulatory measures significantly and positively influence the green supply chain initiatives of the automotive car manufacturers. The results of the study also report a positive significant relationship between competitor pressure and green supply chain initiatives. Green supply chain initiatives are also found to be positively influence by the customer pressure. Finally, the study also reports a positive significant influence of socio-cultural responsibility on the green supply chain initiatives. Socio-cultural responsibility is found to be the strongest predictor of green supply chain initiatives. Practical implications and future directions are also provided at the end of the study.

The significant of supply chain management (SCM) on the performance of organization's is described and evaluated in this study. The role of operational performance is examined regarding supply chain in textile and apparel sector which is crucial for the performance of whole organization. Textile industry of Indonesia in terms of revenue is anticipated to grow at an aggregated gross rate of 6.01%, during forecasted period, 2015-2025. Excellent SCM is necessary for managing this growth. Supply chain role is very crucial in this industry for flourishing but unfortunately operational performance of supply chain is not performing on required level. This is a cross sectional type of research and data collection from textile and apparel firm managers which directly supervise to supply chain division. Currently business environment is very competitive and organizations need to focus on SCOP except organizational performance. In this study, we try to find the solution of this problem after analyzing through jointly the mediating role of Information Technology (IT) and independence effect of Relational Capability (RC) and Organizational Culture Capability (OCC) on supply chain operational performance in Indonesian apparel and textile industry. Results indicate that this research is helpful to resolve supply chain operational issues in Indonesia.

Systematic literature review in supply chain and decision support system, in general, have been rapidly performed during the last decade. However, the studies on the epistemological progress of decision support system related to the supply chain are still lacking. This study intended to provide comprehensive information on the trends, methodologies and the applications on different sectors and platforms used by scientists for building their decision support systems in supply chain. We used different keywords to collect the raw data based on articles published in well-known journals in the world to select the eligible studies which furthermore assembled. The data were processed by using bibliometric tool in VOSviewer and Microsoft Excel. The results of this systematic review give some key learning of the trends on the use of decision support system on smoothing the flow of supply chain and the logistic performance in the last decade and also provide a background for future research related to the fields.

The main concern of the current empirical research is to examine the role of management accounting techniques in determining the relationship between purchasing and supplier management in the retail sector of Kazakhstan, which during the last four years, has grown significantly. This study is based on the premise that managerial accounting is aligned with many factors such as quality, reliability, and price along with make-or-buy analysis, supplier certifications, value analysis, and certification as well. Besides, planning and sharing of information and holding ethical standards can also be aligned with managerial accounting. Employing a survey-based methodology, the SEM-PLS technique is used as a statistical tool to test the hypothesized relationships and answer the research questions of this study. The findings of the study provide support to the theoretical framework and a ground to examine the hypotheses of the current study. The results reveal that the cost of purchased goods did not represent only the purchasing element but also such factors like quantity and quality of goods and delivery time that can significantly influence any organizational operations. The study reiterates that the basic purpose of managerial accounting with reference to purchasing is the formulation and execution of a purchasing plan for goods with the supporting operation strategies. These findings will be helpful for policymakers and practitioners to understand the issues related to management accounting techniques and determine the relationship between purchasing and supplier management in the retail sector.

This study aims to identify and mitigate supply chain risks associated with organic rice in Thailand, based on the principle of supply chain risk management (SCRM). The risk measurement is performed using Best-Worst method (BWM) for ranking the criticality of different factors in order to find the appropriate ways for improving and developing new ideas for supply risk chain management. The study identifies 26 risk factors associated with the organic rice supply chain based on the literature and interviews with four experts. The order of risk priority in the organic rice supply chain in descending order (the top 5) is as follows: Lack of efficient equipment or machinery, Lack of organic rice mill, Lack of labor, Transportation cost, and Production cost. The SCRM guidelines of organic rice in Thailand include cost reduction and investment in infrastructure.

This paper is intended to evaluate intermediary role of SCI in the relationship between supply chain management practices (SCMP) and supply chain performance (SCP) and, at the same time, to examine the regulatory role of firm size and transformational leadership in this relationship. The research is conducted on 536 Vietnamese textile and garment enterprises and the results show that SCI had a complete intermediary role in the relationship between SCMP and SCP. Additionally, Size and Transformational leadership also play statistically significant regulatory role in the relationships between SCMP and SCI as well as between SCMP and SCP. Accordingly, it is recommended that enterprises should implement SCMP well to improve the effectiveness of SCI and SCMP, contributing to sustainable development and ensuring requirements of global supply chains.

This paper makes an assessment on the impact of co-creation strategy as part of digital transformation in Industry 4.0 on supply chain management. We argue that the concept of strategy has shifted from the competitive strategy into co-creation strategy based on collaboration value. In developing co-creation strategy, the input is derived from external factors associated with customer experience and internal factors related to distinctive capabilities and both focus on core competence development in supply chain management. We use telecommunication firms as our unit analysis with sample of 35 Indonesian Information and Communications Technologies (ICT) firms analysed using Partial Least Square (PLS). The findings show that the developing of co-creation strategy was supported by distinctive capabilities and customer experience. The findings also indicate that co-creation strategy emerges as a key in sustaining business of the firms to focus on developing customer experience and providing distinctive capabilities.

Zakat is the most powerful Islamic instrument to support impoverished people around the world. Zakat helps to reduce poverty by increasing the empowerment level of mustahiq economics. However, ways in which the Zakat supply chain can be promoted need to be investigated. The objective of this study, the first of its kind, is to examine the role of Zakat hashtags in promoting the Zakat supply chain and mustahiq economics. Additionally, this study examines the role of Zakat awareness and marketing politics. To achieve the objective of this study, primary data were collected from various employees of Zakat collection institutions in Indonesia. The data were analysed using partial least square structural equation modelling (PLS-SEM). The study found that Zakat hashtags play a major role in increasing Zakat awareness. It also plays an important role in increasing marketing politics. Zakat awareness and marketing politics increase the Zakat supply chain, a mechanism that ultimately increases the empowerment level of mustahiq economics.

As an attractive feature for modern transportation systems, the potential of the transfers capability (the load/passenger transfer between the two vehicles in its route) in reducing costs, increasing customer satisfaction and increasing the flexibility of the system, has been approved. But how profitable it could be under different circumstances? In other words, to which factors its influence depends on? what are its benefits versus its costs? The present research aimed to give a relatively comprehensive answer to these questions using a mathematical model of the pickup and delivery system with transfers. According to the model results under different situations, many factors such as modeling assumptions, system goals, transportation network scheme, vehicle fleet in terms of capacity, cost rate, and time window of activity and requests in terms of the length (direct distance between the pickup and delivery points), time windows and the volume to vehicle capacity ratio, affect the transfers benefits. As the small-scale numerical results indicate, we have an average of 5.7% reduction in the trip cost under normal conditions, which increases with the heterogeneity of vehicles, shorter time windows, and an increase in the length of the request. On the other hand, it is expected that profitability increases by problem size.