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.

The article reviews methods of transportation for various types of imported medicinal plant materials of ginseng roots from China to the Russian Federation, with due consideration for risks. Logistic supply chains for ginseng roots have been developed and proposed based on the systemic method of research and the information analytical method. The optimal method for transportation of pharmaceutical substances of plant origin is chosen on the basis of the priority criteria for the cargo owner, as well as with due consideration for the peculiarities of the type of medicinal plant materials of ginseng roots.

The cooperation in the supply chain assumes an adequate job for enhancing an organisation's performance and increasing competitive advantage. Supply Chain Integration (SCI) affects organisational performance. This paper studies the impact of the integration of supply chain procedures and practices on organisational performance and explores the effect of SCI on organisational performance at Micro, Small and Medium Enterprises (MSMEs) in Madurai District, Tamilnadu, India. A questionnaire is developed with validated measurement scales from previous studies and empirical data are collected through a survey questionnaire from 250 randomly selected MSMEs. This research provides sound recommendations to MSMEs in Madurai District, Tamilnadu, India, and maybe used for different industries and decision making policies. Finally, the study will contribute to the scientific field by providing some future studies.

This study, both descriptive and exploratory, aims to examine the scientific literature on the supply chain performance measurement (SCPM) in the automotive sector over the last 12 years. The analysis featured 30 articles corresponding to the research topic of the Scopus database. The most pertinent articles, authors, keywords, countries, research laboratories and journals are presented using the analysis of bibliographies on the subject from 2007 to 2018 in the Industrial Engineering domain. The conclusion is performed by the systematic analysis that the automotive sector is well controlled on the subject of performance. The selected studies show that lack of understanding of the performance measurement system (PMS) and lack of management dedication are the main obstacles. Finally, various guidelines are provided to optimize the supply chain in the automotive sector.

The purpose of this study is to examine the relationship between zakat collection and distribution as core supply chain perspective for their economic impact in the region of Indonesia. The study collects the necessary data from various respondents who are paying zakat and interacting with various collections and distribution centers of zakat. A sample of 362 respondents is finally observed for descriptive, correlational and regression analysis. It is observed that both collection and distribution of zakat are core indicators in terms of supply chain with their economic outcomes. More specifically, zakat collection and distribution have positive impacts on equal distribution of wealth, cleanliness of wealth, economic growth, provision of educational facilities to needy students, and delivery of good health facilities in Indonesia. In addition, it is also found that more collection and distribution centers can lead to better economic output in the economy, where the role of mosques and Muslim community center is very important. Besides, some limitations in the current research need to be readdressed in future. First, the study has provided a limited context of zakat collection and distribution which could be expanded while adding the latest policies being adopted by the local government and their economic impact. Second, future studies could be reconsidered through getting the significant responses from those who are directly linked to the collection and distribution of zakat as they have much more body of knowledge about their economic implications.