Browsing by Author "Aboagye-Otchere, F.K."
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Item The contingency effects of supply chain integration on management control system design and operational performance of hospitals in Ghana(Journal of Accounting in Emerging Economies, 2020-05-10) Nartey, E.; Aboagye-Otchere, F.K.; Simpson, S.N.Y.Purpose – This paper extends prior contingency-based management accounting research by building and empirically testing a theoretical model of contingency effects of supply chain integration (SCI) on the dimensions of management control system (MCS) and supply chain operational performance (SCOP) of hospitals in Ghana. Design/methodology/approach – The paper uses factorial and structural path analysis of survey responses collected from 237 hospital accountants to model these relationships. Findings – The results show that under strong SCI, the association between the MCS dimensions and hospital operational performance namely, cost effectiveness, flexibility and quality will be strengthened. In other words, the installation of MCS is more likely to provide a broad range of performance benefits for hospitals that align the four dimensions of the MCS with the dimensions of SCI (internal and external). Research limitations/implications –Alimitation of this study would be its limited scope, as it focused only on hospitals in one developing country. Therefore, the results as indicated here may have limited generalizability to other industries and countries. Practical implications – We theorize that using optimal amounts of the MCS, a high level of SCI is likely to reduce supply chain (SC) cost, improve speed, flexibility and quality of the SC among healthcare institutions in Ghana. Also, based on the direct impact on performance exhibited by the MCS dimensions, effective implementation of SCI decisions requires the use of optimal amounts of MCS for high performance. Originality/value – The paper contributes to contingency-based management accounting research and provides theory-driven and empirically proven explanations for hospital managers in recognizing the importance of aligning the dimensions of SCI and MCS.Item Management control and supply chain operational performance of public health emergency to pandemic control(Management Research Review, 2021) Nartey, E.; Aboagye-Otchere, F.K.; Simpson, S.N.Y.Purpose: The purpose of this paper is to first determine the implications of management control system (MCS) information characteristics for controlling the COVID-19 pandemic through four performance indicators (quality, speed of delivery, availability and cost-effectiveness) of the public health supply chain and second, the mediating effect of four dimensions (broad scope, timeliness, integration and aggregation) of the MCS on external integration, internal integration, customer integration and operational performance of public health institutions in Ghana. Design, methodology, and approach: using covariance-based structural equations modelling and based on contingency theory, a hypothesized model was developed and tested. The sample involves a survey of 214 . public health institutions in Ghana Findings: Both external and internal integration were found to have a significant positive effect on MCS information and, in turn, on the supply chain operational performance of public health institutions. Also, customer integration has a significant positive impact on the four dimensions, with a corresponding impact on supply chain's operational performance. Practical implications: The paper provides practitioners and policymakers with the usefulness of the contingency paradigm in enhancing the supply chain network of public health institutions during epidemics, hence, the need to adopt and develop the contingency approach in designing MCS within the public health sector. Effective public health management through a collaborative process between stakeholders (suppliers, customers and personnel) will mitigate stockouts of medical supplies and systematic disruptions in the public health supply chain. Originality/value: The MCSs-supply chain integration interaction on organizational performance is one of the areas that has received very little attention in the literature, particularly in service-oriented organizations. In this regard, this paper represents one of the few studies in Africa that examines performance implications of MCS supply chain nexus with respect to public health emergencies service-orientec organizations. The paper contributes to the literature by providing invaluable insights into the usefulness of the MCS in enhancing the supply chain performance of public health emergencies.