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Purpose Most of the extant literature on resilience builds on normative, conceptual or silo approaches, thereby lacking an integrative approach to cold chain logistics risks (CCLRs) and resilience. The purpose of this paper is to bridge the current research gap by developing a model, based on broad empirical evidence, of the interplay between CCLRs, resilience and firm performance (FP) in perishable product supply chains (PPSCs). Design/methodology/approach A mixed method approach is used with qualitative data from interviews and quantitative data from a survey across the supply chain. The analysis is framed by contingency theory and resource-based theory. Findings Four significant sources of CCLRs and six resources used to build resilience are identified. Then, supply chain resilience (SCR) as a moderator of the negative relationship between CCLRs and FP is corroborated. Practical implications The findings will help improve managerial understandings of critical sources of risks in cold chain logistics and resources indispensable to build resilience. The scope of the research is cold chain logistics for PPSCs, which has relevance to other cold supply chains as well. Originality/value While some theoretical frameworks suggest resilience being a moderator in the negative relationship between cold chain risks and a firm’s performance, this study empirically tests this relationship using the survey across the entire supply chain. A new empirically and theoretically driven definition of SCR is also developed.

Purpose -The purpose of this paper is to show how the balanced scorecard (BSC) has been a prominent innovation in strategic performance measurement systems. The health care sector has started to adopt this approach. Design/methodology/approach -There are many case studies of BSC applications and this paper reviews this literature to analyse the application of the BSC across this sector. In particular, it is argued that the current applications do not tend to show the health of patients as being central in the development of the BSC; the balance is tilted towards the financial not the health outcomes. BSCs are still in an evolutionary stage in health care settings and strategy mapping is not yet common. Findings -The paper has drawn together and analysed the published cases of BSC in health care. It is possible that some excellent examples of BSC in health care are not yet published or have been missed by this research approach. This analysis was limited by using information from papers which sometimes were very limited. A future research project could investigate the characteristics of unsuccessful implementations -ineffective and short-lived. It is suggested that a more comprehensive view would come from a cross-national survey of best practice use of the BSC in health care; an interesting project for future research. Originality/value -In reviewing the past applications, the paper shows a way forward for future developments of the scorecard in health settings.

PurposeThe paper revisits the intellectual roots of grounded theory and aims to analyze the consistency of the method used in grounded theory research in accounting. About 23 papers are identified and analysed.Design/methodology/approachThe paper is an analytical review of the research literature. It uses four fundamental canons of grounded theory to analyze accounting research.FindingsSome accounting researchers who have used the label “grounded theory” for their research have misunderstood or not applied the core canons of grounded theory established by Glaser and Strauss and developed with diversity in other disciplines. Most claim to follow the specific approach of Strauss and Corbin, but the published research shows limited explication of method.Originality/valueSince Parker and Roffey in 1997, there has been no analysis and re‐evaluation of the burgeoning academic accounting literature using grounded theory. While celebrating the growth of this research, the paper does raise concerns about the lack of consistency of grounded theory research in accounting with the central canons of grounded theory, and it provides some directions for future grounded theory research by encouraging accounting researchers who wish to use grounded theory to engage more strongly in understanding the method and providing transparent explanations of their data collection and analysis methods.

Purpose This research aims to investigate the extent to which business strategy mediates the relationship between reliance on integrative strategic performance measurement (RISPM) and organisational performance. Design/methodology/approach A self-administered survey of 157 managers in Indonesian financial institutions was used to test direct and indirect effects among the hypothesised variables. Findings The findings indicate that business strategy has a full mediating effect on the relationship between RISPM and organisational performance. Originality/value This study indicates that performance measurement systems should be designed in conjunction with business strategies to obtain superior performance. More specifically, in the Indonesian financial institutions, applying a differentiation strategy is found to be most effective in gaining competitive advantage and superior performance.

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The bonus system used in Chinese hospitals has been criticized for eroding doctors' professional ethics and aggravating patient expense. This research article focuses on one system to improve hospital performance, the balanced scorecard (BSC). We use three data sources to examine the diffusion and implementation of the BSC in China: a questionnaire survey in Shandong Province, a print-media indicators and content analysis of the published BSC papers and semi-structured interviews with managers of Chinese hospitals that use the BSC. The research evidence shows that bonus systems are important, partially because of the poor pay of hospital professionals, and the BSC is perceived as providing a fair system to award such bonuses. This helps explain the relative endurance of the BSC in Chinese hospitals.