Coding table: Role-based framework for SCT
Description
This study addresses the following research question: What strategic roles does supply chain transparency (SCT) fulfil in competitive B2C markets for SMEs? We assume that SCT fulfils different roles in SMEs than in large enterprises, the latter of which are more directly exposed to regulatory requirements and therefore tend to use SCT primarily for compliance purposes. We hypothesise that SMEs may use SCT for additional strategic purposes beyond compliance, potentially using it as a source of competitive advantage. The study is based on an empirical, qualitative, single-case study of Christopher Ward. Due to the sensitive nature of the interview data, the case-specific empirical material cannot be shared. Prior to the case study, however, a qualitative content analysis of the academic literature was conducted. The publicly available dataset contains the literature-based data underlying this content analysis, including the extracted text segments and their assignment to the analytical categories developed.
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To identify and structure the roles of SCT, the study applied qualitative content analysis (Mayring and Fenzl 2019). The goal was to develop an initial, literature-informed conceptual framework. Due to the exploratory nature of the study and the lack of a consolidated established framework, the categories were developed inductively, without a predefined coding scheme. The empirical basis consisted of academic publications addressing the functions, effects, purposes or strategic application of SCT. Due to the fragmented literature, no systematic literature review has been conducted. Instead, a semi-systematic approach has been adopted to capture a variety of conceptually relevant perspectives on SCT across SCM. Literature was identified iteratively through database searches and backwards and forward citation tracking until thematic saturation regarding SCT roles was reached. The units of analysis were explicit statements that assigned SCT a function, role, effect or intended organisational use. These statements can be formulated explicitly or implicitly and usually comprise one or more sentences that coherently convey how transparency is used in the organisational context. In a first step, the text passages were systematically extracted. These extracted text segments are shown in Figure 1 as an excerpt under 'Text segments from literature'. All statements were then paraphrased and contextualised. In a second step, similar statements were grouped together based on conceptual proximity. These groupings were then repeatedly reviewed and adjusted to avoid redundancy. Thirteen content categories representing the variety of SCT roles identified in the literature were derived. Figure 1 shows an excerpt of these categories and Figure 2 shows them all. In a third step, the categories were organised into an analytically clear and intuitive framework, grouping SCT roles together at a higher level of abstraction. The 13 categories were therefore aggregated into four higher-order category clusters, shown in the centre of Figure 2. These clusters are referred to as the four roles for SCT. The higher-order clusters were structured based on established theories ex post. First, stakeholder theory was applied to distinguish between clusters based on their primary target audience. The clusters 'Understanding' and 'Prioritising' were consequently assigned to internal stakeholders, and 'Explaining' and 'Signalling' to external stakeholders. OIPT was then used as an interpretative ordering logic. The four clusters were differentiated according to whether their primary function was to reduce or increase information-processing needs and capacity. Therefore, theory was used for interpretation rather than as an a priori normative framework. The naming and delineation of the higher-order category clusters evolved through multiple iterations. Labels were refined until conceptually distinct yet exhaustive enough terms were identified.
Institutions
- Bern University of Applied SciencesBern, Bern