{"title":"组织资本对库存效率的影响","authors":"Tongxia Li, Chun Lu, Lei Xu","doi":"10.1111/acfi.13272","DOIUrl":null,"url":null,"abstract":"This study examines the influence of organisation capital on inventory efficiency. While the importance of human capital in enhancing operational efficiency is widely recognised, the effect of organisation capital has not been well documented in existing research. Our findings reveal a positive effect of organisation capital on inventory efficiency. We also identify underlying mechanisms that contribute to the positive impact of organisation capital on inventory efficiency. These include increased innovation, improved employee orientation and reduced financial constraints. Furthermore, our analysis shows that organisation capital strengthens the positive relation between inventory efficiency and firm performance.","PeriodicalId":335953,"journal":{"name":"Accounting & Finance","volume":"52 15","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The impact of organisation capital on inventory efficiency\",\"authors\":\"Tongxia Li, Chun Lu, Lei Xu\",\"doi\":\"10.1111/acfi.13272\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study examines the influence of organisation capital on inventory efficiency. While the importance of human capital in enhancing operational efficiency is widely recognised, the effect of organisation capital has not been well documented in existing research. Our findings reveal a positive effect of organisation capital on inventory efficiency. We also identify underlying mechanisms that contribute to the positive impact of organisation capital on inventory efficiency. These include increased innovation, improved employee orientation and reduced financial constraints. Furthermore, our analysis shows that organisation capital strengthens the positive relation between inventory efficiency and firm performance.\",\"PeriodicalId\":335953,\"journal\":{\"name\":\"Accounting & Finance\",\"volume\":\"52 15\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-05-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting & Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1111/acfi.13272\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting & Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/acfi.13272","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The impact of organisation capital on inventory efficiency
This study examines the influence of organisation capital on inventory efficiency. While the importance of human capital in enhancing operational efficiency is widely recognised, the effect of organisation capital has not been well documented in existing research. Our findings reveal a positive effect of organisation capital on inventory efficiency. We also identify underlying mechanisms that contribute to the positive impact of organisation capital on inventory efficiency. These include increased innovation, improved employee orientation and reduced financial constraints. Furthermore, our analysis shows that organisation capital strengthens the positive relation between inventory efficiency and firm performance.