Research Article
Research on the Moderating Role of Internal Controls in Supply Chain Management and Business Performance--An Empirical Analysis Based on the Data of Listed Companies of A-share Food Enterprises
@INPROCEEDINGS{10.4108/eai.27-10-2023.2342004, author={Xiaohong Li and Tiantian Wang}, title={Research on the Moderating Role of Internal Controls in Supply Chain Management and Business Performance--An Empirical Analysis Based on the Data of Listed Companies of A-share Food Enterprises }, proceedings={Proceedings of the 4th International Conference on Economic Management and Big Data Applications, ICEMBDA 2023, October 27--29, 2023, Tianjin, China}, publisher={EAI}, proceedings_a={ICEMBDA}, year={2024}, month={1}, keywords={internal control; supply chain integration; multiple linear regression; empirical analysis}, doi={10.4108/eai.27-10-2023.2342004} }- Xiaohong Li
Tiantian Wang
Year: 2024
Research on the Moderating Role of Internal Controls in Supply Chain Management and Business Performance--An Empirical Analysis Based on the Data of Listed Companies of A-share Food Enterprises
ICEMBDA
EAI
DOI: 10.4108/eai.27-10-2023.2342004
Abstract
The era of digital economy brings unprecedented challenges and opportunities to food companies. In order to cope with the challenges and rapidly increase competitiveness, enterprises should focus on supply chain management from the concept of overall process, and how food enterprises can strengthen supply chain integration and increase competitiveness has become a hot spot of scholars' research.We therefore divide supply chain management into two dimensions: supplier integration and customer integration, and introduce internal control as a moderating variable to construct a theoretical model related to the impact of supply chain management on operational performance of food enterprises. The relationship between supply chain management and corporate performance is then examined by selecting A-share listed companies in the food industry from 2012 to 2021 as samples for the multiple linear regression model. The model is validated by using the data analysis software stata and observing the results of the multiple linear regression. The results show that both supplier integration and customer integration are successful in enhancing firm performance, while internal control moderates the impact of supplier integration and customer integration on firm performance.