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The impact of organisation capital on inventory efficiency

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  • Tongxia Li
  • Chun Lu
  • Lei Xu

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.

Suggested Citation

  • Tongxia Li & Chun Lu & Lei Xu, 2024. "The impact of organisation capital on inventory efficiency," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(4), pages 3751-3779, December.
    • Handle: RePEc:bla:acctfi:v:64:y:2024:i:4:p:3751-3779
    DOI: 10.1111/acfi.13272
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