The efficient delivery of e-commerce parcels is heavily reliant on the performance of couriers, who represent a critical interface between businesses and end-users, thus influencing the competitive positioning of companies within the logistics sector. This study seeks to analyse the pivotal role of couriers in e-commerce delivery by evaluating various operational activities associated with the delivery process. Through an extensive literature review and analysis of company-provided data, nine key performance criteria were identified: daily delivery volume, average delivery time, delivery accuracy, monthly complaint rate, customer satisfaction ratings, route efficiency, professionalism, incidence of damaged shipments, and overtime rate. Subsequently, 20 courier alternatives were assessed based on these criteria, with the objective of ranking their relative performance in the delivery process. A novel methodological approach, integrating the CRiteria Importance Through Intercriteria Correlation (CRITIC) and Multi-Attributive Border Approximation Area Comparison (MABAC) techniques, was adopted to determine the criteria weights and rank the couriers, respectively. The CRITIC method was employed to compute the relative importance of each criterion, while the MABAC method was utilised to rank the couriers according to their performance. The results indicated that courier alternative A16 achieved the highest performance ranking, whereas alternative A15 was ranked lowest. The findings underscore the robustness of the proposed model and its potential applicability to similar decision-making challenges in related domains, such as supply chain management and logistics. This study highlights the importance of performance-based assessments in improving operational efficiency and enhancing the overall effectiveness of logistics networks.
This study investigates the evolving role of Chief Financial Officers (CFOs) within Maltese listed companies, with a focus on two key objectives: Examining CFOs’ involvement in business development and their collaboration with other senior managers, and evaluating the relative importance they assign to business development compared to their traditional financial responsibilities. Through a qualitative mixed-methods approach involving twenty-two semi-structured interviews with CFOs, the research provides nuanced insights into the expanding scope of their roles. Findings reveal a clear transformation: CFOs are no longer confined to financial oversight but are increasingly involved in shaping business development strategies. Their contribution to cross-functional initiatives demonstrates a growing need for collaboration with senior executives across departments, positioning CFOs as central figures in strategic decision-making. Many CFOs indicated that business development now commands more of their time than traditional financial duties, reflecting a shift in priorities that enhances their influence and status within the organisational hierarchy. This increased strategic engagement is not only reshaping the perception of the CFO role but also endowing CFOs with a more diverse skill set, extending beyond finance to include leadership, innovation, and cross-departmental communication. While prior literature has explored the broader evolution of the CFO position, this study makes a unique contribution by narrowing its lens specifically to CFOs' roles in business development within the Maltese context. It highlights how their expanding responsibilities in this domain are crucial for driving organisational growth and adaptability in a dynamic business environment. As a result, CFOs are emerging as integral members of executive teams, with their strategic input influencing core aspects of company direction. This redefined role underscores the importance of recognising CFOs not just as financial stewards, but as key architects of business strategy and development, equipped with the vision and capability to lead beyond traditional finance functions.
Open Access
Journal Metrics
Journal Overview
Associated Journals