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1 – 4 of 4Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at…
Abstract
Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at the discretionary accrual in General financial information statement.
Design/Methodology/Approach – Literature review models used in research aimed at detecting any company that performs the company’s discretion to fulfill the accrual of interests internally. This research study also discusses the relationship between earnings and discretionary manager behavior.
Findings – The researcher wants to re-examine the hypothesis of market efficiency on Indonesia’s capital market. The current company information technology uses greatly influences worldwide investor interest to invest on Indonesian’s capital market. Emerging Indonesia Capital market status becomes very interesting to be studied.
Originality/Value – It also presented the shortcomings of current research and the trends for future study in capital market.
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Anna-Therése Järvenpää, Johan Larsson and Per Erik Eriksson
For a number of years, the construction industry has seen an ongoing shift from design-bid-build to design-build contracts. This transition in contract type entails changes for…
Abstract
Purpose
For a number of years, the construction industry has seen an ongoing shift from design-bid-build to design-build contracts. This transition in contract type entails changes for both the organizations and the individuals involved. Consequently, the purpose of this paper is to investigate how the client manages the transition between the different contract types from an organizational change perspective in a project-led organization.
Design/Methodology/Approach
A multiple case study of six infrastructure projects with DB contracts, all managed by the Swedish Transport Administration, was conducted. The major source of data is semi-structured interviews with respondents from both the client and the contractors.
Findings
Results suggest that the transition has resulted in a mix of design-bid-build and design-build as contract type owing to issues when changing in a project-led organization. A change in vision also requires a concomitant change in culture, systems and roles.
Research Limitations/Implications
The study only includes cases from the Swedish transport infrastructure sector, which limits the generalizability. The findings are also indicative owing to the small number of cases.
Practical Implications
The findings further our understanding of managing change in complex projects, which might help practitioners to manage change in a more integrated way.
Originality/Value
The findings enrich our understanding of the systemic change that a switch in contract types can have in inter-organizational complex projects such as transport infrastructure projects. Furthermore, it emphasizes the intricate task of change management in project-led organizations and its effects on roles and responsibilities.
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