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No matter how carefully components are machined and assembled, inaccurate fitting is a problem all manufacturers face. Putting the problem in Attewell‐Mycroshim's hands takes the…
Abstract
No matter how carefully components are machined and assembled, inaccurate fitting is a problem all manufacturers face. Putting the problem in Attewell‐Mycroshim's hands takes the stress from designers and engineers.
The current paper examines the relationships between watching television for various times of day and reading achievement for a subsample of third grade language minority (LM…
Abstract
Purpose
The current paper examines the relationships between watching television for various times of day and reading achievement for a subsample of third grade language minority (LM) students compared to third grade students in general.
Methodology
The analysis uses ECLS-K 1998–99 data to first test for significant differences between the two samples, then further explores these relationships using separate OLS multiple regression models, while controlling for past reading achievements and socioeconomic variation.
Findings
Building on more nuanced versions of displacement theory, this paper finds a positive relationship between reading achievement and watching television after dinner on weekdays specifically for LM students. For the general sample, watching TV on weekends or weekdays at any time period has no relationship with reading achievement.
Originality/value
This research suggests the potential for TV or perhaps other media to act as a lingual- or cultural-learning facilitator for LM students, being positively tied to reading achievement. The paper’s unique focus on multimedia use and LM students makes it particularly applicable to educators and public policy officials tasked with confronting the reading skills gap for a growing LM student population.
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Seleshi Sisaye and Jacob G. Birnberg
The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations…
Abstract
Purpose
The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations.
Design/methodology/approach
A theoretical framework integrating diffusion and organization learning theories is developed. Diffusion theory is used to describe the process whereby the innovation is implemented. Argyris' and Argyris and Schon's theory of organizational learning is used to describe the type of learning – single loop or double loop – required by the innovation. Finally, the works of Attewell, and of Schulz relating to organizational learning, and of Rogers and of Sandberg relating to adoption and diffusion theories, were utilized to identify and understand the potential pitfalls faced by managements implementing an accounting innovation.
Findings
The paper advances the notion that an organization's approach to learning and innovation should be of interest to management accounting researchers. The single‐loop (incremental/organizational development (OD)) and the double‐loop (radical/organizational transformation (OT)) learning influences the adoption (stage one) and diffusion (stage two) strategies that are appropriate for the design and implementation of management accounting innovations.
Originality/value
The paper makes an important contribution to the behavioral accounting literature by integrating sociological diffusion and organizational learning behavior literatures and relating them to management accounting research.
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Craig M. Parker and Tanya Castleman
The paper critiques a range of theories and evaluates their ability to provide a lens for explaining the idiosyncratic nature of small firms and their e‐business adoption…
Abstract
Purpose
The paper critiques a range of theories and evaluates their ability to provide a lens for explaining the idiosyncratic nature of small firms and their e‐business adoption decisions.
Design/methodology/approach
This literature review firstly summarises the existing research evidence that shows that small firms are idiosyncratic when it comes to e‐business adoption. It then critiques theories commonly used in the literature in this field to examine the extent to which they take this small firm idiosyncrasy into account when explaining e‐business adoption decisions.
Findings
The critical analysis shows that no commonly‐used theory adequately explains small firm adoption of e‐business because each omits important aspects of small firm idiosyncrasy. The analysis suggests that an integrated theoretical framework is needed. Preliminary ideas on this framework are provided.
Originality/value
Existing research generally applies a small number of selected theories and formulates research models of adoption factors. However, there is no systematic analysis of theories in this field and no consensus about theoretical frameworks. This paper addresses this limitation of the literature by critically evaluating the commonly used theories in terms of their individual suitability as lenses for explaining small firm e‐business adoption.
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The purpose of this paper is to investigate the impact of such contingency factors as top management support, business vision, and external expertise, on the one hand, and…
Abstract
Purpose
The purpose of this paper is to investigate the impact of such contingency factors as top management support, business vision, and external expertise, on the one hand, and enterprise resource planning (ERP) system success, on the other.
Design/methodology/approach
A conceptual model was developed and relevant hypotheses formulated. Surveys were conducted in two Northern European countries and a structural equation modeling technique used to analyze the data.
Findings
It was found that the three contingency factors positively influence ERP system success. More importantly, the relative importance of quality external expertise over the other two factors for ERP initiatives was underscored
Originality/value
It is argued that ERP systems are different from other information technology implementations; as such, there is a need to provide insights as to how the aforementioned factors play out in the context of ERP system success evaluations for adopting organizations. As was predicted, the results showed that the three contingency factors positively influence ERP system success. More importantly, the relative importance of quality external expertise over the other two factors for ERP initiatives was underscored. The implications of the findings for both practitioners and researchers are discussed.
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