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1 – 10 of over 1000
Article
Publication date: 10 October 2008

Cassandra Seow‐Ling Yee, Setsuo Otsuka, Kieran James and Jenny Kwai‐Sim Leung

The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company…

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Abstract

Purpose

The purpose of this paper is to discuss the impact that Japanese culture has on the budgeting process, using insights gained from the literature and from a single company small‐sample pilot study. It provides a research agenda which links specific aspects of Japanese culture to predictions about Japanese groups' budgetary, performance evaluation and variance investigation practices.

Design/methodology/approach

The approach takes the form of a detailed literature review of the relevant literature in accounting, education and sociology, which considers how Japanese culture systematically differs from Western culture, and a small‐sample pilot study.

Findings

It was found that the Singaporean subsidiary of the Japanese MNC studied uses common Japanese budgeting practices, as previously documented by Ueno and Sekaran. Line managers are rewarded based on overall actual company‐wide profit, consistent with the Japanese collectivist group‐orientation which is itself a product of Confucianism. Although variances are used to rectify operational problems on a timely basis, line managers are not rewarded for outperforming the budget – the budget is a stick, but there is no offsetting carrot. An interviewed line manager (Chinese Singaporean, Purchasing) expressed mixed feelings about the current reward system and a preference for rewards based on outperforming his own budgetary target. This observation is consistent with some research in the educational literature suggesting that the Chinese tend to be less collectivist than the Japanese.

Originality/value

As a literature review the paper provides a synthesis of a diverse variety of sources. The literature review and pilot study findings add to the accounting literature by studying in greater detail than prior studies exactly how and why Japanese culture characteristics will and should affect budgetary practice. The paper should be of special value and interest to higher‐degree and early‐career researchers.

Details

Managerial Auditing Journal, vol. 23 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 30 August 2011

C.C. Hang, Jin Chen and Dan Yu

This paper aims to present an assessment framework which captures the essential characteristics and holistic success factors for disruptive innovation based on the original theory

9239

Abstract

Purpose

This paper aims to present an assessment framework which captures the essential characteristics and holistic success factors for disruptive innovation based on the original theory of Christensen, a number of clarifications as reported in the literature and a study of known, successful cases in the literature.

Design/methodology/approach

The framework was designed based on the improved understanding of disruptive innovation challenges and on the holistic consideration of innovation as a dynamic process. It consists of structured questions which could be used to guide detailed data collection and analysis needed to answer the key questions which constitute the assessment framework. They are grouped under market positioning, technology and other favourable drivers.

Findings

A simple yet comprehensive assessment framework for disruptive innovation has been developed. Two of the known successful cases, namely the steel minimill of Nucor and the 3.5 inch disk drive of Conner/Seagate, were presented in more detail to illustrate the use of this systematic framework in assessing the success potential of these cases of disruptive innovations in either the low‐end or new markets. A third and fairly new example, that of the limited mobile phone system/product of UTStarcom, was then presented to illustrate a case where the framework revealed reasons for potential failure. A fourth example of Google's web‐based office applications then illustrated how the framework might be used to study the disruptive potential of a new product.

Originality/value

This paper enables a more accurate and systematic assessment of disruptive innovation. The framework also has the potential to be further developed into a systematic tool for answering the question of whether the disruptive innovation theory could indeed be used to provide ex ante prediction of the success of a new disruptive innovation.

Details

Foresight, vol. 13 no. 5
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 20 March 2018

Tien-Yu Hsu, HsinYi Liang, Chuang-Kai Chiou and Judy C.R. Tseng

The purpose of this paper is to develop a blended mobile game-based learning service called CoboChild Mobile Exploration Service (hereinafter CoboChild) to support children’s…

1054

Abstract

Purpose

The purpose of this paper is to develop a blended mobile game-based learning service called CoboChild Mobile Exploration Service (hereinafter CoboChild) to support children’s learning in an environment blending virtual game worlds and a museum’s physical space. The contextual model of learning (CML) was applied to consider the related influential factors affecting museum learning and to promote children’s continuous learning and revisit motivations.

Design/methodology/approach

CoboChild provides a thematic game-based learning environment to facilitate children’s interactions with exhibits and other visitors. A practical system has been implemented in the National Museum of Natural Science (NMNS), Taiwan. A questionnaire was used to examine whether CoboChild can effectively fulfill the CML and to evaluate the impacts on museum learning.

Findings

CoboChild effectively fulfilled the CML to facilitate children’s interactive experiences and re-visit motivations in the blended mobile game-based learning environment. Most children described the system as providing fruitful playfulness while improving their interpretations of exhibitions and learning experiences.

Practical implications

CoboChild considers the related contextual influences on the effective support of children’s learning in a museum, and builds a child-centered museum learning environment with highly integrated blended learning resources for children. CoboChild has been successfully operating in the NMNS since 2011.

Originality/value

This study developed a blended mobile game-based learning service to effectively support children’s learning in museum contexts. The related issues are shown to improve the design of blended museum learning services. This innovative approach can be applied to the design of other child-centered services for engaging children’s interactive experiences in museums.

Details

Data Technologies and Applications, vol. 52 no. 3
Type: Research Article
ISSN: 2514-9288

Keywords

Article
Publication date: 21 June 2020

Noorlailie Soewarno and Bambang Tjahjadi

This study aims to investigate the intellectual capital–financial performance relationship using two models, namely the conventional Value-Added Intellectual Coefficient (VAIC…

2692

Abstract

Purpose

This study aims to investigate the intellectual capital–financial performance relationship using two models, namely the conventional Value-Added Intellectual Coefficient (VAIC) model and the adjusted Value-Added Intellectual Coefficient (A-VAIC) model.

Design/methodology/approach

This study is designed as a quantitative research focusing on the relationship between intellectual capital and financial performance of the banking industry in Indonesia. As many as 114 data are derived from the publicly listed banks on the Indonesia Stock Exchange for the period of 2012–2017. The multiple regression analysis is employed to test the hypotheses studied.

Findings

In general, the result confirms that intellectual capital affects financial performance. Although not all hypotheses of the study are supported by either the VAIC model or the A-VAIC model, the results provide a deeper and new insight on how each component of intellectual capital efficiency (human capital, structural capital, capital employed, innovation capital) relates to financial performance (return on asset, return on equity, asset turnover, price to book ratio). The results also justify that further improvements in measuring intellectual capital are still needed in the future.

Research limitations/implications

This study limits its generalization since the sample is only in the Indonesian banking industry. Notwithstanding the limitation, the results imply that the Indonesian banking managers need to be aware of intellectual capital management because of its strategic role in enhancing financial performance.

Practical implications

This study contributes to the intellectual capital literature by providing empirical evidence on the use of both models, namely the conventional VAIC and the A-VAIC in the Indonesian banking industry research setting which is never been studied before.

Social implications

This study has the social implication to the enhancement of the quality life of the society. The higher the quality of intellectual capital in the banking firms, the better the banks serve the needs of the community.

Originality/value

This study contributes to the IC literature by providing empirical research on the use of the VAIC model and the A-VAIC model in the Indonesian banking industry.

Details

Journal of Intellectual Capital, vol. 21 no. 6
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 19 July 2011

Mike Thompson

The purpose of this paper is to explore the extent to which Chinese classical virtues act as a restraint on consumerist hedonic values and the associated priority on profit…

2376

Abstract

Purpose

The purpose of this paper is to explore the extent to which Chinese classical virtues act as a restraint on consumerist hedonic values and the associated priority on profit maximisation by managers.

Design/methodology/approach

The paper is based on a literature review and adopts a reflective approach to the topic.

Findings

The paper considers how Chinese classical virtues are related to contemporary relational or indigenous values and how a social tension is created between these values and the hedonic values now present in Chinese urban society. Implications for management and management education are reviewed in the light of this tension.

Practical implications

The social unrest created by the privatisation of SOEs can be mitigated by the promotion of management education sensitised to the cultural norms and expectations of the Chinese people in relation to the role and responsibilities of managers. The Junzi (gentleman‐leader) archetype and the virtues of ren‐yi‐li are offered as exemplary features of a management seeking to balance social responsibility with profitability.

Originality/value

The paper highlights the social turbulence created by the advent of market economics in China and the concomitant rise of consumerism and the privatisation of state‐owned enterprises.

Details

Journal of Management Development, vol. 30 no. 7/8
Type: Research Article
ISSN: 0262-1711

Keywords

Book part
Publication date: 23 November 2016

Hank C. Alewine and Timothy C. Miller

This study explores how balanced scorecard format and reputation from environmental performances interact to influence performance evaluations.

Abstract

Purpose

This study explores how balanced scorecard format and reputation from environmental performances interact to influence performance evaluations.

Methodology/approach

Two general options exist for inserting environmental measures into a scorecard: embedded among the four traditional perspectives or grouped in a fifth perspective. Prior balanced scorecard research also assumes negative past environmental performances. In such settings, and when low management communication levels exist on the importance of environmental strategic objectives (a common practitioner scenario), environmental measures receive less decision weight when they are grouped in a fifth scorecard perspective. However, a positive environmental reputation would generate loss aversion concerns with reputation, leading to more decision weight given to environmental measures. Participants (N=138) evaluated performances with scorecards in an experimental design that manipulates scorecard format (four, five-perspectives) and past environmental performance operationalizing reputation (positive, negative).

Findings

The environmental reputation valence’s impact is more (less) pronounced when environmental measures are grouped (embedded) in a fifth perspective (among the four traditional perspectives), when the environmental feature of the measures is more (less) salient.

Research limitations/implications

Findings provide the literature with original empirical results that support the popular, but often anecdotal, position of advocating a fifth perspective for environmental measures to help emphasize and promote environmental stewardship within an entity when common low management communication levels exist. Specifically, when positive past environmental performances exist, entities may choose to group environmental performance measures together in a fifth scorecard perspective without risking those measures receiving the discounted decision weight indicated in prior studies.

Article
Publication date: 18 February 2019

Yijun Zhou, Yu Yang and Jyh-Bin Yang

Effective BIM application hinges on the development of appropriate strategies for its implementation. Though some strategies have been deployed to facilitate BIM implementation in…

2960

Abstract

Purpose

Effective BIM application hinges on the development of appropriate strategies for its implementation. Though some strategies have been deployed to facilitate BIM implementation in China, their outcomes are not clear. The purpose of this paper is to provide recommendations regarding appropriate strategies for promoting the development and implementation of BIM in China based on lessons learned from advanced implementation experiences in other countries.

Design/methodology/approach

First, existing strategies are investigated and barriers to BIM implementation mentioned in previous studies are summarized. Then, the identified barriers are mapped to the strategy contents. Finally, a comparative analysis on different areas is conducted to propose suggestions for identified items of BIM implementation strategies that need to be improved.

Findings

Six unaddressed barriers to BIM implementation strategies in China were identified from the mapping results: insufficient government lead/direction, organizational issues, legal issues, high cost of application, resistance to change of thinking mode and insufficient external motivation.

Originality/value

The findings of this study can be used to facilitate the development of appropriate strategies within the public and private sectors for promoting BIM implementation in China and elsewhere.

Details

Engineering, Construction and Architectural Management, vol. 26 no. 3
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 22 February 2011

Hamid Ullah

Petri net (PN) and queuing theory are used in performance analysis of a flexible manufacturing system (FMS). They are used to determine the FMS measures of performance. These…

Abstract

Purpose

Petri net (PN) and queuing theory are used in performance analysis of a flexible manufacturing system (FMS). They are used to determine the FMS measures of performance. These measures of performance include optimal work‐in‐process (WIP), lead time, production rate, machine utilization, and number of servers at each station. The purpose of this paper is to present a comparison between PN and queuing network tools to determine the optimum values for FMS measures of performance.

Design/methodology/approach

PN model with dual kanban and closed queuing network are used for analysis and performance evaluation of FMS. Integrated network analyzer and Lingo softwares are used for performance evaluation of FMS by PN tool. CANQ software is used for performance evaluation of FMS by queuing network. In both the approaches, the throughput is bounded by the utilization of the bottleneck machines.

Findings

The comparison shows that for the given number of servers, PN gives better values of performance measures for FMS. The PN optimization gives minimum WIP corresponding to the maximum production rate. Minimum WIP leads to minimum lead time.

Research limitations/implications

The results are concluded based on one case study. In future research, the results may be achieved by doing more case studies with different numbers of system parameters and/or parameter settings.

Practical implications

Using the PN model, the production manager may design, analyze, evaluate, and even optimize the layout of the production system for minimum WIP, maximum throughput, and reduced lead time. The determination of the total WIP, total number of stations in the production system, and the number of servers at each station may be helpful in shop floor management. It may result in more production efficiency along with ease of supervision.

Originality/value

This paper presents a first novel comparison of its kind between PN and queuing network for evaluation of FMS.

Details

Assembly Automation, vol. 31 no. 1
Type: Research Article
ISSN: 0144-5154

Keywords

Article
Publication date: 19 February 2013

Izan Mustapa, Robert Shanks and Ing Kong

A hot compaction method has been used to form all-PLA composites by partial melting and fusion of fibres in non-woven mats where the matrix phase is formed from partially melted…

Abstract

A hot compaction method has been used to form all-PLA composites by partial melting and fusion of fibres in non-woven mats where the matrix phase is formed from partially melted fibres and the reinforcement phase is the original PLA fibres that remain. Compaction required a minimum of 10 min heating at temperature range 172°C to 176°C under a load of 2.4 MPa. An advantage is that the oriented high tensile strength fibre properties are retained, while matrix adhesion is strong because melt adhesion is provided by the same polymer. The all-PLA composite structure was confirmed using scanning electron microscopy (SEM) and wide-angle X-ray scattering. Mechanical properties were evaluated from modulated force thermo-mechanical analysis. The temperature window below melting temperature of PLA of about at 172°C to 176°C was found as the optimum temperature for all-PLA composites with optimum properties. SEM study also shown the gaps between the fibers are filled with recrystallised material that has melted from the original fibres.

Details

World Journal of Engineering, vol. 10 no. 1
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 1 April 2005

Li‐teh Sun

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American…

Abstract

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Details

International Journal of Sociology and Social Policy, vol. 25 no. 4/5
Type: Research Article
ISSN: 0144-333X

Keywords

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