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This paper aims to investigate the consequences of the coercive regulations for performance measurement and comparability that strengthened regional health authority’s control over organizations’ activities on management accountants’ relationship with clinician managers, who are the recipients of accounting information for decisional processes in health-care organizations. To achieve this aim, the research focuses on management accountants’ perception of their role and whether they perceive role conflict and role ambiguity.

A case study was undertaken in a public university hospital in the Emilia-Romagna region, Italy; 9 management accountants and 11 clinician managers were interviewed and secondary data analyzed.

Management accountants show low capabilities to support clinician managers’ decisional processes. Following the enactment of regulations, management accountants perform their role with a primary focus on functional responsibility. The focus on the provision of information to address regulations influenced management accountants’ capability to act as business partners in the organization. Because of the conflicting information needs from regulations and clinician managers, management accountants experience role conflict and ambiguity.

The paper has implications for policymakers, underlining the consequences of strict regulations on management accountants’ role. It also emphasizes the importance of revising accounting techniques to satisfy both regional requirements and clinician managers’ needs for decision-making.

The article contributes to knowledge related to the role of management accountants in health care. It explores, in particular, the consequences of coercive regulations in health-care organizations, adding knowledge to a field that remains quite unexplored.

The IOM report “To Err is Human” recommended Crew Resource Management (CRM) training to improve patient safety and teamwork in health care. However, the effectiveness of CRM training in health care is uncertain; this study aims to identify the effect of CRM training on communication and decision making, processes that are associated with better teamwork and patient safety.

Employees in two intensive care units at a US academic medical center, one with high training penetration (67 percent trained) and one with low penetration (27 percent), were observed and interviewed about CRM principles and teamwork.

The paper found differences between the units in communication and decision making; it argues that these processes are mediating processes necessary for the effective transfer of CRM training to improvement of safety outcomes.

This study adds to the growing literature concerning health care quality interventions.

The findings suggest that high levels of training concentration are needed, along with incentives for implementation of CRM principles to maximize effectiveness.

This study adds value to the literature by examining the processes mediating CRM training and its intended patient safety outcomes.

Key components of the logistics mix are described in an effort to create an understanding of the total logistics concept. Chapters include an introduction to logistics; the strategic role of logistics, customer service levels, channel relationships, facilities location, transport, inventory management, materials handling, interface with production, purchasing and materials management, estimating demand, order processing, systems performance, leadership and team building, business resource management.

Analyses the factors which determine family purchase behaviour. The family has traditionally been considered as an important decision‐making unit with respect to the large quantity of products and services which are purchased by households on a daily basis. Sets out to determine the variables which exert an influence when choosing a product or service (socio‐economic, individual, etc.). Concentration is centred on an analysis of the role of the spouses in an attempt to determine whether there exists a particular purchasing pattern according to the sex of the consumer. The empirical analysis has been carried out on the basis of a survey of 600 Spanish families. Using the Multiple Correspondence Analysis technique we can observe that joint decisions are made by young couples, only where the wife works, whilst in a situation where the wife does not work or the spouses have been married for many years, it is the husband alone who decides.

The purpose of this paper is to combine the uncertain methods of type-2 fuzzy sets and data envelopment analysis (DEA) evaluation model together. A new type-2 fuzzy DEA efficiency assessment method is established. Then the proposed procedure is applied to the poverty alleviation problem.

The research method is the DEA model, which is an effective method for efficiency assessment of social–economic systems. Considering the existence of the same efficiency values that cannot be ranked in the proposed DEA model, the balance index is introduced to solve the ranking problem of decision-making units effectively.

The results show that the proposed method can not only measure the efficiency of the existence of uncertain information but also deal with the ranking of multiple efficient decision-making units.

This paper selects type-2 fuzzy DEA model to express a lot of uncertain information in efficiency evaluation problems. We use the parameter decomposition method of type-2 fuzzy programming or the type-2 expectation values indirectly. The balance index is proposed to further distinguish the multiple effective decision-making units. Furthermore, this paper selects rural poverty alleviation in Hainan Province as a case study to verify the feasibility of the method. The relative efficiency values in different years are calculated and analyzed.

The long tradition in the public sector of introducing decision-making tools that then fail to live up to expectations has fueled a debate over the proper role of government. This paper suggests that the debate over government productivity may be misplaced. Public productivity may be hindered as a result of inappropriate use of decisionmaking tools for the allocation of resources. Thus, this paper argues for an enlarged repertoire of decision-making techniques. In particular, data envelopment analysis (DEA) is presented as an alternative often more appropriate than such commonly used techniques as cost-benefit ratio and regression analyses.

The garbage can model showed that what appears to be irrational and unpredictable choices can be explained by processes that regulate attention allocation and the availability of choice alternatives. Because attention to alternatives fluctuates, the model generates context-dependent choices: evaluations of alternatives depend on the mix of other alternatives considered. I re-examine the mechanisms by which fluctuating attention can cause context-dependent choices. Using insights from behavioral decision theory I demonstrate how adding fluctuating attention to a well-known model of organizational decision making generates context-dependent choices of a kind that could not be explained by a maximizing process.

The purpose of this research is to analyze differences between the roles of HR managers at the corporate and unit level in the specific context of the hospitality industry.

Semi‐structured interviews with 12 HR managers in three countries, complemented by a short questionnaire, yielded quantitative data on Ulrich's HR roles, work time spent in various roles and various degrees of involvement in decision making. Respondents also provided qualitative accounts of their roles.

Distinct differences exist between HR work at the corporate and unit level. Whereas unit level managers tend to focus on their role as “administrative experts” and “employee champions”, corporate level managers stressed their role as “strategic partners” and “change agents”. Corporate level managers benefit from earlier involvement in organizational decisions than those at unit level.

A comparatively small convenience sample of 12 HR managers was used. This limitation is mitigated, however, by the inclusion of managers from three different countries and a good balance of corporate and unit level managers in the sample.

The research provides clear evidence of a lack of strategic HR orientation at both the unit and the corporate levels. These results should help corporate decision‐makers rethink and reorient the activities of HRM in their organizations and strengthen its role in organizational decision making.

Despite the popularity of the Ulrich model, there is hardly any empirical research on differences in HR management across organizational levels. The present study explores this topic with a particular focus on the hospitality industry.

Discusses the use of optimizing techniques such as linear programming (LP) in managerial decision making. Argues that while LP has always offered a powerful tool for solving allocation type problems, the technique was rarely used except in large organizations. Lack of use has often been due, not to the limitations or assumptions associated with the technique, but to the need to use expensive and unintuitive application software which required extensive knowledge and training. Argues that new advances in spreadsheet software now offer the decision‐maker a powerful yet easy‐to‐use way of applying linear programming which can greatly enhance decision‐making effectiveness. Uses a simple example to contrast different approaches to solving allocation type problems and concludes that linear programming should now become an essential tool within the decision‐makers’ portfolio of problem‐solving techniques.

The purpose of this study is to investigate differences between individual and collective budgeting decisions with respect to budgetary slack creation and task performance. While a great deal of research exists in the area of budgeting, to our knowledge, no prior studies have dealt with budget settings in a collective (e.g. small group or cross-functional team) environment. Accordingly, the current study examines differences in slack creation and task performance using a two (decision mode: individual vs. collective decision) by two (incentive contract: slack-inducing vs. truth inducing) between-subjects experimental design. A total of 295 students participated in the experiment (79 individuals and 72 three-person collective units). As expected, individuals and collective decision-makers created significantly more slack under a slack-inducing contract than a truth-inducing contract. Additionally, as anticipated, collective decision-makers created more slack than individuals under a slack-inducing contract. Unexpectedly, however, collective decision-makers created more slack than individuals using a truth-inducing contract. Task performance was significantly different between individuals and collective unit members, such that performance of former exceeded latter, as hypothesized. Finally, preliminary analysis indicated that choice shift occurred in the collective units, such that the units became more cautious in setting budget goals than individuals under both incentive contract conditions.