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Article
Publication date: 27 September 2011

Nandish V. Patel and Ahmad Ghoneim

The aim of this paper is to examine empirically the relevance of the theory of deferred action for knowledge management systems (KMS) design in practice.

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1506

Abstract

Purpose

The aim of this paper is to examine empirically the relevance of the theory of deferred action for knowledge management systems (KMS) design in practice.

Design/methodology/approach

The study adopts a case study approach to examine knowledge work and knowledge management in virtual teamwork in a large UK telecommunications company to understand the occurrence of emergent knowledge and how it is managed by virtual team leaders. The section in the company studied is described as a “knowledge intensive organization” dealing with the company's e‐commerce activities.

Findings

The analysis confirms the complex adaptive system hypothesis – a complex system adapts to its environment through self‐organization. The data reveal the behaviour of the virtual team to be self‐organizing and adaptive to its environment. It confirms the knowledge tacitness hypothesis and social embeddedness of knowledge hypothesis as important determinants of knowledge sharing. Specifically, the data reveal the main issues concerning knowledge sharing practices of virtual team workers and the crucial team leader's role in the effectiveness of the teams' capability to develop social links to externalise and share tacit knowledge to accomplish tasks.

Research limitations/implications

In this paper, the authors contribute “emergent knowledge” as a third category of organizational knowledge in addition to the existing tacit and explicit knowledge that needs to be considered when designing KMS. It also derives socio‐technical systems design principles based on the theory of deferred action, and a tentative development process with metrics is then proposed for KMS design that caters for emergent, tacit, and explicit knowledge.

Practical implications

Existing models such as the SECI model do not acknowledge emergent knowledge or its conversion into explicit knowledge. The theory of deferred action is invoked to derive design principles, termed deferred systems design principles, to depict how explicit knowledge, tacit knowledge, and emergent knowledge can be represented to design knowledge management systems for “emergent organizations”.

Originality/value

The study contributes to the limited research and lack of consideration of emergent knowledge as an integral part of organizational knowledge, especially in an era of emergent organizations.

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Article
Publication date: 27 July 2010

Nandish V. Patel, Tillal Eldabi and Tariq M. Khan

The purpose of this paper is to address the problem of designing artificial complex adaptive systems, like information systems and organisations, by developing a…

Abstract

Purpose

The purpose of this paper is to address the problem of designing artificial complex adaptive systems, like information systems and organisations, by developing a proof‐of‐concept conceptual proto‐agent model.

Design/methodology/approach

The paper develops an exploratory proto‐agent model and evaluates its suitability for implementation as agent‐based simulation.

Findings

The paper focuses on understanding the effect of emergence when designing artificial complex adaptive systems and produces a proto‐agent model that identified agents and their behavioural rules for modelling.

Practical implications

In deferred action, agents act in emergent organisation to achieve predetermined goals. Since emergence cannot be predicted, information systems and organisation design approaches that cater for emergent organisation are required.

Originality/value

The deferred action construct is a synthesis of planned approaches and contingency approaches to design information systems. It recognises the effect of emergence on information systems.

Details

Journal of Enterprise Information Management, vol. 23 no. 4
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 1 February 1999

Nandish V. Patel and Zahir Irani

The question of evaluating evolutionary information systems is problematic because of the diverse range benefits and costs, which display differing natures. Increasingly…

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1860

Abstract

The question of evaluating evolutionary information systems is problematic because of the diverse range benefits and costs, which display differing natures. Increasingly, information systems have to cope with changing organisational needs that are further complicated by the limitations of “traditional” investment appraisal techniques. The complex interaction between the use of information technology (IT) and its changing organisational setting requires organisations to address how investments in IT/information systems should be evaluated. In this paper the authors consider the problem of evaluating IT/IS investments in dynamic organisational environments with a particular focus on tailorable information systems and the deferred systems design philosophy.

Details

Logistics Information Management, vol. 12 no. 1/2
Type: Research Article
ISSN: 0957-6053

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Article
Publication date: 1 April 2014

Gerben G. Meyer, Paul Buijs, Nick B. Szirbik and J.C. (Hans) Wortmann

Many transportation companies struggle to effectively utilize the information provided by tracking technology for performing operational control. The research as presented…

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2624

Abstract

Purpose

Many transportation companies struggle to effectively utilize the information provided by tracking technology for performing operational control. The research as presented in this paper aims to identify the problems underlying the inability to utilize tracking technology within this context. Moreover, this paper aims to contribute to solving these problems by proposing a set of design principles based on the concept of intelligent products.

Design/methodology/approach

The study as described in this paper adopts a design science research methodology consisting of three phases. First, a case study in a transportation company has been performed to identify the problems faced when utilizing tracking technology. Second, to overcome these problems, a set of design principles has been formulated. Finally, a prototype system based on the design principles has been developed and subjected to experimental and observational evaluation.

Findings

This paper identifies the problems associated with the utilization of tracking technology for the control of transport operations. Moreover, the proposed design principles support the development of information systems which overcome the identified problems and thereby enhance the utilization of tracking technology in a transportation context.

Originality/value

The commonly held perception that tracking technology will improve the ability to perform operational control does not unequivocally stand up to empirical scrutiny. While it is widely demonstrated that tracking technology is able to accurately capture the detailed operational information, it remains a fundamental challenge to transform this abundance of information into accurate and timely control decisions. This research provides a valuable contribution with respect to tackling this challenge, by identifying problems and providing solutions related to the utilization of readily available tracking technology.

Details

International Journal of Operations & Production Management, vol. 34 no. 4
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 June 2020

Francesco Ciampi, Giacomo Marzi, Stefano Demi and Monica Faraoni

Designing knowledge management (KM) systems capable of transforming big data into information characterised by strategic value is a major challenge faced nowadays by firms…

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1051

Abstract

Purpose

Designing knowledge management (KM) systems capable of transforming big data into information characterised by strategic value is a major challenge faced nowadays by firms in almost all industries. However, in the managerial field, big data is now mainly used to support operational activities while its strategic potential is still largely unexploited. Based on these considerations, this study proposes an overview of the literature regarding the relationship between big data and business strategy.

Design/methodology/approach

A bibliographic coupling method is applied over a dataset of 128 peer-reviewed articles, published from 2013 (first year when articles regarding the big data-business strategy relationship were published) to 2019. Thereafter, a systematic literature review is presented on 116 papers, which were found to be interconnected based on the VOSviewer algorithm.

Findings

This study discovers the existence of four thematic clusters. Three of the clusters relate to the following topics: big data and supply chain strategy; big data, personalisation and co-creation strategies and big data, strategic planning and strategic value creation. The fourth cluster concerns the relationship between big data and KM and represents a ‘bridge’ between the other three clusters.

Research limitations/implications

Based on the bibliometric analysis and the systematic literature review, this study identifies relevant understudied topics and research gaps, which are suggested as future research directions.

Originality/value

This is the first study to systematise and discuss the literature concerning the relationship between big data and firm strategy.

Details

Journal of Knowledge Management, vol. 24 no. 5
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 9 October 2019

Everard van Kemenade

The question answered in this paper is: what does the concept of emergence mean in the context of total quality management? The purpose of this paper is to develop a…

Abstract

Purpose

The question answered in this paper is: what does the concept of emergence mean in the context of total quality management? The purpose of this paper is to develop a definition for emergence by discovering the structure of the phenomenon and to suggest its implications for total quality management.

Design/methodology/approach

The concept analysis follows the method proposed by Walker and Avant (2014). A first step of the method is a general search on the internet and a literature review executed in scientific databases. Due to the limited search results in the field of quality management a support search has been done in three quality management journals and the method of berry picking was added.

Findings

This concept analysis provides attributes of the concept of emergence as well as antecedents and consequences. Emergence is the phenomenon where out of a network of interacting internal and external elements in the course of time arises a coherent new pattern, that is unpredictable, unexpected, unplanned and irreducible to the separate parts. To make emergence happen an organization needs to react to a complex environment that is in un-order far-from-equilibrium. It needs to be (part of) a complex adaptive system. Emergence might rather lead to a (dynamic) bandwidth wherein the result moves, than to a (static) new order.

Research limitations/implications

In the literature review little is found about the consequences of emergence. A hypothesis is formulated in this area that needs further research.

Practical implications

Only as the authors know and agree upon the definition and meaning of the concept of emergence and the characteristics of the Emergence Paradigm the authors can effectively adjust or develop quality management instruments and tools to support or facilitate emergence in complex organizations.

Originality/value

There is a limited amount of literature on systems theory and complexity theory in quality management. Even less on the phenomenon of emergence. There is no concept analysis on the subject of emergence.

Details

The TQM Journal, vol. 32 no. 1
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 4 February 2014

Demosthenes Akoumianakis

The purpose of this paper is to investigate boundary spanning tactics in a cross-organizational virtual alliance and discuss the analytical value of “digging” into…

Abstract

Purpose

The purpose of this paper is to investigate boundary spanning tactics in a cross-organizational virtual alliance and discuss the analytical value of “digging” into technology for excavating boundaries and understanding their dynamic and emergent features.

Design/methodology/approach

Although boundaries, their role and implications have been extensively investigated across a variety of online settings, the results are inconclusive as to the features of technology that create, dissolve or re-locate boundaries. This is attributed to the fact that in most cases technology is addressed as a black box – a discrete artefact of practice – without seeking justification for the inscribed functions that enable or constrain use. The paper overcomes these shortcomings by analysing digital trace data compiled through a virtual ethnographic assessment of a cross-organizational tourism alliance. Data comprise electronic traces of online collaboration whose interpretive capacity is augmented using knowledge visualization techniques capable of revealing dynamic and emergent features of boundary spanning.

Findings

Boundary spanning in virtual settings entails micro-negotiations around several types of boundaries. Some of them are either enforced by or inscribed into technology, while others are enacted in practice. Knowledge visualization of digital trace data allows “excavation” of these boundaries, assessment of their implications on distributed organizing of online ensembles and discovery of “hidden” knowledge that drives boundary spanning tactics of collaborators.

Practical implications

In cross-organizational collaborative settings, boundary spanning represents an enacted capability stemming from the intertwining between material and social/collective agencies. Consequently, boundaries surface as first class design constructs, directing design attention not only to features inscribed in technology (i.e. user profiles, registration mechanisms, moderation policies) but also the way such features are appropriated to re-shape, re-locate or dissolve boundaries.

Originality/value

An empirical data pool compiled through virtual ethnographic assessment of online collaboration is revisited and augmented with knowledge visualization techniques that enhance the interpretive capacity of the data and reveal “hidden” aspects of the collaborators’ boundary spanning behaviour and tactics.

Details

Journal of Enterprise Information Management, vol. 27 no. 2
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 6 May 2014

Chunhui Liu, Chun Yip Yuen, Lee J. Yao (posthumously) and Siew H. Chan

The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International…

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5040

Abstract

Purpose

The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards.

Design/methodology/approach

Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analyzed. Data from the German Frankfurt Stock Exchange are used to resolve the difficulty in comparing accounting standards across different markets and countries with different institutional factors and corporate governance issues. The unique feature of dual listing in the German Frankfurt Stock Exchange allows firms listing shares under the Prime Standard to report in accordance with either the US GAAP or the IAS/IFRS before the IFRS adoption by the European Union in 2005. Strong legal enforcement in Germany ensures that reporting under each standard is in close compliance to the standard under comparison. Extending extant IFRS vs US GAAP EM research with discretionary accruals, this research contributes to a more comprehensive understanding by also examining EM through deferred tax expense and EM through research and development investment.

Findings

The findings reveal that EM through research and development investment is significantly higher for the IAS/IFRS firms. Similar to prior findings, EM through accruals is not found to be significantly different between US GAAP and IAS/IFRS firms.

Originality/value

The findings of this study advance the understanding of differences between US GAAP and IFRS with data from Germany where legal enforcement of standards is strong. In particular, this study reveals that principles-based standards with imprecise rules like IAS/IFRS may encourage structured management due to the expectation of error costs and compliance uncertainty. The results inform regulators considering IAS/IFRS adoption. In addition, this research highlights the importance of considering real EM in US GAAP vs IAS/IFRS studies.

Details

Review of Accounting and Finance, vol. 13 no. 2
Type: Research Article
ISSN: 1475-7702

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Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

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Article
Publication date: 1 January 1986

L.G. Rayburn

Investigates how advertising within accountancy may have a holdover from one period to the next, but that usually the value of marketing assets is not shown on the balance…

Abstract

Investigates how advertising within accountancy may have a holdover from one period to the next, but that usually the value of marketing assets is not shown on the balance sheet. Highlights that human asset accounting has been presented as a way of valuing the labour force, with varying depreciation methods available for recognizing the deterioration and obsolescence of plant assets. Looks at advantages of recognizing marketing assets such that each operation's income or loss is more accurately reflected by improved matching of certain marketing‐related expenditures to the period in which the benefit accrues. Concludes that accountants are no longer justified in ignoring the issue of marketing assets by writing off all expenditures in the period incurred, because the result could be that the definition of income used lacks consistency.

Details

European Journal of Marketing, vol. 20 no. 1
Type: Research Article
ISSN: 0309-0566

Keywords

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