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Article
Publication date: 6 February 2024

Jörg Rainer Noennig, Filipe Mello Rose, Paul Stadelhofer, Anja Jannack and Swati Kulashri

Digitalising cities requires new urban governance processes that account for rapidly changing environments and technological advances. In this context, agile development methods…

Abstract

Purpose

Digitalising cities requires new urban governance processes that account for rapidly changing environments and technological advances. In this context, agile development methods have become valuable, if not necessary. However, agile development contradicts public administration practices of risk aversion and long-term planning. The purpose of this study is to discuss practical avenues for navigating these two contradictions by adapting agile development to the needs of public sector organisations.

Design/methodology/approach

The authors review the collaborative elaboration of Dresden’s smart city strategy as a critical case study. Dresden’s smart city strategy was developed using agile development and quadruple-helix innovation. The year-long co-creation process involved stakeholders from various groups to conceive an integrated and sustainable vision for digitalisation-based urban development.

Findings

Despite the apparent contradictions, this study finds that key aspects of agile development are feasible for public sector innovation. Firstly, risks can be strategically managed and distributed among administration and non-administration stakeholders. Secondly, while delivering value through short iterative loops, adherence to formal processes remains possible. Informal feedback cycles can be harmoniously combined with official statements, allowing iterative progress.

Research limitations/implications

The empirical material is based on a single case study and thus risks overemphasising the general applicability of the proposed methods.

Practical implications

This paper outlines practical steps to greater agility for public administration engaged in digitalising cities. The paper conceptualises a forward and lateral momentum for the agile development of a smart city strategy that aims to reconcile formal policymaking processes with short-term loops and risk aversion with experimental value creation. This approach balanced risks, created value and enhanced the strategy‘s alignment with strategic frameworks, ultimately promoting innovation in the public sector.

Originality/value

This paper proposes a novel, empirically grounded conceptualisation of implementing agile methods that explicitly recognises the peculiarities of public administrations. It conceptualises the orchestrated and pragmatic use of specific agile development methods to advance the digitalisation of cities.

Details

Measuring Business Excellence, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 24 October 2008

Delfina Gomes, Garry D. Carnegie and Lúcia Lima Rodrigues

The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this…

2467

Abstract

Purpose

The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.

Design/methodology/approach

Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.

Findings

Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.

Originality/value

This study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 22 September 2020

Nilay Bıçakcıoğlu-Peynirci and Mustafa Tanyeri

Building upon insights from institutional theory and resource-based view (RBV), the aim of this study is to investigate the direct effects of stakeholder pressures on…

1087

Abstract

Purpose

Building upon insights from institutional theory and resource-based view (RBV), the aim of this study is to investigate the direct effects of stakeholder pressures on organizational resources, organizational capabilities and green export business strategy and to explore the indirect impacts of organizational resources and capabilities on the link between stakeholder pressure and green business strategy from an emerging economy.

Design/methodology/approach

A quantitative study was conducted to test the conceptual model within this study. In total, 235 questionnaires were collected from Turkish exporting manufacturing companies and the data was analyzed through structural equation modeling.

Findings

The results of the study demonstrated that stakeholder pressures have strong and positive effects on organizational resources and organizational capabilities for firms from emerging markets. Also, organizational resources, capabilities and stakeholder pressures have significant impacts on green export business strategy, which in turn, influences positively export market and financial performance.

Practical implications

Several implications were presented in this study via examining the forces affecting companies' environmental strategies and how implementing these strategies result in favorable gains in their international operations for emerging country exporters.

Originality/value

The contribution of this study lies in the under-researched context, in discussing the mutually and contradictory roles played by stakeholders and in examining determinants of the adoption of green strategies by emerging-market exporters. In this sense, stakeholders make the life of the company tougher at home by demanding a greener posture; on the other hand, by doing so, they prompt the company to be competitive when selling to developed markets.

Details

International Journal of Emerging Markets, vol. 17 no. 1
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 6 June 2022

Gonzalo Lorenzo, Alba Gilabert Cerdá, Alejandro Lorenzo-Lledó and Asunción Lledó

More and more diversity is present in our classrooms. As teachers, we must be able to respond to the different levels of learning presented by our students. Therefore, it is…

Abstract

Purpose

More and more diversity is present in our classrooms. As teachers, we must be able to respond to the different levels of learning presented by our students. Therefore, it is necessary to use the new emerging technologies as elements of response. Thus, the purpose of this paper is to develop a systematic and thematic review of the application of augmented reality (AR) in the learning of autistic students in the educational setting during the period 1996–2020 using the Web of Science and Scopus databases.

Design/methodology/approach

For this purpose, one of the bibliometric techniques called systematic and thematic review has been used. This technique is supported by the preferred reporting items for systematic reviews methodology, and it uses a quantitative and qualitative approach. The thematic analysis will be carried out on 28 documents based on a series of indicators, including sample size, hardware devices, way of storing the information and findings obtained in the research.

Findings

The results of the work indicate that the average size of the sample is three participants, and that the most worked area has been social skills using tablets. In addition, bookmarks are often used as an element of information storage in AR.

Originality/value

The main contribution of this work focuses on the establishment of a series of thematic variables that will serve for the later development of an action protocol for the creation of AR activities for autistic students.

Details

Journal of Enabling Technologies, vol. 16 no. 2
Type: Research Article
ISSN: 2398-6263

Keywords

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