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Book part
Publication date: 6 May 2003

Robert C Kee

Theeuwes and Adriaansen (1994), among others, have asserted that activity-based costing (ABC) is inappropriate for operational decision-making. In this article, ABC is…

Abstract

Theeuwes and Adriaansen (1994), among others, have asserted that activity-based costing (ABC) is inappropriate for operational decision-making. In this article, ABC is modified to reflect separate flexible and committed cost driver rates for an activity. This enables the model to reflect the difference in the behavior of an activity’s flexible and committed costs needed for operational planning decisions. The modified ABC facilitates determining the resources required to produce the product mix developed from the firm’s strategic plan and the excess capacity that will result. The modifications made to ABC aid in determining an optimal product mix when the firm has excess capacity, while the traditional ABC may not. Equally important, it facilitates measuring the financial implications of the resource allocation decisions that comprise the firm’s operational plan. As the operational plan is implemented, operational control is used to ensure that it is performed in an efficient and effective manner. The modified ABC enables the firm’s managers to compute the different types of deviations that arise from using flexible and committed resources at the unit, batch, and product levels of the firm’s operations. This aids in understanding problematic aspects of the firm’s operations and identifying where management resources are needed to improve operational efficiency.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-207-8

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Article
Publication date: 1 April 2003

Paul F. Skilton

Organizational flexible integration capability equips organizations to deal with the whole range of problems presented by dynamic environments. Adopting the language of…

Abstract

Organizational flexible integration capability equips organizations to deal with the whole range of problems presented by dynamic environments. Adopting the language of dynamic capability research we advance four components that constitute flexible integration capability. These are a dominant logic of opportunity, a wide variety of problem solving projects, the deployment of portable integration expertise, and organizational practices support the development of portable integration expertise. Of these four portable integration expertise is a purely individual level capability. Organization level flexible integration capability is founded on the development of portable integration expertise by individuals. Organizations can facilitate portable integration expertise by structuring careers, valuing long term goals and objectives, adopting knowledge management practices and being receptive to external sources of knowledge.

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The International Journal of Organizational Analysis, vol. 11 no. 4
Type: Research Article
ISSN: 1055-3185

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Article
Publication date: 23 September 2019

Muhammad Irfan and Mingzheng Wang

The purpose of this paper is to analyze the effects of data-driven capabilities on supply chain integration (SCI) and competitive performance of firms in the food and…

Abstract

Purpose

The purpose of this paper is to analyze the effects of data-driven capabilities on supply chain integration (SCI) and competitive performance of firms in the food and beverages (F & B) industry in Pakistan.

Design/methodology/approach

The authors adopt the structural equation modeling approach to test the proposed hypotheses using AMOS 23. Survey data were collected from 240 firms in the F & B industry in Pakistan.

Findings

The results revealed that SCI (i.e. internal integration (II) and external integration (EI)) significantly mediates the effect of data-driven capabilities (i.e. flexible information technology resources and data assimilation) on a firm’s competitive performance. In addition to the direct effects, II also has an indirect effect on competitive performance through EI.

Practical implications

The study has several implications for managers in the context of big data application in food supply chain management (FSCM) in a developing country context. The study posits that firms can achieve excellence in performance by governing data-driven supply chain operations. The study also has implications for distributors and importers in the F & B industry. The cloud-based sharing of data can improve the operational performance of channel members while reducing their overall cost of operations. In practice, food franchises largely get the advantage of shared resources of their suppliers in managing orders, payments, inventory and after-sales services.

Originality/value

The study is novel and deepens the understanding about the use of big data in FSCM keeping in view the industry trends and stakeholder’s priorities in a developing country context.

Details

British Food Journal, vol. 121 no. 11
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 5 November 2020

Pradeep Kumar

This study aims to identify the constituents of internal flexibility in health-care organizations for achieving sustainability. The study incorporates resources-based…

Abstract

Purpose

This study aims to identify the constituents of internal flexibility in health-care organizations for achieving sustainability. The study incorporates resources-based theory and resource-dependence theory to illustrate how health-care organizations exhibit internal flexibility to redress environmental uncertainties and maximize organizational responsiveness.

Design/methodology/approach

This paper conducts a case study in a health-care organization to explore how health-care organizations acquire several resources for attaining internal flexibility. A survey of health-care professionals was conducted to assess the relationships using partial least squares-structural equation modeling.

Findings

In the present study, the dimensions of internal flexibility in health-care organizations are identified. This study also established internal flexibility as a higher-order factor and explained its underlying aspects as a value-laden perspective on sustainability.

Research limitations/implications

The study was conducted in the public health-care context in India. The framework needs to be tested in another context. The sample size for the study was limited to health-care experts, which could be extended to include the customer’s perspective.

Originality/value

The study contributes to the body of knowledge by identifying the specific dimensions of internal flexibility and explains as a higher-order factor. It enhances the understanding of sustainability from a flexibility perspective of the firm.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

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Article
Publication date: 1 February 2008

Antonio J. Verdú‐Jover, José‐María Gómez‐Gras and Francisco J. Lloréns‐Montes

This paper aims to propose a model to assess managerial flexibility and its determinants.

Abstract

Purpose

This paper aims to propose a model to assess managerial flexibility and its determinants.

Design/methodology/approach

The authors perform a literature review to identify the main dimensions of managerial flexibility. Flexibility as a firm capability to co‐align the firm and the business environment permanently is deeply related to the notion of fit. The proposed model integrates different approaches to fit. Based on an empirical, transnational study, the research proposes a model for managerial flexibility.

Findings

Three types of flexibility are measured: managerial flexibility, financial flexibility and metaflexibility. Financial flexibility and metaflexibility determine the degree of managerial flexibility, which in turn has positive implications for performance.

Research limitations/implications

The variables included in the model are not exhaustive. The concept of fit implies a static perspective of flexibility.

Practical implications

The results are useful both for researchers and for practitioners. Researchers can benefit from a review of managerial flexibility and a methodology that combines different approaches to fit: matching, covariation and profile deviation. Practitioners can learn that managerial flexibility, articulated in some managerial practices, has positive effects on performance when they are in line with the requirements of the environment. In order to activate these practices, firms should maintain a commitment to learning capabilities and financial resources.

Originality/value

Three contributions are important for research. First, the paper proposes a model for explaining the nature of managerial flexibility. Second, it shows that flexibility and fit are interrelated concepts and that fit improves the measurability of flexibility. Third, managerial flexibility has positive implications for firm performance.

Details

Industrial Management & Data Systems, vol. 108 no. 1
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 26 February 2018

Ingo Winkler and Mustafa Khalil Mahmood

The purpose of this paper is to explore the work-related identity of temporary agency workers (TAWs), a topic that has received a limited amount of attention in previous research.

Abstract

Purpose

The purpose of this paper is to explore the work-related identity of temporary agency workers (TAWs), a topic that has received a limited amount of attention in previous research.

Design/methodology/approach

The study uses a qualitative method and draws upon interviews with 30 TAWs from four agencies in the south of Denmark in order to link the experiences, as narrated by Danish TAWs, to their identity.

Findings

The study unpacks the components of the TAWs’ work-related identity and provides an understanding of the self-notions that the TAWs mobilize to respond to the conditions of temporary agency work. It identifies six components of work-related identity: Being new and unfamiliar, demonstrating the ability to adapt, dealing with uncertainty, feeling inferior and marginalized, pursuing opportunities, and the necessity to impress others. Both the agency and the user-firm try to regulate the TAWs’ identity as they expect agency workers to be flexible and adaptable persons, who possess a high degree of self-control. In so doing they provide a template for identification that the workers have to respond to. The study shows that TAWs develop this identity along two dimensions: their liminal position between the agency and the user-firm; and prescribed identity templates as TAWs strive for autonomy and craft their own work-related identity.

Practical implications

There are managerial challenges with regard to motivation, tensions between temps and permanent staff, low levels of organizational commitment, well-being, and the performance of TAWs. These challenges can be better understood (and probably solved) when agencies and user-firms would take into account the agency workers’ struggle for identification. The paper demonstrates that the work-related identity of TAWs not only has consequences for their performance but also for their whole life. Furthermore, the constitution of agency workers as flexible resource has consequences for HRM in the user-firm.

Originality/value

The paper contributes to the limited amount of knowledge about the meanings that TAWs reflexively attach to themselves as they seek to make sense of the conditions of temporary agency work. Investigating their work-related identity helps to better understand the implications of temporary agency work based on the investigation of the agency workers’ experiences.

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Journal of Organizational Effectiveness: People and Performance, vol. 5 no. 2
Type: Research Article
ISSN: 2051-6614

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Article
Publication date: 23 September 2019

Dheeraj Joshi, M.L. Mittal, Milind Kumar Sharma and Manish Kumar

The purpose of this paper is to consider one of the recent and practical extensions of the resource-constrained project scheduling problem (RCPSP) termed as the…

Abstract

Purpose

The purpose of this paper is to consider one of the recent and practical extensions of the resource-constrained project scheduling problem (RCPSP) termed as the multi-skill resource-constrained project scheduling problem (MSRCPSP) for investigation. The objective is the minimization of the makespan or total project duration.

Design/methodology/approach

To solve this complex problem, the authors propose a teaching–learning-based optimization (TLBO) algorithm in which self-study and examination have been used as additional features to enhance its exploration and exploitation capabilities. An activity list-based encoding scheme has been modified to include the resource assignment information because of the multi-skill nature of the algorithm. In addition, a genetic algorithm (GA) is also developed in this work for the purpose of comparisons. The computational experiments are performed on 216 test instances with varying complexity and characteristics generated for the purpose.

Findings

The results obtained after computations show that the TLBO has performed significantly better than GA in terms of average percentage deviation from the critical path-based lower bound for different combinations of three parameters, namely, skill factor, network complexity and modified resource strength.

Research limitations/implications

The modified TLBO proposed in this paper can be conveniently applied to any product or service organization wherein human resources are involved in executing project activities.

Practical implications

The developed model can suitably handle resource allocation problems faced in real-life large-sized projects usually administered in software development companies, consultancy firms, R&D-based organizations, maintenance firms, big construction houses, etc. wherein human resources are involved.

Originality/value

The current work aims to propose an effective metaheuristic for a more realistic version of MSRCPSP, in which resource requirements of activities may be more than one. Moreover, to enhance the exploration and exploitation capabilities of the original TLBO, the authors use two additional concepts, namely, self-study and examination in the search process.

Details

Journal of Modelling in Management, vol. 14 no. 4
Type: Research Article
ISSN: 1746-5664

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Article
Publication date: 3 October 2019

Sanjay Chaudhary

Guided by the theory of dynamic capabilities and the knowledge-based view of an organization, the purpose of this paper is to examine the crucial role played by…

Abstract

Purpose

Guided by the theory of dynamic capabilities and the knowledge-based view of an organization, the purpose of this paper is to examine the crucial role played by entrepreneurial orientation and absorptive capacity in the relationship between strategic flexibility and firm performance, with a specific focus on small firms.

Design/methodology/approach

The study uses survey data collected from owners of 272 small businesses in India and follows the linear regression method to establish the link between strategic flexibility and firm performance. It hypothesizes that the strategic flexibility of a small firm impacts entrepreneurial orientation, and subsequently its performance, while absorptive capacity further enhances this relationship.

Findings

The conclusions drawn from the study provide empirical evidence on the mediating role of entrepreneurial orientation in the relationship between strategic flexibility and firm performance. The findings also point out that the potential absorptive capacity of a firm strengthens the relationship between its strategic flexibility and entrepreneurial orientation.

Research limitations/implications

The empirical findings of the study are limited to small firms from the automotive service industry.

Practical implications

The study contributes to the existing knowledge on managerial practice by pointing out the importance of strategic flexibility as a dynamic capability and illustrating its impact in the case of a small firm’s performance.

Originality/value

As yet, there is a dearth of empirical evidence derived from large samples of small firms. The study supplements available literature on dynamic capabilities and knowledge management.

Details

South Asian Journal of Business Studies, vol. 8 no. 3
Type: Research Article
ISSN: 2398-628X

Keywords

Content available
Article
Publication date: 15 January 2019

Eko Yi Liao, Victor P. Lau, Ray Tak-yin Hui and Kaylee Hao Kong

The purpose of this paper is to provide an updated and theory-driven meta-analysis of work–family conflict (WFC). The authors quantitatively review the relationships…

Abstract

Purpose

The purpose of this paper is to provide an updated and theory-driven meta-analysis of work–family conflict (WFC). The authors quantitatively review the relationships between WFC and three pairs of antecedents and several consequences.

Design/methodology/approach

A meta-analysis was conducted to investigate the research model. Specifically, the authors adopt a resource-based perspective (i.e. conservation of resources (COR) theory) to investigate the relationships between three pairs of antecedents (demand/control, autonomy/hours spent at both work and family domains and role overload/flexibility) and WFC. While COR theory argues that resource loss perceptions would generate much more influential impact on individuals comparing to that of resource gain, both favourable and unfavourable antecedents, representing resource gain and resource loss, respectively, are incorporated in each pair of antecedents. This inclusion of contrary antecedents allows the authors to investigate the comparison of the relationships between the favourable antecedents – WFC relationships and the unfavourable factors – WFC relationships. In addition, the authors analyse how and to what extent WFC influences employees’ attitudes (i.e. commitment), behaviours (i.e. performance) towards both work and family, and their career consequences.

Findings

The meta-analytical findings generally support the hypotheses. Work and family demands are found positively related to WFC, while having a control at either work or family would be negatively related to WFC. Perceiving a high level of autonomy at work is negatively related to WFC, and hours spend at work has a positive relation with WFC. Role overload at both work and family are associated with WFC, while having flexibility from work schedule would be negatively related to WFC. In addition, WFC is negatively related to employee career development outcomes.

Originality/value

First, the authors adopt a resource-based view to organise both favourable and unfavourable antecedents of WFC. Second, this paper aims at extending the investigation on WFC consequences to performance at both work and family, commitment to both work and family, and employee career outcomes, because all of them are critical consequences but not fully explored in previous meta-analyses. Third, this paper has incorporated newly explored correlates of WFC (e.g. employee career development-related outcomes) and quantitatively reviewed their relationships with WFC.

Details

Career Development International, vol. 24 no. 1
Type: Research Article
ISSN: 1362-0436

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Article
Publication date: 8 June 2015

Sara Tolf, Monica E. Nyström, Carol Tishelman, Mats Brommels and Johan Hansson

The purpose of this paper is to contribute to increased understanding of the concept agile and its potential for hospital managers to optimize design of organizational…

Abstract

Purpose

The purpose of this paper is to contribute to increased understanding of the concept agile and its potential for hospital managers to optimize design of organizational structures and processes to combine internal efficiency and external effectiveness.

Design/methodology/approach

An integrative review was conducted using the reSEARCH database. Articles met the following criteria: first, a definition of agility; second, descriptions of enablers of becoming an agile organization; and finally, discussions of agile on multiple organizational levels. In total, 60 articles qualified for the final analysis.

Findings

Organizational agility rests on the assumption that the environment is uncertain, ranging from frequently changing to highly unpredictable. Proactive, reactive or embracive coping strategies were described as possible ways to handle such uncertain environments. Five organizational capacities were derived as necessary for hospitals to use the strategies optimally: transparent and transient inter-organizational links; market sensitivity and customer focus; management by support for self-organizing employees; organic structures that are elastic and responsive; flexible human and resource capacity for timely delivery. Agile is portrayed as either the “new paradigm” following lean, the needed development on top of a lean base, or as complementary to lean in distinct hybrid strategies.

Practical implications

Environmental uncertainty needs to be matched with coping strategies and organizational capacities to design processes responsive to real needs of health care. This implies that lean and agile can be combined to optimize the design of hospitals, to meet different variations in demand and create good patient management.

Originality/value

While considerable value has been paid to strategies to improve the internal efficiency within hospitals, this review raise the attention to the value of strategies of external effectiveness.

Details

International Journal of Health Care Quality Assurance, vol. 28 no. 5
Type: Research Article
ISSN: 0952-6862

Keywords

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