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The Nature of Business Policy Business policy — or general management — is concerned with the following six major functions:

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.

Reports a study conducted to determine whether or not there were differences between descriptive and normative social responsibility values for managers who assume roles in different functional department clusters. The research findings support a conclusion that differences in CSRV profiles exist among three functional clusters: accounting/finance managers, marketing/distribution managers and general strategy/human resources/operations managers. These differences have implications for career and employment professionals in enhancing managerial recruitment, selection, placement, development and appraisal now and in the future.

How does career boundary-crossing affect an entrepreneur’s new venture? When entrepreneurs cross industry or functional boundaries to lead startups, they may lack specific experience needed for performance. Conversely, the diverse experiences they carry can enhance exploration and lead to the emergence of innovation in startups. We highlight important consequences of career boundary-crossing, using a multi-industry longitudinal sample of high-technology firms. We find that entrepreneurs who cross functional boundaries are more likely to lead their startups into new product areas. We also find that entrepreneurs’ industry boundary-crossing is associated with startup failure, but it also increases the probability of an IPO.

Although much has been written about management competencies, the literature is sparse in its consideration of specific competencies for services marketing decision making. This article considers the pertinent literature surrounding management competencies in the context of decision making for services management. A case description of a consumer services company is used to develop the argument. The case description focuses on the progression of the management decision makers’ competencies over a three‐year period. The importance of continually developing the competencies of the key decision makers in an organisation is emphasised, particularly in relation to the changing nature of managerial roles and responsibilities.

In recognising the need to research the concept of customer satisfaction the study aims to develop a strategic approach to measuring a customer′s satisfaction with a particular enterprise. The study is an attempt to (1) develop an overall concept of customer satisfaction; (2) provide a detailed relationship structure for implementation within a company; and (3) identify potential research areas. A basic premiss of the study is that the focus should be on maximising total product value to the customer; and then, second, that customer satisfaction of external customers is inter‐dependent on the satisfaction of internal customers. The framework of the research centres on a proposed model which integrates all aspects so as to maximise the potential of the organisation and all its subsystems to create and sustain satisfied customers. The approach begins with a conceptualisation phase in which the concept of customer satisfaction is explored. Attributes are then classified into services and this is then extended to integrate the internal customer into a total service model; applying gap‐analysis to this model. Enterprise satisfaction provides the basis for extending the total service model; positioning is applied to the customer satisfaction strategy; and operationalising of this strategy is proposed through an implementation model.

In this chapter, each of the completed models of curriculum is presented and evaluated using criteria from the attributes of effective curricula discussed in Chapter 1. Explanations of the design strategies that are used to demonstrate each attribute in a differentiated manner are included. The evaluation process provides an evaluation methodology to demonstrate the effectiveness of each model of a curriculum in a credible and trustworthy way.

In the previous chapters, the individual parts of the curricula were configured, aligned, and interconnected to deliver specific outcomes in each learning module. In this chapter, the components of each curriculum are assembled into one table to exhibit the order contained within each learning module within the overall curriculum. The standards for curricular attributes adopted at the beginning of the design process are the criteria for the evaluation of the completed curriculum. The strategies used to configure the components of each curriculum provide evidence of the curriculum’s characteristics, which demonstrate compliance with each criterion.

The evaluation of these attributes within a curriculum serves several purposes. First, they provide a checklist to guide the design process toward curricula that reflect these standards as developed by the profession of curriculum design in higher education. Second, they provide a measurement of the attributes of the curriculum to demonstrate the compliance of each curricular design with conventional standards. Third, these measurements can be compared with other institutional data to uncover correlations between the design assumptions and learner performance. These correlations often reveal unanticipated results, which inform the effectiveness of the instructional system.

These criteria are applied to the evaluation of the curriculum for each module to demonstrate the diverse manner in which each can be achieved in a discipline-specific manner. The compliance with these criteria is explained to be a matter of demonstration, as used in the discipline of qualitative research. These qualitative evaluations can then be compared with other operational data to understand the effectiveness of the design assumptions for each curriculum.

Facing the widely spread malaise in and through irresponsible practices of and by modern organizations, phenomenology can provide an approach that is helpful for assessing this situation as well as getting a renewed perception concerning work and life (Fay & Riot, 2007). In particular, it can contribute to a renewal of understanding and enacting responsibility in the lifeworld of business. Practically, it may also provide reflexive practitioners with clues that can trigger new and more responsible practices. The following phenomenological perspective on responsiveness is a kind of application of phenomenology (Harmon, 1990) for reevaluating the constitution of responsibility as capacity to respond adequately in and of organizations and its members. Part of the organizational realities for its members is that it is challenging them to act, speak, and express, that is, they are provoked to give answers. A corresponding responsiveness as an answering behavior can be defined specifically as one, in which there is openness for the points of view of both (or various) parties involved, and by which the setting of pattern and standards coevolve.³

This report discusses the problem of how to organise the activities of the firm in order to achieve efficient logistics performance. In reviewing over 50 books and articles (professional and academic) published before 1975, the author identifies seven major themes, ranging from timing the establishment of logistics departments to modern theories of “matrix” organisations. The results of a survey conducted by the author in 1974 are presented, and the difficulties of developing definitive conclusions or guides to action in this area are discussed. (This report was written while the author was a graduate student at the Harvard Business School.)

The purpose of this paper is to propose a business process management (BPM) governance model that sets BPM decision making, along with roles and responsibilities. The setting context of the study is a government‐owned corporation operating in Australia.

A qualitative case study examined and analysed organisational documents using a content analysis approach. Results of document analysis are used to inform a series of in‐depth interviews of key stakeholders in the organisation. Interviews are analysed using a constant comparison method to derive themes and build categories of description.

A BPM governance model is proposed. Results of thematic analysis are interpreted against the framework of the BPM governance model, leading to findings that include implications for theory and practice.

In practical terms, the research shows how BPM practice can be aligned and integrated with the corporate governance and management systems in the selected case study organisation.

Despite research identifying the importance of governance, along with associated capabilities, there has been little progress on how the abovementioned capabilities can be effectively deployed across an organisation. This paper addresses a gap in the literature relating to how to deploy BPM governance in an organisation.