Search results

The usage of additive manufacturing (AM) technology in industries has reached up to 50 per cent as prototype or end-product. However, for AM products to be directly used as final products, AM product should be produced through advanced quality control process, which has a capability to be able to prove and reach their desire repeatability, reproducibility, reliability and preciseness. Therefore, there is a need to review quality-related research in terms of AM technology and guide AM industry in the future direction of AM development.

This paper overviews research progress regarding the QC in AM technology. The focus of the study is on manufacturing quality issues and needs that are to be developed and optimized, and further suggests ideas and directions toward the quality improvement for future AM technology. This paper is organized as follows. Section 2 starts by conducting a comprehensive review of the literature studies on progress of quality control, issues and challenges regarding quality improvement in seven different AM techniques. Next, Section 3 provides classification of the research findings, and lastly, Section 4 discusses the challenges and future trends.

This paper presents a review on quality control in seven different techniques in AM technology and provides detailed discussions in each quality process stage. Most of the AM techniques have a trend using in-situ sensors and cameras to acquire process data for real-time monitoring and quality analysis. Procedures such as extrusion-based processes (EBP) have further advanced in data analytics and predictive algorithms-based research regarding mechanical properties and optimal printing parameters. Moreover, compared to others, the material jetting progresses technique has advanced in a system integrated with closed-feedback loop, machine vision and image processing to minimize quality issues during printing process.

This paper is limited to reviewing of only seven techniques of AM technology, which includes photopolymer vat processes, material jetting processes, binder jetting processes, extrusion-based processes, powder bed fusion processes, directed energy deposition processes and sheet lamination processes. This paper would impact on the improvement of quality control in AM industries such as industrial, automotive, medical, aerospace and military production.

Additive manufacturing technology, in terms of quality control has yet to be reviewed.

The purpose of this paper is to examine how accounting is implicated in the creation and maintenance of organizational boundaries. The analysis focuses on organizations subjected to conflicting objectives as a result of new public management (NPM) reforms.

The analysis is based on case studies of four cultural organizations (Show Caves) in Greece. Data are collected from semi-structured interviews, informal discussions and document analysis. The paper draws on Bourdieu’s concepts of “field”, “capital” and “habitus” and Llewellyn’s analysis of organizational boundary maintenance.

The study observes that NPM reforms contributed to shifting organizational boundaries – from cultural/archaeological to economic/financial and this resulted in conflicting organizational objectives. This subsequently created conflicts between key actors (municipal politicians, professional managers and anthropologists). These actors, depending on the positions (and habitus) they occupy, and the capital (political, cultural and symbolic) they hold, are able to bargain for resources (economic capital). The conflicting objectives (archaeological/cultural/historical, political and commercial) that emerged and the tensions that arose between the key players shaped the identities and boundaries of the Show Caves.

The study makes an original contribution by revealing the complexity and struggle between actors and the role of accounting in managing the boundaries. For example, the study explains how financial threshold and accountability structures function within these cultural organizations that are subjected to conflicting objectives in the context of NPM reforms.

The paper seeks to investigate decision‐making processes within hospital improvement activity, to understand how performance measurement systems influence decisions and potentially lead to unsuccessful or unsustainable process changes.

A longitudinal study over a 33‐month period investigates key events, decisions and outcomes at one medium‐sized hospital in the UK. Process improvement events are monitored using process control methods and by direct observation. The authors took a systems perspective of the health‐care processes, ensuring that the impacts of decisions across the health‐care supply chain were appropriately interpreted.

The research uncovers the ways in which measurement systems disguise failed decisions and encourage managers to take a low‐risk approach of “symptomatic relief” when trying to improve performance metrics. This prevents many managers from trying higher risk, sustainable process improvement changes. The behaviour of the health‐care system is not understood by many managers and this leads to poor analysis of problem situations.

Measurement using time‐series methodologies, such as statistical process control are vital for a better understanding of the systems impact of changes. Senior managers must also be aware of the behavioural influence of similar performance measurement systems that discourage sustainable improvement. There is a risk that such experiences will tarnish the reputation of performance management as a discipline.

Recommends process control measures as a way of creating an organization memory of how decisions affect performance – something that is currently lacking.

The decision of the Wolverhampton Stipendiary in the case of “Skim‐milk Cheese” is, at any rate, clearly put. It is a trial case, and, like most trial cases, the reasons for the judgment have to be based upon first principles of common‐sense, occasionally aided, but more often complicated, by already existing laws, which apply more or less to the case under discussion. The weak point in this particular case is the law which has just come into force, in which cheese is defined as the substance “usually known as cheese” by the public and any others interested in cheese. This reliance upon the popular fancy reads almost like our Government's war policy and “the man in the street,” and is a shining example of a trustful belief in the average common‐sense. Unfortunately, the general public have no direct voice in a police court, and so the “usually known as cheese” phrase is translated according to the fancy and taste of the officials and defending solicitors who may happen to be concerned with any particular case. Not having the general public to consult, the officials in this case had a war of dictionaries which would have gladdened the heart of Dr. JOHNSON; and the outcome of much travail was the following definition: cheese is “ coagulated milk or curd pressed into a solid mass.” So far so good, but immediately a second definition question cropped up—namely, What is “milk?”—and it is at this point that the mistake occurred. There is no legal definition of new milk, but it has been decided, and is accepted without dispute, that the single word “milk” means an article of well‐recognised general properties, and which has a lower limit of composition below which it ceases to be correctly described by the one word “milk,” and has to be called “skim‐milk,” “separated milk,” “ milk and water,” or other distinguishing names. The lower limits of fat and solids‐not‐fat are recognised universally by reputable public analysts, but there has been no upper limit of fat fixed. Therefore, by the very definition quoted by the stipendiary, an article made from “skim‐milk” is not cheese, for “skim‐milk” is not “milk.” The argument that Stilton cheese is not cheese because there is too much fat would not hold, for there is no legal upper limit for fat; but if it did hold, it does not matter, for it can be, and is, sold as “Stilton” cheese, without any hardship to anyone. The last suggestion made by the stipendiary would, if carried out, afford some protection to the general public against their being cheated when they buy cheese. This suggestion is that the Board of Agriculture, who by the Act of 1899 have the legal power, should determine a lower limit of fat which can be present in cheese made from milk; but, as we have repeatedly pointed out, it is by the adoption of the Control system that such questions can alone be settled to the advantage of the producer of genuine articles and to that of the public.

The purpose of this paper is to suggest a strong structuration-based framework for the study of management accounting change.

A retrospective field study was designed to investigate the impact of the 2008 financial crisis on budgeting and control practices of Greek hospitality organisations. Conduct analysis addresses agents’ perceptions of the changes upon themselves. Context analysis explores the changing context, and how the agents modified their in-situ control structures accordingly. The framework is demonstrated through one case study.

The agents in the case, triggered by the crisis, gradually come to criticise the way they practice budgeting. The first response is to practice budgeting more normatively, but later they criticise and modify these norms. As their formal mentalities co-mediated action, variance management became proactive rather than reactive. Variations in the ways agents draw upon structures – unreflectively or critically – and on how they act to reproduce structures – routinely or strategically – characterise change in management accounting practice. Agents’ reasoning and conduct leading to action is local, and these local changes in conduct and context are significant in understanding management accounting change.

This framework for studying management accounting change balances structural conditions of action, with action and interaction. It can be used to study how, why, and by whom institutionalised management accounting practices may change.

For many farmers across the USA the opportunity to sell their produce directly to the public in different ways allows them to avoid middle‐men and often reap higher benefits that are vital for their survival. However, to what extent do they fully maximise their produce? For instance, do farmers consider developing value‐added products when they have fruit or vegetable leftovers, or those with blemishes? The present paper aims to explore involvement in value‐added food production from the growers' standpoint.

Data were collected via telephone and face‐to‐face interviews among 30 farm owners located in the state of Alabama.

While the large majority of participating farmers (93.3 per cent) are involved in selling produce directly to the public, only 33.3 per cent are currently maximising their produce left‐overs, or unsellable produce by developing and marketing value‐added products such as jellies, jams and ice‐creams. Almost one fourth of farmers (23.3 per cent) would consider developing value‐added products. However, the lack of a commercial kitchen, a potentially considerable investment, is one significant barrier preventing the development of value‐added products.

Choosing only farmers that are already involved in retailing their own produce, and their low number (30) are limitations that may not allow for making generalisations of the study's findings.

In times where the threat of food crises is latent, the ability for food growers to maximise their harvests becomes critical. Because farm operators play a significant role in providing food for society at large, they should be accordingly supported to maximise their produce, including through the development of value‐added products.

The study provides a different view of value‐added produce, investigating this dimension from the farmers' viewpoint.

Using broad definitions of sustainable and non-sustainable consumer behavior, identifying key elements of these types of consumer behavior and differentiating between spirituality and religiosity, the purpose of this study is to develop and test a research model.

A systematic literature review was conducted to identify elements of the research constructs. Literature on sustainable business practices was particularly important. Once elements were identified, measures used in previous consumer behavior research were used to collect data from 116 undergraduate students enrolled in marketing and management classes at a major university located in the southwestern USA.

Results indicate that the level of a consumer’s spirituality affects both sustainable and non-sustainable consumer behavior. In addition, the model predicts that the level of a consumer’s religiosity has no impact on non-sustainable consumer behavior, and this prediction is verified by the study results.

As it is important for businesses to conduct sustainable business practices, it may also be beneficial to consumers to practice sustainable behavior. A significant predictor of this sustainable consumer behavior is spirituality, and it is important to distinguish spirituality from religiosity.

Sustainable consumer behavior is more thoroughly described. Also, religiosity and spirituality are delineated. Finally, for the first time, the separate and distinct impact of religiosity and spirituality on sustainable and non-sustainable consumer behavior is assessed.

Appreciative inquiry is an approach to action research that intends to create knowledge for social innovation. Such knowledge has the generative capacity to interrupt habitual practice and to create an inspiring sense of possibility that energizes novel action. How can appreciative inquiry live up to this promise? The premise of this chapter is that we need to better understand the generative qualities of inquiry in the appreciative/inquiry equation. What is the nature of inquiry that has generativity at its core? The chapter describes five distinct, yet interrelated approaches that enhance the generative process of inquiry. They depict generativity as a dynamic interplay of open-endedness and connectedness. How can the five dimensions of generativity advance appreciative inquiry as a scholarship of transformation? The last section of the chapter gives some suggestions for such possible enrichment. We need audacious forms of scholarship for the creation of a more just and sustainable global society. Appreciative inquiry as a generative process is well positioned to take on that role.