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Book part
Publication date: 28 October 2021

Matt Kaufman, Ella Mae Matsumura and Urban Wemmerlöv

This study examines challenges to the retrospective financial evaluation of continuous improvement (CI) activities. Through a review of the literature and active engagement with…

Abstract

This study examines challenges to the retrospective financial evaluation of continuous improvement (CI) activities. Through a review of the literature and active engagement with CI implementations, we identify several issues that may lead to divergence between operational and financial assessments. Out of this conflict emerges a set of concepts that we find important − the delineation of soft versus hard capacity benefits, the distinction between capacity used and capacity paid for, and the data gaps that relate to these benefits – and recognize operational improvement and financial improvement as distinct, yet interrelated, theoretical constructs. This study helps explain a series of persistent gaps in the management accounting literature: Conflict between operations and accounting managers, the divergent perspectives of Johnson and Kaplan after their publication of Relevance Lost (Johnson & Kaplan, 1987), and the need for both operational control (including detailed capacity control) and accounting control in CI firms. Instead of one control system being at odds with the other, or co-existing despite each other, each of these systems support a different component of the financial improvement process. Operational control systems in CI firms emphasize non-financial information and social and behavioral controls that empower decision-making by employees, while accounting control systems seek to motivate and translate operational gains into financial gains. Soft and hard benefits linked to capacity play an integral role in understanding the difference in focus of each control system, while data limitations help to explain why these systems remain loosely coupled in practice (or absent, as seems to be the case with detailed Capacity Management Systems).

Abstract

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Redefining Educational Leadership in Central Asia
Type: Book
ISBN: 978-1-83797-391-0

Book part
Publication date: 16 January 2012

Anthony D. May

Purpose – This chapter outlines the need for policy packages in urban areas, demonstrates how effective policy packages can be designed by combining appropriate policy instruments…

Abstract

Purpose – This chapter outlines the need for policy packages in urban areas, demonstrates how effective policy packages can be designed by combining appropriate policy instruments and discusses the implications for Chinese cities.

Methodology – The results in the chapter are derived from a predictive model of two UK cities (Edinburgh and Leeds), an objective function to reflect a city's objectives and constraints, and an optimising routine which identifies the most effective level of intervention for each policy instrument.

Findings – Where available, fuel taxes, fare levels, road pricing charges, low-cost capacity improvements and public transport frequencies are the most effective policy instruments. Optimal combinations designed to cost no more than current strategies offer substantial benefits to society. Infrastructure projects typically offer much lower value for money. Strategies designed to meet challenging climate change targets can be designed, but may well substantially reduce other benefits.

Research limitations/implications – Other policy instruments such as awareness campaigns and walking and cycling measures could be tested in a similar way. Similar analyses could be conducted in high growth contexts typical of Chinese cities.

Practical and social implications – Policy packages will be important for Chinese cities. They are likely to differ from European specifications, and include greater use of infrastructure. The methodology presented here could be applied to their design.

Originality – The chapter brings together research reported elsewhere, presents some new results on synergy and discusses the implications for China.

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Sustainable Transport for Chinese Cities
Type: Book
ISBN: 978-1-78190-476-3

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Access to Destinations
Type: Book
ISBN: 978-0-08-044678-3

Abstract

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School Improvement Networks and Collaborative Inquiry: Fostering Systematic Change in Challenging Contexts
Type: Book
ISBN: 978-1-78769-738-6

Book part
Publication date: 27 March 2007

Barry Sugarman

Two major approaches to organizational transformation (OT) are identified as “Drive” and “Grow” theories. Each has a serious flaw but they can be combined to form a stronger…

Abstract

Two major approaches to organizational transformation (OT) are identified as “Drive” and “Grow” theories. Each has a serious flaw but they can be combined to form a stronger approach. However, managing the hybrid presents special challenges, including an acceptance of paradox. Five case studies are used to gain insight into OT at a process level, into the cross-conflicts and environmental reactions, including “the organizational immune reaction”. Two propositions are formulated: the bi-focal formula (regarding the agreement between an OT initiative and its host organizational unit) and the partnership proposition (regarding shared leadership of OT initiatives).

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Research in Organizational Change and Development
Type: Book
ISBN: 978-1-84950-425-6

Book part
Publication date: 28 June 2017

David Cooperrider, David Cooperrider and Suresh Srivastva

It’s been thirty years since the original articulation of “Appreciative Inquiry in Organizational Life” was written in collaboration with my remarkable mentor Suresh Srivastva…

Abstract

It’s been thirty years since the original articulation of “Appreciative Inquiry in Organizational Life” was written in collaboration with my remarkable mentor Suresh Srivastva (Cooperrider & Srivastva, 1987). That article – first published in Research in Organization Development and Change – generated more experimentation in the field, more academic excitement, and more innovation than anything we had ever written. As the passage of time has enabled me to look more closely at what was written, I feel both a deep satisfaction with the seed vision and scholarly logic offered for Appreciative Inquiry, as well as well as the enormous impact and continuing reverberation. Following the tradition of authors such as Carl Rogers who have re-issued their favorite works but have also added brief reflections on key points of emphasis, clarification, or editorial commentary I am presenting the article by David Cooperrider (myself) and the late Suresh Srivastva in its entirety, but also with new horizon insights. In particular I write with excitement and anticipation of a new OD – what my colleagues and I are calling the next “IPOD” that is, innovation-inspired positive OD that brings AI’s gift of new eyes together in common cause with several other movements in the human sciences: the strengths revolution in management; the positive pscyhology and positive organizational scholarship movements; the design thinking explosion; and the biomimicry field which is all about an appreciative eye toward billions of years of nature’s wisdom and innovation inspired by life.

This article presents a conceptual refigurationy of action-research based on a “sociorationalist” view of science. The position that is developed can be summarized as follows: For action-research to reach its potential as a vehicle for social innovation it needs to begin advancing theoretical knowledge of consequence; that good theory may be one of the best means human beings have for affecting change in a postindustrial world; that the discipline’s steadfast commitment to a problem solving view of the world acts as a primary constraint on its imagination and contribution to knowledge; that appreciative inquiry represents a viable complement to conventional forms of action-research; and finally, that through our assumptions and choice of method we largely create the world we later discover.

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Research in Organizational Change and Development
Type: Book
ISBN: 978-1-78714-436-1

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Abstract

It’s been nearly 30 years since the original articulation of Appreciative Inquiry in Organizational Life was written in collaboration with my remarkable mentor Suresh Srivastva (Cooperrider & Srivastva, 1987). That article generated more experimentation in the field, more academic excitement, and more innovation than anything we had ever written. As the passage of time has enabled me to look more closely at what was written, I feel both a deep satisfaction with the seed vision and scholarly logic offered for Appreciative Inquiry (AI), as well as well as the enormous impact and reverberation. Following the tradition of authors such as Carl Rogers who have re-issued their favorite works but have also added brief reflections on key points of emphasis, clarification, or editorial commentary we have decided to issue a reprint the early article by David L. Cooperrider and the late Suresh Srivastva in its entirety, but also with contemporary comments embedded. To be sure the comments offered are brief and serve principally to add points of emphasis to ideas we may have too hurriedly introduced. My comments – placed in indented format along the way – are focused on the content and themes of furthermost relevance to this volume on organizational generativity. In many ways I’ve begun to question today whether there can even be inquiry where there is no appreciation, valuing, or amazement – what the Greeks called thaumazein – the borderline between wonderment and admiration. One learning is that AI’s generativity is not about its methods or tools, but about our cooperative capacity to reunite seeming opposites such as theory as practice, the secular as sacred, and generativity as something beyond positivity or negativity. Appreciation is about valuing the life-giving in ways that serve to inspire our co-constructed future. Inquiry is the experience of mystery, moving beyond the edge of the known to the unknown, which then changes our lives. Taken together, where appreciation and inquiry are wonderfully entangled, we experience knowledge alive and an ever-expansive inauguration of our world to new possibilities.

This article presents a conceptual refiguration of action-research based on a “sociorationalist” view of science. The position that is developed can be summarized as follows: For action-research to reach its potential as a vehicle for social innovation it needs to begin advancing theoretical knowledge of consequence; that good theory may be one of the best means human beings have for affecting change in a postindustrial world; that the discipline's steadfast commitment to a problem solving view of the world acts as a primary constraint on its imagination and contribution to knowledge; that appreciative inquiry represents a viable complement to conventional forms of action-research; and finally, that through our assumptions and choice of method we largely create the world we later discover.

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Organizational Generativity: The Appreciative Inquiry Summit and a Scholarship of Transformation
Type: Book
ISBN: 978-1-78190-330-8

Book part
Publication date: 21 November 2014

Cheng Hsiao

This paper provides a selective survey of the panel macroeconometric techniques that focus on controlling the impact of “unobserved heterogeneity” across individuals and over time…

Abstract

This paper provides a selective survey of the panel macroeconometric techniques that focus on controlling the impact of “unobserved heterogeneity” across individuals and over time to obtain valid inference for “structures” that are common across individuals and over time. We consider issues of (i) estimating vector autoregressive models; (ii) testing of unit root or cointegration; (iii) statistical inference for dynamic simultaneous equations models; (iv) policy evaluation; and (v) aggregation and prediction.

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Essays in Honor of Peter C. B. Phillips
Type: Book
ISBN: 978-1-78441-183-1

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