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Article
Publication date: 1 March 2010

6485

Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2007

Christopher G. Reddick

This article evaluates quantitatively the impact of four common budget approaches on disaggregated United States state spending data in the 1990s. Pooled time series cross…

Abstract

This article evaluates quantitatively the impact of four common budget approaches on disaggregated United States state spending data in the 1990s. Pooled time series cross sectional data of the 50 states is used to test the impact of incremental, program, zero-based, and performance-based budgeting on the dependent variables state total and functional expenditures. The results demonstrated that there was support for all of these approaches in terms of their impact on state budget outputs. These findings imply that budget decision-making should focus more on a system-wide approach, which takes into account many of the characteristics of these rival models, rather than exclusively focusing on each one singly. A possible suggestion is a hybrid form of budgeting, which is a combination of incremental and rational approaches.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 2
Type: Research Article
ISSN: 1096-3367

Book part
Publication date: 6 May 2003

Seleshi Sisaye

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation…

Abstract

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by drawing from institutional adaptive theory of organizational change and process innovation strategies. The paper utilizes a 2 by 2 contingency table that uses two factors: environmental conditions and organizational change/learning strategies, to build a process innovation framework. A combination of these two factors yields four process innovation strategies: mechanistic, organic, organizational development (OD) and organizational transformation (OT).

The four process innovation typologies are applied to characterize innovations in accounting such as activity based costing (ABC). ABC has been discussed as a multi-phased innovation process that provides an environment where both the initiation and the implementation of accounting change can occur. Technical innovation can be successfully initiated as organic innovation that unfolds in a decentralized organization and requires radical change and double loop learning. Implementation occurs best as a mechanistic innovation in a hierarchical organization and involving incremental change and single loop learning. The paper concludes that if ABC is integrated into an OD or OT intervention strategy, the technical and administrative innovation aspects of ABC can be utilized to manage the organization’s operating activities.

Details

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

Article
Publication date: 1 December 2014

Ahmed M. Shalaby

The urban population in the developing world will double by the year 2030 increasing the pressure in the housing sector that already suffers from the lack of adequate and…

Abstract

The urban population in the developing world will double by the year 2030 increasing the pressure in the housing sector that already suffers from the lack of adequate and affordable housing. Egypt, similar to most countries in the developing world, witnesses a huge deficit in the housing units needed for low-income groups. Since the mid Nineteen Seventies, the Egyptian government adopted and implemented a variety of low-cost housing development strategies including: site and services schemes, core housing projects, partially completed housing units in apartment blocks, and totally finished housing projects. The huge informal housing sector in Egypt has proved the ability of the low-income groups to build for their own-selves. Thus, the incremental housing approach was one of the approaches that were adopted by the Egyptian government to solve the housing problem. Ebny Baitak or “Build Your House” is an incremental housing approach and one of the approaches undertaken by the Ministry of Housing, Utilities, and Urban Development within the National Housing Program to solve the housing problems of low-income groups in Egypt. This paper discusses the recent Egyptian experience in encouraging the participation of low-income groups in the construction process of their own houses through an incremental housing program “Ebny Baitak project”. The paper also derives the implications that could be learned from this experience towards better application in the future.

Details

Open House International, vol. 39 no. 4
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 16 October 2009

Reimer Ivang, Morten Rask and Robert Hinson

Digital technology is increasingly important for businesses as it has the capability to enable, support and sometimes influence the overall strategic direction of the corporation…

2561

Abstract

Purpose

Digital technology is increasingly important for businesses as it has the capability to enable, support and sometimes influence the overall strategic direction of the corporation. This paper investigates business‐to‐business (b2b) inter‐organisational digitalisation strategies in one of Denmark's biggest companies with an annual turnover of €3 billion and over 30,000 employees. This paper specifically seeks to understand to what extent the widely used strategic continuum (planning – incremental) is sufficient to understand the process of creating inter‐organisational digitalisation strategies in the case.

Design/methodology/approach

This paper utilises degree of freedom analysis (DFA). DFA is in essence a “pattern‐matching” between theoretical propositions and observations in a set of data. Inline with the DFA tradition in‐depth interviews were conducted and finally the results and interpretations are returned to the respondents for final feedback.

Findings

This paper concludes that a strategic continuum spanning planning to interaction, where the incremental approach is in the middle is more powerful as an analytical tool in relation to the specific case. The case further illustrated that the actors in the empiric context utilising the digital technology successfully mostly organised their strategic work as described in the interaction approach to digitalisation strategy.

Practical implications

The study demonstrates a pragmatic route to deepening digitalisation success in a large firm with considerable e‐business investments.

Originality/value

Documenting the need for new thinking and theorising in the area of digitalisation strategy. This paper opens the organisational black box relating to how strategy actually is performed and, thus, helps to develop a more holistic understanding of how strategies are developed and implemented. Finally, this is one of the few studies utilising DFA to understand digitalisation strategy.

Details

Direct Marketing: An International Journal, vol. 3 no. 4
Type: Research Article
ISSN: 1750-5933

Keywords

Article
Publication date: 18 May 2015

Mayur V. Andulkar and Shital S. Chiddarwar

This paper aims to present a new offline robot programming approach for automated trajectory generation on free-form surfaces targeted toward spray painting application.

Abstract

Purpose

This paper aims to present a new offline robot programming approach for automated trajectory generation on free-form surfaces targeted toward spray painting application.

Design/methodology/approach

In this paper, an incremental trajectory generation approach is developed where new paint passes are generated based on paint deposited on the surface as a result of previous paint passes. The trajectory is generated on real surfaces where optimal velocity is calculated using genetic algorithm considering parameters such as surface model, spray gun model, paint distribution model and task constraints.

Findings

The developed approach was implemented on various surfaces for different paint distribution patterns, and the simulation results reveal that the approach is flexible and efficient to handle variety in part geometry and paint distribution. From experimental validation and analysis of results thus obtained, the developed approach is highly promising compared to the existing methods.

Research limitations/implications

The approach assumes that the computer-aided design (CAD) model of the surface is available and is limited to surjective surfaces in a structured environment where the spray gun characteristics and process parameters are known beforehand.

Practical implications

The problem of programming a robot manually is overcome by automatically generating a sub-optimal trajectory which can be easily transferred to an industrial robot for spray painting the surface.

Originality/value

This paper discusses a new approach for automated trajectory generation from CAD model. The experimental validation of the developed approach is successfully performed on a highly curved test surface, and obtained results are in agreement with the simulation results.

Details

Industrial Robot: An International Journal, vol. 42 no. 3
Type: Research Article
ISSN: 0143-991X

Keywords

Article
Publication date: 21 June 2021

Shantala Samant, Pooja Thakur-Wernz and Donald E. Hatfield

The purpose of this paper is to study the differences in the internationalization process of firms from emerging economies and the impact of their international expansion related…

Abstract

Purpose

The purpose of this paper is to study the differences in the internationalization process of firms from emerging economies and the impact of their international expansion related choices on the nature of technological innovations developed by these firms. Specifically, the authors compare two principal perspectives on internationalization – the incremental internationalization process (slow, gradually increasing commitments using greenfield investments to similar host countries) and the springboard perspective (aggressive, rapidly increasing commitments using mergers and acquisitions to advanced host countries).

Design/methodology/approach

Building on key differences between the incremental internationalization and springboard perspectives, the authors argue that differences in the speed and mode of entry, as well as the interaction between the mode of entry and location of internationalization, will lead to differences in the types of technologies (mature versus novel) developed by emerging economy firms. The authors examine the hypotheses using panel data from 1997 to 2013 on emerging economy multinationals (EMNEs) from the Indian bio-pharmaceutical industry.

Findings

The findings suggest that firms internationalizing at higher speeds and using cross-border M&As tend to have innovations in mature technologies. The interesting findings can be explained by the challenges faced by emerging economy firms in experiential learning and the assimilation of external knowledge. In addition, the authors find that internationalization to technologically advanced countries weakens the relationship between cross-border M&As and innovation in mature technologies, suggesting that direct learning from technologically advanced environments may help alleviate the assimilation challenges of cross-border M&As.

Originality/value

The authors advance literature on EMNE internationalization by comparing the impact of their choice of internationalization approaches (incremental internationalization or springboard approach) on their innovation performance. The authors contribute to literature on EMNEs that has focused on the determinants of internationalization by identifying the learning implications of internationalization. The authors contribute to the nascent stream of literature on the level of innovation and catching up by EMNEs by performing a fine-grained analysis of the nature of technology innovation.

Article
Publication date: 1 March 1992

Sam C. Okoroafo

The patterns used by international firms to substitute modes of entry in foreign product markets could be incremental in the chain from exporting to investment (incremental

Abstract

The patterns used by international firms to substitute modes of entry in foreign product markets could be incremental in the chain from exporting to investment (incremental pattern) or could be haphazard and unpredictable (non‐incremental pattern). This study develops models representing the substitution patterns then tests them using data on exporting, licensing and investments flows of U.S. manufacturing firms to Western Europe during the 1980–88 period. The findings suggest that U.S. manufacturing firms at the aggregate level used the non‐incremental pattern.

Details

International Journal of Commerce and Management, vol. 2 no. 3/4
Type: Research Article
ISSN: 1056-9219

Article
Publication date: 1 February 1999

George M. Giaglis, Nikolaos Mylonopoulos and Georgios I. Doukidis

The assessment of information systems (IS) benefits is an important practical problem in IS investment appraisal. After briefly reviewing the nature of IS benefits, we argue that…

2413

Abstract

The assessment of information systems (IS) benefits is an important practical problem in IS investment appraisal. After briefly reviewing the nature of IS benefits, we argue that an incremental measurement approach can help an organisation obtain quantitative estimates of expected IS impacts on business performance. Such an approach should start from quantifiable benefits directly attributable to the information system and then gradually consider more intangible and indirect effects. We suggest that Business Process Simulation can be an effective technique in applying this approach and we present a methodology that incorporates incremental, iterative business process modelling and simulation into five practical steps. To illustrate this approach, we present a case of measuring the potential improvements in inventory management introduced by electronic data interchange and discuss issues of feasibility and directions for further research and development.

Details

Logistics Information Management, vol. 12 no. 1/2
Type: Research Article
ISSN: 0957-6053

Keywords

Article
Publication date: 1 May 1992

M.M. Ibrahim and R.A. Proctor

Provides evidence to show the budget‐setting process in localauthorities is incremental in nature. Planned programmed budgetingsystems and zero based budgeting systems do not…

1441

Abstract

Provides evidence to show the budget‐setting process in local authorities is incremental in nature. Planned programmed budgeting systems and zero based budgeting systems do not appear to have a place in local authority decision making largely because the process is a political one and is perceived to be overwhelmingly complex. Based on studies of the budgeting process in three local authorities.

Details

International Journal of Public Sector Management, vol. 5 no. 5
Type: Research Article
ISSN: 0951-3558

Keywords

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