Search results

This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company.

Using Rogers' Diffusion of Innovation as a framework, the paper presents a longitudinal in-depth case study of TCM implementation project to show the issues involved in implementing TCM.

The paper finds that the diffusion of TCM is a consequence of a deliberate managerial activity – which in this case is the control over the TCM implementation. The TCM implementation project in our case ended in failure. The paper shows that the lack of appropriate controls over the TCM implementation project was the main reason for its failure.

The paper shows how TCM implementation is a part of the process of TCM diffusion within an organisation. In the previous studies of TCM, researchers have noted how well-managed TCM implementation projects were; thus, suggesting how TCM implementation should take place. The paper focuses on the control over the TCM implementation, simply because TCM does not naturally diffuse throughout an organisation.

There is abundant evidence that innovative work practices (IWPs) of various kinds, such as teams, quality control circles, no-layoff policies, job rotation, and employee ownership, have spread rapidly in developed market economies during the past thirty years or so. Between 1983 and 1993, Freeman, Kleiner, and Cheri (2000) report survey evidence that the number of nonmonetary incentive programs offered by firms increased by 500% in the United States. Similar trends appear to be at work in other countries including the United Kingdom, Japan (e.g., Kato, 2000), Denmark (e.g., Datta Gupta, & Eriksson, 2004), and Finland (e.g., Kalmi & Kauhanen, 2008). Whereas the corresponding evidence for transition economies is much slimmer, the available evidence is also suggestive that such practices are limited though spreading.¹ Unsurprisingly, both theoretical and an empirical literature have appeared to examine the impact of IWPs on both business performance and employee outcomes. As different scholars from diverse fields in the broad area of industrial relations have applied varying approaches to explore several research questions, those literatures have grown rapidly. At the same time, while it is clear that analytical work of the kind is becoming commonplace for advanced economies, work that focuses on developing and transition economies is very slim. As it is important to determine whether findings for firms in advanced market economies carry over to other economies, the first contribution of this chapter is to extend the geographical coverage of the empirical literature. This we do by assembling and analyzing new survey data set for a large Croatian manufacturing firm with our chapter perhaps representing one of the first such investigations for a former communist economy.

Compensation systems have been shifting away rapidly from a fixed-wage contractual payment basis in many nations around the world (Ben-Ner & Jones, 1995). Particularly prominent is the explosion in the use and interest in employee financial participation schemes, such as profit sharing, employee stock ownership, stock option, and team incentive (or gainsharing) plans. With the rising use and interest in such employee financial participation schemes, many studies have examined their effects on enterprise performance in industrialized countries.¹ Most prior studies consider either profit sharing plans (PSPs) in which at least part of the compensation for no executive employees is dependent on firm performance (typically profit)² or employee stock ownership plans (ESOPs) through which the firm forms an ESOP trust consisting of its nonexecutive employees and promotes ownership of its own shares by the trust.³ Moreover, an increasing number of firms (in particular “new economy” firms) are extending the use of stock option plans (SOPs) to include nonexecutive employees in recent years.⁴ Finally, with the rising popularity of “high-performance workplace practices (notably self-directed teams),” more firms are introducing team incentive plans (TIPs), which makes at least part of the compensation for employees dependent on performance of the team or work group to which they belong.⁵

While innovative work practices (IWPs), such as self-directed teams and performance related pay, have become commonplace in firms around the world, little is known about their nature and effects in emerging market countries. This study uses new data collected from face-to-face interviews with large samples of workers from two manufacturing firms in Lithuania in 2005 mainly to investigate hypotheses concerning the effects of IWPs on firm and worker outcomes. In these cases we find: (i) the range of IWPs is limited though particular IWPs, notably self-directed teams, are strongly evident; (ii) in view of the historical legacy, the incidence of some outcomes, notably monitoring, was surprisingly high; (iii) typically self-directed teams positively impact worker outcomes, notably job satisfaction and employee involvement, though effects on monitoring and effort are less frequent; (iv) typically equity ownership and bonuses do not affect worker outcomes, though positive impacts on effort and peer monitoring sometimes are found; (v) the evidence for complementary effects of teams and performance pay or financial participation is very weak. In the main, these findings do not support the mutual gains theory that IWPs positively impact both firm and worker outcomes.

This paper aims to explain the occurrence of sustainable entrepreneurship in the underresearched sub-Saharan Africa context and to improve the understanding of how effectuation manifests in this context.

This study uses a qualitative research approach based on multiple case studies. Responses were sourced from owners, employees, suppliers, the community and customers of sustainable entrepreneurial firms. Data collection methods included in-depth interviews, document reviews and observations. The Gioia analytical approach was used.

Overall, the authors find the concept of effectuation to be well-suited to capturing the processes through which individuals with limited means seek to engage in sustainable entrepreneurship. The authors also identify three pervasive practices that are key to understanding effectuation in the developing country context: complementation of indigenous knowledge with modern science, compassion and pluriactivity.

This study underscores the importance of co-creation, diversification of revenue sources and the role of emotional awareness and interpersonal skills in entrepreneurial endeavors.

This study, therefore, contributes new knowledge about the mechanisms through which entrepreneurs faced with resource constraints use control as opposed to prediction strategies to exploit sustainable entrepreneurship opportunities. In so doing, this study contributes to entrepreneurship theory by proposing the integration of cognitive and affective dimensions in realizing sustainable entrepreneurship goals.

The study here examines how business actors adapt to changes in networks by analyzing their perceptions or their network pictures. The study is exploratory or iterative in the sense that revisions occur to the research question, method, theory, and context as an integral part of the research process.

Changes within networks receive less research attention, although considerable research exists on explaining business network structures in different research traditions. This study analyzes changes in networks in terms of the industrial network approach. This approach sees networks as connected relationships between actors, where interdependent companies interact based on their sensemaking of their relevant network environment. The study develops a concept of network change as well as an operationalization for comparing perceptions of change, where the study introduces a template model of dottograms to systematically analyze differences in perceptions. The study then applies the model to analyze findings from a case study of Norwegian/Japanese seafood distribution, and the chapter provides a rich description of a complex system facing considerable pressure to change. In-depth personal interviews and cognitive mapping techniques are the main research tools applied, in addition to tracer studies and personal observation.

The dottogram method represents a valuable contribution to case study research as it enables systematic within-case and across-case analyses. A further theoretical contribution of the study is the suggestion that network change is about actors seeking to change their network position to gain access to resources. Thereby, the study also implies a close relationship between the concepts network position and the network change that has not been discussed within the network approach in great detail.

Another major contribution of the study is the analysis of the role that network pictures play in actors' efforts to change their network position. The study develops seven propositions in an attempt to describe the role of network pictures in network change. So far, the relevant literature discusses network pictures mainly as a theoretical concept. Finally, the chapter concludes with important implications for management practice.

This paper aims to assess factors that affect carbon sequestration on green roofs.

The most current academic literature related to carbon sequestration and green roofs carbon sequestration performance was reviewed.

Factors affecting carbon sequestration were discussed and classified into the following factors: plants, physical and maintenance factors. The authors’ findings are significant because they can be used to optimize green roofs performance for carbon sequestration.

Factors affecting carbon sequestration will optimize intensive green roofs performance.

The purpose of this paper is to discuss diverse matters concerning the field of Participation and Employee Ownership (PEO) coinciding with the launch of the JPEO.

This paper used mixed methods including bibliometric analysis.

Significant gaps exist in our knowledge of the scope and nature of PEO. Citation counts illustrate both the changing composition of research within PEO and faster relative growth than terms used to describe related fields such as labor unions and trade unions. Based on manually collected citation data I identify the most highly cited studies within PEO. Few of these studies attain a “home-run” citation count. However, PEO scholars are cited 19 percent more than economists in top 30 schools and the median C5 (total citations for the author’s five most highly cited papers) is more than 260 percent of the median for economists in “top 30” institutions. There is also some weak evidence that the citation bias in economics against female scholars is not as marked in PEO as elsewhere. A qualitative assessment of PEO studies suggests markedly uneven progress in empirical work across types of PEO.

No similar review has been done before.

Citizen participation has attracted attention in the context of decentralization. In a disaster reconstruction process, a business plan for reconstruction can be modified in line with diversified situations of disaster-affected areas by citizen participation. In Japan, the central government makes a decision about the authority in charge of an overall disaster reconstruction and the budget planning, whereas local governments are in charge of creating and implementing a business plan for reconstruction of each local municipality. Therefore, local governments play an important role in organizing citizen participation to realize the reconstruction that fits reality. It has yet to be shown as decentralization reform and citizen participation system in Japan produce the socio-spatial inequality after the Great East Japan Earthquake. However, it remains to be elucidated how local government and community have to operate the institution about citizen participation during the disaster reconstruction process. I have been doing fieldwork on three tsunami-affected sites in Miyagi Prefecture over past 4 years: Onagawa Town, Higashimatsushima City, and Natori City. I have investigated the social processes of making and implementing a reconstruction plan, and citizen participation. The findings from my fieldwork are as follows: First, citizen participation is based on organizing residents at the community level. Second, traditional community organization (such as neighborhood organization abd industrial associations) contribute to organize residents especially in the emergency phase. Third, as the disaster phase moves, local government and community organization need to change the previous participation frame to ensure residents representation and policy legitimacy.