Search results

Industrial enterprises are having to meet changes in customers' requirements at ever shorter intervals. The life cycles of products are becoming shorter, the pay‐back time of development costs likewise. Various concepts, such as Just‐in‐Time (JIT) and Total Quality Control (TQC) have been developed to meet the ever stricter demands made on products, their production and distribution processes; demands which may well be even more stringent in the liberalized Europe of the years following 1992.

Describes a case study in which a consultancy method based on participative business modelling was used to support strategic decision making in the field of operations. In this case study the Dutch client company faced serious logical and financial problems after an attempt to attain competitive advantage through drastic improvement of its delivery speed. The modelling project produced several valuable insights which have resulted in a better logistical performance at lower cost. The participative approach taken in the project has made implementation of the recommendations resulting from the project easier. It has also resulted in a better quality of systems thinking and a better understanding of the operations system throughout the company — in short, in organizational learning. This case study has been conducted within a research project aimed at the development of modelling oriented consultancy method to support strategic decision making in operations. This consultancy method is called Participative Business Modelling (PBM). Several observations made in this case study with respect to the development of this consultancy method are discussed.

In accounting literature, there is a strand of thought that is founded on the old institutional economics. One of the problems is that institutional theory can demonstrate resistance to change, not the formation of change. The purpose of this paper is to contribute to theory formation, in particular to enrich the institutional framework for understanding change, by showing how medical specialists in hospitals, in particular urologists, shape change processes in organizations as reflected in behavioral routines. The results will also contribute to the empirical understanding of medical specialists' behavior. This could generate dynamic accounts of organizational change and help to find a way towards an enhanced framework.

In Dutch hospitals a new management control tool is implemented, which is the diagnose treatment combinations (DTC) system. A DTC is a way to describe the required medical procedures for a specific illness in a hospital. Here, an investigation is carried out on how and if the behavior of medical specialists changes because of this introduction.

After analyzing interviews with urologists, four common themes are distinguished and scripted behavior is described. The individual tracks in scripts can be distinguished, but there is more. This is the story that gives coherence to the various behaviors and shows how the arrangement of behavioral routines in an organizational context forms organizational change through time.

This research was based on the institutional perspective. Another view on management control would emphasize other aspects of behavior. In addition, this was only based on one specialism in three hospitals, so generalizability of the results will be low.

The results contribute to empirical understanding of medical specialists' behavior.

The results will contribute to the empirical understanding of medical specialists' behavior and it will contribute to theory formation in management control literature, in particular by enriching the institutional framework for understanding change.

The goal of this paper is to use a coherent conceptual framework to discern variables (triggers) that affect a management accountant's role in an organization, thereby generating a comprehensive empirical picture of the management accountant profession in The Netherlands. Similar research was conducted in 2004, which allows a comparison of the data to see if, and to what extent, developments in the profession have taken place.

Using survey data, groups of management accountants are distinguished based on coherent combinations of activities. Factor and cluster analyses are applied to obtain a segmentation of the data. By doing this, it is established if homogeneous groups of management accountants can be distinguished, how many groups there are and what the characteristics of these groups are in terms of activities.

It was found that controllers either operate as “reporting business analysts” or “business system analysts”. Whether someone is found to be a reporting business analyst or business system analyst is among other things affected by personality traits, a person's experience in finance and accounting, the financial status of an organization and changes in laws and regulations.

The conceptual framework proposed integrates several previous studies on the roles of management accountants. It allows an analysis of their activities, yielding an empirically founded classification of management accountants in groups. In addition, possible factors underlying this classification can be discerned. As this is a generally applicable framework, it can, at a later stage, be used to make a comparison between countries, for instance in Europe.

The resulting picture of the management accountant profession provides information on how to form or even design the financial function in an organization. Apparently, the developments in the profession reflect changes in the business environment and society as a whole, as it seems that internal analysis and risk management have become more fundamental to the profession.

This research uses an original framework covering several previous studies to generate a comprehensive empirical picture of the management accountant profession in The Netherlands. The framework is used to track changes over a three‐year period.

The purpose of this paper is to introduce a framework of management control that accommodates phenomena found in literature, like the importance of social factors for coordinating behavior, rule‐following behavior and the evolutionary nature of control. Phenomena that the dominant economic view, based on self‐interested actors and financial incentives, cannot easily absorb.

The framework characterizes control as the coordination of behavior in organizations. It is based on two‐stage rationality in which rule‐following behavior gives meaning to self‐interest, and in doing so, coordinates behavior.

Management control of two‐stage rational behavior involves managing the various elements of the framework in combination. The evolution of the coordinating rules in an organization will be partly autonomous and partly formed within the organization. Therefore, management control entails influencing the development path of the organization. Although it is concerned with the formation of controls in an organization, it is not exclusively concerned with the design of controls.

The framework provides broader opportunities for managing an organization than the theory based on simple rational choice.

In this socio‐economic approach, management will not consider controlling the “economic man” to be its core activity; instead, management will be coordinating the behavior of authentic human beings.

These aspects of management remain undervalued in mainstream literature on management control. The non‐mainstream literature does pay attention to these aspects; however, they are seldom integrated in one theoretical structure that is based explicitly on a broad conception of human behavior. The socio‐economic view can offer valuable insight into management and organization.

This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image differ from operational managers’ perceived role expectations, how management accountants perceive their identity and how those factors shape management accountants’ understanding of who they are and want to be.

A qualitative design draws upon the case company’s 100 job advertisements and 31 semi-structured interviews with management accountants and operational managers. Those data are entwined with role theory and its core concepts of expectations and identities and also early recruitment-related theoretical aspects such as image and employer branding.

The findings reveal how employers’ perceptions of the ideal image and operational managers’ role expectations shape and influence the identity of management accountants. However, management accountants distance themselves from a brand image and role expectations. They experience identity conflict between their current and desired identity, the perception of not being able to perform the currently desired role. Although this study presents some possible reasons and explanations, such as employer branding for the misalignment and discrepancy between perceptions of employer (image), expectations of operational managers (role) and management accountants’ self-conception of the role (identity), this study argues that the identity of a management accountant results from organizational aspects of image and role and individual aspects of identity.

Image and external role expectations can challenge identity construction and also serve as a source of conflict and frustration; thus, a more comprehensive approach to studying the identity of management accountants is necessary to understand what contributes to the fragility of their identity.

The results provide an understanding of the dynamics of the image, role and identity to support management accountants and employers and to further address the suggested dissonance and ambiguities.

This study contributes by showing how the dynamics and connections between the image, role and identity influence the identity construction of management accountants. Moreover, this study shows how overpromising as a part of employer branding might not reflect the reality experienced by management accountants but may cause frustration and threaten the management accountants’ identity.

Inpatient violence can have a major impact in terms of traumatic experiences for victims and witnesses, an unsafe treatment climate, and high-financial costs. Therefore, the purpose of this paper is to gain more insight into patterns of violent behavior, so that adequate preventive measures can be taken.

Data on inpatient violence in a Dutch forensic psychiatric hospital between 2008 and 2014 were extracted from hospital files on 503 patients.

More than half of all the patients (n=276, 54.9 percent) displayed verbal aggression on at least one occasion, whereas 27.2 percent of all patients (n=137) exhibited one or more incidents of physical violence. Female patients were responsible for more physically violent episodes than male patients. Patients admitted with a civil court order exhibited more violent behavior than patients with a criminal court order. Violent patients with a civil commitment had a significantly longer length of stay than non-violent patients with a civil commitment. More violence was found to take place on the earlier days of the week.

This study points at important differences between groups of forensic inpatients in frequency and type of inpatient violent behavior and in temporal factors. Interventions aimed at reducing the number of violent incidents should take these differences into account. Further research is necessary to gain more insight into the background of inpatient violence.

In this application paper, we present an analytical process to identify teaching/learning (T/L) methods used in leadership education. Applying this process to a global program for leadership development of healthcare professionals, we highlight nine methods that teachers most often used, and learners viewed as most impactful. Seven of the pedagogies identified were aligned with literature, indicating the applicability of the process for leadership education in general. We identified two methods that had not been previously or explicitly described and that learners validated as important: building a respectful and inclusive environment and sharing personal narratives. These methods appear critical for success in a diverse group of learners. The process we describe for analyzing T/L methods will be a useful addition for designers of leadership development programs.

The aim of this study is to gain a better understanding of the concerns and needs of forensic psychiatric patients regarding the impact of the COVID-19 crisis on their mental health and treatment.

Semi-structured interviews were conducted with nine patients from various wards of the hospital. Using the consensual qualitative research method, these interviews were coded by a team of three researchers.

Four domains emerged from the analysis, namely, restrictions, emotional consequences, coping and communication. One of the primary restrictions for patients was not being allowed to have physical contact with the people in their network/visitors. This prompted patients, in some cases, to decline visitors altogether. Emotional consequences of the COVID-19 measurements included anxiety, frustration and passivity. Ambiguity about the rules added to this frustration. Furthermore, a cut in autonomy was felt by patients due to them not being able to do their own grocery shopping. Despite these restrictions that were imposed on patients, the relationship between patients and staff was perceived as good and even improved according to the participants.

A lack of autonomy emerged as a salient issue related to the restrictions within the hospital. Certain degrees of control may be inevitable, but it is nonetheless important to focus on the effect of control within forensic settings. This could be done by aiming to actively include patients in decisions that affect their living climate. Furthermore, it appeared that the “ballet dancer” approach was used by the staff of the hospital, leaving more room for individualized care. As perceived support is important to increase willingness to accept the treatment being offered, a focus on this approach in times of rapid change such as during a pandemic, would be recommended.

Because few pandemics have occurred in the past century, little information is available about how a pandemic might affect patients residing in forensic psychiatric hospitals. To the best of the authors’ knowledge this is one of the first studies to assess concerns and needs of forensic psychiatric patients regarding the COVID-19 pandemic.

Means for securing fabric to a wing or the like comprises a rib or similar member having an up‐right limb a, Fig. 2, of U‐section and horizontal flanges b with downturned ends d, the limb a being traversed at intervals by eyelets such as c, rivets or the like, around which the fabric securing cord/ is passed as shown in Fig. 1 so that the fabric is pulled down partially into the concavity in the virtue of their' nature or construction numerous small perforations or interstices spaced substantially uniformly over the area so as virtually to render the area uniformly porous to air. Perforations or interstices of the order of 420 per square inch are stated to be suitable to give the desired porosity. As shown, an aero‐engine 3 drives a centrifugal blower 5 to suck air through the wing covering, ducts 7, 6 having guide vanes 8, and exhaust it above the fuselage. Passages are formed in the wing beneath the covering and are provided with valves 13 operable together or severally. According to the first Provisional Specification, porous fabric may be stretched over closely perforated sheet‐metal.