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Article
Publication date: 1 January 1983

L.J. Mullins

It is imperative that management make the most effective use of their resources as the environment in which organisations operate becomes increasingly competitive and…

Abstract

It is imperative that management make the most effective use of their resources as the environment in which organisations operate becomes increasingly competitive and complex. There are many tools to help the manager striving for organisational effectiveness, but difficulties can arise in defining these techniques.

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Industrial Management & Data Systems, vol. 83 no. 1/2
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 1 April 1987

John S. Oakland and Amrik Sohal

This paper presents the results of the second part of a study into the “barriers to acceptance of production management techniques in UK manufacturing industry”. The…

Abstract

This paper presents the results of the second part of a study into the “barriers to acceptance of production management techniques in UK manufacturing industry”. The results of a telephone survey and detailed in‐company work carried out with seven manufacturing companies are presented. The important factors contributing to the successful usage of the techniques and concepts are discussed in detail and a proposed methodology for widening the application of techniques is outlined.

Details

International Journal of Operations & Production Management, vol. 7 no. 4
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 18 July 2008

Arzu İşeri‐Say, Ayşegül Toker and Deniz Kantur

The aim of this paper is to determine whether the adoption of management techniques influences organizational performance and to determine the antecedents of adoption.

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2104

Abstract

Purpose

The aim of this paper is to determine whether the adoption of management techniques influences organizational performance and to determine the antecedents of adoption.

Design/methodology/approach

This paper uses a survey method to collect data from 106 large businesses in multiple industries.

Findings

The findings suggest that the adoption of management techniques influences organizational performance, especially when supported by clear vision and mission statements. Organizational and environmental characteristics act as antecedents for adoption.

Research limitations/implications

Further research should focus on efforts for explaining the complex link between adoption and performance.

Originality/value

The paper contributes to knowledge on adoption of management ideas in less developed contexts.

Details

Journal of Management Development, vol. 27 no. 7
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 1 May 1995

Huan Neng Chiu

In the present condition of intense global competition, thesurvival of a firm becomes the underlying issue. How to regaincompetitive advantage and promote synergism is the…

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1893

Abstract

In the present condition of intense global competition, the survival of a firm becomes the underlying issue. How to regain competitive advantage and promote synergism is the greatest concern for entrepreneurs who have lost many of their market opportunities. Introduces a procedure for practitioners to follow in establishing effective management systems, which aims to make a fundamental change and continual improvement in managerial and operational structures. Claims that an expandable nerve‐type management information network of the company as a whole can be built systematically by following this procedure. This procedure is essentially a combined technique that guides practitioners through the processes of system development planning and decision making, potential problem analysis, correction, integration, and control. Demonstrates, by means of case examples and the results of a survey, that it can be concluded that the use of the combined technique is beneficial for the promotion of system performance.

Details

Management Decision, vol. 33 no. 4
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 10 June 2020

Md Mamunur Rashid, Md Mohobbot Ali and Dewan Mahboob Hossain

The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since…

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3340

Abstract

Purpose

The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.

Design/methodology/approach

The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.

Findings

The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.

Originality/value

The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

Details

PSU Research Review, vol. 4 no. 2
Type: Research Article
ISSN: 2399-1747

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Article
Publication date: 13 September 2013

Maik Lachmann, Thorsten Knauer and Rouven Trapp

The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The…

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3204

Abstract

Purpose

The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in order to investigate performance differences between various groups of hospitals.

Design/methodology/approach

The paper collected empirical data in a nationwide survey of German general hospitals. Analyses are based on questionnaires from 116 hospitals.

Findings

Results show that strategies are applied and regularly adjusted in most hospitals. However, SMA techniques are not in widespread use. The paper explores performance differences between the clusters comprised. The paper finds evidence that the use of SMA techniques varies among hospitals based on their structural characteristics.

Research limitations/implications

The authors' exploratory analysis suggest that further study exploring both the determinants and effects of the use of SMA techniques in hospitals represents an interesting path for future research. This study is subject to limitations, particularly concerning the limited number of contextual variables and performance measures taken into consideration.

Practical implications

Considering the limited use of SMA techniques, this paper conclude that hospitals should consider the adoption of additional practices. The paper identifies particular potential for development in the areas of risk management and capital budgeting methods.

Originality/value

This study provides the first comprehensive overview of SMA techniques used in hospitals and advances the literature, which primarily includes case study evidence on single SMA techniques or analyses of the impact of strategies and health reforms on “conventional” management accounting practices. This paper, then, constitutes a useful starting point for further research on SMA practices in hospitals.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 February 1988

Alberto De Toni, Mauro Caputo and Andrea Vinelli

A unitary scheme which classifies certain subsystems, within production management, according to push and pull logics is proposed. The three subsystems described are…

Abstract

A unitary scheme which classifies certain subsystems, within production management, according to push and pull logics is proposed. The three subsystems described are: inventory management, manufacturing priority assignment and material picking and moving, and production planning. The classification proposed is a starting point for establishing application requirements. The characteristics of the production context, not the inherent logic, determine the choice of the most feasible techniques. Techniques with different logics can hence coexist in the same production system.

Details

International Journal of Operations & Production Management, vol. 8 no. 2
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 January 1992

Choong Y. Lee

After four consecutive years′ trade surplus, Korea′s climbingforeign trade deficit in 1990 is a clear signal that the nation shouldattempt to improve the performance of…

Abstract

After four consecutive years′ trade surplus, Korea′s climbing foreign trade deficit in 1990 is a clear signal that the nation should attempt to improve the performance of its manufacturing industry. However, there has not been much study on how manufacturing management is conducted in Korea and how it might be improved. Too much emphasis has been placed on macro policy variables such as tax, exchange rates and interest rates, which have only short‐term effects on competitiveness. The task for Korean manufacturing industry is to meet the challenges before it and be in a position to compete with other countries by providing high‐quality products at the right price. The most affordable and practical alternative is to make innovations in the current manufacturing process in order to enhance productivity and competitiveness. Studies the adoption and application of Japanese manufacturing management techniques under Korean conditions. Also provides a number of cases of their implementation in Korea and outlines considerations and recommendations necessary for their successful implementation based on the study findings.

Details

International Journal of Operations & Production Management, vol. 12 no. 1
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 January 1987

John S. Oakland and Amrik Sohal

The work described in this paper is part of a large study of the barriers to acceptance of production management techniques in UK manufacturing industry. The first part of…

Abstract

The work described in this paper is part of a large study of the barriers to acceptance of production management techniques in UK manufacturing industry. The first part of this study is described, it:(i) establishes the use being made of proven traditional techniques of production management and operational research/statistical techiques by British production managers; and (ii) begins to investigate the barriers to acceptance of the techniques. The results reveal that in industry in the UK there is low usage of many of the techniques, particularly the highly quantitative techniques. The major barrier preventing usage of the techniques is lack of knowledge; training in production management has been found to be an extremely important factor in the usage of all the techniques examined.

Details

International Journal of Operations & Production Management, vol. 7 no. 1
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 6 November 2019

Seydou Sane

The purpose of this paper is to highlight, through a theoretical and empirical analysis, the expected effects of the use of tools and techniques of project management on…

Abstract

Purpose

The purpose of this paper is to highlight, through a theoretical and empirical analysis, the expected effects of the use of tools and techniques of project management on the performance of SMEs in Africa.

Design/methodology/approach

The study uses data from a questionnaire survey of 157 SMEs in Senegal. The sample was chosen for convenience. Also, for data processing, the author mobilized descriptive statistics, factor analysis and regression analysis.

Findings

Regardless of size, SMEs use project management tools and techniques. Their use positively and significantly influences their business and social performance. Also, the size of the SME is positively and significantly associated with the use of tools and techniques; however, the results show that the older the SME, the less it uses such tools and techniques.

Research limitations/implications

This research provides an overview of the tools and techniques of project management used by SMEs and their contribution to performance, everything that can support them in choosing the appropriate tools and techniques to respond to their needs. A limitation of this research is that it does not mention the tools that contribute the most to the performance of the SMEs.

Originality/value

Contrary to the results of some previous research studies on SMEs in Africa, showing that the way in which SMEs operate in Africa is often characterized by less use of formal management tools, for cultural and institutional reasons, this research shows that these have a very appreciable degree of openness to project management tools and techniques.

Details

International Journal of Managing Projects in Business, vol. 13 no. 3
Type: Research Article
ISSN: 1753-8378

Keywords

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