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1 – 10 of over 264000Miryam Barad and Tzvi Raz
There is little empirical research that demonstrates a link between quality management practice and better project management performance. Some evidence to this effect is…
Abstract
There is little empirical research that demonstrates a link between quality management practice and better project management performance. Some evidence to this effect is presented and analysed. Reviews two studies that examined the relationship between quality management practice and performance in two areas: manufacturing, and logistics. Next, data are analysed from a survey of project managers in the high‐tech and software industries in Israel. Finally, the results of the survey are integrated with those of previous work, and some insights regarding the contribution of quality management practices to project success are offered.
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Bashir Tijani, Xiao-Hua Jin and Osei-Kyei Robert
Design of architecture, engineering and construction (AEC) project organizations expose project management practitioners (PMPs) to poor mental health due to the influence of…
Abstract
Purpose
Design of architecture, engineering and construction (AEC) project organizations expose project management practitioners (PMPs) to poor mental health due to the influence of project organization designs on project management activities assigned to the PMPs. The AEC project organization design comprises the integration of permanent organization, project organization and external environment layers. In spite of the link between project organization design and mental health, limited studies have examined the impact of permanent organization factors, project organization factors and external environmental factors on mental health management practices. Therefore, this study aims to examine the interactive relationships between permanent organization factors, project organization factors, external environment factors and mental health management indicators.
Design/methodology/approach
Four organizational theories: institutional theory, agency theory and resource-based theory were integrated to develop a theoretical model guiding the aim of the study. Eighty-two survey data were collected from PMPs in AEC firms in Australia. Structural equation modelling was used to test the relationships between the constructs.
Findings
The study found that mental health management indicators are predicted by the interactive and direct effects of permanent organizational factors, project organizational factors and external environmental factors. The results of the interactive effects of the factors and mental health management indicators revealed that 20 of 26 proposed hypotheses were supported. Based on the established hypotheses, economic factors, technological factors, environmental factors, legal factors and organizational culture positively correlated with mental health management indicators. Likewise, human resources management (HRM), corporate governance, project governance and integrated project delivery (IPD) positively impact mental health management indicators. However, political factors, social factors, knowledge management and project management skills negatively impact mental health management indicators. Moreover, political factors, economic factors, technological factors, environmental factors, legal factors and organizational culture are positively related to corporate governance. Additionally, organizational culture positively impacts corporate governance, project governance and HRM, whereas project governance positively correlated with IPD and knowledge management.
Originality/value
The findings provide guidelines to AEC firms on achieving positive mental health management indicators through concentration on project organization design.
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Nuraddeen Abubakar Nuhu, Kevin Baird and Ranjith Appuhami
This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and…
Abstract
Purpose
This study examines the association between the use of a package of contemporary and a package of traditional management accounting practices with organizational change and organizational performance.
Methodology/approach
Data were collected based on a mail survey distributed to a sample of 740 public sector organizations.
Findings
The findings indicate that while the prevalence of traditional practices is still dominant, such practices were not associated with organizational change or performance. Rather, those organizations that use contemporary management accounting practices to a greater extent experienced greater change and stronger performance.
Practical implications
The findings suggest that contemporary management accounting practices can assist public sector practitioners in improving performance and promoting organizational change.
Originality/value
The study provides an empirical insight into the use and effectiveness of management accounting practices in the public sector. The study provides the first empirical analysis of the effect of using a package of management accounting practices in the public sector.
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Basil P. Tucker and Raef Lawson
This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia.
Abstract
Purpose
This paper compares and contrasts practice-based perceptions of the research–practice gap in the United States (US) with those in Australia.
Methodology/approach
The current study extends the work of Tucker and Lowe (2014) by comparing and contrasting their Australian-based findings with evidence from a questionnaire survey and follow-up interviews with senior representatives of 18 US state and national professional accounting associations.
Findings
The extent to which academic research informs practice is perceived to be limited, despite the potential for academic research findings to make a significant contribution to management accounting practice. We find similarities as well as differences in the major obstacles to closer engagement in the US and Australia. This comparison, however, leads us to offer a more fundamental explanation of the divide between academic research and practice framed in terms of the relative benefits and costs of academics engaging with practice.
Research implications
Rather than following conventional approaches to ‘bridging the gap’ by identifying barriers to the adoption of research, we suggest that only after academics have adequate incentives to speak to practice can barriers to a more effective diffusion of their research findings be surmounted.
Originality/value
This study makes three novel contributions to the “relevance literature” in management accounting. First, it adopts a distinct theoretical vantage point to organize, analyze, and interpret empirical evidence. Second, it captures practice-based views about the nature and extent of the divide between research and practice. Third, it provides a foundational assessment of the generalizability of the gap by examining perceptions of it across two different geographic contexts.
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Marcellin Chirimwami Luvuga, Deogratias Bugandwa Mungu Akonkwa and Didier Van Caillie
In recent times, the operating landscape of Small and Medium Enterprises (SMEs) environment can be described as constantly changing. Their performance is more dependent on the…
Abstract
In recent times, the operating landscape of Small and Medium Enterprises (SMEs) environment can be described as constantly changing. Their performance is more dependent on the managers' ability to implement effective control/management practices suitable for their context and operating environment. Through a multi-site case study, we examine the peculiarities of control/management practices in four SMEs in the city of Bukavu to ascertain whether and how those practices contribute to SMEs' performance. Our findings indicate the predominance of informal practices, which include coordination methods similar to the balanced scorecard, budgeting practices, cost imputation, cash monitoring and inventory management. Compared to the results from literature, these practices did not differ much from those observed in the SMEs of developed countries and are likely to contribute to performance achievement, which corroborates the proposition of the contingency theory.
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Over a long period of time, the evolution and development of indigenous management theories and practices in Africa have been seriously distracted and hindered by European…
Abstract
Over a long period of time, the evolution and development of indigenous management theories and practices in Africa have been seriously distracted and hindered by European colonialism and Western education. The colonial administration introduced Western management theories and practices, considered as the drivers and the remedy for the continent’s socio-politico-economic development. Western scholarship and literature generally undervalued and condemned the management proficiency and practices of early African civilisations, as evidenced, for instance, in the building of the great Egyptian pyramids. Foreign management systems generally botched the development of indigenous African business practices as they failed to achieve the expected goals. We argue that the development of indigenous African management practices and philosophy ought to be rooted in the African culture, value system and beliefs to provide the practical way for the efficient and effective running of organisations in Africa. Nevertheless, there are still indigenous family business management practices that can be co-opted into today’s business practices. The Ubuntu management system and the ‘new management techniques’, which emphasise humanness, communalism and African patriotism, provide the veritable starting point for the development of indigenous African management philosophy. The chapter starts with a brief description of family business in Africa. Highlighting the relevant indigenous management practices, to mention, strategic process, governance, human resource and succession planning then follow in this order. The next section is on the origins of the indigenous management practices and then we conclude with a section on unique differences from Western models and provide advice to educators and practitioners. As an approach, the cases that have been used are for illustration purposes and do not claim to be representative of African indigenous business practices since Africa is too diverse.
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Lawrence P. Grasso and Thomas Tyson
This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy…
Abstract
This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.
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The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of…
Abstract
Purpose
The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.
Design/methodology/approach
The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.
Findings
The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.
Originality/value
This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.
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The aim of this paper is to outline how public managers' reflective thinking capacity is developed through integration of education and practice using a real-life organizational…
Abstract
Purpose
The aim of this paper is to outline how public managers' reflective thinking capacity is developed through integration of education and practice using a real-life organizational problem as the educational starting point. Managers' reflective thinking capacity becomes important due to an increasing organizational complexity and the growing trend of introducing post-new public management paradigms.
Design/methodology/approach
Inspired by Brinkmann's (2012) approach to the inquiry on everyday life materials, semi-structured interviews were conducted with public managers taking a public management program. A phenomenologically inspired content analysis was applied in the process of scrutinizing the findings, subsequently informing the discussion on the development of problem solving through public management education.
Findings
The analysis indicates that the managers' pre-understanding of continuing education at the university level, managers' personal objectives, along with a growing experience with and insights into problem-based learning (PBL), appear to facilitate managers' integration of theory and practice. As revealed in this paper, an inquiry that integrates daily organizational practice and theoretical models and terms, as the origin of the personal development module, seems to facilitate managers' reflective thinking and self-reflexivity.
Originality/value
This paper illustrates that learning processes facilitated by seminars like the personal development module (PDM) not only facilitates the development of reflective thinking, but managers also seem to develop competencies in self-reflexivity – the latter being an underdeveloped element of Dewey's (1933) notion of reflective thinking. Thus, further theoretical and empirical research is needed to explore the potentials of developing a pragmatically inspired notion that offers an understanding of managers' self-reflexivity. By inquiring about managerial puzzlements through a personal development lens, a self-reflective focus adds to the Dewey-inspired approach to reflective thinking.
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