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1 – 10 of over 8000Kevin L. Papiorek and Martin R.W. Hiebl
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this…
Abstract
Purpose
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.
Design/methodology/approach
A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.
Findings
The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.
Originality/value
Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.
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Faisal Mahmood, Abdul Zahid Khan, Sajid Amir Shah and Muhammad Adil
The purpose of this study is to investigate the post–enterprise resource planning (ERP) issues and challenges in the context of Saudi Arabia. There is a lack of research in the…
Abstract
Purpose
The purpose of this study is to investigate the post–enterprise resource planning (ERP) issues and challenges in the context of Saudi Arabia. There is a lack of research in the context of developing countries regarding post-ERP implementation issues and challenges. The high failure rate of the ERP system is a reflection of many management issues that occurred at different phases of ERP implementation. Previous research indicated that even after a successful implementation, the ERP system was unable to sustain itself in the organizations.
Design/methodology/approach
An exploratory case study design was adopted to proceed with this research process at two organizations in Saudi Arabia. The interviews of the top and middle management are conducted and transcribed. These case studies were further analyzed using the Creswell approach to generate several themes, and descriptions provided a deeper understanding of the post ERP implementation issues and challenges.
Findings
Research findings show that for successful ERP implementation, identified factors are top management support, integration, strategy, employee resistance, BPR, change management, vendor selection, team formation and culture. Moreover, factors for the post-ERP implementation that led to sustainability are top management support, training, system adoption, system testing, data migration, cost overrun, employee retention and post-implementation support.
Originality/value
This study is unique in its type to examine the issues and challenges organizations face after deploying ERP initiatives. This research's findings were useful and supportive for the senior management interested in successfully sustaining such an initiative in the organization.
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Pratik Maheshwari, Sachin Kamble, Satish Kumar, Amine Belhadi and Shivam Gupta
The digital warehouse management system is an emergence that forms a critical part of the transformation of economic structure in Industry 4.0. In the present business scenario…
Abstract
Purpose
The digital warehouse management system is an emergence that forms a critical part of the transformation of economic structure in Industry 4.0. In the present business scenario, the warehouse management system encounters a messy layout, poor damage control, unsatisfactory order management, lack of visibility and lack of technological interventions. Digital twin (DT) based warehouse system shows the ontology and knowledge graphs for competitive advantage by consolidating and transferring goods directly from an inbound supplier to an outbound customer on short notice and with no or limited storage. There remains a lack of clarity on how the DT can be implemented successfully in warehouse management.
Design/methodology/approach
The current literature remains largely unstructured and scattered due to a lack of a systematic approach to integrating the research implications and analysis. This paper probes the conceptualization of the DT with the help of theoretical analysis using the systematic literature analysis method.
Findings
The study explores essential concepts such as interoperability and integrability in implementing DT. Further, it analyzes the role of a supply chain control tower (SCCT) in modern supply chain management. A research framework is proposed for practitioners and academicians by incorporating the opportunities and challenges associated with DT implementation. The research findings are mainly threefold: Conceptualization of DT, Featuring SCCT and Exploration of cross-computer platform interfaces, scalability and maintenance strategies.
Originality/value
This study is among the first to analyze and review DT applications in warehouse management. Moreover, the study proposes a theoretical toolbox for the practitioners to successfully implement the DT in warehouse DT-based warehouse management system: A theoretical toolbox for future research and applications.
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Lina Gozali, Teuku Yuri M. Zagloel, Togar Mangihut Simatupang, Wahyudi Sutopo, Aldy Gunawan, Yun-Chia Liang, Bernardo Nugroho Yahya, Jose Arturo Garza-Reyes, Agustinus Purna Irawan and Yuliani Suseno
This research studies the development of the evolving dynamic system model and explores the important elements or factors and what detailed attributes are the main influences…
Abstract
Purpose
This research studies the development of the evolving dynamic system model and explores the important elements or factors and what detailed attributes are the main influences model in achieving the success of a business, industry and management. It also identifies the real and major differences between static and dynamic business management models and the detailed factors that influence them. Later, this research investigates the benefits/advantages and limitations/disadvantages of some research studies. The studies conducted in this research put more emphasis on the capabilities of system dynamics (SD) in modeling and the ability to measure, analyse and capture problems in business, industry, manufacturing etc.
Design/methodology/approach
The research presented in this work is a qualitative research based on a literature review. Publicly available research publications and reports have been used to create a research foundation, identify the research gaps and develop new analyses from the comparative studies. As the literature review progressed, the scope of the literature search was further narrowed down to the development of SD models. Often, references to certain selected literature have been examined to find other relevant literature. To do so, a supporting tool (that connects related articles) provided by Google Scholar, Scopus, and particular journals has been used.
Findings
The dynamic business and management model is very different from the static business model in complexity, formality, flexibility, capturing, relationships, advantages, innovation model, new goals, updated information, perspective and problem-solving abilities. The initial approach of a static system was applied in the canvas business model, but further developments can be continued with a dynamic system approach.
Research limitations/implications
Based on this study, which shows that businesses are developing more towards digitalisation, wanting the ability to keep up with the era that is moving so fast and the desire to increase profits, an instrument is needed that can help describe the difficulties of the needs and developments of the future world. This instrument, or tool of SD, is also expected to assist in drawing future models and in building a business with complex variables that can be predicted from the beginning.
Practical implications
This study will contribute to the SD study for many business incubator research studies. Many practical in business incubator management to have a benefit how to achieve the business performance management (BPM) in SD review.
Originality/value
The significant differences between static and dynamics to be used for business research and strategic performance management. This comparative study analyses some SD models from many authors worldwide. Their goals behind their strategic business models and encounter for their respective progress.
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Kai Liu, Yuming Liu, Yuanyuan Kou and Xiaoxu Yang
The mega railway infrastructure projects are faced with complex environments and multi-level management challenges. Thus, the mega railway infrastructure project management system…
Abstract
Purpose
The mega railway infrastructure projects are faced with complex environments and multi-level management challenges. Thus, the mega railway infrastructure project management system not only needs to focus on its composition, but also needs to consider changes and impacts of internal and external environment.
Design/methodology/approach
This study attempts to introduce the concept of dissipative structure from the perspective of complexity theory and constructs a positive entropy and negentropy flow index system for mega railway infrastructure project management system in order to analyze the factors of management system more deeply. The Brusselator model is used to construct the structure of the mega railway infrastructure project management system, and the entropy method is used to calculate the positive entropy and negentropy values to verify whether the management system is a dissipative structure.
Findings
A plateau railway project in China was used as an example for an empirical study, not only its own characteristics are analyzed, but also the role of constraints and facilitation of the internal and external environment. Based on the research results, several effective suggestions are put forward to improve the stability and work efficiency of mega railway infrastructure project management system.
Originality/value
This study demonstrates that mega railway infrastructure project management system has the characteristics of dissipative structure. It can provide theoretical support for the development of mega railway infrastructure project management system from disorderly state to orderly state.
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Adwaith Naimpally, Jatinder Kumar Jha and Abhishek Chakraborty
Does the simultaneous vertical and horizontal alignment of HR systems positively impact innovation? The authors use the “innovation value chain” model to explore the interplay…
Abstract
Purpose
Does the simultaneous vertical and horizontal alignment of HR systems positively impact innovation? The authors use the “innovation value chain” model to explore the interplay between the central strategic human resource management concepts of vertical and horizontal fit of HR systems and their role in positively impacting product innovation management.
Design/methodology/approach
The authors use the findings from a case study of a large multinational organization in the high-tech sector for the present study. In the first phase, the authors analyse responses to 20 qualitative interviews with senior business and HR executives at the organization using the grounded theory approach. In the second phase, the authors analysed six years of performance ratings and salary data for 4,500–5,500 employees.
Findings
Phase 1 of the study established the importance of innovation management as a strategic priority and the role of vertical and horizontal fit of HR systems and practices in positively impacting innovation management. Phase 2 reinforced the findings from Phase 1 by demonstrating the vertical and horizontal fit of the performance and compensation management processes towards furthering innovation management. Our study findings suggest that both forms of fit boost innovation management and interact to reinforce each other mutually, magnifying their respective positive effects towards improving innovation management.
Originality/value
While past studies have generally focused on the isolated role of either the HR system or that of a bundle of HR practices on innovation, the present study empirically demonstrates the simultaneous role of vertical and horizontal fit of HR systems and practices in furthering innovation management. The authors use interviews with senior executives and objective performance and salary data to provide the first experimental evidence of the mechanism of the interplay between the two forms of fit.
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Joshua Omondi Omanyo and Joshua Rumo Ndiege
This paper aims to examine the state of research on the symbiotic relationship between knowledge management and learning management systems in advancing the mutual strategic…
Abstract
Purpose
This paper aims to examine the state of research on the symbiotic relationship between knowledge management and learning management systems in advancing the mutual strategic agenda of the two initiatives in higher education institutions (HEIs), so as to uncover the themes that have been studied, identify gaps in the existing studies and suggest future areas of research work.
Design/methodology/approach
The study adopted systematic literature review (SLR), in which 64 articles published between 2010 and 2022 were identified and analyzed.
Findings
Whereas the review revealed some focus areas that have been researched, it also found that only few studies have explicitly explored the symbiotic relationship between knowledge management and learning management systems, with fewer articles exploring this relationship finding their way to mainstream journals. Thus, the findings showed that examination of the interlink between knowledge management and learning management systems in HEIs is still less explored and has multiple possibilities for future research with potential benefits to the higher education industry.
Originality/value
Although different SLRs exist separately in the fields of knowledge management and learning management systems, there seem to be no reviews on the interconnection between the two fields in the context of HEIs. Additionally, this review offers insights into future research avenues for theory, content and context of interplay between knowledge management and learning management systems in HEIs.
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B.H.V.H. Jayamaha, B.A.K.S. Perera, K.D.M. Gimhani and M.N.N. Rodrigo
Enterprise resource planning (ERP) systems that are equipped with numerous features and functionalities help to improve the profitability of construction corporations around the…
Abstract
Purpose
Enterprise resource planning (ERP) systems that are equipped with numerous features and functionalities help to improve the profitability of construction corporations around the world through enhancing the efficiency of the functions related to cost management. Thus, the purpose of this study was to investigate the applicability of ERP systems for cost management of building construction projects in Sri Lanka.
Design/methodology/approach
A qualitative technique was used in this study, which comprised two-round Delphi-based semistructured interviews. Purposive sampling was used to determine the interviewees. Content analysis was used to evaluate the collected data.
Findings
The findings of this study identified the ERP system as a strategic tool for gaining a competitive advantage for an organization while confirming 14 uses of ERP systems and 16 stages of the cost management process. Eighteen issues were finalized at the end of the interview rounds while categorizing the suitable ERP applications at each stage of the cost management process.
Originality/value
Even though there are numerous distinct studies conducted on cost management and ERP systems, there has been a lack of studies conducted on the synergy between these two areas that can be adapted for the building projects in the Sri Lankan context. Therefore, the findings of this study can bring a new paradigm to the Sri Lankan construction sector by influencing the adaption of correct ERP systems at numerous project stages by providing a competitive edge.
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Edoardo Trincanato and Emidia Vagnoni
Business intelligence (BI) systems and tools are deemed to be a transformative source with the potential to contribute to reshaping the way different healthcare organizations’…
Abstract
Purpose
Business intelligence (BI) systems and tools are deemed to be a transformative source with the potential to contribute to reshaping the way different healthcare organizations’ (HCOs) services are offered and managed. However, this emerging field of research still appears underdeveloped and fragmented. Hence, this paper aims to reconciling, analyzing and synthesizing different strands of managerial-oriented literature on BI in HCOs and to enhance both theoretical and applied future contributions.
Design/methodology/approach
A literature-based framework was developed to establish and guide a three-stage state-of-the-art systematic literature review (SLR). The SLR was undertaken adopting a hybrid methodology that combines a bibliometric and a content analysis.
Findings
In total, 34 peer-review articles were included. Results revealed significant heterogeneity in theoretical basis and methodological strategies. Nonetheless, the knowledge structure of this research’s stream seems to be primarily composed of five clusters of interconnected topics: (1) decision-making, relevant capabilities and value creation; (2) user satisfaction and quality; (3) process management, organizational change and financial effectiveness; (4) decision-support information, dashboard and key performance indicators; and (5) performance management and organizational effectiveness.
Originality/value
To the authors’ knowledge, this is the first SLR providing a business and management-related state-of-the-art on the topic. Besides, the paper offers an original framework disentangling future research directions from each emerged cluster into issues pertaining to BI implementation, utilization and impact in HCOs. The paper also discusses the need of future contributions to explore possible integrations of BI with emerging data-driven technologies (e.g. artificial intelligence) in HCOs, as the role of BI in addressing sustainability challenges.
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Guodong Ni, Qi Zhou, Xinyue Miao, Miaomiao Niu, Yuzhuo Zheng, Yuanyuan Zhu and Guoxuan Ni
New generation of construction workers (NGCWs) who were born in the 1980s and later have gradually become the main workforce of Chinese construction industry. They may behave…
Abstract
Purpose
New generation of construction workers (NGCWs) who were born in the 1980s and later have gradually become the main workforce of Chinese construction industry. They may behave differently when dealing with knowledge-related activities due to divergent characteristics caused by generational discrepancy. To provide a theoretical foundation for construction companies and safety managers to improve safety management, this research explores the factors and paths impacting the NGCWs' ability to share their safety knowledge.
Design/methodology/approach
Based on literature review, main factors that influence the safety knowledge sharing of the NGCWs were identified. Decision-Making Trial and Evaluation Laboratory and Interpretive Structural Modeling were applied to identify the hierarchical and contextual relations among the factors influencing the safety knowledge sharing of the NGCWs.
Findings
The results showed that sharing atmosphere ranked first in centrality and had a high degree of influence and being influenced, indicating itself an extremely important influencing factor of safety knowledge sharing of NGCWs. Six root influencing factors were identified, including individual characteristics, work pressure, sharing platform, incentive mechanism, leadership support and safety management system.
Research limitations/implications
The number of influencing factors of safety knowledge sharing of the NGCWs identified in this study is limited, and the data obtained by the expert scoring method is subjective. In future studies, the model should be further developed and validated by incorporating experts from different fields to improve its integrity and applicability.
Practical implications
The influencing factors identified in this paper can provide a basis for construction companies and safety managers to improve productivity and safety management by taking relevant measures to promote safety knowledge sharing. The research contributes to the understanding knowledge management in the context of the emerging market. It helps to answer the question of how the market can maintain the economic growth success through effective knowledge management.
Originality/value
This paper investigates the influencing factors of NGCWs' safety knowledge sharing from the perspective of intergenerational differences, and the 13 influencing factor index system established expands the scope of research on factors influencing safety knowledge sharing among construction workers and fills the gap in safety knowledge sharing research on young construction workers. Furthermore, this paper establishes a multi-layer recursive structure model to clarify the influence path of the influencing factors and contributes to the understanding of safety knowledge sharing mechanism.
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