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Article
Publication date: 1 March 2007

Clifford P. McCue, Jerry Gianakis and Howard Frank

Will implementation of GASB Statement 34 induce the adoption of cost-accounting models in local governments? The authors address that question based on the findings of a…

Abstract

Will implementation of GASB Statement 34 induce the adoption of cost-accounting models in local governments? The authors address that question based on the findings of a national survey of local and county finance officers. Findings suggest that while finance officials recognize that GASB 34 will prompt greater accuracy and transparency in financial reporting, it may not serve to propagate greater utilization of activity-based costing (ABC) or its derivatives. Possible explanations may include feared impacts of increased cost accounting transparency as well as limited perceived payoff for investments in ABC-related tools. The authors acknowledge that this is a baseline “read” of attitudes; continued experience under GASB 34 may crystallize attitudes and lend greater support for future implementation of private-sector based- accounting methods.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 28 October 2013

Kohei Arai, Hirotsugu Kitada and Keisuke Oura

This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or…

Abstract

Purpose

This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or foremen) in a modern manufacturing setting.

Design/methodology/approach

Using survey data from Japanese factories, the paper examines the association between the choice of profit, cost, and non-financial performance measures with two characteristics of manufacturing systems: interdependence and multi-tasking.

Findings

The results indicate that interdependence has a significant and positive association with the importance of profit information, while multi-tasking is associated negatively with the importance of profit information, and positively with non-financial information for performance evaluation.

Originality/value

In recent years, a significant shift has been observed in Japanese production management with many companies now focusing on profit information instead of cost information. For example, the past studies show that large Japanese manufacturing companies are now using micro-profit centres and include profit information when evaluating factories. However, little empirical evidence is available on performance measurement at the shop floor foreman level, and even less is known about the importance of profit information in the evaluation of these lower level managers.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Article
Publication date: 28 October 2013

Chris Akroyd and Yutaka Kato

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 28 October 2013

Sumitaka Ushio and Yasuyuki Kazusa

– This paper aims to examine the processes through which accounting calculations are formed and developed in a Japanese manufacturing company.

Abstract

Purpose

This paper aims to examine the processes through which accounting calculations are formed and developed in a Japanese manufacturing company.

Design/methodology/approach

The paper is based on an in-depth longitudinal case study. Actor network theory is used to analyze the empirics and to trace the historical translation process where the calculations were formed and developed as inscriptions.

Findings

The empirics show that an accounting calculation (called PPH) was formed and developed as a flag to rally around to involve different interests at different times. It translated changing external social and economic contexts as well as internal managerial and shop-floor interests into its calculations at different stages of the company's development. The processes were inscribed in the form of an accounting calculation and these inscriptions were accumulated, rather than replaced or abandoned, to create growth rings of accounting calculations as chronological network effects.

Originality/value

The case in this paper demonstrates that keiei-rinen (management philosophy) control can be more bottom-up than implied in the extant literature. Shop-floor workers and non-accounting experts participate in (re)shaping processes of accounting calculations. In these processes, “stability” is the key for the calculations to remain at the centre of translation attracting various interests and linking different demands over time.

Details

Journal of Accounting & Organizational Change, vol. 9 no. 4
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 7 February 2014

Hiroshi Takeda and Trevor Boyns

The purpose of this paper is to provide an understanding of the “Kyocera approach” to business, i.e. the relationship between the Kyocera philosophy, the amoeba management…

Abstract

Purpose

The purpose of this paper is to provide an understanding of the “Kyocera approach” to business, i.e. the relationship between the Kyocera philosophy, the amoeba management system (AMS) and the associated management accounting system.

Design/methodology/approach

Utilising a variety of secondary sources, including semi-autobiographical works written by Inamori, the architect of AMS, the authors examine in detail the links between the underlying Kyocera philosophy and the management and accounting principles derived therefrom. These sources are used to examine the historical origins of these principles, their influence on both the AMS and the management accounting system, and how these have developed over time.

Findings

Both the AMS and the associated management accounting system can be shown to contain a mixture of influences, including traditional Asian/Japanese factors, but also Inamori/Kyocera-specific factors linked to Inamori's underlying philosophical approach to life and specific life experiences encountered by him. This suggests that while the Kyocera approach may be applicable more widely in Japan or Asia, outside of this context, the conflicts between Western and Asian cultures, although not necessarily insurmountable, may provide barriers leading to incomplete applications of the Kyocera approach

Originality/value

This study adds to the understanding of the interrelationship between management philosophy and management accounting practices, and the ability of individuals to determine culture within organisations. It illustrates the importance of historical research in obtaining a detailed understanding of the philosophical, cultural and religious underpinnings of current management and accounting practices.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 1 December 2004

Karen L. Higgins and Joseph A. Maciariello

Executives of network organizations seek to combine core competencies and talents of individual firms, along the various links of the value chain for a given project…

Abstract

Executives of network organizations seek to combine core competencies and talents of individual firms, along the various links of the value chain for a given project. These firms are brought together in alignment for the purpose of providing organizations a competitive advantage. Using multiple examples as well as results from an extensive research project, this chapter introduces a multidisciplinary model for leading network organizations. The model is informed by theoretical and empirical research and by executive practice. It includes consideration of an organization’s internal interactions as well as its interactions with the environment and with the external organizations within its network. The chapter provides leaders a set of four imperatives for achieving effective collaboration within networks.

Details

Complex Collaboration: Building the Capabilities for Working Across Boundaries
Type: Book
ISBN: 978-1-84950-288-7

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Article
Publication date: 2 September 2019

Ralph Adler, Toshiro Hiromoto and Hiroyuki Suzuki

The purpose of this paper is to extensively discuss the performance management system characteristics of amoeba management and organizational ambidexterity to provide…

Abstract

Purpose

The purpose of this paper is to extensively discuss the performance management system characteristics of amoeba management and organizational ambidexterity to provide conceptual comparisons between the two and assist scholars and practitioners in their respective research design and adoption decisions.

Design/methodology/approach

Management databases that included Science Direct, ABI/INFORM Global, Business Source Premier and Scopus (and their Japanese counterparts), as well as a number of journals known for publishing work on amoeba management and organizational ambidexterity, were used to identify relevant published work. An initial identification of almost 2,500 books and articles was reduced to the paper’s approximately 100 references. Feedback from presenting the paper at management conferences and university seminars supports the comprehensiveness of the assembled literature.

Findings

This paper shows that prior research’s conflating of amoeba management and organizational ambidexterity is misguided. While the two performance management systems share a common overarching philosophy on how to successfully operate in highly competitive environments and adopt a similar urgency about the need for business units to feature relatively small numbers of employees, significant differences involving the enactment of strategy, organizational structure, organizational culture, planning horizon, performance measures, employee involvement, employee selection and leadership prevail.

Originality/value

By providing scholars and practitioners with better, more holistic understandings of amoeba management and organizational ambidexterity, the paper seeks to advance theoretical and practical understandings of the two performance management systems. The model provided helps scholars incorporate into their research more complete theoretical constructions and operational representations of these two performance management systems and helps practitioners make better informed adoption choices.

Details

International Journal of Productivity and Performance Management, vol. 69 no. 2
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 1 February 1978

Nous rappelons les membres AIEST de remettre leur fiche d'inscription au 28e Congrès AIEST du 17 au 24 septembre 1978 au Secrétariat général jusqu'au 31 juillet 1978. Les…

Abstract

Nous rappelons les membres AIEST de remettre leur fiche d'inscription au 28e Congrès AIEST du 17 au 24 septembre 1978 au Secrétariat général jusqu'au 31 juillet 1978. Les membres ayant l'intention de présenter un rapport spécial sont priés de le remettre en 3 exemplaires dactylographiés selon le modèle type également jusqu'au 31 juillet 1978.

Details

The Tourist Review, vol. 33 no. 2
Type: Research Article
ISSN: 0251-3102

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Article
Publication date: 13 March 2009

Liang‐Chuan Wu

The purpose of this paper is to analyze supplier selection from an economic perspective. The conventional view of cost benefit analysis is that the cost dimension is…

Abstract

Purpose

The purpose of this paper is to analyze supplier selection from an economic perspective. The conventional view of cost benefit analysis is that the cost dimension is static, and companies are urged to pursue the lowest bid price when choosing suppliers. However, this perspective does not consider uncertainty, which is an important characteristic of supply chains. To overcome this shortcoming, a model is proposed that views supplier selection under uncertainty.

Design/methodology/approach

The study proposes a model that analyzes supplier selection from an economic standpoint based on the switching options approach.

Findings

The results show that, contrary to the conventional wisdom, the buyer's choice of supplier makes a significant difference under conditions of uncertainty, and naïvely accepting the lowest bid price is not necessarily the best option.

Research limitations/implications

The study extends the literature by quantifying previous studies of the buyer‐supplier relationship. This enhances understanding by quantifying the relationship under conditions of uncertainty, a topic that has been largely ignored by previous works.

Practical implications

The economic perspective, which considers uncertainty, helps managers examine their supply chain relationships in depth when choosing suppliers. In addition, this study could also help buyers access alternative supply chain partners. Managers can make the calculations easily by using Microsoft Excel software.

Originality/value

The paper presents an original discussion about viewing supplier selection from the switching options perspective. The modeling and analysis of switching options help managers better understand the supplier selection process from an economic perspective, and improve competitiveness by helping them to make appropriate decisions.

Details

Industrial Management & Data Systems, vol. 109 no. 2
Type: Research Article
ISSN: 0263-5577

Keywords

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Book part
Publication date: 25 October 2018

Barry J. Babin and Kevin W. James

This chapter focuses on how retailers can do the right thing and be successful at the same time, particularly in the light of technological innovation. Service dominant…

Abstract

This chapter focuses on how retailers can do the right thing and be successful at the same time, particularly in the light of technological innovation. Service dominant logic (SDL), with the notion of operant and operand resources as a means to connect the retailer to the customer, provides a framework for the chapter. Normative decision making is presented as a necessary ethical and practical mindset to solve problems, and we illustrate the relationship between normative decision making and value. Value becomes the ultimate outcome to the customer that will allow for sustainable retailing into the future. Utilitarian value and hedonic value are presented and elaborated upon to show how companies and consumers come together to transform resources into value through service. Sections are included showing how value delivery will evolve into the future and what mix of value will be necessary so that retailing can see continued success.

Details

Food Retailing and Sustainable Development
Type: Book
ISBN: 978-1-78714-554-2

Keywords

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