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1 – 5 of 5Elena Stefana, Paola Cocca, Federico Fantori, Filippo Marciano and Alessandro Marini
This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.
Abstract
Purpose
This paper aims to overcome the inability of both comparing loss costs and accounting for production resource losses of Overall Equipment Effectiveness (OEE)-related approaches.
Design/methodology/approach
The authors conducted a literature review about the studies focusing on approaches combining OEE with monetary units and/or resource issues. The authors developed an approach based on Overall Equipment Cost Loss (OECL), introducing a component for the production resource consumption of a machine. A real case study about a smart multicenter three-spindle machine is used to test the applicability of the approach.
Findings
The paper proposes Resource Overall Equipment Cost Loss (ROECL), i.e. a new KPI expressed in monetary units that represents the total cost of losses (including production resource ones) caused by inefficiencies and deviations of the machine or equipment from its optimal operating status occurring over a specific time period. ROECL enables to quantify the variation of the product cost occurring when a machine or equipment changes its health status and to determine the actual product cost for a given production order. In the analysed case study, the most critical production orders showed an actual production cost about 60% higher than the minimal cost possible under the most efficient operating conditions.
Originality/value
The proposed approach may support both production and cost accounting managers during the identification of areas requiring attention and representing opportunities for improvement in terms of availability, performance, quality, and resource losses.
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Johanna Maria Liljeroos-Cork and Kaisu Laitinen
Infrastructure forms a basis for the operations and sustainability of the modern society. This paper aims to recognize value creation from the infrastructure procurement ecosystem…
Abstract
Purpose
Infrastructure forms a basis for the operations and sustainability of the modern society. This paper aims to recognize value creation from the infrastructure procurement ecosystem perspective to achieve those goals. The pursuit of enhancing value creation involves an examination of infrastructure procurement challenges, boundaries as well as boundary spanners that facilitate effective knowledge transfer and interaction.
Design/methodology/approach
The qualitative study is based on content analysis of 25 thematic interviews. Data was transcribed and coded via Atlas.ti software.
Findings
Infrastructure procurement value creation challenges appear complex and related to boundaries that hamper collaboration, coordination and knowledge sharing. Our results show that these boundaries locate within and between different levels of procurement ecosystem. Therefore, value creation in infrastructure procurement requires boundary spanners for leveraging knowledge sharing and interaction. Artifacts, discussion, processes and brokers as identified boundary spanners are strongly nested and interrelated in the industry. Special attention should be given to supporting individuals to act as brokers, since they play the key roles in trust building, culture steering and usage of other boundary spanners.
Social implications
Promoting value creation in infrastructure procurement helps to achieve socio-economic development goals.
Originality/value
This study offers a unique perspective on value creation in the context of infrastructure by adopting an ecosystem lens and examining boundary crossing mechanisms. The results support future development of collaboration and knowledge sharing practices fostering procurement productivity.
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Ernesto Cardamone, Gaetano Miceli and Maria Antonietta Raimondo
This paper investigates how two characteristics of language, abstractness vs concreteness and narrativity, influence user engagement in communication exercises on innovation…
Abstract
Purpose
This paper investigates how two characteristics of language, abstractness vs concreteness and narrativity, influence user engagement in communication exercises on innovation targeted to the general audience. The proposed conceptual model suggests that innovation fits well with more abstract language because of the association of innovation with imagination and distal construal. Moreover, communication of innovation may benefit from greater adherence to the narrativity arc, that is, early staging, increasing plot progression and climax optimal point. These effects are moderated by content variety and emotional tone, respectively.
Design/methodology/approach
Based on a Latent Dirichlet allocation (LDA) application on a sample of 3225 TED Talks transcripts, the authors identify 287 TED Talks on innovation, and then applied econometric analyses to test the hypotheses on the effects of abstractness vs concreteness and narrativity on engagement, and on the moderation effects of content variety and emotional tone.
Findings
The authors found that abstractness (vs concreteness) and narrativity have positive effects on engagement. These two effects are stronger with higher content variety and more positive emotional tone, respectively.
Research limitations/implications
This paper extends the literature on communication of innovation, linguistics and text analysis by evaluating the roles of abstractness vs concreteness and narrativity in shaping appreciation of innovation.
Originality/value
This paper reports conceptual and empirical analyses on innovation dissemination through a popular medium – TED Talks – and applies modern text analysis algorithms to test hypotheses on the effects of two pivotal dimensions of language on user engagement.
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Rania Ahmed Aly El Garem, Amira Fouad and Hassan Mohamed
This paper explores the effect of perceived service quality, trust, perceived value and perceived cost on patient satisfaction and loyalty as well as exploring the moderating…
Abstract
Purpose
This paper explores the effect of perceived service quality, trust, perceived value and perceived cost on patient satisfaction and loyalty as well as exploring the moderating role of the sociodemographic factors.
Design/methodology/approach
The data were gathered from 462 patients via a structured questionnaire, while structural equation modeling was utilized for the analysis.
Findings
Results indicated that trust, perceived value and patient satisfaction have important roles in shaping the patient loyalty, while patient satisfaction was found to fully mediate the patient’s perceived service quality. Loyalty relationship was also found to partially mediate the trust–loyalty relationship. Nonetheless, the patient’s satisfaction–loyalty relationship was found to be only moderated by the age factor.
Practical implications
Implications are provided to the Egyptian private hospitals in order for them to formulate improvement plans as well as set higher standards of conduct.
Originality/value
This original research is the first one, up to the researcher knowledge, that explores the drivers of patient satisfaction in the private hospitals in Egypt.
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Rahaf Ibrahim Alkhalaileh, Hashem Alshurafat and Huthaifa Al-Hazaima
This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in…
Abstract
Purpose
This research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.
Design/methodology/approach
The research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.
Findings
The study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.
Practical implications
The study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.
Originality/value
The study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.
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