Search results

The purpose of this study is to identify managerial perceptions, as well as individual and organizational contingencies, that influence the use of balanced scorecard (BSC) among SMEs.

This paper adopts a mixed methods approach to study the use of the BSC from a survey database of 414 SMEs across several industries in Portugal.

This paper shows the perceived benefits, reasoning and obstacles that managers face when using the BSC in SMEs. The BSC is not the first choice for strategic management control of most firms in the sample. Most SMEs in this study have an explicitly formulated business strategy. The results show that it is possible to implement the BSC in SMEs without a formalized strategy. Such findings seem to suggest that the use of the BSC may stimulate the formulation of strategies for those firms.

The use of fuzzy-set qualitative comparative analysis limits the generalization of the findings; nonetheless, the transparency of the report enables replication without restrictions.

This paper proposes that the size of the firm and the characteristics of the manager may compensate for the absence of a strategy to guide BSC use.

This paper advises a match between the stage of development of the SMEs strategy and the gender of the manager, which may have implications for recruitment purposes.

This study reports alternative configurations of individual and organizational conditions that lead to the use of the BSC in SMEs as well as configurations that prevent its use.

El propósito de este estudio es identificar las percepciones de los gerentes, así como las contingencias individuales y organizacionales, que influyen en el uso del BSC entre las PYMEs.

Adoptamos un enfoque de métodos mixtos para estudiar el uso del BSC a partir de una base de datos de encuestas de 414 PYMEs de varias industrias en Portugal.

Mostramos los beneficios percibidos, el razonamiento y los obstáculos que enfrentan los gerentes al utilizar el BSC en las PYMEs. El BSC no es la primera opción para el control de gestión estratégica de la mayoría de las empresas de la muestra. La mayoría de las PYMEs en este estudio tienen una estrategia comercial explícitamente formulada. Los resultados muestran que es posible implementar el BSC en PYMEs sin una estrategia formalizada. Estos hallazgos parecen sugerir que el uso del BSC puede estimular la formulación de estrategias para esas empresas.

Este estudio reporta configuraciones alternativas de condiciones individuales y organizacionales que conducen al uso del BSC en las PYMEs, así como configuraciones que impiden su uso.

El uso de la fsQCA limita la generalización de los hallazgos; no obstante, la transparencia del informe permite replicarlo sin restricciones.

Proponemos que el tamaño de la empresa y las características del gerente pueden compensar la ausencia de una estrategia que oriente el uso del BSC.

Aconsejamos hacer coincidir la etapa de desarrollo de la estrategia para las PYMEs y el género del gerente, lo que puede tener implicaciones a efectos de contratación.

O objetivo deste estudo é identificar as perceções dos gestores, bem como as contingências individuais e organizacionais, que influenciam o uso do BSC entre as PMEs.

Adotamos uma abordagem de métodos mistos para estudar a utilização do BSC a partir de uma base de dados de inquérito a 414 PMEs de diversas indústrias em Portugal.

Mostramos os benefícios percebidos, o raciocínio e os obstáculos que os gestores enfrentam ao usar o BSC nas PMEs. O BSC não é a primeira escolha para o controle estratégico de gestão da maioria das empresas da amostra. A maioria das PMEs neste estudo tem uma estratégia empresarial explicitamente formulada. Os resultados mostram que é possível implementar o BSC nas PME sem uma estratégia formalizada. Tais resultados parecem sugerir que a utilização do BSC pode estimular a formulação de estratégias para essas empresas.

Este estudo relata configurações alternativas de condições individuais e organizacionais que levam à utilização do BSC nas PMEs, bem como configurações que impedem a sua utilização.

O uso do fsQCA limita a generalização dos resultados; no entanto, a transparência do relatório permite a replicação sem restrições.

Propomos que o tamanho da empresa e as características do gestor podem compensar a ausência de uma estratégia para orientar o uso do BSC.

Aconselhamos uma correspondência entre o estágio de desenvolvimento da estratégia para as PMEs e o género do gestor, o que pode ter implicações para efeitos de recrutamento.

This purpose of this paper is to explore the future of open universities (OUs), particularly in developing Asia, focusing on the potential risks associated with technological solutionism, or the popular belief that educational problems can be readily solved through technological means. This exploration is pertinent as the initial advantages that OUs once held have significantly diminished and competing higher education institutions worldwide are converging on a digital future.

The qualitative method of empathy-based stories (MEBS) was employed as the primary research method for drawing data from sampled OU teachers. The obtained data were parsed via textual analysis and the lens of critical discourses on technology and higher education.

The study shows that, in the future envisioned by the sampled OU teachers, students’ lack of privileged access to frontier technologies is no barrier to learning success. It also emphasises that learning outcomes have causality beyond technological determinism, and that educational problems, which OUs may deem as requiring technological solutions, are often non-technological in nature and require no technological fixes.

Critiques of techno-solutionism, such as the present study, are virtually absent in the context of OUs in developing Asia. For this very reason, this study is vital and serves as a guardrail while these OUs seek to reformulate their respective value propositions in the time of global digital convergence.

Although legislation and regulations form an important foundation for recordkeeping and for accountability, questions of transparency and openness must be addressed in a wider context. Oliver and Foscarini have argued for the importance of recognising differing cultures and the ways in which they value records and recordkeeping. In addition to reporting mechanisms and relationships, accountability must encompass a culture and a mindset which is transparent, responsive and focused on self-improvement. This paper aims to apply a dual interpretation of accountability in the context of Irish public sector recordkeeping to identify shortcomings and suggest potential remedies with a view to improving the accountability of Irish recordkeeping itself, and the extent to which it contributes to wider accountability in society.

This paper assesses accountability in Irish public sector recordkeeping using a model suggested by Mark Bovens, which views accountability as both a mechanism and a virtue. The model emphasises that both interpretations are necessary but that mechanisms (laws, regulations and checklists) on their own cannot be sufficient to satisfy accountability requirements. As noted by Onora O’Neill, the aim of accountability should not be checklists or artificial metrics, but the nurturing of behaviours and cultures which make public institutions more deserving of our trust. Reference will be made to Irish legislation, to records management policies in government departments, to relevant annual reports and to current practice with regard to appraisal and other recordkeeping functions to measure Irish public sector recordkeeping against Bovens' model.

This paper suggests that Irish public sector recordkeeping has a range of shortcomings under both the narrow (mechanism) and broad (virtue) interpretations of accountability. Lack of reporting requirements and oversight mechanisms in existing legislation allows for major gaps in public sector recordkeeping, facilitating a lack of accountability in the citizen–state relationship. Meanwhile, an absence of records management policies and an overall lack of appreciation of the value of records leads to opaque practices and a lack of transparency. The recordkeeping profession itself adopts processes and practices, which are not aligned with the concept of accountability as a virtue, and which do not reflect a commitment to transparency and meeting the legitimate interests of stakeholders. This paper suggests changes in relevant legislation but also suggests that these must be accompanied by a more open and responsive working culture within the recordkeeping profession.

By applying Bovens’ dual concept of accountability, this paper provides a new and more comprehensive assessment of public sector recordkeeping in Ireland, which can equally be applied in other contexts. It identifies ways in which revised legislation can contribute to greater accountability, but emphasises that regulations must be accompanied by a culture of transparency and responsiveness, and that recordkeepers have a crucial role to play in terms of their own commitment to transparency and professional accountability.

Surakarta needs to evaluate its flat management as the most populous city in Central Java, Indonesia. This study examines the implementation of flat management in Surakarta City and evaluates and recommends the appropriate flat retribution rate.

This study used the analytical descriptive method to explain the problems in managing flats in Surakarta City. The data were obtained through a review of existing regulations and in-depth interviews with the flat residents and managers. The proposed retribution tariff for flats is calculated with a market approach through a comparison with neighboring cities and/or districts adjusted to the regional minimum wage to accommodate the residents’ ability to pay.

Based on the results of interviews and a review of regulations, problems were identified in the management of flats in Surakarta City. A comparison of levy rates with surrounding districts led to a proposal for new levy rates, which were divided into two tariff groups based on the characteristics of flats in Surakarta City.

The result of this study is a suggested retribution tariff derived from an economic framework that has yet to be validated by assessing the flat residents' willingness to pay.

This paper complements previous studies on the management and financing of flats by more in-depth evaluating the current tariffs and providing recommendations for appropriate tariffs.

Gillette’s historically successful “razor and blade” business model (RBM) has been a promising benchmark for multiple businesses across diverse industries worldwide in the past several decades. The extant literature deals with very few nuances of this business model notwithstanding the fact that there are several variants of this business model being put to practical use by firms in diverse industries in grossly metaphorically equivalent situations.

This study adopts the 2 × 2 truth table framework from the domains of mathematical logic and combinatorics in fleshing out all possible (four logical possibilities) variants of the razor and blade business model for further analysis. This application presents four mutually exclusive yet collectively exhaustive possibilities on any chosen dimension. Two major dimensions (viz., provision of subsidy and intra- or extra-firm involvement in the making of razors or blades or both) form part of the discussion in this paper. In addition, this study synthesizes and streamlines entrepreneurial wisdom from multiple intra-industry and inter-industry benchmarks in terms of real-time firms explicitly or implicitly adopting several variants of the RBM that suit their unique context and idiosyncratic trajectory of evolution in situations that are grossly reflective of the metaphorically equivalent scenario of razor and recurrent blades. Inductive method of research is carried out with real-time cases from diverse industries with a pivotally common pattern of razor and blade model in some form or the other.

Several new variants of the razor and blade model (much beyond what the extant literature explicitly projects) have been discovered from the multiple metaphorically equivalent cases of RBM across industries. All of these expand the portfolio of options that relevant entrepreneurial firms can explore and exploit the best possible option chosen from them, given their unique context and idiosyncratic trajectory of growth.

This study has enriched the literature by presenting and analyzing a more inclusive or perhaps comprehensive palette of explicit choices in the form of several variants of the RBM for the relevant entrepreneurial firms to choose from. Future research can undertake the task of comparing these variants of RBM with those of upcoming servitization business models such as guaranteed availability, subscription and performance-based contracting and exploring the prospects of diverse combinations.

Smart entrepreneurial firms identify and adopt inspiring benchmarks (like razor and blade model whenever appropriate) duly tweaked and blended into a gestalt benchmark for optimal profits and attractive market shares. They target diverse market segments for tied-goods with different variants or combinations of the relevant benchmarks in the form of variegated customer value propositions (CVPs) that have unique and enticing appeal to the respective market segments.

Value-sensitive customers on the rise globally choose the option that best suits them from among multiple alternatives offered by competing firms in the market. As long as the ratio of utility to price of such an offer is among the highest, even a no-frills CVP may be most appealing to one market segment while a plush CVP may be tempting to yet another market segment simultaneously. While professional business firms embrace resource leverage practices consciously, amateur customers do so subconsciously. Each party subliminally desires to have the maximum bang-to-buck ratio as the optimal return on investment, given their priorities ceteris paribus.

Prior studies on the RBM have explicitly captured only a few variants of the razor and blade model. This study is perhaps the first of its kind that ferrets out many other variants (more than ten) of the razor and blade model with due simplification and exemplification, justification and demystification.

The study aims to determine the the optimal value of output parameters of a variable compression ratio (CR) diesel engine are investigated at different loads, CR and fuel modes of operation experimentally. The output parameters of a variable compression ratio (CR) diesel engine are investigated at different loads, CR and fuel modes of operation experimentally. The performance parameters like brake thermal efficiency (BTE) and brake specific energy consumption (BSEC), whereas CO emission, HC emission, CO₂ emission, NO_x emission, exhaust gas temperature (EGT) and opacity are the emission parameters measured during the test. Tests are conducted for 2, 6 and 10 kg of load, 16.5 and 17.5 of CR.

In this investigation, the first engine was fueled with 100% diesel and 100% Calophyllum inophyllum oil in single-fuel mode. Then Calophyllum inophyllum oil with producer gas was fed to the engine. Calophyllum inophyllum oil offers lower BTE, CO and HC emissions, opacity and higher EGT, BSEC, CO₂ emission and NO_x emissions compared to diesel fuel in both fuel modes of operation observed. The performance optimization using the Taguchi approach is carried out to determine the optimal input parameters for maximum performance and minimum emissions for the test engine. The optimized value of the input parameters is then fed into the prediction techniques, such as the artificial neural network (ANN).

From multiple response optimization, the minimum emissions of 0.58% of CO, 42% of HC, 191 ppm NO_x and maximum BTE of 21.56% for 16.5 CR, 10 kg load and dual fuel mode of operation are determined. Based on generated errors, the ANN is also ranked for precision. The proposed ANN model provides better prediction with minimum experimental data sets. The values of the R² correlation coefficient are 1, 0.95552, 0.94367 and 0.97789 for training, validation, testing and all, respectively. The said biodiesel may be used as a substitute for conventional diesel fuel.

The blend of Calophyllum inophyllum oil-producer gas is used to run the diesel engine. Performance and emission analysis has been carried out, compared, optimized and validated.

The purpose of this paper is to extend the research on employer branding (EB) by identifying elements of EB according to the perceptions of employees working in the service sector and investigating the impact of EB on employer of choice and organizational performance.

Around544 respondents helped to test the model. The research considers development, growth opportunities, equality and justice as new elements of EB, along with organizational culture, salary, incentives and work–life balance.

EB significantly influences employer of choice through organizational commitment and employer brand advocacy. Organizational performance is influenced by EB through job satisfaction and employee performance. Nevertheless, no significant relation was observed between EB and employer of choice through person–organization fit. The EB’s impact on employee performance through employee retention was not significant.

The study suggests reflecting on the importance of the role played by new elements of EB and on the existence of a direct relationship between employee performance and EB. Despite the widespread belief that EB primarily serves as a recruitment tactic to attract candidates, this paper shows that the positive impacts on company performance stem more from outcomes related to current employees than from prospective applicants.

This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging technologies (ETs) in public services delivery.

VOSviewer and SciMAT techniques were used for clustering and mapping the use of ETs in the public services delivery. Collecting documents from the DGRL v16.6 database, the paper uses text mining analysis for identifying key terms and trends in e-Government research regarding ETs and public services.

The analysis indicates that all ETs are strongly linked to each other, except for blockchain technologies (due to its disruptive nature), which indicate that ETs can be, therefore, seen as accumulative knowledge. In addition, on the whole, findings identify four stages in the evolution of ETs and their application to public services: the “electronic administration” stage, the “technological baseline” stage, the “managerial” stage and the “disruptive technological” stage.

The output of the present research will help to orient policymakers in the implementation and use of ETs, evaluating the influence of these technologies on public services.

The research helps researchers to track research trends and uncover new paths on ETs and its implementation in public services.

Recent research has focused on the need of implementing ETs for improving public services, which could help cities to improve the citizens’ quality of life in urban areas. This paper contributes to expanding the knowledge about ETs and its implementation in public services, identifying trends and networks in the research about these issues.

This study investigates how communication is used by a Swedish public authority to legitimate the responsibilization of preparedness, i.e. how the state encourages individual citizens to take more responsibility for their security.

A multimodal discursive approach drawing on multimodal narrative analysis of video clips and multimodal critical discourse analysis (MCDA) is used to examine how the responsibilization of preparedness is legitimated in video material published on Swedish Civil Contingencies Agency's (MSB’s) YouTube channel.

The study finds that the responsibilization of preparedness is legitimated through an ongoing but evolving normalization of threat. The findings also show how responsibilization is legitimated in moralizing terms of individual contribution to society, which may indicate a return from neo-liberal values to more traditional Swedish collectivist values.

The study shows how communication around preparedness and responsibilization is discursively constructed and legitimated through multimodal features, while previous research has mainly focused on verbal or written communication.