Search results

1 – 10 of over 1000
Article
Publication date: 8 June 2023

Markus Brenner, Andreas Wald and Ronald Gleich

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control…

Abstract

Purpose

Process orientation is important for improving organizational performance. The process view is considered a key enabler of digital transformation, and thus management control systems (MCS) are expected to incorporate this view. However, the existing body of knowledge is fragmented, as different process approaches are often considered independently following a reductionist view of control practices. This paper aims to provide recommendations for further research as well as guidance for practice by a systematic review of the state of research of MC for process orientation. It is based on both a comprehensive view to MC using an MCS package approach and a comprehensive view of process orientation.

Design/methodology/approach

A systematic literature review addressing major types of process orientation approaches was performed by applying the comprehensive MC framework of Malmi and Brown. The results were synthesized and propositions were developed.

Findings

All components of the MC framework, as well as MCS packages, are highly relevant for process orientation. Propositions regarding configurations of MC for process orientation show directions for future research. However, comprehensive considerations of packages and of individual components, especially cultural controls, remain scarce in the literature.

Originality/value

To the best of the authors‘ knowledge, this paper is the first of its kind to provide a comprehensive, structured overview of MC for process orientation, applying a nonreductionist view, based on an MCS Package approach, and consolidating the so far fragmented view of different process approaches.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 9 February 2024

Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Abstract

Purpose

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

Design/methodology/approach

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

Findings

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

Originality/value

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 17 July 2023

Anaile Rabelo, Marcos W. Rodrigues, Cristiane Nobre, Seiji Isotani and Luis Zárate

The purpose of this study is to identify the main perspectives and trends in educational data mining (EDM) in the e-learning environment from a managerial perspective.

Abstract

Purpose

The purpose of this study is to identify the main perspectives and trends in educational data mining (EDM) in the e-learning environment from a managerial perspective.

Design/methodology/approach

This paper proposes a systematic literature review to identify the main perspectives and trends in EDM in the e-learning environment from a managerial perspective. The study domain of this review is restricted by the educational concepts of e-learning and management. The search for bibliographic material considered articles published in journals and papers published in conferences from 1994 to 2023, totaling 30 years of research in EDM.

Findings

From this review, it was observed that managers have been concerned about the effectiveness of the platform used by students as it contains the entire learning process and all the interactions performed, which enable the generation of information. From the data collected on these platforms, there are improvements and inferences that can be made about the actions of educators and human tutors (or automatic tutoring systems), curricular optimization or changes related to course content, proposal of evaluation criteria and also increase the understanding of different learning styles.

Originality/value

This review was conducted from the perspective of the manager, who is responsible for the direction of an institution of higher education, to assist the administration in creating strategies for the use of data mining to improve the learning process. To the best of the authors’ knowledge, this review is original because other contributions do not focus on the manager.

Details

Information Discovery and Delivery, vol. 52 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 24 October 2023

Bianca Arcifa de Resende, Franco Giuseppe Dedini, Jony Javorsky Eckert, Tiago F.A.C. Sigahi, Jefferson de Souza Pinto and Rosley Anholon

This study aims to propose a facilitating methodology for the application of Fuzzy FMEA (Failure Mode and Effect Analysis), comparing the traditional approach with fuzzy…

Abstract

Purpose

This study aims to propose a facilitating methodology for the application of Fuzzy FMEA (Failure Mode and Effect Analysis), comparing the traditional approach with fuzzy variations, supported by a case application in the aeronautical sector.

Design/methodology/approach

Based on experts' opinions in risk analysis within the aeronautical sector, rules governing the relationship between severity, occurrence, detection and risk factor were defined. This served as input for developing a fuzzyfied FMEA tool using the Matlab Fuzzy Logic Toolbox. The tool was applied to the sealing process in a company within the aeronautical sector, using triangular and trapezoidal membership functions, and the results were compared with the traditional FMEA approach.

Findings

The results of the comparative application of traditional FMEA and fuzzyfied FMEA using triangular and trapezoidal functions have yielded valuable insights into risk analysis. The findings indicated that fuzzyfied FMEA maintained coherence with the traditional analysis in identifying higher-risk effects, aligning with the prioritization of critical failure modes. Additionally, fuzzyfied FMEA allowed for a more refined prioritization by accounting for variations in each variable through fuzzy rules, thereby improving the accuracy of risk analysis and providing a more realistic representation of potential hazards. The application of the developed fuzzyfied FMEA approach showed promise in enhancing risk assessment in the aeronautical sector by considering uncertainties and offering a more detailed and context-specific analysis compared to conventional FMEA.

Practical implications

This study emphasizes the potential of fuzzyfied FMEA in enhancing risk assessment by accurately identifying critical failure modes and providing a more realistic representation of potential hazards. The application case reveals that the proposed tool can be integrated with expert knowledge to improve decision-making processes and risk mitigation strategies within the aeronautical industry. Due to its straightforward approach, this facilitating methodology could also prove beneficial in other industrial sectors.

Originality/value

This paper presents the development and application of a facilitating methodology for implementing Fuzzy FMEA, comparing it with the traditional approach and incorporating variations using triangular and trapezoidal functions. This proposed methodology uses the Toolbox Fuzzy Logic of Matlab to create a fuzzyfied FMEA tool, enabling a more nuanced and context-specific risk analysis by considering uncertainties.

Details

International Journal of Quality & Reliability Management, vol. 41 no. 4
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 26 March 2024

Frank Ato Ghansah and Weisheng Lu

While COVID-19 mitigation measures (CMMs) aided in steady recovery during the pandemic, they also impeded movement across economies/borders, affecting quality assurance (QA) of…

Abstract

Purpose

While COVID-19 mitigation measures (CMMs) aided in steady recovery during the pandemic, they also impeded movement across economies/borders, affecting quality assurance (QA) of Cross-border Construction Logistics and Supply Chain (Cb-CLSC). However, prior studies on the pandemic in the construction project industry have not revealed how CMMs have impacted QA. Thus, this study aims to evaluate the impact of the CMMs on the QA of Cb-CLSC.

Design/methodology/approach

This is achieved by adopting an embedded mixed-method approach involving a desk literature review and engaging 150 experts from different economies across the globe using expert surveys, and results verified via semi-structured expert interviews. Structural equation modelling-based multiple regression analysis (SEM-MRA) was integrated to examine the impact of the CMMs on the QA, along with descriptive and content analysis.

Findings

The study confirmed that CMMs have not only impacted the QA negatively but also influenced the positioning of the QA for the post-pandemic era and probably to survive the risks of future pandemics. Among all the identified CMMs, the top three critical measures include “lockdown (CMM2)”, “use of personal protective equipment, such as nose masks, disinfects, etc. (CMM5)”, and “electronic/virtual meetings (CMM7)”. However, CMM5 possesses the highest contributory power to form CMM in impacting the QA, and this can be regarded as largely positive by strengthening health and safety management systems. Its negative impact lies with the project cost increment and the inconveniences of using nose and face masks.

Practical implications

This study provides a better understanding to construction practitioners and policy makers on how the pandemic policies, i.e. CMMs, have impacted QA and can aid in formulating planning and operational decisions to adequately position the QA for the post-pandemic era and to endure the risks of future pandemics.

Originality/value

The study contributes to knowledge in that it provides a better understanding of how the pandemic policies, such as CMMs, have impacted QA and can aid in formulating planning and operational decisions to adequately position the QA for the post-pandemic era and to endure the risks of future pandemics. This area of study has been given limited attention among prior studies during the pandemic.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 26 March 2024

Frank Ato Ghansah, Weisheng Lu and Benjamin Kwaku Ababio

The COVID-19 pandemic has impacted the construction industry, yet still, it is unclear from existing studies about the critical challenges imposed on quality assurance (QA)…

Abstract

Purpose

The COVID-19 pandemic has impacted the construction industry, yet still, it is unclear from existing studies about the critical challenges imposed on quality assurance (QA), particularly Cross-border Construction Logistics and Supply Chain (Cb-CLSC). Thus, this study aims to identify and examine the critical challenges of QA of Cb-CLSC during the COVID-19 pandemic.

Design/methodology/approach

The aim is achieved via an embedded mixed-method approach pragmatically involving a desk literature review and engaging 150 experts across the globe using expert surveys, and results confirmed by semi-structured interviews. The approach is based on Interpretive Structural Modelling (ISM) as its foundation.

Findings

The study revealed ten critical challenges of QA, with the top four including “the shortage of raw construction material (C7)”, “design changes (C6)”, “collaboration and communication difficulties (C1)” and “changes in work practices (C10)”. However, examining the interrelationships among the critical challenges using ISM confirmed C7 and C10 as the most critical challenges. The study again revealed that the critical challenges are sensitive and capable of affecting themselves due to the nature of their interrelationship based on MICMAC analysis. Hence, being consistent with why all the challenges were considered critical amid the pandemic. Sentiment analysis revealed that the critical challenges have not been entirely negative but also positive by creating three areas of opportunities for improvement: technology adoption, worker management, and work process management. However, four areas of challenges in the QA include cost, raw material, time, and work process, including inspection, testing, auditing, communication, etc.

Practical implications

The finding provides a convenient point of reference to researchers, policymakers, practitioners, and decision-makers on formulating policies to enhance the effectiveness of construction QA during the pandemic through to the post-pandemic era.

Originality/value

The study enriches the extant literature on QA, Cb-CLSC, and the COVID-19 pandemic in the construction industry by identifying the critical challenges and examining the interrelationships among them. This provides a better understanding of how the construction QA has been affected by the pandemic and the opportunities created.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 28 March 2024

Elisa Gonzalez Santacruz, David Romero, Julieta Noguez and Thorsten Wuest

This research paper aims to analyze the scientific and grey literature on Quality 4.0 and zero-defect manufacturing (ZDM) frameworks to develop an integrated quality 4.0 framework…

Abstract

Purpose

This research paper aims to analyze the scientific and grey literature on Quality 4.0 and zero-defect manufacturing (ZDM) frameworks to develop an integrated quality 4.0 framework (IQ4.0F) for quality improvement (QI) based on Six Sigma and machine learning (ML) techniques towards ZDM. The IQ4.0F aims to contribute to the advancement of defect prediction approaches in diverse manufacturing processes. Furthermore, the work enables a comprehensive analysis of process variables influencing product quality with emphasis on the use of supervised and unsupervised ML techniques in Six Sigma’s DMAIC (Define, Measure, Analyze, Improve and Control) cycle stage of “Analyze.”

Design/methodology/approach

The research methodology employed a systematic literature review (SLR) based on PRISMA guidelines to develop the integrated framework, followed by a real industrial case study set in the automotive industry to fulfill the objectives of verifying and validating the proposed IQ4.0F with primary data.

Findings

This research work demonstrates the value of a “stepwise framework” to facilitate a shift from conventional quality management systems (QMSs) to QMSs 4.0. It uses the IDEF0 modeling methodology and Six Sigma’s DMAIC cycle to structure the steps to be followed to adopt the Quality 4.0 paradigm for QI. It also proves the worth of integrating Six Sigma and ML techniques into the “Analyze” stage of the DMAIC cycle for improving defect prediction in manufacturing processes and supporting problem-solving activities for quality managers.

Originality/value

This research paper introduces a first-of-its-kind Quality 4.0 framework – the IQ4.0F. Each step of the IQ4.0F was verified and validated in an original industrial case study set in the automotive industry. It is the first Quality 4.0 framework, according to the SLR conducted, to utilize the principal component analysis technique as a substitute for “Screening Design” in the Design of Experiments phase and K-means clustering technique for multivariable analysis, identifying process parameters that significantly impact product quality. The proposed IQ4.0F not only empowers decision-makers with the knowledge to launch a Quality 4.0 initiative but also provides quality managers with a systematic problem-solving methodology for quality improvement.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 12 December 2023

Judith Fauth, Tanya Bloch and Lucio Soibelman

Building permitting is mostly a manual, labor intensive and time-consuming process. Initiatives for streamlining the process are not always helpful since they often fail to…

Abstract

Purpose

Building permitting is mostly a manual, labor intensive and time-consuming process. Initiatives for streamlining the process are not always helpful since they often fail to address the core problems within the process. A framework for modeling the permitting process can be useful to identify bottlenecks, core challenges and best practices. Hence, the authors aim to demonstrate and validate a previously suggested workflow for permit process modeling using the permitting process in Israel as a test case.

Design/methodology/approach

The authors implement qualitative expert interviews for data acquisition. The collected data are then processed for a qualitative data analysis. The results of the analysis are then validated using a focus group workshop in the field of building permits. In the test case the focus group consisted of Israeli experts.

Findings

The authors present a detailed overview of the as-is building permit process in Israel and the existing challenges. Through this test case, the authors found that the framework is applicable in different countries and that it can provide valuable insights into the core problems within the process. In addition, application of the same framework in different countries can provide comparable results that would allow the authors to identify best practices.

Originality/value

The major contribution of this work is the development and validation of a framework for building permitting process modeling which can be used to identify existing challenges and bottlenecks in the process. Implementing a structured and unified approach provides an opportunity to easily compare processes in different countries to identify best practices.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 30 January 2024

Mahnaz Ensafi, Walid Thabet and Deniz Besiktepe

The aim of this paper was to study current practices in FM work order processing to support and improve decision-making. Processing and prioritizing work orders constitute a…

Abstract

Purpose

The aim of this paper was to study current practices in FM work order processing to support and improve decision-making. Processing and prioritizing work orders constitute a critical part of facilities and maintenance management practices given the large amount of work orders submitted daily. User-driven approaches (UDAs) are currently more prevalent for processing and prioritizing work orders but have challenges including inconsistency and subjectivity. Data-driven approaches can provide an advantage over user-driven ones in work-order processing; however, specific data requirements need to be identified to collect and process the functional data needed while achieving more consistent and accurate results.

Design/methodology/approach

This paper presents the findings of an online survey conducted with facility management (FM) experts who are directly or indirectly involved in processing work orders in building maintenance.

Findings

The findings reflect the current practices of 71 survey participants on data requirements, criteria selection, rankings, with current shortcomings and challenges in prioritizing work orders. In addition, differences between criteria and their ranking within participants’ experience, facility types and facility sizes are investigated. The findings of the study provide a snapshot of the current practices in FM work order processing, which aids in developing a comprehensive framework to support data-driven decision-making and address the challenges with UDAs.

Originality/value

Although previous studies have explored the use of selected criteria for processing and prioritizing work orders, this paper investigated a comprehensive list of criteria used by various facilities for processing work orders. Furthermore, previous studies are focused on the processing and prioritization stage, whereas this paper explored the data collected following the completion of the maintenance tasks and the benefits it can provide for processing future work orders. In addition, previous studies have focused on one specific stage of work order processing, whereas this paper investigated the common data between different stages of work order processing for enhanced FM.

Details

Facilities , vol. 42 no. 5/6
Type: Research Article
ISSN: 0263-2772

Keywords

Open Access
Article
Publication date: 28 March 2024

Usama Awan, Muhammad Sufyan, Irfan Ameer, Saqib Shamim, Pervaiz Akhtar and Najam Ul Zia

Despite widespread recognition of the importance of mindfulness in organizational science literature, little is known about how mindfulness motivates individuals to configure…

Abstract

Purpose

Despite widespread recognition of the importance of mindfulness in organizational science literature, little is known about how mindfulness motivates individuals to configure information processing and team member exchange relationships to increase creative process engagement. Drawing on motivated information processing theory, this study conceptualizes and empirically examines whether and how mindfulness motivates individuals toward creative process engagement.

Design/methodology/approach

The authors collected data through an online survey from 311 respondents working in the Research and Development (R&D) departments of organizations in multiple industries in Pakistan. For analytical purposes, the authors have applied the structural equation modeling technique.

Findings

This study advances a different view of individual mindfulness on the creative process engagement in the following ways. First, mindfulness enables individuals to self-regulate in specific situations and become effective in fostering creative process engagement. Second, this study extends research on relational information processing by linking it to mindfulness and creative process engagement. Relational information processing partially mediates the relationship between mindfulness and creative process engagement. Third, this study highlights that mindfulness motivates individuals to focus more on developing quality working relationships, but they seem less willing to participate in idea generation and problem-solving solutions.

Originality/value

The study findings provide implications for research on mindfulness, creativity and motivated information processing to enhance individuals’ creative process engagements. The authors also discuss the implications for executives on the relational and creative benefits of mindfulness.

Details

Journal of Managerial Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-3946

Keywords

1 – 10 of over 1000