Search results

1 – 10 of over 11000
To view the access options for this content please click here
Article

Cristina Bernini and Andrea Guizzardi

The aims of the paper are to evaluate the relevance of environmental factors (seasonality, size and quality) on hotels’ performance and benchmarks; to measure the bias in…

Abstract

Purpose

The aims of the paper are to evaluate the relevance of environmental factors (seasonality, size and quality) on hotels’ performance and benchmarks; to measure the bias in efficiency resulting from a failure to control for these sources of heterogeneity; and to propose some managerial policies to handle for environmental heterogeneity.

Design/methodology/approach

The sample is constituted by 2,705 hotels operating in Emilia-Romagna (Italy). The metafrontier approach is used to identify the different production processes and measure technical efficiency scores.

Findings

Different production processes exist among accommodation firms due to environmental features; not considering heterogeneity in technological sets produces high levels of bias in the efficiency measurement, albeit the ranking of hotels tends to be fairly consistent; the star rating is the primary source of efficiency bias followed by seasonality, while size has a minor impact.

Research limitations/implications

Future research could be directed to analyse the relevance of environmental heterogeneity in other areas; study the dynamics; investigate agglomeration effects; and use other methodological tools.

Practical implications

The analysis proposes new managerial interventions: targeted strategies to different groups; creation of networks of enterprises, clustered mainly in respect to size for highly rated enterprises and seasonality for low-rated enterprises; and incentives to annual hotels and raise in the product quality.

Originality/value

This paper simultaneously considers several environmental factors affecting heterogeneity in hotel production processes; investigates the effect of heterogeneity on either the efficiency scores or the ranking of hotels; and focuses on micro, low-quality or seasonal hotels.

Details

International Journal of Contemporary Hospitality Management, vol. 27 no. 5
Type: Research Article
ISSN: 0959-6119

Keywords

To view the access options for this content please click here
Article

Xuyuan Zheng, Weiping Liu, Zhigang Xu, Ruiyao Ying and Chunhui Ye

The purpose of this paper is to analyze the heterogeneity of regional grain production distribution in China, by examining the regional heterogeneity of absolute and…

Abstract

Purpose

The purpose of this paper is to analyze the heterogeneity of regional grain production distribution in China, by examining the regional heterogeneity of absolute and relative changes in grain planting acreage, and explain it in terms of increasing labor costs and difficulties in agricultural inputs adjustment.

Design/methodology/approach

The study uses data from official statistical yearbooks and the satellite remote sensing image data of Landsat TM 30 m. Multivariate analysis is conducted to examine the effect of labor cost, difficulty in replacing agricultural input factors and other factors underpinning changes in grain acreage and grain structure adjustment.

Findings

The heterogeneity of changes in grain acreage and proportion of arable area for grain production are mainly determined using the labor cost and difficulties in the replacement of agricultural input factors.

Originality/value

To the best of the authors’ knowledge, this study is the first to systematically analyze the heterogeneity in restructuring grain production at provincial level and its causes. The results not only provide evidence of grain production restructuring at regional level, but also contribute to the understanding of the law of structural change in agricultural production.

Details

China Agricultural Economic Review, vol. 10 no. 4
Type: Research Article
ISSN: 1756-137X

Keywords

To view the access options for this content please click here
Article

Patricia Deflorin, Helmut Dietl, Markus Lang and Maike Scherrer‐Rathje

The purpose of this paper is to compare two distinct network structures to determine and show which structure is more profitable. Specifically, it aims to show which…

Abstract

Purpose

The purpose of this paper is to compare two distinct network structures to determine and show which structure is more profitable. Specifically, it aims to show which factors render the lead factory concept advantageous.

Design/methodology/approach

Based on a simple, two‐stage model for prototype and serial production, the authors highlight factors that determine the relative advantages and disadvantages of the lead factory concept in comparison to an archetype network. The archetype network mirrors those networks that have not implemented special strategic plant roles.

Findings

The analysis shows that the lead factory concept benefits from an efficient knowledge transfer. Particularly, it is more profitable than the archetype network under the following conditions: there are a high number of production plants; the adaptation costs for implementing the transferred prototype from the lead factory to the plant are low; the manufacturing costs for the prototype are high; and the manufacturing processes are not highly specific or knowledge intensive.

Originality/value

The paper enables better understanding of the conditions under which the lead factory concept is advantageous for transferring knowledge within an intra‐firm network.

Details

Journal of Manufacturing Technology Management, vol. 23 no. 4
Type: Research Article
ISSN: 1741-038X

Keywords

To view the access options for this content please click here
Article

Joe E. Dowd

This study investigates how heterogeneity of product mix and production technology affects the use of responsibility accounting practices, the “unbundling” of products for…

Abstract

This study investigates how heterogeneity of product mix and production technology affects the use of responsibility accounting practices, the “unbundling” of products for cost management purposes, and the practice of increasing the number of expense accounts to create homogeneous cost pools. To test these relation‐ships, data were gathered from 31 Texas electric utilities. Analyses find that the more heterogeneous the products offered and the more diverse the production technologies employed, the greater the degree of product unbundling (subdividing products for the purposes of collecting and reporting costs), the more cost centers, and the greater the number of expense accounts.

Details

Managerial Auditing Journal, vol. 16 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

To view the access options for this content please click here
Book part

John Y. Lee

This study examines the nature of the researchers’ perspectives used in analytical and empirical cost system research published in the 1990s in an attempt to better…

Abstract

This study examines the nature of the researchers’ perspectives used in analytical and empirical cost system research published in the 1990s in an attempt to better understand current cost system research. The conceptual framework used for the evaluation is based on the research perspectives that have influenced the selection of different approaches in cost system research in the last three decades and reflects assumptions made in the research models and useful empirical implications.

The taxonomy used in the paper deepens our understanding of current cost accounting research and is argued as relevant on the premise that researchers would certainly care about finding a “better” cost system. A “better” system is defined in this study as the system that would lead to changes in decisions resulting in payoffs that are greater than the costs of implementing the new system.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-207-8

To view the access options for this content please click here
Article

Xuechang Zhu and Yu Lin

The purpose of this paper is to revisit causal effects and investigate hysteresis effects of lean production on performance. With a focus on firm heterogeneity, this paper…

Abstract

Purpose

The purpose of this paper is to revisit causal effects and investigate hysteresis effects of lean production on performance. With a focus on firm heterogeneity, this paper explores the role of organization ownership structure in shaping the relationship between lean production and performance.

Design/methodology/approach

The propensity score matching (PSM) model combined with difference-in-difference (DID) estimation is applied to minimize selection bias caused by firm heterogeneity and endogeneity problems derived from unobserved fixed variables that could potentially affect the desired causal relationship.

Findings

Results show that lean production has no significant effect on business performance; however, the relationship between lean production and operations performance is positive and significant, especially for non-state-owned firms. Furthermore, the non-significant effect of lean production on performance of state-owned firms is largely due to the failure of lean production implementation. Meanwhile, lean production can only improve operations performance of non-state-owned firms in the short term due to their inability to continuously implement lean production.

Research limitations/implications

This paper only covers manufacturing listed firms in China. Further studies are needed to test the wide implications of this paper in other countries.

Practical implications

This paper may help managers to identify problems in the implementation of lean production for different organization ownership structure firms, thus providing new insight into the implementation of lean production.

Originality/value

This paper appears to be the first one to examine causal effects of lean production on performance in China by applying the PSM model combined with DID estimation.

Details

International Journal of Productivity and Performance Management, vol. 67 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

To view the access options for this content please click here
Book part

Saleem Shaik and Ashok K. Mishra

In this chapter, we utilize the residual concept of productivity measures defined in the context of normal-gamma stochastic frontier production model with heterogeneity to…

Abstract

In this chapter, we utilize the residual concept of productivity measures defined in the context of normal-gamma stochastic frontier production model with heterogeneity to differentiate productivity and inefficiency measures. In particular, three alternative two-way random effects panel estimators of normal-gamma stochastic frontier model are proposed using simulated maximum likelihood estimation techniques. For the three alternative panel estimators, we use a generalized least squares procedure involving the estimation of variance components in the first stage and estimated variance–covariance matrix to transform the data. Empirical estimates indicate difference in the parameter coefficients of gamma distribution, production function, and heterogeneity function variables between pooled and the two alternative panel estimators. The difference between pooled and panel model suggests the need to account for spatial, temporal, and within residual variations as in Swamy–Arora estimator, and within residual variation in Amemiya estimator with panel framework. Finally, results from this study indicate that short- and long-run variations in financial exposure (solvency, liquidity, and efficiency) play an important role in explaining the variance of inefficiency and productivity.

Details

Maximum Simulated Likelihood Methods and Applications
Type: Book
ISBN: 978-0-85724-150-4

To view the access options for this content please click here
Article

Minjuan Zhao, Runsheng Yin, Liuyang Yao and Tao Xu

– The purpose of this paper is to assess how spatial heterogeneity and production diversification have affected the efficiency of households participating in the SLCP.

Abstract

Purpose

The purpose of this paper is to assess how spatial heterogeneity and production diversification have affected the efficiency of households participating in the SLCP.

Design/methodology/approach

Based on household survey data collected from three sample counties in the Loess Plateau region, the paper analyzes how spatial heterogeneity and business diversification have affected the production efficiency of households participating in the SLCP. Using four-step bootstrap, input stochastic distance frontiers of multi-inputs and multi-outputs are developed simultaneously with a technical efficiency effects model in which participating in the SLCP is treated as an exogenous variable.

Findings

The household production in the three counties is constrained by land, labor, capital, and fixed inputs; thus, it is germane to using a multi-input and multi-output household production technology to evaluate the SLCP. However, the relative importance of each input and output, the productive diversification, and the technological structure are differentiated in the three counties; estimating the regression with pooled data appears to conceal the influences of local factors and blur the specific divergence, compared to running county-based, separate regressions.

Research limitations/implications

The effects of the SLCP on farm household production are location dependent. It is necessary to include spatial heterogeneity within public policy evaluation. In addition to suggesting localized and differentiated schemes of subsidy, this implies that the government may provide means to facilitate different regions to make the economic transition.

Originality/value

This paper intends to make two contributions. First, the analysis will capture and explain the adjustments induced by the SLCP in off-farm and other activities for entire household production, and special attention is given to the diversification of household production outputs. Second, this analysis sheds new light to the significance of spatial differentiation in mediating the effectiveness of a public policy or program.

Details

China Agricultural Economic Review, vol. 7 no. 2
Type: Research Article
ISSN: 1756-137X

Keywords

To view the access options for this content please click here
Book part

Ashok Mukherjee, Will Mitchell and Brian Talbot

This paper studies organizational change following a shift in an industry environment, in the context of how a focused factory adapts to a change in its manufacturing…

Abstract

This paper studies organizational change following a shift in an industry environment, in the context of how a focused factory adapts to a change in its manufacturing objectives. We use the organizational nature of production operations to suggest that the effectiveness of adaptation will depend on how well the manufacturing requirements of the new objectives match manufacturing capabilities at the production line level. We test our hypotheses using primary data from the Hartselle, Alabama compressor manufacturing focused factory of the Copeland Corporation. The results suggest that factors that influence adaptability derive from individual and organizational competence, and that the direction and extent of their influence depends on the systemic nature of the operational activity concerned. The results highlight roles of carefully designed complexity in operations and of process-oriented decision making on the shop floor in successful adaptation. This work contributes to our understanding of how business organizations overcome constraints to change.

Details

Business Strategy over the Industry Lifecycle
Type: Book
ISBN: 978-0-76231-135-4

To view the access options for this content please click here
Book part

Svetlana Pevnitskaya and Dmitry Ryvkin

Purpose – This study investigates the effect of heterogeneity in an environment with a dynamic public bad.Methodology/approach – Every period agents decide on own level of…

Abstract

Purpose – This study investigates the effect of heterogeneity in an environment with a dynamic public bad.

Methodology/approach – Every period agents decide on own level of production that generates private revenue and emissions. Emissions lead to pollution that acts as a public bad and accumulates over time. Our treatment variable is the emission propensity of agents' production technologies. We characterize the Markov perfect equilibrium and social optimum and employ a laboratory experiment to compare the observed behavior to theoretical predictions.

Findings – We find that the observed production levels are between the Markov perfect equilibrium and social optimum. With experience, the strongest adjustment and lowest level of pollution is achieved in the heterogeneous treatment with high average emission propensity. When the costs of climate change are not severe, institutions are most necessary to create incentives for environmentally friendly behavior.

Research limitations/implications – The results of this study apply to the case when heterogeneity is exogenous and the only way to reduce emissions is by reducing production. Natural extensions include the option to invest in clean technologies, the availability of communication, the group size, and endogenously emerging and exogenous regulatory institutions.

Practical implications – Our results suggest that under relatively favorable conditions heterogeneous countries are less likely to achieve sustainability without external enforcement. Under unfavorable conditions the impending common threat of significant damage leads to higher levels of voluntary cooperation.

Originality/value of the chapter – This is the first study to address the practical problem of coordination among technologically diverse countries, and fundamental questions regarding the effect of heterogeneity in environments with a dynamic public bad.

Details

Experiments on Energy, the Environment, and Sustainability
Type: Book
ISBN: 978-0-85724-747-6

Keywords

1 – 10 of over 11000