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The purpose of this paper is to develop a benefits realisation road‐map for ERP usage in the context of small and medium‐sized enterprises (SMEs).

Direct interviews were used to collect data from a random sample of 48 MBA students and 87 business managers (CIO/IT directors and CFO roles).

The ERP benefits road‐map suggests that a long‐term vision is required in order to obtain a successful realisation of the potential benefits that ERP could bring. Thus, this analysis suggests that ERP benefits realisation dimensions are interconnected, and that managers should perceive ERP benefits realisation as a continuum cycle along the ERP post‐implementation. Furthermore, new ERP updates and maintenance projects must take into account the results of ERP benefits realisation auditing to review ERP configuration, correct possible mistakes, and improve the efficiency of some expected ERP benefits.

Although the study focuses on the factors that influence ERP benefits realisation, it fails to differentiate between some factors that may influence the realisation of these benefits, such as size and type of company, ERP system implemented, and organisational context.

The results may help to improve the understanding of ERP success and satisfaction levels, both expected and perceived, from ERP stakeholders. The findings also suggest that auditing the realisation of ERP benefits is a crucial stage in ERP usage phase.

The paper contributes to the current literature in the benefits of ERP systems by defining a benefits realisation road‐map to achieve the ERP benefits identified in the literature.

While digital transformation holds immense promise, organizations often fail to realize its benefits. This study aims to address how policies for digital transformation benefits realization are translated into practice.

The authors apply a qualitative, comparative case study of two large, public-sector health care organizations in Sweden. Through document and interview data, the authors analyze the process of translation.

The study finds that practice variation is primarily caused by two types of decoupling: policy-practice and means-ends. Contrary to previous studies, coercion in policy compliance is not found to decrease practice variation.

The limitations primarily stem from the empirical selection of two large public health-care organizations in Sweden, affecting the study’s generalizability. Reducing practice variation is more effectively achieved through goal alignment than coercion, leading to implications for the design of governance and control.

Policymakers should, instead of focusing on control-related compliance, work to align organizational objectives and policies to decrease practice variation for successful benefits realization.

The study contributes to better benefits realization of digital transformation initiatives in health care. As such, the authors contribute to a better functioning and more transformative health care in times of increased demand and decreased supply of health-care services.

The study challenges conventional wisdom by identifying that coercion is less effective than goal alignment in reducing practice variation, thereby enhancing the understanding of policy implementation dynamics in health-care settings.

The purpose of this paper is to explore practical methods for benefits realisation, with the intention of investigating if they are variance of a theme or rather can be classified as different approaches.

Based on a document study of Norwegian methods‐in‐use, this study uses an analytical comparison following an assimilation‐accommodation procedure to categorize the chosen methods as instances of approaches to benefits realisation.

This study documents the emergence of several methods from practice in the last half decade. This analysis suggests the existence of three distinct approaches to benefits realisation and defines these according to their central features.

This is a document study that could have been enhanced by empirical data on first‐hand experiences from the use of these methods. The findings of this study document a critical investigation of methods for benefits realisation, providing an enhanced base framework of three approaches for future research to build on.

This study provides fresh perspectives on benefits realisation by suggesting that existing methods differ to an extent that the authors argue they belong to different approaches that are likely to cause quite different results in practical use. This has important implications for both research and practice, as research should analyse benefits realisation efforts according to approach, and practice needs to carefully consider their choice of method based on their actual needs. Further, the paper employs an established analytical framework for a novel definition of approaches to the field of benefits realisation in the public sector.

The purpose of this paper is to increase our understanding of the requirements for public sector organizations to implement benefits realization practices. The research compares benefits realization practices as suggested by the literature with actual practice with the goal of identifying both insufficiencies in the current literature and challenges in practice that must be overcome to improve the current situation.

The case study approach is used to study benefits realization across national and local government organizations.

Five major challenges that are not dealt with by existing literature were identified: benefits realization requires not just organizational capabilities, but also inter-organizational capabilities; coordination of benefits realization across organizational units, local and central government and across internal organizational levels is both essential and very challenging; managing benefits realization includes much more than integrating benefits realization practices in IT projects; different benefits realization practices are needed at central government level, local management level and case worker level; and different uses of technology require different levels of benefits realization capabilities and different practices. The case also illustrates that under certain conditions, organization can actually realize significant improvements with limited benefits realization capabilities: When IT is used not to change but to fully automate processes, the reliance on formal benefits realization practices is decreased.

The findings are based on a single case.

There is only little empirical research studying benefits realization in a public sector context. Furthermore, the research studies benefits realization from an organizational process perspective, and not from the perspective of IT projects.

The provision of fair and remunerative prices to farmers through government intervention is one of the key debates to address the farmers' distress in India. This article identifies how different marketing channels are responsible for higher price realization over the officially announced minimum support price (MSP).

The study uses the NSSO-SAS, 2012–13 and NSSO-SAS, 2018–19 for Aggregate level data and Unit Level Data on the Situation Assessment Survey of Farmers' households. It uses logit regression to determine the factors responsible for better price realization.

Our major findings indicate that two factors importantly determine better price realization than MSP. Firstly, government agencies provide better prices for crops covered by MSP, such as paddy, wheat and cotton. However, the probability of receiving higher prices increases for some crops if the farmers belong to the upper land size classes and upper social category. Secondly, jowar, bajra, maize and ragi, other important crops that don't benefit from government agencies, may require higher levels of procurement at the state level.

The present study only analyzes selected major crops. Distance is an important factor in choosing a marketing channel that is not incorporated due to unavailability in NSS Data.

The study is based on the latest original empirical evidence and sheds light on the variation in price realization in different agricultural marketing channels in India.

Different from Marx's analysis of the dialectical relationship between the production and realization of surplus value, the Okishio theorem only shows one aspect of the contradictory movement of the total social capital, that is, the reverse effect of the realization of surplus value on the production of surplus value.

The production of surplus value and the realization of surplus value are simplified into one process. This simplification eliminates the contradiction between the production and realization of surplus value, and the antagonistic contradiction between accumulation and consumption and the antagonistic production-distribution relationship in capitalist society are naturally covered up.

Therefore, it cannot explain the actual expansion way of the falling general rate of profit as the historical development law of capitalism. Nevertheless, it should be noted that the Okishio theorem places the analysis of the general rate of profit back into the social reproduction model with department equilibrium, which points out the significance of wage income to the realization of surplus value and outlines the macro mechanism of the realization of surplus value reacting to the production of surplus value. It also strongly promotes the research progress of the law that the profit rate tends to decline.

The mistake of the Okishio theorem is that the exchange process in the labor market forms the real wage rate. It determines the production price of wage goods, which thereby determines that the production price of capital goods and general rate of profit, the production of surplus value and realization of surplus value are simplified into the same process, and only the value that can be realized is the real value.

The purpose of this paper is to extend a theory of health promoting schools (Markham and Aveyard, 2003) that draws heavily upon Nussbaum’s Aristotelian interpretation of good human functioning (Nussbaum, 1990). This theory of health promoting schools proposed that health is grounded in the meeting of identified fundamental human needs and the realisation of identified essential human capacities (Markham and Aveyard, 2003).

The extension of this theory is achieved through the application of influential social theories with practical tenets to Nussbaum’s insights (Nussbaum, 1990). This extension includes additional essential human capacities, a description and definition of how good human functioning may be recognised, potential limitations of the capabilities approaches and a discussion of major factors inhibiting good human functioning.

The potential contribution of the outlined framework to discussions of health and health promotion is highlighted in two ways. First, this paper considers how the outlined framework may contribute to discussions of quality of life, morbidity/premature mortality and health-related behaviours. Second, this paper briefly considers how the outlined framework may contribute to discussions of public health policy, and the planning, delivery and evaluation of health promotion initiatives. Basic exemplar pre- and post-questionnaires for a hypothetical health promoting community development programme are offered.

This paper attempts to contribute to discussions of the application of Nussbaum’s Aristotelean interpretation of good human functioning to both public health and health promotion.

Recent research has proposed the position of a project owner as the individual accountable for realizing target benefits. However, there is a lack of understanding in the literature of this role – in particular, the specific responsibilities of the project owner that can enhance benefits realization and operations performance. The paper aims to discuss this issue.

The paper identifies these responsibilities in practice through two studies – a qualitative study, which includes interviews with senior executives who fund projects, and an in-depth longitudinal case study, which describes a company that continuously realizes the benefits from its projects.

The results suggest that a project owner should have 22 key responsibilities across four project phases and that an operations manager is often the most suitable candidate to fulfill this role in operations improvement projects. When performing these project responsibilities effectively, operations managers enhance benefits realization and operations improvement. Finally, the paper proposes five hypotheses for future research.

Based on agency theory, the paper increases our knowledge of the role of the project owner in practice. This new knowledge can enhance the realization of target benefits from projects and ensure a smooth transition from the project to the operations environment.

Vaping has become a prominent public health problem that has impacted young adults. The purpose of this study is to empirically examine the effects of different intrinsic and extrinsic motivations on young adults’ realization of excessive vaping and their intention to quit vaping.

A survey was used to collect data from 232 young vapers (primarily Generation Z and Millennials) to test the hypothesized relationships using a covariance-based structural equation model.

The findings of this study suggest that “realization of excessive vaping” is negatively associated with “sensation seeking” and positively associated with “deal proneness,” “environmental cues” and “negative repercussion.” The “intention to quit vaping” is negatively associated with “marketing cues” and positively associated with “alternative to smoking” and “environmental cues.” Finally, the “realization of excessive vaping” is positively associated with “intention to quit vaping.”

This study takes a two-dimensional approach to understand the complex motivations behind a relatively new addictive behavior – vaping. It contributes to the literature of addictive behavior, social cognitive theory and theory of planned behavior. Further, it has important implications for public policy and the marketing of addictive products to youths.

The purpose of this study is to test whether the realization rate on audit engagements increases with auditor tenure in competitive markets, suggesting the presence of initial audit lowballing.

Using regression analysis, we test this hypothesis with fee- and cost-related data from a sample of local governments audited by a single audit firm. Based on representations of the firm, we classify the audit market for the 127 cities, counties and school districts in our sample as competitive and the audit market for the 93 special district audits as non-competitive.

As hypothesized, we find that in the competitive market, the realization rate on audit engagements increases with auditor tenure but does not do so in the non-competitive audit market.

We cannot identify the specific engagements which were subject to a competitive bidding process, so we rely on the auditor’s representation of competitiveness by entity type.

To our knowledge, the central prediction of audit pricing models that the auditor’s realization rate increases with auditor tenure has not been tested in real audit markets because proprietary cost data are rarely available. Testing this prediction is the primary contribution of this paper.