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1 – 10 of 157Jochen Fähndrich and Burkhard Pedell
This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate…
Abstract
Purpose
This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.
Design/methodology/approach
The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.
Findings
This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.
Originality/value
This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.
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Mahendra Saha, Pratibha Pareek, Harsh Tripathi and Anju Devi
First is to develop the time truncated median control chart for the Rayleigh distribution (RD) and generalized RD (GRD), respectively. Second is to evaluate the performance of…
Abstract
Purpose
First is to develop the time truncated median control chart for the Rayleigh distribution (RD) and generalized RD (GRD), respectively. Second is to evaluate the performance of the proposed attribute control chart which depends on the average run length (ARL) and third is to include real life examples for application purpose of the proposed attribute control chart.
Design/methodology/approach
(1) Select a random sample of size n from each subgroup from the production process and put them on a test for specified time t, where t = ? × µe. Then, count the numbers of failed items in each subgroup up to time t. (2) Step 2: Using np chart, define D = np, the number of failures, which also a random variable follows the Binomial distribution. It is better to use D = np chart rather than p chart because the authors are using number of failure rather than proportion of failure p. When the process is in control, then the parameters of the binomial distribution are n and p0, respectively. (3) Step 3: The process is said to be in control if LCL = D = UCL; otherwise, the process is said to be out of control. Hence, LCL and UCL for the proposed control chart.
Findings
From the findings, it is concluded that the GRD has smaller ARL values than the RD for specified values of parameters, which indicate that GRD performing well for out of control signal as compared to the RD.
Research limitations/implications
This developed control chart is applicable when real life situation coincide with RD and GRD.
Social implications
Researcher can directly use presented study and save consumers from accepting bad lot and also encourage producers to make good quality products so that society can take benefit from their products.
Originality/value
This article dealt with time truncated attribute median control chart for non-normal distributions, namely, the RD and GRD, respectively. The structure of the proposed control chart is developed based on median lifetime of the RD and GRD, respectively.
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Rui Lin, Qiguan Wang, Xin Yang and Jianwen Huo
In complex environments, a spherical robot has great application value. When the pendulum spherical robot is stopped or disturbed, there will be a periodic oscillation. This…
Abstract
Purpose
In complex environments, a spherical robot has great application value. When the pendulum spherical robot is stopped or disturbed, there will be a periodic oscillation. This situation will seriously affect the stability of the spherical robot. Therefore, this paper aims to propose a control method based on backstepping and disturbance observers for oscillation suppression.
Design/methodology/approach
This paper analyzes the mechanism of oscillation. The oscillation model of the spherical robot is constructed and the relationship between the oscillation and the internal structure of the sphere is analyzed. Based on the oscillation model, the authors design the oscillation suppression control of the spherical robot using the backstepping method. At the same time, a disturbance observer is added to suppress the disturbance.
Findings
It is found that the control system based on backstepping and disturbance observer is simple and efficient for nonlinear models. Compared with the PID controller commonly used in engineering, this control method has a better control effect.
Practical implications
The proposed method can provide a reliable and effective stability scheme for spherical robots. The problem of instability in real motion is solved.
Originality/value
In this paper, the oscillation model of a spherical robot is innovatively constructed. Second, a new backstepping control method combined with a disturbance observer for the spherical robot is proposed to suppress the oscillation.
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Dong Huan Shen, Shuai Guo, Hao Duan, Kehao Ji and Haili Jiang
The paper focuses on the issue of manual rebar-binding tasks in the construction industry, which are marked by high labor intensity, high costs and inefficient operations. The…
Abstract
Purpose
The paper focuses on the issue of manual rebar-binding tasks in the construction industry, which are marked by high labor intensity, high costs and inefficient operations. The rebar-binding robots that are currently available are not fully mature. Most of them can only bind one or two nodes in one position, which leads to significant time wastage in movement. Based on a new type of rebar-binding robot, this paper aims to propose a new movement and binding control that reduces manpower and enhances efficiency.
Design/methodology/approach
The robot is combined with photoelectric sensors, travel switches and other sensors. It is supposed to move accurately and run in a limited area on the rebar mesh through logical judgment, speed control and position control. Machine vision is used by the robot to locate the rebar nodes and then adjusts the binding-gun position to ensure that multiple rebar nodes are bound sequentially.
Findings
By moving on the rebar mesh with accuracy, the robot meets the positioning accuracy requirements of the binding module, with experimental testing accuracy within 5 mm. Furthermore, its ability to bind four rebar nodes in one place results in a high efficiency and a binding effect that meets building standards.
Originality/value
The innovative design of the robot can adapt itself to the rebar mesh, move accurately to the target position and bind four nodes at that position, which reduces the number of movements on the mesh. Repetitive and heavy rebar-binding tasks can be efficiently completed by the robot, which saves human resources, reduces worker labor intensity and reduces construction overhead. It provides a more feasible and practical solution for using robots to bind rebar nodes.
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Drawing on organizational design theory and organizational learning theory, this paper aims to examine component technology (CT) and the interaction between CT and experiential…
Abstract
Purpose
Drawing on organizational design theory and organizational learning theory, this paper aims to examine component technology (CT) and the interaction between CT and experiential learning (EL) effects on the degree of integration (DI) of cross-border technological acquisitions.
Design/methodology/approach
Using a sample of 267 firms consisting of 229 acquirer firms who started cross-border technological acquisitions from developed economies and 38 acquirer firms who initiated cross-border technological acquisitions from emerging economies over the period of 1993–2016, this study adopts a value chain framework to measure the acquirers’ acquisition integration degree for the investigation of the effects of CT and the interaction between CT and EL.
Findings
First, this paper finds CT in cross-border technological acquisitions exerting a positive influence on the acquirer firm’s likelihood of the DI implementation, in line with the organizational design theory. Second, in view of organizational learning theory, this study finds EL and the combined effect of CT and EL to have an inverse influence on the DI.
Practical implications
The results imply that the moderating role of EL significantly optimizes decision choices for an acquirer firm for integration implementation strategies in the form of DI, such as full integration (structural integration), partial integration and no integration (structural separation), which appears to be crucial for cross-border technological acquisitions.
Originality/value
This study contributed to international business strategies by shedding light on the importance of the DI for an acquirer firm that undertakes a cross-border technological acquisition with a CT target firm. This study explains why structural integration might be necessary in cross-border technological acquisitions regardless of the costs of disruption it imposes, as well as the contexts in which it becomes less important or unnecessary. The study disclosed that the increase in the likelihood of DI because of CT depends on the EL of the acquisition company in the host country environment and fluctuates with the prior acquisition knowledge and EL of the host country. Combining two cross-border technological acquisition’s literature streams, such as CT and EL, this study enlightens the importance of organizational learning theory and theory of organization design strategic direction making on acquisition integration implementation strategies.
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Tehreem Fatima, Ahmad Raza Bilal, Muhammad Kashif Imran and Ambreen Sarwar
The combination of action and process has remained the attention of the psychology of entrepreneurship research. Moreover, special attention has also been paid to the whens and…
Abstract
Purpose
The combination of action and process has remained the attention of the psychology of entrepreneurship research. Moreover, special attention has also been paid to the whens and hows of entrepreneurial psychological training. Keeping this in view the current study has tested the impact of individual entrepreneurial orientation (IEO) training on small business entrepreneurial career resilience. Using action regulation theory (ART), a serial mediation model of IEO behaviour and entrepreneurial career adaptability is hypothesised.
Design/methodology/approach
This study used a longitudinal randomised controlled field experiment in which the data were collected at four points. A total of 546 small business owners from Lahore, Pakistan, participated in this research (training group = 265, control group = 281). The data were analysed using ANCOVAs and PROCESS Model 6.
Findings
The research has found that IEO training impacts the entrepreneurial career resilience of small business owners through the development of IEO behaviour and career adaptability.
Originality/value
This experimental inquiry is a novel attempt to extend the career-related outcomes of IEO training (career resilience) based on ART through the mediating role of IEO behaviour and career adaptability. In addition, it has tested the IEO training in the developing country of Pakistan, which is a relevant context for enhancing its socio-economic growth.
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Buddhini Ginigaddara, Srinath Perera, Yingbin Feng, Payam Rahnamayiezekavat and Mike Kagioglou
Industry 4.0 is exacerbating the need for offsite construction (OSC) adoption, and this rapid transformation is pushing the boundaries of construction skills towards extensive…
Abstract
Purpose
Industry 4.0 is exacerbating the need for offsite construction (OSC) adoption, and this rapid transformation is pushing the boundaries of construction skills towards extensive modernisation. The adoption of this modern production strategy by the construction industry would redefine the position of OSC. This study aims to examine whether the existing skills are capable of satisfying the needs of different OSC types.
Design/methodology/approach
A critical literature review evaluated the impact of transformative technology on OSC skills. An existing industry standard OSC skill classification was used as the basis to develop a master list that recognises emerging and diminishing OSC skills. The master list recognises 67 OSC skills under six skill categories: managers, professionals, technicians and trade workers, clerical and administrative workers, machinery operators and drivers and labourers. The skills data was extracted from a series of 13 case studies using document reviews and semi-structured interviews with project stakeholders.
Findings
The multiple case study evaluation recognised 13 redundant skills and 16 emerging OSC skills such as architects with building information modelling and design for manufacture and assembly knowledge, architects specialised in design and logistics integration, advanced OSC technical skills, factory operators, OSC estimators, technicians for three dimensional visualisation and computer numeric control operators. Interview findings assessed the current state and future directions for OSC skills development. Findings indicate that the prevailing skills are not adequate to readily relocate construction activities from onsite to offsite.
Originality/value
To the best of the authors’ knowledge, this research is one of the first studies that recognises the major differences in skill requirements for non-volumetric and volumetric OSC types.
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Daria Arkhipova, Marco Montemari, Chiara Mio and Stefano Marasca
This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The…
Abstract
Purpose
This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.
Design/methodology/approach
The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.
Findings
The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.
Originality/value
Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.
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Anuj Aggarwal, Sparsh Agarwal, Vedant Jaiswal and Poonam Sethi
Introduction: Historically, the corporate governance (CG) framework was designed primarily to safeguard the economic interests of shareholders, as a result of political and legal…
Abstract
Introduction: Historically, the corporate governance (CG) framework was designed primarily to safeguard the economic interests of shareholders, as a result of political and legal interventions, developing into an effective instrument for stakeholders and society in general.
Purpose: The core objectives of the study include: identifying journals/publications responsible for publishing CG studies in India, key CG issues covered by CG researchers, the amount of high-impact CG literature across different time periods, sectors/industries covered by CG researchers and different research instruments (quantitative or qualitative) used in CG studies in India.
Design/methodology: The chapter used a sample of 130 corporate governance studies that fulfil the selection criteria, drawn from the repository of over 100 reputed journals that are either recognised by the Australian Business Deans Council (ABDC) or indexed by SCOPUS. A systematic literature review has been carried out pertaining to CG issues in India, based on various statistical tools, data, industries, research outlets & citations, etc.
Findings: The results show an overwhelming number of studies have assessed the relationship between CG variables and firm performance, which could be measured through a variety of performance metrics such as ROA and ROI. Apart from empirical analysis, many conceptual studies use repetitive basic statistical tools like descriptive statistics or regression analysis. The chapter offers insights into current achievements and future development.
Originality/value: This bibliometric study is a useful guide for policymakers, corporate leaders, research organisations and management faculty to draw insights from work produced by eminent researchers in GC in India.
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Yong Wang, Yuting Liu and Fan Xu
Soft robots are known for their excellent safe interaction ability and promising in surgical applications for their lower risks of damaging the surrounding organs when operating…
Abstract
Purpose
Soft robots are known for their excellent safe interaction ability and promising in surgical applications for their lower risks of damaging the surrounding organs when operating than their rigid counterparts. To explore the potential of soft robots in cardiac surgery, this paper aims to propose an adaptive iterative learning controller for tracking the irregular motion of the beating heart.
Design/methodology/approach
In continuous beating heart surgery, providing a relatively stable operating environment for the operator is crucial. It is highly necessary to use position-tracking technology to keep the target and the surgical manipulator as static as possible. To address the position tracking and control challenges associated with dynamic targets, with a focus on tracking the motion of the heart, control design work has been carried out. Considering the lag error introduced by the material properties of the soft surgical robotic arm and system delays, a controller design incorporating iterative learning control with parameter estimation was used for position control. The stability of the controller was analyzed and proven through the construction of a Lyapunov function, taking into account the unique characteristics of the soft robotic system.
Findings
The tracking performance of both the proportional-derivative (PD) position controller and the adaptive iterative learning controller are conducted on the simulated heart platform. The results of these two methods are compared and analyzed. The designed adaptive iterative learning control algorithm for position control at the end effector of the soft robotic system has demonstrated improved control precision and stability compared with traditional PD controllers. It exhibits effective compensation for periodic lag caused by system delays and material characteristics.
Originality/value
Tracking the beating heart, which undergoes quasi-periodic and complex motion with varying accelerations, poses a significant challenge even for rigid mechanical arms that can be precisely controlled and makes tracking targets located at the surface of the heart with the soft robot fraught with considerable difficulties. This paper originally proposes an adaptive interactive learning control algorithm to cope with the dynamic object tracking problem. The algorithm has theoretically proved its convergence and experimentally validated its performance at the cable-driven soft robot test bed.
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