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Article
Publication date: 7 August 2017

Sameh Ammar

This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative…

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Abstract

Purpose

This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay.

Design/methodology/approach

A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studies operating in the UK context through reports and documentations collected from cases’ websites, vendors and consultants of information systems. Drawn insights from cross-sectional analysis and contributions made by prior studies are blended together to inform the second stage that outlines an analytical framework for ES-BPM-MAPs interplay.

Findings

Different ES are mobilised to address different orientations of BPMs and being used for different managerial functions and purposes. Different patterns of ES-BPM-MAPs interplay are identified across (89) UK-case studies and the BPM is a fulcrum understanding. These patterns are centred around three key BPM including customer, logistics and control processes and all oriented by a continuum of an organisation intention focus on control, understanding and strategising. Both processes and orientations explain ES development and MAPs evolution processes. Standardisation, integration and intelligence are key characteristics sought through ES mobilisations. By complementary, information provision, analytics and simulation are three sophisticated ways of using MA information facilitated by ES characteristics.

Research limitations/implications

Dynamic processes of MAPs change over time and are beyond the reach of this study. Such approach requires full access to case studies. BPM is fulcrum understanding of MAPs change and/or stability in relation to ES implementation including other components.

Practical implications

Findings and analytical framework could be used as a base for establishing the best approach in adopting ES to fully exploit the potential of future ES applications as well as to avoid organisations pitfalls of implementations. Organisations are advised to understand their existing business processes, characteristics of MA information would be achieved first upon which decision of ES components selection and implementation could be outlined.

Originality/value

The indirect interplay between ES and MAPs through business processes is rarely examined. By the inclusion of BPM and using cross-sectional case studies, this research contributes to the existing shortcomings of ES-MAPs interplay by broadening the picture and proposing an analytical framework. The latter advances our understanding by focusing on attributes of ES-BPM-MAPs upon which informal changes in-the use of MAPs are recognised.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Content available
Article
Publication date: 29 October 2019

Nader Elsayed and Sameh Ammar

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate…

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Abstract

Purpose

The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications of this for understanding patterns in sustainability reporting over time.

Design/methodology/approach

The Gulf of Mexico oil spill incident is an extreme case study undertaken to examine its implications on the organisational legitimacy of British Petroleum (BP) and the latter’s response to the incident and beyond. The paper draws on Suchman’s legitimacy framework (1995) to understand sustainability governance as an organisational practice that evolved post the Gulf of Mexico oil spill to manage BP’s legitimacy. It draws on archival records and documentation from 2008 to 2017, as key sources for data collection, using interrogation by NVivo software.

Findings

Sustainability governance is a sound practice that was socially constructed to manage the re-legitimatisation process following the Gulf of Mexico oil spill. It is characterised by broadness (the interplay between the corporate governance and corporate social responsibility disciplines), dynamic (developing the tactics to repair and maintain legitimacy), agility (conforming to the accountability for socially responsible investment and ensuring steps towards geopolitically responsible investment) and interdependence (reflecting composition and interactions).

Practical implications

This paper has practical implications for organisations, in terms of sustainability governance’s constitution, mechanism and characteristics.

Social implications

This paper has implications not only for organisations, in terms of sustainability governance’s characteristics, but also for policy-makers, regulators and accounting education. However, the present paper’s insights are achieved through an in-depth and longitudinal case study.

Originality/value

This paper has problematized the concept of sustainability governance and elaborated its evolution (the emergence, enactment, deployment and interplay) process. The sustainability governance showed an otherwise organisational response that moves our understanding of the deployment of disclosure for complex organisational change as a way to discredit events.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 1
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 27 September 2019

Ghassan H. Mardini and Sameh Ammar

This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation…

Abstract

Purpose

This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international accounting standards board (IASB). This impact is examined in relation to quality and quantity as SIR dimensions represent, respectively, the level of reported items and segments. As a complement to this, the chief operating decision maker (CODM) identity is considered to understand the patterns of SIR dimensions.

Design/methodology/approach

The SIR of the UK financial times stock exchange 100 (FTSE-100) listed companies over the period 2013-2016 is the research’s scope. Several criteria were developed to ensure a representative research sample. A disclosure index approach was used facilitating the use of content analysis for data collection, which pertained to the dimensions of SIR published by the FTSE-100 following IFRS 8 PIR.

Findings

The IFRS 8 PIR has had several implications shaping the growing trend that is underpinned by the SIR dimensions published by FTSE-100 companies. First, the SIR quantity dimension positively corresponds over 2013-2016, but it still does not meet IASB’s demands. This, secondly, also applies to the quality dimension of SIR to uncover inconsistency with the existing knowledge being held regarding the introduction of IFRS 8. More specifically, the response of the FTSE-100 to mandatory and voluntary items seems to be in transition of substitution. Third, CODM’s identity was an insightful dimension in rationalising the understanding through the aforementioned dimensions. It is undertaken by boards of directors or executive committees and the case of the latter is associated with more disclose in relation to the CODM’s identity.

Practical implications

These findings reveal implications to: academics undertaking further research about IFRS 8 PIR to challenge or endorse this conclusion, using similar or alternative approaches; the stakeholders’ decision-making process; and policymakers to re-think the structure of mandatory and voluntary items.

Originality/value

This paper provides empirical evidence on the quality and quantity of SIR published by FTSE-100 companies following IFRS 8 PIR.

Details

Accounting Research Journal, vol. 32 no. 3
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 3 April 2017

Sameh Monir El-Sayegh and Rana Al-Haj

The purpose of this paper is to propose a new framework for time–cost trade-off. The new framework provides the optimum time–cost value taking into account the float loss impact.

Abstract

Purpose

The purpose of this paper is to propose a new framework for time–cost trade-off. The new framework provides the optimum time–cost value taking into account the float loss impact.

Design/methodology/approach

The stochastic framework uses Monte Carlo Simulation to calculate the effect of float loss on risk. This is later translated into an added cost to the trade-off problem. Five examples, from literature, are solved using the proposed framework to test the applicability of the developed framework.

Findings

The results confirmed the research hypothesis that the new optimum solution will be at a higher duration and cost but at a lower risk compared to traditional methods. The probabilities of finishing the project on time using the developed framework in all five cases were better than those using the classical deterministic optimization technique.

Originality/value

The objective of time–cost trade-off is to determine the optimum project duration corresponding to the minimum total cost. Time–cost trade-off techniques result in reducing the available float for noncritical activities and thus increasing the schedule risks. Existing deterministic optimization technique does not consider the impact of the float loss within the noncritical activities when the project duration is being crashed. The new framework allows project managers to exercise new trade-offs between time, cost and risk which will ultimately improve the chances of achieving project objectives.

Details

Journal of Financial Management of Property and Construction, vol. 22 no. 1
Type: Research Article
ISSN: 1366-4387

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Article
Publication date: 4 July 2018

Sameh El-Sayegh

The purpose of this paper is to propose a Non-Linear Integer Programming (NLIP) model that solves the resource leveling problem while reducing the negative effect of the…

Abstract

Purpose

The purpose of this paper is to propose a Non-Linear Integer Programming (NLIP) model that solves the resource leveling problem while reducing the negative effect of the total float loss on risk.

Design/methodology/approach

An NLIP model is formulated to solve the resource leveling optimization problem incorporating float loss cost (FLC). The proposed model is implemented using “What’s Best solver” for Excel. The FLC is calculated using the float commodity approach. An example is solved using the proposed model in order to illustrate its applicability. Sensitivity analysis is also performed.

Findings

The results confirmed that resource leveling reduces the available float of non-critical activities; decreases schedule flexibility and reduces the probability of project completion. The probability of timely completion dropped from 50 percent (for the normal schedule with 32 resource fluctuations) to 13.5 percent for leveled resources with zero fluctuations. Using the proposed method, the number of resource fluctuations is 8 but the probability of completing the project on time improved to 20 percent.

Practical implications

The proposed model allows project managers to exercise new trade-offs between resource leveling and schedule flexibility which will ultimately improve the chances of successful project delivery.

Originality/value

Resource leveling techniques result in reducing the available total float for the non-critical activities. Existing methods focus on moving noncritical activities within their available float and ignore the impact of the resulting float loss. This reduces the schedule flexibility and increase the risk of project delays. The proposed model incorporates the FLC into the resource leveling optimization problem resulting in more efficient schedules with improved resource utilization while keeping some schedule flexibility.

Details

Engineering, Construction and Architectural Management, vol. 25 no. 5
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 27 July 2021

Ahlam Ammar Sharif

This study draws on recent actor-network theory (ANT) literature to provide a nuanced understanding of the effect of time on activity networks in urban spaces. It…

Abstract

Purpose

This study draws on recent actor-network theory (ANT) literature to provide a nuanced understanding of the effect of time on activity networks in urban spaces. It investigates the role of time in multiplying these networks and producing urban change, which is limited in similar ANT-related research.

Design/methodology/approach

This ethnographic study of a cul-de-sac square within a housing project in the suburb of Dahiyat Al-Hussein in Amman, Jordan, documents the changes in its activity networks when comparing the 1990s with 2019. Data were collected through interviews and site observations covering the two time periods to investigate the different activities that occurred constantly over time, which reflect the temporal network stabilisation within the square.

Findings

The findings demonstrate the profound effect time has on the stability of activity networks related to playing, observing, walking, vending and their interrelations. Their overlaps and conflicts with each other and with other networks in the space were observed. Unpacking the stability of activity networks and their interrelations demonstrates the change in their actor relations and temporalities over time. This is significant in understanding urban change.

Originality/value

The study investigates the importance of time in recognising and extending the multiplicity of urban activities, which suggests new ways of understanding urban change. This exploration highlights new possibilities for creating more adaptable spaces according to residents' long-term needs.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

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