Search results

1 – 10 of over 1000
Book part
Publication date: 29 March 2016

Chris Akroyd, Sharlene Sheetal Narayan Biswas and Sharon Chuang

This paper examines how the management control practices of organization members enable the alignment of product development projects with potentially conflicting…

Abstract

Purpose

This paper examines how the management control practices of organization members enable the alignment of product development projects with potentially conflicting corporate strategies during the product development process.

Methodology/approach

Using an ethnomethodology informed research approach, we carry out a case study of an innovative New Zealand food company. Case study data included an internal company document, interviews with organization members, and an external market analysis document.

Findings

Our case study company had both sales growth and profit growth corporate strategies which have been argued to cause tensions. We found that four management control practices enabled the alignment of product development projects to these strategies. The first management control practice was having the NPD and marketing functions responsible for different corporate strategies. Other management control practices included the involvement of organization members from across multiple functions, the activities they carried out, and the measures used to evaluate project performance during the product development process.

Research limitations/implications

These findings add new insights to the management accounting literature by showing how a combination of management control practices can be used by organization members to align projects with potentially conflicting corporate strategies during the product development process.

Practical implications

While the alignment of product development projects to corporate strategy is not easy this study shows how it can be enabled through a number of management control practices.

Originality/value

We contribute to the management accounting research in this area by extending our understanding of the management control practices used during the product development process.

Book part
Publication date: 13 August 2018

Chaminda Wijethilake and Athula Ekanayake

Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic

Abstract

Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to corporate sustainability pressures.

Design/Methodology/Approach – Corporate sustainability pressures are identified using insights from institutional theory and the resource-based view of the firm.

Findings – The paper presents an integrated framework showing the corporate sustainability pressures, proactive strategic responses to these pressures, and how organizations might use SCS in their responses to the corporate sustainability pressures they face.

Practical Implications – The proposed framework shows how organizations can use SCS in proactive strategic responses to corporate sustainability pressures.

Originality/Value – The paper suggests that instead of using traditional financial-oriented management control systems, organizations need more focus on emerging SCS as a means of achieving sustainability objectives. In particular, the paper proposes different SCS tools that can be used in proactive strategic responses to sustainability pressures in terms of (i) specifying and communicating sustainability objectives, (ii) monitoring sustainability performance, and (iii) providing motivation by linking sustainability rewards to performance.

Article
Publication date: 4 November 2014

Simon Tucker, Eshrar Latif and Devapriya C. Wijeyesekera

The purpose of this paper is to describe and discuss initial work to assess the moisture buffering performance of selected bio-insulations in lofts that suffer from…

Abstract

Purpose

The purpose of this paper is to describe and discuss initial work to assess the moisture buffering performance of selected bio-insulations in lofts that suffer from excessive moisture following refurbishment.

Design/methodology/approach

These conditions were then reproduced in a physical lab-based experiment such that the comparative performance of the bio-insulations and stone wool could be measured.

Findings

It was found that the bio-insulations could remove over 60 per cent of the moisture in the loft air, and therefore reduce the risk of condensation and its severity.

Research limitations/implications

The initial work reported here is indicative of the buffering potential of bio-insulations but further work is required to better quantify this performance. There is a need to further examine lofts with moisture problems and to produce reliable testing methods and protocols to be used when retrofitting loft insulation.

Practical implications

Installers and specifiers of loft insulation should ensure that insulation is installed correctly, as with the drive to increase loft insulation levels the risks of damaging the building fabric through condensation are increasing.

Social implications

Excessive moisture can damage the building fabric and create health problems. Using insulations that perform well across a range of performance criteria tend to favour bio-insulations, which have a far less harmful impact on the environment than do typical fossil-fuel based insulations.

Originality/value

The paper presents preliminary findings that support arguments for specifying bio-insulations.

Details

Structural Survey, vol. 32 no. 5
Type: Research Article
ISSN: 0263-080X

Keywords

Article
Publication date: 3 June 2014

Simon Tucker, Arosha Gamage and Chitral Wijeyesekera

The aim of this paper is to discuss selected aspects of the design of post-disaster housing building on current guidance in this area. The paper focuses on the use of…

Abstract

Purpose

The aim of this paper is to discuss selected aspects of the design of post-disaster housing building on current guidance in this area. The paper focuses on the use of appropriate materials and technology to suit the climate and site and draws lessons from traditional housing types and settlement patterns.

Design/methodology/approach

A case study of a design project is used to illustrate an approach toward sustainable design. The approach is structured and could therefore fit into the wider structures and frameworks of providing such housing.

Findings

A design was generated that meets many of the desired environmental criteria. It was also found that important design resources are required by the design team not mentioned in the existing guidelines.

Research limitations/implications

A limitation of the paper is that the design is hypothetical and there has been no input from prospective inhabitants or other groups.

Practical implications

The design approach illustrated here may be of use to relief organizations working in the field and also could be used to develop further awareness of sustainability. Organizations that provide for and coordinate post-disaster construction could consider making further design resources available as part of a project.

Social implications

The study addresses the design of housing, which itself is an activity located in society.

Originality/value

The paper adds to the discussion on the design of post-disaster housing and supports the argument that such housing can help to support wider and longer-term development.

Details

International Journal of Disaster Resilience in the Built Environment, vol. 5 no. 2
Type: Research Article
ISSN: 1759-5908

Keywords

Article
Publication date: 1 January 2013

Marten Schläfke, Riccardo Silvi and Klaus Möller

Increased business competition requires even more rapid and sophisticated information and data analysis. These requirements challenge performance management to effectively…

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Abstract

Purpose

Increased business competition requires even more rapid and sophisticated information and data analysis. These requirements challenge performance management to effectively support the decision making process. Business analytics is an emerging field that can potentially extend the domain of performance management to provide an improved understanding of business dynamics and lead to a better decision making. The purpose of this positional paper is to introduce performance management analytics as a potential extension of performance management research and practice. The paper clarifies the possible application areas of business analytics and their advantages within the context of performance management.

Design/methodology/approach

The paper employs a literature based analysis and from this a conceptual argument is established. Finally, a business analytical model is presented to be used to undertake future research.

Findings

The paper clarifies the possible application areas of business analytics and their advantages within the context of organizational performance management.

Originality/value

The main implication is that the paper provides evidence of the use of business analytics for understanding organizational performance. Several insights are provided for management accounting research and education.

Details

International Journal of Productivity and Performance Management, vol. 62 no. 1
Type: Research Article
ISSN: 1741-0401

Keywords

Abstract

Details

Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Type: Book
ISBN: 978-1-83982-161-5

Article
Publication date: 1 April 2005

Peter Yih‐Tong Sun and John L. Scott

The purpose of this research is to provide academics and practitioners with an insight to the barriers involved in knowledge transfer, arising from the levels of learning

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Abstract

Purpose

The purpose of this research is to provide academics and practitioners with an insight to the barriers involved in knowledge transfer, arising from the levels of learning in the organization (i.e. individual, team, organizational, and inter‐organizational).

Design/methodology/approach

An empirical research methodology, called the Delphi technique, was employed to investigate these barriers. Owing to the non‐threatening nature of the process, and its usefulness in obtaining a reliable consensus of opinion from a group of experts, it was deemed suitable for this research. The Delphi process was applied in two stages. In the first stage the major barriers in the transfer of knowledge in the levels of learning were obtained. Only the primary paths of transfer were considered, i.e. individual to team (and vice versa), team to the organization (and vice versa), and organization to inter‐organization. In the second stage Delphi process, the critical sources from which these barriers arise were derived.

Findings

A total of 14 sources from which the barriers arise were obtained. The significant impact of these sources on the levels of learning, as perceived by the Delphi participants, was derived.

Practical implications

This research provides useful insights for practitioners wanting to minimize barriers and optimize knowledge transfer across the organizations. It also serves as a useful base for researchers to expand further research into barriers of knowledge transfer.

Originality/value

This research is the first attempt made, using Delphi methodology, to analyze the barriers to knowledge transfer from a holistic perspective. It considers the levels of learning, providing academics with a base to consider other paths of knowledge transfer.

Details

Journal of Knowledge Management, vol. 9 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 1 March 1999

Henry W. Fischer

The emergence of biological weapons of mass destruction as likely terrorist means of reigning terror on domestic urban populations is outlined. The dimensions of such a…

573

Abstract

The emergence of biological weapons of mass destruction as likely terrorist means of reigning terror on domestic urban populations is outlined. The dimensions of such a possible future catastrophe are described. The lack of preparedness to mitigate and respond to such an event is noted and it is argued that the disaster research literature should be consulted as a guide to help develop effective mitigation and response plans.

Details

Disaster Prevention and Management: An International Journal, vol. 8 no. 1
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 27 October 2020

Sujeewa Damayanthi, Tharusha N. Gooneratne and J.A.S.K. Jayakody

This paper explores how management controls of a clustered apparel firm in Sri Lanka (Stitch-It) is shaped by institutional field and societal logics, firm's head office…

Abstract

Purpose

This paper explores how management controls of a clustered apparel firm in Sri Lanka (Stitch-It) is shaped by institutional field and societal logics, firm's head office prescriptions, clusters' own attributes and strategic behavior of cluster managers.

Design/methodology/approach

It follows the research philosophy of interpretivism and embedded case study approach within the qualitative research design, while institutional complexity within the institutional logics perspective and paradoxical tensions, organizational attributes and strategic responses to institutional processes provide the theoretical underpinning.

Findings

The findings suggest that market, profession and state logics in the apparel field, alongside community logic at the societal level, develop a state of complexity in Stitch-It and its clusters. At the cluster level, such complexity is further intensified by head office guidelines (on controls), which gets filtered by the organizational attributes of the particular clusters. At this state, paradoxical tensions are developed within clusters, and to mitigate such tensions, key organizational members employ different strategies, which in turn shape management controls of the clusters.

Practical implications

This paper highlights that practicing managers need to be mindful of different logics in the field, organizational attributes, resulting tensions, complexities, strategies to deal with them and their ramifications on controls.

Originality/value

The paper asserts that management controls is a dynamic and a situational phenomenon, which continuously evolves in light of organizational attributes, multiple logics and head office prescriptions. It conceptualizes the “tensions” evident in the design and implementation of management controls, arising due to multiplicity of pressures as “paradoxical tensions.” Although important and relevant to management control arena, “paradoxical tensions” has been scantly explored by prior researchers.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 June 2017

Fabien Martinez, Patrick O’Sullivan, Mark Smith and Mark Esposito

The purpose of this paper is to examine the conceptual construct of social innovation in business as distinct from social innovation implemented by civil society and the…

1334

Abstract

Purpose

The purpose of this paper is to examine the conceptual construct of social innovation in business as distinct from social innovation implemented by civil society and the state. The general absence of sustained research and analysis of this phenomenon, and the dominance of grey and policy-oriented literature, mean that a broadly accepted definition of how social innovation theorises the changing role of business in society is missing

Design/methodology/approach

An integrative review of the representative literature on social innovation was conducted. The analysis focused on the key arguments made about the involvement of business actors in processes of social innovation and interweaved in this study to build a logically coherent definition of what social innovation in business means for the bulk of those who write and speak about it today. The scope of the literature review was expanded by integrating insights from the extant “business in society” and social innovation literatures, thereby adding clarity to the authors' conceptualisation.

Findings

The findings indicate that social innovation is best understood as a process driven by human relations, morality and creative capacity breaking routines and path dependencies. It fundamentally relies on the socially constructed dynamics between business and social actors who carry ideas, focus their energies, mobilise competences and create new complementarities to tackle social problems. Economic gain, in this approach, is at best an outcome of social innovation, not its engine.

Originality/value

What this literature review unveils that is unique about social innovation, and contributes to an enrichment of the “business in society” debate beyond the business case and win-win scenarios depicted by most scholars in this field, is that it best manifests itself as an informal social process that comes into existence at the margins of conventional ways of thinking and organising business activities. Business actors involved in social innovation are framed as self-directed and self-organised around the moral purpose of fostering social progress.

Details

Journal of Management Development, vol. 36 no. 5
Type: Research Article
ISSN: 0262-1711

Keywords

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