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Book part
Publication date: 6 May 2003

Seleshi Sisaye

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation…

Abstract

Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by drawing from institutional adaptive theory of organizational change and process innovation strategies. The paper utilizes a 2 by 2 contingency table that uses two factors: environmental conditions and organizational change/learning strategies, to build a process innovation framework. A combination of these two factors yields four process innovation strategies: mechanistic, organic, organizational development (OD) and organizational transformation (OT).

The four process innovation typologies are applied to characterize innovations in accounting such as activity based costing (ABC). ABC has been discussed as a multi-phased innovation process that provides an environment where both the initiation and the implementation of accounting change can occur. Technical innovation can be successfully initiated as organic innovation that unfolds in a decentralized organization and requires radical change and double loop learning. Implementation occurs best as a mechanistic innovation in a hierarchical organization and involving incremental change and single loop learning. The paper concludes that if ABC is integrated into an OD or OT intervention strategy, the technical and administrative innovation aspects of ABC can be utilized to manage the organization’s operating activities.

Details

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

Article
Publication date: 17 September 2020

Alexander Vestin, Kristina Säfsten and Malin Löfving

The meaning of Industry 4.0 has started to be outlined for the construction industry, but there is still limited knowledge on the implications for the single-family wooden house…

Abstract

Purpose

The meaning of Industry 4.0 has started to be outlined for the construction industry, but there is still limited knowledge on the implications for the single-family wooden house building industry. The purpose of this paper is to expand the understanding of what the fourth industrial revolution implies for the single-family wooden house industry. The paper contributes with practitioners’ view of the content and meaning of a smart single-family wooden house factory.

Design/methodology/approach

An exploratory multiple case study was carried out at two Swedish single-family wooden house builders, combined with a traditional literature review.

Findings

As a result of a multiple case studies, the content and meaning of a smart single-family wooden house factory was elaborated on. In total, 15 components of a smart single-family wooden house factory were identified, of which 8 corresponded to the components of Industry 4.0 as described in other sectors.

Research limitations/implications

The study can be expanded to also include multi-family wooden house builders and other branches of the offsite wooden building industry.

Practical implications

Managers in the house-building industry who want to improve and strive for a smart single-family wooden house factory can learn from this study, get an insight of what other companies consider as important and how it relates to Industry 4.0.

Originality/value

To the best of the authors’ knowledge, this study is a first attempt to understand what Industry 4.0 mean and how it can be accomplished for the single-family wooden house offsite manufacturing industry.

Details

Construction Innovation , vol. 21 no. 1
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 1 March 1980

P.B. Beaumont, A.W.J. Thomson and M.B. Gregory

I. INTRODUCTION In this monograph we point out and analyse various dimensions of bargaining structure, which we define broadly as the institutional configuration within which…

Abstract

I. INTRODUCTION In this monograph we point out and analyse various dimensions of bargaining structure, which we define broadly as the institutional configuration within which bargaining takes place, and attempt to provide some guidelines for management action. We look at the development, theory, and present framework of bargaining structure in Britain and then examine it in terms of choices: multi‐employer versus single employer, company versus plant level bargaining, and the various public policy issues involved.

Details

Management Decision, vol. 18 no. 3
Type: Research Article
ISSN: 0025-1747

Article
Publication date: 10 June 2022

Vittorio Di Vito, Piotr Grzybowski, Tomasz Rogalski and Piotr Maslowski

This paper aims to describe the activities that are ongoing, in the Cost Optimized Avionics SysTem (COAST) project, to design an integrated mission management system (IIMS) to be…

Abstract

Purpose

This paper aims to describe the activities that are ongoing, in the Cost Optimized Avionics SysTem (COAST) project, to design an integrated mission management system (IIMS) to be used as support to the pilot and/or to act as a backup in case of pilot incapacitation onboard on small air transport (SAT) vehicles, under single-pilot operations.

Design/methodology/approach

The COAST project, funded by Clean Sky 2 programme, is developing enabling technologies for single-pilot operations in the European Aviation Safety Agency CS-23 category vehicles. Such technologies include specific tools that are designed as individual enablers for single-pilot operations and specifically address: the real-time support to pilot’s decision making in maintaining the vehicle self-separation (this technology is the tactical separation system [TSS]); the real-time support to pilot’s situational awareness about observed and forecasted weather conditions (this technology is the advanced weather awareness system [AWAS]); and the real-time management of emergency conditions due to pilot’s incapacitation under single-pilot operations (this technology is the flight reconfiguration system [FRS]). Based on the outcomes of the design activities of such individual tools, in the COAST project emerged the opportunity to proceed with the design of a further system, leveraging the individual tools and benefitting from their integration.

Findings

The IMMS design started in the year 2020 and the activities carried out up to mid-2021 allowed to define the concept of operations of the system, its high-level requirements (functional, interface and operational requirements) and the preliminary system architecture.

Originality/value

The IMMS contributes enabling the implementation of single-pilot operations in CS-23 category vehicles, thanks to the possibility to support, in normal operational conditions, the pilot’s decision-making and, in emergency conditions due to pilot’s incapacitation, the automatic flight management up to the safe destination.

Article
Publication date: 2 September 2014

Sanna Kumpulainen

The purpose of this paper is to aim at modelling the trails, which are search patterns with several search systems across the heterogeneous information environment. In addition…

Abstract

Purpose

The purpose of this paper is to aim at modelling the trails, which are search patterns with several search systems across the heterogeneous information environment. In addition, the author seeks to examine what kinds of trails occur in routine, semi-complex and complex tasks, and what barrier types occur during the trail-blazing.

Design/methodology/approach

The author used qualitative task-based approach with shadowing of six molecular medicine researchers during six months, and collected their web interaction logs. Data triangulation made this kind of detailed search system integration analysis possible.

Findings

Five trail patterns emerged: branches, chains, lists, singles and berrypicking trails. The berrypicking was typical to complex work tasks, whereas the branches were common in routine work tasks. Singles and lists were employed typically in semi-complex tasks. In all kinds of trails, the barriers occurred often during the interaction with a single system, but there was a considerable number of barriers with the malfunctioning system integration, and lacking integration features. The findings propose that the trails could be used to reduce the amount of laborious manual system integration, and that there is a need for support to explorative search process in berrypicking trails.

Originality/value

Research of information behaviour yielding to different types of search patters with several search systems during real-world work task performance in molecular medicine have not been published previously. The author presents a task-based approach how to model search behaviour patterns. The author discusses the issue of system integration, which is a great challenge in biomedical domain, from the viewpoints of information studies and search behaviour.

Details

Journal of Documentation, vol. 70 no. 5
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 1 September 1995

Yannick Frein, Maria Di Mascolo and Yves Dallery

Considers a class of control systems known as generalized kanban control systems (GKCS) which can be used to implement a pullcontrol mechanism in a manufacturing system. In a…

2042

Abstract

Considers a class of control systems known as generalized kanban control systems (GKCS) which can be used to implement a pull control mechanism in a manufacturing system. In a GKCS, the production system is decomposed into stages, where each stage consists of a production sub‐system. There are two design parameters per stage: one controls the work‐in‐process in the stage and the other determines the maximum number of finished products of this stage. Investigates the influence of these design parameters on the efficiency of generalized kanban control policies by deriving qualitative properties as well as using experimental results on the behaviour of GKCS.

Details

International Journal of Operations & Production Management, vol. 15 no. 9
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 9 November 2015

Ping He and Yangmin Li

– The purpose of this paper is to study the control and synchronization of the hyperchaotic finance system.

Abstract

Purpose

The purpose of this paper is to study the control and synchronization of the hyperchaotic finance system.

Design/methodology/approach

A single controller scheme is introduced. The Routh-Hurwitz criteria and the structure of solution of first-order linear differential equations are adopted in analysis of control and synchronization.

Findings

Two single controllers are designed and added to the new hyperchaotic finance system. The stability of the hyperchaotic finance system at its zero equilibrium point is guaranteed by applying the appropriate single controller signal based on Routh-Hurwitz criteria. Another effective controller is also designed for the global asymptotic synchronization on the hyperchaotic finance system based on the structure of solution of first-order linear differential equations. Numerical simulations are demonstrated to verify the effectiveness of the proposed single controller scheme.

Originality/value

The introduced approach is interesting for control and synchronization the hyperchaotic finance system.

Details

International Journal of Intelligent Computing and Cybernetics, vol. 8 no. 4
Type: Research Article
ISSN: 1756-378X

Keywords

Article
Publication date: 6 November 2023

Qing Liu, Li Wang and Ming Feng

This paper aims to study the clearance compatibility of active magnetic bearing (AMB) and gas bearing (GB) to achieve a single-structured hybrid gas-magnetic bearing (HGMB), which…

Abstract

Purpose

This paper aims to study the clearance compatibility of active magnetic bearing (AMB) and gas bearing (GB) to achieve a single-structured hybrid gas-magnetic bearing (HGMB), which uses a single bearing structure to realize both the functions of gas bearing and magnetic bearing.

Design/methodology/approach

Because the radial clearance size of the AMB is typically ten times larger than that of the GB, radial clearance compatibility of GB and AMB needs to maximize the radial clearance of GB by adjusting structural parameters. Parametric analysis of structural parameters of GB is explored. Furthermore, a general structural design principle based on static analysis, rotordynamic performance and system stability is established for the single-structured HGMB.

Findings

Load capacity is vastly reduced due to the enlarged radial clearance of the GB. A minimum clearance needs to be ensured by increasing the bearing diameter or width to compensate for the reduced load capacity, yet indirectly raising the bearing load. Increased bearing load is conducive to stability, yet it raises the risk of rotor abrasion. In addition, excessively large bearing diameter leads to system instability, and inappropriate bearing width affects critical speeds. A general structural design principle is established and the designed HGMB–rotor processes optimal performances.

Originality/value

A single-structured HGMB is proposed to address the urgent demand for high-speed, cryogenic turboexpanders with frequent starts/stops. This design applies a single-bearing structure to realize the characteristics of both GB and AMB, greatly simplifying the implementation, reducing air friction loss and raising critical speeds. This paper provides a fresh perspective on the development of cryogenic turboexpanders for hydrogen liquefaction. It theoretically validates the feasibility and provides a design guide for a single-structured HGMB system.

Details

Industrial Lubrication and Tribology, vol. 75 no. 10
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 1 July 2006

Scott Weaven and Lorelle Frazer

This paper aims to provide a better understanding of the motivational incentives driving franchising choice from the franchisee's perspective and, in particular, to investigate a…

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Abstract

Purpose

This paper aims to provide a better understanding of the motivational incentives driving franchising choice from the franchisee's perspective and, in particular, to investigate a comparison of single and multiple unit franchisee incentives.

Design/methodology/approach

A qualitative methodology was adopted to gain a clearer picture of the salient issues influencing an individual's evaluation of franchising options. Both single and multiple unit franchisees within the McDonald's restaurant chain were interviewed.

Findings

Major contrasts were identified between single and multiple unit franchisees with regard to their motivations for entering franchising. In addition, franchisees who were previously employed were found to be different from those who were self‐employed.

Research limitations/implications

Because it is difficult to identify potential multiple unit franchisees prior to joining a franchise, it was necessary to interview existing franchisees for this research. It is possible that their post‐hoc rationalisations may restrict the value of the research. In addition, motivational disincentives were not examined within this research. However, on balance, the reflections offered by the participants provide a rich and valuable source of information about their motivations.

Practical implications

Franchisors need to consider upfront whether they wish to recruit franchisees who remain single unit holders, or select and groom franchisees who show potential for managing multiple units. Thus, franchisors may need to redesign their selection strategies and communication methods to ensure the recruitment of suitable candidates who have the capacity to activate franchisor goals and promote a harmonious franchising relationship.

Originality/value

Whereas previous research has investigated motivations for entering franchising, this paper supplements that literature by comparing single and multiple unit franchisee incentives.

Details

Qualitative Market Research: An International Journal, vol. 9 no. 3
Type: Research Article
ISSN: 1352-2752

Keywords

Abstract

Purpose

The paper extends the organizational learning framework: Structural-Functional (SF)-single-loop or Conflictual-Radical (CR)-double-loop learning to the management accounting literature. The sociological approach of organizational learning is utilized to understand those contingent factors that can explain why management accounting innovations succeed or fail in organizations.

Approach

We view learning as enhancing an organization’s strategic competitive advantage by making it better able to adopt and diffuse innovation in respond to changes in its environment in order to manage improved performance. The success of management accounting innovations is contingent upon whether its learning process involves SF-single-loop or CR-double-loop learning to adopt and diffuse process innovation.

Findings

The paper suggests that the learning strategy that the organization chooses is the reason why some management accounting innovations are more successfully adopted than others and why some innovations are easily diffused in some organizations but not in others. We propose that the sociological approaches to learning provide an alternative framework with which to better understand the adoption and diffusion of process innovations in management accounting systems.

Originality

It has become evident that management accounting researchers need to pay particular attention to an organization’s approach to adoption and diffusion of innovation strategies, particularly when they are designing and implementing process innovation programs for an organization. According to Schulz (2001), there are two interrelated stages of the learning that can shape the outcome of the innovation process in an organization. The first stage is related to the acquisition/production (adoption) of knowledge that results in gathering information, codification, and exploration. This is followed by the second stage which is the distribution or dissemination (diffusion) processes. When these two stages – adoption and diffusion – are applied within an accounting context, they address issues that are commonly associated with the successes and/or failures of management accounting innovations.

Research limitations/implications

Although innovation involves learning, the nature of the learning process does not completely describe the manner in which an innovation affects the organization. Accordingly, we suggest that the two interrelated organizational sociological dimensions of innovations processes, namely, (1) the adoption and diffusion theories of Rogers (1971 and 1995), to approach organizational learning, and (2) the SF (single loop) and CR (double loop) approaches to learning be used simultaneously to describe management accounting innovations.

Practical implications

When an innovation is implemented, it initially can be introduced as an incremental change, one that can be limited in both in its scope and its breadth of administrative changes. This means that situations which are most likely to benefit from its initiation can serve as the prototype for its adoption by the organization. If successful, this can be followed by systemic accounting innovations to instituting broader administrative changes within the existing accounting reporting and control systems.

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