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Book part
Publication date: 28 October 2021

Matt Kaufman, Ella Mae Matsumura and Urban Wemmerlöv

This study examines challenges to the retrospective financial evaluation of continuous improvement (CI) activities. Through a review of the literature and active engagement with…

Abstract

This study examines challenges to the retrospective financial evaluation of continuous improvement (CI) activities. Through a review of the literature and active engagement with CI implementations, we identify several issues that may lead to divergence between operational and financial assessments. Out of this conflict emerges a set of concepts that we find important − the delineation of soft versus hard capacity benefits, the distinction between capacity used and capacity paid for, and the data gaps that relate to these benefits – and recognize operational improvement and financial improvement as distinct, yet interrelated, theoretical constructs. This study helps explain a series of persistent gaps in the management accounting literature: Conflict between operations and accounting managers, the divergent perspectives of Johnson and Kaplan after their publication of Relevance Lost (Johnson & Kaplan, 1987), and the need for both operational control (including detailed capacity control) and accounting control in CI firms. Instead of one control system being at odds with the other, or co-existing despite each other, each of these systems support a different component of the financial improvement process. Operational control systems in CI firms emphasize non-financial information and social and behavioral controls that empower decision-making by employees, while accounting control systems seek to motivate and translate operational gains into financial gains. Soft and hard benefits linked to capacity play an integral role in understanding the difference in focus of each control system, while data limitations help to explain why these systems remain loosely coupled in practice (or absent, as seems to be the case with detailed Capacity Management Systems).

Book part
Publication date: 24 January 2011

James H. Killian, Corey E. Miller, Christopher W. Holmes and Howard P. Stevens

The field of industrial-organizational psychology has been unable to convince business executives that our science is able to effectively predict who will become valuable…

Abstract

The field of industrial-organizational psychology has been unable to convince business executives that our science is able to effectively predict who will become valuable managers, let alone that our knowledge leads to measurable economic returns. The academic literature provides little guidance to a practitioner looking for guidance in regard to leadership development. We believe that leadership is complex and therefore requires a complex model to understand it and in turn aid leadership selection and development. We recommend focusing on defining specific leadership skills according to a leader's responsibilities and expected results or work outcomes to build taxonomy of leadership roles and work outcomes. To demonstrate the business case for engaging our field's services, we propose our field would be aided by adopting some concepts of a discipline widely accepted by executives, total quality management (TQM). An example of how TQM can be applied to leadership selection and development is presented.

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Advances in Global Leadership
Type: Book
ISBN: 978-0-85724-468-0

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Book part
Publication date: 24 February 2022

Ayodeji E. Oke, Seyi S. Stephen and Clinton O. Aigbavboa

Abstract

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Value Management Implementation in Construction
Type: Book
ISBN: 978-1-80262-407-6

Book part
Publication date: 11 March 2021

Priyanka Lalwani

The origin of perfumery can be traced back to the true cradle of human civilization and culture in ancient Mesopotamia and Egypt. The world’s first referenced chemist was a…

Abstract

The origin of perfumery can be traced back to the true cradle of human civilization and culture in ancient Mesopotamia and Egypt. The world’s first referenced chemist was a perfumer named Tapputi-Belatekallim who lived in Babylon more than 3,000 years ago. She used her intimate knowledge of chemistry to develop various formulations and techniques to revolutionize the process of perfumery creation. Similarly, Ajmal is one of the first companies in the Gulf Cooperation Council (GCC) to have pioneered the science and art of perfumery creation. This case study describes the inspiring journey of Ajmal Perfumes which began in the farms of a small village located in Hojai, Assam, to becoming a world-class perfumer with a global reach of over 45 countries. From “Farm to Flacon,” (Flacon a.k.a glass bottle) the company’s perfect control over their seamless value chain has enabled them to sustainably grow their business while maintaining high standards of quality. Their performance across five major dimensions (finance, market, processes, people, and corporate social responsibility [CSR]) is used to gauge their success. In this case analysis, the strategic framework behind the success of Ajmal Perfumes is captured. Transformational Leadership (TL), Customer Centricity (CC), Intrapreneurial Behavior (IB), Total Quality Management (TQM), Innovation Success (IS), Absorptive Capacity (AC), and CSR are identified as their key drivers of success. A critical review of existing literature related to success drivers was also undertaken that brought forward knowledge gaps and future areas of research in the domain of TQM and AC.

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Book part
Publication date: 29 November 2019

Jiju Antony, Vijaya Sunder M., Chad Laux and Elizabeth Cudney

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The Ten Commandments of Lean Six Sigma
Type: Book
ISBN: 978-1-78973-690-8

Book part
Publication date: 10 June 2019

David E. Frost

Knowledge workers labor to meet their business goals with the support of practical information technology (IT) tools. IT advances can be organizational enablers, when aligned with…

Abstract

Knowledge workers labor to meet their business goals with the support of practical information technology (IT) tools. IT advances can be organizational enablers, when aligned with business goals, and when selectively applied. Workplace leaders and their workers often experience a productivity paradox. This paradox forms an operational limit for current knowledge workers and organizational success. Performance management steps within a Balanced Scorecard (BSC) framework can help overcome workplace productivity paradoxes. The BSC frames and tabulates lagging and leading indicators of IT tools’ usage and soft skill engagements. These adaptive measures dashboard workplace progress and success for organizations of all sizes and in public and private sectors. Lessons can be learned from BSC deployment successes in several business sectors. Valued practices exist to pick / monitor / adapt organizational capability objectives, measures and HR initiatives. Can right IT tool(s) or application(s) help achieve aligned business goals? Yes. Certain IT applications can favorably frame learning and development (L&D) efforts and metrics for knowledge workers as most valuable players, or MVPs.How do knowledge workers and their business leaders manage and leverage these IT applications for employee L&D to improve organizational capabilities? How do they address and adapt to complex and chaotic business conditions, and manage disruptive technologies: a. Artificial Intelligence (AI), b. The Internet of Things (IoT), and c. Data Analytics? Prudent managers and workers can accommodate these conditions and disruptions with agile, productive BSC approaches to generate productivity-ware and to attain their aligned business goals.

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Advances in the Technology of Managing People: Contemporary Issues in Business
Type: Book
ISBN: 978-1-78973-074-6

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Book part
Publication date: 14 November 2022

Vidyasagar Gembali, Aalok Kumar and PRS Sarma

The present study discusses the benefits and importance of sociotechnical thinking for the integration of industry 4.0 (I4.0), and their subsequent usefulness in analyzing the…

Abstract

The present study discusses the benefits and importance of sociotechnical thinking for the integration of industry 4.0 (I4.0), and their subsequent usefulness in analyzing the value-added activities and related quality issues, and their implications in the quality 4.0 (Q4.0), product-service systems (PSS) in the organization level/complex systems in the era of I4.0. I4.0 pushed the traditional manufacturing models toward product-service systems; for this transition, social and economic factors influence more, and technological advancements are going more rapidly than the social developments needed for the transition. The integration of social-technical system perspective with I4.0 technologies adoption would improve the value cocreation of PSS. The balance among the sociotechnical systems theory (STST) and I4.0 technologies are necessary for production and logistics organizations. This can be attained by sociotechnical systems thinking because it gives a comprehensive overview for integrating I4.0 and related quality issues in the production and logistics service systems.

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Exploring the Latest Trends in Management Literature
Type: Book
ISBN: 978-1-80262-357-4

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Book part
Publication date: 4 December 2012

Carl Gustav Johannsen and Niels Ole Pors

Purpose — This article is inspired by sociology and institutional theory. It investigates how and why the adoption of Evidence-Based Library and Information Practice (EBLIP) by…

Abstract

Purpose — This article is inspired by sociology and institutional theory. It investigates how and why the adoption of Evidence-Based Library and Information Practice (EBLIP) by public and academic libraries in Europe reveals a remarkable variety and complexity. Primarily, it is observed differences in adoption and use of EBLIP — principles in different European countries that are in focus of the article.

Design/methodology/approach — The purpose of this article is to take a closer look upon these differences. The theoretical framework applied is inspired by a sociological approach, especially the notions developed within the framework of Scandinavian institutional theory. This approach invites to deal with the topic in a nuanced way by delivering fruitful concepts such as drivers for adopting new ideas, the importance of identity and organisational fields, concept migration, adoption processes and travel routes of ideas including the importance of imitation and translation of concepts. Furthermore, in this article, we will also consider the significance of topics such as organisational and information culture and leadership of adoption processes. The methodology can be classified as desktop research and some of the findings are based on a government-supported study in Denmark.

Findings — What was found in the course of the work? This will refer to analysis, discussion or results. The findings relate to the purposes and they are formulated in relation to six research questions. Findings are that several factors influence the adoption and use of EBLIP. The factors are among others national culture, cultural traits embedded in the value system of different types of library work and also related to information culture. The concept of organisational recipes appears to be a rather strong concept in relation to, for example, which forms of EBLIP a library adopt.

Research limitations/implications (if applicable) — The research clearly demonstrates that the diversified theoretical approach taken in this article would be fruitful as a starting point for further research.

Practical implications (if applicable) — A practical implication is that the library and information sector could benefit from the establishment of institutions that produce systematic reviews and also that the sector ought to be aware of the different forms of evidence-based practices classified as either soft or hard.

Originality/value — The article is one of the few in the field that introduces several new theoretical approaches together with an emphasis on cultures at different forms and levels.

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Library and Information Science Trends and Research: Europe
Type: Book
ISBN: 978-1-78052-714-7

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Book part
Publication date: 24 August 2021

Abstract

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Entrepreneurship, Institutional Framework and Support Mechanisms in the EU
Type: Book
ISBN: 978-1-83909-982-3

Abstract

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Managing Urban Mobility Systems
Type: Book
ISBN: 978-0-85-724611-0

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