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Article
Publication date: 1 January 2010

Sami Farooq and Chris O'Brien

The purpose of this paper is to present result obtained from a developed technology selection framework and provide a detailed insight into the risk calculations and their…

Abstract

Purpose

The purpose of this paper is to present result obtained from a developed technology selection framework and provide a detailed insight into the risk calculations and their implications in manufacturing technology selection process.

Design/methodology/approach

The results illustrated in the paper are the outcome of an action research study that was conducted in an aerospace company.

Findings

The paper highlights the role of risk calculations in manufacturing technology selection process by elaborating the contribution of risk associated with manufacturing technology alternatives in the shape of opportunities and threats in different decision‐making environments.

Practical implications

The research quantifies the risk associated with different available manufacturing technology alternatives. This quantification of risk crystallises the process of technology selection decision making and supports an industrial manager in achieving objective and comprehensive decisions regarding selection of a manufacturing technology.

Originality/value

The paper explains the process of risk calculation in manufacturing technology selection by dividing the decision‐making environment into manufacturing and supply chain environment. The evaluation of a manufacturing technology considering supply chain opportunities and threats provides a broader perspective to the technology evaluation process. The inclusion of supply chain dimension in technology selection process facilitates an organisation to select a manufacturing technology not only according to its own requirements, but also according to the interest of its constituent supply chain.

Details

Journal of Manufacturing Technology Management, vol. 21 no. 1
Type: Research Article
ISSN: 1741-038X

Keywords

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Book part
Publication date: 1 January 2004

Francesca Polletta

Even as theorists of social movements have paid increasing attention to culture in mobilization processes, they have conceptualized its role in curiously circumscribed…

Abstract

Even as theorists of social movements have paid increasing attention to culture in mobilization processes, they have conceptualized its role in curiously circumscribed fashion. Culture is often treated as a residual category; that is, invoked to explain what structure does not explain in accounting for movements’ emergence, what instrumental rationality does not explain in accounting for movement groups’ choice of strategies and tactics, and what policy change does not encompass in accounting for movements’ impacts. As a result, culture’s role in creating structural opportunities, in defining what counts as instrumentally rational, and in determining movement impacts within the policy arena as well as outside it has gone largely untheorized. An alternative view of culture focuses on the schemas that guide, and are reproduced in, institutions. Such a perspective makes it possible to identify the conditions in which culture has independent force in shaping identities, interests, and opportunities, and to grasp culture’s simultaneously enabling and constraining dimensions. Drawing on recent empirical studies, I show how this perspective can illuminate neglected dynamics of movement emergence, tactical choice, and movement impacts.

Details

Authority in Contention
Type: Book
ISBN: 978-0-76231-037-1

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Article
Publication date: 18 October 2018

Bo Karlsson and Monika Kurkkio

The purpose of this paper is to identify and describe how calculations are used in the early phase of strategic capital investment projects (SCIPs) in the mining context…

Abstract

Purpose

The purpose of this paper is to identify and describe how calculations are used in the early phase of strategic capital investment projects (SCIPs) in the mining context and thereby create an understanding of what calculations do in these situations.

Design/methodology/approach

The authors conducted a case study based on interviews with project managers, controllers and top-level managers, as well as documents and observations.

Findings

The empirical evidence provides key insights into the different uses of calculations in the early phase of SCIPs in the mining industry. The authors found evidence that calculations in the early phase of SCIPs are used to generate ideas, support learning and discussions, evaluate decisions and act as a mediating device.

Research limitations/implications

The paper is based on a single organization, and therefore, the findings of the paper are limited to theoretical generalization.

Practical implications

The study has practical implications directed toward top management, controllers and project managers working with SCIPs. This study suggests that calculations in the early phase are used to unite and create a shared view in the early phase rather than to present rational answers to different investment decision. Calculations can also be used to direct attention toward important areas, sort out and prioritize among ideas, communicate a shared view and function as a template. Thus, calculations are essential in the early phase as they help to transform activities into actions.

Originality/value

This paper contributes to the accounting literature in which it has been emphasized that we still know little of strategic capital budgeting processes, with insights into the multiple uses of calculations in the early phase of SCIPs. We also argue that calculations act as mediating devices in the early phase of SCIPs as they provide a common frame of reference and a basis for action.

Details

Qualitative Research in Accounting & Management, vol. 15 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 7 November 2016

Daniel Harritz

This paper aims to illustrate the role of management devices in enacting strategy and strategic decisions, resulting in the development of a Shared Service Centre (SSC) in…

Abstract

Purpose

This paper aims to illustrate the role of management devices in enacting strategy and strategic decisions, resulting in the development of a Shared Service Centre (SSC) in a Danish municipality. It shows how devices interact in defending, rejecting and reframing strategy, leading to the closure of the SSC to pave the way for new strategic ideas.

Design/methodology/approach

It uses a longitudinal case-based approach, which draws on actor-network theory, particularly Callon’s (1998) notions of framing and overflowing. These notions help describe strategic events and processes by highlighting the active role of non-human entities, such as management devices, in enacting and reformulating strategy.

Findings

Different devices have become key actants in shaping and formulating the new strategy in the municipality and the strategic decision to construct an SSC. However, different devices mobilise different localities that protest, reject and participate in the closure of the SSC through a reframing strategy.

Research limitations/implications

The study is subject to the general limitations of case-based research. Thus, the propositions should be further investigated to elaborate the performative role of management devices.

Practical implications

The findings facilitate a deeper understanding of factors triggering strategic development in the public sector. Also, it identifies aspects leading to failures by investigating how different devices allow local actors to stay connected and affect the SSC’s creation.

Originality/value

This study is the first to use a performative method to highlight the temporary and local nature of enacting strategic decisions to construct an SSC in the public sector.

Details

Journal of Accounting & Organizational Change, vol. 12 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

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Article
Publication date: 3 August 2012

Maritana Sedysheva

The purpose of this paper is to propose a conceptual approach to determining an optimal strategy development process and controlling of the defence spending, by utilizing…

Abstract

Purpose

The purpose of this paper is to propose a conceptual approach to determining an optimal strategy development process and controlling of the defence spending, by utilizing the decision‐making system adopted in the Republic of Estonia.

Design/methodology/approach

The author offers a part of the Balanced Scorecard model named “Management and Control Perspective” as one of the improvement tools for the system of planning military expenditures and effective utilization of budgetary funds.

Findings

The results show that the Balanced Scorecard application, using the “utility function”, will allow the Estonian Defence Forces to overcome important barriers to strategy implementation by interrelation of military planning and budgeting processes.

Research limitations/implications

One suggestion for further research might be established as a way of improvement and development of methods directed to application of the utility function in the decision‐making process. This approach will improve calculations of strategic perspective plans and will reveal the essence of the budgetary policy on the whole by taking into consideration expenses features of the business and non‐profit organizations.

Practical implications

By using the Balanced Scorecard the paper offers a new strategic method of planning and controlling the military expenditure in the Estonian Defence Forces.

Originality/value

The present paper provides direct evidence of the alternative methods forecast measures and the possibility of using mathematical models in the strategic planning process.

Details

Journal of Strategy and Management, vol. 5 no. 3
Type: Research Article
ISSN: 1755-425X

Keywords

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Article
Publication date: 14 March 2019

Jih-Un Kim

The purpose of this paper is to describe how China’s approach to a nuclear North Korea has changed and find key variables that explain the changes.

Abstract

Purpose

The purpose of this paper is to describe how China’s approach to a nuclear North Korea has changed and find key variables that explain the changes.

Design/methodology/approach

This paper adopts the traditional qualitative method, referring to different types of reliable and authoritative Chinese and English scholars, books and articles.

Findings

Although China has accumulated distrust of North Korea and reprimanded the regime for its nuclear program, it has never ignored the strategic value or balance – especially vis-à-vis the USA – the neighboring country provides for it. And for that matter, it has been keen to prevent North Korea from bypassing it and getting closer to the USA. With this strategic calculation in mind, China has mostly made gestures in implementing the UN sanctions against North Korea, though not always.

Originality/value

This paper proves that China’s strategic calculation has been a constant key variable that explains its approach toward a nuclear North Korea since the inception of the issue in the early 1990s.

Details

Asian Education and Development Studies, vol. 8 no. 3
Type: Research Article
ISSN: 2046-3162

Keywords

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Article
Publication date: 30 October 2009

Larry Nash White

The purpose of this paper is to examine the associated customer acquisition costs of public libraries. The intention of the paper is to develop awareness of the hidden…

Abstract

Purpose

The purpose of this paper is to examine the associated customer acquisition costs of public libraries. The intention of the paper is to develop awareness of the hidden costs associated with customer acquisition, and develop assessment tools or models to effectively manage the resources associated with customer acquisition to aid library administrators in strategic budgeting and planning.

Design/methodology/approach

The paper is prepared through review of the library and business literature associated with customer acquisitions. No definitive data on customer turnover rates or models of assessing customer acquisitions cost are identified in the review of the literature.

Findings

While not identified or managed systematically, the calculation of customer acquisition costs, customer turnover rates, and the effective management of associated customer acquisition cost is strategically imperative for public libraries. Public libraries generally do not track customer turnover or the associated costs of acquiring new or replacement customers that come about due to this turnover. There is not a definitive estimate of customer turnover in public libraries, so exact costs determination will vary by public library system. Public libraries can reduce their customer acquisition costs through the retention of current customers with high quality service and in effectively managing the customer acquisition process in the strategic budgeting and planning processes of the library.

Originality/value

Libraries that can effectively acquire new or replacement customers and manage the costs of this process will more effectively utilize resources and maximize customer value for the library. This paper proposes several cost assessment calculations to help guide library administrators in making strategic decisions.

Details

The Bottom Line, vol. 22 no. 3
Type: Research Article
ISSN: 0888-045X

Keywords

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Article
Publication date: 4 November 2013

Anna Darmani and Payam Hanafizadeh

In today's societies, work environment and customers' expectations change on a daily manner. Consequently, it is crucial for companies to find a way for adapting…

Abstract

Purpose

In today's societies, work environment and customers' expectations change on a daily manner. Consequently, it is crucial for companies to find a way for adapting themselves to new requirements. For this purpose, reengineering projects have been introduced and evolved in different companies with different responsibilities over the past decades. However, the risk associated with these projects is inevitable and is a huge obstacle on the way of their implementation. This study, in line with previous studies, contributed in this context by proposing a new methodology for selecting suitable processes and adopted best practices candidate for business process reengineering (BPR). The proposed methodology aims to achieve lower risk and higher probability of success for BPR projects.

Design/methodology/approach

This objective is achieved by integration of the concept of portfolio selection problems (PSP) into the organizational decision making concerning BPR project. A model for selection of most appropriate reengineering scenarios, which is a combination of processes and best practices, is adopted and proposed. This model by putting additional constraints on risks associated with a BPR project and increasing its return identifies the most prosperous portfolio of scenarios for a reengineering project. The proposed model is tested step-by-step through a case study in order to validate its outcome and justify its practicality.

Findings

In this paper, a new methodology is proposed containing a model as a managerial tool for conducting more successful reengineering projects. The applicability of the methodology is tested in one of the largest metallurgical laboratory and research centers of Iran. Four strategic processes were selected and several best practices customized, after screening all processes of the case study. Accordingly, in total, 15 different scenarios were explored for the reengineering project in which four of them identified by the model as the processes with the highest possibility of success through the BPR project.

Originality/value

This methodology suggests a novel way to benefit from PSP for process selection problems by putting additional control on implementation risk of reengineering project. While the urge of using reengineering project exists within the current companies, the high level of risk of these projects is considered as a huge obstacle in conducting this project. This study, by proposing a new method, aims to address this issue as well as point to the practicality of integrating PSP model in organizational contexts.

Details

Business Process Management Journal, vol. 19 no. 6
Type: Research Article
ISSN: 1463-7154

Keywords

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Article
Publication date: 1 January 1989

Jean L. Noble

Because computer‐integrated manufacturing is a complex, high‐risk investment that is difficult to cost justify, many companies have refrained from using it and reaping its…

Abstract

Because computer‐integrated manufacturing is a complex, high‐risk investment that is difficult to cost justify, many companies have refrained from using it and reaping its benefits. The answer is not to avoid CIM, but to modify the cost‐justification techniques.

Details

Journal of Business Strategy, vol. 10 no. 1
Type: Research Article
ISSN: 0275-6668

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Article
Publication date: 27 April 2020

Alan Lowe, Yesh Nama and Alexandru Preda

The purpose of this paper is to advance a research agenda on the topic of problematising profit and profitability. This paper also acts as an introduction to this…

Abstract

Purpose

The purpose of this paper is to advance a research agenda on the topic of problematising profit and profitability. This paper also acts as an introduction to this Accounting, Auditing & Accountability (AAAJ) special section which aims to foster the development of literature focussing on critically evaluating issues surrounding profit and profitability and their sometimes, deleterious effects on society. The authors encourage an interdisciplinary discussion on the concepts of profit and profitability and various ways in which the authors could potentially problematise these concepts.

Design/methodology/approach

The authors undertake a purposive interdisciplinary review to provide context on problematising profit and profitability by briefly discussing the evolution of the concept of profit and by reviewing some contemporary debates and discussions about the role and status of profit and profitability.

Findings

In order to further develop the literature on problematising profit and profitability, it is important to broaden the analytical framework in order to (1) uncover the assumptions that make profitable activities possible as well as justifications of such activities; (2) analyse the practices of profit not only in the sense of computational practices but also in the sense of strategic and rhetorical calculations; (3) evaluate the practices of profit and profitability where they are situated within social and power relationships and (4) connect practices of profit to specific social imaginaries of profit.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism and encourages box-breaking research in the research community focussing on problematising profit and profitability in various settings. The perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also provides emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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