Search results

This paper aims to address how an organization's multiple-dominant-logic system evolves as it grows and how does this evolution affect the way managers choose to balance ambidextrous innovation.

This paper adopts an interpretive and exploratory case study on the mechanism of how the multiple-dominant-logic system influences the decision of balanced ambidextrous innovation. Considering that the multiple-dominant-logic system will change with the development of a firm, this paper focuses on exploring how the evolution of multiple-dominant-logic system affects the way managers choose to balance ambidextrous innovation. The authors spent almost two years collecting data from M-grass Ecology and following the evolution and innovation through semi-structured interviews, archival data and observation. Then they set up a framework showing the influence mechanism by analyzing the data through a four-step process.

This research points out that an organization's multiple-dominant-logic system may change for several times in its growth. It provides a model for the evolution of a multiple-dominant-logic system. It confirms that firms' multiple-dominant-logic system is not immutable, but evolves with the change of the firm's internal resources and external environment. Also, it finds that under the influence of different multiple-dominant-logic architectures, mangers choose different ways to balance ambidextrous innovation. In this process, appropriate entrepreneurial bricolage plays a significant role in balancing ambidextrous innovation.

The findings offer some valuable insights for further research on dominant logics and ambidextrous innovation and hold important implications for managers making a decision.

This paper aims to investigate the accounting logic inscribed in the SAP enterprise resource planning (ERP) system and how this accounting logic becomes effective in organizations. The authors draw on the notion of accounting logics by mobilizing the institutional logics literature (Thornton et al., 2012). Accordingly, accounting logics are conceptualized as crucial underlying design principles consisting of a system of beliefs, assumptions and ideas how accounting systems should be designed.

The authors adopt a qualitative case study approach conducted in a manufacturing company, hereafter called Wood Plc. The primary data source is qualitative research interviews. Secondary data, such as internal documents, were collected to increase validity and reliability through data triangulation (Ahrens and Chapman, 2006; Scapens, 2004).

The paper demonstrates how a particular accounting logic – the Germanic accounting logic – gets diffused throughout the organization by the means of the SAP ERP system, and creates challenges for management accounting practices in local entities. The contribution of the paper is to show that ERP systems can foster the diffusion of a specific accounting logic, which is inherently linked to the SAP system, and which enables a specific version of accounting to work in an organization.

This paper could be viewed as an extreme case of a German organization using the SAP ERP system with its Germanic accounting logic inscribed to make a German accounting logic work in the entire organization. Consequently, further research could unpack the relationship between accounting logics, ERP systems, accounting systems and their use by studying not only different empirical settings with respect to the organizational context but also the ERP software used by organizations.

This paper aims to raise the awareness of practitioners of the conceptual underpinnings inscribed in the SAP accounting modules while at the same time pinpointing the potential challenges of implementation generated by the accounting logics.

The paper complements existing studies on accounting and ERP systems by bringing the accounting logic inscribed in the SAP ERP system to the fore. More precisely, this paper shows that in the wake of SAP ERP implementation, the organization studied spread its assumptions and beliefs on accounting, which are manifested in the Germanic accounting logic inscribed in the SAP ERP system, in the organization. This invoked particular challenges in non-Germanic subsidiaries in making accounting work.

Sets out to provide an understanding of the theory of fuzzy logic by supplying background details concerning its evolution in mathematics and computer science. Once a basic understanding of the theory is obtained, then it is easier to understand the implications for computer applications. Fuzzy logic processors and compilers have facilitated the development of expert systems that typically use a lot of imprecise data. These expert systems have been used successfully as control units in industrial settings and as decision support systems in hospital settings. Fuzzy logic has been found to be a practical and viable form of artificial intelligence that mitigates the current drawbacks of other forms of artificial intelligence. But the really exciting development that is poised to emerge is the introduction of fuzzy logic appliances. These appliances employ an expert system on a chip that is able to mimic the range of flexibility of the human mind, while utilizing resources more efficiently.

The purpose of this paper is to introduce an approach for m‐valued classical and non‐classical (reversible and quantum) optical computing. The developed approach utilizes new multiplexer‐based optical devices and circuits within switch logic to perform the required optical computing. The implementation of the new optical devices and circuits in the optical regular logic synthesis using new lattice and systolic architectures is introduced, and the extensions to quantum optical computing are also presented.

The new linear optical circuits and systems utilize coherent light beams to perform the functionality of the basic logic multiplexer. The 2‐to‐1 multiplexer is a basic building block in switch logic, where in switch logic a logic circuit is implemented as a combination of switches rather than a combination of logic gates as in the gate logic, which proves to be less‐costly in synthesizing wide variety of logic circuits and systems. The extensions to quantum optical computing using photon spins and the collision of Manakov solitons are also presented.

New circuits for the optical realizations of m‐valued classical and reversible logic functions are introduced. Optical computing extensions to linear quantum computing using photon spins and nonlinear quantum computing using Manakov solitons are also presented. Three new multiplexer‐based linear optical devices are introduced that utilize the properties of frequency, polarization and incident angle that are associated with any light‐matter interaction. The hierarchical implementation of the new optical primitives is used to synthesize regular optical reversible circuits such as the m‐valued regular optical reversible lattice and systolic circuits. The concept of parallel optical processing of an array of input laser beams using the new multiplexer‐based optical devices is also introduced. The design of regular quantum optical systems using regular quantum lattice and systolic circuits is introduced. New graph‐based quantum optical representations using various types of quantum decision trees are also presented to efficiently represent quantum optical circuits and systems.

The introduced methods for classical and non‐classical (reversible and quantum) optical regular circuits and systems are new and interesting for the design of several future technologies that require optimal design specifications such as super‐high speed, minimum power consumption and minimum size such as in quantum computing and nanotechnology.

The category captain system (CC) of retailer category management (RCM) is established, accepted, and widely adopted. The paper empirically assesses the application of this system in building collaborations between retailers and their suppliers to generate growth following COVID-19. This study applies service-dominant logic (S-D logic) to RCM and establishes the current ‘practical’ application of the five axioms of S-D logic within the CC system.

The researchers adopted a qualitative research design which examined both category managers and retail buyers currently involved in the CC system, using thematic analysis of transcripts from 25 practitioner participants.

The study reveals service is not a fundamental basis of exchange in the CC system. Value is uniquely, independently, and separately created by the retailer that significantly restricts the scope of the category service eco systems and the opportunity to innovate through value co-creation.

Significant change is required to realise value co-creation and innovation applying S-D logic to RCM. The study indicates there is potential to start this change by the formalisation of wider informal category relationships between non-captain suppliers and retailers through consumer insight technology, and by aligning suppliers and retailers to make more effective and sustainable trading decisions.

The study indicates that certain elements of the CC system proposed by the literature's games-based theoretic models, are not applied in practice. The lived experiences of practitioners suggest informal ways of by-passing the formal system using S-D logic.

Attempts to prove, in this second chapter of the author’s monograph, that with a new research programme, it is possible to build a methodological bridge between economics and all other natural sciences and the scientists should address this challenge. Reviews basic principles that govern nature, including Einstein’s findings along with such luminaries as Copernicus, Newton, Galileo and Jeans. Concludes that the future is safe, as a new generation of scientists is now emerging in the East and the West, and that the new methodology should provide enough space for new roads, ideas and interpretations, which may occur in the future. Closes by saying a new spirit should be initiated in economics and transplanted into natural sciences.

There is a double crisis in modern science and in particular in physics and mechanics. Among others Einstein and Stephane Lupasco, in the 1930s, warned about this crisis. The Quantum Theory cannot be reconciled with the Relativity Theory. Specifically there is a gap (cleavage) between micro – and macro‐physics and mechanics. Parallel or beneath there is also a second crisis derived from a discontinuity (again a cleavage) between classical and modern science, that is between two previous revolutions. A new research programme of a simultaneous equilibrium versus disequilibrium approach, initially applied in economics has now been extended to include natural sciences. It is the question of a new, more comprehensive methodology which is actually a sui generis synthesis between classical and modern heritage. The rigorous application of the new research programme leads to the organisation of an Orientation Table, that is, a methodological map of all possible combinations (systems). The Table shows, without any exaggeration, a few revolutionary results. For instance, with the help of the Table, modern science or the second revolution (Einstein, Bohr, Heisenberg) does not appear contradictory but rather complementary to classical science or the first revolution (Newton, Lavoisier). The Kuhnian thesis to the contrary is disproved and the second crisis is solved. With the help of the Universal Hypothesis of Duality (the basis of the Orientation Table), matter and energy, at the micro – and macro‐level, appear in a double form (the Principle of Duality): stable (equilibrium) particles and unstable (disequilibrium) waves. The strong interactions from modern physics are associated with the law of gravitation (attraction) or stable equilibrium which governs stable matter and energy. The weak interactions are associated with the law of disgravitation (dispersion or repulsion) including entropy or unstable equilibrium which governs unstable matter and energy. In this way the first crisis is also solved.

Companies deal with many decision‐making processes whose impact on the global performance can be very strong. As a consequence, the role of the decision support systems (DSSs) within the organization is critical. Considering the imprecise or fuzzy nature of the data in real‐world problems, it becomes obvious that the ability to manage uncertainty turns out to be a crucial issue for a DSS. In this framework, this paper discusses the key role of fuzzy logic (FL) in the DSSs, presents new applications of FL in DSSs in various sectors and identifies new challenges and new directions for further research.

Most, if not all, management control tools were formulated for firms employing an industrial value creation logic (i.e., Ford, McDonald’s, and Wal‐Mart). We argue that given the growth, both in number and importance, of firms employing a knowledge value creation logic (i.e., Accenture, Goldman Sachs, and Clifford Chance) and firms employing a network logic (i.e., Verizon, eBay, and Expedia) that these control tools should be revisited in light of this potentially critical contingency. This paper outlines the key characteristics of knowledge intensive firms and network service firms and then examines how these contingencies impact Simons’ (1995) Levers of Control and Kaplan and Norton’s (1996) Balanced Scorecard. We find that whilst each lever/perspective is still relevant for each value creation logic, the relative importance and thus intensity of use should vary between logics.

Stochastic computing which is an alternative method of the binary calculation has key merits such as fault-tolerant capability and low hardware cost. However, the hardware response time of it is required to be very fast due to its bit-wise calculation mode. While the complementary metal oxide semiconductor (CMOS) components are difficult to meet the requirements aforementioned. For this, the stochastic computing implementation scheme based on the memristive system is proposed to reduce the response time. The purpose of this paper is to provide the implementation scheme based memristive system for the stochastic computing.

The hardware structure of material logic based on the memristive system is realized according to the advantages of the memristor. After that, the scheme of NOT logic, AND logic and multiplexer are designed, which are the basic units of stochastic computing. Furthermore, a stochastic computing system based on memristive combinational logic is structured and its validity is verified successfully by operating a case.

The numbers of the elements of the proposed stochastic computing system are less than the conventional stochastic computing based on CMOS circuits.

The paper proposed a novel implementation scheme for stochastic computing based on the memristive systems, which are different from the conventional stochastic computing based on CMOS circuits.