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Book part
Publication date: 12 August 2003

A FUNDAMENTAL APPROACH TO TEACHING ACCOUNTING VALUATION

Albert H. Frakes and Thomas R. Nunamaker

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
DOI: https://doi.org/10.1016/S1085-4622(03)05003-X
ISBN: 978-0-76231-035-7

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Book part
Publication date: 10 December 2005

Dysfunctionality in Performance Measurement When Outputs are Difficult to Measure: A Research Note

Robert Greenberg and Thomas R. Nunamaker

Issues of performance measurement are ubiquitous in modern organizations and are often concerned with evaluations of outputs or efficiency (which encompasses both inputs…

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Issues of performance measurement are ubiquitous in modern organizations and are often concerned with evaluations of outputs or efficiency (which encompasses both inputs and outputs) of an entity or process. Examples of output measures include revenue generated, defective units produced, on-time shipments, etc. Efficiency examples include standard cost variances, machine up-time rate, and efficiency scores from input–output models such as Data Envelopment Analysis (DEA).

Difficult-to-measure outputs are often included even though they cannot be measured with precision. When outputs of a production process are not easy to measure, serious dysfunctional decision-making can be expected and these problems may be particularly acute when efficiency measurements from input–output models are directly tied to rewards and incentives. Both for-profit firms and public sector organizations may share output measurability problems.

In this paper, we examine the possible problems of using input–output models (such as DEA) when outputs are difficult to quantify within an agency theory perspective and illustrate the potential problems using recent proposals in the UK for evaluating and rewarding police unit performance. We conclude that although input–output models, particularly those such as DEA may be useful as a diagnostic tool to assist decision-makers in altering future operating strategies and policies, it has serious limitations when rewards and incentives are attached to the DEA performance evaluations. In our view, overreliance on mechanical, formula-based approaches is potentially a serious threat to improving performance in these situations.

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Advances in Management Accounting
Type: Book
DOI: https://doi.org/10.1016/S1474-7871(05)14013-1
ISBN: 978-0-76231-243-6

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Book part
Publication date: 12 August 2003

LIST OF CONTRIBUTORS

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
DOI: https://doi.org/10.1108/S1085-4622(5)000001
ISBN: 978-0-76231-035-7

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Book part
Publication date: 10 December 2005

List of Contributors

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Advances in Management Accounting
Type: Book
DOI: https://doi.org/10.1016/S1474-7871(05)14015-5
ISBN: 978-0-76231-243-6

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Book part
Publication date: 10 December 2005

Contents

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Advances in Management Accounting
Type: Book
DOI: https://doi.org/10.1016/S1474-7871(05)14018-0
ISBN: 978-0-76231-243-6

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Book part
Publication date: 7 October 2015

Business Intelligence for Sustainable Competitive Advantage

Azizah Ahmad

The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive…

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The strategic management literature emphasizes the concept of business intelligence (BI) as an essential competitive tool. Yet the sustainability of the firms’ competitive advantage provided by BI capability is not well researched. To fill this gap, this study attempts to develop a model for successful BI deployment and empirically examines the association between BI deployment and sustainable competitive advantage. Taking the telecommunications industry in Malaysia as a case example, the research particularly focuses on the influencing perceptions held by telecommunications decision makers and executives on factors that impact successful BI deployment. The research further investigates the relationship between successful BI deployment and sustainable competitive advantage of the telecommunications organizations. Another important aim of this study is to determine the effect of moderating factors such as organization culture, business strategy, and use of BI tools on BI deployment and the sustainability of firm’s competitive advantage.

This research uses combination of resource-based theory and diffusion of innovation (DOI) theory to examine BI success and its relationship with firm’s sustainability. The research adopts the positivist paradigm and a two-phase sequential mixed method consisting of qualitative and quantitative approaches are employed. A tentative research model is developed first based on extensive literature review. The chapter presents a qualitative field study to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. The study includes a survey study with sample of business analysts and decision makers in telecommunications firms and is analyzed by partial least square-based structural equation modeling.

The findings reveal that some internal resources of the organizations such as BI governance and the perceptions of BI’s characteristics influence the successful deployment of BI. Organizations that practice good BI governance with strong moral and financial support from upper management have an opportunity to realize the dream of having successful BI initiatives in place. The scope of BI governance includes providing sufficient support and commitment in BI funding and implementation, laying out proper BI infrastructure and staffing and establishing a corporate-wide policy and procedures regarding BI. The perceptions about the characteristics of BI such as its relative advantage, complexity, compatibility, and observability are also significant in ensuring BI success. The most important results of this study indicated that with BI successfully deployed, executives would use the knowledge provided for their necessary actions in sustaining the organizations’ competitive advantage in terms of economics, social, and environmental issues.

This study contributes significantly to the existing literature that will assist future BI researchers especially in achieving sustainable competitive advantage. In particular, the model will help practitioners to consider the resources that they are likely to consider when deploying BI. Finally, the applications of this study can be extended through further adaptation in other industries and various geographic contexts.

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Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
DOI: https://doi.org/10.1108/S1069-096420150000022014
ISBN: 978-1-78441-764-2

Keywords

  • Business Intelligence
  • Sustainable Competitive Advantage
  • Deployment
  • Mix Methods
  • Qualitative method
  • Quantitative method
  • Resource based theory

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Article
Publication date: 19 November 2007

Knowledge Management Research Imperatives Governing Multinational Corporation Expansion

James W. Gabberty and Jennifer D.E. Thomas

This paper examines the depth, erudition, and rigor of contemporary research on knowledge management as a causal factor that influences the ultimate outcome of…

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This paper examines the depth, erudition, and rigor of contemporary research on knowledge management as a causal factor that influences the ultimate outcome of multinational corporation (MNC) expansion, bounded by the confines of information and communication technology (ICT) competences identified as behavioral, business, and technological. Through discussion highlighting the dominant knowledge management (KM) research themes within the milieu of the global firm, readers will gain definitive and practical insight into relevant topics that may be used to stimulate development of growth strategies for the firm.

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Multinational Business Review, vol. 15 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/1525383X200700014
ISSN: 1525-383X

Keywords

  • Knowledge management
  • Multinational corporation (MNC)
  • Expansion
  • Research
  • Growth
  • Global firm

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Book part
Publication date: 28 August 2020

Name Index

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Improving Classroom Engagement and International Development Programs: International Perspectives on Humanizing Higher Education
Type: Book
DOI: https://doi.org/10.1108/S2055-364120200000027020
ISBN: 978-1-83909-473-6

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Book part
Publication date: 20 October 2015

Integrated Supply Chain Model for Sustainable Manufacturing: A System Dynamics Approach

Mohammad Shamsuddoha

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from…

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Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.

The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.

The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.

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Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
DOI: https://doi.org/10.1108/S1069-09642015000022B003
ISBN: 978-1-78560-707-3

Keywords

  • Sustainable manufacturing
  • supply chain
  • system dynamics
  • poultry industry
  • production processes
  • waste management

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Book part
Publication date: 4 December 2020

References

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Strategic Information System Agility: From Theory to Practices
Type: Book
DOI: https://doi.org/10.1108/978-1-80043-810-120211011
ISBN: 978-1-80043-810-1

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