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Open Access
Article
Publication date: 17 November 2023

Lili-Anne Kihn

The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting…

Abstract

Purpose

The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting and whether experienced success of budgeting varied with time and budget type. Changes in the use of the following budget types were investigated: fixed, revised, rolling, flexible and hybrid budgets.

Design/methodology/approach

This study uses a mixed research methodology. Survey data was collected from the same business units of large Finnish manufacturing firms in 2004 (Time 1) and 2016/2017 (Time 2) (N = 28). In addition, some of the respondents of the latter survey were interviewed in 2023 (Time 3).

Findings

Almost all business units were found to have remained loyal to budgeting. However, changes in budget types were not uncommon and varied considerably. Overall, the use of fixed budgets continued strongly, the use of revised and hybrid budgets declined, and the use of rolling budgets increased over time. Moreover, the joint use of budgets declined. The perceived success of budgetary processes was, initially, weakened by the use of fixed budgets and, later, by the use of revised budgets. The interview data further illustrates some of the patterns of, and reasons behind, the changes.

Originality/value

Longitudinal analysis of change in the same business units was useful in revealing the patterns of change in budgeting and on relationships between the variables analysed over time. Further research could be carried out using more extensive case studies in companies or sector-focused surveys longitudinally.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

Open Access
Book part
Publication date: 9 May 2023

Volker Stocker, William Lehr and Georgios Smaragdakis

The COVID-19 pandemic has disrupted the ‘real’ world and substantially impacted the virtual world and thus the Internet ecosystem. It has caused a significant exogenous shock that…

Abstract

The COVID-19 pandemic has disrupted the ‘real’ world and substantially impacted the virtual world and thus the Internet ecosystem. It has caused a significant exogenous shock that offers a wealth of natural experiments and produced new data about broadband, clouds, and the Internet in times of crisis. In this chapter, we characterise and evaluate the evolving impact of the global COVID-19 crisis on traffic patterns and loads and the impact of those on Internet performance from multiple perspectives. While we place a particular focus on deriving insights into how we can better respond to crises and better plan for the post-COVID-19 ‘new normal’, we analyse the impact on and the responses by different actors of the Internet ecosystem across different jurisdictions. With a focus on the USA and Europe, we examine the responses of both public and private actors, with the latter including content and cloud providers, content delivery networks, and Internet service providers (ISPs). This chapter makes two contributions: first, we derive lessons learned for a future post-COVID-19 world to inform non-networking spheres and policy-making; second, the insights gained assist the networking community in better planning for the future.

Details

Beyond the Pandemic? Exploring the Impact of COVID-19 on Telecommunications and the Internet
Type: Book
ISBN: 978-1-80262-050-4

Keywords

Open Access
Article
Publication date: 11 December 2019

Hendrik P. van Dalen and Kène Henkens

The purpose of this paper is to see whether attitudes toward older workers by managers change over time and what might explain development over time.

3092

Abstract

Purpose

The purpose of this paper is to see whether attitudes toward older workers by managers change over time and what might explain development over time.

Design/methodology/approach

A unique panel study of Dutch managers is used to track the development of their attitudes toward older workers over time (2010–2013) by focusing on a set of qualities of older workers aged 50 and older. A conditional change model is used to explain the variation in changes by focusing on characteristics of the manager (age, education, gender, tenure and contact with older workers) and of the firm (composition staff, type of work and sector, size).

Findings

Managers have significantly adjusted their views on the so-called “soft skills” of older workers, like reliability and loyalty. Attitudes toward “hard skills” – like physical stamina, new tech skills and willingness to train – have not changed. Important drivers behind these changes are the age of the manager – the older the manager, the more likely a positive change in attitude toward older workers can be observed – and the change in the quality of contact with older workers. A deterioration of the managers’ relationship with older workers tends to correspond with a decline in their assessment of soft and hard skills.

Social implications

Attitudes are not very susceptible to change but this study shows that a significant change can be expected simply from the fact that managers age: older managers tend to have a more positive assessment of the hard and soft skills of older workers than young managers.

Originality/value

This paper offers novel insights into the question whether stereotypes of managers change over time.

Details

International Journal of Manpower, vol. 41 no. 5
Type: Research Article
ISSN: 0143-7720

Keywords

Open Access
Article
Publication date: 7 July 2023

Marcello Braglia, Francesco Di Paco, Marco Frosolini and Leonardo Marrazzini

This paper presents Quick Changeover Design (QCD), which is a structured methodological approach for Original Equipment Manufacturers to drive and support the design of machines…

1136

Abstract

Purpose

This paper presents Quick Changeover Design (QCD), which is a structured methodological approach for Original Equipment Manufacturers to drive and support the design of machines in terms of rapid changeover capability.

Design/methodology/approach

To improve the performance in terms of set up time, QCD addresses machine design from a single-minute digit exchange of die (SMED). Although conceived to aid the design of completely new machines, QCD can be adapted to support for simple design upgrades on pre-existing machines. The QCD is structured in three consecutive steps, each supported by specific tools and analysis forms to facilitate and better structure the designers' activities.

Findings

QCD helps equipment manufacturers to understand the current and future needs of the manufacturers' customers to: (1) anticipate the requirements for new and different set-up process; (2) prioritize the possible technical solutions; (3) build machines and equipment that are easy and fast to set-up under variable contexts. When applied to a production system consisting of machines subject to frequent or time-consuming set-up processes, QCD enhances both responsiveness to external market demands and internal control of factory operations.

Originality/value

The QCD approach is a support system for the development of completely new machines and is also particularly effective in upgrading existing ones. QCD's practical application is demonstrated using a case study concerning a vertical spindle machine.

Details

Journal of Manufacturing Technology Management, vol. 34 no. 9
Type: Research Article
ISSN: 1741-038X

Keywords

Open Access
Article
Publication date: 17 July 2023

Lei Xu, K. Praveen Parboteeah and Hanqing Fang

The authors enrich and extend the existing institutional anomie theory (IAT) in the hope of sharpening the understanding of the joint effects of selected cultural values and

Abstract

Purpose

The authors enrich and extend the existing institutional anomie theory (IAT) in the hope of sharpening the understanding of the joint effects of selected cultural values and social institutional changes on women's pre-entrant entrepreneurial attempts. The authors theorize that women are culturally discouraged to pursue pre-entrant entrepreneurial attempts or wealth accumulation in a specific culture. This discouragement creates an anomic strain that motivates women to deviate from cultural prescriptions by engaging in pre-entrant entrepreneurial attempts at a faster speed. Building on this premise, the authors hypothesize that changes in social institutions facilitate the means of achievement for women due to the potential opportunities inherent in such institutional changes.

Design/methodology/approach

Using a randomly selected sample of 1,431 registered active individual users with a minimum of 10,000 followers on a leading entertainment live-streaming platform in the People's Republic of China, the authors examined a unique mix of cultural and institutional changes and their effects on the speed of women's engagement in live-streaming platform activity.

Findings

The authors find support for the impact of the interaction between changes in social institution conditions and cultural values. Unexpectedly, the authors also find a negative impact of cultural values on women's speed of engaging in pre-entrant entrepreneurial attempts.

Originality/value

The authors add institutional change to the IAT framework and provide a novel account for the variation in the pre-entrant entrepreneurial attempts by women on the platform.

Details

New England Journal of Entrepreneurship, vol. 26 no. 2
Type: Research Article
ISSN: 2574-8904

Keywords

Open Access
Article
Publication date: 30 January 2024

Christina Anderl and Guglielmo Maria Caporale

The article aims to establish whether the degree of aversion to inflation and the responsiveness to deviations from potential output have changed over time.

Abstract

Purpose

The article aims to establish whether the degree of aversion to inflation and the responsiveness to deviations from potential output have changed over time.

Design/methodology/approach

This paper assesses time variation in monetary policy rules by applying a time-varying parameter generalised methods of moments (TVP-GMM) framework.

Findings

Using monthly data until December 2022 for five inflation targeting countries (the UK, Canada, Australia, New Zealand, Sweden) and five countries with alternative monetary regimes (the US, Japan, Denmark, the Euro Area, Switzerland), we find that monetary policy has become more averse to inflation and more responsive to the output gap in both sets of countries over time. In particular, there has been a clear shift in inflation targeting countries towards a more hawkish stance on inflation since the adoption of this regime and a greater response to both inflation and the output gap in most countries after the global financial crisis, which indicates a stronger reliance on monetary rules to stabilise the economy in recent years. It also appears that inflation targeting countries pay greater attention to the exchange rate pass-through channel when setting interest rates. Finally, monetary surprises do not seem to be an important determinant of the evolution over time of the Taylor rule parameters, which suggests a high degree of monetary policy transparency in the countries under examination.

Originality/value

It provides new evidence on changes over time in monetary policy rules.

Details

Journal of Economic Studies, vol. 51 no. 9
Type: Research Article
ISSN: 0144-3585

Keywords

Open Access
Article
Publication date: 18 July 2023

Tomasz Mucha, Sijia Ma and Kaveh Abhari

Recent advancements in Artificial Intelligence (AI) and, at its core, Machine Learning (ML) offer opportunities for organizations to develop new or enhance existing capabilities…

Abstract

Purpose

Recent advancements in Artificial Intelligence (AI) and, at its core, Machine Learning (ML) offer opportunities for organizations to develop new or enhance existing capabilities. Despite the endless possibilities, organizations face operational challenges in harvesting the value of ML-based capabilities (MLbC), and current research has yet to explicate these challenges and theorize their remedies. To bridge the gap, this study explored the current practices to propose a systematic way of orchestrating MLbC development, which is an extension of ongoing digitalization of organizations.

Design/methodology/approach

Data were collected from Finland's Artificial Intelligence Accelerator (FAIA) and complemented by follow-up interviews with experts outside FAIA in Europe, China and the United States over four years. Data were analyzed through open coding, thematic analysis and cross-comparison to develop a comprehensive understanding of the MLbC development process.

Findings

The analysis identified the main components of MLbC development, its three phases (development, release and operation) and two major MLbC development challenges: Temporal Complexity and Context Sensitivity. The study then introduced Fostering Temporal Congruence and Cultivating Organizational Meta-learning as strategic practices addressing these challenges.

Originality/value

This study offers a better theoretical explanation for the MLbC development process beyond MLOps (Machine Learning Operations) and its hindrances. It also proposes a practical way to align ML-based applications with business needs while accounting for their structural limitations. Beyond the MLbC context, this study offers a strategic framework that can be adapted for different cases of digital transformation that include automation and augmentation of work.

Open Access
Article
Publication date: 19 December 2019

Martha L.P. MacLeod, Neil Hanlon, Trish Reay, David Snadden and Cathy Ulrich

Despite many calls to strengthen connections between health systems and communities as a way to improve primary healthcare, little is known about how new collaborations can…

2860

Abstract

Purpose

Despite many calls to strengthen connections between health systems and communities as a way to improve primary healthcare, little is known about how new collaborations can effectively alter service provision. The purpose of this paper is to explore how a health authority, municipal leaders and physicians worked together in the process of transforming primary healthcare.

Design/methodology/approach

A longitudinal qualitative case study was conducted to explore the processes of change at the regional level and within seven communities across Northern British Columbia (BC), Canada. Over three years, 239 interviews were conducted with physicians, municipal leaders, health authority clinicians and leaders and other health and social service providers. Interviews and contextual documents were analyzed and interpreted to articulate how ongoing transformation has occurred.

Findings

Four overall strategies with nine approaches were apparent. The strategies were partnering for innovation, keeping the focus on people in communities, taking advantage of opportunities for change and encouraging experimentation while managing risk. The strategies have bumped the existing system out of the status quo and are achieving transformation. Key components have been a commitment to a clear end-in-view, a focus on patients, families, and communities, and acting together over time.

Originality/value

This study illuminates how partnering for primary healthcare transformation is messy and complicated but can create a foundation for whole system change.

Details

Journal of Health Organization and Management, vol. 34 no. 3
Type: Research Article
ISSN: 1477-7266

Keywords

Open Access
Article
Publication date: 17 March 2020

Gregory Maniatopoulos, David J. Hunter, Jonathan Erskine and Bob Hudson

Following publication of a new vision for the English National Health Service (NHS) in 2014, known as the NHS Five-Year Forward View, a Vanguard programme was introduced by NHS…

5616

Abstract

Purpose

Following publication of a new vision for the English National Health Service (NHS) in 2014, known as the NHS Five-Year Forward View, a Vanguard programme was introduced by NHS England charged with the task of designing and delivering a range of new care models (NCMs) aimed at tackling deep-seated problems of a type facing all health systems to a greater or lesser degree. Drawing upon recent theoretical developments on the multilevel nature of context, we explore factors shaping the implementation of five NCM initiatives in the North East of England.

Design/methodology/approach

Data collection was based on semi-structured interviews (66 in total) between December 2016 and May 2017 with key informants at each site and a detailed review of Trusts' internal documents and policies related to the implementation of each NCM. Our analysis explores factors shaping the implementation of five NCM pilot sites as they touched on the multiple levels of context ranging from the macro policy level to the micro-level setting of workforce redesign.

Findings

It is far too early to conclude with any confidence that a successful outcome for the NCM programme will be forthcoming although the NHS Long-Term Plan seeks to build on the earlier vision set out in the Five-Year Forward View. Early indications show some signs of promise, especially where there is evidence of the ground having been prepared and changes already being put in place prior to the official launch of NCM initiatives. At the same time our findings demonstrate that all five pilot sites experienced, and were subject to, unrealistic pressure placed upon them to deliver outcomes.

Originality/value

Our findings demonstrate the need for a deeper understanding of the multilevel nature of context by exploring factors shaping the implementation of five NCMs in the North East of England. Exploring the wider national policy context is desirable as well as understanding the perceptions of front-line staff and service users in order to establish the degree of alignment or, conversely, to identify where policy and practice are at risk of pushing and pulling against each other.

Details

Journal of Health Organization and Management, vol. 34 no. 3
Type: Research Article
ISSN: 1477-7266

Keywords

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