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Article
Publication date: 10 August 2015

Sirinuch Nimtrakoon and Michael Tayles

The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze…

Abstract

Purpose

The purpose of this paper is to report the level of adoption and benefit obtained from a range of management accounting practices (MAPs) in Thai organizations and analyze to these by reference to various strategic typologies.

Design/methodology/approach

Contingency theory, proposing a fit between MAPs and a comprehensive set of strategic typologies is used. Factor analysis, cluster analysis, and Kruskal-Wallis one-way ANOVA is applied to analyze the data and test the hypotheses.

Findings

It was observed that firms pursuing differentiation/prospector/entrepreneurial/build strategies significantly report higher benefit from contemporary MAPs. Firms with a cost leadership strategy were, as expected, found to obtain higher benefit from traditional MAPs. Contrary to expectations, entrepreneurial firms reported higher benefit from traditional MAPs than conservative firms.

Research limitations/implications

Like all survey work this relies on questionnaire responses of individual organization members. A selection approach was adopted so no direct relationship with organization performance was investigated.

Practical implications

Although use of the full range of MAPs is reported there is still reliance on traditional MAPs. Hence further exposure of businesses and practitioners to contemporary techniques is recommended in training, professional development, and interactions with international partners.

Originality/value

The paper provides insight into MAPs in Thailand, an emerging economy and one with limited published academic research in management accounting. It incorporates four strategic typologies which previously have been mainly used individually in MA research.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 13 September 2011

Doan Ngoc Phi Anh, Duc‐Tho Nguyen and Lokman Mia

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a…

Abstract

Purpose

This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.

Design/methodology/approach

Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.

Findings

Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.

Originality/value

This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.

Details

Pacific Accounting Review, vol. 23 no. 2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 20 September 2011

Tuan Zainun Tuanmat and Malcolm Smith

Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this change makes manufacturing companies in Malaysia need to…

Abstract

Purpose

Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the current changes. To do this they need to reconsider their existing management accounting practices more than ever. Therefore, this study is carried out to determine how changes in management accounting practices in Malaysian manufacturing companies took place in response to a changing business environment and the effect of changes on performance.

Design/methodology/approach

A structured questionnaire survey is used to collect the data from various manufacturing companies in Malaysia. The Federation of Malaysian Manufacturer Directory is used as a sampling frame.

Findings

The results show that the level of changes in management accounting practices increased over the five year period from 2003 to 2007. The changes mostly occurred through the introduction of new practices, replacement of existing practices and modification of the way existing practices were used. Findings in this study also reveal that there are no significant differences in management accounting practices among local and foreign companies, or between small and medium, and large companies. This study also support previous research in terms of the positive relationship between changes in management accounting practices and performance.

Originality/value

Taken together this research outcome has contributed to the existing management accounting change literature especially in a developing economy setting.

Details

Asian Review of Accounting, vol. 19 no. 3
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 18 June 2021

Adedotun Ojo, Olusola Ogunsina and Deji R. Ogunsemi

The purpose of the work presented here is to assess the cost management practices of civil engineering organisations in Nigeria, with an overall aim of developing a…

Abstract

Purpose

The purpose of the work presented here is to assess the cost management practices of civil engineering organisations in Nigeria, with an overall aim of developing a generic cost management process map. The first objective is to compare existing frameworks theoretically to highlight their strengths and weaknesses. The second objective is to use the findings of the first objective to assess or benchmark the developed process map obtained from the multiple cases. The third objective is to compare the generic process map with the traditional building cost management process map to evaluate the strengths and shortcomings of the generic process map, which resulted in conclusions and recommendations made at the end of the research.

Design/methodology/approach

Data for the work was collected via semi-structured interviews, review of literature and official documents of the civil engineering organisations visited. To achieve the stated objectives, comparative analysis technique was used to compare existing frameworks on cost management to obtain the basis to benchmark the generic process map. The single case narrative technique was used to present each case; and the cross-case synthesis technique was used to present the multiple cases on each cost management process examined. Then, process maps were deployed to represent the homogeneous sets of civil engineering organisations, out of which the generic process map was developed. Comparative analysis was again deployed to compare the generic process map with the traditional building process map of cost management practice to evaluate the findings.

Findings

It was found out that the generic civil engineering process map is not as detailed and effective as the building process map in providing best value for money, accurate early cost estimates, accurate cost certainty and post-contract cost control.

Originality/value

This research study provides an industrial impetus to push for the involvement of more quantity surveyors (QS) as cost management process owners in the procurement of civil engineering projects in Nigeria, hence encouraging government’s efforts in the enforcement of more accurate project cost estimates and promoting the QS’s project-specific advice on capital, operational, maintenance and life cycle costs.

Details

Journal of Financial Management of Property and Construction , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-4387

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Book part
Publication date: 8 August 2005

William E. Gustashaw and Frederick J. Brigham

Several criteria were used for this study to determine the relevance of the literature for the purpose of the review. First, all articles were required to be published in…

Abstract

Several criteria were used for this study to determine the relevance of the literature for the purpose of the review. First, all articles were required to be published in peer-reviewed journals. Next, all articles were required to be primary sources. Reviews of the literature found throughout the search procedures were used as supporting information, as well as the basis for this review. Only quantitative studies were included in this review; opinion papers and qualitative studies were not incorporated into the results. The participants in each study had to be identified as having a learning disability. Studies that included regular education students as a control or comparative group were included as long as the treatment group included students with learning disabilities. The students with learning disabilities were required to possess verbal deficits. Those studies that examined students with non-verbal learning disabilities were excluded from this review. All studies were required to be in English and conducted in the United States.

Details

Cognition and Learning in Diverse Settings
Type: Book
ISBN: 978-1-84950-353-2

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Article
Publication date: 11 September 2007

Fotis Liarokapis and Emily Conradi

The aim of this work is to explore the use of lightweight but effective user interfaces for mobile navigation and wayfinding in urban environments.

Abstract

Purpose

The aim of this work is to explore the use of lightweight but effective user interfaces for mobile navigation and wayfinding in urban environments.

Design/methodology/approach

Two interactive mobile interfaces were designed and implemented following a user‐centred approach. The first interface makes use of 2D digital technology such as different representations of 2D maps and textual information. To enhance the user experience during navigation, location aware searches may be performed indicating information about the surroundings. The second interface makes use of virtual reality (VR) and computer graphics to present 3D maps and textual information. The VR maps are also interactive and contain hyperlinks positioned in 3D space which link to either web pages or other multimedia content.

Findings

Both interfaces allow users to visualise and interact with different levels of representation of urban maps. Initial evaluation has been performed to test the usability of the 2D interface, and limitations of the 2D technology were recorded. To overcome these limitations and explore the potentials of alternative technologies a VR interface was prototyped and a pilot evaluation was conducted.

Practical implications

This paper provides two prototype interfaces with some initial evaluation that may be useful for future navigation and wayfinding systems.

Originality/value

As more and more people make use of mobile technologies and advanced interfaces to enhance access to location‐based services, this paper offers two prototype interfaces for personal digital assistants that provide solutions to urban navigation and wayfinding.

Details

Library Hi Tech, vol. 25 no. 3
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 28 June 2018

Nathan Daniel McWhirter and Tripp Shealy

This paper aims to introduce a case-based module teaching sustainable engineering, linking the Envision rating system with behavioral decision science. Three complete…

Abstract

Purpose

This paper aims to introduce a case-based module teaching sustainable engineering, linking the Envision rating system with behavioral decision science. Three complete modules are publicly available in a repository for any instructor to adapt, use and review.

Design/methodology/approach

A case study was written about the Tucannon River Wind Farm, a project-certified Gold by the Institute for Sustainable Infrastructure’s Envision™ rating system. The case was used as the basis for an in-class PowerPoint module to achieve student learning outcomes related to sustainability.

Findings

Before and after surveys showed significant (p < 0.05) learning increases. Word clouds show changes in student perceptions of sustainable design. Rubric scoring of writing assignments and concept maps yielded valuable insights and improvements and demonstrated the overall validity of the module approach.

Research limitations/implications

Modules lasting only one or two class days must be well-integrated into courses and curricula to promote greater learning value. Concept mapping may be a useful addition but involves a learning curve for both instructors and students.

Practical implications

By offering instructors access to a set of case-based modules, it becomes more practical for them to teach about sustainable infrastructure and decision-making.

Social implications

The module exemplifies a project owner and an engineering firm strongly committed to social and environmental sustainability. Envision’s Quality of Life and Leadership categories emphasize community well-being, involvement and collaboration.

Originality/value

This module offers a unique transdisciplinary focus meeting several needs in engineering education on sustainability, complex problems and decision-making.

Details

International Journal of Sustainability in Higher Education, vol. 19 no. 5
Type: Research Article
ISSN: 1467-6370

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Book part
Publication date: 15 August 2004

Per-Arne Persson

In the nineteenth century, the comparative method was seen as essential, if not fundamental, to growth and production of knowledge in the human sciences. However, over…

Abstract

In the nineteenth century, the comparative method was seen as essential, if not fundamental, to growth and production of knowledge in the human sciences. However, over time the categories that formed the basis of nineteenth century comparative research (civilized: savage for example) were discredited. And so, in time, was the comparative method itself.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-284-9

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Article
Publication date: 1 January 2003

Michael Petromilli and Stephen Berman

Companies commonly view brand architecture as primarily a tactical, one‐time exercise. But it can be the means to drive both greater top‐line growth and bottom‐line performance.

Abstract

Companies commonly view brand architecture as primarily a tactical, one‐time exercise. But it can be the means to drive both greater top‐line growth and bottom‐line performance.

Details

Handbook of Business Strategy, vol. 4 no. 1
Type: Research Article
ISSN: 1077-5730

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Article
Publication date: 1 July 1994

Peter Spillard, Matthew Moriarty and John Woodthorpe

An essential component of the marketing audit of an enterprise is thequality of the organization itself. Without an effective structure forplanning, selecting, executing…

Abstract

An essential component of the marketing audit of an enterprise is the quality of the organization itself. Without an effective structure for planning, selecting, executing and controlling marketing decisions there is a risk that competitive advantage is sacrificed. Outlines a new method for analysing the structure of marketing decision making within a business enterprise. Describes in detail the technique called the role matrix and its application. Provides guidelines for carrying out the research successfully. The results of an investigation within one particular firm are then displayed, analysed and interpreted. Finally, gives information about the ways in which the findings were actually used to encourage change in the way the enterprise was structured to make it more market‐led.

Details

European Journal of Marketing, vol. 28 no. 7
Type: Research Article
ISSN: 0309-0566

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