Search results

Porter's activity‐based view of the firm is a comprehensive strategic framework which analyzes firm‐level competitive advantage. Although Porter's activity‐based view is widely cited by academics, taught to students, and applied by practitioners, little is known about its intellectual roots. Given that a framework's intellectual antecedents not only determine its current content, but also its future development, this paper aims to examine the intellectual roots of Porter's activity‐based view and the value chain.

The paper examines Porter's writings in an effort to document his influences while developing the activity‐based view and value chain. Porter's and other scholars' explanations are found to be lacking, so the paper ventures further down paths first suggested by Porter and others.

Whereas Porter's five forces framework built on the existing industrial organization paradigm, the activity‐based view is not derived from any existing paradigms. While consultants of the 1970s impacted Porter's development of the value chain and the activity‐based view, its deeper roots lay in operations research, particularly activity analysis; and the work of Arch Shaw, who was the first to teach a business policy course at Harvard Business School. Porter's contribution is to bring the diverse threads together into a coherent whole which managers can apply to analyze and improve their competitive positions.

Following Porter, the authors argue that activities are a key link between resource holdings and strategic positions. Therefore, it is only when the activity‐based and resource‐based views are integrated that they provide a comprehensive explanation of firm value creation.

The paper is the first to critically examine the intellectual antecedents of the activity‐based view.

Activity‐based approaches, often referred to as activity‐based costing or activity‐based management, have recently gained attention as being useful tools for a better understanding of cost behaviour and cost control. Such approaches aim at providing accurate cost information in order to keep track of costs and to yield continuous improvement. Presents two case studies where activity‐based projects were run. The two firms studied represent two different objectives with the activity analysis, namely product costing and activity control. The characteristics of the activity information affect its usefulness, and in this article, activity information is subdivided into quantitative and qualitative information. Argues that it is important to have a clear objective with an activity‐based approach in order to gather the appropriate type of activity information and thereby exploit the potential improvement opportunities. Only quantitative activity information suffices for approaches aiming at costing, whereas approaches aiming at activity control require also qualitative activity information. The two case studies illustrate the significance of using the type of activity information that fits the purpose.

This paper aims to evaluate perceptions of leaders and team members on productivity, satisfaction and leader-led team dynamics within an activity-based, flexible environment compared to an open plan workplace.

This study uses cross-sectional (N = 1,275) and longitudinal survey data (N = 138) collected from three offices in Australia. Baseline responses were collected 3–12 months prior to the transition into a new environment and comparison responses were collected after at least three months of working in the new environment. Paired sample t-tests and linear regression were used.

Team members were more satisfied and felt more productive within the activity-based working (ABW) environment compared to the open plan workplace. Leaders were more satisfied and felt team productivity improved, yet individual productivity for leaders remained the same. Occupants felt the key drivers of productivity were team Interaction and decision-making.

This study focused on one activity-based building based in Australia that was consciously designed for individual focus, team working and cross-team collaboration. This style of workplace may not be representative of all activity-based environments.

Most research into ABW has relied on cross-sectional data. This study also adopts a within group, longitudinal approach to directly compare the perceptions of the same individuals over time. Activity-based environments are changing the way we think of leaders and the way they encourage productivity. This study showed that despite relinquishing an office, leaders were more satisfied and equally productive within an activity-based environment. The study also showed that teams realise greater productivity by focussing on team interaction and effective decision-making.

Activity‐Based Costing (ABC) is a relatively new accounting system that has received a substantial amount of publicity and is heavily marketed by consulting firms. In light of this, we surveyed companies in 1999 to evaluate the adoption of ABC in Hong Kong. We set out to investigate factors that might lead to its adoption and also surveyed whether companies are satisfied with the new system. Our findings reveal a low adoption rate of ABC. There is directional support for companies with diverse product lines and those facing intense competition using activity‐based costing. Companies that have adopted ABC report high satisfaction with the new system. Overall, activity‐based costing has made limited inroads in Hong Kong. The reasons for this are not readily apparent.

This paper aims to compare employee well-being, information flow and relationships with co-workers and supervisors for people working at home and working in different office types before and during the COVID-19 pandemic.

A nationwide study of 2,845 Estonian office workers in autumn 2019 and 2,972 in spring 2020 was carried out.

It was discovered that in normal circumstances, people at home had similar results to those in a cell office or activity-based office. Open-plan offices were found to be the worst in respect to the facets of work studied. However, in the context of the pandemic, the playing field became more level in some respects and worse in the case of activity-based offices.

When telework is well arranged both in terms of facilities and organising the necessary communication and information flow, then it is a viable alternative to working in an office. What is more, employers need to pay more attention to the physical and social work conditions in open-plan offices and also activity-based offices in the context of a pandemic.

Previous studies have only compared telework with working in an office in general. Comparing working at home with different kinds of offices gives valuable insights.

The technique of ABC has been widely adopted by universities in the UK, with the assumption that the more accurate identification of costs makes them more manageable. It is the purpose of this paper to consider this question of manageability through identification and allocation in the university sector and to question this as a basis for decision making and resource allocation. The type of costing systems in place in an organisation must meet the needs of the organisation as a whole and there are a number of factors that will affect the type of costing system that is required and there are a number of costing systems that can be used. This paper considers the use of ABC within a university and whether school costing and course costing can meet the requirements of a university facing a challenging business environment where a significant amount of pressure is being exerted on the financial stability of some universities. In doing so the ability of ABC to satisfy the informational requirements of a university is called into question.

This paper aims to focus on activity-based workplaces, which offer a diversity of typologies and configurations which, instead of being attributed to users, are shared according to the needs of their activities. Indeed, this paper questions the way these activity-based workplaces configure the ways in which individuals and collectives carry out their activity.

To do so, this paper established a two-phase methodology. Three days of observation amid three different units evolving in activity-based workplaces have helped us to identify the uses that emerged from these spatial typologies. Then, a set of two interviews with eight participants have been conducted based on the four dimensions of the situated acceptance model (Bobillier Chaumon, 2013) and on picture elicitation.

The results allow us to understand how activity-based workspaces can be considered as artefacts for the activity that needs to be appropriated to allow the worker to realise his activity.

The results provide an overview of the social and psychological consequences of activity-based workspaces on workers, their work collective and their activity. Thus, the conclusions can be mobilised in activity-based real estate projects, for example, during the design stage.

This research conducted with a situated approach based upon the study of the development of the activity proposes a change from the usual managerial approach about these activity-based workplaces, which prescribe an ideal way of working within the workplace.

This paper aims to demonstrate how activity‐based pricing can be applied in a restaurant setting by combining the use of price sensitivity measurement with activity‐based costing.

Data are collected at a Hong Kong buffet restaurant, based on guests' price perceptions and the establishment's detailed cost structure. These data are analyzed by using price sensitivity measurement techniques and activity‐based costing methods, separately, and then combined to create an activity‐based pricing analysis of the restaurant's menu.

The use of activity‐based pricing techniques reveals that, although the guests are relatively price‐insensitive, drastic measures were needed to reduce costs for the restaurant to become profitable. Without the benefit of this study, the restaurant's management would not have been able to see clearly the nature of the challenges that they faced, since a single pricing study, or cost study, would have missed the combined cost and pricing effects that were captured by activity‐based pricing.

Activity‐based pricing is shown to be a powerful technique that can be applied effectively in a restaurant. Utilizing this method allows a restaurant truly to understand both its operating cost structure and the price perceptions of it guests. Since this study involved only a single buffet restaurant, further research should be conducted to confirm that activity‐based pricing can also be applied in other restaurant and hospitality industry settings.

The findings from this study suggest that activity‐based pricing may be a viable way for restaurant managers to gain a better understanding of both their guests' price perceptions and the true cost structure of their restaurants. Use of activity‐based pricing allows restaurant managers to set price levels that cover all operating costs and profits, while still meeting guests' expectations of value.

This study is the first of its kind in the hospitality literature, since no prior research has applied activity‐based pricing in a hospitality research setting. This study represents an important new addition to the existing body of hospitality cost and pricing literature.

There is an increased interest for introducing activity-based offices at universities. The purpose of this study is to contribute to the knowledge about the importance of the built environment for the psychosocial work environment within academia by analyzing how staff at a large Swedish university experienced the physical and psychosocial work environment before and after moving to activity-based offices.

A Web-based survey was distributed to all employees at two faculties at a university three months before (2015, n = 217, response rate 51 per cent) and nine months after (2016, n = 200, response rate 47 per cent) relocation to a new activity-based university building.

In the new premises, a vast majority (86 per cent) always occupied the same place when possible, and worked also more often from home. The social community at work had declined and social support from colleagues and supervisors was perceived to have decreased. The participants reported a lower job satisfaction after the relocation and were more likely to seek new jobs. No aspects in the physical or psychosocial work environment were found to have improved after the relocation.

The study had a two-wave cross-sectional design, which does not allow establishing causal relations.

There is reason to be cautious about relocation to activity-based offices at universities. The potential savings in costs for premises may lead to may be followed by an increase in other costs. The risk that staff cannot concentrate on their work in activity-based university workplaces and lose their sense of community with colleagues are factors, which in the long run may lead to decreased efficiency, more conflicts and poorer well-being.

This paper contributes with new knowledge concerning changes in the physical and psychosocial work environment when relocating from cell offices to activity-based offices in a university setting.

This paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas.

This paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources.

While the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals.

This paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied.

This paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice.

Although many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.