Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Experimenting lean dynamic performance management systems design in SMEs
2018
Purpose The purpose of this paper is to frame the potential benefits of lean dynamic performance management (PM) systems for small and micro-enterprises. Such systems may exploit the entrepreneur’s tacit knowledge and build on managerial competencies, by incorporating individual attributes into organisational routines. Design/methodology/approach The paper suggests the use of insight models based on the combination of lean PM tools and system dynamics (SD) modelling. Based on a number of exemplary cases, the paper discusses the potential benefits of these models, in respect to four specific contexts: artisan, new company start-up, established firm and micro-giant company. Related to such c…
University Management with Focus on Multicriteria Performance Evaluation: Illustration in the Brazilian Context
2015
Public universities have been facing situations that impel them to improvements in its management towards excellence in reaching, with quality, the objectives for which they were constituted, i.e., to offer teaching, research and extension. In this context, it is up to the managers of the universities to act proactively. The literature points out that the internal control systems are managerial tools capable of providing information for the manager’s actions in his/her activity; however we notice that the academic literature devoted to this demand is still scarce, especially as regards support for decision-making considering organizational specificities. Given the importance of the manager'…
Supporting start-up business model design through system dynamics modelling
2017
Purpose The purpose of this paper is to explore how system dynamics (SD) modelling can provide a methodological support to business model (BM) design with the intent to better communicate business strategy and manage performance. Design/methodology/approach After a literature review of the field and an analysis of the strengths and limitations of conventional BM frameworks, the paper illustrates and discusses an approach that combines such a framework with SD modelling. A single-case study design was selected to explore the implications and limitations of using this combined approach to business modelling. Findings The methodological support provided by SD to BM design may effectively impr…
Combining system dynamics modelling and management control systems to support strategic learning processes in SMEs: a Dynamic Performance Management …
2015
Traditional management control systems, mainly centred on accounting-based measures, are widely recognized as useful tools to support Small and Medium Enterprises (SMEs) managers and entrepreneurs in steering business development. However, due to the increasing turbulence and dynamic complexity that characterize today’s competitive arenas, such systems need to be combined with simulation-based methodologies in order to improve entrepreneurial learning processes and, as a result, better detect possible crisis symptoms and weak signals of change—emerging from the business environment—to promptly react. Therefore, the aim of this paper is to show how a combination of traditional management con…
Governing Local Area Development through Dynamic Performance Management
2017
Several attempts of local areas development fail due to a predominant attention to the internal performance of public organizations. The perspective of local area development may enhance performance management in public entities by considering: a) their outcomes in the local area; b) the inter-institutional relationships actable with other local areas’ organizations to achieve such outcome; c) the improvement of the activity of other social institutions, enterprises and families, through networking and trust. This paper proposes a dynamic performance management (DPM) conceptual model to govern local area development and includes a case study of the Integrated Water System of Agrigento, Ital…
Dealing with abnormal business growth by leveraging local area common goods: an outside-in stakeholder collaboration perspective
2020
PurposeThe purpose of this paper is to illustrate how for a business located in a local area that does not portray the characteristics of the “Silicon Valley” stereotype, developing a strategy that pretends to autonomously set its boundary spanning may lead to unsustainable growth.Design/methodology/approachThis work suggests Dynamic Performance Management (DPM) as a method to implement an outcome-based view of sustainable development of small- and micro-sized organizations in their own context. A case study shows how collaboration between the public and the business sector may improve local area's outcomes and develop common goods in the context.FindingsAmong the “abnormally-grown” small-a…
Value co-creation process and measurement in 4.0 SMEs: An exploratory research in a B2B marketing innovation context
2021
The purpose of this exploratory research is to contribute to the lack of empirical research exploring techniques and protocols that can be used to measure the level of value obtained from using these technologies in the various marketing processes and in a business-to-business (B2B) context. By doing so, firms operating in fast changing dynamic environments can develop the right means to continuously adapt, integrate, reconfigure, and redeploy resources and capabilities to become more competitive and disruptive in their offerings. The phenomenon of interest is described by applying a case study qualitative approach to three 4.0 companies which use virtual reality (VR)/augmented reality (AR)…
Understanding how the strategy formation process interacts with the management of complex work
2011
PurposeThe purpose of this paper is to analyse how the strategy formation process takes place studying the relevance of the integrative perspective and the use of the variables rationality, implication and vision, and verifying the relationship between an integrative strategy formation process and the management of work and the consequences of this relationship in terms of performance.Design/methodology/approachThe paper adopted a qualitative methodology, specifically a simple case analysis, following a six‐stage process: establishing the research objectives, the theoretical research framework, unit and the level of analysis, selecting the study cases and a pilot case, and ellaborating the …
Cost Management in the Public Sector: Legitimation Behaviour and Relevant Decision Making
2016
This paper presents a case study where a cost management project was implemented using action research methodology at two Finnish organizations working in a purchaser–provider relationship. While the study demonstrates the efficiency-seeking motive behind the implementation of the management accounting tool, subsequent investigation found that tool remained partly unused despite showing its potential relevance for practice through user involvement. However, this does not necessarily signal legitimation-seeking behaviour. Reasons for not using some parts of the tool point to an overestimation of the functionality and an underestimation of implementation problems during the design process. Th…
The role of standard software packages in mediating management accounting knowledge
2006
PurposeThis paper aims to analyse how cost accounting knowledge is mediated in a large multinational organisation employing a company‐wide enterprise resource planning system and off‐the‐shelf activity based costing software to create a uniform profitability management system within the organisation.Design/methodology/approachThe case analysis is informed by the theoretical notions of dis‐and re‐embedding of expert knowledge, expert systems and standards.FindingsThe results indicate that standardised cost accounting software packages may be useful not only because of their superior data processing properties and technical efficiency, but also because of their usability in overcoming resista…