Search results for "Strategic Plan"

Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach

2010

International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to th…

The views of employers on internships as a means of learning from work experience in higher education

2011

This article examines internships as part of the apprenticeship model of learning adopted in higher education. We focus on employers’ views on internships, which have hitherto received only limited...

Identity processing style and cognitive attributional strategies: similarities and difference across different contexts

1999

Identity processing style refers to the manner in which individuals approach or manage to avoid identity relevant problems and decisions. Two studies were designed to investigate the relationship between identity style and the specific cognitive and attributional strategies youth deploy in achievement and affiliative contexts. In Study 1, 198 American late adolescents filled in the revised Identity Style Inventory and a Strategy and Attribution Questionnaire. In Study 2, 109 Finnish late adolescents filled in the same measures. Study 1 revealed that diffuse/avoidant-oriented American youth relied on maladaptive strategies in both contexts. Information-oriented youth engaged in more strategi…

La naturaleza estratégica del proceso de branding

2019

El branding, anglicismo con el que se denomina a la creación y gestión estratégica de una marca, cobró notoriedad en la década del ’90 incorporándose al debate académico y a la actividad profesional del campo disciplinar del diseño y el marketing. En ese trayecto provocó cierta confusión respecto a la naturaleza –a veces estratégica y a veces táctica– de la actividad. Este hecho da lugar a la reflexión teórica sobre el nuevo territorio y a explorar la actividad que rodea a la construcción de una marca, en un intento por descubrir perspectivas teóricas que ayuden a comprender el proceso. Al hacerlo, se examina la noción demarca como sistema bipolar de producción y proyección de imágenes, y s…

A Multi-parameter Model for Effective Configuration of Supply Chains

2015

In this paper, a mathematical model for the strategic planning and design of supply chains in the globalization context is proposed. A multi-objective function is used to address decisions about capacity sizing, sourcing, and facility location, with the scope of maximizing supply chain profits. The model is dynamic and is applied to a multi-echelon, multi-facility and multi-product supply chain in hypotheses of delocalization. The model is characterized by the specific attention given to cost, revenue and financial factor modelling, which has been obtained by means of an activity-based approach and the inclusion of two drivers that are usually neglected in the literature: energy and labour…

Territorial development models: A new strategic vision to analyze the relationship between the environment, public goods and geographical indications

2021

Abstract Geographical indications (GIs) are increasingly seen as a tool to support sustainable local development. This study focuses on how geographical indications can contribute to a territorial public system, and how this can be threatened by several market failures. Starting from the economic literature on public goods, this document highlights how geographical indications, and their legal protection, can guarantee a sustainable development model. This article aims to illustrate and develop new economic arguments that support a more comprehensive political approach to the contribution that Geographical indications make to sustainable development. The research is focused in Sicily on the…

The Strategic Scorecards: An Instrumentation of the Strategic Management Accounting. Exploration of a Concept, Instrumentation and Results from a Fre…

2003

I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …

Strategy as Dialogue and Engagement

2019

AbstractThis chapter illuminates two critical aspects underpinning university life in the Nordic countries, namely, who gets involved with strategic processes and to what extent these processes affect behaviour across the organisation. Participation in strategy work was found to be unstable, which in turn further weakens the legitimacy of the strategy. The comparative data also show that some academic staff are not involved in the strategy process at all, and hence do not relate their daily tasks to the goals and/or values expressed in the strategy. The importance of strategies appears to lie in recognising the relevant problems, values, and normative postures, including the excellence and …

Innovative strategic planning for the institution

2017

Integrating Experiences: Palermo Mediterranean Gateway City. Identity and Innovation

2019

Metropolitan transformations of the Palermo as a Mediterranean city, guided by envisioning it as a ‘fluid’ gateway city, have been seen as an example for the planning of other such cities in Italy and Europe. The 2025 strategic vision for Palermo was inspired by three key components: (i) the relevance of Palermo as ‘hub territory’ in European level concerns in territorial and infrastructure development policies; (ii) the urban and regional experience with the concept ‘fluid city’ (envisioning the city as a portal and place of interaction and exchanges, not just in terms of goods and people); and (iii) new metropolitan vision produced by new regional and national legislation on metropolitan …