scholarly journals Digital technology and changing roles: a management accountant’s dream or nightmare?

2020 ◽  
Vol 31 (3) ◽  
pp. 209-238
Author(s):  
Roy-Ivar Andreassen
Keyword(s):  
Digital Technology ◽  
Expert Knowledge ◽  
Identity Work ◽  
Decision Makers ◽  
Group Level ◽  
Management Accountants ◽  
Recent Developments ◽  
Changing Roles ◽  
The Relationship

Abstract Recent developments in digital technology have revitalized interest in the relationship between technology and management accounting. Yet, few empirical in-depth studies have assessed how digital technologies influence the roles of management accountants. This paper builds on the concept of jurisdiction to illuminate the relationship between management accountants, expert knowledge and digital technology. The study identifies and describes competition over jurisdiction between management accountants and other groups of employees. The study describes a shift for divisional management accountants towards narrower roles in their tasks and expectations, while business-oriented roles at group level are found to entail expanding tasks and expectations. In doing so, management accountants are divided into two divergent categories facing different expectations: divisional and group level management accountants. Through a case study in the technology-oriented finance sector, the paper contributes to the debate on the roles of management accountants in a number of ways. First, it describes how digital technology can contribute to narrower and more specialized roles. Second, it describes how digital technology can contribute to competition between professions. Third, it elucidates how digital technology contributes to changes in the behaviour of decision makers, and in their expectations toward, and the involvement of, management accountants. Fourth, it details how the changes contributed by digital technology in the roles of management accountants can act as mediators in the identity-work of management accountants. Finally, it empirically describes the relationships between digital technology and management accountants’ roles.

scholarly journals A conceptual simulation workflow to guide design decisions regarding the effects of daylight on occupants’ alertness

2021 ◽  
Vol 2042 (1) ◽  
pp. 012116
Author(s):  
Pierson Clotilde ◽  
Soto Magán Victoria Eugenia ◽  
Aarts Mariëlle ◽  
Andersen Marilyne
Keyword(s):  
Light Exposure ◽  
Well Being ◽  
Research Field ◽  
Decision Makers ◽  
Spectral Simulation ◽  
Design Decisions ◽  
Computational Tools ◽  
Recent Developments ◽  
The Impact

Abstract Recent developments in the lighting research field have demonstrated the importance of a proper exposure to light to mediate several of our behavioral and physiological responses. However, we spend nowadays around 90% of our time indoors with an often quite limited access to bright daylight. To be able to anticipate how much the built environment actually influences our light exposure, and how much it may ultimately impact our health, well-being, and productivity, new computational tools are needed. In this paper, we present a first attempt at a simulation workflow that integrates a spectral simulation tool with a light-driven prediction model of alertness. The goal is to optimize the effects of light on building occupants, by informing the decision makers about the impact of different design choices. The workflow is applied to a case study to provide an example of what learnings can be expected from it.

Rethinking the Relationship Between Public Regulation and Private Litigation: Evidence from Securities Class Action in China

2018 ◽  
Vol 19 (1) ◽  
pp. 333-361
Author(s):  
Robin Hui Huang
Keyword(s):  
The United States ◽  
Class Action ◽  
Public And Private ◽  
Securities Law ◽  
Recent Developments ◽  
Public And Private Enforcement ◽  
The Relationship ◽  
The U.S

Abstract China has a civil procedure for collective litigation, which is dubbed Chinese-style class action, as it differs from the U.S.-style class action in some important ways. Using securities class action as a case study, this Article empirically examines both the quantity and quality of reported cases in China. It shows that the number of cases is much lower than expected, but the percentage of recovery is significantly higher than that in the United States. Based on this, the Article casts doubt on the popular belief that China should adopt the U.S.-style class action, and sheds light on the much-debated issue concerning the relationship between public and private enforcement of securities law. The Article also discusses the future prospects of securities class action in China in light of some recent developments which may provide its functional equivalents, including the regulator-brokered compensation fund and public interest group litigation.

The Politics of Risk: Trials and Tribulations of the Taurus Project

1996 ◽  
Vol 11 (4) ◽  
pp. 347-357 ◽  
Author(s):  
Helga Drummond
Keyword(s):  
Risk Management ◽  
Project Management ◽  
Risk Analysis ◽  
Balance Of Power ◽  
Decision Makers ◽  
Illusion Of Control ◽  
Complex Projects ◽  
Risk Acceptance ◽  
The Relationship

The term ‘risk management’ implies that risk is something which can be quantified, predicted and controlled. This paper seeks to demonstrate the limits of this assumption where complex projects are involved. The argument is based upon a case study of a failed £80 million IT venture known as Taurus. Analysis focuses upon the relationship between politics and the assumption of risk. Acceptance of risk, it is argued, is ultimately determined by the balance of power between decision makers. Moreover, risk analysis and other techniques of management may actually compound the difficulties by fostering an illusion of control and escalation. The implications for project management are discussed.

scholarly journals Study on the Relationship between Worker States and Unsafe Behaviours in Coal Mine Accidents Based on a Bayesian Networks Model

2019 ◽  
Vol 11 (18) ◽  
pp. 5021 ◽  
Author(s):  
Zhaobo Chen ◽  
Gangzhu Qiao ◽  
Jianchao Zeng
Keyword(s):  
Bayesian Networks ◽  
Coal Mine ◽  
Expert Knowledge ◽  
Assessment Method ◽  
Mine Safety ◽  
Contributory Factor ◽  
Fitness For Duty ◽  
Mine Accidents ◽  
The Relationship

Unsafe behaviours, such as violations of rules and procedures, are commonly identified as important causal factors in coal mine accidents. Meanwhile, a recurring conclusion of accident investigations is that worker states, such as mental fatigue, illness, physiological fatigue, etc., are important contributory factors to unsafe behaviour. In this article, we seek to provide a quantitative analysis on the relationship between the worker state and unsafe behaviours in coal mine accidents, based on a case study drawn from Chinese practice. Using Bayesian networks (BN), a graphical structure of the network was designed with the help of three experts from a coal mine safety bureau. In particular, we propose a verbal versus numerical fuzzy probability assessment method to elicit the conditional probability of the Bayesian network. The junction tree algorithm is further employed to accomplish this analysis. According to the BN established by expert knowledge, the results show that when the worker is in a poor state, the most vulnerable unsafe behaviour is violation, followed by decision-making error. Furthermore, insufficient experience may be the most significant contributory factor to unsafe behaviour, and poor fitness for duty may be the principal state that causes unsafe behaviours.

scholarly journals Effective Factors of Service Marketing Mix on Tourist Satisfaction: A Case Study

2019 ◽  
Vol 15 (7) ◽  
pp. 1 ◽  
Author(s):  
Mahfuzur Rahman ◽  
Mohammad Shariful Islam ◽  
Md. Al Amin ◽  
Rebaka Sultana ◽  
Md. Imran Talukder
Keyword(s):  
Measurement Techniques ◽  
Service Marketing ◽  
Marketing Mix ◽  
Decision Makers ◽  
Tourist Satisfaction ◽  
Research Gap ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The core goal of the study is to examine the relationship between the service marketing mix and tourist satisfaction. The study also attempted to measures the impact of each element of service marketing on tourist satisfaction at Ahsan Manzil in Bangladesh. In order to attain the goal of the research, a good number of extant literature was reviewed and a structured questionnaire was developed to meet the research gap. Based on the studied variables non probabilistic convenience sampling method used to collect data from a sample of 250 respondents who visited the place and seven causal hypothesize was developed. Statistical measurement techniques employed for the study are descriptive, correlation, regression, ANOVA used and cronbach alpha measured the internal consistency of variables. Data analysis executed by using SPSS 20.0. The findings of the study revealed a positive linear relationship of all variables with tourist satisfaction except promotional activities. The novelty of the paper is that it exhibited the consequences of tourists’ satisfaction and dissatisfaction to guide decision-makers and to keep the specific focus on promotional activities.

scholarly journals A Short History of Documenting Spiritual Care

2020 ◽  
pp. 11-20
Author(s):  
Simon Peng-Keller ◽  
David Neuhold
Keyword(s):  
Spiritual Care ◽  
Self Care ◽  
First Century ◽  
Patient Records ◽  
Electronic Patient Records ◽  
Recent Developments ◽  
History Of ◽  
Spiritual Self ◽  
The Relationship

Abstract The first chapter of this edited volume traces the history of documenting spiritual care. By referring to ancient and early modern practices, the relationship between spiritual (self-) care and various forms of documentation is outlined. The focus lies on developments in the twentieth and the twenty-first century, although the question of what constitutes an adequate practice of documenting healthcare chaplaincy is as old as the profession itself. The pioneers of Clinical Pastoral Education (CPE) – Richard Cabot, Anton Boisen, Russell L. Dicks, and others – developed distinctive forms of recording for different purposes. For example, procedures of documentation that are prepared for and helpful to the pastors themselves as “self-criticism,” “self-improvement,” or even “self-revelation” have been distinguished from documentation practices that are intra- or interprofessional. Regarding more recent developments in documentation, the introduction of electronic patient records (EMRs) was critical. We present a case study from Kenya to show how the issues discussed here are encountered in a non-Euro-American context.

Technology and dis/organization: Digital data infrastructures as partial connections

2021 ◽  
pp. 017084062110532
Author(s):  
Helene Ratner ◽  
Mie Plotnikof
Keyword(s):  
Social Relations ◽  
Digital Technology ◽  
Digital Data ◽  
Education Governance ◽  
The Social ◽  
Data Infrastructures ◽  
The Relationship

This paper addresses the relationship between digital technology and dis/organization by theorizing and analyzing digital data infrastructures as partial connections. Much literature attends to the ordering and controlling organizational powers of digital data infrastructures. We propose to expand existing discussions by also exploring their disorganizing aspects. Drawing on Marilyn Strathern, we conceptualize digital data infrastructures as partial connections that both connect and disconnect, with the implication of simultaneously ordering and disordering the social relations implicated by digital data infrastructures. With a case study of a national wellbeing survey used in Danish education governance, we illustrate this point, showing how connective and commensurable powers of digital infrastructures not only (re-)organize social relations through their datafication but also disorganize the infrastructural imperative of connectivity in unanticipated ways. This leads us to argue that dis/organization is integral to the powerful ordering capacities of digital data infrastructures.

scholarly journals Leveraging procurement-related knowledge through a fuzzy-based DSS: a refinement of purchasing portfolio models

2019 ◽  
Vol 23 (6) ◽  
pp. 1077-1104 ◽  
Author(s):  
Davide Aloini ◽  
Riccardo Dulmin ◽  
Valeria Mininno ◽  
Pierluigi Zerbino
Keyword(s):  
Design Methodology ◽  
Group Decision ◽  
Decision Makers ◽  
Multinational Company ◽  
Related Factors ◽  
Content Type ◽  
Decision Logic ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to model a decision support system (DSS) that could overcome the oversimplified, subjective, compensatory decision logic of extant purchasing portfolio models (PPMs) by leveraging the firms’ procurement-related knowledge base. Design/methodology/approach The DSS was developed through a fuzzy-based approach, whose design and application were framed within a case study in a multinational company. Findings The application of the fuzzy-based DSS to a product class suggests investing in the relationship with two specific suppliers and to loosen the relationship with a third one. Research limitations/implications Exploiting the fuzzy set theory and fostering the elicitation of procurement-related knowledge from the decision-makers, the DSS effectively tackles the concerns about the existing PPMs by including strategic-oriented priorities and contextual constraints in the evaluation. Practical implications The recommendations in output from the DSS are feasible, more analytical and easy to interpret, enabling knowledge sharing, group decision processes and better decision-making. Originality/value To the best of the authors’ knowledge, this manuscript is the first attempt to effectively integrate traditional PPMs with contextual, strategy-related factors to refine the purchasing directions and make them objective.

scholarly journals Landscape and well-being: A conceptual framework and an example

2019 ◽  
Vol 23 (2) ◽  
pp. 122-138 ◽  
Author(s):  
Chris Yuill ◽  
Natascha Mueller-Hirth ◽  
Nguyen Song Tung ◽  
Nguyen Thi Kim Dung ◽  
Pham Thi Tram ◽  
...  
Keyword(s):  
Environmental Changes ◽  
Coastal Region ◽  
Well Being ◽  
Extreme Weather Events ◽  
Social Agents ◽  
Weather Events ◽  
Recent Developments ◽  
North Vietnam ◽  
The Relationship

This article explores why landscape is a crucial element in researching the relationship between environment and well-being. The main point we make is that human social agents are embedded in particular landscapes, and it is in landscapes that environmental changes are experienced, which can have implications for well-being. We draw from a variety of perspectives on landscape that understands a fundamental creative relation between humans and landscape and recent developments in neo-materialism theorising. Landscape is understood here as an assemblage of different forms of matter, animate and inanimate objects, as well as symbolic and cultural processes. A case study is also presented to indicate how landscape can be studied in relation to environment and change. Using the conceptual ideas laid out in the first section of the article, we analyse landscape, environment and well-being in Xuan Thuy National Park in North Vietnam. The area is part of a precarious coastal region where extreme weather events have impacted on the well-being of both humans and other matter. This article concludes with suggestions on the use of this landscape approach in researching environment and well-being.

scholarly journals Setting Priorities in the Pursuit of Universal Health Coverage

2019 ◽  
pp. 299-314
Author(s):  
Trygve Ottersen ◽  
Ole F. Norheim
Keyword(s):  
Universal Health Coverage ◽  
Priority Setting ◽  
Service Selection ◽  
Decision Makers ◽  
Health Coverage ◽  
Recent Developments ◽  
Thai Government ◽  
Past Experiences ◽  
Universal Health

Priority-setting is fundamental to the fair and efficient pursuit of universal health coverage (UHC). This chapter addresses the key choices in selecting services for UHC and the alternative criteria, tools, and processes to guide these choices. The authors first describe the choices decision-makers have to make on the path to UHC and the recommendations by the WHO Consultative Group on Equity and Universal Health Coverage for how these choices can be made. Using Thailand as a case study, the authors examine how the Thai government has set priorities in its pursuit of UHC. Against this background, the authors discuss alternative criteria, tools, and processes for guiding service selection and the design of benefit packages for UHC. When doing this, the authors consider past experiences in Thailand and other countries and examine how recent developments and the insights from the preceding chapters in this volume can provide directions for the future.

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