Network control and balanced scorecard as inscriptions in purchaser–provider arrangements: insights from a hybrid government agency

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nur Haiza Muhammad Zawawi ◽  
Zahirul Hoque
Keyword(s):  
Service Provider ◽  
Single Case ◽  
Actor Network Theory ◽  
Government Agency ◽  
Management Control ◽  
Network Control ◽  
Control Mechanisms ◽  
Content Type ◽  
The Impact

PurposeThis article examines the power of management control mechanisms as “inscriptions” for bringing the interests of organisations within a purchaser–provider network into alignment.Design/methodology/approachThe study contributes to accounting and accountability literature in hybrid organisations by applying actor-network theory to a case study organisation. This enables an analysis of how a government agency, operating as a social service provider to the community, developed and used management control mechanisms in its intra-organisational units to ensure its operations were aligned with the expectations of inter-organisational networks in a purchaser–provider context. Data were collected using open-ended interviews and by examining internal accounting and management reports, government archival records and newspaper articles.FindingsAnalysis of the results demonstrates that inter-organisational network control was internalised within the provider organisation because of the ability of the controls to function as inscriptions that influenced organisational actions. The authors conclude that the network control travelled across boundaries over time and was assimilated by the provider organisation to become its internal management control mechanisms.Research limitations/implicationsA single case study of a government service provider agency may limit the generalisation of the findings to other hybrid entities or networks. The significant practical essence of this study lies in the diversity within the results that offer a rich representation of the impact of purchaser–provider arrangements on internal organisational systems within a hybrid public sector setting.Originality/valueThe outcomes enhance knowledge of how a hybrid government agency developed, mobilised and institutionalised its management control mechanisms to ensure the activities of one party are consistent with the other parties' expectations within a network.

scholarly journals Public financial management reform: an ongoing journey towards good governance

2018 ◽  
Vol 16 (4) ◽  
pp. 585-609 ◽  
Author(s):  
Fadi Alkaraan
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Single Case ◽  
Future Research ◽  
Control Mechanisms ◽  
Content Type ◽  
Management Reform ◽  
Public Financial Management ◽  
The Impact

Purpose This paper aims to provide a better understanding of the influence of contextual factors on public financial management reform (PFMR) process. It provides a comprehensive analytical view of PFMR in the UAE over the period (2003-2016). Design/methodology/approach The paper is based on a case study approach as a research methodology. It draws on archival data as well as interviews with key staff of the Ministry of Finance (MoF). A contingency model is used as conceptual framework to examine PFMR in the UAE. Findings Finding of this study show that the PFMR process cannot be viewed as an isolated initiative, rather, as part of a set of broader NPM reforms to strengthen public accountability for performance. The transition process creates major organisational changes; strategy, structure (new rules and roles), culture (core values about organisational vision, mission, and objectives). Benchmarks and milestones have been set in the accompanying monitoring matrix, though in practice, delays have typically occurred in the implementation of reforms. Challenges ahead facing the MoF are addressed. Research limitations/implications The findings should be understood in the economic, social and historical contexts of the UAE. Given the narrow scope of this paper, a single case study was conducted. Crucial themes for future research including how public sector executives employ effective independent measures of outcomes. The impact of basic supporting subsystems in translating strategic priorities and integrating them into the federal budget. Practical implications Research on PFMR is inherently practical. Essential factors for successful implantation of PFMR include government strategy, regulatory framework, information communication technology, technical experience, strong leadership, long-term political and administrative commitments, strategic pre-decision control mechanisms and accurate performance measurement. Originality/value This paper contributes to the limited studies on PFMR in Middle East and North Africa (MENA) countries. Lessons of this study may be valid for other countries considering similar developments in their PFMR.

The impact of business networks on foreign subsidiaries development

IMP Journal ◽  
2018 ◽  
Vol 12 (3) ◽  
pp. 427-443
Author(s):  
Enrico Baraldi ◽  
Francesco Ciabuschi ◽  
Olof Lindahl ◽  
Andrea Perna ◽  
Gian Luca Gregori
Keyword(s):  
Single Case ◽  
Foreign Market ◽  
Business Networks ◽  
International Expansion ◽  
Content Type ◽  
Fine Grained ◽  
Automatic Control Systems ◽  
Industrial Networks ◽  
The Impact

Purpose The purpose of this paper is to explore two specific areas pertaining to industrial networks and international business (IB). First, the authors look at how business relationships influence the internationalization in time, from the establishment of the first subsidiary in a foreign market to the following ones, and in space, that is, across different markets. Second, the authors investigate how an increasing external network dependence of subsidiaries in their internationalization may cause a detachment of a subsidiary from the mother company as its knowledge becomes insufficient to guide a subsidiary’s internationalization. Design/methodology/approach This paper utilizes an exploratory, longitudinal, single-case study of Loccioni – a manufacturer of measuring and automatic control systems for industrial customers – to illustrate the specific dynamics of the influences of industrial networks on the internationalization of subsidiaries. Findings The case study helps to elucidate the roles, entailing also free will and own initiative, of small suppliers’ subsidiaries which operate inside several global factories, and how “surfing” on many different global factories, by means of several local subsidiaries, actually supports these suppliers’ own international developments. This notion adds to our understanding of the global factory phenomenon a supplier focus that stresses how the role of suppliers is not merely that of being passive recipients of activities and directions from a focal orchestrating firm, but can also be that of initiative-takers themselves. Originality/value The paper contributes to the IMP tradition by providing a multi-layered and geographically more fine-grained view of the network embedding companies that operate on internationalized markets. This paper thereby sheds light on a less investigated area of research within the IMP tradition: the link between internationalization in different countries and the interconnectedness between the industrial networks spanning these countries. At the same time, this paper contributes to IB theories by showing how a late-internationalizing SME can enter highly international markets by “plugging into” several established “Global Factories” as a way to exploit further opportunities for international expansion.

Outsourcing relationship management: accounting in the decision mix

2018 ◽  
Vol 39 (5) ◽  
pp. 41-49
Author(s):  
Mirghani Nimir Ahmed
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Relationship Management ◽  
Internal Audit ◽  
Management Control ◽  
Control Mechanisms ◽  
Monitoring Cost ◽  
Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

Three stages of entrepreneurial orientation: the founder’s role

2019 ◽  
Vol 26 (2) ◽  
pp. 285-306 ◽  
Author(s):  
Torbjörn Ljungkvist ◽  
Börje Boers ◽  
Joachim Samuelsson
Keyword(s):  
Entrepreneurial Orientation ◽  
Single Case ◽  
Annual Reports ◽  
Structured Interviews ◽  
Theoretical Understanding ◽  
Content Type ◽  
Five Dimensions ◽  
The Impact ◽  
Over Time

Purpose The purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective. Design/methodology/approach The paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines. Findings The results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented. Originality/value By suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.

Lean Six Sigma in higher education institutes: an Irish case study

2019 ◽  
Vol 10 (4) ◽  
pp. 948-974 ◽  
Author(s):  
Seamus J. O’Reilly ◽  
Joe Healy ◽  
Tom Murphy ◽  
Rónán Ó’Dubhghaill
Keyword(s):  
Higher Education ◽  
Six Sigma ◽  
Single Case ◽  
Lean Six Sigma ◽  
Research Approach ◽  
Content Type ◽  
Training Programmes ◽  
The Impact

Purpose This paper aims to contribute to a developing literature on continuous improvement (CI), enabled by Lean Six Sigma (LSS), in higher education institutions (HEIs). It reports on the key learning points arising from the initial steps taken by an Irish university on its CI journey. Design/methodology/approach A case study strategy was adopted following a participatory research approach. This approach supports reflexivity and also provides access to all relevant documentation and staff within the case university. Thematic analysis was supported by data reduction and display techniques. Findings The introduction of a LSS approach rather than a reliance on lean alone introduced a structured methodology (DMAIC) that supported simplification of a number of administrative processes. A number of specific improvements were achieved including: Cycle time and cost reduction; customer or employee satisfaction; and rework and error reduction. The findings support the importance of the Readiness Factors as identified by Antony (2014), with particular insight into the role of senior and middle management, the impact of training and deployment of expertise. Research limitations/implications This paper is based on an ongoing, longitudinal, empirical study of a single case study in Ireland. Originality/value This paper tracks the development of CI in a HEI in a longitudinal manner and adds to the emerging the literature in this area. The paper evaluates the role of management at various levels, analyses the use of LSS tools and techniques and evaluated the role of training and capacity building. Implications for Management are shared including: design and role of training programmes, role of champions at various organisational levels, including key functional areas and sustaining momentum.

Leadership, governance and the mitigation of risk: a case study

2015 ◽  
Vol 30 (2) ◽  
pp. 132-159 ◽  
Author(s):  
Jim Rooney ◽  
Suresh Cuganesan
Keyword(s):  
Risk Management ◽  
Social Relations ◽  
Financial Institution ◽  
Single Case ◽  
Management Control ◽  
Management Decision ◽  
Content Type ◽  
Management Controls

Purpose – The purpose of this study is to examine how managers in financial institutions satisfy themselves of the effectiveness of risk mitigation strategy and management control. It studies the co-opting of accounting tools within a single financial institution case study, examining the recursive and emergent characteristics of risk management practice. Design/methodology/approach – Adopting a field study approach within the strategy-as-practice perspective, the paper provides insights into the role of actor perceptions of risk and accounting as a calculative practice in the adaptive enactment of risk strategy. Findings – Results highlight the interactions between risk management strategy, management controls and actor interests at Lehman Brothers. The actions and reactions of risk management decision-makers such as Executive Committee and Board members are examined to better understand the role of accounting and leadership. Research limitations/implications – Results of this study may not be generalised beyond this single case study. Practical implications – The paper emphasises that concern for the social relations and the performative interests of actors in a risk management network needs to be understood and considered in accounting research. It is argued that the market prices of tradable financial asset will continue to be opaque without these insights. Originality/value – This study explores an under-researched topic in the accounting literature in examining how management controls are affected by and, in turn, affect risk strategising.

Enabling integrated business planning through big data analytics: a case study on sales and operations planning

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alexander Schlegel ◽  
Hendrik Sebastian Birkel ◽  
Evi Hartmann
Keyword(s):  
Big Data ◽  
Information Processing ◽  
Data Analytics ◽  
Single Case ◽  
Big Data Analytics ◽  
Business Planning ◽  
Operations Planning ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this study is to investigate how big data analytics capabilities (BDAC) enable the implementation of integrated business planning (IBP) – the advanced form of sales and operations planning (S&OP) – by counteracting the increasing information processing requirements.Design/methodology/approachThe research model is grounded in the organizational information processing theory (OIPT). An embedded single case study on a multinational agrochemical company with multiple geographically distinguished sub-units of analysis was conducted. Data were collected in workshops, semistructured interviews as well as direct observations and enriched by secondary data from internal company sources as well as publicly available sources.FindingsThe results show the relevancy of establishing BDAC within an organization to apply IBP by providing empirical evidence of BDA solutions in S&OP. The study highlights how BDAC increase an organization's information processing capacity and consequently enable efficient and effective S&OP. Practical guidance toward the development of tangible, human and intangible BDAC in a particular sequence is given.Originality/valueThis study is the first theoretically grounded, empirical investigation of S&OP implementation journeys under consideration of the impact of BDAC.

Stock keeping unit rationalization: a cross-functional, cross-firm perspective

2019 ◽  
Vol 30 (4) ◽  
pp. 994-1015
Author(s):  
Matias G. Enz ◽  
Matthew A. Schwieterman ◽  
Douglas M. Lambert
Keyword(s):  
Single Case ◽  
Theoretical Perspective ◽  
Product Variety ◽  
Success Factor ◽  
Supplier Relationships ◽  
Content Type ◽  
Critical Success ◽  
Functional Involvement ◽  
The Impact

Purpose Although managers have struggled with SKU proliferation for decades, research has provided inconsistent guidance, and the cross-functional and cross-firm aspects of the problem were not considered. The purpose of this paper is to explore the factors that favor successful and sustainable SKU rationalization. Design/methodology/approach A single case study was used to investigate the implementation of an SKU rationalization project by a national restaurant chain in collaboration with its food distributor. Qualitative data analysis techniques were used to understand managers’ perceptions about the SKU rationalization problem and the financial results that were achieved. Findings The findings include seven propositions that begin to formalize theory for SKU rationalization. Cross-functional involvement was both a challenge and a critical success factor, and the supplier was an important resource for managing product variety and complexity. Research limitations/implications Seven propositions are provided that increase the likelihood of successfully dealing with SKU proliferation. Practical implications SKU proliferation increases supply chain complexity and leads to higher costs. The research reports on an SKU rationalization project that saved a company and its supplier $6.7m. Originality/value A previously unexplored theoretical perspective on SKU rationalization was employed that emphasizes cross-functional alignment, buyer–supplier relationships and the impact on financial performance of a firm.

scholarly journals Leveraging everyday technology for people living with dementia: a case study

2014 ◽  
Vol 8 (4) ◽  
pp. 164-176 ◽  
Author(s):  
A.J. Astell ◽  
B. Malone ◽  
G. Williams ◽  
F. Hwang ◽  
M.P. Ellis
Keyword(s):  
Single Case ◽  
Personal Perspective ◽  
Content Type ◽  
Innovative Solutions ◽  
Negative Perceptions ◽  
Impact Of Technology ◽  
Positive Outlook ◽  
Person With Dementia ◽  
The Impact

Purpose – The purpose of this paper is to present the self-described “journey” of a person with dementia (Brian; author 3) in his re-learning of old technologies and learning of new ones and the impact this had on his life. Design/methodology/approach – This is a single case study detailing the participant's experiences collaborating with a researcher to co-create methods of facilitating this learning process, which he documented in the form of an online blog and diary entries. These were analysed using NVivo to reveal the key themes. Findings – Brian was able to relearn previously used technologies and learn two new ones. This lead to an overarching theme of positive outlook on life supported by person-centredness, identity and technology, which challenged negative perceptions about dementia. Research limitations/implications – The paper provides an example of how learning and technology improved the life of one person with dementia. By sharing the approach the authors hope to encourage others to embrace the challenge of designing and developing innovative solutions for people with a dementia diagnosis by leveraging both current mainstream technology and creating novel bespoke interventions for dementia. Originality/value – The personal perspective of a person with dementia and his experiences of (re-) learning provide a unique insight into the impact of technology on his life.

scholarly journals Action learning: ripples within and beyond the set

2017 ◽  
Vol 30 (2) ◽  
pp. 138-147 ◽  
Author(s):  
Robert James Warwick ◽  
Adam Palmer ◽  
Janet McCray
Keyword(s):  
Leadership Development ◽  
Single Case ◽  
Action Learning ◽  
Content Type ◽  
Practical Action ◽  
Study Approach ◽  
Single Person ◽  
The Individual ◽  
The Impact

Purpose This paper aims to explore the impact of action learning (AL) on an individual and an organisation, particularly the process by which each affected the other. The organisation is a UK National Health Service (NHS) Trust that includes two hospitals. Design/methodology/approach This is a single person case study involving a clinician, but the voice of an author can also be heard. It involves the experience of the individual as they experience AL as part of a leadership development programme leading to a postgraduate certificate. The authors explain their caution of the case study approach and in doing so offer their thoughts in how this paper could be read and impact on practice. Findings The authors show a process whereby an AL set participant moves from being confident about their project to one of uncertainty as the impact of the project ripples throughout the organisation. Through this process of unsettlement, the individual’s unnoticed assumptions are explored in ways that enable practical action to be taken. In doing so, the individual’s leadership and identity developed. Research limitations/implications This is a single person case study in one organisation, thus affecting wider generalisation. Originality/value This single case study contributes to the debate on critical AL and the use of AL in the NHS.

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