Productivity improvement and multiple management controls: evidence from a manufacturing firm

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michael Güldenpfennig ◽  
Kim Sundtoft Hald ◽  
Allan Hansen
Keyword(s):  
Single Case ◽  
Management Control ◽  
Future Research ◽  
Passenger Cars ◽  
Productivity Improvement ◽  
Manufacturing Firm ◽  
Complete Control ◽  
Content Type ◽  
Study Approach

PurposeThe present paper explores the multiple management control systems (MCSs) involved in productivity improvement (PI) in manufacturing and how they interrelate. Research has largely neglected the multiplicity and interrelationships of these MCSs.Design/methodology/approachDrawing on an abductive case study approach, the authors collected empirical data from a global automotive supplier that produces complex systems for passenger cars. Recent PI activities are analysed to identify and explain the interrelationships among the multiple MCSs affecting these activities.FindingsThe study shows how a broad range of MCSs are involved in PI. The study identifies and explores both complementary and conflicting relationships among the MCSs and demonstrates how managers rely on a set of mechanisms to alleviate tensions and strengthen complementarities among these MCSs.Research limitations/implicationsAs this paper is based on a single case study, future research can contribute further generalisations (analytical and statistical) with respect to the MCSs involved in PI, how they are interrelated and which mechanisms managers use to manage their interrelationships.Practical implicationsManagers seeking to control and improve productivity should consider the complete control package and its interrelationships instead of focussing on each MCS separately.Originality/valueThe present paper contributes to the knowledge of the multiplicity and interrelationships of MCSs involved in PI and the type of managerial work required to manage their interrelationships.

Empowering Islamic boarding schools by applying the humane entrepreneurship approach: the case of Indonesia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Grisna Anggadwita ◽  
Leo-Paul Dana ◽  
Veland Ramadani ◽  
Reza Yanuar Ramadan
Keyword(s):  
Single Case ◽  
Sampling Technique ◽  
Boarding School ◽  
Boarding Schools ◽  
Future Research ◽  
Structured Interviews ◽  
Content Type ◽  
Study Approach ◽  
Entrepreneurial Activities

PurposeIslamic boarding schools are education institutions that have been developing in Indonesia as places for the Indonesian people to learn and gain knowledge in the perspectives of the Islamic religion and Indonesian nationalism. This study aims to explore the potential of Islamic boarding schools as places to support and to empower the economy and to increase the participation of students in entrepreneurial activities by applying the Humane Entrepreneurship approach. This study identifies the humane entrepreneurship approach by analyzing the humane cycle and the enterprise cycle in the entrepreneurship activities occurring in a single case study of an Islamic boarding school.Design/methodology/approachThis article used a qualitative method with a case study approach through deep exploration and observation. In-depth semi-structured interviews were conducted with the key people in one of the Islamic boarding schools in Indonesia using a purposive sampling technique. Miles and Huberman (1984) technique was used for data analysis by grouping similar text segments into codes and categorizing them for further analysis.FindingsThe findings of this study indicate that the Islamic boarding school has implemented humane entrepreneurship through entrepreneurial-oriented activities as the main aspects of the humane cycle and the enterprise cycle. The implementation of humane entrepreneurship aims to achieve entrepreneurial growth, innovation and independence of the Islamic boarding school, as well as the development of the stakeholder's capabilities, knowledge and commitment. In addition, applying the spiritual approach, which is one of the important components of Islamic boarding schools, has proven to be effective in implementing humane entrepreneurship.Research limitations/implicationsThis study has several limitations. First, this study only focused on one Islamic boarding school in Indonesia. Second, there is still very little research in the field of humane entrepreneurship, so the concept itself is still considered to be relatively new. Therefore, further direction is needed for future research regarding the exploration and identification of any other factors that might influence humane entrepreneurship.Originality/valueThis study provides new insights on the implementation of humane entrepreneurship in Islamic boarding schools. This research covers the gap where the humane entrepreneurial approach can be applied not only in large organizations, but also in religious educational institutions. The spiritual approach and religious values as the principles of Islamic boarding schools have been proven to be effective in implementing humane entrepreneurship.

Empirical behavioral analysis of project contractors' supply‐chain payment terms

2012 ◽  
Vol 17 (3) ◽  
pp. 277-289 ◽  
Author(s):  
Hong Long Chen
Keyword(s):  
Supply Chain ◽  
Quantitative Methods ◽  
Single Case ◽  
Project Managers ◽  
Future Research ◽  
Structured Interviews ◽  
Content Type ◽  
Qualitative And Quantitative Methods ◽  
Study Approach

PurposeResearchers in supply chain (SC) payment management have long sought to understand how project contractors, project owners, specialist contractors, and suppliers behave in the context of negotiating payment terms that improve contractors' SC cash flow.Design/methodology/approachUsing a single case study approach, semi‐structured interviews with contract and project managers identify behavioral patterns. An analysis of categorical experiments and Spearman's correlation tests on 118 surveys from Taiwanese project contracting corporations generalizes the case findings.FindingsThe findings suggest that payment terms of project owners, specialists, and suppliers have an important impact on contractors' working capital. The findings also reveal that contractors pass project owners' payment terms down to specialists and suppliers, suggesting that contractors' behavior depends on that of the project owners.Research limitations/implicationsThis paper generalizes the case findings via surveys, but does not assume that the reported behavior patterns apply to all business enterprises. Future research could triangulate the findings.Originality/valueThis study combines qualitative and quantitative methods to understand how the project owner‐contractor‐supplier (or owner‐contractor‐specialist) triad behaves. Particularly, it focuses on an economic sector – real estate and construction – that receives less research interest than processing or manufacturing.

Adding service means adding knowledge: an inductive single-case study

2015 ◽  
Vol 21 (3) ◽  
pp. 610-627 ◽  
Author(s):  
Luna Leoni
Keyword(s):  
Knowledge Management ◽  
Single Case ◽  
Scientific Progress ◽  
Future Research ◽  
Single Case Study ◽  
Management Tools ◽  
Manufacturing Firm ◽  
Content Type ◽  
Practical Implications

Purpose – The purpose of this paper is to explore how knowledge management systems can support the adoption of the servitization strategy in a manufacturing firm. Design/methodology/approach – In order to reach the paper aim, an inductive single-case study has been adopted. The analysis focuses on the IBM Corporation. Findings – In spite of the paucity of studies that simultaneously address both servitization and knowledge management topics, the case study findings show five connections points between the two streams of research, proving not only that they are closely connected to each other, but also how the adoption of a good knowledge management system can facilitate the implementation of a servitization strategy. Research limitations/implications – As far as the adoption of a single-case study is concerned, this could create biases that can affect the final product in terms of reliability, validity, and generalizability. However, as stated by Erickson (1986), the general lies in the particular and, as argued by Flyvbjerg (2006), the strength of a single example is underestimated in its contribution to scientific progress. Thus, even though this paper is based on a single-case study, it is reasonable to believe that it could be considered as a representative case of companies of the time and its findings sufficiently generalizable. Practical implications – Case study findings could guide managers towards understanding if their knowledge management tools and practices are appropriate, or if they need to be modified in order to successfully implement the servitization strategy adopted. Originality/value – This study represents the first attempt to fill the paucity of studies contemporaneously addressing both servitization and knowledge management topics, and could be used as a pilot case for future research works.

Management controls and pressure groups: the mediation of overflows

2018 ◽  
Vol 31 (6) ◽  
pp. 1644-1667 ◽  
Author(s):  
Stephen Jollands ◽  
Chris Akroyd ◽  
Norio Sawabe
Keyword(s):  
Environmental Accounting ◽  
Management Control ◽  
Future Research ◽  
Environmental Reporting ◽  
Content Type ◽  
Pressure Groups ◽  
Study Approach ◽  
Management Controls ◽  
Social And Environmental Reporting

Purpose Organisations produce effects that go beyond the economic framing within which they operate, referred to as overflows in this paper. When an organisation comes under pressure to address these overflows they must decide how to respond. Previous research has placed social and environmental reporting as an important tool organisations mobilise in their attempts to mediate these pressures and the groups that give rise to them. However, these reports are typically only released once a year while the pressures that organisations face can arise at any time and are ongoing and constant. The purpose of this paper is to explore situated organisational practices and examine if and how management controls are mobilised in relation to the actions of pressure groups. Design/methodology/approach This paper takes a case study approach to understand how an organisation attempts to mediate the pressures from a number of overflows: carbon emissions, changing lifestyles, aspartame and obesity. To undertake this research a performative understanding of management control is utilised. This focusses the research on if and how management controls are mobilised to assist with attempts to mediate pressures. Findings Analysis of the data shows that many different management controls, beyond just reports, were mobilised during the attempts to mediate the pressure arising from the actions of groups affected by the overflows. The management controls were utilised to: identify pressures, demonstrate how the pressure had been addressed, alleviate the pressure or to dispute the legitimacy of the pressure. Originality/value This paper shows the potential for new connections to be made between the management control and social and environmental accounting literatures. It demonstrates that future research may gain much from examining the management controls mobilised within the situated practices that constitute an organisations response to the pressures it faces.

scholarly journals Innovation and cross-functional teams

2018 ◽  
Vol 24 (1/2) ◽  
pp. 84-105 ◽  
Author(s):  
Daniel Marasquini Stipp ◽  
Márcio Lopes Pimenta ◽  
Daniel Jugend
Keyword(s):  
Single Case ◽  
Field Research ◽  
Incremental Innovation ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Tax Management ◽  
Functional Teams ◽  
Practical Implications

Purpose The aim of this paper is to characterize how innovation may happen through cross-functional teams (CFT) in an organization of the public sector. Design/methodology/approach A case study helped to characterize several behavior patterns, team structures and respective links with generating innovation in internal processes and public answering contexts. Findings The results highlight that formal-temporary teams present a higher capacity to generate incremental innovation in products, whereas permanent-informal teams have a higher capacity to generate innovation in the internal processes and public answering contexts. Research limitations/implications The limitations of this research relate to the fact that this is a single case study, and although it is an important case to examine innovation and CFTs, by its very nature, it is not possible to extend and generalize the obtained data to other organizations. The evaluation of its propositions was merely qualitative, and future research is needed to validate its characteristics. Practical implications Several settings of CFTs are presented, as well as their ability to generate different types of innovation, such as the computerization of documents, petitions and papers, which decreases the time to answer the taxpayer. Moreover, CFTs can help to create products, such as computer programs that can be used not only locally but also in several public organizations related to tax management. Originality/value The field research provides the perceptions of the respondents regarding CFT characteristics that can lead to specific types of innovation, as well as the types of products or services that can be generated by these processes.

Supply chain integration and coordination for international sourcing in the context of China’s processing trade

2018 ◽  
Vol 118 (9) ◽  
pp. 1730-1748 ◽  
Author(s):  
Mingu Kang ◽  
Kihyun Park ◽  
Ma Ga (Mark) Yang ◽  
Mark H. Haney
Keyword(s):  
Supply Chain ◽  
Single Case ◽  
Supply Chain Integration ◽  
Processing Trade ◽  
Content Type ◽  
Study Approach ◽  
International Sourcing ◽  
Three Stages ◽  
Simple Assembly

Purpose The purpose of this paper is to explore how a foreign invested manufacturing company’s (FIMC) components sourcing process evolves in order to improve its supply chain outcomes in the context of China’s processing trade. Design/methodology/approach Grounded in the theory bases of the international sourcing process and supply chain integration, this study utilizes a single-case-study approach with a small- to medium-sized FIMC engaged in China’s processing trade. Findings This study identifies three stages of the components sourcing process: simple assembly stage, components localization stage and supply chain integration stage. In addition, the case study suggests that the type of processing trade evolves from processing with supplied materials to processing with imported materials as the sourcing process proceeds through the three stages and the internal and external environments change. Originality/value To our knowledge, this paper is the first to focus on an FIMC’s components sourcing process in the context of China’s processing trade. It contributes to a better understanding of how FIMCs progress through the components sourcing process and apply different types of processing trade in China to maximize their supply chain outcomes.

scholarly journals Exploring the root causes of servitization challenges: an organisational boundary perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Ziaee Bigdeli ◽  
Kawaljeet Kapoor ◽  
Andreas Schroeder ◽  
Omid Omidvar
Keyword(s):  
Future Research ◽  
Senior Executives ◽  
Content Type ◽  
Study Approach ◽  
Integrative Framework ◽  
Analysis Technique ◽  
Holistic Understanding ◽  
External Stakeholders ◽  
Multiple Case

PurposeThis paper explains how servitization disrupts long-established internal and external boundaries of product-focused manufacturers and investigates the root causes of servitization challenges.Design/methodology/approachThe authors draw from the collective experiences of 20 senior executives from ten multinational manufacturers involved in servitization, using a multiple case study approach, and employ a codebook thematic analysis technique.FindingsThe authors develop an integrative framework based on the theoretical notions of power, competency and identity boundaries to offer insights into the root causes of various servitization-related challenges.Research limitations/implicationsAlthough the extant literature discusses servitization challenges, it does not examine the underlying root causes that create them in the first place. This study contributes to the extant research by establishing rational links between organisational boundaries (internal and external) and servitization challenges in the interest of building a coherent and systematically integrated body of theory that can be successfully applied and built upon by future research.Practical implicationsThis study provides a foundation for managers to recognise, anticipate and systematically manage various boundary-related challenges triggered by servitization.Originality/valueIt is one of the first studies to employ the concept of organisational boundary to understand the challenges created by servitization and to account for both internal (between different functions of the same organisation) and external boundaries (between an organisation and its external stakeholders) to establish a holistic understanding of the impacts of servitization on manufacturers.

Family businesses: fertile environments for conflict

2015 ◽  
Vol 5 (2) ◽  
pp. 294-314 ◽  
Author(s):  
Steffen Großmann ◽  
Arist Von Schlippe
Keyword(s):  
Social Systems ◽  
Theoretical Background ◽  
Individual Characteristics ◽  
Future Research ◽  
Business Systems ◽  
Content Type ◽  
Study Approach ◽  
Holistic Understanding ◽  
The Relationship

Purpose – The purpose of this paper is to present an innovative study with a twofold focus: on highly escalated family business (FB) conflicts and on the interactions between conflicts and the failure of the company as FB. The authors devoted this paper to the question of how family-related conflicts are connected with the demise of FB. Conflicts constitute an essential part of every FB and may definitely have the power to superimpose the performance of the FB as well as the family life in a destructive way. Especially, highly escalated so called relationship conflicts can be seen as one reason for the failure of FB. Design/methodology/approach – The research aims at analysing the meaning of conflict in FB with respect to the failure of the FB. Therefore, the authors use an explorative case study approach. The study is based on a total of five case studies. As the authors use theory of social systems as a theoretical background, the authors focused in the analysis in all cases on patterns rather than on individual characteristics. Findings – As an essential part of the study the authors formulated eight hypotheses describing specific patterns of the conflict process as a communicative system. These hypotheses convey a comprehensible impression of the effects conflicts may have within FB and present a number of new facets of conflict dynamics and patterns of escalation in FB. Originality/value – In particular, the authors provide new insights into the dynamics of highly destructive forms of conflicts in FB and the relationship between family-related conflicts and the failure of FB. The authors also pave the way for future research that aim to develop a more holistic understanding about when and why the outcomes from family and business systems will conflict or be harmonious.

Corporate survival in Industry 4.0 era: the enabling role of lean-digitized manufacturing

2019 ◽  
Vol 31 (1) ◽  
pp. 1-30 ◽  
Author(s):  
Morteza Ghobakhloo ◽  
Masood Fathi
Keyword(s):  
Enterprise Resource Planning ◽  
Industry 4.0 ◽  
Manufacturing System ◽  
Resource Planning ◽  
Security And Privacy ◽  
Social Implications ◽  
Future Research ◽  
Manufacturing Firm ◽  
Content Type

Purpose The purpose of this paper is to demonstrate how small manufacturing firms can leverage their Information Technology (IT) resources to develop the lean-digitized manufacturing system that offers sustained competitiveness in the Industry 4.0 era. Design/methodology/approach The study performs an in-depth five years case study of a manufacturing firm, and reports its journey from failure in the implementation of enterprise resource planning to its success in integrating IT-based technology trends of Industry 4.0 with the firm’s core capabilities and competencies while pursuing manufacturing digitization. Findings Industry 4.0 transition requires the organizational integration of many IT-based modern technologies and the digitization of entire value chains. However, Industry 4.0 transition for smaller manufacturers can begin with digitization of certain areas of operations in support of organizational core strategies. The development of lean-digitized manufacturing system is a viable business strategy for corporate survivability in the Industry 4.0 setting. Research limitations/implications Although the implementation of lean-digitized manufacturing system is costly and challenging, this manufacturing strategy offers superior corporate competitiveness in the long run. Since this finding is rather limited to the present case study, assessing the business value of lean-digitized manufacturing system in a larger scale research context would be an interesting avenue for future research. Practical implications Industry 4.0 transition for typical manufacturers should commensurate with their organizational, operational and technical particularities. Digitization of certain operations and processes, when aligned with the firm’s core strategies, capabilities and procedures, can offer superior competitiveness even in Industry 4.0 era, meaning that the strategic plan for successful Industry 4.0 transition is idiosyncratic to each particular manufacturer. Social implications Manufacturing digitization can have deep social implications as it alters inter- and intra-organizational relationships, causes unemployment among low-skilled workforce, and raises data security and privacy concerns. Manufacturers should take responsibility for their digitization process and steer it in a direction that simultaneously safeguards economic, social and environmental sustainability. Originality/value The strategic roadmap devised and employed by the case company for managing its digitization process can better reveal what manufacturing digitization, mandated by Industry 4.0, might require of typical manufacturers, and further enable them to better facilitate their digital transformation process.

Applications of business governance and the Unified BPM Cycle in public credit recovery activities

2019 ◽  
Vol 26 (1) ◽  
pp. 312-330
Author(s):  
Abimael Rondon Do Nascimento ◽  
Roquemar de Lima Baldam ◽  
Lourenço Costa ◽  
Thalmo de Paiva Coelho Junior
Keyword(s):  
Corporate Governance ◽  
Single Case ◽  
Governance Structure ◽  
Credit Recovery ◽  
Future Research ◽  
Corporate Governance Structure ◽  
Content Type ◽  
Public Credit ◽  
Operational Activities

Purpose The performance of the state machine has been the subject of research and innovative practices, which seek to explore its sources of knowledge and improve its internal processes. Business governance and business process management (BPM) occupy a prominent position in these studies. The purpose of this paper is to analyze the full implementation of the Unified BPM Cycle in operational activities to recover federal public credit, from the implementation of the corporate governance structure to the audit of the processes implemented. Design/methodology/approach The case was developed in a federal public advocacy body and used a predominantly qualitative multi-method approach. The phases were organized using the research project matrix, and the predominant research procedure was action research. The information was obtained through questionnaires, observation and focus groups. Findings A corporate governance structure was designed for the activities surveyed. Papers and responsibilities were defined. Processes were prioritized, improved and documented, and as a result of the implemented control, personal and organizational results gained greater visibility. Research limitations/implications Because this is a single case study, it would be advisable to apply the method used in similar organizations to enrich the analysis presented in this study and compare the results. Practical implications This paper contributes to the consolidation of the knowledge about the practical application of the researched subjects and foments the applied research to the public management. Originality/value This paper describes an empirical case study about the integrated application of activity governance and the Unified BPM Cycle in operational activities and studies all phases of implementation, providing a broader perspective of their impact on these activities. The road map used can serve as a reference for future research in the area of public credit recovery.

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