Methodology for application of Maynard Operation Sequence Technique (MOST) for time-driven activity-based costing (TDABC)

2019 ◽  
Vol 68 (1) ◽  
pp. 2-25 ◽  
Author(s):  
Ashwin Bhimrao Ganorkar ◽  
Ramesh R. Lakhe ◽  
Kamalkishor N. Agrawal
Keyword(s):  
Manufacturing Industry ◽  
Case Study Research ◽  
Point Of View ◽  
Activity Based Costing ◽  
Cost Information ◽  
Productivity Improvement ◽  
Content Type ◽  
Standard Work ◽  
Operation Sequence

Purpose The purpose of this paper is to present a procedure to implement time-driven activity-based costing (TDABC) using Maynard Operation Sequence Technique (MOST). In this paper three research questions are addressed: How can MOST be used to frame time equations? How can MOST be used for the improvement of productivity? How can TDABC cost information be used? Design/methodology/approach Case study research was performed at a manufacturing industry. Data have been collected for overhead distribution. The overhead cost was distributed on activity. Time equations are framed using MOST. Cost of activity is assigned to the product using time equations. Findings The proposed system simplifies the process of implementation of TDABC using MOST. This system not only determines the cost but also identifies the area where cost is consumed. It also identifies opportunity for productivity improvement. Research limitations/implications The case study was conducted in a manufacturing industry. The proposed methodology is suitable for manufacturing industry where standard work procedure is adapted. Practical implications The study explains the implementation of TDABC using MOST using a case study and results are meticulously discussed from a management point of view for appropriate decision making. Originality/value Besides the articles published so far dealing with the implementation of TDABC, no research was found on the implementation of TDABC using MOST.

When collusion meets the fraud triangle: a case study approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Núria Villaescusa ◽  
Oriol Amat
Keyword(s):  
Ad Hoc ◽  
Case Study Research ◽  
Point Of View ◽  
Fraud Triangle ◽  
Accounting Fraud ◽  
Content Type ◽  
Study Approach ◽  
Limited Perspective ◽  
Unexplored Area

Purpose The purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion. Design/methodology/approach This is a case study research. Findings The authors find that when a fraud is carried out in collaboration of several internal and external members of the company, the view of the fraud triangle as an explanation of the fraud from a heuristic point of view is a very limited perspective of the fraud as an opportunity has been designed ad hoc for the fraud commission. Originality/value Although there is a vast research on accounting fraud, collusion fraud is still an unexplored area. This study gives light on how a real case of fraud is perpetrated.

scholarly journals Empirical study of measuring supply chain performance

2015 ◽  
Vol 22 (2) ◽  
pp. 290-308 ◽  
Author(s):  
Ilkka Sillanpää
Keyword(s):  
Supply Chain ◽  
Performance Measurement ◽  
Manufacturing Industry ◽  
Case Study Research ◽  
Future Research ◽  
Order Book ◽  
Content Type ◽  
Measurement Framework ◽  
Efficiency And Effectiveness

Purpose – Supply chain (SC) performance measurement – the process of qualifying the efficiency and effectiveness of the SC. The purpose of this paper is to create a SC measurement framework for manufacturing industry, define which data should be measured and verify the measurement framework in the case company’s SC. Design/methodology/approach – There is a review of the current understanding of supply chain management and literature related to SC performance measurement and the study creates a framework for SC measurement. This research is qualitative case study research. Findings – This study presents the main theoretical framework of SC performance measurement. The key elements for the measurement framework were defined as time, profitability, order book analysis and managerial analysis. The measurement framework is tested by measuring case SC performance. Research limitations/implications – In the study, a performance measurement framework was created for the needs of manufacturing industry. Suggestions for future research are multiple case study in different manufacturing industry areas and positivistic-based SC performance research. Practical implications – The measurement framework in this study offers guidelines for measuring the SC in manufacturing industry but the measurement framework could be used in different areas of industry as well. Originality/value – The SC performance measurement framework is tested and a valid framework for SC performance measurement in manufacturing industry.

Six Sigma for improving cash flow deficit: a case study in the food can manufacturing industry

2020 ◽  
Vol 11 (6) ◽  
pp. 1119-1140 ◽  
Author(s):  
Maria-Victòria Sánchez-Rebull ◽  
Ramon Ferrer-Rullan ◽  
Ana-Beatriz Hernández-Lara ◽  
Angels Niñerola
Keyword(s):  
Cash Flow ◽  
Six Sigma ◽  
Bargaining Power ◽  
Qualitative Methodology ◽  
Manufacturing Industry ◽  
Case Study Research ◽  
Control Process ◽  
Content Type ◽  
Six Sigma Methodology

Purpose Cash flow deficit situations and working capital control are major challenges for many companies, especially those whose suppliers and clients have strong bargaining power. This study aims to describe the application of the Six Sigma methodology for solving these problems in a large German food can manufacturing company. Design/methodology/approach This paper follows the qualitative methodology of case study research. During different define, measure, analyse, improve and control process phases, the problem and critical aspects are identified to improve the quality of the payment process and improvements are suggested and implemented. Findings The results provide evidence of how Six Sigma can be useful in administrative–financial processes that are carried out within a company. This result is particularly interesting because it is about processes that have not applied Six Sigma methodology. For the company studied, this methodology has balanced its cash flow and this meant large amounts of savings, especially in bank interest to avoid having to ask for bank credits. Originality/value This case can be extrapolated to other companies, regardless of the company size, that present similar symptoms of cash deficit, especially if their bargaining power with suppliers and customers is low.

Managers’ psychic distance and its impact on Chinese FDI to Germany in the environmental industry

2019 ◽  
Vol 14 (1) ◽  
pp. 155-170 ◽  
Author(s):  
Katiuscia Vaccarini ◽  
Christoph Lattemann ◽  
Francesca Spigarelli ◽  
Ernesto Tavoletti
Keyword(s):  
Design Methodology ◽  
Case Study Research ◽  
Point Of View ◽  
Psychic Distance ◽  
Content Type ◽  
Cultural Aspects ◽  
Multiple Case ◽  
Environmental Industry ◽  
The Impact

Purpose The purpose of this paper is twofold. First, to analyze the impact of Chinese managers’ psychic distance (PD) with Germany on their businesses; and second, to investigate whether managers’ previous experiences affect their PD. Design/methodology/approach A multiple case study research design is adopted. It is based on six Chinese companies that have recently entered Germany through FDI. Findings PD influences the decision making of Chinese FDI to Germany, it has an impact on Chinese businesses in Germany on 4 out of 12 dimensions, namely, legal, political, cultural aspects as well as language. Managers with no international experience (study, work, foreign investment practice) perceive a higher impact of PD dimensions on business with the host country, whereas the opposite is true for experienced ones. Originality/value While extensive research has been conducted on the PD construct under the point of view of the differences between the home and host country’s characteristics, this paper sheds lights on the impact of pre- and post- periods of investment, as well as over international experiences of managers investing abroad. It examines the environmental industry for Chinese FDI to Germany.

A deliberately emergent strategy – a key to successful city branding

2015 ◽  
Vol 8 (2) ◽  
pp. 90-102 ◽  
Author(s):  
Janne Lindstedt
Keyword(s):  
Place Branding ◽  
Place Identity ◽  
Point Of View ◽  
City Branding ◽  
Content Type ◽  
Emergent Strategy ◽  
Branding Strategies ◽  
Local Stakeholders ◽  
Place Brand

Purpose – The paper aims to address a neglected issue in the literature on place brand co-creation, namely, the strategic planning of the branding process. Furthermore, the paper demonstrates the benefits of a deliberately emergent strategy. Design/methodology/approach – A qualitative case study focusing on Turku, Finland, supports the development of the argument. In this study, branding of Turku is examined both during the European Capital of Culture 2011 (ECoC) project and after it. Findings – The contribution of the ECoC 2011 project – which was widely perceived as a success – to Turku’s brand was based on a deliberately emergent strategy. Afterwards, the local government has, however, chosen a different approach to branding. Research limitations/implications – Given the increasing popularity of brand thinking among practitioners all over the world, it would be meaningful for scholars to pay more attention to the application of brand co-creation in place branding strategies. Practical implications – The deliberately emergent branding strategy could be considered an approach to applying the idea of brand co-creation in practice. It enables local stakeholders to make their voices heard and results in increased credibility of a branding process. Originality/value – Place brand co-creation has not yet been examined from strategic planning’s point of view. The need for this kind of examination is apparent, because branding strategies have traditionally been based on the idea of static place identity. The Turku case helps to propose a solution in terms of the notion of deliberately emergent branding.

Implementation of lean in IT SME company: an Italian case

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marco Torri ◽  
Kaustav Kundu ◽  
Stefano Frecassetti ◽  
Matteo Rossini
Keyword(s):  
Manufacturing Industry ◽  
Service Sector ◽  
Manufacturing Sector ◽  
Single Case ◽  
Value Added ◽  
Lean Implementation ◽  
Content Type ◽  
Italian Case ◽  
Lean Practices

Purpose In spite of huge advancement of Lean in the manufacturing sector, its advantage in the service sector is not fully investigated. The purpose of this paper is to cover this gap in particular for the information technology (IT) sector through the implementation of the Lean philosophy in a small- and medium-sized enterprise (SME), operating in the IT sector. Design/methodology/approach A case study is conducted and following the A3 model, Lean is deployed in the case company. Data were collected through on-site interviews, waste sources were identified and then countermeasures for their reduction were proposed and adopted. Findings This study reveals that the implementation of the Lean practices in an SME operating in the IT sector offers good operative and financial results, thanks to the higher productivity obtained through the reduction of non-value-added activities. Research limitations/implications This paper reports a single case study, not enough to generalize the results. Moreover, more Lean tools and practices should be tested in IT companies to assess their effectiveness. Practical implications This paper increments the knowledge base for the application of Lean and A3 model outside the manufacturing industry. This paper should assist practitioners and consultants who have the desire to understand a better way of Lean implementation in fast-growing IT industry and in SME. Originality/value Research on Lean implementation in an SME company and in IT sector is scarce. This study aims to assess the efficiency of the adoption of Lean practices following the A3 model. The results could be highly valuable for similar companies (dimension or sector), especially those that are facing transition situations in terms of size and at the same time want to improve their operations performance, efficiency and avoid waste.

Consumer reactions towards femvertising: a netnographic study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Marina Lima ◽  
Beatriz Casais
Keyword(s):  
Design Methodology ◽  
Case Study Research ◽  
Female Empowerment ◽  
Women Consumers ◽  
Cultural Changes ◽  
Content Type ◽  
Online Comments ◽  
Consumer Reactions ◽  
Corporate Social

PurposeThis paper identifies consumer reactions towards female empowerment in advertising in order to explore the supporting arguments for criticisms of lack of authenticity and the figuring of sexist stereotypes.Design/methodology/approachThe authors conducted a multi-case study research with content analysis of 905 coded online comments in a video hosting website towards four femvertising campaigns.FindingsResults indicate that femvertising plays an important role in the emotional connection between women and brands, but consumers may react negatively to femvertising when brands do not show knowledge about the real feminist values, maintaining sexist stereotypes. Consumers also blame companies of hypocrite and exploitation to sell products if there is not authenticity and brand-cause fit.Originality/valueFemvertising appears as a consequence of cultural changes and corporate social responsibility in order to engage women consumers. This paper contributes with explanations to sustain the dichotomic reactions towards femvertising, showing evidence of why some people react favourably and other people react negatively.

The combination of different open innovations: a longitudinal case study

2019 ◽  
Vol 13 (2) ◽  
pp. 342-362
Author(s):  
Xiaodong Yuan ◽  
Xiaotao Li
Keyword(s):  
New Product Development ◽  
Open Innovation ◽  
Point Of View ◽  
Longitudinal Case Study ◽  
Key Factors ◽  
Content Type ◽  
Strategic Direction ◽  
Different Types ◽  
Innovation Capacity

Purpose The purpose of this paper is to explore how an organization can combine different types of open innovations and what are the key factors that may influence the combination of different open innovations. Design/methodology/approach The basic methodology of this paper is the longitudinal inductive analysis within the conceptual framework of the open innovation proposed by Dahlander and Gann (2010). In this case study of Xiaomi Tech Inc., the open innovation combination is investigated through examining 25 new products created between August 2010 and December 2016 in terms of four general types: acquiring, sourcing, selling and revealing open innovation. Findings In practice, the combination of different types of open innovations can be realized. A firm may combine different open innovations at three levels: a single product level, a related product cluster level and a company level. In addition, different open innovations can be combined in diverse modes. The purpose of combining different types of open innovations is to overcome the disadvantages of each type and to exploit the advantages of all different types. Many factors may affect a firm’s option of how to combine open innovations. At different development stages, a firm may make and implement corresponding strategic direction based on its innovation capacity and internal resource. For a given strategy, the firm needs to create profits and manage intellectual property in the implementation of open innovations. These factors are interacted each other, rather than isolated. Originality/value The findings of this paper are helpful for better understanding how and why an organization can combine different types of open innovations. From a managerial point of view, an organization may combine different types of open innovations to leverage advantages and avoid disadvantages of each certain type of open innovation. An appropriate combination of different open innovations can effectively improve new product development.

The role of the Troika on the Greek central government accounting reforms

2018 ◽  
Vol 31 (3) ◽  
pp. 316-330 ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Central Government ◽  
Case Study Research ◽  
Extreme Case ◽  
Resource Dependency ◽  
Reform Process ◽  
Content Type

Purpose The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings Although both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications The study is subject to the limitations of an extreme case study research. Practical implications This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.

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