Implementing an integrated ABC and TOC approach to enhance decision making in a Lean context

2014 ◽  
Vol 31 (8) ◽  
pp. 906-920 ◽  
Author(s):  
Majed Alsmadi ◽  
Ahmad Almani ◽  
Zulfiqar Khan
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Real Life ◽  
Future Research ◽  
Research Approach ◽  
Accounting System ◽  
Product Mix ◽  
Content Type ◽  
Action Research Approach

Purpose – The purpose of this paper is to implement an integrated activity-based costing (ABC) and theory of constraints (TOC) approach to enhance decision making in a Lean company. Design/methodology/approach – Based on the literature, this paper proposes an integrated ABC and TOC approach and applies it to a Lean plastic manufacturing company to improve its product-mix decision. Findings – The results of the case study show that the current conventional product-mix decision used by the company and the proposed integrated approach can give significantly different results concerning the optimal product-mix and the associated bottlenecks. Moreover, the paper suggests that managers who implement Lean production without utilising a supportive management accounting system may experience disappointing financial results. Research limitations/implications – The validation of the suggested method is based on a single case study with an action research approach. For future research, the authors suggest the implementation of the approach in different industries. Practical implications – Overall, the integration of ABC and TOC provides managers with an accurate, timely and reliable tool that can help in making decisions about pricing, production line development, process improvements and product-mix. Originality/value – This paper contributes to Lean and management accounting literature by demonstrating the value of a method of integrating ABC and TOC. Also a case study is chosen for the empirical aspect of the study as there are no case studies available in the literature that illustrate a real life case of integrating ABC and TOC within Lean companies as an alternative to the current used cost accounting systems.

Decision-making when organising facilities for a school: a participatory action research approach

Facilities ◽  
2020 ◽  
Vol 38 (13/14) ◽  
pp. 913-926 ◽  
Author(s):  
Ulrika Uotila ◽  
Arto Saari ◽  
Juha-Matti Junnonen
Keyword(s):  
Decision Making ◽  
Action Research ◽  
Project Planning ◽  
Research Approach ◽  
Final Decision ◽  
Public Authorities ◽  
Content Type ◽  
Action Research Approach ◽  
Alternative Solutions

Purpose Public authorities are required to organise new facilities to respond to changed user demands in terms of a public-owned school. The number of pupils attending the case study school will increase in the following years, as will the number of children attending a day nursery located on the present campus. In addition, the users of the campus have complained of building-related symptoms. This study aims to understand the municipal decision-making process in organising the school’s facilities, in particular, the factors used for decreasing uncertainty around a project. Design/methodology/approach This study is a case study undertaken through an action research approach. The researchers participated in the project planning meetings concerning the future activities to take place in the building. Findings Over a 13-month period, multiple stakeholders participated in the project planning meetings providing a deeper understanding of the space demands posed, current challenges and opportunities offered by the existing building. In addition, the alternative solutions generated were evaluated. The problem identification and information gathering periods lasted over nine months, which was far longer than predicted. Thus, generating alternative solutions and evaluation of the solutions also delayed. As the entire process was delayed substantially, the final decision on organising the facilities was not made during this research. Practical implications This research may be of practical value for a property owner and a project team for decision-making concerning changed facility demands. Originality/value This paper provides information about how public authorities are making decisions on facility organisation during conditions of uncertainty.

scholarly journals Integrated approach for risk management in servitization decision-making process

2020 ◽  
Vol 26 (7) ◽  
pp. 1949-1977 ◽  
Author(s):  
Sarra Dahmani ◽  
Xavier Boucher ◽  
Didier Gourc ◽  
Sophie Peillon ◽  
François Marmier
Keyword(s):  
Decision Making ◽  
Decision Process ◽  
Positive Impact ◽  
Practical Implication ◽  
Risk Identification ◽  
Decision Makers ◽  
Decision Making Process ◽  
Research Approach ◽  
Content Type ◽  
Action Research Approach

PurposeThe paper proposes an innovative systemic method helping decision-makers to control servitization transition process, through decision process risk diagnosis.Design/methodology/approachThe proposed method is based on the modeling of decision processes and risk identification and analysis. This method was based on an action-research approach, in close relationship with two companies (SMEs). The paper develops the feasibility experiment at Automelec company.FindingsThe method was successfully implemented and delivered concrete diagnosis results.Research limitations/implicationsThe generalization of the applicability of the method needs to be tested on several different cases.Practical implicationsThe first practical implication is related to the efficiency of the method to help decision-makers in a servitization context to limit uncertainty and get a global view of the weaknesses of their decision-making process, it raises their awareness about servitization transition for their companies. Furthermore, the method also helps to explain the strategy of a servitization transition. It enhances the level of maturity of the decision process of the company, and can be used as a training/learning tool for managers.Social implicationsThe results brought by the research contribute to give the decision-making boards for organization living a servitization transition and especially SMEs a better control over the servitization decision process and related risks, which will increase the economic stability of the company and its vision over long, medium and short horizons. This will bring positive impact on the overall economic and social environment and networks of the servitized SME, and enhance the confidence of coworkers, subcontractors and clients.Originality/valueThe first originality of the paper is related to the new way of considering risk, not only as an analysis criterion but as the central driver in steering a strategic transition for the company, such as servitization. The second originality of the study is about assessing risk occurrence over a decision-making process through decision reliability and decision confidence.

scholarly journals Intergenerational communication barriers and pitfalls of business families in transition—a qualitative action research approach

2020 ◽  
Vol 25 (3) ◽  
pp. 515-532 ◽  
Author(s):  
Anita Zehrer ◽  
Gabriela Leiß
Keyword(s):  
Action Research ◽  
Change Process ◽  
Single Case ◽  
Communication Barriers ◽  
Future Research ◽  
Intergenerational Communication ◽  
Research Approach ◽  
Content Type ◽  
Beneficial Effects ◽  
Action Research Approach

PurposeThis paper aims to explore the pertinent issues, barriers and pitfalls of intergenerational communication in business families during their leadership succession period.Design/methodology/approachBuilding on relational leadership theory, the paper makes use of an action research approach using a qualitative single case study to investigate communication barriers and pitfalls in business transition.FindingsThrough action research, interventions were taken in the underlying case, which increased the consciousness, as well as the personal and social competencies of the business family. Thus, business families stuck in ambivalent entanglement understand their underlying motives and needs within the change process, get into closer contact with their emotional barriers and communication hindrances, which is a prerequisite for any change, and break the succession iceberg phenomenon.Research limitations/implicationsFuture research should undertake multiple case studies to validate and/or modify the qualitative methods used in this action research to increase the validity and generalizability of the findings.Practical implicationsGiven the large number of business families in transition, our study shows the beneficial effects action research might have on business families’ communication behavior along a change process. The findings might help other business families to understand the value of action research for such underlying challenges and decrease communication barriers.Originality/valueThis is one of the few studies to have addressed intergenerational communication of business families using an action research approach.

The rise and decline of TQM in the NHS

2014 ◽  
Vol 26 (5) ◽  
pp. 499-509 ◽  
Author(s):  
Uche Nwabueze
Keyword(s):  
Quality Management ◽  
Sample Size ◽  
Practical Implication ◽  
Real Life ◽  
Leadership Role ◽  
Future Research ◽  
Rapid Decline ◽  
Total Quality ◽  
Content Type

Purpose – The purpose of this paper is to delineate the factors responsible for the decline of total quality management (TQM) in the National Health Service (NHS). It is suggested that if these factors were initially identified and eliminated prior to implementation, the decline of TQM as a strategy for improving the provision and delivery of quality patient care could have been prevented. Design/methodology/approach – The case study approach was chosen because it is the preferred method when “how” or “what” questions are being posed. It is applicable as is evident in this paper where the researcher has little control over events and when the focus is on a contemporary phenomenon within some real-life context. The case study enables the researcher to give an accurate rendition of actual events; it contributes uniquely to the knowledge of individual, organisational, social, and political phenomena. The semi-structured face-to-face interview constituted the main data collection technique of the research. Interviews were held with 23 quality management managers in the British NHS. The central focus of the interview was on “what” factors contributed to the rapid decline of TQM in the NHS. The respondents were chosen because they were directly involved with the implementation of TQM. They were in the vintage position to offer a full insight into the TQM initiative. The analysis of the case is based on Yin's analytic technique of explanation building. Findings – The decline of TQM in the NHS could have been prevented if top executives in hospitals had adopted the sequential steps to quality improvement: In the authors opinion, to land a man on the moon needed a belief in the possibility and breakthrough in the attitudes that viewed space travel as pure science fiction as opposed to a practical reality, and so it should have been with TQM in the NHS. However, the attitude of many NHS managers was that TQM was all right for “other institutions” because “they need it” whereas in the NHS, “we don’t”. This negative attitude should have been overcome if TQM was to be accepted as a corporate, all encompassing philosophy. Research limitations/implications – The limitation of the research may be the sample size of the respondents, which was limited to 23 quality managers that had hands-on experience and the leadership role to lead and implement TQM in the NHS. Future research may consider a broader sample size. It may also be considered for new research to use surveys to identify a broader set of reasons why TQM declined in the NHS. Practical implications – This paper is the first constructive insight to determine reasons for the decline of TQM in the NHS from the individuals who had the sole responsibility for implementation. Any other, group would have amounted to hearsay. Therefore, to constructively delineate the reasons for failure, it was pertinent to learn from the quality managers directly and to ensure that the reasons was representative of their experiences with TQM. The practical implication is to prepare future managers about how to avoid failure. Originality/value – The paper clearly suggests the systematic process required for effective implementation of TQM in a healthcare setting by identifying factors that must be avoided to ensure the successful and sustainable implementation of TQM.

scholarly journals Enhancing graduate employability in product design

2018 ◽  
Vol 8 (1) ◽  
pp. 80-93 ◽  
Author(s):  
Matthew Alan Watkins ◽  
Martin Higginson ◽  
Philip Richard Clarke
Keyword(s):  
Student Feedback ◽  
Research Approach ◽  
Long Term Effects ◽  
Content Type ◽  
Graduate Employability ◽  
Action Research Approach ◽  
Internal Student ◽  
The University ◽  
The Impact

Purpose The purpose of this paper is to present a case study to discuss approaches taken within a traditional undergraduate degree course to embed employability skills, encourage student uptake of sandwich placement and increase graduate prospects. A number of new initiatives are presented, including working with live industrial clients, formally preparing students for placement applications and the introduction of an externally facing student run design consortium. Alongside these new initiatives, details of the existing sandwich year provision are also considered and their effectiveness. Design/methodology/approach A case study-based action research approach presents changes to a specific undergraduate course, measuring the effectiveness over a four-year period using externally collected national Destination of Leavers in Higher Education (DLHE) data and internal student feedback to assess the long-term effects on employability. Findings The paper considers improvements in the graduate employability over the four year period covered, in particular, an increase in the graduate employability from 81 to 100 per cent and graduate prospects from 62.5 to 95.2 per cent for sandwich students. Data presented also considers additional student feedback correlating with an increase in their preparedness for employment. Practical implications The implications of undertaking the changes highlighted within this paper have been relatively straightforward, due to the small incremental nature of the changes and the opportunities available through the agencies within the university, and should be replicable at least in part at other HE institutions. Originality/value This paper considers the impact of employability initiatives undertaken on a single undergraduate course and how these have affected the employability of graduates over a four-year period, supported by student feedback both internally and externally through national feedback mechanisms. It is anticipated that this research would be beneficial for informing and guiding the development of employability on other undergraduate programmes.

Improving community disaster resilience through scorecard self-testing

2017 ◽  
Vol 26 (1) ◽  
pp. 13-27 ◽  
Author(s):  
Salizar Mohamed Ludin ◽  
Paul Andrew Arbon
Keyword(s):  
Best Practice ◽  
Real Life ◽  
Community Context ◽  
Research Approach ◽  
Disaster Resilience ◽  
Content Type ◽  
North East ◽  
Action Research Approach ◽  
Self Testing ◽  
Community Disaster Resilience

Purpose The purpose of this paper is to develop government and community-level critical thinking, planning, and action for improving community disaster resilience by reporting a study that sought to evaluate the possibility of using the Torrens Resilience Institute Australian Community Disaster Resilience (CDR) Scorecard in the Malaysian context. Design/methodology/approach A participatory action research approach (done in 2015) encouraged key people involved in managing the 2014 Kelantan floods in Malaysia’s north-east to participate in discussions about, and self-testing of, the CDR Scorecard to measure and improve their communities’ disaster resilience. Findings The CDR Scorecard can be useful in the Malaysian community context, with some modifications. Self-testing revealed that participating communities need to strengthen their disaster resilience through better communication, cross-community cooperation, maximizing opportunities to compare their plans, actions and reactions with those reported in research publications, and aligning their community disaster management with reported best practice internationally while acknowledging the need to adapt such practice to local contexts. Research limitations/implications There is a need for a Malaysia-wide, simple-to-use, standardized disaster resilience scorecard to improve communities’ quality, self-efficacy, and capability to facilitate improved disaster resilience. Practical implications The adaptation of Australian CDR Scorecard for used in the country. Social implications Awareness of CDR level will enhance community and government preparedness, mitigation, and responses to flood disaster. Originality/value This project is the first of its kind in Malaysia. It provides an example of the possibilities of using the CDR Scorecard globally in the form of a context-specific toolkit. The engagement of key people in the community in self-testing the Scorecard provides genuine, on-the-ground, real life data, giving others an understanding of local assessment of each community’s resilience level.

Adopting Six Sigma DMAIC for environmental considerations in process industry environment

2020 ◽  
Vol 32 (6) ◽  
pp. 1241-1261
Author(s):  
Anupama Prashar
Keyword(s):  
Six Sigma ◽  
Thermal Power ◽  
Environmental Benefits ◽  
Process Industry ◽  
Research Approach ◽  
Content Type ◽  
Action Research Approach ◽  
Industry Environment ◽  
Environmental Considerations

PurposeThe aim of the study is to develop and apply a continuous improvement (CI) framework by introducing environmental considerations into the Six Sigma DMAIC (define–measure–analyze–improve–control) cycle for a continuous identification, evaluation and implementation of promising opportunities of enhancing environmental sustainability of process-based industries.Design/methodology/approachAction research approach within the research design of a single case study was used for illustrating the application of the proposed DMAIC framework for improving operational and environmental performance in the process-industry environment of a pharmaceutical manufacturing company.FindingsThe case study illustrated the implementation of DMAIC cycle for optimizing the energy consumption of pharmaceutical plants producing bulk drugs for medication. After improving the energy distribution in the cooling tower (CTW), chilled brine (CHB) and chilled water (CHW) system, the pharmaceutical plant was able to achieve an annual economic benefit of US$97,047 and environmental benefits of mitigating CO2 emissions of 807.44 t (CO2) by reducing the electricity and furnace oil consumption.Originality/valueThe framework may be adopted for environmental considerations specific to process-based industry such as chemical plant, fertilizer units, thermal power plant and food processing industry.

scholarly journals Engaging in design activism and communicating cultural significance through contemporary heritage storytelling

2016 ◽  
Vol 6 (3) ◽  
pp. 271-286 ◽  
Author(s):  
Kimberley Wilson ◽  
Cheryl Desha
Keyword(s):  
Cultural Heritage ◽  
Theory And Practice ◽  
Research Approach ◽  
Cultural Significance ◽  
Diverse Range ◽  
Content Type ◽  
Built Heritage ◽  
Action Research Approach

Purpose The purpose of this paper is to discuss the role of contemporary storytelling in preserving built heritage, as a mechanism for extending the useful life of buildings. Design/methodology/approach The authors adopted a qualitative action research approach to consider the role of storytelling. A creative, multi-method approach (i.e. a “Brisbane Art Deco” publication and associated marketing campaign) was used as a case study to explore the contours of such an approach and its efficacy in engaging the community. Findings This paper highlights the potential of contemporary approaches to heritage storytelling, including utilising digital technologies, to engage a diverse range of people that may not have otherwise participated. The authors propose the value of taking a creative and whole-of-society approach – such as that used in this case study – to heritage storytelling. Research limitations/implications The case study discussed provides a phenomenological insight into one version of “contemporary heritage storytelling”. The findings have immediate implications for prioritising research into storytelling for the preservation of built heritage. Practical implications The case study demonstrates opportunities for community engagement through storytelling and highlights potential strategies to effectively contribute to a greater societal value of cultural heritage. Originality/value This research contributes to theory and practice around the management of cultural heritage, and highlights the usefulness of employing such a strategy to reach and engage a broader audience.

Relational capital and knowledge transfer in universities

2019 ◽  
Vol 25 (1) ◽  
pp. 185-201 ◽  
Author(s):  
Paola Paoloni ◽  
Francesca Maria Cesaroni ◽  
Paola Demartini
Keyword(s):  
Research Approach ◽  
Relational Capital ◽  
Content Type ◽  
Action Research Approach ◽  
Relevant Topic ◽  
Set Up ◽  
The Individual ◽  
New Research ◽  
The University

PurposeThe importance of relational capital for the university has grown enormously in recent years. In fact, relational capital allows universities to promote and emphasize the effectiveness of the third mission. The purpose of this paper is to propose a case study involving an Italian university that recently set up a new research observatory, and, thanks to its success, succeeded in enhancing its relational capital.Design/methodology/approachThe authors adopted an action research approach to analyze the case study. Consistently, the authors followed the analysis, diagnosis, and intervention phases. First, the authors focused on the identification of the strengths and weaknesses of the process through which the university created relational capital, and finally, the authors proposed solutions to improve the process.FindingsThis case study shows that the creation of relation capital for the host university was the result of a process of transfer and transformation of the individual relationships of the observatory’s promoters.Originality/valueThis paper contributes to filling a significant gap in the literature on relational capital and universities and provides useful insights into how these organizations can encourage its creation. It also allows scholars, managers, and politicians involved in higher education to gain a greater understanding of this relevant topic.

Service innovation, sustainability and quality meeting city challenges in the age of accelerations

2018 ◽  
Vol 10 (4) ◽  
pp. 431-446 ◽  
Author(s):  
Bo Enquist ◽  
Samuel Petros Sebhatu
Keyword(s):  
Conceptual Understanding ◽  
Real Life ◽  
Service Innovation ◽  
Research Quality ◽  
Societal Implications ◽  
Service Research ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Sustainability Practice

PurposeThe aim of this article is to provide a deeper conceptual understanding of the interdependence between service innovation, sustainability and quality in the age of accelerations in the context of cities. The research question is, how can service innovation, sustainability and quality interact in cities to meet the challenges of technology, globalization and climate change?Design/methodology/approachThe study adopts a qualitative research approach and cases study research method in the context of cities. In this article, meeting the challenges in the age of accelerations is analyzed and interpreted in an abductive process in an interaction between empirical findings of three progressive cities Freiburg, Malmö and Gothenburg and the conceptual and theoretical frame for getting a new meaning.FindingsThe article demonstrates the need for a deeper conceptual understanding of the interdependence of service innovation, sustainability and quality in the age of accelerations. Service innovation and quality improvement cannot be handled as a standalone managerial activity because these processes are part of values-based learning and developing a loop for transformation, value co-creation and sustainability practice.Research limitations/implicationsFuture research in this area should focus on generalizing the present findings to securing sustainable service business embedded on social and environmental perspectives and governance issues in other empirical settings and conceptualization.Societal implicationsThe article looks into the idea of an ecosystem to achieve a balance between nature and people: “Dynamic” and “complex” ecosystems can be illustrated in different contexts to ensure a strong commitment to societal and environmental perspectives to create value and develop a sustainability practice.Originality/valueThe article makes an original contribution by using insights from service research, quality movement research and from studying actual sustainability practices in the real-life contexts of cities by developing a conceptual paper.

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