Understanding why the role of accounting is unchanged in Indonesian public hospitals

2016 ◽  
Vol 12 (2) ◽  
pp. 203-222 ◽  
Author(s):  
Heru Fahlevi
Keyword(s):  
Case Study Research ◽  
Main Tool ◽  
Public Hospitals ◽  
Research Approach ◽  
Willingness To Participate ◽  
Traditional Role ◽  
Content Type ◽  
Accounting Changes

Purpose This paper aims to understand why an expected enhanced role of accounting in Indonesian public hospitals has not occurred, although serial organizational changes and reform of hospital payment systems have taken place. Design/methodology/approach This study adopts a multiple case study research approach. It was carried out in two Indonesian public hospitals. Interviews were the main tool used for collecting data. The primary interviewees were the top managers, accountants and senior physicians in the hospitals surveyed. Findings Insights from the interviews revealed that the owners’ traditional role of funding deficits plus the conventional mindsets of managements and physicians who are only interested in health outcomes have hindered the infiltration of economic and accounting logic into the management of these two public hospitals. Consequently, the expected accounting innovations, i.e. an enhanced role of accounting in the hospitals’ daily activities did not emerge. Research limitations/implications This case study is not a longitudinal study and the interviewees, particularly senior physicians, were selected based on their availability and willingness to participate in the interviews. Thus, the findings should be treated with caution. Practical implications An enhanced role of accounting and other accounting innovations would indicate that the hospitals are responding as expected to the institutional and financial reforms. Originality/value Contingency theory and institutional theory have been used together in this study which aims to not only discuss the reasons for accounting changes occurring or not occurring, but also to understand the motivations behind the accounting changes or lack of change. Thus, a more comprehensive understanding of accounting innovations is expected.

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.

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.

The collective consumption network

2014 ◽  
Vol 24 (6) ◽  
pp. 545-564 ◽  
Author(s):  
Elina Närvänen ◽  
Evert Gummesson ◽  
Hannu Kuusela
Keyword(s):  
Social Relations ◽  
Participant Observation ◽  
Case Study Research ◽  
Weak Links ◽  
Data Generation ◽  
Content Type ◽  
Face To Face ◽  
Heterogeneous Consumption

Purpose – The purpose of this paper is to introduce a network perspective to the study of collective consumption. The authors examine the characteristics of heterogeneous consumption collectives formed around a Finnish footwear brand. The case is both theoretically and practically relevant. It differs from previous research by featuring consumer grassroot activities, face-to-face interaction and strong pre-existing social relationships. Design/methodology/approach – Qualitative case study research was conducted with different methods of data generation including interviews, participant observation and cultural materials such as newspaper articles and photos. Findings – A new concept of collective consumption network is introduced. Five kinds of consumption collectives are identified, including place focussed, brand focussed, activity focussed, idea focussed and social relations focussed consumption collectives. The strength of ties as well as the role of the brand varies within the collectives. Practical implications – Suppliers should find an appropriate network position, where they can enable and support shared value creation. Developing skills to identify and cultivate weak links as well as mobilize resources are important. Originality/value – The findings illustrate the heterogeneity and complexity of collective consumption. In particular, the paper discusses the way self-organizing and emergent consumption collectives and the supplier interact and integrate resources within the network.

scholarly journals Case study research: opening up research opportunities

2019 ◽  
Vol 55 (1) ◽  
pp. 100-111 ◽  
Author(s):  
Adriana Roseli Wünsch Takahashi ◽  
Luis Araujo
Keyword(s):  
Case Studies ◽  
Case Study Research ◽  
Research Approach ◽  
Case Study Approach ◽  
Content Type ◽  
Study Approach ◽  
The Social ◽  
Internal Coherence ◽  
Opening Up

Purpose The case study approach has been widely used in management studies and the social sciences more generally. However, there are still doubts about when and how case studies should be used. This paper aims to discuss this approach, its various uses and applications, in light of epistemological principles, as well as the criteria for rigor and validity. Design/methodology/approach This paper discusses the various concepts of case and case studies in the methods literature and addresses the different uses of cases in relation to epistemological principles and criteria for rigor and validity. Findings The use of this research approach can be based on several epistemologies, provided the researcher attends to the internal coherence between method and epistemology, or what the authors call “alignment.” Originality/value This study offers a number of implications for the practice of management research, as it shows how the case study approach does not commit the researcher to particular data collection or interpretation methods. Furthermore, the use of cases can be justified according to multiple epistemological orientations.

On theoretical engorgement and the myth of fair value accounting in China: a reply

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kathryn Bewley ◽  
Cameron Graham ◽  
Songlan Peng
Keyword(s):  
Accounting Standards ◽  
Movement Analysis ◽  
Fair Value ◽  
Research Approach ◽  
Fair Value Accounting ◽  
Political Factors ◽  
Content Type ◽  
Accounting Research

PurposeThis article is a reply to “On theoretical engorgement and the myth of fair value accounting in China” Nobes (2019) from the authors of “Adaptability to fair value accounting in an emerging economy: A case study of China's IRFS convergence” (Peng and Bewley, 2010) and “The Winding Road to Fair Value Accounting in China: A Social Movement Analysis” (Bewley et al., 2018).Design/methodology/approachThis article engages directly with the arguments of the criticism.FindingsThis article argues that the author of the commentary misunderstands the purpose, content and findings of both papers. By providing only a narrowly focused technical analysis of the new Chinese accounting standards, the author fails to see that their qualitative research approach reveals important, complex social and political factors at play in China's attempts to adopt modern international accounting principles. The commentary expresses a view that accounting is a neutral technology that needs only to be clearly defined and enumerated to be correctly implemented, whereas this research takes a much broader and deeper perspective. The authors seek to understand how China was able to successfully adopt fair value accounting standards in 2006, whereas an earlier attempt to introduce fair value in 1998 had led to abuse of fair value measurements and the eventual repeal of fair value regulations in 2001.Practical implicationsThis article helps clarify the purpose of qualitative accounting research, the role of theory in such research and the usefulness of theory in describing and explaining empirical case facts related to changes in accounting standards, particularly in an international context.Originality/valueThis article contributes to a better appreciation of qualitative accounting research.

E-learning and information literacy at the University of Jos

2014 ◽  
Vol 35 (8/9) ◽  
pp. 607-628 ◽  
Author(s):  
Vicki Lawal ◽  
Stephen Akintunde
Keyword(s):  
Information Literacy ◽  
Teaching And Learning ◽  
Case Study Research ◽  
Content Type ◽  
E Learning ◽  
Learning Platforms ◽  
Information Skills ◽  
The University

Purpose – The purpose of this paper is to examine the potential role of information literacy (IL) within the changing context of the e-learning environment at the University of Jos in recent years. It focuses and emphasises the role of the University library in facilitating teaching and learning through the use of e-learning platforms in teaching information retrieval skills. The paper aims to identify gaps in students’ information skills that could be addressed through IL instruction. Design/methodology/approach – The study employed a case study research design while the methodology involved the administration of structured questionnaires to the two groups of respondents. Findings – Findings from the study provide useful insights to the skills challenges experienced by students and point to a need for effective collaboration between the library, faculty and management in order to promote a better approach to learning at the institution. Originality/value – By emphasising the role of the library, the paper contributes to previous studies on e-learning at the University and provides a basis for further research in this regard.

Underutilisation of self-service libraries in Chinese cities

2016 ◽  
Vol 34 (3) ◽  
pp. 521-538 ◽  
Author(s):  
Lihong Zhou ◽  
Yaqian Song ◽  
Tong Zhou
Keyword(s):  
Case Study Research ◽  
Capital City ◽  
Role Of Government ◽  
Chinese Cities ◽  
Content Type ◽  
International Borders ◽  
Large Populations ◽  
Self Service

Purpose Self-service libraries (SSLs) have been regarded as an effective approach to provide convenient book services to the enormously large populations of China’s cities. These SSLs are in fact automatic book service machines, which provide a combination of services, including reading card issuing, book lending and returning, and book reservations and collection. However, despite acclaimed success, SSL services are not well received by patrons and are underutilised. The purpose of this paper is to identify and understand the causes of the underutilisation of SSL services in Chinese cities. Design/methodology/approach This study adopted an inductive approach and a case study research design. The SSL services in Wuhan, the capital city of Hubei Province, were adopted as the case study, in which 20 public librarians, SSL workers and managers, and library patrons were approached and interviewed using semi-structured question scripts. The interview data were analysed using a thematic analysis approach. Findings The analysis pointed to 13 causes in three main themes: management problems, service limitations, and the implicit role of government. Further conceptualisation of the findings revealed that the underutilisation of SSL services has resulted from the absence of a patron-centric perspective and the negligence of patrons’ needs and requirements. Therefore, to increase the popularity and usage of SSLs, it is necessary to develop patron-centric management mechanisms through which patrons’ needs and requirements can be effectively understood and responded to. Originality/value This study aims to develop specific suggestions to improve the usage of SSLs. Furthermore, although this study focuses on SSL development in China, this research can provide useful suggestions and implications that can be shared across international borders.

Assessing and managing the impact of COVID-19: a study of six European cities participating in a circular economy project

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Cristiana Parisi ◽  
Justyna Bekier
Keyword(s):  
Performance Management ◽  
Case Study Research ◽  
Comparative Case Study ◽  
Research Approach ◽  
Content Type ◽  
Measurement Systems ◽  
European Project ◽  
Performance Measurement Systems ◽  
The Impact

PurposeThis paper aims to explore the role of performance measurement systems as technologies of government for the assessment and management of the effects of COVID-19 in the context of six cities involved in a large European project.Design/methodology/approachBased on the field study of a large European project, this paper relies on a comparative case study research approach (Yin, 2003). This research design allows insights into the role of central and local key performance indicators (KPIs) in managing the ongoing pandemic.FindingsThis paper explores the role of accounting in the assessment of the COVID-19 pandemic. Its findings illustrate how the “adjudicating” and “territorialising” roles (Miller and Power, 2013) of local and central accounting technologies rendered the COVID-19 pandemic calculable.Originality/valueThis paper connects central and local performance management systems in the context of the COVID-19 pandemic. It relies on a governmentality approach to discuss how different programmes and the relative KPIs were impacted by the ongoing global crisis.

Toward an Egyptian managerial framework based on crowdsourcing for open innovation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Metwaly ◽  
Ali ElKattan ◽  
Menatalla Kaoud
Keyword(s):  
Qualitative Research ◽  
Case Studies ◽  
Open Innovation ◽  
Case Study Research ◽  
Research Approach ◽  
Content Type ◽  
Daily Work ◽  
Advantages And Disadvantages ◽  
High Degree

PurposeThe purpose of the presented research paper is to explore the different aspects of crowdsourcing and its evolution over time. Supported by three different case studies, the research focuses on the different factors that affect crowdsourcing for open innovation. Moreover, the findings give us a proposed managerial framework to be considered when adopting crowdsourcing in addition to factors that proved its huge effect on crowdsourcing activities.Design/methodology/approachA qualitative research approach for this research was the most convenient. It focuses on providing an in-depth understanding of the phenomena. Qualitative research represents the views and perspectives of the participants in a study besides it is driven by a desire to explain these events, through existing or emerging concepts (Yin, 2016). Adopting a case study research method that investigates a contemporary phenomenon (the “case”) in depth and within its real-world context, especially when the boundaries between phenomenon and context may not be evident (Yin, 2018) as in crowdsourcing based business model for open innovation.FindingsThe researchers presented the benefits and challenges when considering crowdsourcing establishing a managerial framework for open innovation. Additionally, the researchers identified the different factors that highly affect crowdsourcing proposing a model that can be used for adopting crowdsourcing. The research also presented insights about how crowdsourcing was introduced in the Egyptian market and how it evolved through the years.Research limitations/implicationsThe study had some limitations to be considered in the following work. Company X used crowdsourcing within a high degree of limitations and confidentially consequently, restricting the effects and results of crowdsourcing. Another limitation was that the study has been only qualitative, and the addition of the quantitative approach will numerically support the findings. Moreover, the research depended on the businesses only as of the source of information and neglected the crowd sample.Practical implicationsThe main aim of this study was to address the lack of research evidence on what it means to adopt crowdsourcing for open innovation in Egyptian firms. The authors have done so by adopting three case studies which enabled them to directly observe and report on the daily work of trust CEOs, with special attention to the practices. Whereby, these executives made themselves knowledgeable for all practical purposes, as dictated by their specific job. Accordingly, the first major contribution of the present research is that it provides much-needed empirical data on the actual practices of crowdsourcing in three Egyptian, yet international companies. Moreover, the results could be used as a guideline when considering crowdsourcing activities highlighting the advantages and disadvantages of such activities.Originality/valueThe paper discusses different perspectives of crowdsourcing presenting a new categorization for its types. Moreover, how these types have been used especially in the Egyptian market. On the other hand, the paper investigated and documented three different sized companies' experiences utilizing crowdsourcing for innovation. The collected information was used to suggest a new model by which companies can avoid the difficulties others had. Moreover, the research highlighted the benefits and challenges of using crowdsourcing for open innovation.

Leadership role in implementing Lean Six Sigma – a cross case analysis of KPO/BPO service organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Naresh N. Motiani ◽  
Abhay Kulkarni
Keyword(s):  
Leadership Style ◽  
Case Study Research ◽  
Implementation Process ◽  
Leadership Competencies ◽  
Lean Six Sigma ◽  
Leadership Role ◽  
Content Type ◽  
Implementation Challenges

Purpose The purpose of this paper is to study the role of leadership in implementing Lean Six Sigma (LSS) in a knowledge process outsourcing/business process outsourcing (KPO/BPO) service environment. KPO/BPO organizations present unique operational challenges such as client contractual obligations, young worker age profile, high attrition, dynamic outsourced business processes, technological disruptions to list a few. To implement LSS in such an environment, leadership plays a crucial role. While it is known that leadership is a critical success factor for LSS implementation, their role in a recently evolved KPO/BPO sector is hardly studied leading to high failures. The present study aims to address this gap. Design/methodology/approach A qualitative case study research method is used. A case study protocol consisting of research outline, data collection plan, interview schedule and list of expert reviewers was prepared. A semi-structured interview schedule of the case organization was used that covered exploring the leadership role in terms of their leadership style, communication, employee engagement and their ability to guide program in entire LSS implementation process. Further depth is obtained by considering dimensions of LSS implementation process such as actors involved, processes adopted, performance outcomes, implementation challenges and competency requirements. Primary and secondary data from two case studies yielded rich insights and helped to answer the research questions around role of leadership in LSS implementation for the KPO/BPO service environment. Findings This research case study demonstrates key leadership competencies that lead to successful implementation of LSS in two KPO/BPO organizations. To handle implementation challenges, a combination of LSS and transformation style of leadership style was observed. Leadership role focussed on coaching and empowering, rather than telling and controlling. Apart from the 17 leadership competencies seen in published literature, the authors observed 12 specific competencies (7 interpersonal and 5 LSS) in two case organizations that enabled effective LSS implementation. This study also gives an in depth understanding of the leadership role and enabling competencies during LSS implementation. Research limitations/implications Because of the inherent limitations of case study research method, researchers and practitioners must be cautious to the extent of generalization of findings and the conclusions. Practical implications Positioning leadership to managing the LSS implementation in KPO/BPO service operations helps in innovative adaption of standard improvement methodologies (such as LSS) to address their specific problems and deliver on the overall organizational goals. Originality/value Current study explores in depth how leadership role impacts LSS implementation in two KPO/BPO case organizations. Studies focussing on LSS service operations model in a KPO/BPO environment are not extensively published, especially those covering leadership role during LSS implementation.

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