What do acquisition activities really cost? A case study in Estonian university libraries

2015 ◽  
Vol 36 (6/7) ◽  
pp. 511-534 ◽  
Author(s):  
Kate-Riin Kont
Keyword(s):  
Relevant Literature ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
University Libraries ◽  
Content Type ◽  
Acquisition Process ◽  
Cost Behavior ◽  
The Difference ◽  
Acquisition Processes

Purpose – The purpose of this paper is to mainly find out how well is time-driven activity-based costing (TDABC) suits for a university library setting in Estonia. For this purpose, all activities related to acquisitions process were identified and recorded in detail, and the cost of all these activities related to acquisition process in Estonian university libraries based on the example of the TDABC method were anlyzed. Design/methodology/approach – The data used in this paper is based on a review of relevant literature to provide an overview of the concept of the different cost accounting methods suitable for the measurement of the acquisition process. Through a case study, conducted among Estonian university libraries, the TDABC approach was used to analyze the acquisition process in university libraries. More specifically, the acquisition process studied concerned print format books, audiovisual documents and sheet music, and covered acquisition processes such as receipt of orders, ordering documents, communication with bookshop (if necessary), receiving documents and communication with the customer. Findings – On the basis of the current study it can be said the TDABC methodology seems to be one of the best tools for understanding cost behavior and for refining a cost system for university libraries. While analyzing the results, it appeared that the difference in time and cost for acquiring a document can be remarkable and concerns both – acquiring foreign documents (documents from other countries) and acquiring domestic documents, and between the university libraries chosen for the current study. Originality/value – The subject of cost accounting as a performance measurement method is in general an unexplored field in Estonian university libraries. Time guidelines for acquiring the documents were, however, quite common in the 1980s in the USSR, including Estonia. Soviet-wide regulatory documents were issued on all library work processes, but each library could still implement their own rules. In the 1990s, the regulations were consigned to oblivion. Very few cost surveys involving different library activities have been carried out in Estonia and none have been published. Where such studies have been conducted, the results remain for internal use only.

How to optimize the cost and time of the acquisitions process?

2015 ◽  
Vol 34 (2) ◽  
pp. 41-50 ◽  
Author(s):  
Kate-Riin Kont
Keyword(s):  
Relevant Literature ◽  
Optimization Methods ◽  
Activity Based Costing ◽  
University Libraries ◽  
New Developments ◽  
Content Type ◽  
Cost System ◽  
Cost Behavior ◽  
The Cost ◽  
Print Format

Purpose – The purpose of this paper is to focus on the history and new developments of the optimization and analysis of acquisitions costs. More specifically, the acquisition cost and time optimization methods studied concern primarily print format books. Though e-books have begun to be developed more and more, the print format books – both scientific books and textbooks – are still very important for university libraries and continue to pour into acquisition activities. Design/methodology/approach – The data used in this paper are based on a review of relevant literature to provide an overview of the different concepts of the budget allocation and cost accounting methods suitable for the optimizing cost and time of the acquisition process. Different methods are described via reviewing example studies. Findings – On the basis of the current study, it can be said that the acquisitions procedure is more labor-intensive than any other library procedure both historically and nowadays. Nonetheless, the routines of acquisitions have been fairly well fixed over the years and constantly have searched for new ways to reduce costs. The most popular methods to control the acquisitions budget have been centralized and cooperative acquisitions, using vendors for acquiring library materials, customer-based acquisitions, and price indexes. New costing methods described, like activity-based costing and time-driven activity-based costing methodologies seem both to be the best tools for understanding acquisitions cost behavior and for refining a cost system for university libraries. Originality/value – This paper raises a perspective in library acquisitions management that has not been dealt with before. Namely, it explores how the library materials selection moved from intrinsic wisdom of bookish librarians and “just in case” inventory model to “purchase by customer suggestion” model. In addition, how libraries moved from acting on the basis of guesses to examine the cost breakdown of the acquisitions-related activities in a library.

Post-worldview? A dialogic meta-narrative analysis of North-South, South-South, and Southern theory

2017 ◽  
Vol 19 (2/3) ◽  
pp. 65-77
Author(s):  
Brian D. Denman
Keyword(s):  
International Education ◽  
Narrative Analysis ◽  
Comparative Education ◽  
Relevant Literature ◽  
Global South ◽  
Point Of View ◽  
Discursive Practice ◽  
Content Type ◽  
The Difference ◽  
Subject Material

Purpose Utilising dialogic meta-narrative analysis, a form of inquiry based on examining the difference between voices in meaningful and relevant dialogue (Wegerif, 2006, p. 347), the purpose of this paper is to present an examination of three relevant works on theories of the global South for identifying educational patterns, themes, and biases from the worldview perspectives of the respective authors. Design/methodology/approach In comparative and international education “qualitative” research, the acceptance of differing points of view and reference have often resulted in a fragmented and fractitious affirmation of cultural relativity, whereby the pursuit of truth (Veritas) has been replaced by the pursuit and contestation of a plurality of knowledges and truths. Davies defines this as “discursive practice”, which refers to the way discourse and the production of selves produce and reconstitutes one’s social and psychological realities (Davies, 1999, p. 88). The positional and discursive worldviews relative to “other” are not only dependent on locational, contextual, and time (Zeitgeist) dimensions, but also on disciplinary methodological foundations and subjective interpretations of both experience and choice. Findings The analysis of the three scholarly works identifies issues of comparative education research from a dialogic and dialectic perspective, suggesting that relativistic notions of research are required and necessary in order to expand horizons and “break out of the box” to broaden one’s imagination. Research limitations/implications The questions raised by all three worldviews require further research: Who pays? Who benefits? Should the field contest the positional points-of-reference of comparativists? Should theory and mode of inquiry be made more clear in order to understand and discern the positional authority of the researcher and the researched? Should relevant literature addressing subject material involve greater scrutiny – if not collaboration – between scholars from different worldview perspectives? Practical implications Subjectivity, validation and significance of findings contribute to dissemination and advancement of knowledge, and if not robust or rigorous, are simply another point of view. Originality/value This is a new paradigmatic approach to problematising comparative and international research from three positional worldviews. The value in problematising the three worldviews helps to delve deeper into the issues at hand regarding the global South.

Organization of work in Estonian university libraries: a review and survey

2014 ◽  
Vol 115 (9/10) ◽  
pp. 452-470
Author(s):  
Kate-Riin Kont ◽  
Signe Jantson
Keyword(s):  
Online Survey ◽  
Task Complexity ◽  
Relevant Literature ◽  
Work Organization ◽  
Work Load ◽  
University Libraries ◽  
Job Descriptions ◽  
Organization Of Work ◽  
Content Type ◽  
Job Duties

Purpose – The aim of the current article is to investigate satisfaction of the staff of Estonian university libraries with the organization of work by analyzing characteristics, aspects and dimensions of the work, such as self-realization and skills realization opportunities, task complexity, task interdependence and fair division of tasks. Design/methodology/approach – The data used in this paper is based on a review of relevant literature to provide an overview of the concept of work organization, and the results of the original online survey created by the paper’s authors, conducted among Estonian university libraries. The results are interpreted on the basis of direction in the literature, and the authors’ opinions, based on our long-term working experience in Estonian academic libraries. Findings – Although a number of Estonian university librarians were mostly satisfied with the division of labor within their departments, the respondents feel that duties in the library as a whole should be reorganized and workloads should be divided more equally. Almost half of the respondents have performed (in addition to their main job) duties that are not included in their job descriptions. Originality/value – To the best of the authors’ knowledge, no research has been previously carried out in the Estonian library context into work organization and coordination. Based on the current study, it can be concluded that the biggest challenge for university libraries in Estonia is to fixate clearly job descriptions and work procedures, divide job duties fairly and guarantee balanced work load. Additional duties should be accompanied with additional remuneration.

Impact of e-court systems implementation: a case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rozha Kamal Ahmed ◽  
Khder Hassan Muhammed ◽  
Ingrid Pappel ◽  
Dirk Draheim
Keyword(s):  
Relevant Literature ◽  
Appellate Court ◽  
Court Case ◽  
Analysis Tool ◽  
Regional Government ◽  
Court System ◽  
Kurdistan Region ◽  
Design Data ◽  
Content Type

Purpose E-court systems automate court processes and provide better case administration with more effective and efficient justice delivery. This paper aims to present the e-court system in the Sulaimaniyah Appellate Court in the Kurdistan Region of Iraq as a case study. It identifies significant improvements after adopting the system. Design/methodology/approach This study used a qualitative approach with an exploratory case study design. Data collected from a triangulation of three sources through structured expert interviews with 30 stakeholders, personal observations by two of the authors, supported by analyzing current relevant literature. R package for Qualitative Data Analysis was the analysis tool. Findings Findings showed 10 improvements that enhanced court efficiency and effectiveness concerning better case administration, a more transparent process and increased court case security. Research limitations/implications This research is limited to improvements after adopting an e-court system. Practical implications This research provides a foundation for practitioners who are on the way to implement the e-court system and serves the decision-makers in the Kurdistan Regional Government to plan future expansion in the region. Originality/value This research focuses on the e-court system in the Kurdistan Region of Iraq. It is implemented as a first e-service to be a pilot for a broader plan to integrate all appellate courts in other cities in the Kurdistan of Iraq, hence, stepping toward the implementation of e-government.

The evolution of the pathways of innovation strategies in the automotive industry. The case of Fiat Chrysler Automobiles

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Elena Candelo ◽  
Ciro Troise ◽  
Diego Matricano ◽  
Amedeo Lepore ◽  
Mario Sorrentino
Keyword(s):  
Automotive Industry ◽  
Open Innovation ◽  
Relevant Literature ◽  
Theoretical Framework ◽  
Knowledge Flows ◽  
Historical Period ◽  
Content Type ◽  
Innovation Activities ◽  
Innovation Strategies

PurposeFundamental management innovations have been ideated and developed in the automotive industry. Over the years, carmakers have radically modified their innovation strategies. Currently, carmakers are increasingly adopting open innovation approaches, moving from a closed to open innovation paradigm. The aim of this paper is to reconstruct the evolution of the innovation activities performed by carmakers and to propose an original periodisation of innovation strategies in the automotive industry since its origins.Design/methodology/approachThis paper analyses the relevant literature and proposes a theoretical framework that defines how innovation strategies have changed from the birth of the automotive industry to current times. A detailed in-depth case study of Fiat Chrysler Automobiles (FCA), one of the top ten global carmakers, is used to corroborate the theoretical framework. The case study reconstructs the entire evolution of the innovation strategies of the company from its origins to the present day.FindingsThe paper proposes an original periodisation by identifying three evolutionary phases of innovation strategies pursued by carmakers: “internal innovation”, “collaborative innovation” and “towards open innovation”. Each phase embraces a historical period, and for each period, the most relevant managerial aspects, as well as the types and direction of knowledge flows for fostering innovation, are analysed. The case study provides clear evidence that FCA has undergone the three above-cited phases in fostering its innovation strategies.Originality/valueThe study reconstructs the evolution of the innovation strategies performed by global carmakers, proposing an original periodisation of the transitions that occurred in practice in the automotive industry. This paper is among the first to explore the evolution of innovation strategies in the automotive industry since its origins to date and to highlight the salient differences that have occurred over time.

Strategies for sustainable services in academic libraries

2016 ◽  
Vol 37 (6/7) ◽  
pp. 298-307
Author(s):  
Dianne Cmor
Keyword(s):  
Staff Development ◽  
Academic Libraries ◽  
Large Scale ◽  
University Libraries ◽  
Content Type ◽  
Sustainable Services ◽  
Technological University ◽  
Structured Communication ◽  
Practical Implications

Purpose The purpose of this paper is to explore distinctive yet simple strategies for sustainability in academic libraries focussing on structured communication templates for stakeholders, pre-planned daily programming, and regularized, self-sustaining staff development. Design/methodology/approach Case study of unique strategies implemented at Nanyang Technological University Libraries. Findings Each of the three strategies has been successfully launched though they are at various stages of maturity. The first two strategies (structured communication templates and daily programming) have been implemented quite recently, whereas the staff development programme has been running for some time. Findings indicate that sustainability in all of these cases is directly linked to good planning which either minimizes daily, weekly or monthly work, and/or helps to clarify goals and focus action. Practical implications These strategies are feasible, transferable, malleable, and impactful such that other academic libraries with varying staffing structures can adopt and adjust them to their local needs. Originality/value Implementing simple sustainable services and strategies can have real impact and can provide alternatives to large-scale projects that may be too resource intensive for many to undertake on a regular basis.

Environmental area conservation through urban planning: case study in Dhaka

2019 ◽  
Vol 12 (1) ◽  
pp. 55-71
Author(s):  
Kasphia Nahrin
Keyword(s):  
Urban Planning ◽  
Agricultural Land ◽  
Relevant Literature ◽  
Environmental Conservation ◽  
Conservation Strategies ◽  
Groundwater Depletion ◽  
Land Conversion ◽  
Conservation Area ◽  
Content Type

Purpose There are some environmentally critical areas (ECAs) in cities such as flood flow areas, agricultural land, canals, rivers, water bodies, forests and hills that need to be conserved from land transformation. The purpose of this paper is to review the compliance, challenges and significance of urban planning, and to develop a contextual framework of urban planning for environmental area conservation to improve the urban environment in case study city Dhaka, the capital of Bangladesh. Design/methodology/approach This research is based on a qualitative thematic analysis of the available relevant literature. Findings This research identified non-compliance of the contemporary urban plans such as indiscriminate land conversion activities in the ECAs. Conflicting interests between the urban plans concerning protection of the conservation areas and business interests of the community people and the real estate development companies are identified as the major challenges. Dhaka faces several environmental problems such as loss of biodiversity and ecosystem, waterlogging, flooding, pollution, reduction of vegetation, groundwater depletion, temperature increase and a reduction in agriculture and fishing because of land conversion in the ECAs. Practical implications Urban planning with effective conservation area management, conflict resolution through communication and participation, creation of economic opportunity to generate income from the ECAs and assessment of the conservation strategies and interventions might ensure environmental conservation in Dhaka. Originality/value The conceptual framework of urban planning for environmental conservation is innovative as this could be a basis for other cities in Bangladesh and in other developing countries.

Experiences of international tourists with healthy signature foods: a case study in Malacca

2019 ◽  
Vol 122 (6) ◽  
pp. 1869-1882 ◽  
Author(s):  
Mageswari Kunasegaran ◽  
S. Mostafa Rasoolimanesh ◽  
Sofiah Kadar Khan
Keyword(s):  
Cultural Values ◽  
Relevant Literature ◽  
Tourism Industry ◽  
Tourist Destination ◽  
Content Type ◽  
Tourist Gaze ◽  
Tourist Destinations ◽  
Holistic Understanding ◽  
Gaze Theory

Purpose The purpose of this paper is to investigate the experiences of international tourists with healthy signature food at a tourist destination, and explore the perceptions of food providers regarding the preparation of healthy signature foods. Healthy signature food at tourist destinations has become a crucial factor that can determine whether tourists revisit a tourist destination. The relevant literature review and Urry’s tourist gaze theory indicate that there is a lack of previous research on healthy signature foods among international tourists and food providers. The current study addresses this gap by providing a holistic understanding of healthy signature foods and how they have led to a culture of healthy eating in the tourism industry. Design/methodology/approach A case study was conducted in Malacca, a World UNESCO Heritage Site, to identify the experiences of international tourists with local signature foods. A purposive sampling method was selected to gather information from international tourists and food providers. The data were collected through semi-structured interviews to gain a detailed perspective of healthy signature foods. Findings The results revealed four thematic analysis outcomes, namely, memorable food experiences, food hygiene consciousness, cultural values and tourist happiness, which directly impact tourists’ satisfaction and intention to revisit. Additionally, aspects such as type of trip, trip frequency and the purpose of the trip influenced tourists’ experiences with healthy signature food. Furthermore, it was found that the selected food providers prepared their meals according to the standard procedures. Originality/value The current study extends Urry’s tourist gaze theory by exploring tourists’ perceptions of healthy signature food as well as exploring the way the food is prepared. Healthy signature food has much potential as a means of attracting and sustaining international tourists at tourist destinations. Furthermore, it strengthens the supply chain relationship between international tourists (customers) and food providers (suppliers) in the food tourism industry.

Explaining implementation difficulties associated with activity-based costing through system uses

2018 ◽  
Vol 19 (1) ◽  
pp. 181-198 ◽  
Author(s):  
Elodie Allain ◽  
Claude Laurin
Keyword(s):  
Resistance To Change ◽  
Insurance Industry ◽  
Insurance Company ◽  
Activity Based Costing ◽  
General Applicability ◽  
Content Type ◽  
Cost System ◽  
Scope Of Application ◽  
Costing System

Purpose The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost system. Design/methodology/approach The authors conducted a case study in a French insurance company. Three successive research periods were undertaken: from March to August 2005, between October 2008 and June 2009, and in 2012. In total, 51 interviews were conducted during these periods. Other useful information was also collected through conversations, observation, and through the consultation of internal documents. Findings The results show that designing a cost system aimed at being simultaneously used in controlling and enabling ways can generate important difficulties. Furthermore, the results show that attempting to get around these difficulties could result in investing significant amounts of resources with no guarantee of success. Research limitations/implications Beyond the difficulties of extending the scope of application of case studies, the study was conducted in an organization involved in the insurance industry which could further limit its general applicability. Practical implications Based on the experience at Rassura, the authors argue that managers should be aware that designing and implementing a cost system that can simultaneously be used in both controlling and enabling ways is a very difficult, if not an insurmountable challenge. Originality/value The results highlight that one important characteristic of a cost system, how it is used, could explain, at least partially, implementation difficulties related to technical challenges, resistance to change and lack of resources.

An activity-based costing approach for detecting inefficiencies of healthcare processes

2015 ◽  
Vol 21 (1) ◽  
pp. 55-79 ◽  
Author(s):  
Lorella Cannavacciuolo ◽  
Maddalena Illario ◽  
Adelaide Ippolito ◽  
Cristina Ponsiglione
Keyword(s):  
Process Management ◽  
University Hospital ◽  
Management Tool ◽  
Accounting System ◽  
Methodological Framework ◽  
Activity Based Costing ◽  
Healthcare Organizations ◽  
Significant Information ◽  
Content Type

Purpose – The purpose of this paper is to set out a methodological framework to investigate how the integration of an activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare organizations in identifying the inefficiencies related to their diagnostic therapeutic pathways (DTP) and related reengineering interventions. Design/methodology/approach – The BPM-ABC methodological framework has been applied to the case of a specific surgery pathway, at the Orthopaedic Division of a University Hospital in Italy. Findings – The case-study described in the paper points out: first, how the Business Process Management (BPM)-ABC methodology is able to produce significant information about consumed resources and the costs of the activities, useful to highlight opportunities for DTPs improvement; second, the barriers related to a pre-existing accounting system based on cost centres that can hinder the implementation of the BPM-ABC model. Practical implications – The case study points out the role of the ABC as a management tool for supporting decision-making processes. The ABC allows inferring information for two purposes. First, ABC supports a cost containment process as it allows highlighting the most cost-consuming activities and resources. Second, the ABC allows identifying reengineering paths, distinguishing between incremental and radical ones. Originality/value – This study represents a remarkable reference raising the awareness of the pivotal role accounting systems play in the management of the organizational processes.

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