scholarly journals The incidence and perceived managerial merit of customer accounting in New Zealand

2015 ◽  
Vol 27 (4) ◽  
pp. 466-485 ◽  
Author(s):  
Farzana Aman Tanima ◽  
Ken Bates
Keyword(s):  
New Zealand ◽  
Industrial Sector ◽  
Marketing Management ◽  
Survey Method ◽  
Content Type ◽  
Profitability Analysis ◽  
Current Usage ◽  
Survey Results ◽  
The Individual

Purpose – Two prior survey papers on the use and perceived merit of customer accounting (CA) practices, one in Australia and one in New Zealand (NZ), disclosed contrasting results with confusing elements. The purpose of this paper is to replicate and extend previous survey research in order to update and clarify our understanding of CA practices in NZ. Design/methodology/approach – Within a contingency theory framework, a mail questionnaire survey is used to measure the use and perceived merit of CA practices in NZ and investigate their relationship with six contingent factors: competitive strategy, market orientation, environmental uncertainty, costing methodology, company size and industrial sector. Findings – Mean CA usage and perceived merit scores in NZ in 2009 are much higher than was found in NZ in 2007 and similar to those found in Australia in 2002. A significant gulf between usage rates of historical and forward-looking CA measures is now found in NZ. There is strong evidence for a positive contingent relationship between the marketing concept of marketing management and both the use and perceived merit of historical CA measures. Also found is a significant positive relationship between the customer concept of marketing management and the use and perceived merit of customer profitability analysis at the individual customer level. Research limitations/implications – The survey method used prevents follow-up questions and clarification of ambiguities, but the survey results do provide new insights and potential avenues for further research. Originality/value – This survey provides researchers, teachers and firms using or considering using CA practices, with an improved understanding of current usage and perceived merit of CA practices in NZ companies.

scholarly journals SOSIALISASI TEMPE SEBAGAI MAKANAN ORGANIK DAN SEHAT KEPADA IBU RUMAH TANGGA DI KOTA TANGERANG SELATAN

2018 ◽  
Vol 2 (2) ◽  
pp. 92-103
Author(s):  
Anastasi Tatik Hartanti ◽  
Yasinta Ratna Esti Wulandari ◽  
Rory Anthony Hutagalung ◽  
Tati Barus
Keyword(s):  
Success Rate ◽  
Community Service ◽  
Food Processing ◽  
Healthy Food ◽  
The Other ◽  
Survey Method ◽  
Community Knowledge ◽  
Survey Results ◽  
Strongly Agree

Tempeh is a traditional Indonesian food that has many advantages as food and the process of making it is quite simple. However, the community knowledge about tempeh and the skills to produce healthy tempeh are still low. This community service aimed to increase the knowledge about tempeh and to improve the skills of its manufacturers in making healthy and good quality tempeh. The activities were carried out for mothers living in Villa Dago Tol complex, Ciputat, South Tangerang 15414, by using the methods of counseling, demonstration, and mentoring. Monitoring was conducted to measure the success rate of participants in producing healthy tempeh. The level of community knowledge about tempeh was evaluated through survey method. The results of counseling, demonstration, and mentoring succeeded in improving the participant skills as seen from the participants' success in following the healthy tempeh-making procedure. The results were also reinforced by the results of monitoring where all participants managed to create healthy tempeh. Survey results showed participants’ increasing knowledge of healthy tempeh and motivation in producing healthy tempeh. Assessment of participants showed good results, especially in improving knowledge (73% stated strongly agree and the rest agree). The ability of the facilitators in delivering the material was also considered good by the participants (92% stated strongly agree and the rest agree). As a follow-up, the participants suggested that the training be extended to the other communities and the training also include a variety of topics such as the manufacturing of tofu, healthy food processing, sewing, and many others.

scholarly journals Understanding coaching efficacy in education through activity systems: privileging the nuances of provision

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rachel M. Lofthouse ◽  
Anthea Rose ◽  
Ruth Whiteside
Keyword(s):  
Activity Systems ◽  
Content Type ◽  
Coaching Efficacy ◽  
Range Of Functions ◽  
Cultural Historical Activity ◽  
The Individual ◽  
Specific Challenge

PurposeThe research demonstrates the role of activity systems based in Cultural Historical Activity Theory as a means of analysing characteristics and efficacy of specific provisions of coaching in education.Design/methodology/approachThree examples of coaching in education were selected, involving 51 schools in England. The three examples were re-analysed using activity systems. This drew on existing evaluation evidence, gathered through interviews, questionnaires, focus groups and recordings of coaching.FindingsIn each example, the object of the coaching was to address a specific challenge to secure the desired quality of education. Using activity systems it is possible to demonstrate that coaching has a range of functions (both intended and consequential). The individual examples illustrate the potential of coaching to support change in complex and diverse education settings.Research limitations/implicationsThe use of existing data from evaluations means that direct comparisons between examples are not made. While data were collected throughout the duration of each coaching programme no follow-up data was available.Practical implicationsThe analysis of the examples of coaching using activity systems provides evidence of the efficacy of specific coaching provision in achieving individually defined objectives related to sustaining and improving specific educational practices.Originality/valueThe research offers insights into how coaching in education might be better tuned to the specific needs of contexts and the challenges experienced by the individuals working in them. In addition, it demonstrates the value of activity systems as an analytical tool to make sense of coaching efficacy.

Teacher coaching in New Zealand secondary schools: an exploratory study

2019 ◽  
Vol 8 (2) ◽  
pp. 70-85
Author(s):  
Paul Nathan Bennett
Keyword(s):  
New Zealand ◽  
Secondary Schools ◽  
Small Sample Size ◽  
Small Sample ◽  
Social Construct ◽  
Content Type ◽  
Evaluation Strategies ◽  
Development Approach ◽  
The Individual ◽  
Teacher Coaching

Purpose The purpose of this paper is to explore how teacher coaching is being implemented in New Zealand secondary schools. Design/methodology/approach A pragmatic mixed methods approach was identified as the most suitable. A dominant qualitative approach, using a sequential design, incorporating triangulation of methods and perspectives across time, provided an appropriate research design framework. Findings The findings indicate that teacher coaching is a popular professional development approach that has been enthusiastically implemented throughout New Zealand secondary schools. The four factors of purpose, evaluation, training and funding have been shown to be interrelated factors operating in New Zealand teacher coaching programmes. These factors are perceived to have an influence on teacher coaching programmes achieving their stated objectives. Research limitations/implications A limitation of this study is that it provides a snapshot of teacher coaching in New Zealand secondary schools, and the snapshot presented is constantly changing. A methodological limitation of the study related to the 28 per cent response rate of the questionnaire and the small sample size used for the interview phases. Practical implications This study encourages school leaders to consider if they have defined teacher coaching in the context of their programmes and articulated their objectives. They are persuaded to think about how they could design robust evaluation strategies and targeted training. Social implications The findings show the concept of teacher coaching is a social construct that is influenced not only by unique environmental contexts but also the individual perceptions of all those involved. Originality/value This study provides new knowledge in relation to how and why teacher coaching is being used and the factors that influence whether programme objectives are achieved.

A survey of capital budgeting practices used by firms in Barbados

2018 ◽  
Vol 16 (4) ◽  
pp. 564-584
Author(s):  
Philmore Alleyne ◽  
Shantelle Armstrong ◽  
Marissa Chandler
Keyword(s):  
Net Present Value ◽  
Cultural Practices ◽  
Contingency Theory ◽  
Capital Budgeting ◽  
The Body ◽  
Capital Projects ◽  
Content Type ◽  
The Individual ◽  
Self Administered Questionnaire

PurposeThis paper aims to examine the capital budgeting practices used by firms in Barbados using contingency theory.Design/methodology/approachThe study involves the use of a self-administered questionnaire sent to the individual responsible for capital budgeting decisions (either the accountant, financial controller or senior manager) in each of the firms selected. In total, 41 completed questionnaires are received; 12 follow-up interviews are conducted with respondents to indicate the reasons for use and non-use of capital budgeting practices.FindingsCapital budgeting practices are not widely used by firms in Barbados. The payback method (PBM) is determined to be the preferred method of choice because of its simplicity, agility and cultural practices. Based on contingency theory, organisations in Barbados believe that the PBM is a better fit for them. Top management drives the capital budgeting process with crude and non-traditional methods for the acceptance of capital projects. While there are no statistically significant differences in the capital budgeting practices used in different sectors, professional accountants are more likely to use net present value and sensitivity analysis than non-professional accountants.Research limitations/implicationsThe sample is small, and consequently, findings may not be generalisable to the population.Originality/valueThis study makes a significant contribution to the body of literature in emerging countries such as Barbados on the usage of capital budgeting practices and factors that may influence their usage. It further contributes to policymakers, practitioners, organisations and stakeholders of organisations.

Performance evaluation of lean manufacturing implementation in Brazil

2014 ◽  
Vol 63 (5) ◽  
pp. 529-549 ◽  
Author(s):  
Wagner Cezar Lucato ◽  
Felipe Araujo Calarge ◽  
Mauro Loureiro Junior ◽  
Robisom Damasceno Calado
Keyword(s):  
Lean Manufacturing ◽  
Best Practice ◽  
Industrial Sector ◽  
Individual Element ◽  
Manufacturing Companies ◽  
Lean Implementation ◽  
Content Type ◽  
Lean Principles ◽  
Lean Practices ◽  
Survey Results

Purpose – Manufacturing companies worldwide have been replacing traditional mass-production practices by lean initiatives. This translation process is progressive and may vary depending on several factors. Hence, it could be expected that the degree of adoption of the lean practices could vary significantly among industries, regions and even countries. The purpose of this paper is to explore the implementation performance of lean principles in Brazil, the paper developed a survey in the Sao Paulo Metropolitan Area, which considered 51 industries of different sizes, from several industrial segments, nationals and multinationals. Design/methodology/approach – The proposed survey was developed using as a normative framework the SAE J4000 standard – identification and measurement of the best practice in implementation of lean operation and the SAE J4001 – implementation of lean operation user manual. To measure the implementation degree of the lean practices in the researched industries, the paper proposed the utilization of two concepts: the degree of leanness (DOL) of an element of J4000 and DOL of a company. Also three hypotheses were tested, trying to establish the relationship among the DOL and firm ownership, their size and respective industrial sector. Findings – The results obtained in the survey demonstrated that the performance of lean initiative implementation is not uniform among the companies located in the researched area. Outcomes also showed that the degree of implementation of the lean practices by multinational companies was higher than that for the national firms. However, it was not possible to establish a relationship between the DOL and the size of the firms. Neither a clear and definite association between DOL and industrial sector was possible to be identified. Practical implications – For the practitioners and managers dealing with the lean implementation, this paper gives a relevant contribution because it shows how they can effectively use an existing tool to measure the implementation of the lean practices in their respective firms. Furthermore, the DOL calculation for each individual element of the J4000 standard could also be used by practitioners and managers to identify specific problems and opportunity areas where practical actions could be identified to improve the lean implementation. Originality/value – This paper contributes to the lean manufacturing theory because it proposes a theoretical way to measure the degree of implementation of the lean initiatives in the manufacturing companies. Also the survey results generate additional research material that could be used by other researchers to further explore the subject in the area.

Management control systems and organisational learning: the effects of design and use

2014 ◽  
Vol 27 (2) ◽  
pp. 169-187
Author(s):  
Shu Hui Wee ◽  
Soon Yau Foong ◽  
Michael S.C. Tse
Keyword(s):  
Control Systems ◽  
Design Methodology ◽  
Organisational Learning ◽  
Management Control ◽  
Influential Factor ◽  
Management Control Systems ◽  
Survey Method ◽  
Content Type ◽  
Empirical Results

Purpose – The purpose of this paper is to present a study on relationships between the design of management control systems (MCS), the use of MCS and organisational learning (OL). Design/methodology/approach – This study adopted a survey method. A written questionnaire was prepared and mailed out to collect quantitative data. After analysis of the empirical results, follow-up interviews were conducted to develop a deeper understanding of the empirical results. Findings – Findings of the study show that both the design and use of MCS are significantly associated with levels of OL activities in organisations, and the use of MCS is found to be a more influential factor in OL. Originality/value – This paper contributes to the accounting literature by providing empirical evidence on the relative impacts of the design and use of MCS on OL activities in organisations and the interaction between the design and use of MCS in influencing OL.

scholarly journals Using force: experiences of Belgian police officers

2017 ◽  
Vol 40 (2) ◽  
pp. 278-290 ◽  
Author(s):  
Jannie Noppe ◽  
Antoinette Verhage
Keyword(s):  
Police Officers ◽  
Online Survey ◽  
Use Of Force ◽  
Physical Force ◽  
Content Type ◽  
Individual Coaching ◽  
The Usa ◽  
Survey Results ◽  
The Individual ◽  
Insight Into

Purpose The purpose of this paper is to gain insight into the type of force that is most frequently used by Belgian police officers in their daily activities, and to examine the individual and contextual triggers that result in using force. Design/methodology/approach First, the results of an online survey of police officers in three Belgian local police zones are presented. Second, qualitative data are used to gain more insight into the factors, individual as well as contextual, that influence the decision to use force. Findings The survey results indicate that the officers in the sample rarely use force. When force is used, the type of force used is typically situated on the lower end of the continuum (verbal and physical force without a weapon). The interview data suggest that suspect resistance, the behaviour of the suspect in general and the character and personality of the police officer have an influence on the use of force. Practical implications The authors conclude that police officers should be provided not only with training on typical situations, but also with training to handle unpredictable cases, as well as individual coaching and aftercare. Increased transparency and reporting of the use of force and evolutions thereof could provide basic information to develop training, coaching and aftercare. Originality/value Although there has been plenty of academic attention given to the factors that determine proper use of force by the police, most research in this field is based on police experiences abroad (such as in the USA).

Capacity utilization in industrial sector: a structured review and implications for future research

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahipal Singh ◽  
Rajeev Rathi ◽  
Mahender Singh Kaswan
Keyword(s):  
Capacity Utilization ◽  
Industrial Sector ◽  
Estimation Methods ◽  
Current Status ◽  
Survey Method ◽  
Productivity Improvement ◽  
Content Type ◽  
Industry Level ◽  
Industrial Sectors ◽  
The World

Purpose This paper aims to uncover the significance of capacity, capacity utilization (CU) and its role in the quality and productivity improvement in an industrial environment. Besides, the current study is also aiming to explore the various ways to estimate CU and its status across the world. Design/methodology/approach In the present study, a comprehensive literature review on capacity and CU is carried out to expose the research direction in the field of CU. This work is primarily focused on capacity, CU and their estimation methods based on the research in various industries of different countries and current status in present scenario across the world. Findings The literature reveals that CU estimation is carried out by some government/central agencies at the national or sector level rather than the industry level in most of the productive nations. As far as industrial growth is concerned, capacity management should be carried out at a particular industry level so that engineering managers can be able to find out loopholes for huge capacity waste within the plant. It is observed that CU in the industrial sectors mainly computed by time series method, survey method, economic approach and engineering approach worldwide. Research limitations/implications This paper tries to cover almost all research work in the field of CU in various industrial sectors. However, the organizations which are producing the product with limited demand may get benefit inadequately. Practical implications This paper provides a vision to management toward productivity improvement through optimal utilization of available resources. As in most organizations, CU issues are much neglected areas. Originality/value This paper provides valuable insights on capacity and CU in the industrial sector across the world. Besides, it focused on comprehensive literature of capacity and various methods to estimate CU in industrial sectors.

Modeling collaborative consumption by extending self-determination theory: an emerging economy perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aashish Garg ◽  
Muskan Sachdeva ◽  
Simarjeet Singh ◽  
Pooja Goel
Keyword(s):  
Self Determination Theory ◽  
Economic Benefits ◽  
Self Determination ◽  
Survey Method ◽  
Cross Sectional Survey ◽  
Collaborative Consumption ◽  
Cross Sectional ◽  
Content Type ◽  
Intention To Participate ◽  
The Individual

Purpose This paper aims to cognizance consumers' intention to participate in collaborative consumption (CC). Also, the gender difference regarding the above is examined. Design/methodology/approach To quantify the consumers’ intention to participate in CC cross-sectional survey method has been used. In total, 333 potential consumers selected through convenience sampling participated in the survey. The study used the capabilities of the structured equation modelling technique to validate the proposed research model. Findings Except for hedonic motives, all other drivers such as reputation, economic benefits, sustainable motives and trust have a significant influence on the intention to participate in CC. The effect of gender was found on the relationship between Trust and Intentions only. Practical implications This study can be used as a guiding path in the domain of CC for practitioners, marketers, startups and policymakers as the opinion of potential users has been reported. The results of the study highlight that the consumers’ interest in CC participation and social reputation are the most influential drivers of intention to participate in CC. Marketers should design their strategies in such a way that the individual should feel like a social hero rather than just a responsible consumer while participating in CC. Originality/value The present study contributes to the literature by examining the intention to participate in CC through the lens of self-determination theory (SDT), specifically in the Indian context. The authors have also extended the SDT by adding a trust factor that is best to their knowledge not integrated till now. The present study integrated cognitive, economic, psychological and relational aspects to understand CC behavior.

Entrepreneurial behaviour: the role of values

2016 ◽  
Vol 22 (3) ◽  
pp. 290-328 ◽  
Author(s):  
William Walton Kirkley
Keyword(s):  
Human Action ◽  
Entrepreneurial Activity ◽  
Second Phase ◽  
Content Type ◽  
Value Set ◽  
Business Context ◽  
Entrepreneurial Behaviour ◽  
Rural Environments ◽  
Survey Results ◽  
The Individual

Purpose – The purpose of this paper is to identify the key values individuals believe in and their interpretation in the context of entrepreneurial behaviour. The study is predicated on the prior work of Krueger (2007) and specifically on the premise that “deep beliefs” underpin sense making, decision making and subsequent entrepreneurial behaviour. Design/methodology/approach – The study utilised an inductive and interpretive research design within a constructivist paradigm. In phase one, Schwartz’s (1992) 54 values inventory was used to discover a core value-set associated with entrepreneurial behaviour. The results were later used as an “aide-memoire” during the second phase of in-depth interviews with 30 self-selected entrepreneurs. Interviews focused primarily on the meaning individuals attributed to those fundamental values they associated with entrepreneurial behaviour. The resulting narrative was subjected to discourse analysis and categorised into relevant themes. Findings – Self-determined human action is based on a specific set of values which the individual uses to make decisions about how to behave in situations that are meaningful to them. Engaging in entrepreneurship is one form of self-determined behaviour that enables the individual to express and satisfy a variety of different fundamental needs. Four specific values are believed to be critical to the motivation of entrepreneurial behaviour, namely, independence, creativity, ambition and daring. The meaning attributed to each of these values is consistent with that attributed to self-determinism, self-efficacy and the identity of participants associated with entrepreneurship. Research limitations/implications – There are limitations to this research and the extension of the findings to a generalised population comprising individuals who may, or may not, behave entrepreneurially. This is not to say that such individuals hold values substantially different in other roles or areas of their lives outside a purely business context. The values rated by participants in this study had relevance to their view of entrepreneurial behaviour and were confined to a business perspective.The variability in meaning attributed to these values is however likely to produce a common thread focusing on control, creativity and goal-directed behaviour. Practical implications – The study strongly suggests the presence of a specific value-set associated with entrepreneurial behaviour. The shift in emphasis to independence and being ambitious, at the expense of being creative and daring, represents one explanation for the episodic nature of entrepreneurial behaviour among individuals. The data further reveal differences in entrepreneurial behaviour within urban and rural contexts with the former being more tolerant of entrepreneurial activity because of its inherent cultural diversity Social implications – Similarly, all participants have assimilated several different identities for the different social roles they occupy. Within those varying roles there is the possibility that both individual and group values will differ from what is reported here. The purpose of the study was to isolate as far as possible entrepreneurial behaviour and its core values independently from other types of behaviour and values. However, the likelihood does exist that values held by some individuals from other spheres of their lives could take precedence over their entrepreneurial role and thus influence their survey results. Originality/value – The value of this study lies in exposing the underlying motivations that cause entrepreneurial behaviour. The study also discovered that shifts occur in the belief structure causing individuals to engage in managerial behaviour in preference to entrepreneurial behaviour at critical stages in the business life-cycle. The study further identifies cultural differences in individualistic vs collectivist cultures and the degrees to which entrepreneurial behaviour is accepted within urban vs rural environments.

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