Constructing an integrated e-invoice system: the Taiwan experience

2015 ◽  
Vol 9 (3) ◽  
pp. 370-383 ◽  
Author(s):  
Sheng-Chi Chen ◽  
Cheng-Chieh Wu ◽  
Scott Miau
Keyword(s):  
Participant Observation ◽  
National Level ◽  
Case Study Research ◽  
Research Approach ◽  
Content Type ◽  
Organizational Challenges ◽  
Level Information ◽  
Diffusion Phase ◽  
Smart Government

Purpose – The purpose of this paper is to understand the impediments and proposed solutions during the e-invoice implementation and promotion. Design/methodology/approach – A participant observation-based case study research approach was utilized to examine the process and challenges for enabling the national e-invoice service. Findings – The e-invoice evolution process is summarized into three phases: the paperless phase, the diffusion phase and the cloud-enabled phase. The co-evolutionary adaptation process was drawn to highlight the broader issues of constructing a national-level information system. Research limitations/implications – Although this research is limited from the perspective of Taiwan, it provides a good illustrative example of e-invoice implementation. Originality/value – The findings can provide preliminary understanding of how an integrated e-invoice platform can enable the development of smart government. This paper also highlights issues of legal, technical, political and organizational challenges in e-government development.

Conflicts in adaptation: case studies from Nepal and the Maldives

2019 ◽  
Vol 28 (3) ◽  
pp. 304-318 ◽  
Author(s):  
Phu Doma Lama ◽  
Per Becker
Keyword(s):  
Climate Change ◽  
Participant Observation ◽  
Qualitative Interviews ◽  
Case Study Research ◽  
Three Dimensional ◽  
Disaster Risk ◽  
Three Dimensions ◽  
Critical Examination ◽  
Content Type

Purpose Adaptation appears to be regarded as a panacea in policy circles to reduce the risk of impending crises resulting from contemporary changes, including but not restricted to climate change. Such conceptions can be problematic, generally assuming adaptation as an entirely positive and non-conflictual process. The purpose of this paper is to challenge such uncritical views, drawing attention to the conflictual nature of adaptation, and propose a theoretical framework facilitating the identification and analysis of conflicts in adaptation. Design/methodology/approach The study is based on case study research using first-hand narratives of adaptation in Nepal and the Maldives collected using qualitative interviews, participant observation and document analysis. Findings The findings identify conflicts between actors in, and around, communities that are adapting to changes. These conflicts can be categorized along three dimensions: qualitative differences in the type of conflict, the relative position of conflicting actors and the degree of manifestation of the conflict. Originality/value The three-dimensional Adaptation Conflict Framework facilitate analysis of conflicts in adaptation, allowing for a critical examination of subjectivities inherent in the adaptation discourses embedded in disaster risk reduction and climate change adaptation research and policy. Such an inquiry is crucial for interventions supporting community adaptation to reduce disaster risk.

Trade unions strategies to address inclusion of vulnerable employees in “anchored” services in Europe

2015 ◽  
Vol 36 (6) ◽  
pp. 848-873 ◽  
Author(s):  
Vassil Kirov ◽  
Pernille Hohnen
Keyword(s):  
Trade Unions ◽  
National Level ◽  
Case Study Research ◽  
Vulnerable Groups ◽  
Social Partner ◽  
The European Union ◽  
Content Type ◽  
European Trade ◽  
Desk Research

Purpose – The purpose of this paper is to investigate how trade unions may address the questions of inclusion of vulnerable employees in low-wage “anchored” sectors in the European Union. Design/methodology/approach – The findings presented in the paper are mainly results of the analysis of stakeholder policies and strategies on the national level and on the European level, including both desk research and interviews with social partner representatives and other experts in the sectors as well as company case studies carried out in the examined countries in three selected sectors: cleaning, waste collection and catering. Findings – The main findings of the paper refer to the indirect way in which trade unions try to promote the inclusion of vulnerable groups in the examined sectors. On this basis are formulated policy recommendations. Research limitations/implications – The paper is based on case study research that does not cover all possible “anchored” services, vulnerable groups and types of countries, according to their employment and social models. Practical implications – This paper formulates practical recommendations to European trade unions in the services. Originality/value – The originality of the paper is related to comparative research focused on services sectors and the consequences of the spatial reorganisation of sectors for the trade union actions.

Exploring the emotional experience of lean

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Siobhan Taylor ◽  
Robert McSherry ◽  
Susy Cook ◽  
Emma Giles
Keyword(s):  
Participant Observation ◽  
Emotional Experience ◽  
Research Approach ◽  
Symbolic Interactionist ◽  
Structured Interviews ◽  
Lean Implementation ◽  
Content Type ◽  
Thematic Network Analysis ◽  
New Framework

PurposeThis research aims to contribute to the literature on Lean implementation in healthcare by studying the emotional experiences of the relevant actors related to a Rapid Process Improvement Workshop (RPIW) in a UK healthcare context. The purpose of this study was to go beyond what people think about Lean and towards an exploration of their subjective, emotional and “feeling” experience and whether that emotional experience influenced Lean implementation.Design/methodology/approachA phenomenological and symbolic interactionist qualitative case study was undertaken. Data related to participants' emotional experience were collected through non-participant observation and semi-structured interviews. Data were analysed using thematic network analysis.FindingsThis paper provides novel insights into the emotional experience of Lean as experienced through an RPIW. The findings reveal that participation in an RPIW is much more than a technical process. It influences how people feel about themselves, is based on relationships with others, and requires mental, physical and emotional effort. All of these factors influence engagement with, initiation of and sustainability of the RPIW.Research limitations/implicationsA new conceptual framework for the planning and implementation of RPIWs has been developed. However, because of the chosen research approach, the results may lack generalisability. Therefore, researchers are encouraged to test the framework and proposed practice implications.Originality/valueDespite emotions being an integral part of individual and social everyday life, emotional experience has not been studied in relation to Lean. This study is the first to explore emotions in relation to Lean, with implications for practice as to how RPIWs are managed with a new framework for implementation being proposed.

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.

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.

scholarly journals Hollowing out national agreements in the NHS? The case of “Improving Working Lives” under a “Turnaround” plan

2017 ◽  
Vol 39 (2) ◽  
pp. 145-159
Author(s):  
Ian Roper ◽  
David Etherington ◽  
Suzan Lewis
Keyword(s):  
Performance Management ◽  
Local Level ◽  
National Level ◽  
Case Study Research ◽  
Employee Relations ◽  
Structured Interviews ◽  
Content Type ◽  
Working Lives ◽  
The Face

Purpose The purpose of this paper is to consider the resilience of a national-level initiative (Improving Working Lives (IWL)) in the face of local-level initiative (Turnaround) in an NHS hospital and compare to Bach and Kessler’s (2012) model of public service employment relations. Design/methodology/approach Case study research consisting of 23 in-depth semi-structured interviews from a range of participants. Findings The principles behind IWL were almost entirely sacrificed in order to meet the financial objectives of Turnaround. This indicates the primacy of localised upstream performance management initiatives over the national-level downstream employee relations initiatives that form the basis of the NHS’ claim to model employer aspiration. Research limitations/implications The case study was conducted between 2007 and 2009. While the case study falls under previous government regime, the dualised system of national-level agreements combined with localised performance management – and the continued existence of both Turnaround and IWL – makes the results relevant at the time of writing. Originality/value Some studies (e.g. Skinner et al., 2004) indicated a perception that IWL was not trusted by NHS staff. The present study offers reasons as to why this may be the case.

Technology forecast: a case study in Daiken company

2020 ◽  
Vol 12 (2) ◽  
pp. 203-217
Author(s):  
Rodrigo Vinicius Sartori ◽  
Dalcio Roberto dos Reis ◽  
Marcia Bronzeri ◽  
Adriana Queiroz Silva
Keyword(s):  
New Technologies ◽  
Participant Observation ◽  
Secondary Data ◽  
Structured Interview ◽  
Primary Data ◽  
Research Approach ◽  
Content Type ◽  
Descriptive Approach ◽  
Technology Forecast

Purpose This paper aims to describe how the technology forecast process occurs at a technology-based company named Daiken, a Brazilian electronics industry, located in the state of Parana. The study helps to clarify the context that tech-companies in Brazil face when trying to forecast new technologies. Design/methodology/approach The paper opted for a case study, in a qualitative and descriptive approach. Primary data were collected through a semi-structured interview and non-participant observation. Secondary data were generated through documentary research. Findings Outcomes indicate that, for the studied case, technology forecast practices are adopted in an informal and unsystematic way, best aligned to the nature of competitive intelligence. Research limitations/implications Because of the chosen research approach, the results may lack generalizability. Therefore, researchers are encouraged to test the propositions further. Practical implications The paper includes implications for the adjustment of technology forecast tools to the reality seen in emergent nations like Brazil. Originality/value This paper fulfills an identified need to study how to conduct the technology forecast processes in small and mid-tech-companies in Brazil.

Campus sustainability in Chinese higher education institutions

2015 ◽  
Vol 16 (1) ◽  
pp. 34-43 ◽  
Author(s):  
Kevin Lo
Keyword(s):  
Higher Education ◽  
Energy Conservation ◽  
Higher Education Institutions ◽  
Case Study Research ◽  
Chinese Higher Education ◽  
Research Approach ◽  
Content Type ◽  
Campus Sustainability ◽  
The Government

Purpose – The purpose of this paper is to examine the focuses, motivations and challenges of achieving campus sustainability in Chinese higher education institutions (HEIs). Design/methodology/approach – A multisite case study was conducted in Changchun City, Jilin, where eight HEIs of various types were examined. Structured interviews with school managers, students and government officials were accompanied with analysis of relevant documents. Findings – The focuses of sustainability among the studied HEIs were on water and energy conservation and on non-technical initiatives. The focuses can be explained by motivations and challenges. The HEIs are motivated by government and financial pressures and face challenges in limited accessibility to funding. The reliance of non-technical initiatives has negatively impacted student welfare and has become unpopular among students. Practical implications – The government is advised to increase funding to HEIs in relation to sustainability and to make the funding more equitable. The HEIs are advised to modify sustainability practices that severely affect the daily lives of students, to share the benefits of water and energy conservation with their students and to involve students in sustainability governance. Originality/value – This paper adds to the existing literature in two ways. First, it expands the geographical reach of the literature to developing countries, in general, and to China, in particular. Second, it adopts the multisite case study research approach to study the whole spectrum of Chinese HEIs and highlights the differences among these HEIs when it comes to sustainability.

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.

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