A Study of the Behaviour of the Swiss SME Relating to the Adoption of an Integrated Management system. From Lack of Knowledge to Satisfaction.

2006 ◽  
Author(s):  
Catherine Equey Balzli ◽  
Jean Tuberosa ◽  
David Maradan ◽  
Marie-Eve Zufferey Bersier
2014 ◽  
Vol 25 (66) ◽  
pp. 214-227
Author(s):  
Rodrigo Angonese ◽  
Carlos Eduardo Facin Lavarda

Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.


2020 ◽  
Vol 26 (3) ◽  
pp. 14-19
Author(s):  
Laurențiu Bogdan Asalomia ◽  
Gheorghe Samoilescu

AbstractThe paper analyzes, starting from the Integrated Management System, the role of automation, the role of the officer and the role of the Energy Management System on board the ship. The implementation of an EnMS establishes the structure and discipline of identifying energy flows, implementing management actions and, finally, applying technical solutions, which significantly reduce energy costs, reduce non-productive time in production, and reduce emissions. of Greenhouse Gases in the environment. The steps to be highlighted in the realization of energy management are analyzed.


Author(s):  
V.V. Silaeva ◽  
◽  
V.P. Semenov ◽  

The relevance of creating integrated management systems for enterprises in a digital transformation environment is proved. New approaches to improving the management system in accordance with the new European excellence model (EFQM 2020) and international standards for achieving sustainable success and risk management are described. Approach to the development of integrated management system model based on the new EFQM 2020 model and international standards such as ISO 9004:2018 and ISO 31000:2018 is offered.


2010 ◽  
Vol 22 (6) ◽  
pp. 629-647 ◽  
Author(s):  
Palmira López‐Fresno

PurposeThis paper presents, through the analysis of a case study, a model based on a systemic approach that proved successful for the design and implementation of an integrated management system (IMS) in an airline, and provides guidelines and practical recommendations that may be of use to other sectors of activity when designing and implementing an IMS.Design/methodology/approachData for this paper were collected through direct analysis and implication in the process of implementation of the IMS. Also a literature review was conducted.FindingsTangible and intangible benefits were identified as derived from operating one IMS, such as cost savings, better use of resources, improved internal communication, stronger customer orientation and employee motivation. For these benefits to be realised it is essential to take into account several critical factors and be aware of the challenges accompanying integration of management systems, as detailed in the paper.Practical implicationsThis paper provides guidelines and recommendations for organisations seeking to implement and integrate several standards, being general or sectoral, particularly if they operate in highly complex industry sectors.Originality/valueThis paper incorporates the integration of sectoral standards, which the literature has not covered very widely. The research has wider value through transferable applications and experiences for other industry sectors.


2015 ◽  
Vol 34 ◽  
pp. 129-133 ◽  
Author(s):  
Jana Jaďuďová ◽  
Ján Zelený ◽  
Iveta Marková ◽  
Judita Tomaškinová ◽  
Jana Hroncová Vicianová

2021 ◽  
pp. 105-110
Author(s):  
E.P. Kunakov ◽  

The article presents the results of improving the parameters and characteristics of modern production processes by introducing the modernized Deming PDCA cycle. It is shown that the proposed integrated management system is applicable in educational processes, which makes it possible to significantly simplify the implementation of the principle of continuous improvement.


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