Tempo e management accounting: un caso aziendale

2012 ◽  
pp. 9-35
Author(s):  
Marco Giuliani
Keyword(s):  
Action Research ◽  
Research Methodology ◽  
Management Accounting ◽  
Temporal Dimension ◽  
Capture Time ◽  
Research Designs ◽  
The Relationship

Someone would argue that in accounting studies time tends to be left out from discussions and therefore research designs or theories risk to be temporally incorrect or incomplete as well as processes are misunderstood or misrepresented. Assuming that accounting is not only able to measure and report time but can also contribute to the construction of specific aspects of it, the purpose of this paper is to analyse the relationship between time and management accounting. To investigate this idea a case study will be examined adopting an action research methodology. The main findings of the study are the following. Firstly, in accounting there is the need to combine the different conceptions of time (objective vs. subjective; cyclical vs. non-cyclical) in order to fully understand a phenomenon. Secondly, accounting tends to capture time only from a quantitative perspective, overlooking its qualitative aspects. Moreover, accounting enables talking about time and achieving a more and more sophisticated and shared perception of the temporal dimension.

scholarly journals Lean Management “Quick-Wins”: Results of Implementation. A Case Study

2019 ◽  
Vol 23 (3) ◽  
pp. 3 ◽  
Author(s):  
Jorge Rodrigues ◽  
José C.V. De Sá ◽  
Luís P. Ferreira ◽  
Francisco J.G. Silva ◽  
Gilberto Santos
Keyword(s):  
Action Research ◽  
Human Resources ◽  
Research Methodology ◽  
Added Value ◽  
Occupancy Rate ◽  
Implementation Evaluation ◽  
Kurt Lewin ◽  
Lean Tools ◽  
Research Action

<p><strong>Purpose:</strong> This study comprised two main goals. The first goal demonstrates how LT (Lean Tools) allows the highest impact during the implementation phase.The second goal consisted of introducing procedure changes based on the Management of Human Resources through Lean Leadership tool. The target for these two objectives is to achieve an increase of 5% in machine occupancy rate and a reduction of 10% regarding the costs of defective products per hour.</p><p><strong>Methodology/Approach:</strong> The research methodology is a Action-Research/Research-Action developed by Professor Kurt Lewin of MIT that goes through cycles of five stages: Diagnosis; Planning; Implementation; Evaluation, Conclusions.</p><p><strong>Findings:</strong> Regarding the two objectives above mentioned, it was observed an increase of 8.5% in machine occupancy rate and a reduction of 27.9% regarding the costs per hour of defective products. It was created an additional motivation in the employees and very satisfying results in every production.</p><p><strong>Research Limitation/implication:</strong> The study is limited to a Portuguese Small and Medium-sized Enterprise (SME) in the metalworking sector.</p><p><strong>Originality/Value of paper:</strong> Lean tools can be rapidly and easily implemented and quickly understood by the workers. With that implementation, the occupation of the machines has increased and the defects and their costs have decreased, so the added value grows.</p>

scholarly journals Dysfunctional Behavior at the Workplace and Its Impact on Employees’ Job Performance

2018 ◽  
Vol 9 (4) ◽  
pp. 224 ◽  
Author(s):  
Omar Ramzy ◽  
Randa El Bedawy ◽  
Aya Maher
Keyword(s):  
Qualitative Research ◽  
Action Research ◽  
Job Performance ◽  
Organizational Performance ◽  
Structured Interview ◽  
Dysfunctional Behavior ◽  
New Approaches ◽  
Organizational Dysfunction ◽  
The Relationship

Dysfunctional behavior at the workplace reflects the behavior that violates remarkably the accepted norms at the workplace which is in turn can be destructive to overall organizational performance. This study aims to explore the relationship between dysfunctional behavior at the workplace and employees’ job performance. In order to study the issue of organizational dysfunction in Egypt, a unique organization was taken as a case study, namely SEKEM. This research is qualitative research based on the approach of Action Research. Through this approach, a semi-structured interview was designed by the researchers and used to collect data from the employees of SEKEM. As such, it is recommended to take new approaches to effectively manage dysfunctional behavior at the workplace.

scholarly journals APPLYING TIME MANAGEMENT SKILL IN FULFILLING ASSIGNMENTS OF RESEARCH METHODOLOGY SUBJECT: A CASE STUDY OF SENIOR STUDENTS AT SCHOOL OF FOREIGN LANGUAGES – TRA VINH UNIVERSITY

2019 ◽  
Vol 1 (2) ◽  
pp. 75-83
Author(s):  
Van Thi Ngoc Nguyen ◽  
Ngan Thi Thanh Truong
Keyword(s):  
Research Methodology ◽  
Time Management ◽  
Foreign Languages ◽  
Management Skills ◽  
Factors Affecting ◽  
English Major ◽  
Relationship Of ◽  
The Relationship ◽  
Senior Students

Time management is one of the keys leading us to succeed in work and study. Realizing that, this research studies the relationship between time management and Research Methodology subject, especially in fulfilling assignments of this subject. The participants of this study are 60 senior students studying English major at Tra Vinh University. They completed the questionnaires that include questions related to students’ perspectives on time management and the factors that influence the fulfillment of this subject assignments, especially the time. Regarding the findings, among elements, the role, as well as the relationship of time management to fulfilling assignments of Research Methodology subject, was found. Most of the participants agreed that time management plays an essential role. Besides, the factors affecting students in managing time to fulfill the assignments of Research Methodology subject were explored. From that, the research proposes some suggestions which help students to improve their time management skills to succeed in this subject.

scholarly journals Om sammenhenger mellom forskningsspørsmål, aksjonsforskning, casestudier og generalisering

2020 ◽  
pp. 163-189
Author(s):  
Kristin Emilie Willumsen Bjørndal ◽  
Svein-Erik Andreassen
Keyword(s):  
Qualitative Research ◽  
Action Research ◽  
Research Design ◽  
Qualitative Data ◽  
Research Strategy ◽  
Theoretical Concepts ◽  
Different Types ◽  
Research Questions ◽  
The Relationship

The purpose of the article is to contribute to the discussion about the relationship between action research with qualitative data and generalization. Working towards this purpose, we look into two other elements of research design. These two are research questions and case study as a research strategy. We apply theoretical concepts about different types of action research, different types of case study and different types of generalization in qualitative research. We also derive various formulations of constructive research questions. By experimenting with compilations of the theoretical concepts and the various formulations of constructive research questions, we promote a possible mindset about how different types of action research can justify ambition or not ambition of generalization.

An action researcher in an advisor’s hat: A short reflection on lessons the OECD has learned from undertaking action research in the realm of policy and politics

2021 ◽  
Vol 17 (1-2021) ◽  
pp. 102-107
Author(s):  
Rebecca Santos
Keyword(s):  
Action Research ◽  
Research Methodology ◽  
Decision Makers ◽  
Policy Interventions ◽  
Action Researcher ◽  
The Relationship ◽  
Advisor Role ◽  
Careful Navigation ◽  
Innovation Team ◽  
Forms Of Knowledge

Action research has enormous potential for policymakers, and those who advise them, to work in more iterative, reflective, and collaborative ways. For complex systems facing wicked problems, any approach that gets it closer to framing a problem well and drawing upon diverse forms of knowledge to bring about change, is good. Advisors who do action research in policymaking or political settings should be sensitive to the fact that this methodology may confound expectations regarding the ‘traditional’ advisor role. As such, some careful navigation of this approach (and what it means for the relationship and perception policymakers may have with those they engage to advise them) is required. This opinion piece shares lessons from an advisor working in the OECD’s innovation team, which embraced the action research methodology to reflect on and design innovative policy interventions with public sector policymakers. Action researchers who are using this methodology to produce policy advice may be more successful in auguring, and better navigating, new kinds of relationships with government if they heed the following lessons: frame the value of action research with decision makers, diversify your data and follow the story, and prime practitioners to participate.

scholarly journals PESQUISA QUALITATIVA: REFLEXÕES GEOGRÁFICAS A PARTIR DE UM ESTUDO DE CASO SOBRE AS CONTRADIÇÕES URBANAS DA CIDADE DE SOROCABA – SP / Qualitative Research: Geographic Considerations from a Case Study on Urban Contradictions of the City of Sorocaba - SP

2015 ◽  
Vol 1 (1) ◽  
pp. 145
Author(s):  
Rosalina Burgos
Keyword(s):  
Qualitative Research ◽  
Quantitative Analysis ◽  
Research Methodology ◽  
Right To The City ◽  
Qualitative And Quantitative Analysis ◽  
Qualitative And Quantitative ◽  
The Right ◽  
The Relationship ◽  
The City

Partindo do entendimento acerca da importância dos caminhos metodológicos da pesquisa qualitativa no âmbito da Geografia, e do posicionamento acadêmico e social do pesquisador na definição do tema, método e metodologia de pesquisa, destaca-se a relação intrínseca entre a natureza qualitativa e quantitativa dos fenômenos analisados. Esta reflexão é tecida com base na temática acerca das possibilidades de pensar e agir pelo direito à cidade, tendo como estudo de caso o processo recente de valorização e segregação espacial da cidade de Sorocaba.Palavras chave: pesquisa qualitativa, valorização espacial, segregação espacial, direito à cidade, cidade de Sorocaba. ABSTRACTBased on the understanding of the importance of methodology of qualitative research in Geography, and academic and social position of the researcher in the theme definition, method and research methodology, in the relationship between qualitative and quantitative analysis on the essence of phenomena. This reflection is based on the theme of the possibilities of thinking and acting for the right to the city, taking as a case study the recent process of spatial valorization of the city of Sorocaba.Key words: qualitative research, valorization of the space, spatial segregation, the right to the city, city of Sorocaba

scholarly journals The role of management accounting techniques in determining the relationship between purchasing and supplier management: A case study of retail firms in Kazakhstan

2020 ◽  
pp. 149-164 ◽  
Author(s):  
Nurgaliyeva Aliya Miyazhdenovna ◽  
Syzdykova Elmira Zhaslanovna ◽  
Gumar Nazira Anuarbekkyzy ◽  
Lambekova Aigerim Nurlanovna ◽  
Khishauyeva Zhanat Tulegenovna
Keyword(s):  
Management Accounting ◽  
Supplier Management ◽  
The Relationship

Survey & Case Study: Indonesian Needs Changing (New Era of Educational Research in the Mid of Pandemic)

2020 ◽  
Author(s):  
thobias sarbunan
Keyword(s):  
Action Research ◽  
Human Resources ◽  
Educational Research ◽  
Research Methodology ◽  
Research Method ◽  
Teaching And Learning ◽  
Research Capacity ◽  
Main Research ◽  
National Education

We in a fact of Indonesia educator have been struggling in major of educational human resources, which come-up of the research methodology as a burden science aspect. In addition, the primidone of research method in education system was classroom action research and/or action research. This means, educator tend to conduct an action research for the safe zone rather than scaffold to another marry research method, outside of main research method. In other word, we can said that they want to play in safe level or action research for them, it is a concreate method that guaranteed-facilitated teaching and learning to achieve the best improvement. However, in fact, because of their research behaviour it will cause a hinder point such as in the pandemic, which someone unable or lack of research methodology paradigms, he or she will stuck or in crucial situation can be lost of knowledge development. Directly, student’s will lost their improvement, and whole system of education. In further, by the purpose of this paper to reconstructed-and promoted research capacity of Indonesia educator through enlightens the knowledge of survey and case study uses, researcher concluded that, both survey and case study, were accordance to educational research foundation, which postulated to develop in sustainable capacity of educational human resources also administration. So that like in pandemic outbreak, besides conducting an action research, educators were able to synthesize-analyse-evaluate-develop knowledge based also teaching and learning, to meet the goal of national education.

scholarly journals Management accounting and control system in the u-model internationalization process. A case study

Innovar ◽  
2021 ◽  
Vol 31 (80) ◽  
pp. 9-28
Author(s):  
Ana Filipa M Roque ◽  
Maria do Céu Alves ◽  
Mário Lino Raposo
Keyword(s):  
Management Accounting ◽  
Model Development ◽  
Management Control ◽  
Successful Implementation ◽  
Internationalization Process ◽  
Internationalization Strategy ◽  
And Control ◽  
First Time ◽  
The Relationship

This study examines the role of management accounting and management control systems (macs) in the successful implementation of the Uppsala Internationalization Model (U-Model) and in the improvement of firms’ performance. To achieve this, and after a broad literature review, a case study was conducted. Using a dynamic and “inside-out” approach, data was collected through interviews and documental analysis. The internationalization model (im) of a company and the relationship between macs and its internationalization strategy (U-Model) were analyzed. This study emphasizes the existence of several roles (passive and active) of macs and highlights the fact that these systems are used throughout the internationalization process (ip) in differentiated ways. As far as we know, it is the first time the relationship between macs and a specific internationalization model (U-Model) has been studied. This research helps to increase knowledge in practice, as it helps companies understand how they can adjust their macs according to their U-Model development phase. Given the growing interest in internationalization, we hope to contribute to improving the knowledge on the relationship between macs and the ip and its effects on companies’ performance. This study points to promising results that justify further studies of this relationship.

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