Electronic Commerce and Change in Management Accounting Practices in an Egyptian Organization

2015 ◽  
pp. 189-205
Author(s):  
Mayada A. Youssef
Keyword(s):  
Decision Making ◽  
Electronic Commerce ◽  
Management Accounting ◽  
Longitudinal Case Study ◽  
Power Strategies ◽  
Planning Decision ◽  
And Control ◽  
Business To Business ◽  
Over Time

The objective of this chapter is to explore the implementation of e-commerce in an Egyptian organization. It reports on a longitudinal case study in an Egyptian organization (TexCo) that implemented Business-to-Business (B-to-B) electronic commerce. Following a change in leadership, TexCo was subject to a process of questioning the traditional ways of doing things. This process resulted in realizing planning, decision-making, and control problems within the company. The B-to-B system was chosen to introduce new control-based rules. However, the change was faced with resistance from TexCo's distributors. It is posited that various power strategies were used to ameliorate covert and overt resistance. Over time, the management accounting practices in TexCo changed towards greater decision support and control. B-to-B electronic commerce improved planning, decision-making, and control in TexCo.

Electronic Commerce and Management Accountants in Egypt

2011 ◽  
pp. 27-40
Author(s):  
Mayada Abd El-Aziz Youssef
Keyword(s):  
Electronic Commerce ◽  
Internal Control ◽  
Resistance To Change ◽  
Longitudinal Case Study ◽  
Management Accountants ◽  
Power Strategies ◽  
And Control ◽  
Business To Business

This research reports on a longitudinal case study in an Egyptian organization (TexCo1) that implemented Business-to-Business (B-to-B) electronic commerce. The objective is to explore the process of change in the role of management accountants associated with the implementation of B-to-B e-commerce. TexCo was subject to a change in leadership; subsequently, their traditional means of operation was put into question. This process resulted in realizing issues related to planning and internal control within the company. The B-to-B system was chosen to introduce new control-based rules. Resistance to change was detected in the case. It is posited that various power strategies were used to ameliorate covert and overt resistance. Over time, the role of management accountants in TexCo changed towards greater decision support and control. B-to-B electronic commerce poses management accountants with new challenges in TexCo. As such, it represents both an opportunity and a threat.

scholarly journals Management Accounting Information in Vietnamese Small and Medium Sized Enterprises

2017 ◽  
Vol 7 (1) ◽  
pp. 130
Author(s):  
Thi Tu Oanh Le ◽  
Thi Ngoc Bui ◽  
Manh Dung Tran
Keyword(s):  
Decision Making ◽  
Human Resources ◽  
Management Accounting ◽  
Accounting Information ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
Employment Opportunities ◽  
Management Accountants ◽  
Personal Experiences ◽  
Planning Decision

The small and medium-sized enterprises (SMEs) in Vietnam play an increasingly important role in the economy by the amount (representing 97.7% of Vietnam firms), contribute economic development and create more employment opportunities. However, because of economic crisis, financial downturn, unhealthy competitions, free trade agreements and others, the number of SMEs recently is downsizing in firm size, human resources and more and more SMEs go bankruptcy in the context of Vietnam. This situation may be due to the enterprise use ineffective management accounting tools.This article reviews and assesses the creation and use of management accounting information which has an important part to play with respect to planning, decision-making, monitoring and controlling of the activities of SMEs in Vietnam. Data collected from a posted survey of five enterprises with twenty two interviews of directors, chief accountants and management accountants. The results show that management accounting information has not really been interested from managers and accountants. Management accounting information is weak in quantity and poor in quality; administrators are operating firms primarily based on personal experiences. Therefore, management accounting information has not been promoted in the management, monitoring and decision making of SMEs in Vietnam. The addition of management accounting knowledge for managers and accountants is necessary for development of SMEs.

Understanding the influence of technological capability and exogenous pressure on business model dynamics: insights from a longitudinal case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jingqin Su ◽  
Shuai Zhang ◽  
Huanhuan Ma
Keyword(s):  
Business Model ◽  
New Technology ◽  
Innovation Process ◽  
Technological Capability ◽  
Future Research ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Research Stream ◽  
Over Time

PurposeThe purpose of the study is to explore how technological capability and exogenous pressure interactively influence business model (BM) dynamics over time in new technology-based ventures.Design/methodology/approachThe study adopts a longitudinal case study of the BM innovations of a Chinese financial technology venture. The structural approach and temporal bracket are used to analyze and theorize the data.FindingsThe findings indicate that distinct contextual changes impel a firm to refine or abandon existing BMs over time. In different stages, the antecedents interactively influence BM dynamics with three successive patterns, namely pressure dominance, parallel influence and hybrid influence. While both antecedents trigger changes during the initiation and implementation of new BMs, they also serve as the filter and the enabler, respectively, during the ideation and integration of BMs.Research limitations/implicationsThe study inductively develops three propositions regarding the relationship between BM dynamics and its antecedents, which is based on the data collected from one single firm. Future research should test the propositions in other domains and take more cross-level antecedents into consideration.Originality/valueThe study contributes to the nascent research stream of BM dynamics by offering in-depth insights into the interaction of internal and external antecedents and by linking the differentiated roles of antecedents to the BM innovation process. The research offers some practical implications for new technology-based ventures seeking to develop BMs in a fast-changing environment.

scholarly journals Longitudinal case study of child-directed speech in Slovak from the perspective of acquisition of personal pronouns

2021 ◽  
Vol 65 (3) ◽  
pp. 255-268
Author(s):  
Milada Walková ◽  
◽  
Alexandra Brestovičová ◽  
Keyword(s):  
Regression Analysis ◽  
Longitudinal Study ◽  
Proper Names ◽  
Longitudinal Case Study ◽  
Personal Pronouns ◽  
Second Person ◽  
Simple Regression Analysis ◽  
Simple Regression ◽  
Over Time

Objectives. Previous research has shown that the acquisition of personal pronouns benefits from input with higher amounts of stable reference. This paper aims to provide more evidence of how input is structured. The language under study is Slovak, a pro-drop language, allowing to extend the study of input to verb marking. Participants and setting. The longitudinal study follows speech directed to three children in two families from the age 1;9 to 3;0. Hypotheses. It was hypothesised that the incidence of the first and second person singular pronouns and verb marking as expressions with shifting reference grows with the child’s age while the incidence of proper names and category names as expressions with stable reference decreases with the child’s age. Statistical analysis. Occurrences of first and second person singular pronouns and verb marking as expressions with shifting reference as well as proper names and category names referring to the speaker and addressee as expressions with stable reference were found and analysed. Simple regression analysis testing was conducted on the data. Results. The results confirm the hypothesis, showing an increase in the first and second person singular pronouns and verb marking over time, at the expense of proper names and category names referring to the speaker and the addressee. Study limitations. The study is limited by the size of the sample.

scholarly journals ACCOUNTING AND CONTROL OF INVENTORIES AS A BASIS FOR EFFECTIVE MANAGEMENT OF A TRADING ENTERPRISE

2020 ◽  
Author(s):  
Iryna Krupelnytska ◽  
Keyword(s):  
Decision Making ◽  
Quality Management ◽  
Management Accounting ◽  
Enterprise Management ◽  
Management Effectiveness ◽  
High Quality ◽  
Trading Company ◽  
And Control ◽  
Accounting Policy

Inventories are main resources of the trading company. Analysis, accounting and control of inventories determines the management effectiveness of commercial enterprises processes. It is necessary to accelerate the turnover of commodity resources in order to increase the profits of a trading company. Successful turnover of commodity resources can be determined with the help of high-quality operational management accounting information, which is the basis for analysis, decision-making and further control of the trading company. Obtaining management information achieved with establishment of an effective accounting policy, which is the direct responsibility of the company's management. The interdependence of the accounting policy type, quality management accounting, operational analysis and clear control over inventories at the trade enterprise determines the effectiveness of enterprise management and profit in the long-term perspective.

How Strategic Planning Practices Evolve Over Time: Longitudinal Case Study

2021 ◽  
Vol 2021 (1) ◽  
pp. 10112
Author(s):  
Heidi Korin ◽  
Hannele M J Seeck ◽  
Kirsi Liikamaa
Keyword(s):  
Strategic Planning ◽  
Longitudinal Case Study ◽  
Over Time

Reconceptualizing Learning Designs in Higher Education

2015 ◽  
pp. 220-237
Author(s):  
Nathaniel Ostashewski ◽  
Sonia Dickinson-Delaporte ◽  
Romana Martin
Keyword(s):  
Higher Education ◽  
Traditional Classroom ◽  
Digital Learning ◽  
Longitudinal Case Study ◽  
Implementation Project ◽  
Classroom Activities ◽  
Design Considerations ◽  
Education Environment ◽  
Over Time

This goal of this chapter is to provide a design and development roadmap for the adaptation of traditional classroom activities into engaging iPad-based digital learning activities. Reporting on an ongoing longitudinal case study, the chapter provides an overview of rationale and design considerations of the authentic iPad learning design implementation project, and the outcomes and improvements made over time. The iPad activities described provide further details of the approach taken and adaptations made. Since implementing iPad activities into this higher education environment several terms ago, the lecturer reports significantly higher levels of student engagement. Additionally, students report that the classroom activities in the post-graduate marketing course are authentic, transferrable, and are more engaging due the use of the iPad-based activities.

Reconceptualizing Learning Designs in Higher Education

2018 ◽  
pp. 319-337
Author(s):  
Nathaniel Ostashewski ◽  
Sonia Dickinson-Delaporte ◽  
Romana Martin
Keyword(s):  
Higher Education ◽  
Traditional Classroom ◽  
Digital Learning ◽  
Longitudinal Case Study ◽  
Implementation Project ◽  
Classroom Activities ◽  
Design Considerations ◽  
Education Environment ◽  
Over Time

This goal of this chapter is to provide a design and development roadmap for the adaptation of traditional classroom activities into engaging iPad-based digital learning activities. Reporting on an ongoing longitudinal case study, the chapter provides an overview of rationale and design considerations of the authentic iPad learning design implementation project, and the outcomes and improvements made over time. The iPad activities described provide further details of the approach taken and adaptations made. Since implementing iPad activities into this higher education environment several terms ago, the lecturer reports significantly higher levels of student engagement. Additionally, students report that the classroom activities in the post-graduate marketing course are authentic, transferrable, and are more engaging due the use of the iPad-based activities.

Open Source Software Adoption

2009 ◽  
pp. 1675-1698 ◽  
Author(s):  
Brian Fitzgerald
Keyword(s):  
Public Sector ◽  
Open Source ◽  
Open Source Software ◽  
Longitudinal Case Study ◽  
Software Adoption ◽  
Public Sector Organization ◽  
Desktop Application ◽  
Depth Study ◽  
Over Time

Current estimates suggest widespread adoption of open source software (OSS) in organizations worldwide. However, the problematic nature of OSS adoption is readily evidenced in the fairly frequent reports of problems, unforeseen hold-ups, and outright abandonment of OSS implementation over time. Hibernia Hospital, an Irish public sector organization, have embarked on the adoption of a range of OSS applications over several years, some of which have been successfully deployed and remain in live use within the organisation, whereas others, despite achieving high levels of assimilation over a number of years, have not been ultimately retained in live use in the organization. Using a longitudinal case study, we discuss in depth the deployment process for two OSS applications – the desktop application suite whose deployment was unsuccessful ultimately, and the email application which was successfully deployed. To our knowledge, this is the first such in-depth study into successful and unsuccessful OSS implementation.

“A Writer More Than . . . a Child”: A Longitudinal Study Examining Adolescent Writer Identity

2017 ◽  
Vol 35 (1) ◽  
pp. 89-114 ◽  
Author(s):  
Jayne C. Lammers ◽  
Valerie L. Marsh
Keyword(s):  
Risk Taking ◽  
Qualitative Data ◽  
Theory Approach ◽  
Longitudinal Case Study ◽  
Writer Identity ◽  
English Classrooms ◽  
Core Identity ◽  
Grounded Theory Approach ◽  
Over Time

This article reconsiders theoretical claims of identity fluidity, stability, and agency through a longitudinal case study investigating one adolescent’s writing over time and across spaces. Qualitative data spanning her four years of high school were collected and analyzed using a grounded theory approach with literacy-and-identity theory providing sensitizing concepts. Findings uncovered how she laminated identity positions of perfectionism, expertise, risk taking, and learning as she enacted her passionate writer identity in personal creative writing, English classrooms, an online fanfiction community, and theater contexts. Using “identity cube” as a theoretical construct, the authors examine enduring elements of a writer’s identity and the contextual positioning that occurs when youth write for different audiences and purposes. Findings suggest that adolescents approach writing with a durable core identity while flexibly laminating multiple sides of their identity cube, a reframing of identity that has implications for literacy-and-identity research.

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