scholarly journals A Course Approach to Student Transition to University: A Case Study in Agricultural Business Management

2012 ◽  
Vol 03 (06) ◽  
pp. 896-902
Author(s):  
Yann Guisard ◽  
Karl Behrendt ◽  
Peter Mills ◽  
Shevahn Telfser ◽  
Warwick Weatley ◽  
...  
Keyword(s):  
Business Management ◽  
Transition To University ◽  
Student Transition ◽  
Agricultural Business

Accounting without accounting

2014 ◽  
Vol 27 (3) ◽  
pp. 426-464 ◽  
Author(s):  
Fábio Frezatti ◽  
David B. Carter ◽  
Marcelo F.G. Barroso
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Management Accounting ◽  
Business Management ◽  
Accounting Information ◽  
Effective Management ◽  
Accounting Information System ◽  
Content Type ◽  
New Perspective

Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.

scholarly journals The Strategy of Salt Business Development: A Case Study in Sumenep, Indonesia

2021 ◽  
Vol 226 ◽  
pp. 00036
Author(s):  
Rika Diananing ◽  
Amilia Destryana ◽  
Ribut Santosa ◽  
Noor Illi Mohamad Puad ◽  
Agustine Christela Melviana
Keyword(s):  
Development Strategy ◽  
Business Strategy ◽  
Swot Analysis ◽  
Management Strategies ◽  
Business Management ◽  
Production Method ◽  
Technology Application ◽  
Cooperation Strategy

Sumenep is one of the salt producers in Indonesia. The problem experienced by farmers is the production of salt using evaporation by solar energy that depends on the weather and the low price, caused by worse business management. Salt is a potential commodity, because its market is still wide open. This research aims to develop the salt production method and development strategy of salt business in Sumenep Regency by using SWOT analysis. The result of the analysis concludes that the priority of salt development business strategy in Sumenep Regency are: i) Geoisolator technology application strategy to produce good quality of salt; ii) cooperation strategy in group mechanism to build power and increasing the bargaining value of the farmers; iii) capital strengthening strategy through partner cooperatives; iv) broader marketing management management strategies to industrial salt user sectors.

scholarly journals Development of accounting functionality in business management

2019 ◽  
pp. 111-125
Author(s):  
Mykhailo Prodanchuk
Keyword(s):  
Management System ◽  
Business Management ◽  
External Environment ◽  
Scientific Research ◽  
Market Value ◽  
Economic Security ◽  
Point Of View ◽  
Agricultural Business ◽  
Information Requests

Purpose. Problems of the existing theory, methodology and organization of accounting need to be solved taking into account practical requirements of modern management. In turn, this provides an opportunity to expand the functionality of accounting to make informed decisions, focused on achieving the efficiency of business operations and maximize the value of business, which contributes to the increased importance of accounting in management. This testifies to the relevance of the chosen topic , which determined the directions of the research, which requires in-depth scientific research, its scientific-methodological and practical importance. Purpose. The purpose of the article is to systematize existing approaches and to improve the classification of accounting functions in accordance with the requirements of the management system. Methods. In the process of researching the growth of accounting functionality in the management of agrarian business used general scientific methods of knowledge of reality, including: structural-logical and semantic analysis - to clarify and streamline the terminology in the conceptual apparatus; induction and deduction - for parameterization of accounting functionality in management; grouping and classification - to develop methodological principles and systematize the classification features of accounting functions. The research is based on general and specific methods of studying the economic processes, facts and phenomena of management requests for increasing the functionality of accounting for agricultural business management. The scientific base of the research was scientific works of domestic and foreign scientists on accounting functions in the management system, materials of international scientific-practical conferences and seminars, results of personal experience and observations. Results. Accounting as an information system, which is designed to make operational and strategic management decisions, needs to expand its functionality and increase its tasks. These categories have become one of the main ones in accounting, but also in management, as indispensable tools of managerial relations in business. Today, accounting is facing a scientific problem that needs theoretical and methodological justifications and practical solutions. It is necessary to expand the functionality of accounting in agrarian enterprises in order to meet management requests focused on achieving the strategic goal of the enterprise and maximize the value of business. The analysis of the evolution of information requests of the branch management and the priority of accounting functions in the development of agrarian business makes it possible to conclude that the priority task characterizes the process of information support for customers and consumers. According to the results of studying the classifications of functions, we have concluded that most often the scientists indicate the information function, the second most important is the control, and then the analytical and evaluation. Considering different approaches of scientists to classification of accounting functions and summarizing the results of the research, we concluded that the existing set of accounting functions does not allow to fully fulfill the tasks set before it. Therefore, in the current conditions of development of the global economy, the solution of this problem requires both theoretical and methodological justifications. That is why an important component of increasing the importance of accounting in the management of agrarian business is the expansion of its functionality, in particular by isolating new objectively formed functions. Given the priority of accounting functions in the development of agrarian business, they should be classified according to the information requests of the management system, as a result of which we propose to introduce a cost-oriented function and the function of saving capital and economic security of business. The capital saving function is a tool through which the formation of equity, regulation of property relations and business management, which provides a legal platform for completeness of payments with owners and guarantees the economic security of the enterprise. This function will facilitate the management of capital formation and its use. The value-oriented function is based on creating the market value of the business or providing the assets with the characteristics of the most valuable investments. It reflects the change in the value of the property of the enterprise from the point of view of transformation of its value in the external environment and allows to better understand the alternative advantages of investment sources. The proposed functions are aimed at identifying the degree of participation of owners in the management of the business entity, completeness of payments with them and determining the market value of agricultural businesses, increasing the investment attractiveness of Ukrainian agricultural enterprises. Discussion. Further scientific research in the direction of increasing the functionality of accounting in the management of agricultural business, it is advisable to carry out on the basis of domestic and foreign experience where the basis is the assertion that is built on the basis that accounting becomes the main function of management, which will facilitate the implementation of all functions of the management system. This will allow you to determine the place of accounting functions in achieving the goal of the management system, which will help in the formation of feedbacks between management and accounting. In-depth study of accounting functions will create the basis for improving the theoretical and methodological level of its development and will enhance functionality in the management system of agricultural business. Functional approach will allow to study the object of accounting not from the point of view of internal structure, set of interrelations of elements of its system, but on the other hand - interrelations with the external environment.

Mechanical Handling Engineers—A Case for Engineering Management with Style

1988 ◽  
Vol 202 (3) ◽  
pp. 171-175
Author(s):  
T W Batley
Keyword(s):  
Mechanical Engineer ◽  
Decision Making ◽  
New Zealand ◽  
Future Development ◽  
Business Management ◽  
Profit Sharing ◽  
Engineering Management ◽  
Engineering Company ◽  
Mechanical Handling

This case study concerns a mechanical engineer who has strong views on business management. He purchased a small engineering company in Dunedin, New Zealand, and put into practice his managerial philosophies of worker participation in decision-making and profit-sharing. The paper reviews the progress of the company during its first three years and then discusses the options for its future development.

Information Architecture For IS Function

2016 ◽  
pp. 1302-1313 ◽  
Author(s):  
Nelson Carriço ◽  
João Varajão ◽  
Vítor Basto Fernandes ◽  
Caroline Dominguez
Keyword(s):  
Information Systems ◽  
Business Management ◽  
Information Architecture ◽  
Context Information ◽  
Information And Communications Technologies ◽  
Vital Importance ◽  
Service Centre ◽  
Communications Technologies ◽  
Business Requirements

Today's complex, unstable and competitive society raises several difficulties to organisations. In this context, Information and Communications Technologies (ICT) and information itself have become resources of vital importance. The pressing need for Information Systems (IS) to meet several business requirements, in addition to the complexity involved in technology and business management, turns the IS Function one of the main areas of influence for success of modern organisations. Through its capacity of representing activities, management objects and corresponding relations, the Information Architecture of the Information Systems Function (IAISF), a technique derived from the well-known Information Architecture but exclusively focused on the Information Systems Function (ISF), allows not only the conceptualization and understanding of the ISF itself, but also of its interactions with other areas within organizations. This paper presents the main results of a case study related to the application of the IAISF technique in a computer service centre of a University.

Business financing and blockchain technology adoption in agroindustry

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arief Rijanto
Keyword(s):  
Supply Chain ◽  
Technology Adoption ◽  
Financial Institutions ◽  
Content Type ◽  
Agricultural Industry ◽  
Blockchain Technology ◽  
New Business ◽  
Agricultural Business ◽  
Business Financing

Purpose This paper aims to explore patterns of business financing and adoption of blockchain technology in the agricultural industry. The adoption of blockchain technology in terms of recording, storing, validating and securing data can solve a variety of agricultural problems such as agricultural business financing. If the banking and insurance industries are connected in real-time to activity data in the agricultural industry, they can create better credit ratings and profile models. So, finally, all parties in the agricultural industry have a greater chance to get business financing from banks. Design/methodology/approach This paper uses a case study research approach with a framework of analysis of the theory of adoption of technology, organization and environment (TOE) and the theory of “mindfulness of adoption”. The case study method has advantages when verification is still questioned or the application of certain theories in practice as phenomena and contexts that occur in the field in accordance with the application of blockchain technology into a relatively new business, both technically and practically in the field. Findings The findings indicate that there are no barriers to the availability of blockchain technology for technology adoption. The characteristics of this technology are very suitable for solving financing and supply chain business problems in the agricultural industry. However, the adoption of blockchain technology in agriculture shows that there is complexity in the organizational context involving internal and external organizations. The number of organizations and small parties involved in the agricultural process challenges the adoption of blockchain technology as new technology. Then, the external environment of technology, especially government regulations in developing countries, is still an obstacle to the adoption of blockchain technology. Research limitations/implications This study faces several limitations, namely, the limited case of implementation of the blockchain technology due to the novelty of technology and government regulation. So that further research related to the adoption of blockchain technology needs to be done using field data such as surveys. Research related to the connectivity of the banking industry and other financial institutions also needs to be explored further, especially in creating a data-based credit risk model of the blockchain system. Originality/value On the practical side, case studies of technology adoption and its relationship with the financing of agricultural business are still little explored so this study contributes to exploring the application of blockchain technology in the agricultural industry. The adoption of blockchain technology has an impact not only on farmers but also on all parties involved in the supply chain including banks, insurance and other financial institutions. In addition, the distributed data exchange business model using blockchain technology is a new business model in the agriculture industry.

Building bridges: understanding student transition to university

2012 ◽  
Vol 18 (1) ◽  
pp. 3-21 ◽  
Author(s):  
A.R.J. Briggs ◽  
J. Clark ◽  
I. Hall
Keyword(s):  
Transition To University ◽  
Student Transition
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