scholarly journals National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda

2018 ◽  
Vol 9 (2) ◽  
pp. 56
Author(s):  
Attilio Mucelli ◽  
Francesca Spigarelli ◽  
Dominique Lepore
Keyword(s):  
Conceptual Framework ◽  
National Culture ◽  
Research Agenda ◽  
Management Practices ◽  
Activity Based Costing ◽  
Futures Research ◽  
Managerial Implications ◽  
Decision Making Processes ◽  
Costing System ◽  
Potential Moderator

National culture has a well-recognized role in management practices especially in shaping participatory decision-making processes (PDM). The article aims to provide a conceptual framework where national culture is considered as a potential moderator in a PDM when designing a Time-Driven Activity Based Costing (TDABC). The purpose is to identify a set of dimensions when designing time equations, on which the costing system is based on, to be then linked to national culture. Moreover, a research agenda is also presented in order to validate the proposed framework, outlining directions for futures research as well as managerial implications.

scholarly journals Employee Training, Managerial Commitment And The Implementation Of Activity Based Costing; Impact On Performance Of SMEs

2013 ◽  
Vol 13 (1) ◽  
pp. 27
Author(s):  
Job Dubihlela ◽  
Rosebud Rundora
Keyword(s):  
South African ◽  
Employee Training ◽  
Future Research ◽  
Activity Based Costing ◽  
Cost Information ◽  
Cost Performance ◽  
Effective Implementation ◽  
Managerial Implications ◽  
Costing System ◽  
The Impact

This article examines the implementation of activity-based costing (ABC) in the SMEs sector in a developing country. The consequences of ABC on the evolution of management accounting and its impact on the accounting processes, particular as it relates to organizational cost performance has been a subject of discourse in the past two decades. This study provides some insight into the conspicuous paradox that in spite of the theoretical benefits of ABC, very few SMEs in South Africa adopt it and that a material number of those that employ ABC do not actually implement it. It is a preliminary study which begins by describing the differences between the traditional and the ABC cost systems; particularly examining the impact of employee training and managerial commitment to ABC implementation. An overview of some literature on ABC and the value of ABC implementation in SMEs sector is provided, reporting some experiences of South African SMEs in implementing ABC. A framework for the implementation of ABC in SMEs and impact on their performance is presented. Using survey data collected from SMEs (n = 149), the results and discussions indicate the prominence of both employee training and managerial commitment as precursors to effective implementation of ABC and that its implementation impacts on SME performance. Implementation of ABC precedes the creation of a costing system that provides management with reliable cost information. The paper concludes by providing, managerial implications, limitations and proposed future research.

scholarly journals Exploring talent management execution in the Ministry of Justice in the Namibian public sector

2019 ◽  
Vol 17 ◽  
Author(s):  
Kristofina Filippus ◽  
Cecilia M. Schultz
Keyword(s):  
Public Sector ◽  
Conceptual Framework ◽  
Human Resource ◽  
Management Practices ◽  
Talent Management ◽  
Exploratory Research ◽  
Structured Interviews ◽  
Managerial Implications ◽  
The Government ◽  
Strategic Execution

Orientation: The Ministry of Justice in the government of the Republic of Namibia, which is tasked to implement an effective judicial system in the country, is one of the public sector institutions rocked by a shortage of critical skills.Research purpose: The aim of this study was to scrutinise the execution of talent management practices in the Ministry of Justice in the Namibian public sector by investigating the talent management execution levels, identifying the distractors and enablers that form part of the talent management practices and developing a conceptual framework of talent management execution.Motivation for the study: The war for talent is evident in the Ministry of Justice in the Namibian public sector, and limited research exists regarding the execution of talent management in this organisation.Research approach/design and method: The research was based on an exploratory research design and a qualitative approach was used. Purposive sampling was utilised and semi-structured interviews were conducted. The data were analysed by means of qualitative content analysis.Main findings: Talent management was executed on three levels: human resource execution, operational execution and strategic execution. Specific distractors and enablers were identified and formed part of the talent management practices.Practical/managerial implications: To execute talent management properly, managers and human resource managers should attend to the identified talent management distractors and enablers.Contribution/value-add: Talent management execution levels and the relating distractors and enablers were identified. A conceptual framework of talent management execution in the Ministry of Justice in the Namibian public sector was developed.

scholarly journals Strategic Inventory Management Practices and the Performance of Supermarkets in Nairobi County, Kenya

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Robert M. Arasa ◽  
John O. Achuora
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Inventory Management ◽  
Management System ◽  
Management Practices ◽  
Management Systems ◽  
Activity Based Costing ◽  
Chain Management ◽  
Inventory Management System ◽  
Costing System

This study establishes the influence of strategic inventory management practices on the performance of supermarkets in Nairobi County, Kenya. Specifically, the study examined the effect of vendor managed inventory, lean-inventory system, e-inventory management system and activity-based costing system on performance of supermarkets in Nairobi County. The study was grounded on the resource based view theory. A descriptive cross-sectional survey research design was employed and stratified random sampling approach used to ensure representativeness of the study population. From the target population of 158 supermarkets a sample size of 113 supermarkets was picked. A structured questionnaire was used to collect primary data and was administered to the heads of supply chain management in the respective firms. Descriptive statistics and multiple regression equation were applied to analyse data with the help of Statistical Package for Social Sciences (version 21.0). The study established a positive significant relationship between strategic inventory management practices and performance of supermarkets. Explicitly, e-inventory management system and activity-based costing system registered the highest influence on performance of supermarkets while lean inventory management systems had no significant influence on performance. The study concludes that strategic inventory management practices significantly improve performance of supermarkets. Consequently, the study recommends that management of supermarkets in the County should implement e-inventory management systems and practice activity-based costing in order to improve their performance through reduction of operation costs and improved inventory control, the management of supermarkets should institutionalize employment of cost accountants as part of supply chain management team for effective application of activity based costing in inventory management. and the government should give tax rebate on IT infrastructure related to e-inventory management systems to encourage up take of the systems by firm as a way of boosting their performance and growth. Further the study suggests that future research should focus on undertaking a comparable study incorporating a wider spatial and population scope as well as give attention to constructs affecting the effectiveness of strategic inventory management practices once they are implemented by supermarkets in order to obtain a comprehensive understanding of the subject matter and contribute towards the existing body of knowledge in this area.

DAFTAR ISI

BUANA ILMU ◽  
2018 ◽  
Vol 3 (1) ◽  
Author(s):  
DAFTAR ISI
Keyword(s):  
Neural Network ◽  
Artificial Neural Network ◽  
Emotional Intelligence ◽  
High Schools ◽  
Raspberry Pi ◽  
English Learning ◽  
Activity Based Costing ◽  
Learning Achievement ◽  
Vocational High Schools ◽  
Costing System

DAFTAR ISI 1. ANALISIS DETERMINASI BIAYA PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) (STUDI KASUS DI UD. PRIMA BHAKTI KARAWANG) Ade Suhara, Bona Herman Sianturi .....................…………………………………1 - 10 2. FENOMENA AKAD NIKAH VIA TELEPHON Haerudin ..........................………………………………………… …………….11 - 32 3. PENGARUH KOMPETENSI DOSEN TERHADAP KINERJA AKADEMIK DAN KEPUASAN MAHASISWA: STUDI KASUS KELAS INTERNASIONAL DI PROGRAM STUDI MANAJEMEN DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SINGAPERBANGSA KARAWANG (2017-2018) Made Panji Teguh Santoso, Novian Ekawaty ............………………. …………33 - 50 4. THE INFLUENCE OF EMOTIONAL INTELLIGENCE AND MOTIVATION TOWARDS STUDENT’S ENGLISH LEARNING ACHIEVEMENT At state vocational high schools in karawang Asep Darojatul Romli ...……………………………………………………… 51 - 61 5. SISTEM INFORMASI DATA PENDUDUK BERBASIS ANDROID DAN WEB MONITORING STUDI KASUS PEMERINTAH KOTA KARAWANG (Penelitian dilakukan di Kab. Karawang) Baenil Huda…………………………………………..………………………………62 – 69 6. ANALISIS PERAN SELF EFFICACY DAN MOTIVASI KERJA TERHADAP KINERJA MARKETING DEALER WIJAYA TOYOTA SUBANG Enjang Suherman, Citra Savitri ………………………………………………….70 - 89 7. PENGARUH PELATIHAN KERJA DAN PENGEMBANGAN SDM TERHADAP KINERJA KARYAWAN Dadan Ahmad Fadili, Rd. Dwi Yulianti S , Aji Tuhagana, Asep Jamaludin…….80 – 85 8. PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAAN PERSEDIAAN TERHADAP LIKUIDITAS PERUSAHAAN SUB SEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BEI 2011-2016 Indra Wijaya……………………………………………………………………............. 86 - 103 9. PENERAPAN ARTIFICIAL NEURAL NETWORK UNTUK KLASIFIKASI FERTILITAS TELUR ITIK MENGGUNAKAN RASPBERRY PI Jamaludin Indra ………………..……………………………………………….104 – 118 10. ANALISIS KEPUASAN PENGGUNA TERHADAP LAYANAN APLIKASI MEDIA SOSIAL WhatsApp MOBILE ONLINE Shofa Shofiah Hilabi, Priati ……………………………………………………….119 – 136 11. ANALISIS PELAKSANAAN PERANAN PUSAT PELAYANAN TERPADU PEMBERDAYAAN PEREMPUAN DAN ANAK DALAM MENINGKATKAN PERLINDUNGAN ANAK (STUDI KASUS DI P2TP2A KABUPATEN KARAWANG) Abdul Kholiq ……………………………………………………………………137 – 152 12. HAK MENDAHULUI UPAH PEKERJA DALAM PERKARA KEPAILITAN (ANALISIS PUTUSAN MK NO. 18/PUU-VI/2008 JO NO. 67/PUU-XI/2013) Muhamad Abas …………………………………………………………………153 - 170

scholarly journals Responsible Urban Innovation with Local Government Artificial Intelligence (AI): A Conceptual Framework and Research Agenda

2021 ◽  
Vol 7 (1) ◽  
pp. 71
Author(s):  
Tan Yigitcanlar ◽  
Juan M. Corchado ◽  
Rashid Mehmood ◽  
Rita Yi Man Li ◽  
Karen Mossberger ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Local Government ◽  
Conceptual Framework ◽  
Research Agenda ◽  
Future Studies ◽  
Expert Team ◽  
Research Questions ◽  
Urban Problems ◽  
Technological Opportunities ◽  
Made In

The urbanization problems we face may be alleviated using innovative digital technology. However, employing these technologies entails the risk of creating new urban problems and/or intensifying the old ones instead of alleviating them. Hence, in a world with immense technological opportunities and at the same time enormous urbanization challenges, it is critical to adopt the principles of responsible urban innovation. These principles assure the delivery of the desired urban outcomes and futures. We contribute to the existing responsible urban innovation discourse by focusing on local government artificial intelligence (AI) systems, providing a literature and practice overview, and a conceptual framework. In this perspective paper, we advocate for the need for balancing the costs, benefits, risks and impacts of developing, adopting, deploying and managing local government AI systems in order to achieve responsible urban innovation. The statements made in this perspective paper are based on a thorough review of the literature, research, developments, trends and applications carefully selected and analyzed by an expert team of investigators. This study provides new insights, develops a conceptual framework and identifies prospective research questions by placing local government AI systems under the microscope through the lens of responsible urban innovation. The presented overview and framework, along with the identified issues and research agenda, offer scholars prospective lines of research and development; where the outcomes of these future studies will help urban policymakers, managers and planners to better understand the crucial role played by local government AI systems in ensuring the achievement of responsible outcomes.

scholarly journals Analyzing Factors Affecting the Sustainability of Land Management Practices in Mecha Woreda, Northwestern Ethiopia

2021 ◽  
Vol 13 (13) ◽  
pp. 7007
Author(s):  
Habtamu Nebere ◽  
Degefa Tolossa ◽  
Amare Bantider
Keyword(s):  
Decision Making ◽  
Land Management ◽  
Land Degradation ◽  
Quantitative Data ◽  
Management Practices ◽  
Short Term ◽  
Factors Affecting ◽  
Decision Making Processes ◽  
Household Heads ◽  
The Impact

In Ethiopia, the practice of land management started three decades ago in order to address the problem of land degradation and to further boost agricultural production. However, the impact of land management practices in curbing land degradation problems and improving the productivity of the agricultural sector is insignificant. Various empirical works have previously identified the determinants of the adoption rate of land management practices. However, the sustainability of land management practices after adoption, and the various factors that control the sustainability of implemented land management practices, are not well addressed. This study analyzed the factors affecting the sustainability of land management practices after implementation in Mecha Woreda, northwestern Ethiopia. The study used 378 sample respondents, selected by a systematic random sampling technique. Binary logistic regression was used to analyze the quantitative data, while the qualitative data were qualitatively and concurrently analyzed with the quantitative data. The sustained supply of fodder from the implemented land management practices, as well as improved cattle breed, increases the sustainability of the implemented land management practices. While lack of agreement in the community, lack of enforcing community bylaws, open cattle grazing, lack of benefits of implemented land management practices, acting as barrier for farming practices, poor participation of household heads during planning and decision-making processes, as well as the lack of short-term benefits, reduce the sustainability of the implemented land management practices. Thus, it is better to allow for the full participation of household heads in planning and decision-making processes to bring practical and visible results in land management practices. In addition, recognizing short-term benefits to compensate the land lost in constructing land management structures must be the strategy in land management practices. Finally, reducing the number of cattle and practicing stall feeding is helpful both for the sustainability of land management practices and the productivity of cattle. In line with this, fast-growing fodder grass species have to be introduced for household heads to grow on land management structures and communal grazing fields for stall feeding.

scholarly journals Futures of sustainability: Perspectives on social imaginaries and social transformation. A comment on Frank Adloff and Sighard Neckel’s research program

2021 ◽  
pp. 053901842199956
Author(s):  
Gerard Delanty
Keyword(s):  
Conceptual Framework ◽  
Research Program ◽  
Social Transformation ◽  
Research Agenda ◽  
Social Imaginaries ◽  
The Third ◽  
The Future ◽  
And Control

This essay is a comment on the research program launched by Frank Adloff and Sighard Neckel. My comment is specifically focused on their research agenda as outlined in their trend-setting article, ‘Futures of sustainability as modernization, transformation, and control: A conceptual framework’. The comment is also addressed more generally to the research program of the Humanities Centre for Advanced Studies ‘Futures of Sustainability’. I raise three issues: the first relates to the very idea of the future; the second concerns the notion of social imaginaries and the third question is focused on the idea of social transformation.

The role of demand management in achieving supply chain agility

2014 ◽  
Vol 19 (5/6) ◽  
pp. 577-591 ◽  
Author(s):  
David M. Gligor
Keyword(s):  
Supply Chain ◽  
Conceptual Framework ◽  
Flexible Manufacturing ◽  
Demand Management ◽  
Comprehensive Review ◽  
Content Type ◽  
Turbulent Environments ◽  
Supply Chain Agility ◽  
Managerial Implications

Purpose – The purpose of this paper is to explore the role of demand management in achieving supply chain agility (SCA) through a multi-disciplinary review of the relevant research. The systematic literature review provides the basis for formulating a conceptual framework of the relationship. Design/methodology/approach – A systematic, comprehensive review of the literature on manufacturing, marketing organizational and SCA from 1991 through 2013 was conducted. The literature on demand management is also examined to identify the various elements that contribute to SCA. Findings – Most agility frameworks take a supply-side perspective and assume that demand is known. Those that do acknowledge the role of demand fall short of offering a holistic framework that acknowledges the role of both. This paper suggests that it is simply not enough to have flexible manufacturing, distribution and procurement systems to achieve SCA. Flexibility in managing demand is also needed. Furthermore, it is the premise of this paper that demand and supply integration (DSI) inside the firm is critical to achieving SCA. Research limitations/implications – This research is a systematic, integrative review of the existing literature on the concept of agility. As such, the next phase of research needed for theory building will be the operationalization of constructs and testing of the hypothesized relationships proposed by the conceptual framework. Practical implications – The paper has several managerial implications as well. It illustrates how firms can create and sustain competitive advantages in turbulent environments. Managers can use the framework developed here to assess what structures and decision-making processes they can use to increase the firm’s SCA. Practitioners can use this model as a checklist to identify candidate areas for improving agility. The section illustrating the use of knowledge management to increase DSI should be of particular interest to managers, considering that a great deal of firms experience a disconnect between demand creation and supply fulfillment. Originality/value – Through a systematic, comprehensive review of multi-disciplinary literature, the paper explores the role of demand management in achieving SCA.

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