Management accounting adaptability in an integrated information system environment

In this study, we explore the relationship between the qualities of the information system environment and management accounting adaptability. The information system environment refers to three distinct elements: the degree of information system integration, system flexibility, and shared knowledge between business unit managers and the IT function. We draw on the literature on integrated information systems (IIS) and management accounting change and propose a model to test the hypothesized relationships. The sample for this study consists of Australian companies from all industries.

ERP and best of breed : a comparative analysis

Enterprise Resource Planning (ERP) software is the dominant strategic platform for supporting enterprise-wide business processes. However, it has been criticised for being inflexible and not meeting specific organisation and industry requirements. An alternative, Best of Breed (BoB), integrates components of standard package and/or custom software. The objective is to develop enterprise systems that are more closely aligned with the business processes of an organisation. A case study of a BoB implementation facilitates a comparative analysis of the issues associated with this strategy and the single vendor ERP alternative. The paper illustrates the differences in complexity of implementation, levels of functionality, business process alignment potential and associated maintenance.

Refactoring Service Interface to Support Artefact-centric Service interaction

The growth of APIs and Web services on the Internet, especially through larger enterprise systems increasingly being leveraged for Cloud and software-as-a-service opportunities, poses challenges for improving the efficiency of integration with these services. Interfaces of enterprise systems are typically larger, more complex and overloaded, with single operations having multiple data entities and parameter sets, supporting varying requests, and reflecting versioning across different system releases, compared to fine-grained operations of contemporary interfaces. We propose a technique to support the refactoring of service interfaces by deriving business entities and their relationships. In this paper, we focus on the behavioural aspects of service interfaces, aiming to discover the sequential dependencies of operations (otherwise known as protocol extraction) based on the entities and relationships derived. Specifically, we propose heuristics according to these relationships, and in turn, deriving permissible orders in which operations are invoked. As a result of this, service operations can be refactored on business entity CRUD lines, with explicit behavioural protocols as part of an interface definition. This supports flexible service discovery, composition and integration. A prototypical implementation and analysis of existing Web services, including those of commercial logistic systems (Fedex), are used to validate the algorithms proposed through the paper.

Boundary crossing: A theoretical framework to understand the operation dynamics of industry-school partnerships

Industry-school partnerships (ISPs) are increasingly being recognised as a new way of providing vocational education opportunities. However, there is limited research investigating their impact on systemic (organisational and structural) and human resource (teachers and education managers) capacity to support school to work transitions. This paper reports on a government led ISP, established by the Queensland state government. ISPs across three industry sectors: minerals and energy; building and construction; and aviation are included in this study. This research adopted a qualitative case study methodology and draws upon boundary crossing theory to understand the dynamics of how each industry sector responded to systemic and human resource issues that emerged in each ISP. The main finding being that the systematic application of boundary crossing mechanisms by all partners pro-duced mutually beneficial outcomes. ISPs from the three sectors adopted different models, leveraged different boundary crossing objects but all maintained the joint vision and mutually agreed outcomes. All three ISPs genuinely crossed boundaries, albeit in different ways, and assisted teachers to co-pro-duce industry-based curriculums, share sector specific knowledge and skills that help enhance the school to work transition for school graduates.

Discovering behavioural interfaces for overloaded web services

The growth of APIs and Web services on the Internet, especially through larger enterprise systems increasingly being leveraged for Cloud and software-as-a-service opportuni- ties, poses challenges to improving the efficiency of integration with these services. Interfaces of enterprise systems are typically larger, more complex and overloaded, with single operation having multiple data entities and parameter sets, supporting varying requests, and reflecting versioning across different system releases, compared to fine-grained operations of contemporary interfaces. We propose a technique to support the refactoring of service interfaces by deriving business entities and their relationships. In this paper, we focus on the behavioural aspects of service interfaces, aiming to discover the sequential dependencies of operations (otherwise known as protocol extraction) based on the entities and relationships derived. Specifically, we propose heuristics according to these relationships, and in turn, deriving permissible orders in which operations are invoked. As a result of this, service operations can be refactored on business entity CRUD lines, with explicit behavioural protocols as part of an interface definition. This supports flexible service discovery, composition and integration. A prototypical implementation and analysis of existing Web services, including those of commercial logistic systems (Fedex), are used to validate the algorithms proposed through the paper.

From conceptual process models to running systems: A holistic approach for the configuration of enterprise system processes

This paper proposes a method which aims at increasing the efficiency of enterprise system implementations. First, we argue that existing process modeling languages that feature different degrees of abstraction for different user groups exist and are used for different purposes which makes it necessary to integrate them. We describe how to do this using the meta models of the involved languages. Second, we argue that an integrated process model based on the integrated meta model needs to be configurable and elaborate on the enabling mechanisms. We introduce a business example using SAP modeling techniques to illustrate the proposed method.

Enterprise education: Learning through personal experience

This paper outlines the development of a reflective process through which student feelings are brought to the surface to advance their learning outcomes. A key notion in relation to the capacity of student development is the ability of students to alter their collective habits of thought and in turn the nature of the learning environment. The paper examines student reflection in the context of students' heightened awareness of self and their potential influence on their environment. The notion of 'surfacing feelings' is used to describe the outcome of individual and group reflection through which several parties become aware of the active reflections of individual students, thereby increasing the potential depth of overall reflection. Finally, the author considers the transferability of the ideas discussed to other educational contexts.

Best practice full-stop: Anticipating the spillover effects of enterprise education

This paper considers the potential flow-on benefits that may arise from the increasing provision of enterprise education. The issue of vulnerability is proposed to be a factor associated with superior learning outcomes. Therefore, this paper aims to highlight the use of student and facilitator vulnerability to increase the capacity for learning in Higher Education. It is argued that students benefit from having to struggle to find their identity within a learning environment. That group work can assist the development of confidence through which improved learning behaviours are adopted. Also, the development of good learning practices in the domain of enterprise education have the potential to aid student learning outcomes in other areas of study. This paper provides another means of valuing the potential gains to be received from enterprise education.

Enterprise education: The frustration of a pure contest

Purpose This paper discusses the development of a strategy game for enterprise education. It is argued that requiring students to initially struggle with the game’s rules and strategies results in a worthwhile test of their persistence and ability to manage ambiguity. Further, that in the absence of uncertainty, students will not benefit from the game’s potential contribution to their overall learning. Approach The paper is constructed around the infusion of student narratives and the author’s self-reflective thoughts. The papers explores the process of developing a game that; - 1) provides the students with access to an enterprise reality, - 2) strengthens their engagement with the theoretical foundations of their studies, and; - 3) provides a process for serious self-reflection. Findings Despite the mixed views presented in this paper, the game’s development thus far has been very successful. Students do enjoy and benefit from enduring the frustration of a pure contest. Having to work through uncertainty is a good practice for students in Higher Education, especially those engaged in enterprise education. Practical Implications Whilst the use of games in experiential education is not uncommon, consideration of how and why they are developed is not always well understood. This paper suggests that enterprise educators have significant opportunities to develop games that genuinely provide student access to the entrepreneur’s way of life. Value of Paper This paper provides evidence of how a game can be constructed to add significant value to an existing curriculum. It also provides evidence of the inner thoughts of students frustrated by a challenge they refuse to give up on. As such, it provides a valuable window through which to contemplate the minds of tomorrow’s nascent entrepreneurs.

Enterprise education: Revisiting Whitehead to satisfy Gibbs

Purpose – This paper seeks to demonstrate that a truly learner-centred enterprise education programme can be developed within a traditional business school environment. Design/methodology/approach – This paper unites the broad teaching philosophy of Alfred Whitehead with that of Allan Gibbs’s enterprise specific teaching philosophies to consider the fitness of the recently developed hic et nunc enterprise framework. This is largely achieved by testing the framework for constructive alignment. Findings – It is argued that the hic et nunc framework is consistent with the philosophies of both Whitehead and Gibb. Further, the framework illustrates a process through which enterprise education programmes can be developed independently of any pressures to conform to more traditional pedagogy. Practical implications – Through careful consideration of the process of constructive alignment, an analytical approach to developing and/or refining an enterprise education program exists. Importantly, it represents an approach that is explicitly learner-centred, and therefore free from the constraints of the environment within which the programme is delivered. Originality/value – This paper brings to life the wonderful ideas of the great philosopher, Alfred Whitehead, combining them with the contemporary ideas of Allan Gibb. In doing so, the complementary nature of their thoughts helps to illustrate the minimal requirements of a learner-centred approach to enterprise education

Claiming the future of enterprise education

Purpose The purpose of this paper is to highlight the importance of enterprise educators working collectively to develop a unique scholarship of teaching. The authors argue that the time is right for educators in this domain to secure the future of enterprise education. Acknowledging the debate between "entrepreneurship education" and "enterprise education," the authors set out to develop a unification model through which educators can act collectively to demonstrate the leadership required to secure the autonomy of the domain. Design/methodology/approach The authors bring several pertinent ideas (pedagogical content knowledge, heutagogy and academagogy) to the attention of academics/researchers involved in the design, development and delivery of enterprise education. The innovative approach to combine these ideas with prevailing thinking in this domain has facilitated a model for collective action. Findings It is at the level of the shared philosophical positions that the authors can best cooperate to shape the future direction of enterprise education. The authors argue against dwelling upon how the authors differ in terms of context and process issues. Such matters can only fragment the theory and practice of enterprise education. The authors need to develop greater appreciation of shared philosophical positions and leverage this understanding into a unique scholarship of teaching, specific to enterprise education. Practical implications – As enterprise education becomes more global, it is also likely to become more attractive to business schools that long for a new positioning tool in the increasingly overcrowded markets that they compete in. Originality/value This paper encourages enterprise educators to reflect upon the knowledge they hold of their own practice, and that of other enterprise educators.

Developing an evolutionary/ecological approach in enterprise education

This paper presents an ecological/evolutionary approach to enterprise education. Ecological approaches are used at the University of Tasmania to heighten the awareness of students to a raft of difficult to observe environmental factors associated with developing enterprising ideas. At Sheffield University, the discovery and exploitation of entrepreneurial opportunities is viewed as a co-evolving system of emerging business ideas, and routines/heuristics respectively. It is argued that using both approaches enables students to develop a greater awareness of their situated environment, and ultimately the degree of fit between their learning process and a changing external world. The authors argue that in order to improve the chances of longer-term survival what is needed is a new level of organisation where the individual is capable of developing a representation of the external world that he or she can use to sense the appropriateness of local decisions. This reinterpretation of events allows individuals to step back and examine the broader consequences of their actions through the interpretation and anticipation of feedback from the environment. These approaches thus seek to develop practice-based heuristics which individuals can use to make sense of their lived experiences, as they learn to evolve in an increasingly complex world.