Inscribing the organization:representations in dispute between accounting and production

This paper assumes that a primary function of management accounting is the representation of "accounting facts" for purposes such as organizational control. Accountants are able to offer conventional techniques of control, such as standard costing, as a consequence of their ability to deploy accounting representations within managerial and economic models of organizational processes. Accounting competes, at times, with other 'professional' groups, such as production planning or quality management people, in this role of representing the organization to management. The paper develops its arguments around a case illustration of cost accounting set in a low technology manufacturing environment. The research relates to a case organization in which accountants are attempting to establish the reliability of accounting inscriptions of a simple manufacturing process. The case research focuses on the documents, the inscriptions that vie for managements' attention. It is these sometimes messy and inaccurate representations which enable control of complex and heterogeneous activities at a distance. At the end of our site visits we observe quality management systems in the ascendancy over the accountants' standard costing systems. © 2006 Elsevier Ltd. All rights reserved.

Symbiotic approaches to work and technology

Symbiotic design methods aim to take into account technical, social and organizational criteria simultaneously. Over the years, many symbiotic methods have been developed and applied in various countries. Nevertheless, the diagnosis that only technical criteria receive attention in the design of production systems, is still made repeatedly. Examples of symbiotic approaches are presented at three different levels: technical systems, organizations, and the process. From these, discussion points are generated concerning the character of the approaches, the importance of economic motives, the impact of national environments, the necessity of a guided design process, the use of symbiotic methods, and the roles of participants in the design process.

The operation of repair in L2 learner conversation, group work and classroom discourse

The present study is an empirical investigation into repair in spoken discourse, specifically focusing on L2 learner conversation, group work and teacher-fronted classroom interaction. The core of the investigation concentrates on identification of the problem type, classification of repair strategies and examination of interaction in the repair process. A comparison between Conversation (CS), Group Work (GW), and Teacher-fronted classroom interaction (CR) suggests that more repair is undertaken in CS. The results of the study suggest that the fundamental differences between CS, GW and CR are of two types: in the frequency of repair and in the nature of the repair itself. It has been found that other-initiation for production problem repair occurs mainly in CR, other-completion is characteristic of GW and self-repair is most frequent in CS. Factors affecting the occurrence of repair in CS, GW and CR are related to content and social and communicative features of context. Importantly, the study shows the frequency of repair in GW falls between that of CS and CR in most of repair strategies. This result lends support to the argument that group work can assist L2 learners to develop their communicative competence. It is suggested that the analysis of the repair process in CS, GW and CR can be useful in throwing light on the intricacies of spoken discourse in general and can be exploited by applied linguists for both theoretical and pedagogical purposes.

When electronic management tools work - and don't work - in social-based distribution channels:a study of IT manufacturers and resellers

Electronic information tools have become increasingly popular with channel manufacturers in their efforts to manage resellers. Although these tools have been found to increase the efficiency of communications, researchers and practitioners alike have questioned their effectiveness. To investigate how top-down electronic information affects social channel relationships we consider the use of such tools in information technology distribution channels. Using electronic communications theory and channel governance theory we hypothesize that the usefulness of the tools is a function of the type of information inherent in each tool (demand creation information or supply fulfillment information) and the particular communications characteristics of this information.

The fallacy of integration:work and non-work in professional services

Many organisations are encouraging their staff to integrate work and non-work, but a qualitative study of young professionals found that many crave greater segregation rather than more integration. Most wished to build boundaries to separate the two and simplify a complex world. Where working practices render traditional boundaries of time and space ineffective, this population seems to create new idiosyncratic boundaries to segregate work from non-work. These idiosyncratic boundaries depended on age, culture and life-stage though for most of this population there was no appreciable gender difference in attitudes to segregating work and non-work. Gender differences only became noticeable for parents. A matrix defining the dimensions to these boundaries is proposed that may advance understanding of how individuals separate their work and personal lives. In turn, this may facilitate the development of policies and practices to integrate work and non-work that meet individual as well as organisational needs.

Uncertified absence from work and the Big Five:an examination of absence records and future absence intentions

Uncertified absence from work has traditionally been difficult to link to personality. The present paper argues that personality is best conceptualized as influencing an individual’s intention to be absent from work because of reasons that are within their control. This was investigated in an employed community sample of 128 individuals. These individuals used a self-report measure to express their future intentions to be absent from work as a result of several reasons. These reasons for absence were categorized as “being absent because of external pressure or commitment” (ABCo) and “being absence by choice” (ABCh). The Big Five personality factors were found to be unrelated to objective uncertified absence records and unrelated to ABCo. Three of the Big Five were related to ABCh. Agreeableness was negatively related to ABCh whereas Extraversion and Openness demonstrated a positive correlation. It was concluded that the results should be viewed tentatively, but that this study may provide a useful framework for conceptualizing the association of personality with uncertified absence.

Individual spirit at work and its relationship with employee work attitudes and organisational outcomes:An empirical examination in corporate Thailand

The purpose of this thesis is to conduct empirical research in corporate Thailand in order to (1) validate the Spirit at Work Scale (2) investigate the relationships between individual spirit at work and three employee work attitudinal variables (job satisfaction, organisational identification and psychological well-being) and three organisational outcomes (in-role performance, organisational citizenship behaviours (OCB), and turnover intentions) (3) further examine causal relations among these organisational behaviour variables with a longitudinal design (4) examine three employee work attitudes as mediator variables between individual spirit at work and three organisational outcomes and (5) explore the potential antecedents of organisational conditions that foster employee experienced individual spirit at work. The two pilot studies with 155 UK and 175, 715 Thai samples were conducted for validation testing of the main measure used in this study: Spirit at Work Scale (Kinjerski & Skrypnek, 2006a). The results of the two studies including discriminant validity analyses strongly provided supportive evidence that Spirit at Work Scale (SAWS) is a sound psychometric measure and also a distinct construct from the three work attitude constructs. The final model of SAWS contains a total of twelve items; a three factor structure (meaning in work, sense of community, and spiritual connection) in which the sub-factors loaded on higher order factors and also had very acceptable reliability. In line with these results it was decided to use the second-order of SAWS model for Thai samples in the main study and subsequent analysis. The 715 completed questionnaires were received from the first wave of data collection during July - August 2008 and the second wave was conducted again within the same organisations and 501 completed questionnaires were received during March - April 2009. Data were obtained through 49 organisations which were from three types of organisations within Thailand: public organisations, for-profit organisations, and notfor-profit organisations. Confirmatory factor analysis of all measures used in the study and hypothesised model were tested with structural equation modelling techniques. The results were greatly supportive for the direct structural model and partially supportive for the fully mediated model. Moreover, there were different findings across self report and supervisor rating on performance and OCB models. Additionally, the antecedent conditions that fostered employees experienced individual spirit at work and the implications of these findings for research and practice are discussed.

Secretaries' and administrators' work and social relations

Secretaries' and administrators' work and social relations within universities

Dynamics and topographic organization of recursive self-organizing maps

Recently there has been an outburst of interest in extending topographic maps of vectorial data to more general data structures, such as sequences or trees. However, there is no general consensus as to how best to process sequences using topographicmaps, and this topic remains an active focus of neurocomputational research. The representational capabilities and internal representations of the models are not well understood. Here, we rigorously analyze a generalization of the self-organizingmap (SOM) for processing sequential data, recursive SOM (RecSOM) (Voegtlin, 2002), as a nonautonomous dynamical system consisting of a set of fixed input maps. We argue that contractive fixed-input maps are likely to produce Markovian organizations of receptive fields on the RecSOM map. We derive bounds on parameter β (weighting the importance of importing past information when processing sequences) under which contractiveness of the fixed-input maps is guaranteed. Some generalizations of SOM contain a dynamic module responsible for processing temporal contexts as an integral part of the model. We show that Markovian topographic maps of sequential data can be produced using a simple fixed (nonadaptable) dynamic module externally feeding a standard topographic model designed to process static vectorial data of fixed dimensionality (e.g., SOM). However, by allowing trainable feedback connections, one can obtain Markovian maps with superior memory depth and topography preservation. We elaborate on the importance of non-Markovian organizations in topographic maps of sequential data. © 2006 Massachusetts Institute of Technology.

Achieving cost competitiveness with an agent based integrated process planning and production scheduling system

From a manufacturing perspective, the efficiency of manufacturing operations (such as process planning and production scheduling) are the key element for enhancing manufacturing competence. Process planning and production scheduling functions have been traditionally treated as two separate activities, and have resulted in a range of inefficiencies. These include infeasible process plans, non-available/overloaded resources, high production costs, long production lead times, and so on. Above all, it is unlikely that the dynamic changes can be efficiently dealt with. Despite much research has been conducted to integrate process planning and production scheduling to generate optimised solutions to improve manufacturing efficiency, there is still a gap to achieve the competence required for the current global competitive market. In this research, the concept of multi-agent system (MAS) is adopted as a means to address the aforementioned gap. A MAS consists of a collection of intelligent autonomous agents able to solve complex problems. These agents possess their individual objectives and interact with each other to fulfil the global goal. This paper describes a novel use of an autonomous agent system to facilitate the integration of process planning and production scheduling functions to cope with unpredictable demands, in terms of uncertainties in product mix and demand pattern. The novelty lies with the currency-based iterative agent bidding mechanism to allow process planning and production scheduling options to be evaluated simultaneously, so as to search for an optimised, cost-effective solution. This agent based system aims to achieve manufacturing competence by means of enhancing the flexibility and agility of manufacturing enterprises.

Group work and cognitive style:a discursive investigation

This article investigates the relationship between work-group members’ cognitive style (as measured by Allinson and Hayes’s Cognitive Style Index), the group’s task and setting, and the way in which group members behave in the group. Behavior of a homogeneous analytic, a homogeneous intuitive, and a heterogeneous group was observed in a mechanistic setting and analyzed using discourse analysis. This study is discussed in light of a previous study in which homogeneous analytic and homogeneous intuitive groups worked in an organic setting. These two studies use different methodologies (quantitative approach versus qualitativediscursive). The benefits of methodological eclecticism are discussed.

The psychology of work and organizations

From the challenges of sustainability to disruptive technology, work environments face unprecedented change and this major new textbook provides a cutting-edge introduction to how psychology and the world of work interact. Leading international academics, Steve Woods and Mike West, combine the latest research with truly global perspectives to leave students with a fully-rounded understanding of work psychology. Developed from wide-ranging lecturer feedback, three key themes of Ethics and Social Responsibility, Globalization and Cross-cultural Issues, and Environment and Sustainability are threaded throughout every chapter, while an attractive full-colour design and engaging pedagogical devices stimulate student interaction on this rapidly growing course. A full set of lecturer resources including Instructors Manual, PowerPoint Slides and Test Bank make this the complete resource for modern work psychology courses.