955 resultados para IFAC Model of Management Accounting
Resumo:
The research investigates the processes of adoption and implementation, by organisations, of computer aided production management systems (CAPM). It is organised around two different theoretical perspectives. The first part is informed by the Rogers model of the diffusion, adoption and implementation of innovations, and the second part by a social constructionist approach to technology. Rogers' work is critically evaluated and a model of adoption and implementation is distilled from it and applied to a set of empirical case studies. In the light of the case study data, strengths and weaknesses of the model are identified. It is argued that the model is too rational and linear to provide an adequate explanation of adoption processes. It is useful for understanding processes of implementation but requires further development. The model is not able to adequately encompass complex computer based technologies. However, the idea of 'reinvention' is identified as Roger's key concept but it needs to be conceptually extended. Both Roger's model and definition of CAPM found in the literature from production engineering tend to treat CAPM in objectivist terms. The problems with this view are addressed through a review of the literature on the sociology of technology, and it is argued that a social constructionist approach offers a more useful framework for understanding CAPM, its nature, adoption, implementation, and use. CAPM it is argued, must be understood on terms of the ways in which it is constituted in discourse, as part of a 'struggle for meaning' on the part of academics, professional engineers, suppliers, and users.
Resumo:
Purpose: The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported "gap" between academic management accounting research and practice. Design/methodology/approach: Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia. Findings: Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice. Research limitations/implications: As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than "answers". Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry. Originality/value: This study contributes to the conversation about the "research-practice gap" in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice. © Emerald Group Publishing Limited.
Resumo:
The Article suggests a possible approach to creation of the Intellectual Management System for human resources and personnel (during their professional tasks solving), and that could consider personal characteristics and psychological condition of the human resources as an “unreliable” element. The Article describes some elements of the Intellectual Management System: professional activity model and “unreliable” element (human resources) model.
Resumo:
The purpose of the current paper is to present the developed methodology of viable model based enterprise management, which is needed for modern enterprises to survive and growth in the information age century. The approach is based on Beer’s viable system model and uses it as a basis of the information technology implementation and development. The enterprise is viewed as a cybernetic system which functioning is controlled from the same rules as for every living system.
Resumo:
The demands towards the contemporary information systems are constantly increasing. In a dynamic business environment an organization has to be prepared for sudden growth, shrinking or other type of reorganization. Such change would bring the need of adaptation of the information system, servicing the company. The association of access rights to parts of the system with users, groups of users, user roles etc. is of great importance to defining the different activities in the company and the restrictions of the access rights for each employee, according to his status. The mechanisms for access rights management in a system are taken in account during the system design. In most cases they are build in the system. This paper offers an approach in user rights framework development that is applicable in information systems. This work presents a reusable extendable mechanism that can be integrated in information systems.
Resumo:
Abstract Purpose – The purpose of this paper is to present a case study regarding the deployment of a previously developed model for the integration of management systems (MSs). The case study is developed at a manufacturing site of an international enterprise. The implementation of this model in a real business environment is aimed at assessing its feasibility. Design/methodology/approach – The presented case study takes into account different management systems standards (MSSs) progressively implemented, along the years, independently. The implementation of the model was supported by the results obtained from an investigation performed according to a structured diagnosis that was conducted to collect information related to the organizational situation of the enterprise. Findings – The main findings are as follows: a robust integrated management system (IMS), objectively more lean, structured and manageable was found to be feasible; this study provided an holistic view of the enterprise’s global management; clarifications of job descriptions and boundaries of action and responsibilities were achieved; greater efficiency in the use of resources was attained; more coordinated management of the three pillars of sustainability – environmental, economic and social, as well as risks, providing confidence and added value to the company and interested parties was achieved. Originality/value – This case study is pioneering in Portugal in respect to the implementation, at the level of an industrial organization, of the model previously developed for the integration of individualized MSs. The case study provides new insights regarding the implementation of IMSs including the rationalization of several resources and elimination of several types of organizational waste leveraging gains of efficiency. Due to its intrinsic characteristics, the model is able to support, progressively, new or revised MSSs according to the principles of annex SL (normative) – proposals for MSSs – of the International Organization for Standardization and the International Electrotechnical Commission, that the industrial organization can adopt beyond the current ones.
Resumo:
In this second counterpoint article, we refute the claims of Landy, Locke, and Conte, and make the more specific case for our perspective, which is that ability-based models of emotional intelligence have value to add in the domain of organizational psychology. In this article, we address remaining issues, such as general concerns about the tenor and tone of the debates on this topic, a tendency for detractors to collapse across emotional intelligence models when reviewing the evidence and making judgments, and subsequent penchant to thereby discount all models, including the ability-based one, as lacking validity. We specifically refute the following three claims from our critics with the most recent empirically based evidence: (1) emotional intelligence is dominated by opportunistic academics-turned-consultants who have amassed much fame and fortune based on a concept that is shabby science at best; (2) the measurement of emotional intelligence is grounded in unstable, psychometrically flawed instruments, which have not demonstrated appropriate discriminant and predictive validity to warrant/justify their use; and (3) there is weak empirical evidence that emotional intelligence is related to anything of importance in organizations. We thus end with an overview of the empirical evidence supporting the role of emotional intelligence in organizational and social behavior.