The Business of Unfinished Business : Reflections on Co-construction of Meanings in Research Encounters

My concern in this commentary is the discrepancy between cultural psychologists' theoretical claims that meanings are co-constructed by, with and for individuals in ongoing social interaction, and their research practices where researcher's and research participant's meaning-making processes are separated in time into sequential turns. I argue for the need to live up to these theoretical assumptions, by making both the initial research encounter and the researcher's later interpretation process more co-constructive. I suggest making the initial research encounter more co-constructive by paying attention to these moments when the negotiated flow of interaction between researcher and research participant breaks down, for it allows the research participant's meaning-making to be traced and makes the researcher's efforts towards meaning more explicit. I propose to make the later interpretation process more co-constructive by adopting a more open-ended and dialogical way of writing that is specifically addressed to research participants and invites them to actively engage with researcher's meaning-making.

ACE research vignette 041: Business Planning and the emergence of new ventures

This series of research vignettes is aimed at sharing current and interesting research findings from our team of international Entrepreneurship researchers. In this vignette, Christophe Garonne and Per Davidsson examine the value of business planning for business start-ups.

Enterprise business technology governance: A validation of three technology-governance competencies for boards of directors

The competent leadership and governance of digital transformation needs to involve the board of directors. The reported lack of such capability in boards is becoming a pressing issue. Underpinning leadership in such transformation are the competencies to effectively govern Enterprise Technology (ETG). In this paper we take the position that ETG competencies are essential in boards because competent enterprise business technology governance has been shown to contribute to increased revenue, profit, and returns. We report the industry validation processes of a set of three board-of-director competencies needed for effective ETG related to strategy and planning; investment and risk; and, innovation and value creation. We conclude that gaps in board ETG competence remain.

The small business CGT concessions: Evidence from the perspective of the tax practitioner

On 21 September 1999 Division 152 was inserted into the Income Tax Assessment Act (1997) (ITAA 1997). Division 152 contains the small business CGT concessions, which enables eligible small business taxpayers to reduce the amount of tax payable on capital gains arising from certain CGT events that occur after 11:45 am on 21 September 1999. One of the principal objectives of the legislation is to provide a concessionary regime for small business owners who do not have the same ability to access the concessionary superannuation regime generally available to employees. When announcing the introduction of the concessions the then Federal Treasurer, Mr Peter Costello, specifically stated that the objective of Division 152 was to provide ‘small business people with access to funds for retirement or expansion’. The purpose of this article is to: one, assess the extent to which small business taxpayers understand the CGT small business concessions, particularly when considering the sale of their business; two, determine which of the four small business CGT concessions are most commonly adopted and/or recommended by tax practitioners to clients; and three, to determine whether the superannuation changes in relation to the capping of the concessional superannuation thresholds have had an impact on the use of the small business retirement concession.

Culture in Business Process Management: How cultural values determine BPM success

There is consensus among practitioners and academics that culture is a critical factor that is able to determine success or failure of BPM initiatives. Yet, culture is a topic that seems difficult to grasp and manage. This may be the reason for the overall lack of guidance on how to address this topic in practice. We have conducted in-depth research for more than three years to examine why and how culture is relevant to BPM. In this chapter, we introduce a framework that explains the role of culture in BPM. We also present the relevant cultural values that compose a BPM culture, and we introduce a tool to examine the supportiveness of organizational cultures for BPM. Our research results provide the basis for further empirical analyses on the topic and support practitioners in the management of culture as an important factor in BPM initiatives.

Fast and accurate business process drift detection

Business processes are prone to continuous and unexpected changes. Process workers may start executing a process differently in order to adjust to changes in workload, season, guidelines or regulations for example. Early detection of business process changes based on their event logs – also known as business process drift detection – enables analysts to identify and act upon changes that may otherwise affect process performance. Previous methods for business process drift detection are based on an exploration of a potentially large feature space and in some cases they require users to manually identify the specific features that characterize the drift. Depending on the explored feature set, these methods may miss certain types of changes. This paper proposes a fully automated and statistically grounded method for detecting process drift. The core idea is to perform statistical tests over the distributions of runs observed in two consecutive time windows. By adaptively sizing the window, the method strikes a trade-off between classification accuracy and drift detection delay. A validation on synthetic and real-life logs shows that the method accurately detects typical change patterns and scales up to the extent it is applicable for online drift detection.

Log delta analysis: Interpretable differencing of Business process event logs

This paper addresses the problem of identifying and explaining behavioral differences between two business process event logs. The paper presents a method that, given two event logs, returns a set of statements in natural language capturing behavior that is present or frequent in one log, while absent or infrequent in the other. This log delta analysis method allows users to diagnose differences between normal and deviant executions of a process or between two versions or variants of a process. The method relies on a novel approach to losslessly encode an event log as an event structure, combined with a frequency-enhanced technique for differencing pairs of event structures. A validation of the proposed method shows that it accurately diagnoses typical change patterns and can explain differences between normal and deviant cases in a real-life log, more compactly and precisely than previously proposed methods.

Evidence-based business process management: Using digital opportunities to drive organizational innovation

Process improvement and innovation are risky endeavors, like swimming in unknown waters. In this chapter, I will discuss how process innovation through BPM can benefit from Research-as-a-Service, that is, from the application of research concepts in the processes of BPM projects. A further subject will be how innovations can be converted from confidence-based to evidence-based models due to affordances of digital infrastructures such as large-scale enterprise soft-ware or social media. I will introduce the relevant concepts, provide illustrations for digital capabilities that allow for innovation, and share a number of key takeaway lessons for how organizations can innovate on the basis of digital opportunities and principles of evidence-based BPM: the foundation of all process decisions in facts rather than fiction.

Achieving intention-centric BPM through automated planning

As a result of the more distributed nature of organisations and the inherently increasing complexity of their business processes, a significant effort is required for the specification and verification of those processes. The composition of the activities into a business process that accomplishes a specific organisational goal has primarily been a manual task. Automated planning is a branch of artificial intelligence (AI) in which activities are selected and organised by anticipating their expected outcomes with the aim of achieving some goal. As such, automated planning would seem to be a natural fit to the BPM domain to automate the specification of control flow. A number of attempts have been made to apply automated planning to the business process and service composition domain in different stages of the BPM lifecycle. However, a unified adoption of these techniques throughout the BPM lifecycle is missing. As such, we propose a new intention-centric BPM paradigm, which aims on minimising the specification effort by exploiting automated planning techniques to achieve a pre-stated goal. This paper provides a vision on the future possibilities of enhancing BPM using automated planning. A research agenda is presented, which provides an overview of the opportunities and challenges for the exploitation of automated planning in BPM.

Liquid Business Process Model Collections

Many organizations realize that increasing amounts of data (“Big Data”) need to be dealt with intelligently in order to compete with other organizations in terms of efficiency, speed and services. The goal is not to collect as much data as possible, but to turn event data into valuable insights that can be used to improve business processes. However, data-oriented analysis approaches fail to relate event data to process models. At the same time, large organizations are generating piles of process models that are disconnected from the real processes and information systems. In this chapter we propose to manage large collections of process models and event data in an integrated manner. Observed and modeled behavior need to be continuously compared and aligned. This results in a “liquid” business process model collection, i.e. a collection of process models that is in sync with the actual organizational behavior. The collection should self-adapt to evolving organizational behavior and incorporate relevant execution data (e.g. process performance and resource utilization) extracted from the logs, thereby allowing insightful reports to be produced from factual organizational data.

Service Interface Synthesis in Business Networks

Mismatches between services needing to interoperate have been addressed through the adaptation of structural and behavioural interfaces of services, which in practice incur long lead time through manual, coding effort. We propose a framework, complementary to con- ventional service adaptation, to synthesise service interfaces in the open setting of business networks, allowing consumers to introspect service interfaces and formulate service invocations. The framework also allows evolved service requests, as new features of service capabilities are discov- ered, through interactions with other, similar services. Finally the frame- work fosters reuse of adaptation efforts through normalisation of struc- tural and behavioural interfaces of similar services. This paper provides a first exposition of the service interface synthesis framework, describing patterns containing novel requirements for unilateral service adaptation and detailing the interface synthesis technique. Complex examples of ser- vices drawn from commercial logistic systems are then used to validate the synthesis technique and identify open challenges and future research directions.

Understanding the business case for infrastructure sustainability

The relationship between corporate and sustainability performance continues to be controversial and unclear, not withstanding numerous theoretical and empirical studies. Despite this, views on corporate responsibilities “meet where management can show how voluntary social and environmental management contributes to the competitiveness and economic success of the company.” This approach is fundamental to the business case for infrastructure sustainability. It suggests that beyond-compliance activities undertaken by companies are commercially justified if they can be shown to contribute to profitability and shareholder value. Potential public good benefits range across a wide spectrum of economic (for example employment, local purchasing, reduced demand for electricity generation), social (indigenous employment and development, equity of access), and environmental (lower greenhouse gas emission, reduced use of non-renewable resources and potable water, less waste, enhanced biodiversity). Some of these benefits have impacts that lie in more than one of the economic, social, and environmental areas of public goods. Using a sustainability rating schemes and potential business benefits from sustainability initiatives, this paper presents a brief summary of an online survey of industry that identifies how rating scheme themes and business benefits relate. This allows for a case to be built demonstrating which sustainability themes offer particular business benefits.

Can different measures of intelligence be used interchangeably? A comparison of the Wechsler and Stanford-Binet scales

The Wechsler and Stanford Binet scales are among the most commonly used tests of intelligence. In clinical practice, they often seem to be used interchangeably. This paper reports the results of two studies that compared the most recent editions of two Wechsler scales (WPPSI-III and WISC-IV) with the Stanford-Binet Fifth Edition (SB5). The participants in the first study were 36 typically developing 4-year-old children who completed the WPPSI-III and SB5 in counter-balanced order. Although correlations of composite scores ranged from r = .59 to r = .82 and were similar to those reported for earlier versions of the two instruments, more than half the sample had a score discrepancy greater than 10 points across the two instruments. In the second study, the WISC-IV and SB5 were administered to 30 children aged 12-14 years. There was a significant difference between Full Scale IQs on the two measures, with scores being higher on the WISC-IV. Differences between the two verbal scales were also significant and favoured the WISC-IV. There were moderate correlations of Full Scale IQs (r = .58) and Nonverbal IQs (r = .54) but the relationship between the two Verbal scales was not significant. For some children, notable score differences led to different categorisations of their level of intellectual ability The findings suggest that the Wechsler and Stanford Binet scales cannot be presumed to be interchangeable. The discussion focuses on how psychologists might reconcile large differences in test scores and the need for caution when interpreting and comparing test results.

BP-XACML: An authorisation policy language for business processes

XACML has become the defacto standard for enterprise- wide, policy-based access control. It is a structured, extensible language that can express and enforce complex access control policies. There have been several efforts to extend XACML to support specific authorisation models, such as the OASIS RBAC profile to support Role Based Access Control. A number of proposals for authorisation models that support business processes and workflow systems have also appeared in the literature. However, there is no published work describing an extension to allow XACML to be used as a policy language with these models. This paper analyses the specific requirements of a policy language to express and enforce business process authorisation policies. It then introduces BP-XACML, a new profile that extends the RBAC profile for XACML so it can support business process authorisation policies. In particular, BP-XACML supports the notion of tasks, and constraints at the level of a task instance, which are important requirements in enforcing business process authorisation policies.

Analysis and improvement of a construction permit approval process: A teaching case for developing business process development capabilities, targeting developing nations

With the increasing competitiveness in global markets, many developing nations are striving to constantly improve their services in search for the next competitive edge. As a result, the demand and need for Business Process Management (BPM) in these regions is seeing a rapid rise. Yet there exists a lack of professional expertise and knowledge to cater to that need. Therefore, the development of well-structured BPM training/ education programs has become an urgent requirement for these industries. Furthermore, the lack of textbooks or other self-educating material, that go beyond the basics of BPM, further ratifies the need for case based teaching and related cases that enable the next generation of professionals in these countries. Teaching cases create an authentic learning environment where complexities and challenges of the ‘real world’ can be presented in a narrative, enabling students to evolve crucial skills such as problem analysis, problem solving, creativity within constraints as well as the application of appropriate tools (BPMN) and techniques (including best practices and benchmarking) within richer and real scenarios. The aim of this paper is to provide a comprehensive teaching case demonstrating the means to tackle any developing nation’s legacy government process undermined by inefficiency and ineffectiveness. The paper also includes thorough teaching notes The article is presented in three main parts: (i) Introduction - that provides a brief background setting the context of this paper, (ii) The Teaching Case, and (iii) Teaching notes.