Hospitality Management Accounting: Current Problems and Future Opportunities

This paper discusses areas for future research opportunities by addressing accounting issues faced by management accountants practicing in hospitality organizations. Specifically, the article focuses on the use of the uniform system of accounts by operating properties, the usefulness of allocating support costs to operated departments, extending our understanding of operating costs and performance measurement systems and the certification of practicing accountants.

The intellectual structure of research in hospitality management: A literature review using bibliometric methods of the journal International Journal of Hospitality Management

The purpose of this study is to analyze the existing literature on hospitality management from all the research papers published in The International Journal of Hospitality Management (IJHM) between 2008 and 2014. The authors apply bibliometric methods – in particular, author citation and co-citation analyses (ACA) – to identify the main research lines within this scientific field; in other words, its ‘intellectual structure’. Social network analysis (SNA) is also used to perform a visualization of this structure. The results of the analysis allow us to define the different research lines or fronts which shape the intellectual structure of research on hospitality management.

AMBIVALENT IMPLICATIONS OF HEALTH CARE INFORMATION SYSTEMS: A STUDY IN THE BRAZILIAN PUBLIC HEALTH CARE SYSTEM

This article evaluates social implications of the ""SIGA"" Health Care Information System (HIS) in a public health care organization in the city of Sao Paulo. The evaluation was performed by means of an in-depth case study with patients and staff of a public health care organization, using qualitative and quantitative data. On the one hand, the system had consequences perceived as positive such as improved convenience and democratization of specialized treatment for patients and improvements in work organization. On the other hand, negative outcomes were reported, like difficulties faced by employees due to little familiarity with IT and an increase in the time needed to schedule appointments. Results show the ambiguity of the implications of HIS in developing countries, emphasizing the need for a more nuanced view of the evaluation of failures and successes and the importance of social contextual factors.

Proyecto de dirección de sistemas de información : Open Service Center

El objetivo de este proyecto, Open Service Center, ha consistido en la definición de la arquitectura para una plataforma integrada de herramientas de Software Libre que den soporte a la gestión de servicios TI de diferentes áreas de negocio.

Applying the Total Quality Management Method in ICT Business

Kokonaisvaltaisen laatujohtamisen malli TQM (Total Quality Management) on noussut yhdeksi merkittävimmistä konsepteista globaalissa liiketoiminnassa, missä laatu on tärkeä kilpailutekijä. Tämä diplomityö pureutuu nykyaikaiseen kokonaisvaltaisen laatujohtamisen konseptiin, joka nostaa perinteisen laatuajattelun uudelle tasolle. Moderni laatujohtamisajattelu on kasvanut koskemaan yrityksen toiminnan kaikkia osa-alueita. Työn tavoitteena on TietoEnator Käsittely ja Verkkopalvelut liiketoiminta-alueen osalta laadun sekä liiketoiminnallisen suorituskyvyn parantaminen kokonaisvaltaisesti. Ennen varsinaisen laatujohtamis-konseptin käsittelyä työ esittelee ensin yleisellä tasolla perinteistä laatu käsitettä sekä käsittelee lyhyestiICT-liiketoimintaa ja siihen liittyviä standardeja. Lopuksi tutkimus esittelee priorisoituja parannusehdotuksia ja askeleita jotka auttavat organisaatiota saavuttamaan kokonaisvaltaisen laatujohtamiskonseptin mukaisia pyrkimyksiä.

An analytic approach to distribution logistics strategic management

Logistics management is increasingly being recognised by many companies to be of critical concern. The logistics function includes directly or indirectly many of the new areas for achieving or maintaining competitive advantage that companies have been forced to develop due to increasing competitive pressures. The key to achieving a competitive advantage is to manage the logistics function strategically which involves determining the most cost effective method of providing the necessary customer service levels from the many combinations of operating procedures in the areas of transportation, warehousing, order processing and information systems, production, and inventory management. In this thesis, a comprehensive distribution logistics strategic management process is formed by integrating the periodic strategic planning process with a continuous strategic issues management process. Strategic planning is used for defining the basic objectives for a company and assuring co operation and synergy between the different functions of a company while strategic issues management is used on a continuous basis in order to deal with environmental and internal turbulence. The strategic planning subprocess consists of the following main phases: (1) situational analyses, (2) defining the vision and strategic goals for the logistics function, (3) determining objectives and strategies, (4) drawing up tactical action plans, and (5) evaluating the implementation of the plans and making the needed adjustments. The aim of the strategic issues management subprocess is to continuously scan the environment and the organisation for early identification of the issues having a significant impact on the logistics function using the following steps: (1) the identification of trends, (2) assessing the impact and urgency of the identified trends, (3) assigning priorities to the issues, and (4) planning responses to the, issues. The Analytic Hierarchy Process (AHP) is a systematic procedure for structuring any problem. AHP is based on the following three principles: decomposition, comparative judgements, and synthesis of priorities. AHP starts by decomposing a complex, multicriteria problem into a hierarchy where each level consists of a few manageable elements which are then decomposed into another set of elements. The second step is to use a measurement methodology to establish priorities among the elements within each level of the hierarchy. The third step in using AHP is to synthesise the priorities of the elements to establish the overall priorities for the decision alternatives. In this thesis, decision support systems are developed for different areas of distribution logistics strategic management by applying the Analytic Hierarchy Process. The areas covered are: (1) logistics strategic issues management, (2) planning of logistic structure, (3) warehouse site selection, (4) inventory forecasting, (5) defining logistic action and development plans, (6) choosing a distribution logistics strategy, (7) analysing and selecting transport service providers, (8) defining the logistic vision and strategic goals, (9) benchmarking logistic performance, and (10) logistic service management. The thesis demonstrates the potential of AHP as a systematic and analytic approach to distribution logistics strategic management.

Developing A Knowledge Management Process Model for Internal IT Organization, Case: Stora Enso Oyj, Corporate IT

The objectives of this Master’s Thesis were to find out what kind of knowledge management strategy would fit best an IT organization that uses ITIL (Information Technology Infrastructure Library) framework for IT Service Management and to create a knowledge management process model to support chosen strategy. The empirical material for this research was collected through qualitative semi-structured interviews of a case organization Stora Enso Corporate IT. The results of the qualitative interviews indicate that codification knowledge management strategy would fit best for the case organization. The knowledge management process model was created based on earlier studies and a literature of knowledge management. The model was evaluated in the interview research and the results showed that the created process model is realistic, useful, and it responds to a real life phenomenon.

Implementing a change management process into enterprise performance management applications

Information technology service management has become an important task in delivering information for management purposes. Especially applications containing information for decision making need to be agile and ready for changes. The aim of this study was to find a solution for successful implementation of an ITIL based change management process to enterprise resource management applications managed by the target organization. Literature review of the study introduces frameworks that are important for success of an IT project implementation. In addition an overview of ITIL and ITIL based change management process is presented. The result of the study was a framework of actions that are needed to accomplish to be successful in change management process implementation. It was noticed that defining success criterions, critical success factors and success measures is important for achieving the goals of the implementation project.

IT Financial Management In a Large Industrial Company

IT Service Management plays a key role in many IT organizations today. First IT Service Management principles founded in the early 1980s but the real adaption emerged in the end 2000s. IT Financial Management is one of IT Service Management’s processes. The main purpose of this thesis was study how IT Financial Management approach can be improved in a case company. Budgeting, accounting and charging are IT Financial Management functions. These functions are researched in this thesis. Thesis materials consist of both qualitative and quantitative material. The theoretical part consists mostly of IT Service Management literature while interviews and the case company’s information systems are researched in the empirical part. Thesis also reviews different kind of the systems which supports and automates IT Financial Management functions. The biggest challenge is the cost allocation with the current ERP system in the case company. It is worth to take group based system for allocation in use before there is a holistic system in a market. The case company should also develop its IT service processes forward.

Configuring Health Care Services - Service Control Improvement

The costs of health care are increasing, and at the same time, population is aging. This leads health care organizations to focus more on home based care services. This thesis focuses on the home care organization of the South Karelian District of Social and Health Services (Eksote), which was established in 2010; how its operation is organized and managed, and which problem types are faced in the daily operation of home care. This thesis examines home care services through an extensive interview study, process mapping and statistical data analysis. To be able to understand the nature of services and special environment theory models, such as service management and performance measurement, service processes and service design are introduced. This study is conducted from an external researcher‟s point of view and should be used as a discussion opener. The outcome of this thesis is an upper level development path for Eksote home care. The organization should evaluate and build a service offering, then productize home care services and modularize the products and identify similarities. Service processes should be mapped to generate efficiency for repeating tasks. Units should be reasonably sized and geographically located to facilitate management and operation. All this can be done by recognizing the different types of service products: runners repeaters and strangers. Furthermore, the organization should not hide behind medical issues and should understand the legislative, medical and operational frameworks in health care.

Hihnakuljetinjärjestelmien modulointi

Tämä diplomityö tutkii moduloinnilla saavutettavaa hyötyä kuljetinliiketoiminnassa. Johdanto-osassa kerrotaan yrityksen taustasta ja projektiliiketoiminnan kehitysnäkymistä, hihnakuljetinjärjestelmien historiasta ja nykyisestä kilpailutilanteesta. Lisäksi siinä on mainittu työn tavoitteet, sekä tutkimuksen rajaus. Hihnakuljetinjärjestelmien modulointia käsittelevässä osassa selvitetään moduloinnin historiaa ja on kerrottu siihen liittyviä käsitteitä ja menettelytapoja. Tutkimusosan alussa on esitetty tutkimuskysymykset. Tutkimusmenetelmänä on tapaustutkimus ja siinä on verrattu kahta CASE- tapausta keskenään haastattelujen avulla, sekä pyydetty osallistuneilta jatkotoimenpide-ehdotuksia, koskien modulointia. Toiminnallisen viitekehyksen osassa kuvataan ne tavat, joilla modulointi yrityksessä toteutetaan asiakasvaatimukset ja palveluhallinta huomioiden. Lisäksi siinä kuvataan osaamisen kehittämisen menettely. Tutkimustuloksien tarkastelun yhteydessä on kerrottu CASE- tapauksien perustiedot ja tiedon keräämisen tapa. Tutkimustuloksien analysointi on suoritettu siten, että tuloksista on nostettu esille moduloinnin kannalta oleelliset vastaukset ja ne on analysoitu. Tämän jälkeen suoritettiin pohdinta ja johtopäätökset niistä analysoiduista vastauksista, jotka ovat tärkeitä moduloinnin ja yrityksen kehityksen kannalta. Jatkotoimenpiteet on jaettu kolmeen pääryhmään, joista ensimmäisenä on toiminnan kehittäminen moduloimalla. Toisessa on tarkasteltu sisäisen toiminnan kannalta tärkeitä kohteita ja ehdotettu toimenpiteitä toiminnan tehostamiseksi. Kolmantena ryhmänä ovat tutkimusaiheet, joiden avulla pyritään selvittämään puutteet tai epäkohdat nykyisessä toiminnassa. Yhteenvedossa on tarkasteltu yrityksen strategisten tavoitteiden toteutumista suhteessa hypoteesiin. Siinä on myös esitetty tulevaisuuden haasteita ympäristönsuojelun asettamat vaatimukset huomioiden.

Configuration management process improvement : a case study of a Pan-Nordic insurance company

Configuration management is often seen as an enabler for the main IT Service Management (ITSM) processes such as Incident and Problem management. A decent level of quality of IT configuration data is required in order to carry out routines of these processes. This case study examines the state of configuration management in a multinational organization and aims at identification of methods for its improvement. The author has stayed five months with this company in order to collect different sources of evidence and to make observations. The main source of data for this study is interviews with some of the key employees of the assigned organization who are involved into the ITSM processes. This study concludes the maturity level of the existing configuration management process to be repeatable but intuitive, and outlines the principal requirements for its improvement. A match between the requirements identified in the organization and the requirements stated in the ISO/IEC 20000 standard indicates the possibility of adopting ITIL guidelines as a method for configuration management process improvement. The outcome of the study presents a set of recommendations for improvement that considers the process, the information model and the information system for configuration management in the case organization.

From library repository to university-wide service: Stanford Digital Repository as a case study

Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

Service paradox in a product oriented company: A service business development case

The master´s thesis had three aims; to develop a service portfolio, to support the management of services through the developed portfolio, and evaluate effects of service differentiation strategy on the future selection of services. The product oriented case company in service paradox is Hilti (Suomi) Oy, which is entering systematic service management era, supported by the late strategic change. Low return on service business investments is referred as service paradox. The project was carried out as a case study, where the primary information source was twenty-one conducted interviews. The theory part focuses on marketing logics, service strategies, and categorization of services. The empirical part contributes in solving the aim related research questions. As a result of the case study a service portfolio was created, next further steps in service management were suggested, and the effect on selection of services by service differentiation strategy was evaluated. The main goal of creating service portfolio contributes to systematic management of services, which required revising at the case company.

Stakeholders' Perceptions of Culinary Programs in Ontario Community Colleges

The hospitality industry in Canada is growing. With that growth is a demand for qualified workers to fill available positions within all facets of the hospitality industry, one ofthem being cooks. To meet this labour shortage, community colleges offering culinary arts programs are ramping up to meet the needs of industry to produce workplace-ready graduates. Industry, students, and community colleges are but three of the several stakeholders in culinary arts education. The purpose of this research project was to bring together a cross-section of stakeholders in culinary arts education in Ontario and qualitatively examine the stakeholders' perceptions of how culinary arts programs and the current curriculum are taught at community colleges as mandated by the Ministry of Training, Colleges and Universities (MTCU) in the Culinary Program Standard. A literature review was conducted in support of the research undertaking. Ten stakeholders were interviewed in preliminary and follow-up sessions, after which the data were analyzed using a grounded theory research design. The findings confirmed the existence of a disconnect amongst stakeholders in culinary arts education. Parallel to that was the discovery of the need for balance in several facets of culinary arts education. The discussions, as found in Chapter 5 of this study, addressed the themes of Becoming a Chef, Basics, Entrenchment, Disconnect, and Balance. The 8 recommendations, also found in Chapter 5, which are founded on the research results of this study, will be of interest to stakeholders in culinary education, particularly in the province of Ontario.