| 231. |
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| 232. |
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| 233. |
- Fried, Andrea
(författare)
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Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization
- 2010
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Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354. ; 21, s. 118-133
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Tidskriftsartikel (refereegranskat)abstract
- Authors have often suggested that expert systems for measuring and assessing intangible andtangibleresourcesfulfillstrategiclearningpurposes. This role requires further theoretical discussion and empirical investigation since strategic learning does not automatically result from the implementation of performance measurement systems (PMS). PMS can be used for internal or external control purposes in addition their development and usage can lead to strategic learning processes. Depending on how PMS are conceptualized they can be related to different modes of learning. Thus, this article links different types of PMS enactment with specific modes of learning. Strategic learning is thereby defined as specific mode within the organizational learning approach by Bateson (1972) and Argyris and Schön (1978). Orlikowski’s work on technologies (2000) provides a framework for the different types of PMS enactment. A strategic learning process initiated by the development of PMS is illustrated through a case study in the software development industry.
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| 234. |
- Fried, Andrea, 1972-
(författare)
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„Wachsen oder nicht, das ist die Frage …“ : Systemdifferenzierungen junger Unternehmen am Beispiel einer Kommunikationsagentur
- 2010
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Ingår i: Schmalenbach Business Review. - : Springer. - 0341-2687. ; 62:3, s. 334-360
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Tidskriftsartikel (refereegranskat)abstract
- Wenn etablierte unternehmensbezogene ansätze der Gründungsforschung Unternehmenswachstum untersuchen, dann zielen sie auf eine analyse der kausalen Beziehungen von Erfolgsfaktoren ab. Wachstum junger Unternehmen wird in diesem Beitrag alternativ als evolutionärer Prozess verstanden. Der Begriff Wachstum vereinigt hier die quantitative wie qualitative Veränderung junger Unternehmen im Zeitverlauf. Grundlage für die analyse von Wachstum sind die funktional-strukturellen Überlegungen innerhalb der Theorie sozialer Systeme nach Niklas Luhmann (1964). Im Beitrag wird eine problemorientierte analyse des Wachstumsdrucks junger Unternehmen anhand von fünf Merkmalen vorgeschlagen: Mitgliedschaft, arbeitsteilung, Formalisierung, Führung und Grenzstellen. Exemplarisch geschieht dies am Fall einer jungen Kommunikationsagentur. auf diese Weise wird das Potential organisationstheoretischer ansätze und qualitativer Forschungsmethoden für die Gründungsforschung erschlossen. Zudem wird deutlich, wie auch Gründungsforschung und -beratung voneinander profitieren können.
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| 235. |
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| 236. |
- Gregorio, Ruben, et al.
(författare)
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From expectations and needs of service customers to control chart specification limits
- 2011
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Ingår i: The TQM Journal. - : Emerald Group Publishing Limited. - 1754-2731 .- 1754-274X. ; 23:2, s. 164-178
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The aim of this paper is to develop a model to help service organizations to set the specification limits according to the customer expectations.Design/methodology/approach – A review of relevant literature has been used to develop a new integrated model with ideas from the Kano model, SERVQUAL, Taguchi loss function, Importance Performance Analysis (IPA) and a new model, “the Trade-Off Importance”. A survey was carried out with 18 external customers and internal stakeholders of the Service Division of Siemens Industrial Turbomachinery AB in Finspong, Sweden.Findings – The model has demonstrated its robustness and credibility to set the specification limits. Additionally, it is a very powerful tool for service quality measurement and to set strategic directions.Research limitations/implications – First, articles published on this subject are few and there is no similar model in the literature to confirm or compare results. The proposed model must be further validated in future research. Second, this study is applied in a single service division, with a relatively small sample. Ideally, research should be conducted using multiple industries in order to ensure that the model is generalizable.Originality/value – To the best of one's knowledge, this paper is the first attempt to create a road-map to set the specification limits in services. Researchers should find that the proposed model fills the research gap. From a managerial standpoint the practical benefits in Siemens Industrial Turbomachinery AB suggest a new way of communicating to customers. The model will also improve the target setting in the Six Sigma projects.
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| 237. |
- Grundström, Christina, et al.
(författare)
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Fast-growing SMEs and the Role of Innovation
- 2011
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- In a study of 409 Swedish SMEs, the difference between the highest growing, which can be characterized as gazelles, and the lowest growing companies were examined regarding performance change 2006-2009 and what contributed to the growth from an innovation perspective. It was concluded that, besides growing, the highest growing companies also showed high profitability, increased number of employees, and significantly higher market shares locally, nationally and internationally than the lowest growing companies. Several traits were found to contribute to this. The highest growing companies had a significantly higher portion of new products as part of the turnover 2006-2009, and they perceived themselves as better than their competitors at: 1) offering better products, 2) understanding customer needs, 3) being agile, and 4) keeping costs down. They also found it more important to take risks, reinvest any profit and to focus on growth than the lowest growing companies, and this regardless of industry.
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| 238. |
- Gullberg, Cecilia, et al.
(författare)
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Systems, Roles and Relationships in the Governance Ecology
- 2011
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Ingår i: The Future of Work and Organisations. - 9781877040863
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Konferensbidrag (refereegranskat)abstract
- The purpose of this paper is to explore how individuals perceive a management information and control milieu and how these perceptions influence the control practices. The paper is based on a case study of a public sector organisation. By applying the concept of role, we intend to contribute to the management control literature. Contrary to the formalised, top-down-inspired practices often found in the management control literature, we find that bottom-up forces play an important role in the management landscape and that signals can be faint yet still govern behaviour. We introduce the term “governance ecology” to illustrate the interplay among managers, other actors and structures, and to inspire further research into how structural and individual aspects of management control interact.
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| 239. |
- Johansson, Elisabeth, 1983-, et al.
(författare)
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Quality Profiles of Service Firms
- 2011
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Ingår i: 12th International Research Symposium on Service Excellence in Management, Ithaca, June 2-5, 2011.
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Konferensbidrag (refereegranskat)
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| 240. |
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