| 1. |
- Neumann, W. P., et al.
(författare)
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Effect assessment in work environment interventions : A methodological reflection
- 2010
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Ingår i: Ergonomics. - : Informa UK Limited. - 0014-0139 .- 1366-5847. ; 53:1, s. 130-137
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Tidskriftsartikel (refereegranskat)abstract
- This paper addresses a number of issues for work environment intervention (WEI) researchers in light of the mixed results reported in the literature. If researchers emphasise study quality over intervention quality, reviews that exclude case studies with high quality and multifactorial interventions may be vulnerable to 'quality criteria selection bias'. Learning from 'failed' interventions is inhibited by both publication bias and reporting lengths that limit information on relevant contextual and implementation factors. The authors argue for the need to develop evaluation approaches consistent with the complexity of multifactorial WEIs that: a) are owned by and aimed at the whole organisation; and b) include intervention in early design stages where potential impact is highest. Context variety, complexity and instability in and around organisations suggest that attention might usefully shift from generalisable 'proof of effectiveness' to a more nuanced identification of intervention elements and the situations in which they are more likely to work as intended. Statement of Relevance: This paper considers ergonomics interventions from perspectives of what constitutes quality and 'proofo. It points to limitations of traditional experimental intervention designs and argues that the complexity of organisational change, and the need for multifactorial interventions that reach deep into work processes for greater impact, should be recognised.
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| 2. |
- Schiller, Stefan, 1949-
(författare)
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Management accounting in a learning environment
- 2010
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Ingår i: Journal of Accouting & Organizational Change. - Yorks, UK : Emerald Group Publishing Limited. - 1832-5912 .- 1839-5473. ; 6:1, s. 123-148
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network-oriented direction, informed by an experiential or integrated approach to learning. Design/methodology/approach – This paper draws on a longitudinal case study initiated by the findings from a previous action research study at a manufacturing plant, the Volvo Floby factory. Findings - By introducing and elaborating on the concept of Local Management Accounting System (LMAS), this paper contributes to the debate about how management accounting reacts to new organizational forms and technologies. Two types of management accounting information are identified: one corresponds to the accountability aspect of accounting – Type 1 information, while Type 2 information refers to problem solving and control. A LMAS is supportive of both local accountability, which draws on valuing skills, and of local problem solving, which relies on decision skills. Research limitations/implications – One of the research implications of this study is that a LMAS may function as an important mechanism for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning. Practical implications – The reported case illustrates how management accounting may facilitate process innovation in a practical setting. Originality/value - By adopting an experiential learning methodology to develop new knowledge, the production plant studied has succeeded in creating an environment characterized by continuous innovation.
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