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- Cäker, Mikael, 1972, et al.
(författare)
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Performance measurement systems, hierarchical accountability and enabling control
- 2022
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Ingår i: Accounting and Business Research. - : Routledge. - 0001-4788 .- 2159-4260. ; 52:7, s. 865-889
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Tidskriftsartikel (refereegranskat)abstract
- The theory of enabling control explains how the development and design of performance measurement systems (PMSs) induce subordinate managers to experience PMSs as enabling. However, PMSs are often vital to superior managers' control. The empirical research indicates that PMSs cease to be enabling when given a large degree of attention in control processes. We use a qualitative case study, abductive research, and a hierarchical accountability perspective to explore how superior managers' use of PMSs for control purposes may support subordinate managers' experience of PMSs as enabling. We show how superior managers' choices of how to use PMSs to demand and react to accounts may trigger subordinate managers to use the design characteristics of enabling control. We also show how PMSs can be important to superior managers' control and still be experienced as enabling by subordinate managers. We show the importance of two choices for superior managers' use of PMSs in hierarchical accountability: (1) extend performance evaluation over time and (2) limit the discretion for subordinate managers to play out within hierarchical communication.
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- Siverbo, Sven, 1970-, et al.
(författare)
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Conceptualizing dysfunctional consequences of performance measurement in the public sector
- 2019
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Ingår i: Public Management Review. - : Informa UK Limited. - 1471-9037 .- 1471-9045. ; 21:12, s. 1801-1823
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Tidskriftsartikel (refereegranskat)abstract
- Performance measurement (PM) has become increasingly popular in the management of public sector organizations (PSOs). This is somewhat paradoxical considering that PM has been criticized for having dysfunctional consequences. Although there are reasons to believe that PM may have dysfunctional consequences, when they occur has not been clarified. The aim of this research is to conceptualize the dysfunctional consequences of PM in PSOs. Based on complementarity theory and contingency theory we conclude that dysfunctional consequences of PM are a matter of interactions between PM design and PM use, between control practices in the control system and between PM and context. © 2019, © 2019 Informa UK Limited, trading as Taylor & Francis Group.
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- Tidstam, Anna, 1983, et al.
(författare)
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Development of Industrial Visualization Tools for Validation of Vehicle Configuration Rules
- 2012
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Ingår i: Proceedings of 9th International Symposium on Tools and Methods of Competitive Engineering, 7-11 May, Karlsruhe, Germany.. ; , s. 305-318
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Konferensbidrag (refereegranskat)abstract
- This paper addresses the industrial visualization tools used when validating vehicle configuration rules. The configuration rules are logic expressions allowing vehicle configurations to be built, as well as which components these configurations should consist of. Valid configuration rules are permitting vehicle configurations according to the specialists’ expectations. Those vehicles also have to have the correct components assigned. Currently, the validation of configuration rules partially relies on time-consuming manual inspection and calculations. Our aim is to find a demonstrator facilitating the validation of configuration rules. Our approach is to visualize the calculation results together with the original configuration rules. In doing so, it should also be possible to use one single user interface instead of the multiple used today. The work presented in this paper is rooted in user studies at three automotive companies including both interviews and observations. The identified typical rule queries when using the industrial visualization tools and the identified difficulties informed the development of a demonstrator. This paper describes the conducted usability tests of the demonstrator, showing how the users found the validation of configuration rules less error-prone, more time-efficient and easier to learn.
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- Tidstam, Anna, 1983, et al.
(författare)
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Formal Methods for the Inspection of Vehicle Configuration Rules
- 2014
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Vehicle configuration is the activity to create a vehicle specification from a set of predefined components that can only be combined in certain ways. These certain ways are defined by logic expressions called vehicle configuration rules. The vehicle configuration rules can be visualized, and then manually inspected by a product developer. The inspection of vehicle configuration rules aims at preventing errors, and is used when collaborating on the development of new vehicle configurations. This paper proposes formal methods supporting the inspection of vehicle configuration rules, by addressing the 1) reformulation of vehicle configuration rules, 2) testing of feature variant combinations, and 3) counting of item quantities from an item set. The formal methods were tested on industrial vehicle configuration rules for computational performance. The results show that the time for execution is within seconds. The future work is to implement the formal methods with a demonstrator that could be tested by product developers.
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- Tidstam, Anna, 1983, et al.
(författare)
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Formulating Constraint Satisfaction Problems for the Inspection of Configuration Rules
- 2016
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Ingår i: Artificial Intelligence for Engineering Design, Analysis and Manufacturing: AIEDAM. - 0890-0604 .- 1469-1760. ; 30:3, s. 313-328
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Tidskriftsartikel (refereegranskat)abstract
- Product configuration is when an artifact from a product family is assembled from a set of predefined components that can only be combined in certain ways. These ways are defined by configuration rules. The product developers inspect the configuration rules when they develop new configuration rules or modify the configuration rules set. The inspection of configuration rules is thereby an important activity to avoid errors in the configuration rules set. Several formulations of constraint satisfaction problems (CSPs) are proposed that facilitate the inspection of configuration rules in propositional logic (IF-THEN, AND, NOT, OR, etc.). Many of the configuration rules are so called production rules; that is, a configuration rule is an IF-THEN expression that fires when the IF condition is met. Several configuration rules build chains that fire during the product configuration. It is therefore important not only to inspect single configuration rules but also to analyze the effect of multiple configuration rules. Formulating the tasks as variations of the CSP can support the inspection activity. More specifically, we address the reformulation of configuration rules, testing of feature variant combinations, and counting of item quantities from an item set. The suggested CSPs are tested on industrial vehicle configuration rules for computational performance. The results show that the time for achieving results from the solving of the CSP is within seconds. Our future work will be to implement the various CSPs into a demonstrator that could be tested by product developers.
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- Voronov, Alexey, 1983, et al.
(författare)
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Verification of Item Usage Rules in Product Configuration
- 2012
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Ingår i: IFIP Advances in Information and Communication Technology. - Berlin, Heidelberg : Springer Berlin Heidelberg. - 1868-4238 .- 1868-422X. ; , s. 182-191
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Konferensbidrag (refereegranskat)abstract
- In the development of complex products product configuration systems are often used to support the development process. Item Usage Rules (IURs) are conditions for including specific items in products bills of materials based on a high-level product description. Large number of items and significant complexity of IURs make it difficult to maintain and analyze IURs manually. In this paper we present an automated approach for verifying IURs, which guarantees the presence of exactly one item from a predefined set in each product, as well as that an IUR can be reformulated without changing the set of products for which the item was included.
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