bluuebunny/crossref_metadata_2025 huggingface dataset:
A model for setting and validating sale prices of an electricity trader by means of load shifts
Authors: Coslovich Luca , Pesenti Raffaele , Piccoli Giovanni , Ukovich Walter
Published: September 2008

Purpose

The purpose of this paper is to tackle the problem an electricity trader faces when trying to set and validate his sale prices.

Design/methodology/approach

The solution approach consists in offering adequate incentives to the customers in order to encourage them to shift their consumptions to more favorable time periods; this is achieved by suitable price modifications. The problem of determining the most sensible prices to offer yields to a quadratic programing model which can be efficiently solved to optimality.

Findings

This paper analyses an opportunity that traders can exploit for increasing their profit margins and, in general, for setting and validating their electricity sale prices. The real case of an Italian trader has been analysed and the numerical results show that the obtained sale price modifications may produce savings, both for the trader and for his customers.

Originality/value

This research provides insights about the problem an electricity trader faces when setting his sale prices; it mainly focuses on the Italian market although the developed mathematical model is sufficiently general to be adopted in different scenarios.
GIS‐based modeling approach for energy systems
Authors: Biberacher Markus
Published: September 2008

Purpose

The purpose of the work is to elaborate a model framework that includes location related temporal characteristics in energy supply and demand. These characteristics in mind an imaginable energy system setup can be explored with the framework. In a case study the possible coverage of the global energy demand, by solar‐ and wind power in junction with a backup technology is treated.

Design/methodology/approach

Spatially and temporally high disaggregated data describing different aspects of the energy supply side (especially devoted to renewable resources and related availabilities) as well as the energy demand side are investigated. This information is processed to serve as input for the TIMES model generator in a special adapted model. The complete workflow is enclosed in a graphical user interface implemented as a plugin in the software package ArGIS.

Findings

The elaborated case study shows the practicability of the approach to treat spatially and temporally high disaggregated problems in the energy system. Especially sensibilities of an optimal system setup in dependency on assumptions on specific costs for energy transport or storage can be investigated in a very detailed manner.

Research limitations/implications

Since the spatial and temporal disaggregated examination implies the treatment of huge datasets, simplifications have to be made in the description of the technological setup of the energy system. The approach is appropriate to describe single scenario set‐ups but not a complete forecast based system development.

Originality/value

Geographic information systems (GIS) and geographic information are tied together with a conventional modeling approach of energy systems. That enables the cognition and quantification of influences and sensibilities related to spatial and temporal deviations in our energy system either on the supply or the demand side.
Optimal size and layout planning for district heating and cooling networks with distributed generation options
Authors: Chinese Damiana
Published: September 2008

Purpose

The objective of this study is to highlight the questions arising in the design of district heating and cooling systems (DHCSs) in a distributed generation context and to present a model to help find cost‐effective solutions.

Design/methodology/approach

Literature on energy systems optimisation is reviewed and a mixed integer programming model for decentralized DHCSs design is developed and applied to two real case studies.

Findings

Distributed cooling generation partly coupled with distributed cogeneration and DH is the preferred solution in the examined areas. The optimal configurations, with special reference to network sizing and layout, significantly depend on heating demand profiles and energy prices.

Research limitations/implications

Interdependencies between energy units sizing and network layout definition should be considered. Obtaining more robust and reliable network configurations should be the objective of future modelling efforts.

Practical implications

Despite the growth of distributed energy conversion, designers often rely on centralized concepts in order to reap economies of scale. The presented model helps in discovering less usual solutions representing the most profitable option.

Originality/value

Combining and comparing central and distributed production of heat and cooling under consideration of network costs.
Integrated modeling of the electric grid, communications, and control
Authors: Nutaro James , Teja Kuruganti Phani , Shankar Mallikarjun , Miller Laurie , Mullen Sara
Published: September 2008

Purpose

This paper aims to address a central concern in modeling and simulating electric grids and the information infrastructure that monitors and controls them. The paper discusses the need for and methods to construct simulation models that include important interactions between the physical and computational elements of a large power system.

Design/methodology/approach

The paper offers a particular approach to modeling and simulation of hybrid systems as an enabling technology for analysis (via simulation) of modern electric power grids. The approach, based on the discrete event system specification, integrates existing simulation tools into a unified simulation scheme. The paper demonstrates this approach with an integrated information and electric grid model of a distributed, automatic frequency maintenance activity.

Findings

Power grid modernization efforts need powerful modeling and simulation tools for hybrid systems.

Research limitations/implications

The main limitation of this approach is a lack of advanced simulation tools that support it. Existing commercial offerings are not designed to support integration with other simulation software products. The approach to integrating continuous and discrete event simulation models can overcome this problem by allowing specific tools to focus on continuous or discrete event dynamics. This will require, however, adjustments to the underlying simulation technology.

Originality/value

This paper demonstrates an approach to simulating complex hybrid systems that can, in principle, be supported by existing simulation tools. It also indicates how existing tools must be modified to support our approach.
Next hour load forecast in medium voltage electricity distribution
Authors: Jorge Santos P. , Gomes Martins A. , Pires A.J.
Published: September 2008

Purpose

The purpose of this paper is to assess next hour load forecast in medium voltage electricity distribution.

Design/methodology/approach

The methodological approach used in this paper, is based on a regressive method – artificial neural network. A real life case study is used for illustrating the defined steps and to discuss the results.

Findings

The presence of a de‐regulated environment reinforces the need of short‐term forecast algorithms (STLF). Actions like network management, load dispatch and network reconfiguration under quality of service constraints, require reliable next hour load forecasts. Methodological approaches based on regressive methods such as artificial neural networks are widely used in STLF, with satisfactory results. The construction of an “efficient” artificial neural networks goes through, among other factors, the construction of an “efficient” input vector (IV), in order to avoid over fitting problems and keeping the global simplicity of the model. The explanatory variables normally used, are grouped in two major classes, endogenous and exogenous. The endogenous variables are load values in past instants, and the exogenous variables are normally climatic. The main findings with this kind of vector presents satisfactory results compared to other proposals in the literature.

Originality/value

This paper makes use of a procedural sequence for the pre‐processing phase that allows capturing some predominant relations among certain different sets of the available data, providing a more solid basis to decisions regarding the composition of the IV. To deal with load increasing during the winter period, the forecast average daily temperature was used in order to produce an indicator of the daily load average for the forecast day. This information brings more accuracy to the model.
A meta‐heuristic approach to the unit commitment problem under network constraints
Authors: Pereira Jorge , Viana Ana , Lucus Bogdan G. , Matos Manuel
Published: September 2008

Purpose

The purpose of this paper is to solve the problem of committing electric power generators (unit commitment, UC), considering network constraints.

Design/methodology/approach

The UC is first solved with a local search based meta‐heuristic, following the assumption that all generators and loads are connected to a single network node. For evaluation purposes, the economical production levels of the units committed are computed by running a pre‐dispatch algorithm where network constraints are not included. If a good quality solution is reached, an economic dispatch (ED) with network constraints is performed, where the geographic location of generators and loads are considered. Therefore, the production level of each committed generator is performed that leads to the global lowest solution cost, regarding both the generators' costs and constraints and the power system network constraints.

Findings

The algorithm proposed is computationally efficient, given the time available for decision making. In addition, the solution for this algorithm, in terms of minimization of total costs, is generally better than the solution of the two phases approach. Some contractual and legal aspects related with the injection in network connections can also be included in the model.

Practical implications

UC with network constraints has a large potential of use, especially for small and medium size power systems. It reflects reality in a closer way and provides a more complete and realistic knowledge about the system in operation.

Originality/value

The paper presents an approach where the ED with network constraints is integrated with the UC procedure. The model described is currently implemented in an EMS package offered in the market – making it a case of successful transfer from science to industry.
Towards a developing country firm perspective on outsourcing
Authors: Hansen Michael W. , Schaumburg‐Müller Henrik , Pottenger Eugene
Published: September 2008

Purpose

While the implications of outsourcing have been extensively studied from the point of view of the developed country multinational corporation (MNC) and its home economy, far less attention has been paid to the developing country firm (DCF) participating in the outsourcing collaboration. This article aims at presenting, evaluating, and synthesizing a number of theoretical contributions that may help build an agenda for future research on outsourcing from a DCF perspective.

Design/methodology/approach

Through a review of the extant theoretical literature on outsourcing, the article seeks to explicate a DCF perspective on outsourcing.

Findings

The article argues that although several theoretical domains indirectly shed light on outsourcing from a DCF perspective, they are typically approaching the issue from a macro (country) and meso (industry) level perspective and rarely explicitly apply a micro (firm) level perspective. Moreover, they tend to view DCF strategy in outsourcing collaborations as functions of MNCs' strategies, not as strategies in their own right. In order to fill this apparent lacuna in the outsourcing literature, the article reviews a number of theories that may help building a research agenda on outsourcing from a developing country perspective.

Originality/value

The article contributes to the outsourcing literature by explicating a DCF theoretical perspective on outsourcing.
Proactive supply risk management methods for building a robust supply selection process when sourcing from emerging markets
Authors: Li Xiaohong , Barnes Ian
Published: September 2008

Purpose

This paper aims to identify proactive supply risk management methods which can be used to reduce or remove risk sources during the supplier selection process, in the context of Western‐based manufacturing companies that source from emerging markets.

Design/methodology/approach

Learning from the literature and conducting multiple‐case study analyses of five Western‐based manufacturing companies' sourcing experiences from emerging markets.

Findings

The experiences of five Western‐based manufacturing companies suggested that applying the risk management process into supplier selection was particularly important and effective for supply risk reduction when sourcing from emerging markets. Supply risk sources must be identified and proactive supply risk management methods must be used to remove or reduce risk sources for effective supply risk management. The proactive risk management methods discovered in this research are: conducting a supplier questionnaire covering a wide range of business dimensions of the supplier; performing a technical review; negotiating a risk mitigation plan; employing local‐based procurement staff; using a total cost estimate; applying a strict part qualification process.

Research limitations/implications

A multiple‐case study methodology employs a limited number of case studies and therefore may restrict the generalisation of research findings. Manufacturing companies are used as case study organisations for this research. Therefore, the research findings are particularly applicable and useful to manufacturing companies but might not be valid for other types of company. The research focuses on supply risk reduction during the supplier selection process, while further research into other stages of the supply management process is desirable.

Practical implications

The generated proactive supply risk management methods are useful to manufacturing companies looking to source or aiming to improve their sourcing experiences from emerging markets.

Originality/value

The literature provides valuable contents in terms of concepts but lacks proactive supply risk management methods for supply risk management when sourcing from emerging markets. The generated proactive supply risk management methods based on first‐hand information are valuable both to academics and practitioners in this field.
Make‐or‐buy: a case study at an Indian automobile company
Authors: Vyankatrao Kulkarni Sheshadri , Jenamani Mamata
Published: September 2008

Purpose

This paper aims to present a strategic framework for make‐or‐buy (MoB) decision‐making process and a case study based on the framework. This framework can be applied to all the scenarios of MoB decision‐making that includes making decisions for new components and reevaluating the decisions for presently in‐sourced or outsourced components.

Design/methodology/approach

Based on this study of an Indian Automobile Company and review of the literature the paper proposes a strategic framework for MoB decision‐making. Unlike previous academic attempts, where a framework is developed first based on the existing theories followed by illustration through case studies, our approach starts with a case study, the paper then proposes a framework that best suits the company's need. Later the paper discusses the specific features of the framework that makes it applicable to other manufacturing sectors.

Findings

The sourcing decision‐making for any firm is a complex and dynamic process where, after stipulated period firms have to reevaluate their decisions. Existing frameworks treat both fresh and reevaluated decisions alike. It is found that the need for a framework with separate provision for outsourcing decision reevaluation. The paper identifies partial outsourcing as a strategic option to avoid supplier opportunism. It also explicitly suggests the exact decision point where risk evaluation is necessary during MoB decision‐making process.

Originality/value

The proposed framework takes a detailed and critical look at actual outcomes in terms of costs, competences and risk. Three important considerations adopted from the literature and incorporated in the proposed framework, makes it unique: provision for reevaluating the MoB decision, consideration of partial outsourcing as a strategic option other than purely making or buying, identification of decision points where risk evaluation is necessary.
The neglected dimension in strategic sourcing: security
Authors: Desouza Kevin C.
Published: September 2008

Purpose

The purpose of this paper is to focus on a neglected dimension in strategic sourcing – security.

Design/methodology/approach

The paper describes two vignettes which illustrate different kinds of security breaches and discusses securing strategic sourcing efforts.

Findings

The paper points to the need to seriously consider the security dimension in sourcing agreements.

Originality/value

This paper will hopefully raise awareness to the security dimension in the context of strategic sourcing.
Project business as a research field
Authors: Artto Karlos , Kujala Jaakko
Published: September 2008

Purpose

The purpose of this paper is to introduce project business as a research field. The project business view in this paper puts focus on the management of firms and their businesses, and this way the paper complements the existing project‐centric view of the role of projects and their management in various business contexts.

Design/methodology/approach

The paper proposes a conceptual framework for project business and identify relevant research areas and themes. These research areas and themes are derived by using the knowledge and experience obtained from scientific project business research conducted in Finland since the early 1990s.

Findings

This paper describes project business as a research field by introducing a project business framework and the four major research areas inherent in the framework: management of a project, management of a project‐based firm, management of a project network, and management of a business network. It also suggests specific research areas and themes within the framework that are relevant and contribute to new knowledge in the project business field.

Practical/implications

The project business framework described in this paper, including the suggested research areas and themes, is important in focusing research and for development of practical application of project‐based business activities in firms and in public organizations.

Originality/value

The paper reveals avenues that lead towards the development of a new body of knowledge for project business that focuses on managing both firms and projects effectively in their networked business environments.
Top management involvement in project management
Authors: Zwikael Ofer
Published: September 2008

Purpose

Top management support is considered to be an area that has high impact on project success. However, previous studies have also stated that effective top management support practices may vary across industries. This paper focuses on top management support for projects executed in the software sector. The objective of this study is to identify those top management support processes that have the greatest impact on software development project success and to compare these critical processes with the actual type of support provided by organisations.

Design/methodology/approach

About 17 top management support processes have been identified from the literature. Their effectiveness has been calculated according to their relative impact on project success. Data has been collected from 213 software development project managers and their supervisors in Japan, Israel and New Zealand. For each country, the impact of top management support processes on project success has been analysed to identify critical processes. Then, the actual level of use of both critical and non critical top management support processes by senior managers has been compared.

Findings

Different critical top management support processes have been identified in each country. However, six processes have been found to have higher contribution to project success than others. These processes are described and discussed in the paper. It has also been found that in all three countries top managers do not invest more effort in critical processes, than in non critical ones. Instead, in all countries, executives choose to perform easy‐to‐do processes. Critical top management support processes, which have higher impact on project success, often do not receive an appropriate level of attention from senior managers in the software industry.

Practical implications

Senior managers in the software industry may focus on critical processes, rather than paying lip service to less important ones. Specific practices designed to support these critical processes are also presented in the paper.

Originality/value

The paper suggests a detailed list of critical top management support processes, which significantly improve project success in different cultures. The paper also discusses this list in comparison with what is currently done by executives in the software industry and concludes with specific recommendations to managers in the software industry.
Emotional intelligence (EI) capabilities training: can it develop EI in project teams?
Authors: Turner Rebecca , Lloyd‐Walker Beverley
Published: September 2008

Purpose

The importance of emotional intelligence (EI) for management success has been established. This paper aims to examine the influence of increased EI capabilities on project success.

Design/methodology/approach

This paper first examines the literature in relation to EI then reports on a case study conducted in the defence contracting sector in the USA. The qualitative, case study approach is supported by pre‐ and post‐training surveys. Regression analysis was conducted to test the effect of the training on EI competencies and the impact of the increase in competencies on employee satisfaction and project success.

Findings

Results of the case study and survey indicate that developing EI capabilities will contribute to increased project management success.

Research limitations/implications

The research reported upon in this paper is limited to one organisation within the defence contracting industry in the USA.

Practical implications

The aim of every project leader is to develop their intended project benefit. The results of the study reported in this paper will have implications for project leaders and project team members as it provides insights into capabilities which have the potential to further improve project performance.

Originality/value

Although the value of EI skills for employees, especially managers and supervisors, has been established, no specific study of the impact of these skills on project performance, using pre‐ and post‐tests, has previously been reported. It will provide a valuable point of comparison for similar research in other non‐defence contracting environments to build a body of knowledge on EI and project performance.
An effect‐cause‐effect analysis of project objectives and trade‐off assumptions
Authors: Gill Avninder
Published: September 2008

Purpose

This paper endeavors to critically examine the trade‐offs among project objectives and their underlying assumptions.

Design/methodology/approach

Effect‐cause‐effect (ECE) methodology of theory of constraints (TOC) has been applied to examine the assumptions behind successfully managing business projects.

Findings

The essence of discussion in this paper leads towards the realization that a possibility exists for time, cost and quality objectives to be pursued collectively in a project management environment.

Research limitations/implications

This paper evaluates to what extent trade‐offs among project objectives actually exist and explores the possibility of their co‐existence in a project management environment. This realization can significantly impact the project trade‐off models in existing literature.

Originality/value

Time, cost and quality have been recognized to be important objectives to successfully complete a project and several studies have acknowledged the necessity to address their trade‐offs. However, most of these studies have taken the trade‐offs for granted without critically examining the assumptions behind such trade‐offs. The present paper fills that gap by applying ECE approach of TOC to examine project management trade‐off assumptions. There‐in lies the value of the current paper.
Risk management framework for pharmaceutical research and development projects
Authors: Hoon Kwak Young , Dixon Colleen K.
Published: September 2008

Purpose

The purpose of this paper is to identify best practices from high‐technology industries that face many of the same challenges around uncertainty, complexity, and risk that are faced by the pharmaceutical industry.

Design/methodology/approach

This research has conducted an extensive review of risk management literature and research conducted in high‐technology industries to collect some of the key best practices for high‐risk research projects.

Findings

A literature review of recent risk management publications from three high‐technology industries yielded 13 best practices in project risk management that could potentially be applied to pharmaceutical R&D projects to improve managing risks and uncertainties of managing projects. By reviewing these lessons learned from industries that share many of the challenges of the pharmaceutical R&D projects, it is suggested that the implementation of risk management in the context of drug development projects will require adaptation to the specific needs and challenges of those projects.

Research limitations/implications

Implementing a risk management process is very challenging for pharmaceutical R&D projects, as there are high degrees of complexity, uncertainty, and large amounts of resources at stake. Many of the techniques could be applied to all stages of drug development, but some are clearly most applicable to particular stages. Some will work for small, medium and large pharmaceuticals, though the way they are implemented should be modified to meet the needs and resources of the particular company.

Practical implications

This study will serve as a basis for exploration and discussion that will result in controlled application and experimentation with these approaches, and this in turn could lead to real improvements in the use of risk management in pharmaceutical companies.

Originality/value

An exploration of the methods they have employed to address risk in R&D projects, as well as the outcomes of the application of those methods, should reveal tools, techniques, processes, training, and approaches that can be effectively applied to pharmaceutical development projects, and support the value of spending resources to employ risk management practices.
Dual cycle action research: a professional doctorate case study
Authors: Nogeste Kersti
Published: September 2008

Purpose

The purpose of this paper is to provide academic researchers and reflective practitioners of project management with an example of how a dual cycle action research (AR) model can be used to both conduct research and solve a real‐life problem situation.

Design/methodology/approach

Provides a brief introduction to the research idea and question and the research strategy defined to address them, including the review of a small number of AR models, which resulted in the choice of a dual cycle AR model that addresses problem solving and research in parallel. The remainder of the paper describes how the selected AR model was applied to a series of five AR cycles to satisfy both the problem solving and research interests.

Findings

A dual cycle AR model provides academic researchers and reflective practitioners of project management with an effective and efficient means of addressing the dual imperatives of research and problem solving.

Research limitations/implications

All five problem‐solving projects were from the public sector and of similar complexity and pace, with a focus on expected positive intangible outcomes during the planning stage only, with the groups of problem solving project stakeholders comprising only people responsible for delivering outcomes, not receiving them.

Practical implications

Based on a doctoral research study, the paper provides both academic researchers and reflective practitioners of project management with a practical guide to applying dual cycle AR to both conduct research and solve a real‐life problem situation.

Originality/value

The paper demonstrates how a dual cycle AR model led to the development of an original and highly practical method for defining and aligning project outcomes and associated benefits and outputs; in particular the alignment of intangible outcomes with tangible outputs – helping to make the intangible tangible.
Advancing theory and practice for successful implementation of stakeholder management in organisations
Authors: Bourne Lynda
Published: September 2008

Purpose

The aim of this paper is to report on the advancement, in theory and practice, in stakeholder management as a result of the author's experiences, and to invite other practitioners and researchers to collaborate in, or contribute to, research to further advance stakeholder management theory and practice in both project management and organisations.

Design/methodology/approach

The process of developing theory and practice from ideas based on work experiences and reflection, through action learning, practical application and reference to a “collaborative community of enquiry” composed of colleagues, clients, academic researchers and practitioners is reported in this paper.

Findings

The process of developing a methodology and ways to assist organisations is not static: each organisation is different with different needs and goals. It is therefore essential to facilitate the continuous improvement and development of tools and processes that support stakeholder relationship management (SRM) in organisations. This is best achieved through exposure of the ideas to researchers and practitioners.

Research limitations/implications

The stakeholder relationship management maturity approach to assisting organisations successfully implement a stakeholder “mindset” or culture, has been developed to the level described in this paper through a process of reflection, action research and continuous improvement. The ideas expressed in this paper need to be tested further. This paper includes an invitation to researchers and practitioners to contribute to or collaborate in this process.

Practical implications

This paper provides a framework that any individual or organisation can use as a basis for immediate implementation of SRM in any project or organisation.

Originality/value

This paper provides a summary of how a doctoral dissertation can be adapted, improved and used to benefit project and organisation management world‐wide.
Using vision as a critical success element in project management
Authors: Christenson Dale , Walker Derek H.T.
Published: September 2008

Purpose

The thesis reported upon in this paper addressed the research question “How does the effective development and communication of a ‘project vision’ impact project outcomes?” It outlines the approach, summarizes results and explains the protocols that have been developed from the thesis so that others researching this area may: gain better insights and understanding into how project vision may impact upon project success; and have access to a model and protocols to effectively develop a project vision and effectively communicate it to project stakeholders.

Design/methodology/approach

A qualitative research design was selected with multiple case studies. These were conducted within a public service organization using interviews and action learning through testing a developed protocol for team members to develop a coherent and well understood vision for project outcomes. Results were then used to develop a tool for teams to develop a project vision statement in a structured workshop. This approach was then tested through gathering and analyzing participant feedback from the workshop. Subsequent to this initial workshop and the publication of the thesis, the vision development tool has been further validated in both academic class room settings (Masters of Public Administration students) and with senior public servants as part of a project sponsor course offerings. Participants in both groups have commented on the relevance and effectiveness of the tool in creating a value add project artifact: the project vision.

Findings

First, the study established that a clear, well‐articulated and convincing project outcomes vision that was effectively communicated made a strong and positive impact upon perceived project success. Second, a protocol was developed and thoroughly tested to develop a project vision. This protocol was found to be successful for the projects it was trialed on and reasons for its acknowledged success were explicated. Third, the study highlighted four emergent issues that require further investigation but for the moment may be risks that need to be managed or opportunities to be exploited. These are: the benefits of an incremental or phased approach; the need for sustainment; the necessity of addressing horizontality; and the imperative of vision champions.

Practical implications

Project practitioners should find the approach outlined by the protocol model as being valuable to replicate and adapt to their own project context.

Originality/value

While the concept of a clear and well‐communicated project vision is now well‐accepted there are few examples of rigorous thesis that examine how a vision may be best developed and communicated.
Assessing English hospitals: contradiction and conflict
Authors: Agrizzi Dila
Published: September 2008

Purpose

This paper aims to examine the micro effects of performance measures introduced in England to control hospitals, following the changing context in the policy directing the delivery of healthcare introduced by the Labour Government. The legislative framework established in 1999 reflected a discontinuity in the way that hospitals are controlled in this country.

Design/methodology/approach

This exploratory case study is a result of a deep empirical investigation. It draws on some aspects of Laughlin's and Broadbent and Laughlin's analysis of organisational change.

Findings

This study indicates that, in seeking to change to meet the demands of a particular control device, this organisation pursued both proactive and reactive strategies. However, it was deflected from its intended pathway of change and, as a result, it failed to meet the intended outcomes. The pressure exerted by such a demand impacted on the hospital's activities in a conflicting way.

Research limitations/implications

The paper examines the issues in view of the organisational members' perspective, and, therefore, from the perception of those affected by control devices introduced by the Government.

Originality/value

There is insufficient understanding of how the government's policies to control have affected hospitals' daily activities. Equally, there is scarce understanding of how managers and medical personnel deal with the pressure to change to meet government's expectation. This paper demonstrates empirically the complexities involved in using key targets to control hospitals activities. It contributes to the wide literature in performance management and organisational change.
New organizational forms and accounting innovations
Authors: Moll Jodie , Hoque Zahirul
Published: September 2008

Purpose

The purpose of this paper is to provide insights into the workings of the internal specifier/provider arrangement, a new organizational form that is not required by government mandate but has become common place in the Australian public sector.

Design/methodology/approach

The case study empirics take place in a large local government water authority. Data were collected from face‐to‐face interviews with 26 managers using a semi‐structured interview schedule and from internal and public documents relating to the case.

Findings

The following five “so what” lessons are identified: private sector co‐ordination and management mechanisms such as transfer pricing can be relied upon to help reduce the ambiguity surrounding the specifier/provider model; the providers are likely to be more anxious about the introduction of the model because poorly perceived performance may result in outsourcing; to improve the ability of the organization for co‐ordinating activities the model requires clearly defined specifier and provider roles and tasks; the service level agreement is an important communication device for clarifying roles and expectations; and increasing the number of sub‐divisions complicates the ability of the organization to access suitable human resources and to communicate effectively with their employees and minimize employee stress.

Practical implications

The findings of this paper are likely to be useful for other organizations faced with similar pressures as to deal with those pressures require new and innovative ways of working.

Originality/value

This paper contributes to our understanding of the new organizational forms emerging in the public sector and the issues surrounding their implementation. The main contribution of this paper is a discussion of the lessons that were learned from the employees in the case organization in their attempt to change the organization from its traditional bureaucratic operational procedures to cost center structures using the internal specifier/provider model.
Distance and coupling: analyzing the pressures of accounting change in a city
Authors: Rautiainen Antti
Published: September 2008

Purpose

The purpose of this paper is to analyze the accounting performance measurement (PM) change process in a Finnish city.

Design/methodology/approach

Interpretive case study. Data consisted of 16 semi‐structured interviews. Analysis was based on institutional theory, particularly on “new institutional sociology” (NIS) studies.

Findings

Budgeting and accounting PM became coupled into action when various intertwined (mostly institutional) pressures affecting change converged. Perceived crises were found to accelerate accounting change by deinstitutionalization, i.e. by breaking (drastically) existing routines and myths. Further, accounting rules and routines changed somewhat independently. Further, the notion of “distance” between rules and routines clarifies the dynamic nature of coupling of institutional rules and routines. Further, analysis of both internal and external institutional pressures facilitates understanding of the case events.

Research limitations/implications

Case studies cannot be generalized and so further research on public sector PM change is encouraged.

Practical implications

Understanding of the interplay of various organizational pressures, deinstitutionalization and institutionslization of routines may facilitate management of PM change processes.

Originality/value

This analysis of the pressures and rationales of PM change in a Finnish city contributes to the accounting literature by noting the complexity of public sector change pressures. For example, some changes in accounting PM in the municipal field only occur when several non‐dominant pressures align.
Financial accounting regulations and organizational change: a Habermasian perspective
Authors: Kamal Hassan Mostafa
Published: September 2008

Purpose

This paper seeks to understand the role of financial accounting regulations in a less developed country in transition, Egypt. It explores the social, political as well as economic contexts that underlie the processes of setting the Egyptian Financial Accounting Regulations (EFAR) in a harmony with International Accounting Standards (IASs).

Design/methodology/approach

The paper is based on in‐depth interviews and an analysis of documents. It relies on Habermas' notions of society's lifeworld, institutional steering mechanisms and systems in order to link the changes in EFAR to the changes in the wider social, political and economic contexts wherein organizations operate. The paper also explores the role of EFAR, as “regulative” or “constitutive” steering mechanisms, throughout two longitudinal episodes; starting with the beginning of socialism and extending to liberalism.

Findings

The paper finds that the EFAR have had a constitutive tendency during the Egyptian transformation towards a market‐based economy. Although there are remarkable changes in political philosophy in Egypt, the regulators' motivations and the processes of the accountancy profession that mobilized the formulation of EFAR in harmony with IASs, those regulations were acted upon to constitute organizational members' values, norms and knowledge in order to overcome the persistence of the socialist accounting practices. The regulations were also aimed at enhancing professional conduct and, at same time, increasing organizational members' adherence to the processes of privatization as a part of a wider movement towards transparency, democracy, full disclosure and liberalisation.

Research limitations/implications

The paper emphasises the interface between a macro social transformation and micro organizational responses in order to understand the role of EFAR. However, it does not stress how the actual implementation of those regulations is implicated at a micro organizational change level. Furthermore, the paper covers a timeframe – 1952 to 2000 – that extends from the start of socialism extending to liberalism. Although the IASs are now known as International Financial Reporting Standards (IFRS), the paper covers a period in which such IFRS were not applicable in Egypt.

Originality/value

The paper contributes to the understanding of the social, political as well as economic role(s) of financial accounting regulations in a transitional country during that country's transformation towards the market economy.
Costing, funding and budgetary control in UK hospitals
Authors: Robson Neil
Published: September 2008

Purpose

The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on costing, funding and budgetary control, and to place more recent accounting changes in their historic context.

Design/methodology/approach

The paper is largely chronological and draws from previous research by the author and other secondary sources, both of which are supplemented by reference to government publications, accounting practitioner journals and public records.

Findings

The paper argues that contrary to many implicit assumptions in academic accounting studies, our accounting ancestors promoted, and sometimes used, accounting data in pursuit of similar objectives to those advocated in the twenty‐first century. But, although cost information “evolved”, within its historical context, the process of establishing standard costs was slow and sometimes controversial, and the use of such information for funding hospital activity was avoided. In addition, the history of accounting reform in UK hospitals is one littered with disappointing results.

Originality/value

The paper provides an historical context to more recent accounting reforms in UK hospitals and suggests that the long history of “problems” documented in the paper may provide some cautionary counsel to contemporary accounting reformers.
Special issue on public sector reform and accounting change: guest editorial note
Authors: Mellett Howard , Ryan Christine
Published: September 2008

Purpose

The purpose of this paper is to introduce and review the papers contained in this special issue on accounting and organizational change in the public sector and reflects on their key themes and findings.

Design/methodology/approach

The paper draws on general desk research and the papers in this special edition.

Findings

This paper finds that there is a variety of valid research approaches that can usefully be employed to investigate accounting change in the public sector.

Practical implications

This paper concludes that accounting change is more likely to achieve the objectives set for it if there is a high degree of local involvement in its implementation.

Originality/value

Drawing together a collection of papers that investigate the important topic of the involvement of accounting in organizational change.
Organizational diagnosis: the role of contagion groups
Authors: Bissell Byron L. , Keim Jeanmarie
Published: September 2008

Purpose

The purpose of this paper is to propose a model for conducting an organizational assessment/diagnosis.

Design/methodology/approach

The model provides practitioners with a method to identify the breakdown(s) in the organizational system that is motivating a significant number of individuals to manifest dysfunctional organizational behaviors.

Findings

When organizational systems are dysfunction, stress levels increase among employees. Following increased stress, individuals create a contagion group that, if not addressed, can interfere with achieving the organization's mission.

Practical implications

The information is readily applied to real‐world settings for those who are facing dysfunction within organizations and has repeated been successful.

Originality/value

This paper provides a perspective on consulting with dysfunctional organizations that combines the expertise of psychologist and business consultants. It provides information to those in the working in the field and academics seeking new models to test.
Heterogeneous effects of heterogeneity
Authors: Lanza Andrea , Pellegrino Antonella , Simone Guiseppina
Published: September 2008

Purpose

The aim of the paper is to test the Heterogeneity Construct as a second‐order construct determined by dimensions expressing the resource utilization process carried out by firms, and to test the different impacts of Heterogeneity sub‐dimensions on firm's performance.

Design/methodology/approach

After collecting data on the machine tools industry, two models are tested by Lisrel. The first model is a second order confirmatory model. The second one is a structural model testing the causal relations between Heterogeneity components and Performance.

Findings

It is found that Heterogeneity is a second order construct, whose dimensions differently contribute to firm performance: two of them positively and a third dimension negatively.

Research limitations/implications

Limitations of the study refer to single industry used, limited sample size, and single respondents. Even if the sample size is low, it allows to run the model and to estimates results. The single respondent bias is mitigated by interviewing managers involved in the resource utilization process. Future research could improve our comprehension of the heterogeneity construct by testing the model in other industries.

Practical implications

By discovering the different effect of the Heterogeneity dimensions on firm performance, we provide some useful implications for managers involved in the resource utilization process. To reach a competitive advantage, firms should orient their decisions to leverage on “contextuality” and “complexity”, while mitigating the effect of “intertwinedness”.

Originality/value

Studies in the strategic management field of study measure Heterogeneity by using single variables. This paper fills in this gap by providing a measure of the Heterogeneity construct on a multidimensional basis, showing the different role played by each dimension on firm performance.