bluuebunny/crossref_metadata_2025_split huggingface dataset:
Process view and cost management of a new surgery technique in hospital
Authors: Cinquini Lino , Miolo Vitali Paola , Pitzalis Arianna , Campanale Cristina 
Published: November 2009

PurposeThe purpose of this paper is to analyze the potentiality in the application of process analysis and activity‐based costing (ABC) in a healthcare setting to produce usable, useful and correct information on resource consumption and processes. The paper aims to analyze changes applied to the traditional costing model in order to represent the work flow of the organization and the related additional information usable by decision makers at different levels. In particular, the paper is focused on economic analysis related to the introduction of a new surgical technique in healthcare.Design/methodology/approachAn empirical case study is developed in a Tuscan hospital from September 2005 to March 2006, data being collected through interviews to employees and direct observations.FindingsSeveral factors are found to be critical in such a process analysis and in an ABC implementation in healthcare. First, the need to ground the development of the model structure on the specific characteristics of the organizational setting and the clinical work performed. Second, a problem of culture and language, because professionals have difficulties in understanding the language of activities, and they cannot accept a model designed to measure their work; therefore, some resistances may occur. Third, the constraint of information; in fact more precise estimation may be limited by the information available, as in this case.Research limitations/implicationsThe paper provides a framework for future research. The replication of the methodology in other hospitals, in order to test the validity of the model and to compare results, can be interesting and another can be the analysis of benefits that the application of the system can provide (in terms of improved efficiency) through a longitudinal analysis.Originality/valueThe paper contributes to the field study of ABC and process analysis in healthcare. The original contribution of the model lies in the classification of activities in a hierarchy across the organization, which allows a more precise identification of cost driver; and in the “hybrid” nature (a combination of cost centres and activities) of the model. The latter allows one to identify a “full cost” of the patient.
Role of process knowledge in business process improvement methodology: a case study
Authors: Seethamraju Ravi , Marjanovic Olivera 
Published: November 2009

PurposeThe purpose of this paper is to analyse the importance and role of process knowledge in the business process (BP) improvement methodology with the help of a case study.Design/methodology/approachThe approach takes the form of a literature review that highlights the challenges and issues in the existing BP improvement methodologies. An in‐depth case study that has embarked on a major BP improvement initiative that emphasizes individual and collective process knowledge in a real‐life complex organization is presented.FindingsThe paper confirms that BP improvement is, in fact, a complex, knowledge‐intensive, collaborative process that consists of a set of coordinated, contextualized knowledge management processes. The design of the “to‐be” process in this study is a knowledge co‐creation process that uses collaborative exploration of different scenarios and contexts. Compared with the traditional BP improvement methodologies where the main emphasis is on the design of a new process model, the focus of the methodology employed in this case study is on the process of knowledge co‐creation and transfer.Research limitations/implicationsThe paper leads to increased recognition of the knowledge and experience people develop, use and share while modeling, executing, and improving their BPs. It offers anecdotal evidence and general case study research limitations apply.Practical implicationsPractitioners should focus more on key knowledge processes rather than BP models that often obscure the role of individual and collective process knowledge. Rather than investing limited resources in the mapping and modeling of existing processes, practitioners will be able to better serve their organizations if they concentrate on the improvement of the process by tapping the contextualized process knowledge possessed by the individual actors.Originality/valueIn the expanding field of BP management, the study explores the increasing importance of individual and collective process knowledge in process improvement methodologies and provides guidance to user organizations on ways to exploit the value of process knowledge in designing new processes as well as collaborative knowledge sharing and creation process.
Managing requirements in ICT companies
Authors: Mottonen Matti , Belt Pekka , Harkonen Janne , Lin Binshan 
Published: November 2009

PurposeRequirements management has become a challenge for new product development (NPD) as products are getting increasingly complicated and customer segments more fragmented. The purpose of this paper is to provide new ideas for improving requirements management in the information and communications technology (ICT) sector.Design/methodology/approachA qualitative interview study is carried out in the ICT sector to clarify the current challenges in requirements management. The results of the interview study are analysed using a benchmark from the automotive industry. This benchmark is chosen, as the automotive industry is a developed business sector that has streamlined its business processes, including its requirements management.FindingsThe paper shows how ICT can benefit from the experience of the car industry on issues such as managing customer needs throughout the NPD process, overflow of data and communicating requirements with suppliers.Research limitations/implicationsUsing another sector as a benchmark is not a straightforward process and results cannot be directly copied. Fresh ideas are, however, obtainable when a well‐developed benchmark is used and results are applied flexibly. Deeper analysis on individual areas indentified here might be interesting topics for further study.Practical implicationsThe paper shows that managers in the ICT sector should pay more attention to their requirements management and serving the needs of internal customers. The requirements management of the Japanese automotive industry is a potential source for improvement initiatives.Originality/valueThe paper provides new perspectives for the requirements management of the ICT sector by benchmarking the Japanese automotive industry.
Modelling traditional accounting and modern value‐based performance measures to explain stock market returns in the Athens Stock Exchange (ASE)
Authors: Maditinos Dimitrios I. , Šević Željko , Theriou Nikolaos G. 
Published: November 2009

PurposeThe purpose of this paper is to investigate the explanatory power of two value‐based performance measurement models, Economic Value Added (EVA®) and shareholder value added (SVA), compared with three traditional accounting performance measures: earnings per share (EPS), return on investment (ROI), and return on equity (ROE), in explaining stock market returns in the Athens Stock Exchange (ASE).Design/methodology/approachThe paper uses the Easton and Harris formal valuation model and employs both a relative and an incremental information content approach to examine which performance measure best explains stock market returns; and the explanatory power of the pairwise combinations of one value‐based performance measurement model and one traditional accounting performance measure in explaining stock market returns. For this purpose, pooled time‐series, cross‐sectional data of listed companies in the Athens Stock Exchange (ASE) over the period 1992‐2001 have been collected and modelled.FindingsRelative information content tests reveal that stock market returns are more closely associated with EPS than with EVA® or other performance measures. However, incremental information content tests suggest that the pairwise combination of EVA® with EPS increases significantly the explanatory power in explaining stock market returns.Practical implicationsThe results suggest that the market participants in the Greek stock market should pay additional attention to EVA® but they should also consider other determinants to develop their investment strategies.Originality/valueThe paper is one of the first studies on the value relevance of traditional accounting (EPS, ROI, and ROE) and value‐based (EVA® and SVA) performance measures in explaining stock market returns in the ASE. The results extend the understanding of the role of EVA® and SVA in explaining stock market returns in the ASE, and, moreover, whether they may affect investors' decisions in a continental European market with market characteristics similar to that of Greece.
How is new information capitalized in asset values? The role of kurtosis
Authors: Guedes José , Andrade e Silva João M. 
Published: November 2009

PurposeThe purpose of this paper is to further understanding of how new information impacts the market value of financial assets.Design/methodology/approachThe paper uses a Bayesian approach to asset valuation, whereby investors use signals conveyed by new information to update their estimate of a structural valuation parameter. The underlying distributions – i.e. the distribution of the information signal and the prior distribution of the valuation parameter – are allowed to exhibit a degree of kurtosis greater than that of the normal distribution.FindingsThe revision in asset value as a function of the realization of the information signal is an S‐shaped function (in the local region centred on the zero‐surprise level of the signal), if the distribution of the information signal features excess kurtosis; conversely, if the prior of the valuation parameter features excess kurtosis, the revision in asset value is an inverted S‐shaped function.Research limitations/implicationsThe paper generates clear implications with respect to the shape of the function relating the revision in asset value to the realization of the signal only in the local region centred on the zero‐surprise level of the signal.Practical implicationsThe paper helps to shed light on the well‐known empirical result that the stock price reaction to earnings' announcements is an S‐shaped function, centred on the zero‐surprise level of reported earnings.Originality/valueIn the financial accounting literature, the paper helps one to understand the role of the distributional assumptions underlying the stock price reaction to earnings' announcements, namely, the role of excess kurtosis both in reported earnings and in the prior of means earnings.
Pride and prejudice in the evaluation of wine?
Authors: Anna Guidry Julie , Babin Barry J. , Graziano William G. , Joel Schneider W. 
Published: November 2009

PurposeThe region where a wine is produced is a factor that influences consumers' preferences and price perceptions. For most consumers, a wine from an established place like France would be preferred over a wine from less established place, like Texas. However, a consumer's identity with their home area (not well known for wine) may override such an effect. Thus, the purpose of this paper is to determine whether a wine's geographic origin influences wine preference and price perceptions and, if so, whether identity with a place and/or wine expertise moderate this relationship.Design/methodology/approachA total of 257 students from a Texas university sample and rate two identical wines – yet one is labeled as from France and the other as from Texas. Their identification with Texas and their wine expertise are also measured. Paired sample t‐tests and repeated measures MANOCA are used to analyze the data.FindingsThe paper finds that a wine's country of origin has a strong effect on consumers' preferences and price perceptions. Specifically, consumers prefer the French wine over Texas wine and are willing to pay more for the French wine. Consumers' identification with Texas does not significantly mitigate the effects of country of origin; those who score low on Texas identity as well as those who score high had similar ratings for the wines. Similarly, no moderating effects for wine expertise are found.Originality/valueThis research shows the strong effect of county of origin even when participants actually sample the (identical) wines. It offers value by showing that the identity with a region provides little help in overcoming this effect and that wine producers and regions should consider strategies other than appealing to a consumer's identity with the region.
Wine service marketing, value co‐creation and involvement: research issues
Authors: Hollebeek Linda D. , Brodie Roderick J. 
Published: November 2009

PurposeThe purpose of this paper is to develop a conceptual model that examines wine channels typified by differing levels of service orientation, and resulting branding implications based on consumer involvement and value co‐creation properties. Examples of channels characterised by relatively low levels of organisational service provision include supermarket retailing, while higher levels of service orientation are found in channels such as restaurants and wine tourism. The model thus provides a framework for analysis of wine branding across distribution channels characterised by differing levels of service orientation.Design/methodology/approachA literature review addressing service provision in wine marketing, consumer involvement and needs, value co‐creation and branding is proposed in the paper.FindingsAn integrative conceptual model and associated research issues are derived from a review of relevant literature.Research implicationsThe paper provides a research agenda for involvement‐based wine branding across more traditional, external marketing‐oriented channels (e.g. supermarket retailing) and emerging, more interactive/relational wine marketing service sectors (e.g. restaurateurs, tourism).Originality/valueThe paper provides a deeper understanding of wine marketing in growing forms of service‐based wine channels.
Sustainable performance increase and strategic turnaround management: current corporate restructuring experiences in the Romanian market
Authors: Bachmann Christian 
Published: November 2009

PurposeAssuming that “change” is an ongoing, ordinary business condition, this paper seeks to introduce turnaround management as an ongoing management task to secure competitive advantage.Design/methodology/approachThe paper briefly reviews the impact of market turmoil on successful corporate management with particular reference to the Romanian market. It includes key learning based on structured, qualitative interviews of executives (corporate CEOs and leading corporate banking managers). Building on it, the paper comments pitfalls out of several emprical case studies at Eastern European companies, lost in a deemed “ever‐lasting growth” trap while losing grip over their true roots of competitive advantage. It assumes that turnaround management and sustainability are not mutually exclusive corporate paradigms during times of incisive economic recession.FindingsOngoing turnaround management can be a successful key to achieve sustainable corporate performance improvement.Research limitations/implicationsTurnaround refers to multiple stakeholders, market dynamics and corporate culture; hence it differs in different contexts. This might result in a slight limitation to generalizing the findings to other organization types. Replicating analogue research in different market contexts and corporate cultures would be a beneficial follow‐up research pattern.Practical implicationsPractical implications are ongoing turnaround management targets to anticipate corporate crisis. It includes multilateral perspectives (corporate executives' view, organizational support, external influencing forces, other stakeholder perspectives) and operates at different management levels (strategic scenarios, operative scenarios, decision and implementation management, monitoring and adapting). Mere cost reduction based management practices prove insufficient to maintain competitive advantage, even in times of incisive market turmoil.Originality/valueThe paper provides insights on different dimensions of turnaround management and the way it sustainably enhances corporate performance. It distinguishes its view from the frequently reactive and mainly cost‐cutting‐based character of turnaround management in management literature.
Making garden variety creativity a strategic priority
Authors: Mayfield Milton 
Published: November 2009

PurposeThis paper aims to outline a process for establishing and implementing strategic priorities to enhance worker garden variety creativity – a type of creativity that improves direct worker outcomes such as enhancing operational efficiencies and flexibility.Design/methodology/approachThe paper presents process suggestions that are based on existing research and practical understanding of best practices for improving worker creativity in typical workplace settings.FindingsThe paper finds that organizations need to maximize worker creativity at all organizational levels in order to maintain the flexibility necessary for today's turbulent economic climate. Also, there are concrete steps organizations can take to develop this creativity.Research limitations/implicationsThis process is not designed to increase high‐level creativity (such as developing new microchips), and is not appropriate for moving organizations forward in such a direction.Practical implicationsMost organizations are better served by increasing more prosaic outcomes that are improved through garden variety creativity. As such, the vast majority of organizations will benefit by finding ways to improve garden variety creativity.Originality/valueThis paper makes a contribution to the literature in terms of understanding how organizations can strategically focus on worker creativity improvements, and how this focus can be translated into managerial actions.
Successful executive selection in recessionary times
Authors: Reiter Douglas 
Published: November 2009

PurposeThe purpose of this paper is to review successful executive selection strategies in recessionary times.Design/methodology/approachThe author has spent 32 years in the profession of executive selection and management consultation. The methodology is based on that body of work.FindingsSuccessfully acquiring C‐level executives can be more difficult during a recession than upticks in the economy.Practical implicationsExecutive selection processes require more rigor in recessions, because the result of bad decisions may be an existential threat to the organization.Originality/valueThe paper provides an analysis of the executive selection process during a recession, with a description of steps to take to increase the likelihood of a successful result.
Human service sector nonprofit organization's social impact
Authors: Kelly Deborah , Lewis Alfred 
Published: November 2009

PurposeGiven that most nonprofit organizations are viewed as inefficient and unresponsive, and the survival or growth of the organization is not proof of its ability to improve social conditions, this study aims to examine the nonprofit organization in terms of its ability to be a change agent, reducing needs rather than meeting them and tackling underlying causes of problems. The significance of the social entrepreneur for this study was to provide the definition for the highest possible level of social impact by a human service sector nonprofit organization.Design/methodology/approachThe research population for this study was composed of 501(c)(3) public charities in the P20 National Taxonomy of Exempt Entities (NTEE) category with annual income between $100,000 and $10,000,000. The NTEE code P20 corresponds to the category human service organizations; nonprofit organizations in this category serve people in the USA with a broad range of social services. The GuideStar database was used to gather information for the sample. The database includes 1.7 million NPs registered in the USA. The data are based on the Internal Revenue Service Form 990 filed annually by all 501(c) organizations with gross receipts of $25,000 or more. The total number of P20 organizations in the GuideStar database in the stated income range was found to be 2971. The total number of responses to the survey was 105, of which 99 were fully completed and usable, representing a response rate of 8.5 percent.FindingsThese findings support conclusion from prior research which defined high impact nonprofit organizations as those who created social change by focusing on the difference they could make in the communities by thinking and acting in new ways to work within the pressures of the environment.Research limitations/implicationsSimilar to other studies, this paper concluded that there was no easy measure of tool to effectively assess the performance of nonprofit organizations.Practical implicationsIt was found that the human service sector nonprofit organizations in the study adopted more strategic orientation in order to empower those being helped to become independent.Originality/valueThis paper codified human service sector nonprofit organizations into specific categories to measure the impact on the micro and macro environment.
Intrapreneurship: the role of social capital – empirical evidence and proposal of a new model of intrapreneurship and its relationship with social capital
Authors: Monnavarian Abbas , Ashena Mostafa 
Published: November 2009

PurposeThis study aims to investigate the role of social capital (SC) (and its dimensions i.e. cognitive and structural) in intrapreneurship by developing a model.Design/methodology/approachThe study considered SC to examine its impact on intrapreneurship. By using construct validity four factors were examined for intrapreneurship. In this analysis, structural equation modeling was used.FindingsFindings indicate that there are positive relationships between Sc (and its dimensions i.e. cognitive and structural) and intrapreneurship. This study also shows that structural dimension of SC is more important than cognitive dimension, and innovation is the most important factor among the other factors.Research limitations/implicationsFor wider applicability of the findings, the study should be expanded to a broader geographical. Also longitudinal analysis of the relationship between constructs should be performed to determine if there is a time lag in construct correlation. New conceptualization will be beneficial to further study SC and intrapreneurship influence on the overall organizational performance.Practical implicationsOrganizations that nurture trust and reciprocity (cognitive dimension of SC), open and quality communication (structural dimension of SC) are conducive to intrapreneurial activities.Originality/valueThis paper extends prior research on intrapreneurship by proposing four new dimensions to indicate how SC can have positive impact on the nurturing intrapreneurship in organizations.