How do top- and bottom-performing companies differ in using business analytics?

Purpose Business analytics (BA) has attracted growing attention mainly due to the phenomena of big data. While studies suggest that BA positively affects organizational performance, there is a lack of academic research. The purpose of this paper, therefore, is to examine the extent to which top- and bottom-performing companies differ regarding their use and organizational facilitation of BA. Design/methodology/approach Hypotheses are developed drawing on the information processing view and contingency theory, and tested using multivariate analysis of variance to analyze data collected from 117 UK manufacture companies. Findings Top- and bottom-performing companies differ significantly in their use of BA, data-driven environment, and level of fit between BA and data-drain environment. Practical implications Extensive use of BA and data-driven decisions will lead to superior firm performance. Companies wishing to use BA to improve decision making and performance need to develop relevant analytical strategy to guide BA activities and design its structure and business processes to embed BA activities. Originality/value This study provides useful management insights into the effective use of BA for improving organizational performance

The design research pyramid: a three layer framework

To support knowledge-based design development, considerable research has been conducted from various perspectives at different levels. The research on knowledge-based design support systems, generic design artefact and design process modelling, and the inherent quality of design knowledge itself are some examples of these perspectives. The structure underneath the research is not a disparate one but ordered. This paper provides an overview of some ontologies of design knowledge and a layered research framework of knowledge-based engineering design support. Three layers of research are clarified in this pattern: knowledge ontology, design knowledge model, and application. Specifically, the paper highlights ontologies of design knowledge by giving a set of classifications of design knowledge from different points of view. Within the discussion of design knowledge content ontology, two topologies, i.e., teleology and evolutionary, are identified

Qualitative Case Studies in Operations Management: Trends, Research Outcomes, And Future Research Implications

Our study examines the state of qualitative case studies in operations management. Five main operations management journals are included for their impact on the field. They are in alphabetical order: Decision Sciences, International Journal of Operations and Production Management, Journal of Operations Management, Management Science, and Production and Operations Management. The qualitative case studies chosen were published between 1992 and 2007. With an increasing trend toward using more qualitative case studies, there have been meaningful and significant contributions to the field of operations management, especially in the area of theory building. However, in many of the qualitative case studies we reviewed, sufficient details in research design, data collection, and data analysis were missing. For instance, there are studies that do not offer sampling logic or a description of the analysis through which research out-comes are drawn. Further, research protocols for doing inductive case studies are much better developed compared to the research protocols for doing deductive case studies. Consequently, there is a lack of consistency in the way the case method has been applied. As qualitative researchers, we offer suggestions on how we can improve on what we have done and elevate the level of rigor and consistency

Enhancing geographical information systems capabilities with multi-criteria evaluation functions

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Management Control Systems and Contextual Variables in the Hospitality Industry

Purpose – The paper examined management control systems (MCS) in Indonesian hospitality sector. This study examines the impact of six contextual factors at one time to determine the importance of each factor on the design of MCS. Design/methodology/approach – The paper is based upon data collected through a survey sent to “star” hotels in Central Java, Indonesia. Using Chenhall (2003) design, a regression equation is run to examine the relationship between MCS and the contextual variables of environment, technology, structure, size, strategy and culture. Findings – The paper finds that higher levels of the contextual variables of technology, structure, and culture are related to more sophisticated MCS while size is related to more traditional MCS. Research limitations/implications –These findings are related to the hospitality industry in Indonesia. Future research could examine different settings (i.e. country, industry, etc) and investigate the effect of each contextual variable on the relationships between MCS and firm performance. Originality/value – The present study extends the scope of MCS system in accounting literature by testing Chenhall (2003) works on the relationship between contextual variables and MCS. It attempts to fill the gap in contingency-based studies that have previously focused on one aspect of contingency by considering six contextual factors. Furthermore, this paper also contributes to a fuller understanding of MCS practices in Indonesia and the hospitality industry and helps management in determining its most effective design. Keywords Hospitality management, Management Control Systems, Indonesia, Contextual Variable

A study on the effect of a web-based teaching module and gender on accounting students’ ethical judgements

Accounting educators face the increasingly important task of teaching ethics. Yet, there is little empirical evidence on the effectiveness of different ethics instructional methods on accounting students’ ethical judgements. This study examines whether the ethical decision making of accounting students differs (1) between those instructed through a web-based teaching module and those adopting a more traditional textbook-focused approach, and (2) between gender. A total of 156 students from a second-year financial accounting course participated in the study, with 90 students utilising the web-based module which was designed based on Rest’s (1979) model on ethics development. The other 66 students were instructed through a more traditional teaching approach based on regular class discussions using the ethical problems presented in the textbook. Subsequently, when presented with a whistle-blowing situation, the results of the study suggest that the attitudes and judgements of students instructed through the web-based module were more ethical than those utilising the traditional textbook module. Further, gender was found to impact ethical judgements but only among students who were exposed to the web-based module. The implications of the findings on accounting ethics education are discussed

Analysis of competitiveness in Colombian family businesses

Purpose: Building on the resource-based view and the configuration theory, the purpose of this study uses a systemic and multidimensional competitiveness index (CI) i.e. that incorporates system constraints among the 10 competitive pillars that form the index to assess the competitiveness level and the connection between competitiveness and economic performance [return on assets (ROA)] in family businesses (FBs). Design/methodology/approach: For the empirical application, the use a unique primary data set drawn from the global competitiveness project (www.gcp.org) that includes information for 77 Colombian FBs for 2017. Cluster analysis is used to evaluate the potential relationship between competitiveness, the configuration of competitive pillars and economic performance (ROA). Findings: The results for the CI show that the main competitive strengths of the analysed firms are related to the introduction of product innovations and networks (suppliers and customers), while the limited use of technologies in their operations and the low online presence are the main competitive weaknesses of these firms. Additionally, the findings of the cluster analysis reveal that different configurations of competitiveness pillars are associated with different performance levels. Therefore, the results contribute to identifying how specific strategies aimed at improving different resources or capabilities contribute to enhance business competitiveness, and ultimately, performance. Originality/value: By using an index number that takes into account the multiple interactions between resources and capabilities, the proposed analysis not only sheds light on the drivers of competitiveness i.e. resources and capabilities, and its connection to performance but also contributes to understanding the boundaries of the businesses’ competitiveness system, as well as the strategies that can potentially enhance competitiveness, and subsequently, business performance.Peer ReviewedPreprin