541 research outputs found

    Servitization strategies & firm boundary decisions

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    This PhD thesis focuses on a particular manifestation of the servitization of manufacturing phenomenon, namely the offering of advanced asset management services for mature capital equipment in a business to business context. In contrast to past research in the field, the study approaches the issue from the often neglected point of view of the offerings’ intended customers and assumes a strategic perspective to shed light on the considerations that affect the customers’ propensity to accept or reject them. Upon conceptually analysing what the acceptance of such offerings actually requires of customers at an operational level, the study reveals that the latter are in most cases required to outsource a number of activities that have traditionally been handled in‐house. Thus, the issue of accepting servitized offerings of this nature is treated as a make‐or‐buy, or otherwise a firm boundary decision dilemma on behalf of customers. In adopting this treatment, the study then engages with the firm boundary/outsourcing literature and considers the state‐of‐the–art in four contemporary theoretical frameworks of make‐or‐buy decisions that reflect a customer firm’s efficiency, dependence, competence and identity related strategic considerations. In particular, insights are drawn respectively from Transaction Cost Economics, Resource Dependency Theory, a strand of the Resource‐Based View of the firm as well as the tenet of Identity Coherence. Augmented with a number of novel propositions, the collective body of considerations is then empirically explored through a quasi‐experimental cross‐sectional survey of deep‐sea dry and wet cargo shipping firms (considered as customers of servitization) that focuses on six key maintenance activities related to a ship’s main propulsion engine (considered as the object of servitization). In performing a two tier statistical analysis of the empirical data through logistic and multiple regression techniques, the study finds that alternative considerations affect a customer firm’s decision of whether to outsource an activity or not and the decision of how much of an activity to outsource once the first‐tier dilemma is answered positively. Furthermore, the study finds that combined theoretical perspective approaches offer better explanations of the phenomenon in question. With its conclusion, the thesis offers a number of implications directed at the literature streams involved as well as the practice of outsourcing and pursuing a servitization strategy

    Auditing Symposium XII: Proceedings of the 1994 Deloitte & Touche/University of Kansas Symposium on Auditing Problems

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    Discussant\u27s response to The Acme Financial Statement Insurance Company Inc: A case study / Dan A. Simunic; Behavioral-economics approach to auditors\u27 risk assessments / William S. Waller; Discussant\u27s response to A Behavioral-economics approach to auditors\u27 risk assessments / Peter R. Gillett; Auditing for fraud: Perception vs reality / Alan J. Winters, John B. Sullivan; What we can learn from Yogi Berra: Discussant\u27s response to Auditing for fraud: Perception vs reality / Karen V. Pincus; What\u27s really wrong with the accounting profession? / A. A. Sommer; Client acceptance and continuation decisions / Stephen Asare, Karl Hackenbrack, W. Robert Knechel; Discussant\u27s response to Accounting and auditing history: Major developments in England and the United States from ancient roots through the mid-twentieth century / G. William Graham ; Exploratory analysis of the determinants of audit engagement resource allocations / Timothy B. Bell, W. Robert Knechel, John J. Willingham; Discussant\u27s response to An Exploratory analysis of the determinants of audit engagement resource allocations / Jane F. Mutchler; Investigation of adaptability in evidential planning / Janice D. DiPietro, Theodore J. Mock, Arnold Wright; Accounting and auditing history: Major developments in England and the United States from ancient roots through the mid-twentieth century / Howard Stettler; Discussant\u27s response to An Investigation of adaptability in evidential planning / Norman R. Walker; Acme Financial Statement Insurance Company Inc: A case study / Stephen J. Aldersleyhttps://egrove.olemiss.edu/dl_proceedings/1011/thumbnail.jp

    Accounting Historians Journal, 1997, Vol. 24, no. 1 [whole issue]

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    June issu

    Sustainable change: knowledge absorption as a factor of absorptive capacity theory among green industry consultants

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    2011 Summer.Includes bibliographical references.Researchers and practitioners have been interested in organizational learning as a means to improve performance (Gilley, Dean, & Bierema, 2001; Senge, 1990). The diversity of individuals comprising the context of an organization requires response to change to continue competitive organizational development. When influences and triggers pressure an organization to change, a niche is created for the external consultant. Consultants assist organizations to become more conscious of their own capabilities to successfully address, acknowledge, and use knowledge from internal and external environments. The purpose of this study is to assess the use of knowledge types identified within ACAP theory by consultants guiding clients on a path toward sustainable change. This study enhances existing research regarding absorptive capacity by looking for evidence of new knowledge through the lens of sustainable change. The research goal is to ascertain the active use of key factors of knowledge absorption by green consultants. Findings of this study support a relationship among the consultant's role and the client's capabilities. Utilizing sustainable change strategies and the consultant's complex set of skills the consultant works with a client exhibiting existing strategies supportive of sustainable change. Determining the types of knowledge already present within the organization, green consultant's focus on a customized approach offered through tactics for sustainable change to achieve organizational objectives creating lasting and sustainable change

    Industry Self-Regulation and the Useless Concept Group Boycott

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    Industry Self-Regulation and the Useless Concept Group Boycott

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    A doctor is denied staff privileges at a private hospital after a negative recommendation from the hospital\u27s medical staff. A real estate agent is denied membership in a multiple. listing service by a vote of the current members. A golfer is deemed ineligible to compete in a professional golf tournament by a committee of the Professional Golf Association. A college is refused accreditation by a private accrediting association. Plywood of type three ply one half inch is found not to meet the commercial standard for douglas fir plywood established by the Douglas Fir Plywood Association. A fuel cutoff device is said to be in uncertain compliance with the safety standards of the American Society of Mechanical Engineers(ASME) by the ASME\u27s Boiler and Pressure Vessel Committee. A ceramic gas burner fails the tests needed for a seal of approval from the American Gas Association. A golf ball is denied approval for tournament play by the United States Golf Association after consultation with the Golf Ball Manufacturers Association. A producer\u27s film is given an X rating by the Motion Picture Association of America, a film board established by competing film producers. A screw thread gauge is found to violate the standards of the American National Standards Institute (ANSI) by the ANSI\u27s Screw Thread Committee. A bowling center is denied approval for official play by the Bowling Proprietors Association of America,an association of other bowling centers. A chiropractor is denied access to a hospital\u27s laboratory after the Joint Commission on Accreditation of Hospitals, an association of medical doctors, tells the hospital that allowing access would jeopardize accreditation. \u27In each situation those immediately harmed, like the doctor or the real estate agent (the plaintiff), may consider an antitrust suit under section one of the Sherman Act for treble damages against the private association and its members (the defendants) whose action caused the harm. Each suit is likely to be analyzed as a group boycott \u27 and is likely to share the following features: The plain-tiff can establish without difficulty the combination and the requisite connection with interstate commerce that section one of the Sherman Act requires. The defendants are, at least in part, the plaintiff\u27s horizontal rivals or, more precisely, firms on the same horizontal level as the plaintiff. The defendants\u27 action, directly or indirectly, puts the plaintiff at a significant competitive disadvantage to his rivals, reduces the plaintiff\u27s revenues, or raises his costs. The defendants\u27 action imposes this harm even though the plaintiff has not violated any criminal law or any rule created or imposed by the government. The defendants\u27 action against the plaintiff is not authorized by any legislative or administrative measure. The defendants\u27 action, therefore, may appear a privately imposed restriction of the plaintiff\u27s opportunity to compete on the merits

    Conspiracy Theory

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    Over one-quarter of all federal criminal prosecutions and a large number of state cases involve prosecutions for conspiracy. Yet, the major scholarly articles and the bulk of prominent jurists have roundly condemned the doctrine. This Article offers a functional justification for the legal prohibition against conspiracy, centering on psychological and economic accounts. Advances in psychology over the past thirty years have demonstrated that groups cultivate a special social identity. This identity often encourages risky behavior, leads individuals to behave against their self-interest, solidifies loyalty, and facilitates harm against non-members. So, too, economists have developed sophisticated explanations for why firms promote efficiency, leading to new theories in corporate law. These insights can be reverse-engineered to make conspiracies operate less efficiently. In reverse-engineering corporate-law principles and introducing lessons from psychology, a rich account of how government should approach conspiracy begins to unfold. In particular, law enforcement strives to prevent conspiracies from forming by imposing high up-front penalties for joiners but uses mechanisms to harvest information from those who have joined and decide to cooperate with the government. Traditional conspiracy doctrines such as Pinkerton liability and the exclusion from merger not only further cooperation agreements, they also make conspiracies more difficult to create and maintain by forcing them to adopt bundles of inefficient practices. The possibility of defection forces the syndicate to use expensive monitoring of its employees for evidence of possible collusion with the government. Mechanisms for defection also break down trust within the group and prime members to think that others are acting out of self-interest. The Article concludes by offering a variety of refinements to conspiracy law that will help destabilize trust within the conspiracy, cue the defection of conspirators, and permit law enforcement to extract more information from them

    Industry Self-Regulation and the Useless Concept Group Boycott

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    A doctor is denied staff privileges at a private hospital after a negative recommendation from the hospital\u27s medical staff. A real estate agent is denied membership in a multiple. listing service by a vote of the current members. A golfer is deemed ineligible to compete in a professional golf tournament by a committee of the Professional Golf Association. A college is refused accreditation by a private accrediting association. Plywood of type three ply one half inch is found not to meet the commercial standard for douglas fir plywood established by the Douglas Fir Plywood Association. A fuel cutoff device is said to be in uncertain compliance with the safety standards of the American Society of Mechanical Engineers(ASME) by the ASME\u27s Boiler and Pressure Vessel Committee. A ceramic gas burner fails the tests needed for a seal of approval from the American Gas Association. A golf ball is denied approval for tournament play by the United States Golf Association after consultation with the Golf Ball Manufacturers Association. A producer\u27s film is given an X rating by the Motion Picture Association of America, a film board established by competing film producers. A screw thread gauge is found to violate the standards of the American National Standards Institute (ANSI) by the ANSI\u27s Screw Thread Committee. A bowling center is denied approval for official play by the Bowling Proprietors Association of America,an association of other bowling centers. A chiropractor is denied access to a hospital\u27s laboratory after the Joint Commission on Accreditation of Hospitals, an association of medical doctors, tells the hospital that allowing access would jeopardize accreditation. \u27In each situation those immediately harmed, like the doctor or the real estate agent (the plaintiff), may consider an antitrust suit under section one of the Sherman Act for treble damages against the private association and its members (the defendants) whose action caused the harm. Each suit is likely to be analyzed as a group boycott \u27 and is likely to share the following features: The plain-tiff can establish without difficulty the combination and the requisite connection with interstate commerce that section one of the Sherman Act requires. The defendants are, at least in part, the plaintiff\u27s horizontal rivals or, more precisely, firms on the same horizontal level as the plaintiff. The defendants\u27 action, directly or indirectly, puts the plaintiff at a significant competitive disadvantage to his rivals, reduces the plaintiff\u27s revenues, or raises his costs. The defendants\u27 action imposes this harm even though the plaintiff has not violated any criminal law or any rule created or imposed by the government. The defendants\u27 action against the plaintiff is not authorized by any legislative or administrative measure. The defendants\u27 action, therefore, may appear a privately imposed restriction of the plaintiff\u27s opportunity to compete on the merits
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