205,580 research outputs found

    A Configurational Approach to Information Technology Outsourcing

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    As scholarly interest in IT outsourcing has gained momentum recently, the ability to integrate this line of research into a coherent and consistent body of evidence seems to have been constrained by the difficulty of reconciling the contradictory findings that have emerged fromoutsourcing studies. This paper suggests that the recurring call for an integrative view of outsourcing can be addressed by breaking away from the reductionistic approach of contingency theory toward the holistic approach of configurational theory. The paper adopts a configurationalapproach to develop a framework of IT outsourcing effectiveness. Drawing on the relational view of the firm and taking a process view of outsourcing, the framework identifies four high-level dimensions that correspond to an organization\u27s resource position in four key areas:organizational IT value position, organizational IT asset position, relational asset position, and relational capability position. A novel structured method is used to identify the congruent (internally consistent) outsourcing configurations within the range of possible outsourcingconfigurations based on the interdependencies among the four dimensions. Furthermore, a settheoretic approach and Boolean algebra are applied to formally demonstrate the logic underlying the framework. Three congruent outsourcing configurations, labeled as asset dependence, relational dependence, and independence, emerge from this analysis. Drawing on the assumptions of configurational theory about organizational change and taking a dynamic perspective, theframework is extended to describe how organizations transition between outsourcing configurations over time. The discussion concluding this paper uses the framework todemonstrate how a configurational approach can effectively address the limitations of the outsourcing literature and advance outsourcing research. While configurational theory offers a holistic and multifaceted way of modeling the intricate interactions between IT and organizational attributes, previous IT studies have drawn on it to a limited extent, primarily as a lens to describe frequently recurring patterns of attributes. Hence, an important contribution of this paper is to demonstrate the potential value of comprehensively adopting a configurationalapproach for IT research in general and outsourcing research in particular

    About the relations between Management Accounting Systems, Intellectual Capital and Performance

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    The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines the mediating effect of MAS on performance through their positive direct effect on IC. These relationships were consolidated into a model and empirically tested with data from 281 Portuguese firms using the Structural Equation Modeling (SEM). The findings show that six out of nine hypothesized relationships were supported by data with positive and significant causal links between MAS and the human and structural dimensions of IC. Results confirmed the conceptual validity of the circular model for the interactions among the three IC dimensions. Results also showed a positive and significant direct effect of structural capital on performance. Overall, the results confirmed the validity of the proposed model and contributed to the literature on the role of MAS in supporting the development of the I

    Actualizing Organizational Core Values: Putting Theory into Practice

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    The literature on organizational culture and leading by shared values suggests a prescriptive model for use by leaders in actualizing stated organizational core values. Utilizing a qualitative case study approach, this study sought to examine the efficacy of this theoretical model in representing actual efforts by practitioners to embed diversity as a new organizational core value. Leadership actions to embed and actualize diversity as an institutional core value at two private universities were examined and compared. Findings suggest the theoretical model inadequately addresses the critical role of contextual assessment and under represents the dynamic cyclical nature of value embedding and actualization processes, particularly with respect organizations with high stakeholder turnover such as institutions of higher education
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