Applying concepts of fuzzy cognitive mapping to model IT/IS investment evaluation factors

The justification process is a major concern for many organisations that are considering the adoption of Information Technology (IT) and Information Systems (IS), and is a barrier to its implementation. As a result, the competitive advantage of many companies is being put at risk because of management's inability to evaluate the holistic implication of adopting new technology, both in terms of on the benefit and cost portfolios. This paper identifies a number of well-known project appraisal techniques used in IT/IS investment justification. Furthermore, the concept of multivalent, or fuzzy logic, is used to demonstrate how inter-relationships can be modeled between key dimensions identified in the proposed conceptual evaluation model. This is highlighted using fuzzy cognitive mapping (FCM) as a technique to model each IT/IS evaluation factor (integrating strategic, tactical, operational and investment considerations). The use of an FCM is then shown to be as a complementary tool which can serve to highlight interdependencies between contributory justification factors

Practices for strategic capacity management in Malaysian manufacturing firms

While the notion of manufacturing capabilities is a long-standing notion in research on operations management, its actual implementation and management has been hardly researched. Five case studies in Malaysia offered the opportunity to examine the practice of manufacturing managers with regard to strategic capability management. The data collection and analysis was structured by using the notion of Strategic Capacity Management. Whereas traditionally literature has demonstrated the beneficial impact of an appropriate manufacturing strategy on the business strategy and performance, the study highlights the difficulty of managers to set the strategy, let alone implementing it. This is partly caused by the immense pressure of customers in these dominantly Make-To-Order environments for SMEs. Current concepts for manufacturing capabilities have insufficiently accounted this phenomenon and an outline of a research agenda is presented

THE INFLUENCE OF ECO-CONTROL ON ENVIRONMENTAL AND ECONOMIC PERFORMANCE: A NATURAL RESOURCEBASED APPROACH

Alors qu'une littérature grandissante a examiné et démontré une influence directe de l'adoption des outils d'éco-contrôle sur la performance organisationnelle, peu de recherches ont tenté de comprendre la façon dont cette influence s'opérationnalise au sein des organisations. Se basant sur la Natural Resourced-Based View, l'objectif de cet article est d'ouvrir cette boite noire et d'examiner le potentiel des outils d'éco-contrôles à supporter les compétences environnementales et d'en analyser l'impact sur la performance environnementale et économique de l'organisation.Outis d'éco-contrôle, Natural resourcedbased view, compétences environnementales, systèmes de mesures de la performance environnementale, performance environnementale

A framework of justification criteria for advanced manufacturing technology implementation in small and medium enterprises

Today in order to stay in businesses and prosper, Small and Medium Enterprises (SMEs) are seeking higher electiveness and competitiveness across the entire cycle of marketing, product design, manufacture, test and sales. SMEs play an increasingly important role in all aspects of competitiveness: both products and production techniques, but also management methods, the organization of the firm and human resources training. One of the ways by which SMEs can achieve a competitive advantage in manufacturing is through the implementation of Advanced Manufacturing Technology (AMT). An increasing number of them have chosen and are choosing various levels of AMT as the solution. Realizing the importance of SMEs, an attempt has been made in this paper to review the application of AMT in SMEs. Also, a framework has been offered for the implementation of AMT in SMEs. Finally, a summary of findings and conclusions are presented

Emergence of ERPII Characteristics within an ERP integration context

It is widely accepted that Enterprise Resource Planning (ERP) can provide organizations with efficiency and productivity gains, in terms of aggregating and streamlining internal business processes. It is also well understood that embarking upon the implementation of such an IT project, also presents many risks and challenges to the incumbent corporation, as witnessed by numerous cases in the normative IS literature on this subject. Through the description of a case study organization’s ERP integration experiences, the authors highlight the emergence of those characteristics which define the componentization, and extension of ERP functionalities (i.e. so-called ERPII) in terms of a failed ERP-led, Enterprise Application Integration (EAI) implementation within an industrial products organization. As a result of the exploratory research approach used, it is hoped that the definition of such factors will provide an insight into the development and management of such technology investments

Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

[Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations. The motivation for undertaking this research is driven by the current practice of activity based costing (ABC), which has not identified and allocated costs of environment and social impacts to a single production activity. This has resulted in inaccuracies in cost accounting information when preparing environmental and social performance disclosures for internal management decisions, as well as external disclosures. This study therefore develops a conceptual model for a Sustainability Management Accounting System (SMAS) to improve the identification and measurement of environmental and social impact costs. A SMAS also provides sustainable organizations with a way to enhance cost allocation and analysis efficiently, thus creating more accurate cost accounting information for management decisions and reporting disclosure purposes. This paper describes preliminary work undertaken to date. Currently, it would appear that most Australian firms fail to report on their environmental performance, however, social indicators make it increasingly important for organisations to embrace corporate social reponsibility in their financial reporting and disclosure. Further, the results of quantitative data anlaysis will be used to identify an effective management accounting of sustainable organizations while supporting the development of a SMAS conceptual model

ECONOMIC FORECASTS AND ANALYSIS FOR STATE FISCAL MANAGEMENT

Public Economics,