Network Management: Accounting and Performance Strategies

Network Management : Accounting and Performance Strategies imparts a deep understanding of Cisco IOS embedded management for monitoring and optimizing performance, tpgether with proven best strategies for both accounting and performance management. The book concludes with chapter-length scenarios that walk you through accounting and performance management for five different applications : data network monitoring, capacity planning, billing, security, and voice network performance. The book will be indispenable to every professional concerned with network performace, effectiveness, or profitability, especially NMS/OSS architects, network and service designers, network administrators, and anyone responsible for network accounting or billing

Analisis Penerapan Akuntansi Manajemen Lingkungan dan Strategi Serta Inovasi Produk di Masa Pandemic Covid 19 (Studi Kasus Di Rumah Sakit Jiwa Dr. Radjiman Wediodiningrat)

The objectives of this study are: (1) To find out the application of environmental management accounting and strategy and product innovation during the COVID-19 pandemic at the Dr. Radjiman Wediodiningrat Mental Hospital (2) To find out the obstacles in the application of environmental management accounting and strategies and product innovation during the covid 19 pandemic at the Dr. Radjiman Wediodiningrat Mental Hospital (3) To find out the solution to the problem of implementing environmental management accounting and strategy and product innovation during the covid 19 pandemic at the Dr.  Radjiman Wediodiningrat Mental Hospital.The research used by the researcher is a qualitative research method. The subject of this research is the term respondent who is called the informant, Sub-Section of the Environmental Health Installation. The primary data source is interview, while the secondary data is in the form of documentation. Methods of collecting data by means of interviews and documentation. Qualitative data analysis according to Matthew B. Milles consists of 3 activities, namely: (1) data reduction, (2) data presentation, (3) conclusion drawing or verification.The purpose of this study was to determine the application of environmental management accounting and strategy and product innovation at the Dr. Radjiman Wediodiningrat  Mental Hospital and looking for obstacles and solutions to these problems, so that it can be concluded as follows: (1) Application of environmental management accounting and strategies and product innovations during the covid 19 pandemic at Dr. Radjiman Wediodiningrat Mental Hospital has been implemented well, because the hospital has implemented environmental health and K3RS and implemented green hostpital. Supported by an assessment in PROPER, which is a program held in order to assess the performance of hospitals to control B3 waste, it has played a good role because the results of the proper assessment are in the blue category, meaning for companies that have made environmental management efforts required in accordance with the provisions or laws and regulations. - applicable invitation. (3) An internal obstacle at the Lawang Mental Hospital during the COVID-19 pandemic was that the performance of the medical and nursing directorates fluctuated in terms of performance productivity. The standard hostel facilities have not been met. Psychogeriatric research network is still not optimal, committed to excellent service has not reached the target. RSJ's income has not been able to finance all operational costs. (3) Troubleshooting Dr.Radjiman Wediodiningrat Mental Hospital during the covid 19 pandemic, by making efficiency in terms of service, efficiency in resources, work materials, launching telemedicine services, to reduce direct contact for the prevention of covid 19, and implementing a remuneration system for employees according to hospital conditions.Keywords: Environmental management accounting, strategy, innovatio

Design of a protocol model for the integration of social value in strategic management through social accounting

Purpose This study aims to structure a model for integrating social value into strategic management based on identifying the critical success factors (CSF) for such integration in the investigated companies. Design/methodology/approach This research was based on the actor–network theory. Through a rigorous approach to the case study methodology in a two-stage process lasting 21 months, we carried out this study. Findings Companies that use the polyhedral social accounting model in their strategic management processes do so without a reference model. We identified CSF for integrating social value, which was incorporated into a protocol model based on stakeholder theory and the use of social accounting. Practical implications Practitioners can use the proposed model to maintain the alignment of strategic performance and purpose. Using social accounting based on indicators and financial proxies allows managers to incorporate social value into strategic management in terms of financial value. Social implications The institutional demand for social information is based on the growing sensitivity of companies. Aligning social values with business strategies contributes to social sustainability. Originality/value This study focuses on an unresearched emerging phenomenon. Since the first approach to stakeholder theory, the development of a stakeholder-oriented strategy has faced the lack of a stakeholder accounting system. The polyhedral model of social accounting could help overcome this problem as it provides information that allows a novel and innovative method to make a stakeholder-oriented strategy effective.The authors want to thank for funds of ECRI Research Group (GIU), FESIDE (BOPV20) and UES22/15 (UPV/EHU)

PERSPECTIVE OF INTERNAL PROCESS BASED ON MULTIDIMENSIONAL PERFORMANCE MODELS IN DEVELOPMENT OF ZAKAT MANAGEMENT ACCOUNTING

We realize that the internal process is one of the most important perspectives among the various perspectives and dimensions of performance measurement of the Zakat Management Organization which must always adapt to change and development, including the development of management accounting. This study uses a qualitative approach with the application of ANP (Analytic Network Process). The research respondents consisted of 5 people including practitioners, experts and academics. The results found that there were 2 problems in the perspective of the Internal Process based on the Multidimensional Performance Model, namely the problem of low program innovation and limited after-service. The priority solution in overcoming this problem is a follow-up service solution and priority strategies that can be done through Research and Development, Gradual and Sustainable Service Systems and Shariah Compliance. The findings in this study are expected to help the management of Zakat Management Organizations in the decision-making process as the development of management accounting based on multidimensional performance models. JEL: M11; M41  Article visualizations

The balanced scorecard logic in the management control and reporting of small business company networks: a case study

The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME’s collaborative development. Thus, the paper analyses a successful case study regarding an Italian network of small companies, evaluating how the multidimensional perspective of BSC can support strategic and operational network management as well as communication of financial and extra financial performance to stakeholders. The study consists of a qualitative method, proposing the application of BSC model for business networks from international literature. Several meetings and interviews as well as triangulation with primary and secondary documents have been conducted. The case study allows to recognize how BSC network logic can play a fundamental role on defining network mission, supporting management control as well as measuring and reporting the intangible assets formation along the network development lifecycle. This is the first time application of a BSC integrated framework for business networks composed of SMEs. The case study demonstrates operational value of BSC for SME’s collaborative development and success

Rethinking bank business models: the role of intangibles

<p>Purpose: This paper provides a new way of rethinking banking models by using qualitative research on intangibles. This is required because the banking sector has been transformed significantly by the changing environment over the past two decades. The 2007-2009 financial crisis also added to concerns about existing bank business models.</p> <p>Design/Methodology approach: Using qualitative data collected from interviews with bank managers and analysts in the UK, this paper develops a grounded theory of bank intangibles.</p> <p>Findings: The model reveals how intangibles and tangible/financial resources interact in the bank value creation process, how they actively respond to environmental changes, how bank intangibles are understood by external observers such as analysts, and how bankers and analysts differ in their views.</p> <p>Research implications: Grounded theory provides the means to further develop bank models as business models and theoretical models. This provides the means to think beyond conventional finance constructs and to relate bank models to a wider theoretical literature concerning intellectual capital, organisational and social systems theory, and ‘performativity’.</p> <p>Practical implications: Such development of bank models and of a systems perspective is critical to the understanding of banks by bankers, by observers and for their ‘critical and reflexive performativity’. It also has implications for systemic risk and bank regulation.</p> <p>Social implications: Improvement in bank models and their use in open and transparent processes are key means to improve public accountability of banks.</p> <p>Originality: The paper reveals the core role of intellectual capital (IC) in banks, in markets, and in developing theory and research at firm and system levels. </p&gt

Strategic Knowledge Measurement and Management

Knowledge and intellectual capital are now recognized as vital resources for organizational survival and competitive advantage. A vast array of knowledge measures has evolved, spanning many disciplines. This chapter reviews knowledge measures focusing on groups of individuals (such as teams, business and organizations), as they reflect the stock or flow of knowledge, as well as enabling processes that enhance knowledge stocks and flows. The chapter emphasizes the importance of organizational value chains, pivotal talent pools and the link between knowledge and competitive success, in understanding the significance of today’s knowledge measures, and opportunities for future research and practice to enhance them

Continuity and Change in World Bank Development Discourses and the Rhetoric Role of Accounting

Purpose ? The paper traces how the World Bank has utilised accounting rhetoric/languages in articulating development discourses at different stages of global capitalism through the case study of development projects in Sri Lanka and published development reports. Design/methodology/approach ? Multiple methods are employed including archival research and interviews. In-depth interviews were organised with village level development project participants. Development reports published by the World Bank (1978-2006) are closely examined. Findings ? Development projects in Sri Lanka and development reports show that ideological shifts brought about the changes in accounting rhetoric in development discourses. The paper further shows that the articulations and re-articulations of development discourse have yet to grasp the real complexity of the local problems in those villages in Sri Lanka. The mere focus on management styles (albeit important) driven by the ideology of the aid agencies seems to bring little reward to villagers and, indeed, the policy makers. Research limitations/implications ? This study focuses on the effectiveness of development projects and shows how culture and values in a traditional local setting are in conflict with rational ideas imported from a different setting. This finding has policy implications for the economic development programmes often prescribed by the aid agencies without considering the local context. Originality/value ? The paper adds to the literature on the use of accounting languages in development discourses, especially in the context of Less Developed Countries (LDCs). It will be of great value to researchers and practitioners seeking to gain a better understanding of reforms driven by a particular set of accounting technology in distant places

Exploring the remuneration ‘black box’: establishing an organizational learning insight into changing remuneration committee ‘social worlds’

Current executive compensation research posits a need to extend analysis beyond principalagent theory in order to explore the complex social influences and processes implicated in Remuneration Committee (RemCo) decision-making (e.g. Bender, 2007; Kakabadse et al, 2006; Main et al., 2007), particularly given the current uproar surrounding reported levels and structuring of executive remuneration. We respond to this international need by highlighting how innovative organizational learning theorizing can be integrated into further investigations of the remuneration ‘Black Box’, in order to focus attention upon the nuances of what and how organizational learning takes place in the remuneration process. Additionally, we note the importance of investigating the main actors and particularly their performance of complex roles within their rapidly evolving ‘social worlds’. By exploring the organizational learning phenomena implicated in executive remuneration, we argue that practitioners, regulatory bodies etc. can appreciate further the implications of their respective decision-making

Centralized vs. decentralized computing : organizational considerations and management options

The long-standing debate over whether to centralize or decentralize computing is examined in terms of the fundamental organizational and economic factors at stake. The traditional debate is examined and found to focus predominantly on issues of efficiency vs. effectiveness, with solutions based on a rationalistic strategy of optimizing in this tradeoff. A more behavioralistic assessment suggests that the driving issues in the debate are the politics of organization and resources, centering on the issue of control. The economics of computing deployment decisions is presented as an important issue, but one that often serves as a field of argument that is based on more political concerns. The current situation facing managers of computing, given the advent of small and comparatively inexpensive computers, is examined in detail, and a set of management options for dealing with this persistent issue is presented