Better by design: Business preferences for environmental regulatory reform

We present the preferences for environmental regulatory reform expressed by 30 UK businesses and industry bodies from 5 sectors. While five strongly preferred voluntary regulation, seven expressed doubts about its effectiveness, and 18 expressed no general preference between instrument types. Voluntary approaches were valued for flexibility and lower burdens, but direct regulation offered stability and a level playing field. Respondents sought regulatory frameworks that: are coherent; balance clarity, prescription and flexibility; are enabled by positive regulatory relationships; administratively efficient; targeted according to risk magnitude and character; evidence-based and that deliver long-term market stability for regulatees. Anticipated differences in performance between types of instrument can be undermined by poor implementation. Results underline the need for policy makers and regulators to tailor an effective mix of instruments for a given sector, and to overcome analytical, institutional and political barriers to greater coherence, to better coordinate existing instruments and tackle new environmental challenges as they emerge

Organisational Implementation of Collaboration Technologies - an integrative review

The paper presents an integrative review of field-based research on organisational implementation of collaboration technologies. Based on a typology of collaboration technologies, findings from previous implementation research related to different types of technologies are identified and discussed. A taxonomy of implementation factors is presented, that may serve as the basis for further implementation research and development of implementation strategies for different types of collaboration technology

Integrating information and knowledge for enterprise innovation

It has widely been accepted that enterprise integration, can be a source of socio-technical and cultural problems within organisations wishing to provide a focussed end-to-end business service. This can cause possible “straitjacketing” of business process architectures, thus suppressing responsive business re-engineering and competitive advantage for some companies. Accordingly, the current typology and emergent forms of Enterprise Resource Planning (ERP) and Enterprise Application Integration (EAI) technologies are set in the context of understanding information and knowledge integration philosophies. As such, key influences and trends in emerging IS integration choices, for end-to-end, cost-effective and flexible knowledge integration, are examined. As touch points across and outside organisations proliferate, via work-flow and relationship management-driven value innovation, aspects of knowledge refinement and knowledge integration pose challenges to maximising the potential of innovation and sustainable success, within enterprises. This is in terms of the increasing propensity for data fragmentation and the lack of effective information management, in the light of information overload. Furthermore, the nature of IS mediation which is inherent within decision making and workflow-based business processes, provides the basis for evaluation of the effects of information and knowledge integration. Hence, the authors propose a conceptual, holistic evaluation framework which encompasses these ideas. It is thus argued that such trends, and their implications regarding enterprise IS integration to engender sustainable competitive advantage, require fundamental re-thinking

Exploring the fit between CSR and innovation

An exploration of the fit or space between CSR and innovation is presented, based on the RESPONSE project, a 15-month study involving 60 SMEs throughout Europe. The main practical output of the project was the Social Innovation model, yet a conceptual understanding of CSR and innovation is best advanced through the three hypotheses that constitute the conclusions of the project: H1) The diffusion of CSR should be modelled on the diffusion of innovation; H2) CSR implementation and innovation can be configured to form a virtuous circle; and H3) There is a maturity path toward true integration of CSR and innovation. These three hypotheses inform, respectively, on the background, results and development of the project. H1 is framed within the context of the original European Commission call and proposal; H2 ties in with the Social Innovation model; and H3 is discussed in the light of a short case involving a high-performing SME. Since the hypotheses were the result of the project, we do not attempt to prove them here, but discuss their significance, with the idea that further research and community development will fully evaluate their accuracy.Corporate social responsibility; innovation; small and medium-size enterprises;

Exploring the Adoption of Service-Dominant Logic as an Integrative Framework for Assessing Energy Transitions

Energy transitions (ETs) can solve some societal problems but must transform societies. Accordingly, socio-technical transitions and other systemic frameworks have been used to assess ETs. However, based on these frameworks, assessments miss a value co-creation orientation, the focus on actors' researched benefits and enabled service exchange, and the consideration of needed de/re-institutionalization practices. Analyzing those elements could prevent socioeconomic shocks and loss of opportunities and unfold possible ET challenges against ET viability and sustainability. Intending to develop a theory synthesis work for enriching previous frameworks, we propose service-dominant logic (S-D logic) as an integrative framework to assess ETs. We offer a literature review on ET systems' frameworks to compare them with the proposal. We also identify the implications of adopting S-D logic for rethinking energy systems' dynamics and ETs. Thus, we contribute to the literature by providing an integrative framework for assessing ETs and we illustrate its potentialities by deriving some challenges of the current Italian ET. This study paves the way for deeper analyses on the contribution of S-D logic to ETs and the operationalization of other systems' frameworks in our integrative one. Merging with quantitative models could also follow

Il costo dell’intervento chirurgico in laparoscopia con l’Activity Based Costing

The purpose of this research is to analyze the role of the Management Control System (MCS) and of the Management Accounting System (MAS) in healthcare (HC) organizations. It aims at studying if and how managerial considerations affect the clinical culture. Results are based on the findings of a research developed within 12 Local Health Authorities (Aziende Sanitarie Locali LHAs) and 4 Teaching Hospital (Aziende Ospedaliere Universitarie THs) in Italian Tuscany Region and address the possibility to develop an alternative model from those of accountingization or legitimation proposed in literature to understand the role of these systems in healthcare. Results highlight that the economic language may assume a great importance in clinicians’ decision making and penetrates into clinical culture. Most important factor affecting results is the development of an alliance between controllers and clinicians, based trust and collaboration. The paper is a contribution to the literature about the role of MCS and MAS in healthcare and it is developed within the schemes traced by Habermas and refined by Laughlin and by Broadbent and Laughlin. The original value stands on the individuation of a model where the “integrative interactive” management model is able to penetrate clinical discourse and the conditions at which it can be developed.Management Accounting Change, Management Control Change, Healthcare Accounting, Professional organization, accountinization, legitimation, Habermas

Be vicarious: the challenge for project management in the service economy

Purpose. The paper aims to answer to the following questions: which are the critical dynamic capabilities to survive in the rubber landscape of service economy? Does it exist in service economy a dynamic capabilities provider? Methodology. The paper combines the literature review on dynamic capability perspective and that on vicariance to the Project Management professional services. Findings. Firstly, the paper identifies vicariance as an intriguing dynamic capability, crucial to survive in the rubber landscape of service economy. Secondly, the paper sheds light on Project Management (PM) as a vicarious that provides vicariance. Practical implications. For each critical organizational dimension, the paper identifies the links among the service economy challenges and the vicariance typology required to the project manager to face those challenge. Originality/value.The approach to conceive the PM as a vicarious that provides vicariance is original and leads to new insights on the professional services management. In fact, on one hand, dynamic capabilities cannot easily be bought through a market transaction; on the other hand, they must be built. This building can be achieved internally, by the organization itself (i.e. hierarchy), or through a partnership (i.e. hybrid form among hierarchy and market). PM professional services enrich organizations with additional information variety according to a hybrid (i.e. non- market) coordination model