Towards a Strategy Design Method for Corporate Data Quality Management

Large, multidivisional enterprises need corporate data of high quality in order to meet a number of strategic business requirements, such as enterprisewide process harmonization, integrated customer management or compliance. Therefore, many enterprises today are in the process of establishing Corporate Data Quality Management (CDQM), which requires an overarching CDQM strategy. This paper presents a method for the development and implementation of a CDQM strategy. On the one hand the method provides guidance to a CDQM team. On the other hand, for corporate executives the method ensures that the CDQM strategy is derived from their objectives and that their requirements are systematically taken into account and fulfilled. Besides the method itself, the paper illustrates the entire design process which encompasses, among others, focus group and expert interviews, participative case studies and a multiperspective evaluation

Management control in the transfer pricing tax compliant multinational enterprise

This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax compliance on the design of organising controls with subsequent effects on planning, evaluating and rewarding controls which reveal a more coercive use of the MCS overall. We argue that modifications to the MCS cannot be understood without an appreciation of the MNEs’ fiscal transfer pricing compliance process

Cooperatives Quality: evidence from Greece

The study of the role and contribution of ISO 9000 QMS to the corporate strategic development and organisational change and performance improvement of the Greek Agrocoops, as well as the identification and analysis of the drivers and constraints of this system’s effective implementation and efficient use has and/or should have been the subject of increased attention in recent times, as the majority of these organisations face increasing financial and business operating problems over the last three decades, as it was identified in a collective work of Papageorgiou et al, published in “Syneteristiki Poreia” (volumes of years 2000-2003) and the re-configuration of their organisational practices and activities, referring to any management system adapted and applied – e.g. the ISO 9000 QMS, is considered a must for their business survival in the words of Arvanitoyiannis (2001). As a result of the aforementioned facts and due to his current professional status, the researcher decided to focus his DBA research on issues relating to the role and contribution of the quality management systems - and more particularly of the ISO 9000 Quality Management Systems - to the achievement of Greek Agricultural Cooperatives’ corporate strategic goals and organisational performance improvement through the improvement of their business processes. The critical examination of the ISO 9000 – QualityManagement Systems’ implementation process and use purpose by the Agricultural Cooperatives sector in Greece is the broad and general Topic of my Doctorate Research. It is mainly connected with the following two current issues: - on one hand, with the reanimation of the ongoing dialogue and debate concerning the perspectives of the Agricultural Cooperatives in Greece and the future status of the 15% of the country’s active population, which is occupied in the broader agricultural sector (Bank of Greece, 2002), and - on the other hand, with the ever increasing public concern, interest and demand for safer, healthier and quality enhanced food products and services all over the world (ICAP, 2002 and Arvanitoyiannis, 2000)

Design and radical innovation: a strategic perspective based upon a comparative case study between emergent and traditional industries in Portugal

The survival challenge faced by the Portuguese companies nowadays has promoted Innovation as the main management strategy to be applied. This research reveals the importance and the role of Design as the basic and integrative tool for the success of this strategy, focused on Radical or Breakthrough Innovation. The main contribution of this paper is the proposal of a conceptual model developed from a comparative case study research, made among Portuguese companies from the emergent sectors connected to new technologies and Portuguese companies from the traditional sectors. That work allowed the definition of the Success Critical Factors to consider for the development of radical new products: integrating new technologies (Science Knowledge), market sensibility (Marketing Knowledge), forecasting new needs or user interfaces and disruptive creativity (Design Knowledge)

Carving out new business models in a small company through contextual ambidexterity: the case of a sustainable company

Business model innovation (BMI) and organizational ambidexterity have been pointed out as mechanisms for companies achieving sustainability. However, especially considering small and medium enterprises (SMEs), there is a lack of studies demonstrating how to combine these mechanisms. Tackling such a gap, this study seeks to understand how SMEs can ambidextrously manage BMI. Our aim is to provide a practical artifact, accessible to SMEs, to operationalize BMI through organizational ambidexterity. To this end, we conducted our study under the design science research to, first, build an artifact for operationalizing contextual ambidexterity for business model innovation. Then, we used an in-depth case study with a vegan fashion small e-commerce to evaluate the practical outcomes of the artifact. Our findings show that the company improves its business model while, at the same time, designs a new business model and monetizes it. Thus, our approach was able to take the first steps in the direction of operationalizing contextual ambidexterity for business model innovation in small and medium enterprises, democratizing the concept. We contribute to theory by connecting different literature strands and to practice by creating an artifact to assist managemen

Enterprise information security policy assessment - an extended framework for metrics development utilising the goal-question-metric approach

Effective enterprise information security policy management requires review and assessment activities to ensure information security policies are aligned with business goals and objectives. As security policy management involves the elements of policy development process and the security policy as output, the context for security policy assessment requires goal-based metrics for these two elements. However, the current security management assessment methods only provide checklist types of assessment that are predefined by industry best practices and do not allow for developing specific goal-based metrics. Utilizing theories drawn from literature, this paper proposes the Enterprise Information Security Policy Assessment approach that expands on the Goal-Question-Metric (GQM) approach. The proposed assessment approach is then applied in a case scenario example to illustrate a practical application. It is shown that the proposed framework addresses the requirement for developing assessment metrics and allows for the concurrent undertaking of process-based and product-based assessment. Recommendations for further research activities include the conduct of empirical research to validate the propositions and the practical application of the proposed assessment approach in case studies to provide opportunities to introduce further enhancements to the approach