The implications of service quality gaps for strategy implementation

This article addresses the problem of service quality strategy implementation and proposes three interrelated models: a static model of the organisation; a comprehensive dynamic model of the implementation process, both synthesised from the literature; and a mixed model, which integrates static and dynamic models. The mixed model is combined with the service quality gaps (SQGs) model, drawn at a previous congress paper, to propose a map of the pattern of SQGs occurring at each implementation stage; the organisational variables that can be manipulated to eliminate SQGs; and several implications to practising managers

Systems, interactions and macrotheory

A significant proportion of early HCI research was guided by one very clear vision: that the existing theory base in psychology and cognitive science could be developed to yield engineering tools for use in the interdisciplinary context of HCI design. While interface technologies and heuristic methods for behavioral evaluation have rapidly advanced in both capability and breadth of application, progress toward deeper theory has been modest, and some now believe it to be unnecessary. A case is presented for developing new forms of theory, based around generic “systems of interactors.” An overlapping, layered structure of macro- and microtheories could then serve an explanatory role, and could also bind together contributions from the different disciplines. Novel routes to formalizing and applying such theories provide a host of interesting and tractable problems for future basic research in HCI

Budgeting in an open system

Budgeting is broadly used as a tool for organizational management. And this is a reason for continuous looking for budgeting essence. In the paper the systems approach is applied to investigating the nature of budgeting. The systemic aspect of an organization and the systems approach to management were taken into account. Budgeting is seen as the process of prediction and communication of systemic attributes of an organization. It seems that the results reached point to the systems approach as a basis for general theory of both budgeting and accounting.O orçamento é amplamente utilizado como uma ferramenta de gestão organizacional. Este é um dos motivos pela busca permanente da essência do orçamento. Neste estudo, a abordagem sistêmica é aplicada à análise da natureza do orçamento. Foram considerados o aspecto sistêmico de uma organização e a abordagem sistêmica à gestão. O orçamento é entendido como o processo de previsão e comunicação de atributos sistêmico de uma organização. Parece que os resultados alcançados indicam a abordagem sistêmica como base de uma teoria geral de orçamento e contabilidade

How similar are the different results?

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/43555/1/11135_2004_Article_BF00145805.pd