The Effects of National Culture on the Design of Management Accounting Information Systems

This study empirically examined the impact of national culture on the amount of information provided by management accounting information systems (MAISs). Two very different cultures, the Korean and Australian cultures, were considered in our study. The results showed that more flexibility performance information is provided in Korean firms, while the amount of quality performance information and traditional cost control information (TCCI) produced in Australian firms is more than in Korean firms. We also investigated the effect of the three-way interactions among national culture, level of advanced manufacturing technology (AMT), and information on production performance. The results revealed a significant impact of three-way interactions on the improvement of production performance

Report on the Findings of the 2004 Australian National eProcurement Survey

This report highlights the key findings from the 2004 Australian National eProcurement Survey. The aim of the 2004 Australian National eProcurement Survey is to establish the nature, extent and adoption profile of eProcurement strategies and processes of Australian organisations.Australian Research Council (Grant No. LP0214841

Report on the Findings of the 2004 Australian National eProcurement Survey

This report highlights the key findings from the 2004 Australian National eProcurement Survey. The aim of the 2004 Australian National eProcurement Survey is to establish the nature, extent and adoption profile of eProcurement strategies and processes of Australian organisations.Australian Research Council (Grant No. LP0214841

Report on the findings of the 2005-2006 Australian National e-Procurement Survey

The report presents the key results and findings of the 2005-2006 Australian National e-Procurement Survey.The aim of the 2005-2006 survey is to build on the findings of the 2004 survey and establish the nature, extent and adoption profile of e-procurement strategies and processes within Australian organisations. It seeks to identify e-procurement adoption patterns by activities, product types and technologies.The Australian Research Council (Grant No. LP0214841

A problem-structuring model for analyzing transportation–environment relationships

This is the post-print version of the final paper published in European Journal of Operational Research. The published article is available from the link below. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. Copyright @ 2009 Elsevier B.V.This study discusses a decision support framework that guides policy makers in their strategic transportation related decisions by using multi-methodology. For this purpose, a methodology for analyzing the effects of transportation policies on environment, society, economy, and energy is proposed. In the proposed methodology, a three-stage problem structuring model is developed. Initially, experts’ opinions are structured by using a cognitive map to determine the relationships between transportation and environmental concepts. Then a structural equation model (SEM) is constructed, based on the cognitive map, to quantify the relations among external transportation and environmental factors. Finally the results of the SEM model are used to evaluate the consequences of possible policies via scenario analysis. In this paper a pilot study that covers only one module of the whole framework, namely transportation–environment interaction module, is conducted to present the applicability and usefulness of the methodology. This pilot study also reveals the impacts of transportation policies on the environment. To achieve a sustainable transportation system, the extent of the relationships between transportation and the environment must be considered. The World Development Indicators developed by the World Bank are used for this purpose

Transparency and Reproducibility in Participatory Systems Modelling: the Case of Fuzzy Cognitive Mapping

By aggregating semi-quantitative mind maps from multiple agents, fuzzy cognitive mapping (FCM) allows developing an integrated, cross-sectoral understanding of complex systems. However, and especially for FCM based on individual interviews, the map-building process presents potential pitfalls. These are mainly related to the different understandings of the interviewees about the FCM semantics as well as the biases of the analyst during the elicitation and treatment of data. This paper introduces a set of good practice measures to increase transparency and reproducibility of map-building processes in order to improve credibility of results from FCM applications. The case study used to illustrate the proposed good practices assesses heatwave impacts and adaptation options in an urban environment. Agents from different urban sectors were interviewed to obtain individual cognitive maps. Using this set of data, we suggest good practices to collect, digitalize, interpret, pre-process and aggregate the individual maps in a traceable and coherent way. © 2018 The Authors Systems Research and Behavioral Science published by International Federation for Systems Research and John Wiley and Sons Ltd. © 2018 The Authors Systems Research and Behavioral Science published by International Federation for Systems Research and John Wiley and Sons LtdThis study is part of the project Bottom-up Climate Adaptation Strategies for a Sustainable Europe (BASE) funded by the European Union’s Seventh Framework Programme for research, technological development and demonstration under Grant Agreement No. 308337. MO (FPDI-2013-16631 and IJCI-2016-28835) and MBN (RYC-2013-13628) acknowledge co-funding from the Spanish Ministry of Economy, Industry and Competitiveness (MINECO)

Performance measurement : challenges for tomorrow

This paper demonstrates that the context within which performance measurement is used is changing. The key questions posed are: Is performance measurement ready for the emerging context? What are the gaps in our knowledge? and Which lines of enquiry do we need to pursue? A literature synthesis conducted by a team of multidisciplinary researchers charts the evolution of the performance-measurement literature and identifies that the literature largely follows the emerging business and global trends. The ensuing discussion introduces the currently emerging and predicted future trends and explores how current knowledge on performance measurement may deal with the emerging context. This results in identification of specific challenges for performance measurement within a holistic systems-based framework. The principle limitation of the paper is that it covers a broad literature base without in-depth analysis of a particular aspect of performance measurement. However, this weakness is also the strength of the paper. What is perhaps most significant is that there is a need for rethinking how we research the field of performance measurement by taking a holistic systems-based approach, recognizing the integrated and concurrent nature of challenges that the practitioners, and consequently the field, face

How management control systems can facilitate a firm's strategic renewal and creation of financial intelligence

This chapter presents how management control systems and financial intelligence can facilitate a firm’s strategic renewal. Although the strategic accounting literature has recognized the importance of financial intelligence to a firm’s strategic decision making and formulation of strategy, the question of how a management control system (MCS) can help a firm to revamp and reallocate its resources has been overlooked in the prior strategy literature. In response, this chapter presents a conceptual model, which presents how advanced management accounting systems can foster a firm’s strategic renewal in light of the available theoretical foundations (the strategy implementation view, the dynamic capability perspective, and management accounting). This chapter advances managers’ understanding of firm’s renewal practices through the use of an MCS. Practical examples have been used to illustrate how firms renew their business operations in practice.fi=vertaisarvioitu|en=peerReviewed