Keith T. Phelan, Joshua David Summers, Mary E. Kurz, Crystal Wilson, Bryan Wayne Pearce, Joerg Schulte and Stephan Knackstedt
The purpose of this paper is to propose a three-staged approach to configuration change management that uses a combination of complexity analysis, data visualization, and…
Abstract
Purpose
The purpose of this paper is to propose a three-staged approach to configuration change management that uses a combination of complexity analysis, data visualization, and algorithmic validation to assist in validating configuration changes.
Design/methodology/approach
In order to accomplish the above purpose, the authors conducted a review of existing configuration management practices. This was followed by an in-depth case study of the configuration management practices of a major automotive OEM. The primary means of data collection for the case study were interviews, ethnographic study, and document analysis. Based on the results of the case study, a set of support tools is proposed to assist in the configuration management process.
Findings
Through the case study, the authors identified that the OEM used a configuration management method that largely represented the rule-based reasoning methods identified in the literature review. In addition, many of the associated challenges are present, primarily, the difficulty in making changes to the rule system and evaluating the changes.
Research limitations/implications
The primary limitation is that the case study was based on a single OEM. However, the results are in line with other practices identified in the literature review. Therefore, it is expected that the findings and recommendations should hold true in other applications.
Practical implications
A set of configuration management tools and associated requirements are identified and defined that could be used to assist companies in the automotive industry, and perhaps others, in managing their option changes as they continue to move towards full mass customization of products.
Originality/value
The proposed approach for configuration management has not been seen in any other organization. The value of this paper is in the effectiveness of the proposed approach in assisting in the configuration change management process.
Details
Keywords
Irene Nalukenge, Ven Tauringana and Joseph Mpeera Ntayi
The purpose of this paper is to investigate the relationship between corporate governance and internal controls over financial reporting (ICFR) of microfinance institutions (MFIs…
Abstract
Purpose
The purpose of this paper is to investigate the relationship between corporate governance and internal controls over financial reporting (ICFR) of microfinance institutions (MFIs) in Uganda.
Design/methodology/approach
This study was cross-sectional and correlational. In all, 70 Ugandan MFIs were surveyed and the data were analyzed using SPSS Version 20 to test the nine hypotheses which were put forward. The hypothesized relationships were tested using the ordinary least squares regression.
Findings
The findings based on multiple regression analysis suggest that board role performance, expertise and Association of Microfinance Institutions in Uganda (AMFIU) membership are significant predictors of the ICFR. However, board independence and separation of CEO and chairman roles are not significant predictors. The results also show that the firm-specific control variables (auditor type, size, accounting qualification and age) are also not significant.
Research limitations/implications
This study has limitations in that it is cross-sectional, thus limiting monitoring changes in behavior over time and also because the effectiveness of the ICFR was assessed using perceptions.
Practical implications
Efforts by regulators and other stakeholders to improve the ICFR must focus on the corporate governance aspects such as board expertise and ensure that the board performs its roles.
Originality/value
The paper adds to the existing literature on the corporate governance and ICFR by documenting the relationship between the corporate governance and ICFR. The study complements the previous studies on the ICFR by demonstrating that board expertise and board role performance improve the ICFR. Such evidence does not currently exist. The findings also indicate that an MFI which is a member of AMFIU was found to have better ICFR supporting self-regulation.
Details
Keywords
Narongsak Thongpapanl, Eugene Kaciak and Dianne H.B. Welsh
The purpose of this paper is to explore whether job rotation strategies and joint reward systems are equally effective in encouraging cross-functional collaboration (CFC) under…
Abstract
Purpose
The purpose of this paper is to explore whether job rotation strategies and joint reward systems are equally effective in encouraging cross-functional collaboration (CFC) under all organizational contexts, ranging from young and small firms to mature and large ones.
Design/methodology/approach
To ensure a wide applicability of findings in this study, the research model and hypotheses were tested with a sample of 232 Canadian firms active in a variety of industrial sectors. A survey instrument that comprised all the questionnaire items corresponding to the examined constructs is the foundation of the data used in this contribution.
Findings
This study shows that job rotation and joint rewards are strong and positive drivers of interdepartmental collaboration, which subsequently enhance firm performance. However, this illustration must be considered in the context of the firm shaped by its size and age because these two variables strongly and negatively moderate the relationships between CFC and its two antecedents.
Research limitations/implications
The study was limited to Canadian firms only. The manufacturing sector was not differentiated into subsectors, such as technology. Future studies could compare subsectors of manufacturing to see if there is any correlation between types of industries, age, and size.
Originality/value
Not all firms will be able to take advantage of the widely accepted values of job rotation and joint reward systems in generating CFC. Firms, to an extent, appear to be confronted with the liability of aging but not with the liability of smallness.