Gary Byrne, Sean Hammond and Philip Moore
With the increased need for quantitative measures of accountability and effectiveness in the therapeutic setting, standardised outcome measures have come to the fore. This study…
Abstract
With the increased need for quantitative measures of accountability and effectiveness in the therapeutic setting, standardised outcome measures have come to the fore. This study aimed to assess the psychometric quality of the Clinical Outcomes in Routine Evaluation (CORE‐OM) used with an Irish population of adult victims of childhood abuse. The study indicated that the outcome measure was a useful tool in a forensic therapeutic setting, despite issues regarding the CORE's factor structure. The study also found that the service assessed matched the benchmarks laid down by the CORE systems group regarding levels of change brought about by therapeutic interventions, further indicating the benefits of CORE. The study discusses these issues and possible recommendations for aiding better integration of CORE's findings within therapy and broader clinical practice.
Details
Keywords
Marlena Fiol and Edward O’Connor
The purpose of this two-part paper is to develop a process model of unlearning established organizational routines. The model traces the interactions among three unlearning…
Abstract
Purpose
The purpose of this two-part paper is to develop a process model of unlearning established organizational routines. The model traces the interactions among three unlearning sub-processes: ostensive aspects of initial destabilization of an established routine; performative aspects of ongoing discarding-from-use of old behaviors and experimenting with new ones; and ostensive aspects of eventual release of prior understandings and development of new ones.
Design/methodology/approach
The paper draws on evidence from psychology and cognitive science to explain the mechanisms underlying organizational processes of unlearning embedded routines.
Findings
The proposed model contributes to enriching current understanding of unlearning organizational routines without contradicting it. Consistent with prior understanding, destabilizing an old routine may lead to discarding it, and further discarding-from-use is likely required for continued destabilization of embedded routines. Again, consistent with prior understanding, experimenting with new behaviors may be a desired outcome of unlearning an old routine, and ongoing experimentation is likely required to sustain unlearning embedded routines.
Originality/value
The organizational unlearning literature provides many examples of organizational members relinquishing old routines to then make new learning possible and also provides little insight into the processes by which this occurs. The paper addresses this gap by modeling the mutually reinforcing nature of three unlearning sub-processes.
Details
Keywords
Critical analysis of observed practice.
Abstract
Theoretical basis
Critical analysis of observed practice.
Research methodology
Field study.
Learning outcomes
To expose accounting and MBA students to Lean management and the performance measures that support Lean management by presenting a case of a comprehensive and very successful Lean transformation; to give accounting and MBA students the opportunity to construct a strategy map and a balanced scorecard based on a rich case description; and to critically assess the suitability of balanced scorecards for a company that embraces Lean management.
Case overview/synopsis
The case describes a comprehensive transformation from conventional management to Lean management and business practices, with an emphasis on the largely non-financial performance measures used to support the transformation. Around the time of the Lean transformation, the balanced scorecard, a multi-dimensional measurement approach, was introduced to address the problems of excessive reliance on financial performance measures. Students are asked to compare and contrast Wiremold’s approach to the balanced scorecard.
Complexity academic level
Graduate or upper level undergraduate courses in cost accounting, managerial accounting and strategic management.
Details
Keywords
Ali E. Akgün, Gary S. Lynn and John C. Byrne
The authors report on their findings from an ongoing seven‐year research project on the intersection of entrepreneurship, marketing and technology. The focus of their research is…
Abstract
The authors report on their findings from an ongoing seven‐year research project on the intersection of entrepreneurship, marketing and technology. The focus of their research is to identify factors that lead to better, faster and less expensive new product and service development. The present study investigates new product development practices in high‐technology small‐to‐medium enterprises (SMEs), including electronics and computer, biotechnology, military software, space, and electronic machinery companies. Gathering data from 60 new product development projects, the authors found that successful project teams perform certain practices better than unsuccessful ones. These include project visioning, process proficiency, management support, documentation systems, established project deadlines, team processes, and communication. Further, the authors identified critical success factors in the new product development projects as process proficiency, effective filing system, an established project deadline, information coding, and reduced formal communication within teams.
Details
Keywords
Gary Fleischman, Kenton Walker and Eric Johnson
The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success…
Abstract
Purpose
The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory.
Design/methodology/approach
Quantitative survey data were collected and analyzed using ordinal regression. Qualitative interview data concerning user‐provider perceptions of MAS service information quality, importance, use, and satisfaction were utilized to corroborate and explain the data analysis.
Findings
The results suggest that there are significant perceptual differences about MAS service quality by users versus providers. For this organization, the paper identifies what these differences are, why they exist, and how organizations may identify and narrow identified gaps.
Research limitations/implications
The paper is based on a case study that may not be generalizable to broader populations. It uses a cross‐sectional, correlational, self‐report survey, therefore is unable to make causal or directional inferences. Future research should assess MAS services in different organizations, industries, and cultures.
Practical implications
The paper is among the first to provide quantitative and qualitative evidence of perceived differences in accounting service quality, approaches to uncovering sources of differences, and steps that organizations may take to improve service quality.
Originality/value
This paper is the first to apply the DeLone and McLean information system success model in the context of MAS service quality. The paper examines perceptions of MAS providers and users to evaluate services and investigates perceptual differences across functions and at different organizational levels.
Details
Keywords
Gary R. Skoog and James E. Ciecka
Prior to 1982, work life tables in the United States could be viewed as the labor force counterpart of life tables. Most work in this area emanated from the US Bureau of Labor…
Abstract
Prior to 1982, work life tables in the United States could be viewed as the labor force counterpart of life tables. Most work in this area emanated from the US Bureau of Labor Statistics (BLS) and was based on the assumptions that men entered and left the labor force only once in their lives and women only entered and left the labor force as a result of a change in their marital or parental status. The work life model for men especially was demographic in nature since departure from the labor force was akin to death in a life table in the sense that labor force reentry was not possible, just as reentry into a life table cannot occur after death. We now refer to this type of construct as the conventional model of work life. Tables produced by Fullerton and Byrne (1976), using data from 1970, illustrate this approach to work life expectancy (WLE).
Ali E. Akgün, John C. Byrne, Gary S. Lynn and Halit Keskin
Organizational learning and unlearning is a popular and important topic in business as well as academia. Even though there is a plethora of studies on organizational learning…
Abstract
Purpose
Organizational learning and unlearning is a popular and important topic in business as well as academia. Even though there is a plethora of studies on organizational learning, surprisingly little is known about the conceptualization and operationalization of organizational unlearning. The purpose of this paper is to discuss organizational unlearning based on the organizational change and memory literature enhancing the organizational learning and change scholarship.
Design/methodology/approach
It is argued that unlearning is conceptualized as organizational memory eliminating, and is operationalized as changing beliefs and routines covariates in organizations. This is followed with a discussion of unlearning types, specifically, reinventive, formative, operative and adjustive, which are contingent on the environmental conditions. Finally, future research suggestions are proposed to leverage understanding on unlearning in the literature.
Findings
Shows that organizations first need to unlearn established beliefs and methods which have created rules and competency traps, in order to be receptive to new market and technology information.
Originality/value
This paper is of value in shedding light on the unlearning concept based on the organizational memory and change literature.