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Article
Publication date: 3 October 2016

Govindarajan Narayanan

The misaligned condition in splines coupling brings more relative motion between the engaging tooth surface and subsequently a rise of wear phenomenon. The sliding friction…

192

Abstract

Purpose

The misaligned condition in splines coupling brings more relative motion between the engaging tooth surface and subsequently a rise of wear phenomenon. The sliding friction between the spline surfaces and initial gap between the teeth are the key roles in wear behaviour in both crowned and straight splines. The paper aims to discuss these issues.

Design/methodology/approach

There is a design constraint to include fretting and wear damage of spline surface in design criteria. It becomes very essential to use a finite element tool to evaluate the wear behaviour of spline surface in order to design for severe environmental conditions. The fretting fatigue and fretting wear damage mechanisms on the spline surfaces are mainly dependent on the forces between the spline surfaces and relative movement between the teeth. This study focusses on the effect of sliding friction coefficients on the wear damage of the spline surfaces based on mating condition.

Findings

Analysis shows that the contact pressure and root stress increase with increasing friction coefficient and misalignment. This is irrelevant to the crowned type of splines. This case becomes worst when the spline has more misaligned condition.

Originality/value

The fretting wear damage of straight spline is essential criterial for the application in aero engines and the crowned spline under controlled misaligned condition provides better wear life compared to straight spline surfaces.

Details

International Journal of Structural Integrity, vol. 7 no. 5
Type: Research Article
ISSN: 1757-9864

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Article
Publication date: 28 July 2020

Govindarajan Narayanan

The purpose of this study is to address the complexity involved in computing the fatigue life of casted structure with porosity effects in aero engine applications. The…

221

Abstract

Purpose

The purpose of this study is to address the complexity involved in computing the fatigue life of casted structure with porosity effects in aero engine applications. The uncertainty of porosity defects is addressed by introducing probabilistic models.

Design/methodology/approach

One major issue of casted aluminium alloys in the application of aerospace industries is their internal defects such as porosities, which are directly affecting the fatigue life. Since there is huge cost and time effort involved in understanding the effect of fatigue life in terms of the presence of the internal defects, a probabilistic fatigue model approach is applied in order to define the realistic fatigue limit of the casted structures for the known porosity fractions. This paper describes the probabilistic technique to casted structures with measured porosity fractions and its relation to their fatigue life. The predicted fatigue life for various porosity fractions and dendrite arm spacing values is very well matching with the experimentally predicted fatigue data of the casted AS7G06 aluminium alloys with measured internal defects. The probabilistic analysis approach not only predicts the fatigue life limit of the structure but also provides the limit of fatigue life for the known porosity values of any casted aluminium bearing support structure used in aero engines.

Findings

The probabilistic fatigue model for addressing porosity in casting structure is verified with experimental results.

Research limitations/implications

This is grey area in aerospace and automotive industry.

Originality/value

This work is original and not published anywhere else.

Details

International Journal of Structural Integrity, vol. 12 no. 3
Type: Research Article
ISSN: 1757-9864

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Article
Publication date: 30 August 2022

Govindarajan Narayanan

The front bearing mount structure in an aero engine has been severely loaded under the fan blade off (FBO) event since imbalance forces at high amplitude but low frequency is…

186

Abstract

Purpose

The front bearing mount structure in an aero engine has been severely loaded under the fan blade off (FBO) event since imbalance forces at high amplitude but low frequency is transformed to the engine front mount structure. The bearing mount structural forces are estimated by an integrated implicit-explicit analysis process of whole engine model of an aero engine. Since there are many dependent factors which are governing those predicted loads, experimental evidence on FBO is becoming necessary to validate the model used for the load prediction which is more expensive and also time consuming. This paper aims to discuss the above mentioned issues.

Design/methodology/approach

The current paper deals with the high impact but low probability nature of FBO load prediction on the bearing mount structure by stochastic approach which could be replaced for FBO experiments which is highly essential for current economic conditions. Several influential factors on the predicted loads have been chosen in the stochastic model and sensitive analysis has also been performed to bring down the variation involved in the predicted load.

Findings

The predicted load by proposed stochastic model is then compared with the experimental results. The conclusion on the predicted load with various dependent influential factors is matching well with certain value of damage factor from planned FBO test event.

Research limitations/implications

Limitation of this paper could be that it does not cover with range of load amplitude and is only applicable for civil small and medium engines.

Practical implications

The high amplitude but low frequency load pattern is assessed with impact condition by stochastic model.

Originality/value

Combining experimental and probabilistic load prediction was never done before and read across from previous engine test program could be effectively performed with stochastic model approach.

Details

International Journal of Structural Integrity, vol. 13 no. 5
Type: Research Article
ISSN: 1757-9864

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Book part
Publication date: 3 July 2017

Martin Schmidt

This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and…

Abstract

Purpose

This paper analyzes what factors drive a company’s decision to align financial and management accounting policies as a measure of integration of management accounting and financial accounting at the highest hierarchy levels of a company.

Methodology/approach

Research hypotheses for six different determinants are developed: company size, number of operating segments and subsidiaries, internationality of the business, business strategy, company life cycle stage, and leverage. The hypotheses are tested using International Financial Reporting Standards 8 (IFRS 8) segment report data from a large sample of 175 German publicly listed companies.

Findings

A higher internationality of the business causes companies to choose a lower degree of integration. Companies with a prospector (defender) strategy choose a lower (higher) degree of integration. Companies in later life cycle stages and with higher leverage choose a lower degree of integration as well. Company size does not impact integration.

Practical implications

Companies have to decide whether, and to what extent, to integrate financial and management accounting and align the two sets of accounting policies. German companies have traditionally kept the two sets separate. As the research reported in this paper sheds light on when companies do not consider integration to be beneficial, it is useful for practitioners.

Originality/value

The legal reporting requirements in Germany as well as German accounting traditions make the German setting particularly suited for examining the integration of management accounting and financial accounting. Using the number of adjustments to financial accounting policies made for management accounting purposes is a novel approach, and the number of adjustments is a more fine-grained measure of integration at the highest hierarchy levels of a company than the measures used in prior literature.

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Book part
Publication date: 4 October 2018

Darja Peljhan, Danijela Miloš Sprčić and Mojca Marc

Our study investigates the relationships between risk management systems (RMS), strategy and organizational performance. The existing research has extensively studied the effect…

Abstract

Our study investigates the relationships between risk management systems (RMS), strategy and organizational performance. The existing research has extensively studied the effect of strategy on organizational performance. There is also a growing body of literature suggesting that RMS positively influence the achievement of organizational objectives. However, there are only a few conceptual papers (and no empirical evidence) on the relationship between strategy and RMS. We investigate whether different strategy types (defender, analyzer, prospector, and reactor) induce different levels of RMS development and, hence, affect performance indirectly, as well as directly. We use regression analysis and survey data to test the proposed relationships. Our results confirm the direct effects of strategy type and RMS development on performance. We confirm that prospectors perform better than defenders, analyzers, and reactors across five measures of performance (profitability, sales growth, market share, new product development, and customer satisfaction). We also find that companies with more developed RMS perform better in terms of non-financial performance (measured by new product development). Contrary to the prevailing evidence, we do not find significant results for financial performance. Moreover, our findings show that there is no mediating effect of RMS development in the relationship between strategy type and performance. This implies that RMS and strategy act as independent variables, each individually affecting organizational performance.

Details

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

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Article
Publication date: 25 May 2010

Salah A. Hammad, Ruzita Jusoh and Elaine Yen Nee Oon

The purpose of this paper is to propose a framework to examine the relationship between contextual factors, management accounting system (MAS) and managerial performance within…

3991

Abstract

Purpose

The purpose of this paper is to propose a framework to examine the relationship between contextual factors, management accounting system (MAS) and managerial performance within the health care industry. In particular, it aims to uncover the contextual factors influencing the design of MAS that would enhance managerial performance in Egyptian hospitals.

Design/methodology/approach

The premise of contingency theory is utilized to identify the contextual factors that may influence the use of MAS; namely organizational strategy, technology, structure, external environment, and size. The mediating role of MAS on the impact of managerial performance is examined through the extent to which managers use the four information characteristics associated with the design of MAS: scope, timeliness, aggregated, and integrated.

Findings

This framework provides clarity in linking the perceived usefulness of MAS information characteristics to managerial performance that has been viewed as problematic by past studies.

Research limitations/implications

The Egyptian hospital industry is chosen as the ideal setting to investigate the relationship between contextual factors, MAS and managerial performance because of its complexity and continuous inept administration despite years following its reform.

Practical implications

This framework helps practitioners develop new approaches in designing MAS within the health care sector.

Originality/value

This framework adds invaluable insights to the existing literature regarding performance implications of MAS design and functionality, especially within the health care sector.

Details

Industrial Management & Data Systems, vol. 110 no. 5
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 1 May 2002

Mostaque Hussain and Zahirul Hoque

This paper reports the performance measurement practices of four Japanese banks. The research is a field study informed by the new institutional sociology theory. It sought to…

9739

Abstract

This paper reports the performance measurement practices of four Japanese banks. The research is a field study informed by the new institutional sociology theory. It sought to understand and explain what factors affected the design and use of non‐financial performance measurement systems in the banks studied. The results indicate that several institutional forces influenced the banks to implement a particular performance measurement system. Of these, economic constraints appeared to be the most forceful factor, followed by the central bank’s regulatory control, accounting standards/financial legislation, management’s strategic focus, bank size, competition, and organizational tendency to copy best practices from others.

Details

Accounting, Auditing & Accountability Journal, vol. 15 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 8 January 2019

Erkki K. Laitinen and Tarmo Kadak

The purpose of this paper is to use the logical chain of key factors (KFs) to explain the success of performance management systems (PMS) and corporate performance.

1621

Abstract

Purpose

The purpose of this paper is to use the logical chain of key factors (KFs) to explain the success of performance management systems (PMS) and corporate performance.

Design/methodology/approach

The authors use the strength of the KFs chain to capture PMS success. First, the authors assume that perceived environmental uncertainty (PEU) is positively associated with the strength (H1). The higher the PEU, the stronger is the chain as a response to uncertainty. Second, the authors assume that the strength improves performance (H2) but third, that the impact of the strength is negatively moderated by competition (H3). Fourth, the authors assume that this improvement leads to superior corporate performance (H4). The research model is tested by applying the partial least squares method for a sample of 61 Estonian and Finnish firms.

Findings

Empirical evidence shows that PEU is negatively correlated to the strength of the chain but when controlled for a set of control variables, the path coefficient is positive. The strength of the chain is positively associated with improvement in performance. The impact of the strength of the chain on financial performance is negatively moderated by competition. The improvement in performance is positively associated with the attainment level of strategic goals. The improvement in non-financial performance does not significantly affect corporate profitability.

Practical implications

The levels of PEU and competition should be taken into the account when designing, adjusting and assessing the PMS of organization.

Originality/value

The authors give explanation why evidence about the effects of PMS on the performance of the firm is mixed.

Details

International Journal of Productivity and Performance Management, vol. 68 no. 2
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 5 December 2022

Shima Nagano and Masahiro Hosoda

This study examines how formal and cultural management control systems (MCSs) are used to support the promotion of gender equality through a case study of a Japanese bank.

1066

Abstract

Purpose

This study examines how formal and cultural management control systems (MCSs) are used to support the promotion of gender equality through a case study of a Japanese bank.

Design/methodology/approach

A case study was adopted to investigate the use of formal and cultural MCSs in promoting gender equality. Primary data were gathered through semi-structured interviews with managers experienced in promoting gender equality. Then, the data were analysed by reading the interview answers repeatedly and coding interviewees' comments to generate themes.

Findings

The findings indicate that both formal and cultural MCSs can be critical aspects in promoting gender equality. The use of cultural MCS fostered norms and cultures over time that enhances the process of formal MCS to achieve gender equality. Formal MCS was also designed and utilised under the constructed norms and cultures to promote gender equality. Furthermore, the use of formal MCS contributes to shaping norms and cultures that encourage gender equality by controlling and discussing the process of promoting gender equality.

Originality/value

This study clarifies how formal and cultural MCSs can be used to promote gender equality, which is an unresolved issue in Japanese companies. Mechanisms for companies in male-dominated societies are also provided to promote gender equality in terms of MCSs.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 22 July 2013

Daniel Maucher and Erik Hofmann

Many companies are not satisfied with the methods used to calculate savings for capital equipment purchasing (CEP), and the existing academic literature does not provide adequate…

947

Abstract

Purpose

Many companies are not satisfied with the methods used to calculate savings for capital equipment purchasing (CEP), and the existing academic literature does not provide adequate suggestions for solving this problem. Therefore, the authors will aim to analyze how companies measure savings for CEP and attempt to identify the main challenges in this area. In order to understand which savings measurement system for CEP is appropriate in a specific situation, they will explore the relevant determinants and effects of savings measurement for CEP.

Design/methodology/approach

After presenting a description of the theoretical foundations of CEP and savings measurement, the article presents three cases of savings measurement for CEP from manufacturing industry and pinpoints the major challenges involved. These challenges are then discussed with reference to the relevant literature and a conceptual model for savings measurement for CEP is developed.

Findings

The authors identify six procedure-specific and seven behavior-specific challenges. Procedure-specific challenges in savings measurement for CEP primarily address topics concerning components and calculation methods, while behavior-specific challenges mainly involve manipulation, trust and judgment. The authors’ formulated propositions state that savings measurement for CEP is influenced by internal and external determinants and affects CEP's performance, manipulation and trust, as well as judgments which may be made about CEP's savings measurement results.

Practical implications

The managerial implications of the authors’ research concern the successful design and process of savings measurement for CEP.

Originality/value

Savings measurement for CEP, as a special case of purchasing performance measurement, has received little attention in the academic literature. Thus, the authors will present calculation methods, along with identifying and discussing challenges and revealing relevant determinants and effects.

Details

International Journal of Productivity and Performance Management, vol. 62 no. 5
Type: Research Article
ISSN: 1741-0401

Keywords

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