The purpose of the paper is to explore the use of “old” and “new” performance measurement (PM) techniques in a joint venture (JV) set up by two partners, a global hotel chain and…
Abstract
Purpose
The purpose of the paper is to explore the use of “old” and “new” performance measurement (PM) techniques in a joint venture (JV) set up by two partners, a global hotel chain and a Portuguese company.
Design/methodology/approach
The empirical data upon which this paper is based was collected through a prolonged contact with the specific organizational context. Qualitative or semi‐structured interviewing is the main source of information.
Findings
The paper finds that budgeting and budgetary control practices have been the cornerstone of the PM activity at the JV, where few “new” management accounting techniques are used. Yet, changes were made to the way the “old” PM techniques are drawn on and they have been supplemented with rolling forecasts prepared at the hotel level. The objectives are to encourage local managers to become more forward‐looking and to broaden the knowledge of the global partner about the future operating activities of the JV. Simultaneously, local adaptations of PM practices introduced by this partner are occurring.
Research limitations/implications
The lack of interviews with people from headquarters and area management of the global hotel chain has to be seen as a limitation of the present study. To minimize the risk of bias, a triangulation of data was pursued by interviewing multiple people at the JV and at the Portuguese partner, and by discussing preliminary findings on several occasions.
Originality/value
The present study provides insights on how PM practices have evolved over time in a globalized organization, enriching our understanding of those practices in the context of hotel management.
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Inês Cruz, Maria Major and Robert W. Scapens
The paper aims to look at a joint venture (JV) set up by a Portuguese company and a global corporation (GC) in the hospitality sector. The paper seeks to examine how, and why the…
Abstract
Purpose
The paper aims to look at a joint venture (JV) set up by a Portuguese company and a global corporation (GC) in the hospitality sector. The paper seeks to examine how, and why the JV's managers introduced variations in the management control (MC) rules and procedures in institutionalizing the global MC system imposed by the GC.
Design/methodology/approach
The paper relies on qualitative data collected through a case study of the JV over a period of two years. Insights from recent neo‐institutional work in accounting, complemented by the notion of multiple logics and the Orton and Weick perspective on loose coupling, are drawn on to interpret the case findings. The MC literature in GCs is also reviewed to explore whether and how practice variation can occur in these complex institutional settings.
Findings
Although institutional and technical criteria were not in dialectical tension, the global MC system was adapted by the JV's managers. They developed loosely coupled MC rules and procedures to satisfy the multiple logics informing it.
Research limitations/implications
More qualitative studies on the adoption of externally imposed practices in other global/local settings are needed to refine the understanding of this phenomenon.
Originality/value
The present study extends the scope of neoinstitutional analysis in accounting by showing and explaining how and why individual organizations, which are dependent on dominant others, can introduce variations in imposed systems and practices. In so doing, the paper also contributes to a fuller understanding of MC practices in GCs.
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Abstract
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This chapter focuses on the question: What is Humanism? The chapter discusses definitions of Humanism. It synthesises such definitions in order to provide a philosophical…
Abstract
This chapter focuses on the question: What is Humanism? The chapter discusses definitions of Humanism. It synthesises such definitions in order to provide a philosophical understanding of Humanism. This understanding has epistemological, ontological and axiological dimensions. The chapter points out that Humanism is transcultural. Common objections to Humanism are discussed by engaging with the works of the historian Yuval Noah Harari. Based on the general understanding of Humanism, the approach of Radical Humanism is introduced. Radical Humanism is a particular form of Humanism. Its epistemological, ontological and axiological aspects are outlined. The chapter discusses four examples approaches of Radical Humanism (Karl Marx, Erich Fromm, Wang Ruoshui, David Harvey).
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The purpose of this paper is to consider Mexico City’s street markets as temporary and modular architectural products that emerge out of intensive, routine and repeated…
Abstract
Purpose
The purpose of this paper is to consider Mexico City’s street markets as temporary and modular architectural products that emerge out of intensive, routine and repeated negotiations over urban spatial affordances in a crowded metropolitan environment. Particular attention is given to the polychromatic visual form, not as some detached work of art, but as a collection of tiny signals of the labor, commerce and social relations unfolding below.
Design/methodology/approach
For this paper, the author has deployed a methodological approach that blends scholarship and creative practice. From 2016 to 2018, the author conducted fieldwork during three trips to Mexico City, making site visits, undertaking structured observation and engaging in conversations with vendors and customers. The author also collected data available from various municipal agencies, and reportage from newspaper articles, blogs and magazines. Meanwhile, the author developed a creative practice method grounded in the production of rendered aerial views, which allowed for the identification of typologies based on the organizational logics of the street markets.
Findings
The paper identifies five typologies of street market, including: the linear, the circuit, the cluster, the contour and the hybrid. The application of these typologies by street market vendors allows for the optimal exploitation of spatial allotments for buying and selling goods. In the end, the paper reveals the polychromatic markets as expressions of an assemblage aesthetic, each a variation on a theme grounded in the cumulative daily choices, desires, routines and thickly woven collaborations of working-class people in one of the world’s great conurbations.
Research limitations/implications
The study is based on a limited number of cases. There are currently 1,400 street markets regularly operating in Mexico City, 200 of which set up on any given day. In order to provide some depth and texture to the study, this paper only examines 15 markets falling into the five typologies identified above. Further research would help to refine these typologies, quantify the daily and quarterly transactions that take place in the markets and assess the impacts of street vending on their surroundings.
Social implications
Mexico City’s street markets provide employment for some 800,000 vendors, suppliers, transporters and laborers. They also provide one-fifth of all household goods purchased in the city and 40 percent of all fresh produce. And despite the conflicts that arise, they offer an associational approach to the labor of street vending, as well as crucial economic opportunities for women with children. However, it is apparent that street markets face a range of challenges that could be mitigated with supportive policies.
Originality/value
While there is a small and growing literature on Mexico City’s street markets, there is no work to date that examines the assemblage aesthetic that comprises their daily emergence on the landscape. Nor do any extant studies situate the aesthetic composition within the varied urban forms, social relations and labor practices that undergird the street markets.
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While books and periodicals dominate the collections of most libraries, they do have a poor second cousin. Pamphlets and vertical file material have worth and value to a library…
Abstract
While books and periodicals dominate the collections of most libraries, they do have a poor second cousin. Pamphlets and vertical file material have worth and value to a library (no matter what that library's size, function, or type); but this value may not always be recognized. A primary source of information on many pamphlets and vertical file‐like material is the Vertical File Index (hereafter sometimes referred to as the VFI or the index), a selection and collection‐building tool in existence for over fifty years. While the index does include references to items like Baby Shower Fun, Turn to Sandwiches, and Versatile Vinegar, it is not replete with such items.