Discusses the findings of an industry working group that examined time sensitive distribution, otherwise known as just‐in‐time distribution (JIT). JIT was examined as part of the…
Abstract
Discusses the findings of an industry working group that examined time sensitive distribution, otherwise known as just‐in‐time distribution (JIT). JIT was examined as part of the Freight Transport Association’s response to the transport debate. Reports evidence that JIT does not cause extra lorry traffic, but actually reduces the number of lorry movements. Examines the reasons for this trend, such as improvements in technology and vehicle utilization. Provides examples from industry to illustrate developments, benefits to the environment and customer service. Suggests that further efficiencies are possible still.
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Looks at how Safeway plc is helping the environment through its supply chain. Does this by using recyclable packing on its products, examining route and method of transport to…
Abstract
Looks at how Safeway plc is helping the environment through its supply chain. Does this by using recyclable packing on its products, examining route and method of transport to market. Concludes that by recognizing environmental challenges organizations can benefit not only themselves, but all of us.
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This chapter discusses a complex research model that accommodates qualitative organizational learning methods and permits researchers to formulate clear research questions that…
Abstract
This chapter discusses a complex research model that accommodates qualitative organizational learning methods and permits researchers to formulate clear research questions that are then explored through quantitative methodologies. Using a multitiered research model, it reinterprets the Procter & Gamble case material presented in “Timescapes: A Multi-level Approach for Understanding Time Use in Complex Organizations” and addresses the issues discussed in Sherry's and Broberg, Bailey, and Hunt's commentaries (both found in this volume).
Melvyn P. Eastburn and Lawrence R. Christensen
This article tells the story of the very successful implementation of a computer delivery planning system for daily route scheduling. The system was installed in early 1984 at a…
Abstract
This article tells the story of the very successful implementation of a computer delivery planning system for daily route scheduling. The system was installed in early 1984 at a distribution centre of one of the largest supermarket groups in the UK, Argyll Stores, and helped to achieve a vehicle fleet reduction of almost 40 per cent. The article concentrates on how this success was achieved. After outlining the background, we describe the advance planning and preparation for implementation. The difficulties and setbacks which occurred after going “live” are detailed together with how they were overcome.
Riitta Katila, Raymond E. Levitt and Dana Sheffer
The authors provide new quantitative evidence of the relationship between technologies and organizational design in the context of complex one-off products. The systems that…
Abstract
The authors provide new quantitative evidence of the relationship between technologies and organizational design in the context of complex one-off products. The systems that produce complex, one-off products in mature, fragmented industries such as construction lack many of the typical organizational features that researchers have deemed critical to product development success (e.g., team familiarity, frequent communication, and strong leadership). In contrast, the complexity of these products requires a diverse knowledge base that is rarely found within a single firm. The one-off nature of construction’s products further requires improvization and development by a distributed network of highly specialized teams. And because the product is complex, significant innovations in the end product require systemic shifts in the product architecture. Riitta Katila, Raymond E. Levitt and Dana Sheffer use an original, hand-collected dataset of the design and construction of 112 energy-efficient “green” buildings in the United States, combined with in-depth fieldwork, to study these questions. A key conclusion is that the mature US construction industry, with its particularly fragmented supply chain, is not well suited to implementing “systemic innovations” that require coordination across trades or stages of the project. However, project integration across specialists with the highest levels of interdependence (i.e., craft, contract integration) mitigates the knowledge and coordination problems. There are implications for research on how technology shapes organizations (and particularly how organizations shape technology), and on the supply chain configuration strategies of firms in the construction industry as well as building owners who are seeking to build the best buildings possible within their budgets.
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Harun Harun, David Carter, Abu Taher Mollik and Yi An
This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments.
Abstract
Purpose
This paper aims to critically explore the forces and critical features relating to the adoption of a new reporting and budgeting system (RBS) in Indonesian local governments.
Design/methodology/approach
The study is based on an intensive analysis of document sources and interview scripts around the institutionalization of RBS by the Indonesian government and uses the adaption of Dillard et al. (2004) institutional model in informing its findings.
Findings
The authors find that at the national level, the key drivers in RBS adoption were a combination of exogenous economic and coercive pressures and the wish to mimic accounting reforms in developed nations. At the local government level, the internalization of RBS is a response to a legal obligation imposed by the central government. Despite the RBS adoption has strengthened the transparency of local authorities reports – it limits the roles of other members of citizens in determining how local government budgets are allocated.
Research limitations/implications
The results of the study should be understood in the historical and institutional contexts of organizations observed.
Practical implications
The authors reinforce the notion that accounting as a business language dominates narratives and conversations surrounding the nature of government reporting and budgeting systems and how resource allocation is formulated and practiced. This should remind policymakers in other developing nations that any implementation of a new accounting technology should consider institutional capacities of public sector organizations and how the new technology benefits the public.
Social implications
The authors argue that the dominant role of international financial authorities in the policymaking and implementation of RBS challenges the aim of autonomy policies, which grant greater roles for local authorities and citizens in determining the nature of the budgets and operation of local authorities.
Originality/value
This study extends institutional theory by adapting the Dillard et al. (2004) model in explaining the forces, actors and critical features of a new accounting system adoption by local governments.
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Business schools offer a unique window into the making of corporate morals since they bring together future executives at formative moments in their professional lives. This paper…
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Business schools offer a unique window into the making of corporate morals since they bring together future executives at formative moments in their professional lives. This paper relies on an analysis of faculty’s teaching tasks at the Harvard Business School to better understand the making of corporate morals. More specifically, it builds on a coding of teaching notes used by faculty members to highlight the importance of silence in promoting a form of moral relativism. This moral relativism constitutes, I argue, a powerful ideology – one that primes business leaders not to vilify any moral stand. In such a context, almost anything can be labeled “moral” and few behaviors can be deemed “immoral.”
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Quang-Huy Ngo, Thi-Nam-Ninh Doan and Thanh-Nha Huynh
Although the budgeting literature well documents managers' creation of budgetary slack in developed economies, lack of attention has been paid to this behaviour in emerging…
Abstract
Although the budgeting literature well documents managers' creation of budgetary slack in developed economies, lack of attention has been paid to this behaviour in emerging economies. It is doubtful that some unique characteristics, only existing in emerging economies, cause this behaviour to be different than the budgeting literature predicts. Since there is no study examining managers' creation of budgetary slack in emerging economies, such as Vietnam, to get insight into whether or not these characteristics cause the differences, the aim of this study is to replicate prior budgeting studies by using Vietnamese samples. Particularly, we investigated the impact of budgetary participation, budget emphasis, information asymmetry, and the interactions between these variables on managers' creation of budgetary slack. Data obtained from the questionnaire sent to 99 Vietnamese managers shows that the last two variables and the interaction between them induce managers' creation of budgetary slack. However, the results also indicate that the first variable and the interaction between this variable and the other two variables respectively have no impact on managers' creation of budgetary slack. These results provide some insight into the creation of budgetary slack of Vietnamese managers for future studies to extend the line of research.
The role of the distributor in the handling of chilled products isexamined. The rationale for contracting out distribution and theproblems associated with distribution in the cool…
Abstract
The role of the distributor in the handling of chilled products is examined. The rationale for contracting out distribution and the problems associated with distribution in the cool chain are explored. A detailed analysis of how the distributor can meet the rigorous standards required by its customers is given. The article concludes with suggestions to improve distribution through the cool chain, from educating the final consumer through to improvements in the design and packaging of products.