More and more companies have come to realise that manyorganisational problems occurred largely as a result of individuals′inappropriate responses to stress. Over the last 20…
Abstract
More and more companies have come to realise that many organisational problems occurred largely as a result of individuals′ inappropriate responses to stress. Over the last 20 years, there have been many stress management programmes that have been developed, with varying degrees of success. The reasons why effective programmes have succeeded and why others have failed are illustrated.
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Zehra Keser Ozmantar and Tokay Gedikoglu
The purpose of this paper is to investigate the development and implementation process of the balanced scorecard (BSC) approach in an educational institution in the context of the…
Abstract
Purpose
The purpose of this paper is to investigate the development and implementation process of the balanced scorecard (BSC) approach in an educational institution in the context of the Turkish educational system. It also aims, on the basis of the results of the applications in a particular school, to define principles through which the development of BSC could be successfully achieved.
Design/methodology/approach
The study adopts a design-based research method which provides a particularly useful approach to the solution of real problems in the field of education. The study was carried out in a private educational institution with 161 members of staff including managers, teachers and personnel of the support units. Scorecards for the institution as well as 161 members of staff were developed.
Findings
The examination of the developmental process suggests 12 design principles: willingness to change; managerial support; flexible management structure; appropriate team members; training of staff; availability of strategic planning; distinctive BSC dimensions; smart strategic objectives; balance between leading and lagging indicators; developing individual scorecards; open communication system; structured report format.
Originality/value
This is the first study that develops BSC for a school in a Turkish context. The design principles, the author believes, are particularly useful for schools that do not have a strategic performance management background. This study is also important in terms of putting forward the applicability of BSC in educational organizations in different cultures and thus gaining new insights about the developmental process of BSC.
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The purpose of this paper is to suggest a novel hybrid method by integrating a decision sciences approach with balanced scorecard (BSC) in order to scientifically enable the…
Abstract
Purpose
The purpose of this paper is to suggest a novel hybrid method by integrating a decision sciences approach with balanced scorecard (BSC) in order to scientifically enable the efficient strategic management of an organization under limited resources. The proposed research model endeavors to improve critical basis deficiencies of the original BSC as well as formerly improved forms of BSC by appropriately integrating three disparate methods: BSC, analytic network process (ANP), and zero-one goal programming (ZOGP).
Design/methodology/approach
The designed approach is separated into three major parts. At first, the traditional BSC, concentrating on both financial and intellectual capital, was adopted as the strategic management framework, and then priorities as well as the importance of tactical drivers derived from BSC application were consecutively identified by the application of ANP. Finally, the study further applied the obtained results of integrated BSC and ANP to ZOGP in order to scientifically identify the optimal strategic investment under simulated constraints of the considered organization.
Findings
An application of BSC, ANP, and ZOGP with a case study of an academic institution provided an improved strategic management approach for optimally and scientifically utilizing the limited resources of the organization. The suggested results indicated that only 11 of the 23 strategic projects should be executed. Moreover, the selected tactical tasks would efficiently use less than 36 percent of the strategic expenses of the traditional management approach.
Originality/value
Based on the intensive literature reviews, the proposed method could be determined as a novel hybrid approach. It newly conveyed the practical management approach by innovatively including the proper decision sciences method to BSC. This improvement scientifically considered on the resource allocation process that has never been studied before in formerly improved BSC.
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THE London and Home Counties Branch is fortunate in having close at hand watering places which can house its Autumn or other Conferences conveniently. Hove in fair weather in…
Abstract
THE London and Home Counties Branch is fortunate in having close at hand watering places which can house its Autumn or other Conferences conveniently. Hove in fair weather in October is a place of considerable charm; it has many varieties of hotel, from the very expensive to the modest; it is used to conferences and the hospitality of the Town Hall is widely known. This year's conference was focused in the main on problems of book‐selection which, as one writer truly says, is the main purpose of the librarian because all his possibilities hang upon it. The papers read are valuable because they appear to be quite unvarnished accounts of the individual practice of their writers. Of its kind that of Mr. Frank M. Gardner is a model and a careful study of it by the library worker who is in actual contact with the public might be useful. For his methods the paper must be read; they are a clever up‐to‐minute expansion of those laid down in Brown's Manual with several local checks and variations. Their defects are explained most usefully; there is no examination of actual books before purchase and bookshops are not visited, both of which defects are due to the absence in Luton of well‐stocked bookshops; a defect which many sizeable towns share. We find this remark significant: “The librarian of Luton in 1911 had a book‐fund of £280 a year for 30,000 people. I have nearly £9,000 for 110,000. But the Librarian in 1911 was a better book‐selector than we are. He had to be, to give a library service at all. Every possible purchase had to be looked at, every doubt eliminated.” We deprecate the word “better”; in 1911 book‐selection was not always well done, but Brown's methods could be carried out if it was thought expedient to do the work as well as it could be done. The modern librarian and his employers seem to have determined that the whole of the people shall be served by the library; that books shall be made available hot from the press, with as few exclusions as possible. No librarian willingly buys rubbish; but only in the largest libraries can a completely comprehensive selection practice be maintained. Few librarians can be quite satisfied to acquire their books from lists made by other people although they may use them for suggestions. How difficult is the problem Mr. Gardner demonstrates in connexion with books on Bridge; a shelf of apparently authoritative books might possibly contain not one that actually met the conditions of today. If this could be so in one very small subject, what might be the condition of a collection covering, or intended to cover, all subjects? Librarians have to be realists; orthodox methods do not always avail to deal with the cataract of modern books; but gradually, by cooperative methods, mechanical aids and an ever‐increasing staff devoted to this, the principal library job, much more may be done than is now possible.
Vida Lucia Botes and Umesh Sharma
The aim of this paper is to gain insights into the gap that persists between management accounting education (MAE) and practice.
Abstract
Purpose
The aim of this paper is to gain insights into the gap that persists between management accounting education (MAE) and practice.
Design/methodology/approach
MAE is examined from four perspectives of the balanced scorecard (BSC), in terms of what is being taught at tertiary level: customer satisfaction, learning and growth, internal business and financial. A survey questionnaire was sent to management accountants selected randomly from a list of practicing management accountants identified by the Chartered Institute of Management Accountants in South Africa.
Findings
The study finds support for allegations that a gap exists between MAE and practice and indicates that to address this gap, a holistic focus using the four perspectives of the BSC would be useful to investigate the gap.
Research limitations/implications
Previous studies in relation to the gap in management education have focused on the lack of skills provided by tertiary education. As one of the few studies to focus on the overall performance of MAE, this study identifies that the gap is not limited to the provision of adequate skills. The findings show that the gap is significant in terms of customer perspective but is not significant in relation to the internal business, learning and growth and financial perspectives of the BSC. The study provides deeper insights into the gap and will help tertiary education providers to improve their performance.
Practical implications
As one of the few studies on gaps between MAE and practice, the study provides insights to the potential gaps. The findings serve as a basis for further empirical and theoretical enquiries.
Originality/value
The study contributes to the management accounting literature by focusing on the gap in MAE using a BSC approach. Rather than single out the lack of skills provided by MAE as a reason for the gap, this paper provides information on the four areas of the BSC as ways to identify the gap.
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Fariborz Rahimnia and Naghmeh Kargozar
The purpose of this paper is to provide a model for Ferdowsi University of Mashhad (FUM) to prioritize its objectives. This will be achieved by providing strategy map using…
Abstract
Purpose
The purpose of this paper is to provide a model for Ferdowsi University of Mashhad (FUM) to prioritize its objectives. This will be achieved by providing strategy map using balanced score card (BSC) method.
Design/methodology/approach
This research result is based on 21 managers’ opinion about relation among university objectives, gathered by questionnaire. DEMATHEL method which is a structural decision-making model is used to process data in questionnaires and discover casual relationship between university objectives.
Findings
According to this research result “Having productive competent human resource that are committed to Islamic values and professional ethic” has the highest priority among FUM objectives while “Achieving educating excellence especially in graduate programs and research” has the lowest.
Practical implications
FUM managers need to focus on their human resources and enhance their competency in order to achieve academic excellence.
Originality/value
Achieving superiority in university competitive position based on its education and research activities is FUM vision. As a non-profit organization due to resource restriction and environmental circumstances it has to fulfill this goal with higher productivity. BSC as a performance management system will help it to achieve this goal by translating vision into objectives and defining casual relationship between them. This method is rarely studied in the context of universities especially in Iranian universities. This research applied strategy map, one of BSC implementation stages, in a public university in Iran to illustrate series of objectives that leads to mission accomplishment.
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Jens P. Flanding, Genevieve M. Grabman and Sheila Q. Cox
In 1899 the medical practitioners of Dublin were confronted with an outbreak of a peculiar and obscure illness, characterised by symptoms which were very unusual. For want of a…
Abstract
In 1899 the medical practitioners of Dublin were confronted with an outbreak of a peculiar and obscure illness, characterised by symptoms which were very unusual. For want of a better explanation, the disorder, which seemed to be epidemic, was explained by the simple expedient of finding a name for it. It was labelled as “beri‐beri,” a tropical disease with very much the same clinical and pathological features as those observed at Dublin. Papers were read before certain societies, and then as the cases gradually diminished in number, the subject lost interest and was dropped.
Almost all libraries collect fiction. Of course the nature, scope, and organization of the collection varies with the type of library and its clientele. In this column scholars…
Abstract
Almost all libraries collect fiction. Of course the nature, scope, and organization of the collection varies with the type of library and its clientele. In this column scholars, fans, and just plain readers of diverse fiction formats, types, and genres will explore their specialty with a view to the collection building needs of various types of libraries. In addition to lists of “good reads,” authors not to be missed, rising stars, and rediscovered geniuses, columnists will cover major critics, bibliographies, relevant journals and organizations, publishers, and trends. Each column will include a genre overview, a discussion of access to published works, and a core collection of recommended books and authors. Janice M. Bogstad leads off with a discussion of science fiction. In the next issue of Collection Building, Ian will focus her discussion on the growing body of feminist science fiction with an article entitled, “Redressing an Interval Balance: Women and Science Fiction, 1965–1983.” Issues to follow will feature Kathleen Heim on thrillers, and Rhea Rubin reviewing short story collection building. Should you care to suggest an area or aspect of fiction collection building for discussion or try your hand as a columnist contact the column editor through Neal‐Schuman Publishers.
A HICCUP in the Library Association's plans for the new Record may be presumed from the appearance in late March of a ‘re‐advertisement’ for the post of Editor, coupled with the…
Abstract
A HICCUP in the Library Association's plans for the new Record may be presumed from the appearance in late March of a ‘re‐advertisement’ for the post of Editor, coupled with the advice that former applicants need not re‐apply (so much for my hopes of a sheltered haven when the economic deluge arrives!).