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Article
Publication date: 21 November 2016

Riccardo Giannetti, Laura Risso and Lino Cinquini

The aim of this paper is to explore the managing of cost drivers using a business model (BM) design. Particularly, the paper explores the link between a BM and cost driver…

1478

Abstract

Purpose

The aim of this paper is to explore the managing of cost drivers using a business model (BM) design. Particularly, the paper explores the link between a BM and cost driver analysis adopting a service-dominant logic (SDL) perspective. The empirical domain addresses the dynamic and complex scenarios of electric cars, where many actors are involved, several marketing and technological aspects are still unclear and where the high cost of batteries delays the wide diffusion of electric vehicles. The paper explores how SDL could support the BM design and how the cost driver analysis and BM design are linked when the SDL perspective is adopted.

Design/methodology/approach

This paper analyses secondary data and findings collected by interviews performed with managers belonging to the automotive sector.

Findings

The results show that the BM design could be a solution to address cost problems and the cost driver analysis may play a role in formulating an economically sustainable BM. Splitting a product into a “package of services” can provide direction for research of an alternative BM design in an attempt to manage the impact of cost drivers and pursue economic sustainability.

Originality/value

This paper explores a topic that has not yet focused on cost management research, i.e. the link between BM and cost driver analysis adopting an SDL perspective.

Details

Measuring Business Excellence, vol. 20 no. 4
Type: Research Article
ISSN: 1368-3047

Keywords

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Article
Publication date: 1 July 2006

B. Tellini, R. Giannetti and S. Lizón Martínez

This paper aims to show a low‐cost and easy to use measurement method for characterizing magnetic material B(H) relation up to medium frequencies providing an acceptable overall…

223

Abstract

Purpose

This paper aims to show a low‐cost and easy to use measurement method for characterizing magnetic material B(H) relation up to medium frequencies providing an acceptable overall accuracy of the acquired data.

Design/methodology/approach

Saturation fields at MHz frequencies are obtained through resonance effects of properly designed circuit. Simulations and measurements are presented and discussed.

Findings

The paper shows the flexibility of the method and the possibility to use it for a complete characterization of the magnetic cores. Discussions and possible extension to rotating field measurements are reported.

Originality/value

The paper provides information on a low‐cost and easy to use measurement method to characterize magnetic hysteretic materials.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 25 no. 3
Type: Research Article
ISSN: 0332-1649

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 October 2024

Fabio Magnacca, Riccardo Giannetti and Lino Cinquini

This paper presents the design and implementation of a maturity model for assessing the cost measurement and management capabilities of organisations. Beyond capability…

206

Abstract

Purpose

This paper presents the design and implementation of a maturity model for assessing the cost measurement and management capabilities of organisations. Beyond capability evaluation, the model is also designed to provide guidance for improving the competitiveness of value chains across a focal company and its suppliers. Thus, it can also be used to improve inter-organisational performance.

Design/methodology/approach

The research, which is interventionist in nature, was developed through a collaboration between the authors and two manufacturing companies that co-funded the design and development of the model. The study follows a constructive research approach, applying established principles, instructions and known development steps to the design and implementation of a maturity model.

Findings

The paper introduces a maturity model centred on cost measurement and management capabilities by presenting its constituent parts and functioning. The model is called Cost Management Maturity Model (CMMM).

Practical implications

CMMM is a managerial tool that companies can use to assess the maturity of their cost measurement and management capabilities and then derive directions for improvement. It is also a tool that managers can use in the context of inter-organisational relationships to align the cost-related capabilities of a network of companies, such as a supply chain. This has the result of strengthening inter-organisational collaborations to reduce costs and improve value creation.

Originality/value

This paper presents an original four-level, pyramid-shaped maturity model that advances prior endeavours to this end within the realm of managerial costing. Unlike existing models, CMMM boasts a wider scope of inquiry that includes attention to cost management and inter-organisational contexts. It also provides a structured and replicable yet flexible maturity evaluation method founded on a questionnaire and an associated scoring method.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 11
Type: Research Article
ISSN: 1741-0401

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 February 2023

Mario Rapaccini, Marco Paiola, Lino Cinquini and Riccardo Giannetti

This study aims to investigate the contribution of knowledge-intensive business services firms to small- and medium-sized manufacturers’ digital servitization journeys, addressing…

2556

Abstract

Purpose

This study aims to investigate the contribution of knowledge-intensive business services firms to small- and medium-sized manufacturers’ digital servitization journeys, addressing the standardization versus customization dichotomy of services and solutions provision.

Design/methodology/approach

To identify the challenges that small- and medium-sized firms must face in the digital servitization journey and the role that knowledge-intensive business services firms may play in the innovation processes, the authors conduct a review on two still unrelated literature streams and develop a longitudinal single-case study, with a particular focus on knowledge generation mechanisms.

Findings

Digital servitization is a particularly challenging transformational journey for minor firms. Knowledge-intensive business services firms can act as sources, facilitators, and carriers of knowledge, and they can orchestrate further contributions of other external partners and firms.

Research limitations/implications

The paper contributes to theory describing the roadmap and the role of external service providers in digital servitization journeys of smaller firms’, that are frequently excluded from mainstream research although being the backbone of European economies.

Practical implications

Digital servitization in minor manufacturing firms requires a long-term orientation and a multi-stage roadmap. Mixing standardized technology-based solutions and complementary professional services, knowledge-intensive business services firms can significantly contribute to lowering the journey’s uncertainties, operational complexity, and costs.

Originality/value

The paper sheds lights on how the collaboration between knowledge-intensive business services firms and small manufacturers generates novel knowledge and capabilities that contribute to takle the challenges of the different stages of the digital servitization roadmap.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 6
Type: Research Article
ISSN: 0885-8624

Keywords

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Article
Publication date: 18 April 2017

Rúben Silva Barros and Ana Maria Dias Simões da Costa Ferreira

By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company.

3630

Abstract

Purpose

By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company.

Design/methodology/approach

To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector.

Findings

The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors.

Research limitations/implications

The designed model is compared to other models presented in the literature.

Practical implications

This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations.

Originality/value

As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

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Book part
Publication date: 28 August 2020

Melita Nicotra, Marco Romano, Ambra Castrogiovanni and Salvatore Corrente

Since 2012, with the Growth Decree 2.0, the Italian Government has been engaged in promoting the establishment and the growth of new innovative startups with a high technological…

Abstract

Since 2012, with the Growth Decree 2.0, the Italian Government has been engaged in promoting the establishment and the growth of new innovative startups with a high technological value. The general objective of the policy is to promote sustainable growth, technological advancement and innovation. In the Decree framework, startups have to own an innovative character that is identified by at least one of the following three criteria: investments in research and development, qualified workforce, holding patents or registered software. Such three characteristics can be considered as innovation inputs able to create the conditions for a competitive advantage and greater economic performance. The research objective is to analyze how innovation inputs in innovative startups affect their economic performance. Each input factor can have a different impact on the company profitability. To this end, we apply the methodology SMAA for strategic management analysis and assessment (or SMAA-S) to detect the relation between innovation and profitability in Italian startups.

Details

The Entrepreneurial Behaviour: Unveiling the cognitive and emotional aspect of entrepreneurship
Type: Book
ISBN: 978-1-78973-508-6

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Article
Publication date: 24 September 2024

Mariastella Messina and Antonio Leotta

This paper aims to address the challenge raised in the literature regarding whether and how digitalization supports a servitized new product development (NPD) process, considering…

110

Abstract

Purpose

This paper aims to address the challenge raised in the literature regarding whether and how digitalization supports a servitized new product development (NPD) process, considering the customer’s involvement from the early stage of the process.

Design/methodology/approach

Pragmatic constructivism (PC) has been adopted for conceptualizing the NPD process as the construction of a new reality. PC is the method theory used for interpreting the field evidence drawn from a qualitative case study carried out at a multinational company operating in the semiconductor industry.

Findings

This study shows how digitalization supports the alignment to the overarching topoi of the company servitization strategy by enabling the integration and merging of different organizational topoi during the NPD process.

Research limitations/implications

This study is confined to a single-case study and context.

Practical implications

The results of this study are relevant for managers involved in the stage-gate product development of manufacturing companies, informing them on how the use of digital tools enables or hinders the progression of product development projects.

Originality/value

This paper contributes to the servitization literature by offering field evidence that demonstrates the importance for manufacturing firms of acquiring customer feedback from an early NPD phase. Another contribution is related to the literature on the role of digitalization in NPD processes, describing how digital tools give support during the different phases of the NPD process.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 6 September 2023

Massimo Sargiacomo, Luana Gliosca and Martin Quinn

This study aims to explore the evolution of corporate governance through a 100-year-old Italian Barilla pasta family business from its founding to 1971. The study builds on prior…

271

Abstract

Purpose

This study aims to explore the evolution of corporate governance through a 100-year-old Italian Barilla pasta family business from its founding to 1971. The study builds on prior research which has applied the three-circle model of family business systems in a historic context.

Design/methodology/approach

Using legal records, five phases in the history of Barilla are noted. Annual reports and other sources have allowed for some more insights into business events and developments. Then, drawing on the three-circle model of family business, the corporate governance regime is mapped to the model and the family actors.

Findings

The findings here support extant literature in that the systems in the three-circle model are found to overlap more in a historic setting. Challenges with the three-circle model are also noted, specifically, when corporate governance is considered across a century of an organisation’s history.

Originality/value

This study supports prior use of three-circle model of a family business in an historic context, providing further evidence the model is not static over time. Contrary to the original three-circle model, this study suggests that family actors can potentially occupy more than one location in the model if the non-human actor of corporate governance and its effect on human actors is also considered.

Details

Journal of Management History, vol. 30 no. 3
Type: Research Article
ISSN: 1751-1348

Keywords

Available. Open Access. Open Access
Article
Publication date: 24 January 2025

Sameh Farhat Ammar, Martin R.W. Hiebl and Martin Quinn

Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has…

107

Abstract

Purpose

Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has been used to inform management accounting research and presents an updated framework as a point of departure for future work.

Design/methodology/approach

A systematic literature review method is used to ascertain various contexts and designs of B&S-based research. After an extensive examination of citations, 77 journal articles published are identified, described and analysed.

Findings

The systematic review shows that the B&S framework has been applied in many contexts, yet its main tenets remain unchallenged. Several researchers have suggested additions and amendments, and this paper synthesises these to an updated framework. Similar theoretical advancements were noted, indicating that future contributions should be grounded in comprehensive reviews of literature.

Research limitations/implications

A limitation is that the analysis is limited to journal articles and the results of the review are contingent on the authors’ reading.

Originality/value

An updated framework is a core contribution, serving as a basis for further advances in the understanding of the complexity of management accounting change/stability. In addition, concrete and fruitful areas for future research are presented.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Available. Open Access. Open Access
Article
Publication date: 18 July 2023

Guido Noto, Carmelo Marisca and Gustavo Barresi

The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event has represented the…

2869

Abstract

Purpose

The COVID-19 pandemic has forced many organisations to transform face-to-face teams into virtual ones through the adoption of remote working modes. This event has represented the starting point of a process that is changing how management control (MC) systems are designed and implemented to guide employees towards organisational objectives. The previous literature on virtual teams (VTs) has devoted scant attention to MC issues. This study aims to fill this gap by exploring how MC – and particularly cultural control – has changed to cope with the shift from face-to-face to VTs and by analysing the interrelationship between the different control mechanisms and the resulting tensions.

Design/methodology/approach

The research adopts the methodological framework based on abduction to provide a theoretical explanation and conceptualisation of MC in virtual settings. To tackle the research objective, this work undertakes a cross-sectional field study based on semi-structured interviews with managers of different service companies.

Findings

The results of the research highlight the key challenges that managers are called to deal with to design and change MC systems when implementing remote working. In particular, managers must cope with the reduced possibility to leverage cultural controls. To do this, this study’s analysis found that managers act by introducing and/or removing formal and informal controls and by orchestrating the interplays and tensions between these mechanisms.

Originality/value

To the best of the authors’ knowledge, to date limited attention has been paid to MC in VTs. Moreover, few researchers have investigated the process of MC change from face-to-face to VTs. This work aims to contribute to this nascent stream of literature by providing interesting implications for both research and practice.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 5
Type: Research Article
ISSN: 1176-6093

Keywords

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