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Article
Publication date: 1 March 1994

Carol M. Lawrence and Robert W. Parry

This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in…

162

Abstract

This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in not-for-profit hospitals. The logistic regression analysis indicates that management accounting system design is impacted by organi zational objectives, technological complexity, and other features of the organizational control system. Descriptive statistics indicate limited use of management accounting techniques common in manufacturing firms, such as standard costing and variance analysis. A cross-lagged model suggests that implementation of an innovative management accounting system may be causally linked to decreasing operating costs.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 February 1991

Ewan Sutherland

This article describes in outline the different approaches used to support the management of information, information systems and information technology. It has a bias towards…

229

Abstract

This article describes in outline the different approaches used to support the management of information, information systems and information technology. It has a bias towards systems and technology, rather than information, if only because this is where most management effort is focused. Management information per se is neither frequently attempted nor easy.

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Aslib Proceedings, vol. 43 no. 2/3
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 1 June 1994

Robert W. Zmud, James P. Sampson, Robert C. Reardon, Janet G. Lenz and Terry Anthony Byrd

Theoretical constructs serve important roles in facilitating informationand knowledge flows among, between and within information systemsresearchers and practitioners. In order…

716

Abstract

Theoretical constructs serve important roles in facilitating information and knowledge flows among, between and within information systems researchers and practitioners. In order for the benefits of constructs to be fully exploited, they must be appropriately applied and operationalized. Describes a controlled field study, examining users′ satisfaction with a decision support system, undertaken to point out the dangers of misapplying constructs and their measurement scales. Particular consideration is given to the risks associated with the use of general instruments in situations where more narrowly focused and context‐specific instruments are preferred.

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Information Technology & People, vol. 7 no. 2
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 1 January 1991

Marianne Broadbent

The strategic value of information and information technology to an enterprise has received increased attention both in management practice and in the business and information…

300

Abstract

The strategic value of information and information technology to an enterprise has received increased attention both in management practice and in the business and information literatures. This paper explores issues related to the alignment of business and information strategies and some organisational characteristics which appear to contribute to such an alignment, drawing on recent and current research in progress. Implications are drawn for organisational processes and structures and for the education and training of managers and of information specialists.

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Aslib Proceedings, vol. 43 no. 1
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 1 January 1983

Sara Rushinek

Computers were first used in manufacturing firms around 1958. Since then, their impact on manufacturing has been of mixed results. In some instances, they have greatly improved…

151

Abstract

Computers were first used in manufacturing firms around 1958. Since then, their impact on manufacturing has been of mixed results. In some instances, they have greatly improved the work done in the factories, especially in the area of computer controlled robots; while in other aspects of manufacturing, the results have been far below the desired standards. Inventory control and production scheduling are two examples of where computers have not lived up to management's expectations (Wright, 1974).

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Managerial Finance, vol. 9 no. 1
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 18 May 2012

Benjamin T. Hazen, Robert E. Overstreet and Casey G. Cegielski

A comprehensive evaluation of the constructs that contribute to the incorporation of a supply chain innovation into an organization is markedly absent in the literature. Even in…

4332

Abstract

Purpose

A comprehensive evaluation of the constructs that contribute to the incorporation of a supply chain innovation into an organization is markedly absent in the literature. Even in academic fields where the post‐adoption diffusion stages of acceptance, routinization, and assimilation are often investigated, no study integrates these constructs and their constituent dimensions into a unified framework. In addition, these post‐adoption activities are largely ignored in the supply chain innovation literature. This paper aims to integrate extant literature regarding acceptance, routinization, and assimilation for the purpose of clarifying the definitions and identifying the dimensions of each construct to provide guidance to scholars who are investigating innovation diffusion in the supply chain.

Design/methodology/approach

Through the lens of diffusion of innovation theory, a broad base of literature both within and beyond the scope of traditional supply chain management (SCM) journals is considered to develop a unified framework of post‐adoption activities.

Findings

This research effort provides an in‐depth analysis of the post‐adoption stages of the organizational diffusion process and suggests 17 activities that support diffusion. Relationships between and within these stages of the process are inferred to create a unified framework of post‐adoption activities.

Research limitations/implications

The resultant framework provides a reference point for future research. Although providing motivation for this study, this research is limited by the fact that few studies in the SCM literature consider organizational diffusion beyond adoption. The proposed framework is contingent on generalizing literature from related academic disciplines. Future SCM research can validate these findings and further tailor the framework to be more specific to supply chain applications.

Practical implications

This article provides insight for supply chain professionals who seek to not just adopt, but also to fully embed a newly acquired innovation into their organization. Managers can use this article's resulting framework as a reference to determine what actions they should take to fully incorporate an innovation.

Originality/value

Although recognized as an important area of investigation in other literature streams, post‐adoption activities are almost entirely overlooked in SCM research. This study provides both the motivation and a starting point for scholars to consider such activities.

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The International Journal of Logistics Management, vol. 23 no. 1
Type: Research Article
ISSN: 0957-4093

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Article
Publication date: 1 January 1992

Daniel Robey and Robert Zmud

Discusses the role of theory in applied research. Applies severaltheoretical perspectives from organizational science to the subject oforganisational support for end‐user…

192

Abstract

Discusses the role of theory in applied research. Applies several theoretical perspectives from organizational science to the subject of organisational support for end‐user computing. Concludes that a variety of theoretical perspectives gives a richer understanding of the phenomenon, a source of testable propositions, and a possibility to integrate and combine models. States the purpose of the paper is to stimulate researchers to understand and use existing theory.

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Information Technology & People, vol. 6 no. 1
Type: Research Article
ISSN: 0959-3845

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Available. Content available
Book part
Publication date: 29 January 2013

Abstract

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Transport Survey Methods
Type: Book
ISBN: 978-1-78-190288-2

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Book part
Publication date: 29 January 2013

Ka Kee Alfred Chu and Robert Chapleau

Purpose — Fare validation data from transit smart card automatic fare collection (AFC) systems have properties that align with the direction of large-scale mobility surveys and…

Abstract

Purpose — Fare validation data from transit smart card automatic fare collection (AFC) systems have properties that align with the direction of large-scale mobility surveys and the evermore demanding data needs of the transit industry. In addition to applications in transit planning and service monitoring, travel patterns and behaviour can effectively be studied by exploiting the continuous stream of observations from the same card. The paper proposes a methodology to enrich fare validation data in order to generate information that is hard to obtain with traditional travel surveys.

Methodology/approach — The methodology aims to synthesize individual-level attributes by summarizing multi-day validation records from each card. These new dimensions are then transposed to various levels of aggregation and studied simultaneously in multivariate analysis. The methodology can also be applied to synthesize other multi-day attributes and is transferable to other modes and other travel behaviour studies.

Findings — Results show that validation data can effectively be used to measure the distribution of travel patterns in time and space as well as the variation of those phenomena over time. The paper provides several examples based on millions of validation records from the metro sub-network of Montréal, along with interpretations and some practical implications.

Research limitations/implications — Limitations and bias regarding the data and the methodology as well as the strategies to handle them are discussed within the context of passive travel survey and travel behaviour studies.

Practical implications — Practitioners in transit planning, operations, marketing and modelling can benefit from studying the increasingly accessible and massive smart card datasets through a deeper understanding of multi-day travel patterns and behaviour of transit users.

Originality/value — This paper outlines a data modelling approach and simple-to-implement methodology which exploit the multi-day property of fare validation data from a smart card AFC. The concept of multi-day attributes is introduced. The analyses show that the approach is effective for extracting information on travel behaviour and its variation which would otherwise be hard to obtain through traditional travel surveys, opening up another dimension of this data source for practitioners and transport modellers alike.

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Transport Survey Methods
Type: Book
ISBN: 978-1-78-190288-2

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Article
Publication date: 1 April 2004

Changsu Kim and Robert D. Galliers

The world of business is being profoundly transformed by the Internet and electronic commerce. The rapid advancement of Internet technology and its applications holds promise for…

4105

Abstract

The world of business is being profoundly transformed by the Internet and electronic commerce. The rapid advancement of Internet technology and its applications holds promise for the expansion of business opportunities in the global digital economy. Internet systems support a world‐wide broadcasting capability, a mechanism for information dissemination and a medium for electronic commerce between organizations and customers across countries. Describes research that leads to the derivation of a diffusion model of Internet systems, comprising four key dimensions: external market factors, external technical factors, internal organization factors, and internal systems factors. The intention is for this model to provide a theoretical base for further research on electronic commerce and Internet technology diffusion.

Details

Internet Research, vol. 14 no. 2
Type: Research Article
ISSN: 1066-2243

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