Thinx is an innovative graphics‐oriented database package, running on IBM PCs and compatible computers. The package sells for $495. The vendor is Bell Atlantic Corporation, 9…
Abstract
Thinx is an innovative graphics‐oriented database package, running on IBM PCs and compatible computers. The package sells for $495. The vendor is Bell Atlantic Corporation, 9 South High Street, Morgantown, WV 26505, USA.
Lawrence P. Grasso and Thomas Tyson
This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy…
Abstract
This study investigates the relationship between lean manufacturing practices, management accounting and performance measurement (MAC & PM) practices, organizational strategy, structure, and culture, and facility performance. We extended past research by examining the relationships between lean manufacturing, MAC & PM practices and performance in a broader organizational context. Our study was performed using survey data provided by managers and executives at 368 facilities that had contacted the Shingo Institute for information or that had entered a Shingo Prize competition. Consistent with past research we found a significant positive association between lean manufacturing practices and lean MAC & PM practices. We found that greater employee empowerment, use of process performance measures, and use of lean accounting practices were driven primarily by lean strategy and secondarily by the extent of lean manufacturing practices. We also found that changes in organization structure to support lean are driven primarily by lean strategy and secondarily by lean manufacturing practices. Change toward lean culture, on the other hand, is driven by the extent of lean manufacturing practices. Further, we found that emphasizing process performance measures does not reduce emphasis on results performance measures and emphasizing results performance measures leads to improved financial performance. Process and results measures are being used in tandem and value stream costing has not replaced traditional accounting. The results of our study provide important insights for managers of companies engaged in lean transformation and for academics who teach or research lean accounting.
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Md Mamunur Rashid, Md Mohobbot Ali and Dewan Mahboob Hossain
The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the…
Abstract
Purpose
The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.
Design/methodology/approach
The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.
Findings
The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.
Originality/value
The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).
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Javed Siddiqui and Shahzad Uddin
The purpose of this paper is to examine the state-business nexus in responses to human rights violations in businesses and questions the efficacy of the UN guiding principles on…
Abstract
Purpose
The purpose of this paper is to examine the state-business nexus in responses to human rights violations in businesses and questions the efficacy of the UN guiding principles on human rights in businesses, in particular in the ready-made garments (RMG) industry in Bangladesh. Drawing on Cohen’s notion of “denial” and Black’s (2008) legitimacy and accountability relationships of state and non-state actors, the study seeks to explain why such “soft” global regulations remain inadequate.
Design/methodology/approach
The empirical work for this paper is based on the authors’ participation in two multiple-stakeholder advisory consultation meetings for the RMG sector in Bangladesh and 11 follow-up interviews. This is supplemented by documentary evidence on human rights disasters, responses of the state and non-state actors and human rights reports published in national and international newspapers.
Findings
The paper provides clear evidence that the state-business nexus perpetuates human rights disasters. The study also shows that the Bangladeshi state, ruled by family-led political parties, is more inclined to protect businesses that cause human rights disasters than to ensure human rights in businesses. The economic conditions of the RMG industry and accountability and legitimacy relationships between state and non-state actors have provided the necessary background for RMG owners to continue to violate the safety and security of the workplace and maintain inhumane working conditions.
Research limitations/implications
Complex state politics, including family, kinship and wealthy supporters, and economic circumstances have serious implications for the efficacy of the UN guiding principle on human rights for business. This paper calls for broader political and economic changes, nationally and internationally.
Originality/value
The study highlights the perpetuation of corporate human rights abuses by the state-business nexus, and indicates that human rights issues continue to be ignored through a discourse of denial. This is explained in terms of legitimacy and accountability relationships between state and non-state actors, bounded by complex political and economic conditions.
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Charalampos Giousmpasoglou, Evangelia Marinakou and John Cooper
This study aims to conceptualise how the occupational socialisation of young chefs is conducted in Michelin-starred restaurants in Great Britain and Ireland; the key role of…
Abstract
Purpose
This study aims to conceptualise how the occupational socialisation of young chefs is conducted in Michelin-starred restaurants in Great Britain and Ireland; the key role of banter and bullying in this process is explored and critically discussed.
Design/methodology/approach
This qualitative research critically discusses the data from 54 in-depth, face-to-face interviews with male and female Michelin-starred chefs in Great Britain and Ireland. A flexible interview guide was used to ensure all key areas, and topics discussed earlier in the literature review were covered. The rich data from the interviews were categorised in four different themes.
Findings
Drawing upon the fieldwork, fresh insights into the social structures, processes and group dynamics which underpin the socialisation process of young chefs are revealed in the participants’ own words. Four areas emerged from the usage of thematic analysis: occupational status, discipline and hierarchy in kitchen brigades, gender segregation in kitchen brigades and the role of banter and bullying in occupational socialisation.
Research limitations/implications
This study generates empirical data that inform contemporary debates about the role of banter and bullying in the occupational socialisation process of new members in Michelin-starred restaurants. A conceptual framework on the process of occupational socialisation in Michelin-starred kitchen brigades in Great Britain and Ireland is also provided.
Practical implications
The findings of this study suggest that banter and bullying are deeply embedded in chefs’ occupational culture; they also play a key role in the process of induction and occupational socialisation of the new recruits. In addition, gender segregation was found to be a persistent problem in commercial kitchens – young female chefs have to endure the same harsh conditions during the induction and occupational socialisation process. A recommended course of action to eradicate this phenomenon involves HR professionals, hospitality managers and the Michelin Guide.
Originality/value
The understanding of chefs’ induction and occupational socialisation is deemed crucial for successful hospitality operations; nevertheless, this still remains an under-researched area. This study is unique in terms of scale and depth; it is expected to provide useful insights in both theoretical and practical perspective, regarding the induction, socialisation and eventually, retention of young chefs in Michelin-starred restaurants.
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E. Verity Brack, David Cooper and Michael F. Lynch
Variety Generation involves the selection of sets of character strings, or symbols, which are intended to occur with equal probabilities in bodies of text or sets of text units…
Abstract
Variety Generation involves the selection of sets of character strings, or symbols, which are intended to occur with equal probabilities in bodies of text or sets of text units from a particular source. It is important that the sample used to generate the symbol set should be representative of the data with which the set will be used. An assessment is given here of the amount of variation in symbol sets generated from files of titles and author names from BNB MARC data over a five year period, and a comparison is made with LC MARC. Some of the BNB symbol sets are compared directly, and equifrequency statistics are obtained for the assignment of each symbol set to each file. The differences between the equifrequency statistics are examined by means of an analysis of variance technique.
John Cooper, Charalampos Giousmpasoglou and Evangelia Marinakou
The purpose of this study is to conceptualise how the occupational identity and culture of chefs is constructed and maintained through both work and social interaction.
Abstract
Purpose
The purpose of this study is to conceptualise how the occupational identity and culture of chefs is constructed and maintained through both work and social interaction.
Design/methodology/approach
The study follows a qualitative interpretivist approach; in total, 54 unstructured, in-depth, face-to-face interviews were conducted with Michelin-starred chefs in Great Britain and Ireland.
Findings
Drawing upon the fieldwork, fresh insights into the social structures and processes which underpin the creation and maintenance of the occupational identity and culture of chefs are revealed in the chefs’ own words.
Research limitations/implications
This study generates empirical data that inform contemporary debates about the role of work in identity formation with particular emphasis on the induction–socialisation process. In addition, the findings of this study suggest that identity and culture are interrelated in the sense that the cultural components of an occupational culture operate to reinforce a sense of identity among its occupational members.
Practical implications
The findings suggest that Michelin-starred chefs have a strong occupational identity and culture. Strict rules and discipline are often used in kitchen brigades as a means of monitoring quality and maintaining the high standards of performance. The occupational socialisation of new members is a long and painful process that very often exceeds the limits of banter, and it is analogous to the military induction. The phenomenon of bullying and violence in commercial kitchens is identified as an unacceptable behaviour that needs to be eliminated. This can be achieved with changes in the education and training of the young chefs and the strict enforcement of the anti-bullying policies.
Originality/value
The understanding of chefs’ occupational identity and culture is critical for successful hospitality operations; nevertheless, this is an under-researched area. This study is unique in terms of scale and depth; it is expected to provide useful insights in both theoretical and practical perspective, regarding the formation of chefs’ identity and culture in organisational settings.