Showing 1 - 10 of 181
conceptualisations on organisational routines and rules into management accounting. Design/methodology/approach – The paper sets out with … organisational routines serves to bolster the underpinnings of the B&S framework. Drawing especially on the work of Feldman and … Pentland, the nature of management accounting routines in particular is explored in some detail. By association, rules are also …
Persistent link: https://www.econbiz.de/10014840369
Purpose – This study aims to consider how emerging management control systems (MCS) form the MCS package of start‐up firms. Based on institutional theory, the authors aim to better understand reasons for introducing MCS and the reciprocity between the parts of the firm's overall MCS package....
Persistent link: https://www.econbiz.de/10014840406
Purpose – The purpose of this paper is to address the extant and arguably excessive focus on routines in management … accounting research and a relative neglect of rules. It seeks to advance our understanding of how rules and routines may interact … routines may interact. Findings – The paper proposes a framework on the interactions of rules and routines across multiple …
Persistent link: https://www.econbiz.de/10014840775
explain the role of DCs, the authors study how human resources and operating routines moderate the role of DCs in achieving … analysis to test the moderating role of human resources and operating routines in the relationship between NPD and …, while high frequency in repetition of operating routines significantly damages such effectiveness. Research limitations …
Persistent link: https://www.econbiz.de/10014825455
Purpose – Short-term problem solving during production launch may result in extended lead times and increased overall costs of new product development, thereby reducing the overall profitability of a new product. While the previous literature suggests formalized procedures and systematic...
Persistent link: https://www.econbiz.de/10014791789
Krogh, Nonaka, & Nishiguchi, 2000) with those of authors who have dealt with the dynamics of rules and routines (March … capabilities in the firm using routines and learning mechanisms such as knowledge codification.  …
Persistent link: https://www.econbiz.de/10014787262
routines in a sustainable organizational excellence context. Design/methodology/approach An extensive literature review was … and resilience. In addition, a thematic literature review method was used to study the role and impacts of routines and … presents a first attempt to study the linkages of organizational routines and artifacts as a cycle wherein knowledge …
Persistent link: https://www.econbiz.de/10014881049
Purpose This study aims to present a strategic framework aiming to streamline building operation and sustainability issues. To make available a further contribution to respond to Coronavirus Disease 2019 (COVID-19), an operational prevention guideline relying on the level of spread risk has also...
Persistent link: https://www.econbiz.de/10014867638
/methodology/approach The authors used four construct dimensions: knowledge creation routines, knowledge transfer processes, marketing … maintenance of competitive advantage. Specifically, the authors identified a link between knowledge creation routines and …
Persistent link: https://www.econbiz.de/10014677243
/value – The proposed notions of project and routines mediated through the rhetoric of judgment present theoretical and practical …
Persistent link: https://www.econbiz.de/10014892442