The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises

This paper contributes to the ongoing debate about the relevance of management accounting. In doing so, we widen the definition of ‘relevance’ from the largely managerialist focus dominating this debate to examine how management accounting innovations get imbued with a broader range of societal interests and how actors representing vested interests go about entrenching and resisting such innovations. We explore these issues with reference to the institutionalisation of Economic Value Added (EVA?) as a governance mechanism for Chinese and Thai state-owned enterprises. Adopting a comparative, institutional field perspective, we theorise our observations through the conceptual lens of institutional work, or the human agency involved in creating, maintaining and disrupting institutions. We extend extant research on institutional work by exploring how the evolution of such work was conditioned by differences in field cohesiveness, defined in terms of how consistent and tightly coordinated key interests clustered around EVA? are. Our analysis also draws attention to how different types of institutional work support and detract from each other in the process of upholding such cohesiveness. We discuss the implications for future research on the societal relevance of management accounting innovations and institutional work.     

The Rocky Road to Legacy: Lessons from the 2010 FIFA World Cup South Africa Stadium Program

This article describes how the management and organization of the South African 2010 FIFA World Cup stadium program shaped the current legacy of an oversupply of overdesigned and underutilized stadiums. The article identifies seven key factors that explain the differences between expected benefits and the actual legacy. Identification of these factors contributes to the increasing academic interest in explaining the poor legacy outcomes of mega‐events. In conclusion, we recommend that future host country governments defragment their stadium programs by establishing a World Cup Delivery Authority (WCDA), with responsibility for the leadership and coordination of the stadium program.     

大陆学生赴台学习服务与规范管理研究

本文从赴台学生服务与管理的重要意义入手,结合大陆学生赴台学习服务与管理现状,分析持续完善赴台学生服务与管理的措施、方法。     

东莞篮球中心项目精细化管理的实践

面对建筑市场的严峻的形势及项目管理的粗放与困惑,精细化管理已成为项目管理必然发展的趋势。文章通过对东莞篮球中心工程案例贯彻细节决定成败、管理创造效益的思路,不断创造现场标准化工地建设的新水平,加大在建项目的管理力度,对项目精细化管理的实践与应用进行研究。通过对工程成本、质量、进度和安全等方面管理要素制定可行目标,提出了精细化管理的对策及措施,阐述了工程建设过程中所实施精细化管理的方法与技术,总结了实施精细化管理的一些体会。     

Using templates and linguistic patterns to define process performance indicators

Process performance management (PPM) aims at measuring, monitoring and analysing the performance of business processes (BPs), in order to check the achievement of strategic and operational goals and to support decision-making for their optimisation. PPM is based on process performance indicators (PPIs), so having an appropriate definition of them is crucial. One of the main problems of PPIs definition is to express them in an unambiguous, complete, understandable, traceable and verifiable manner. In practice, PPIs are defined informally – usually in ad hoc, natural language, with its well-known problems – or they are defined from an implementation perspective, hardly understandable to non-technical people. In order to solve this problem, in this article we propose a novel approach to improve the definition of PPIs using templates and linguistic patterns. This approach promotes reuse, reduces both ambiguities and missing information, is understandable to all stakeholders and maintains traceability with the process model. Furthermore, it enables the automated processing of PPI definitions by its straightforward translation into the PPINOT metamodel, allowing the gathering of the required information for their computation as well as the analysis of the relationships between them and with BP elements.     

Beyond the Optimistic Curse: A New Multiscenario Approach to Debt Sustainability Assessment

While a careful and accurate debt sustainability assessment (DSA) is crucial for an efficient macroeconomic management, the most widely used framework introduced by the International Monetary Fund (IMF) suffers from several drawbacks that render its results overoptimistic and misleading. In this article, we correct the methodology by demonstrating how policy makers can develop country-specific “intermediate” forecasts of the determinants of debt dynamics, in addition to coherent “optimistic” and “pessimistic” scenarios. Our application to the case of Egypt illustrates that the debt-to-GDP ratio could increase to more than 100 percent by 2015, in contrast with the 61 percent projected by the IMF in 2010.     

当前差别存款准备金政策的制约因素及对策

差别准备金动态调控政策是我国建立逆周期宏观审慎管理框架,防范金融机构系统性风险的重要举措。本文围绕宏观审慎管理念和差别化调控思路,结合淄博市法人金融机构的具体情况,分析了2011年差别准备金动态调控中遇到的机制障碍,就如何完善差别准备金动态调控工具提出了政策建议。     

Towards a resilience management framework for complex enterprise systems upgrade implementation

The lack of knowledge of how resilience management supports enterprise system (ES) projects accounts for the failure of firms to leverage their investments in costly ES implementations. Using a structured-pragmatic-situational (SPS) case study research approach, this paper reports on an investigation into the resilience management of a large utility company as it implemented an ES upgrade. Drawing on the literature and on the case study findings, we developed a process-based resilience management framework that involves three strategies (developing situation awareness, demystifying threats, and executing restoration plans) and four organisational capabilities that transform resilience management concepts into practices. We identified the crucial phases of ES upgrade implementation and developed indicators for how different strategies and capabilities of resilience management can assist managers at different stages of an ES upgrade. This research advances the state of existing knowledge by providing specific and verifiable propositions for attaining a state of resilience, the knowledge being grounded in the empirical reality of a case study. Moreover, the framework offers ES practitioners a roadmap to better identify appropriate responses and levels of preparedness.     

中国“老字号”企业的经营现状与发展前景

文章以对12个省/市的378位"老字号"企业管理人员的问卷调查资料为基础数据,描述和分析了"老字号"的经营现状(如竞争优势、存在的不足、最需改进的方面)和发展前景,认为在新一轮的激烈市场竞争中,"老字号"企业不但需要不断适应外部市场变化的全球化和本土化的双重压力,而且需要在企业内部将传统的与现代的两种优势相结合,将已有的与新生的两种竞争力相结合(简称"双结合"),以便具备核心能力。这种"双结合"的核心能力不仅可以使"老字号"企业拥有一定的竞争优势,而且可以让其优化企业价值链管理,持续增强企业市场竞争力。