The Cambridge Container Company: managing customer-centric information integration

This case illustrates the efforts of the Cambridge Container Company, a fictitious manufacturer of plastic containers, as they consider methods for moving organizational decision-making toward a more customer-centric focus. Cambridge has four independent manufacturing units, each of which currently bases all operational decisions on internally generated cost and profitability information.¹ In 2000, Cambridge established a special enterprise level division to consider best practices for collecting qualitative product and service feedback from customers and to subsequently consider how to best integrate such nontraditional, nonfinancial information into their own operational decision models.This realistic scenario gives students an opportunity to consider the financial and managerial implications of moving to customer-centric operational decision-making. Business articles on the advantages of customer centricity abound, but few sources consider the financial and managerial consequences beyond increased customer loyalty and satisfaction. In actuality, this current business trend requires significant reengineering of information systems and management practices. Consequently, accounting methods must be re-evaluated for accuracy and fit with new systems and management practices.At the heart of this case is an opportunity for students to consider the appropriate balance of traditional financial and customer-driven nonfinancial information in management decision models for optimal profitability of the company and its individual units. In addition, the instructor can delve into a number of internal control and political issues related to information sharing. There is also opportunity for students to consider at a high level the complexities of balancing open information sharing and information security. Several alternative questions and suggested solutions are provided for the instructor at the end of the case. We suggest that instructors select only three or four of the questions so students can spend more time on each selected issue. This case is adaptable for use in managerial accounting, accounting systems or management systems courses at the undergraduate or graduate levels.     

浅谈公司招聘和选拔中的创新实践(英文)

本文主要讨论两种公司招聘选拔的创新方式,其一是讨论Web2.0时代给公司招聘带来的机遇和挑战。其二是关注情景模拟招聘方式在中小企业的应用。     

The reflective futures practitioner: Balancing salience,credibility and legitimacy in generating foresight knowledge with stakeholders

This paper explores how foresight researchers involved in environmental, nature and planning issues attempt to balance salience, credibility and legitimacy while generating knowledge in interaction with policy-makers and other social actors. Engaging stakeholders in foresight processes can increase the robustness of foresight knowledge, broaden the spectrum of issues addressed, and create ‘ownership’ of the process. While in foresight practices stakeholder participation becomes more and more popular to resort to as enabling factor for generating salient, legitimate and credible foresight knowledge, participation can also compromise these qualities. We analysed two foresight projects conducted at the PBL Netherlands Environmental Assessment Agency, one that developed future visions for Dutch nature policy and another that focused on future pathways for Dutch urban sustainable development policy. We illustrate that the dynamics of the research setting – changes in the socio-political context and the internal dynamics of the participatory efforts – complicated the balancing process. We conclude that one of the main challenges for futures practitioners is, therefore, to work within the dynamics of the research setting, and to position themselves strategically in this setting; by acting as ‘reflective futures practitioners’.     

Accounting in Babel? Constructing social accounting as a multi-logical performance

All social practices reproduce certain taken-for-granteds about what exists. Constructions of existence (ontology) go together with notions of what can be known of these things (epistemology), and how such knowledge might be produced (methodology)—along with questions of value or ethics. Increasingly, reflective practitioners—whatever their practice—are exploring the assumptions they ‘put to work’ and the conventions they reproduce. Questions are being asked about how to ‘cope’ with change in a postmodern world, and ethical issues are gaining more widespread attention. If we look at these constructions then we often find social practices: (a) give central significance to the presumption of a single real world; (b) centre a knowing subject who should strive to be separate from knowable objects, i.e. people and things that make up the world; (c) a knowing subject who can produce knowledge (about the real world) that is probably true and a matter of fact rather than value (including ethics). Social practices of this sort often produce a right–wrong debate in which one individual or group imposes their ‘facts’ (and values) on others. Further they often do so using claims to greater or better knowledge (e.g. science, facts …) as their justifications.We use the term “relational constructionism” as a summary reference to certain assumptions and arguments that define our “thought style”. They are as follows: fact and value are joined (rather than separate); the knower and the known—self and other—are co-constructed; knowledge is always a social affair—a local–historical–cultural (social) co-construction made in conversation, in other kinds of action, and in the artefacts of human activities (‘frozen’ actions so to speak), and so; multiple inter-actions simultaneously (re)produce multiple local cultures and relations, this said; relations may impose one local reality (be mono-logical) or give space to multiplicity (be multi-logical). In this view, the received view of science is but one (socially constructed) way of world making, as is social constructionism, and different ways have different—and very real—consequences.In this paper, we take our relational constructionist style of thinking to examine differing constructions of foot and mouth disease (FMD)¹ in the UK. We do so in order to highlight the dominant relationship construction. We argue that this could be metaphorised as ‘accounting in Babel’—as multiple competing monologues—many of which remained very local and subordinated by a dominant logic. However, from a relational constructionist point of view, it is also possible to argue that social accounting can be done in a more multi-logical way that gives space to dialogue and multiplicity. In the present (relational constructionist) view, accounting is no longer ‘just’ a question of knowledge and methodology but also a question of value and power. To render accounting practices more ethical they must be more multi-voiced and enable ‘power to’ rather than ‘power over’.     

Reengineering Support through Measurement-driven Inference

External consulting services for business process reengineering are very expensive and the practice of process redesign itself is ripe for reengineering through AI technologies. The research described in this paper addresses the adaptation of extant knowledge-based systems to design and deploy a measurement-driven system for automated process-redesign support. The KOPeR system uses knowledge captured and formalized from the reengineering domain and is employed in the field through the redesign of three processes associated with procurement. The results demonstrate the use and utility of the system and lead to an agenda for future research directions along these lines. © 1997 John Wiley & Sons, Ltd.     

Accounting for the Social Relations of Feudalism

It is becoming increasingly accepted that accounting concepts and practices can only be understood in their socio-historical context (e.g., Hopwood and Johnson, 1986). From this perspective, accounting scholars can both learn from historians, and may contribute to broader historical debates. The main purposes of the paper are: to make an accounting contribution to the debate between historians about the nature and development of feudalism in England and the transition to capitalism; to illustrate the general argument that accounting concepts and practices must be understood in the specific historical context in which they occur; and to suggest that a useful conceptual framework for understanding the emergence and development of feudal and capitalist accounting is Marx's concept of the ‘mode of production’.     

Empowering social responsibility of Islamic organizations through Waqf

Engaging in social responsibility practices is currently being viewed as essential to Islamic organizations. The potential of using waqf as a source of funding for such practices has not been vastly explored. The aim of this study is to provide evidence of the current corporate social responsibility (CSR) practices of Islamic financial institutions (IFIs) and to examine the viability of using waqf for the purpose of CSR.Content analyses of the annual and sustainability reports of twenty-four (24) IFIs in Malaysia for a four (4) year period from 2010 to 2013 were undertaken to provide insights on their current CSR practices. The CSR disclosure items were categorized into vital and recommended items, where the vital elements denote key activities that are essential and are to be undertaken while the recommended items refer to discretionary activities that may be carried out. Semi-structured interviews with three (3) Waqf experts were also carried out to draw their opinions about waqf.The results of the study revealed that for the vital items, the IFIs in Malaysia were focusing their CSR practices on the workplace while for the recommended items the focus was on community issues. Corporate waqf is viewed as a viable alternative that organizations can use to help address social issues of the community. However, there are critical issues that needed to be dealt with to transformed waqf practices in the country.     

A comparative analysis of the evolution of a taxonomy for best practices: a case for ‘knowledge efficiency’

Taxonomies play an increasingly important role in knowledge management of business best practices, providing a basis by which to index, find and communicate knowledge. However, knowledge continues to evolve over time. As a result, taxonomies must also continue to evolve as organizations innovate and change. Reportedly, firms customize best‐practice taxonomies to meet their unique organization needs. Accordingly, we might expect organizations to generate dissimilar best‐practice taxonomies. However, taxonomies must also reflect the state of knowledge in the area being categorized, and thus are likely to be similar in many ways in different organizations. The purpose of this paper is to study how taxonomies change in different organizations and how they stay the same. In order to explain the parallels in organizational taxonomies, the notion of ‘knowledge artefact efficiency’ (or knowledge efficiency) is suggested to capture the concept that new knowledge is rapidly adopted by many organizations in their knowledge management systems. Copyright © 2009 John Wiley & Sons, Ltd.     

A new paradigm for risk analysis

A novel paradigm for risk analysis is proposed and illustrated. The rationale is to engage with five self-evident observations about the nature of risk that have as yet been insufficiently absorbed within current risk paradigms. The five observations are: (1) that people's knowledge is what determines the way they perceive, define and assess risk issues; (2) that risk issues are a combination of physical and social qualities and properties; (3) that risk issues are pervaded by uncertainty and crises of trust; (4) that risk issues are intrinsically dynamic, changing in profile over time and across geographical and cultural space; (5) that the effectiveness of risk management interventions rests on the quality of the knowledge (scientific and social) on which they are based, and on the internal congruence of that knowledge. Complementary elements of a proposed meta-theory of risk (a new risk paradigm) are set out below with respect to each of these five aspects in turn. The paper is offered as a stimulus to think about the possible existence of a unified paradigm that can span all the various spheres of interest of risk analysis, and as a specific proposal for the possible nature and scope of such a paradigm.     

Social structures that promote change in a complex world: The complementary roles of strangers and acquaintances in innovation

In this paper we offer insights about the type of societies that are more likely to generate and promote innovation. In particular, we present results from a study of innovation through computational social simulations to focus on a structural aspect of societies: their degree of separation and how this social characteristic may be related to what, how and why new ideas and solutions can replace existing wide-spread practices in a society. We focus on the work of design practitioners and sustainable design as an example to illustrate these insights.     

The meaning of risk-taking – key concepts and dimensions

Dealing with and taking risks are central issues of current societies which had been characterised by heightened debates and conflicts about risk (Beck, Giddens). Even though there is good knowledge available, policies and strategies to reduce people’s risk-taking are often less successful than expected. Experts are puzzled about common people not following good advice presuming people’s lack of understanding. While this might be true in many cases a growing body of research shows, rather than being merely ignorant or misinformed, people often have good knowledge when taking risks. A growing body of research provides knowledge about the complexities, dynamics and contradictions of people’s risk-taking. However, there have been little attempts to systematise this body of knowledge. This article contributes to such an enterprise. It suggests distinguishing between different motives for risk-taking, different levels of control and a number of ways how reflexivity about risk is rooted in the social realm. It also explores how risk-taking is part of developing and protecting a valued identity. The article concludes, across different domains there is good evidence for how structural and cultural forces combine and shape risk-taking while people take risks to develop a valued identity and to protect it. Advancing expert’s understanding of risk-taking and change people’s risk-taking require considering and approaching the larger social contexts and individual risk practices in everyday life.     

Balancing act: how to capture knowledge without killing it

Everyone knows that the way things are formally organized in most companies (their processes) is not the same as the way things are actually done (their practices). The difference between the two creates tension that can be very difficult for managers to handle. Lean too much toward practice and new ideas may bubble up and evaporate for lack of a structure to harness them. Lean too much toward process and you may get no new ideas at all. The goal, then, is to tap into the creativity at work in every layer of an organization with a combination of process and practice. Take, for example, the community of people who fix Xerox machines. Large machines, it turns out, are not as predictable as Xerox's documentation would suggest. So when following the service manual is not enough, the reps come together--over breakfast, at breaks, at the end of the day--and talk about their own best practices. So far so good. But Xerox goes a step further. It has set up a process similar to an academic peer-review system to gather, vet, and share those best practices across the company. The reps get much-welcome recognition for their creativity, and local best practices are deployed companywide. Dot-com companies are a hotbed of innovative practices. But as they mature, they, like Xerox, may find that they need seasoned managers who can harness those practices through the judicious application of constructive processes.     

An AHP & Survey for Selecting Workflow Management Systems

The aim of this study was to establish the important criteria to be considered in selecting the workflow solution for a particular organization’s business process reengineering project. The success of a BPR project depends on the attainment of a subtle balance between two conflicting goals—control of the core work processes and empowerment of the individual employees. This balance in turn must differ from industry to industry, due to the difference in the core processes and the organizational structure. In this study, functions of the workflow management system that were considered important for reengineering an organization were structured as an attribute hierarchy according to the analytic hierarchy process model to facilitate the choice between conflicting functions. The attribute hierarchy was evaluated through a survey conducted on representatives of South Korean firms from different industries, the results of which indicate that workflow management systems must be designed to conform to a firm’s particular managerial practices and organizational structure, which differ among industries.© 1997 John Wiley & Sons, Ltd.     

The influence of domain knowledge and task complexity on tax professionals'' compliance recommendations

This study examined how procedural knowledge and outcome expectations interact with task complexity when tax professionals develop recommendations for clients. Practicing tax professionals participated in two experiments. Results suggest that outcome expectations about whether a position can be defended are positively associated with aggressive recommendations. As complexity increases, professionals with more procedural knowledge (a) favor less aggressive recommendations and (b) rely more heavily on their outcome expectations. These findings illustrate the importance of accounting for knowledge as a two-dimensional construct.     

Holliston Helping Hands

This case focuses on fraud investigation in a not‐for‐profit organization, along with an examination of governance and management control practices. The student assumes the role of an accountant investigating a possible fraud. The student is first presented with sample invoices paid by the organization that are fraught with irregularities and red flags of potential fraud. Drawing on the student's knowledge of control systems and corporate governance, the student's task is to identify suspicions of possible fraudulent transactions, identify key suspects, and develop an investigative plan. The class can also discuss recommendations to improve governance and control mechanisms to avoid future occurrences of fraud. The case is presented in three parts, and closely parallels a fraud investigation as additional information is revealed in each successive part of the case. This is much like peeling the layers of an onion which is a common way to describe the evolution of a fraud investigation. This case is based on a real fraud investigation conducted by one of the authors who was engaged by the province's Ministry of Health. Students who express disbelief about issues portrayed in the case can be reassured that these faithfully represent actual events.     

The roles of contextual moderation and personality in relation to the knowledge–risk link in the workplace

While hypothesized, a consistent association between knowledge about a hazard and the estimation of risk associated with that hazard has not been found. Risk communication is premised on the fact that knowledge about a hazard (information) will change people's perceptions of risk and behaviour. In this review methodological and theoretical factors that might account for this lack of consistent association are explored. In this context issues to do with the measurement and assessment of hazard knowledge, knowledge calibration, and the role of context as a moderator are explored. It is argued that contextual factors moderate the knowledge–risk link, with this link being stronger in less controllable, ambiguous contexts. Further this review asks: How can messages be framed (using prospect theory) so as to be more effective in the work place? It is argued that messages framed as gains should be more useful for prevention behaviours (e.g. wearing ear guards) and messages framed as losses should be more effective for detection behaviours (using radiation meters). Finally, the role of personality (e.g. need for cognition, typical intellectual engagement, and self-esteem) in relation to knowledge about a hazard, message framing and risk perception is discussed.     

Implementing What Works with Offenders—The Effective Practice Initiative

The Effective Practice Initiative is a bold attempt to introduce systematic change in the Probation Service so that its practices are based on best evidence of what works with offenders. The main elements of this holistic strategy are outlined and the key implementation issues are discussed.     

A co-evolutionary model of change in environmental management

Environmental problems, and human attempts to manage them, can be conceptualised as evolutionary complex systems, involving interlinked processes of physical, knowledge, technological, institutional, perceptual and behavioural change. A distinction may be made between changes in physical systems (‘physical emergence'), changes in human knowledge about those systems (‘knowledge emergence') and changes in human perceptions (‘perceptual emergence'). While processes of physical and knowledge emergence are important, it is through perceptual emergence that a phenomenon comes to be regarded as a ‘problem' or ‘issue', potentially leading to changes in policy, institutional arrangements or behaviour. The paper proposes a soft complex systems model of the relationships between these processes, illustrated with examples from the history of air quality management in the UK. The model also has wider application in the understanding of other complex issues of environmental management.