Across the great divide: a literature review of management accounting and operations management at the shop floor

Management accounting’s ability to provide relevant information in production environments has long been discussed in the fields of management accounting (MA) and operations management (OM). Researchers from each field play a major part not only in disseminating their research results, but also in channelling their perceptions of management accounting in production environments through journal publications. The thesis of this paper is that via an examination of the paradigms, theories, and methods in the fields of MA and OM our understanding of the prevailing assumptions about management accounting in production environments in the academic community can be enhanced. The review shows a divide between the fields where the field of OM is oriented towards problem-solving, and the field of MA is more theory oriented. The review points out that the understanding of practice is a divider between the fields, but it also suggests that incorporation of practicing production members into research is a promising path forward. The paper then concludes that OM problematizes management accounting in production environments as a starting point for their research agenda and that both fields portrayal of management accounting in production environments need to be nuanced. There is a need to challenge the research expectations and to accept unconventional research methods to enhance knowledge about management accounting in production environments.

     

Research into employee trust: epistemological foundations and paradigmatic boundaries

This article explores the epistemological roots and paradigmatic boundaries of research into employee trust, a growing field in human resource management. Drawing on Burrell and Morgan's well‐known sociological paradigms and their epistemological foundations, we identify the dominant approaches to employee trust research to examine its strengths and limitations. Our review of the literature on employee trust revealed that the majority of the most cited papers were written from a psychological perspective, characterised by positivistic methodologies, variance theory explanations and quantitative data collection methods. We also found that most of the studies can be located in the functionalist paradigm, and while accepting that functionalism and psychological positivism have their merits, we argue that research in these traditions sometimes constrains our understanding of employee trust in their organisations. We conclude that trust researchers would benefit from a better understanding of the ontological, epistemological and axiological assumptions underlying of HRM research and should embrace greater epistemic reflexivity.     

A critical evaluation of alternative methods and paradigms for conducting mediation analysis in operations management research

Mediation as a theory testing approach has witnessed considerable adoption among Operations Management (OM) researchers. Although mediation-testing methods have evolved tremendously in the past decade, their dissemination in the OM field has not seen parallel growth. These advanced techniques facilitate the testing of existing and complex hypotheses in a more precise manner. With the intent of critically evaluating existing and alternative methods for conducting mediation analysis needed to support sophisticated empirical research, this paper first reviews OM studies that tested for mediation in the past eleven years (2002–2012) from top-tier OM journals. Four commonly used mediation approaches were identified. Based on principles of good theory building, type of mediation model, and properties of empirical data, we evaluate the existing methodologies and make recommendations on how to improve the rigor of OM mediation testing. Using published OM studies in top journals as examples, we then illustrate the relevance and advantages of these recommendations, as well as their ease of use. Furthermore, we empirically show that more robust and insightful results can be achieved by adopting these techniques, which in turn have the promise of leading to better theory building and testing in the field of operations management.     

Using partial least squares in operations management research: A practical guideline and summary of past research

The partial least squares (PLS) approach to structural equation modeling (SEM) has been widely adopted in business research fields such as information systems, consumer behavior, and marketing. The use of PLS in the field of operations management is also growing. However, questions still exist among some operations management researchers regarding whether and how PLS should be used. To address these questions, our study provides a practical guideline for using PLS and uses examples from the operations management literature to demonstrate how the specific points in this guideline can be applied. In addition, our study reviews and summarizes the use of PLS in the recent operations management literature according to our guideline. The main contribution of this study is to present a practical guideline for evaluating and using PLS that is tailored to the operations management field.     

Distance optimization approach to ratio-form efficiency measures in data envelopment analysis

This paper examines the development pattern of the DEA (Data Envelopment Analysis) research field using Social Network Analysis. Nine stylized facts are verified: it is shown that the distribution of research performance is highly skewed, satisfying a power law, and that collaborative research activity is concentrated achieving higher performance. Moreover, economics and OR (operations research)/MS (management science) groups developed without collaboration until the 1980s; however, the merger of the two groups began in 1994 with the collaboration of frontier researchers. Now the two groups have merged significantly, but they are still identifiable. Finally, research hubs and the emergence of new groups are examined. Nine stylized facts show that DEA has developed with unique attributes. Although it shares common characteristics with other academic fields, including a highly skewed distribution of publications and expansion of the network over time, the DEA field has had a pattern of development that is different from those of other academic fields. Independent development and interrelated evolution between economics and OR/MS contributed to the exchange of knowledge of these two separate fields.     

Content analytic approach to measuring constructs in operations and supply chain management

This paper presents and illustrates the content analytic approach to measuring constructs in operations and supply chain management (OSCM). In this paper, a methodological review of OSCM empirical research in 2002-2007 is provided to highlight that OSCM empirical studies, unlike those in other business disciplines, have rarely used content analysis as a methodological tool. This paper then reviews the methodological strengths of content analysis, which lie primarily in its malleability, economy of data collection, repeatability, and unobtrusiveness. These strengths not only make content analysis a viable empirical method but also position it as a method that can be used in concert with other empirical methods in OSCM research, such as survey, case study, and secondary research methodologies. This paper also proposes a generic framework for a content analytic approach to measuring theoretical constructs, illustrates the application of the framework to a construct in the OSCM literature (buyer-supplier relationalism), and reports the satisfactory results of reliability and validity tests for the content analysis-based measure of buyer-supplier relationalism. In addition, this paper proposes and demonstrates that the use of convergence study in tandem with content analysis can substantially reduce the content analysis efforts needed in measuring the construct of interest, thus improving the overall efficiency of the process of content analysis.     

Conducting Mode 2 research in HRM: A phase‐based framework

Recent studies in the field of human resource management (HRM) have highlighted that current research is mostly performed and consumed by academics, and is driven by theoretical and disciplinary concerns rather than practical ones. This debate has invoked the need to produce more Mode 2 research in the HRM field, that is, research driven by practical problems that integrate collaborative efforts by academics and practitioners. Yet, guidelines on how academics and practitioners may implement Mode 2 research remain disjointed and incomplete. Our study provides a phase‐based collaborative‐based framework for the implementation of Mode 2 research in the HRM field, in ways that both academic rigor and practical relevance are achieved. Our framework is informed by a comprehensive review of previous Mode 2 research, within and outside the HRM field. The proposed framework details four macro‐phases: the codevelopment of research questions with practitioners; the design of collaborative spaces and mechanisms; the design and management of double‐loop iterative research processes; and finally the academic and practice legitimization of Mode 2 outcomes. Our framework has the objective to support HRM researchers and practitioners, as well as relevant institutions and gatekeepers in the design, implementation, education, and assessment of Mode 2 research.     

Resource based theory in operations management research

Resource based theory (RBT) has become increasingly popular in operations management research. The development and current application of RBT to the study and understanding of operations management problems and phenomena are reviewed and articles in the recent six plus years across nine journals are evaluated. Based on this review and evaluation, we identify several issues in the overall research and highlight some exemplary research themes in the use of RBT in operations management. Our research suggests that further application of RBT can add richness in operations management research, and has the potential to produce multiple contributions for this field and adjacent fields.     

Knowing What You Don’t Know? Discourses and Contradictions in Knowledge Management Research

ABSTRACT Even though knowledge management scholars generally advocate explicit management of knowledge, there is research that cautions against the unintended consequences of such efforts. Some researchers go as far as arguing that knowledge and management are contradictory concepts ( Alvesson and Kärreman, 2001 ). This paper explores the apparent double‐edged nature of knowledge management by developing a theory‐based framework that highlights different fundamental assumptions about knowledge and its management. This framework, which is an adaptation of Burrell and Morgan's four paradigms of social and organizational inquiry, distinguishes among a neo‐functionalist, a constructivist, a critical and a dialogic discourse. We use the contradiction of managing tacit knowledge, which has been highlighted in the knowledge management literature, as an analytical device to explore the four discourses in more detail. We show how notions of knowledge, and what it means to manage knowledge, vary across the four discourses. We conclude that all four discourses need to be appreciated, understood and represented in knowledge management research for this area of inquiry to deal with the rich and problematic nature of managing knowledge in practice.     

QUALITATIVE RESEARCH AND PARADIGMS OF PRACTICE

This paper is concerned with the appropriateness of qualitative methodologies for the retrospective evaluation of programmes of organizational change. Certain reviews of our re-evaluation of a new philosophy of management, which was introduced within a major oil refining company in the mid 1960's, indicate that qualitative research is seen as inappropriate by many social scientists. However other reviewers argue that good qualitative evaluation necessarily entails close and continuing involvement with the process of change. Having outlined our methodology we consider the potential of these perspectives as a blueprint for activity in applied social science. We conclude by suggesting that advocates of such differing paradigms of practice should recognize that, unlike some natural science paradigms, competing paradigms should not be thought of as mutually exclusive.     

Behavior in operations management: Assessing recent findings and revisiting old assumptions

In this paper, we provide a perspective on why behavioral research is critical to the operations management (OM) field, what prior research exists, and what opportunities lie ahead. The use of human experiments in operations management is still fairly novel despite a small stream of publications going back more than 20 years. We develop a framework for identifying the types of behavioral assumptions typically made in analytical OM models. We then use this framework to organize the results of prior behavioral research and identify future research opportunities. Our study of prior research is based on a search of papers published between 1985 and 2005 in six targeted journals including the Journal of Operations Management, Manufacturing and Service Operations Management, Production and Operations Management, Management Science, Decision Sciences, and the Journal of Applied Psychology.     

Strategic operations management decisions and professional performance in U.S. HMOs

Professional service organizations are becoming an increasingly important segment of the service sector in the U.S. but little attention has been paid to the management of these organizations, particularly in relation to technical performance. This paper reports the findings of a survey of managers of Health Maintenance Organizations (HMOs) which related operations management decisions about organization, workforce management, quality management and planning and control, to clinical process and outcome performance.This research demonstrates that managerial decisions do affect clinical performance in HMOs. These findings have implications for both researchers and practitioners. For researchers, the study provides a framework for future research on the important link between management decisions and technical performance in professional service organizations. For practitioners, this study suggests that technical performance will be enhanced when professional work is appropriately managed.     

Using the past to map out the future of occupational health and safety research: where do we go from here?

Abstract

The purpose of this study is to take stock of the extant research on occupational health and safety (OHS) with the aim of identifying gaps and mapping out a future research agenda for human resource management (HRM) scholars. A comprehensive review of OHS research from 1956 to 2019 was first conducted. A total of 564 articles from 17 leading journals were then identified and categorized into five distinct, yet inter-related, themes: (1) antecedents and work-related factors influencing OHS; (2) industrial policy and regulations surrounding OHS; (3) OHS management practices; (4) approaches to, and models of, managing OHS and (5) outcomes of OHS management. The review also discusses OHS research methodologies and design foci. Overall, we found that OHS research is poorly integrated into the field of HRM, and we identify a plethora of opportunities for HR researchers to add value to this field of research. A future agenda is formulated, encompassing new OHS theory-building, novel directions for empirical research, and innovations in research design and methodology.     

The implementation of computer based systems

The difficulty of implementing planned change in an organization is legend. In the last 20 years the implementation of computer based models and systems in particular has received a significant amount of attention in the form of hundreds of conference presentations, published case studies, and research reports. Yet, system implementation failures are still prevalent. p]This paper surveys the implementation literature primarily in three fields: management information systems, operations research/management science, and production-inventory management. Common difficulties are identified and managerial proverbs, consultants' insights, statistically verified procedures, research conclusions. and other such documented wisdom for improving the chances of implementation are analyzed. p]A classification scheme is developed which divides this documented material into three diverse categories of pitfalls in implementation. These categories are then discussed from the perspective of providing managers with the information needed to analyze their own organization in terms of the likelihood of successfully implementing such computer based information systems as Material Requirements Planning (MRP).     

SUBJECTIVITY, SOPHISTRY AND SYMBOLISM IN MANAGEMENT SCIENCE

Three common criticisms of management science are highlighted: first, the tendency of researchers to subjectively bias substantive approaches, methodologies and research findings; second, the failure to establish within the discipline a core of consensually validated knowledge or commonly accepted body of truth about the nature of management; and three, the inability of management theory to provide tools and techniques of greater pragmatic relevance to corporate decision-makers. Though a basis for these characterizations of management science is confirmed, their significance is reinterpreted. Instead of being regarded as pathologies, they are viewed as inevitable, and not necessarily dysfunctional, concomitants of the emergence and development of management science as a field of intellectual activity possessing reality and significance in its own right.     

精益供应链的供应商评价选择及优化研究

本文主要是对管理工程、系统工程以及人工智能等领域的最新研究成果进行的分析探讨,然后根据在精益供应链管理环境中的表现,对当前国内外供应链管理研究领域的前沿课题进行全面的系统的探究性研究。其中,本文的研究成果主要是实现精益供应链管理所特有的理论价值和重要意义。     

ENACTMENT IN MANAGERIAL JOBS: A ROLE ANALYSIS*

Research into managerial jobs and behaviour has been appropriately criticized for being acontextual and atheoretical. Hales (1986) suggested that role theory could provide one suitable theoretical framework. This article assesses the merit of that suggestion and then develops it by proposing a theoretical model of the antecedents of a manager's impact on the expectations held by others that partially define the job. the analysis integrates research from the fields of managerial behaviour, leadership dyads, symbolic interactionism, and idiosyncratic jobs to produce a more comprehensive model of the determinants of ‘expectation enactment’in managerial jobs. It brings an enactment or ‘emergence’perspective to the field of managerial jobs and behaviour that is consistent with recent developments in other parts of the organizations and management studies literature. Implications for future research are discussed.     

Alternative quality standards in qualitative research?

Qualitative researchers often use other principles for judging the quality of their study than quantitative researchers. This inhibits a straightforward assessment of the quality and comparability of different types of studies, as well as decision-making about their usefulness for further research and practice. In this article, we question the use of alternative criteria, and argue for one coherent and inclusive framework of quality criteria for both qualitative and quantitative studies. We developed such a framework, based on a comparison and operationalization of different criteria, and the elaboration of procedures to realize them. Its usability is demonstrated by the application in a qualitative case study research and a mixed-methods study. This framework enhances advancing and judging the basic quality of any type of scientific research, promoting the assessment of the quality and hence usability of studies for further research or decision-making about practice.     

A conceptual framework for understanding and developing entrepreneurial behaviour: implications for social marketers

• Inculcating entrepreneurial behaviour is beneficial to both individuals and the society at large. The Theory of Planned Behaviour has been generally applied to understand and examine entrepreneurial behaviour. However, as the underpinnings of this theory are not adequate for understanding the entire process of the development of entrepreneurial behaviour, a more comprehensive theoretical framework is required. Combining the Theory of Planned Behaviour with the Stages of Change Theory provides such a comprehensive theoretical framework. The Stages of Change Theory is used in the social marketing field to facilitate behavioural change, which has also been recently applied in organizational‐related studies, such as change management. A methodological and analytical approach is also suggested for empirically validating the framework developed in this study. The implications of this framework for theory and practice are discussed, as are directions for future research, which would be of use to researchers and practitioners in the social marketing field.

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