A fast method for analysing and improving complex software processes

This paper presents a simple, fast method (or management tool) for the analysis and improvement of software-intensive complex products and systems (CoPS) called software analysis-software improvement (SA-SI). The tool relies on outside intervention, rapid data collection and structured in-company workshops. The distinctive feature of the method is that it focuses on the 'soft', human side of the software development process and examines and compares formal (or rational) processes ('what should be') with real, actual practices ('what is'), in order to identify problems, their causes and strategies for improvement. The tool complements existing formal approaches by delivering a 'bottom up', grass roots, practitioner view of real processes in action. The purpose of SA-SI is to help overcome the severe problems of measuring, analysing and improving performance in large scale, complex software projects. An illustrative case example (Company X) is used to show how the tool is applied and how it confronts the problem of actual/real processes differing from ideal/formal processes. It also shows how SA-SI is used to identify process 'hot spots'(severe problems), analyse their causes and identify solutions. The paper provides guidance on typical problems encountered in running SA-SI and how to overcome them. It also shows how the tool has been modified and extended to deal with other complex domains and innovation management issues. Although SA-SI cannot be a substitute for a change programme, it can play a useful part in complementing ongoing improvement activities. From a research perspective, the method helps link up studies from the organisational development and software fields and assists in 'closing the loop' between innovation research and business practice.     

Entrepreneurial orientation in family firms: the case of the hospitality industry

Research increasingly shows interest in the motives and characteristics of entrepreneurs in the tourism and hospitality industry. Small and medium-sized family firms dominate this industry. Learning from the concept of entrepreneurial orientation and family business research, this explorative study aims at analysing entrepreneurial behaviours and their effect on performance as perceived by owner-managers of hospitality family businesses. The authors conduct narrative in-depth interviews to understand the managers' meaning of entrepreneurship and performance, and discuss the results in the light of existing entrepreneurship literature. Results indicate that family firms in hospitality and tourism are peculiar, and their embeddedness in the destinations and regions outlines their entrepreneurial behaviour against Schumpeter's definition of growth-oriented entrepreneurship.     

The Impact of Personal Taxes on the Firm's Weighted Average Cost of Capital and Investment Behaviour: A Simplified Approach Using the Dempsey Discounted Dividends Model

The discounted dividends model advanced by Dempsey (1996) is extended to provide a weighted average cost of capital (WACC) assessment of investment opportunities with irregular cash flows. Thereafter, the framework is extended to an assessment of the implications of government tax policy for the firm's investment behaviour. The developed framework is consistent with the empirical evidence of Poterba and Summers (1985) which — over the period of UK tax history 1950–1983 encompassing four major tax on equity reforms — observes how the related dividend and investment politics of UK firms appear to be influenced by the level of dividend taxes.     

Profitability analysis in UK organizations: An exploratory study

Recent research into management accounting practices suggests that companies are now placing considerable emphasis on profitability analysis and consider it to be one of the most important management accounting practices. There is however little recent empirical research relating to the content and role of profitability analysis in companies. This paper will address this omission and report the findings derived from a survey of UK companies relating to information that is contained in profitability reporting, generated for managing the existing mix of a firm's activities. In particular, it focuses on the nature, content and role of profitability analysis carrying out some exploratory analysis and testing various propositions to explain the divergence in observed practices.A distinctive feature of the research is that, unlike some previous research, rather than focusing on the information that is accumulated within the costing system it focuses primarily on the information that is extracted from it for different purposes. Not surprisingly we find that different information is extracted for profitability analysis than for pricing purposes. The research findings also indicate that firms use a hierarchy of profit measures within the periodic profitability analysis statements and that profitability analysis is used mainly for attention-directing purposes for signalling the need for more detailed studies. For profitability analysis, the findings suggest that, in terms of what is considered the most important attention-directing measure, the use of some form of full costs based on arbitrary allocations is not as widespread as that suggested by previous studies. Evidence is also presented to suggest that the level of cost system complexity influences the observed practices.     

Strategies for best practice in research and technology institutes: an overview of a benchmarking exercise

Many technology institutes have been criticised for their dislocation from, or lack of relevance to, industry. This paper provides an overview of a major benchmaking study which analyzed in depth the most successful technology institutes from eight nations (four in Europe and four in East Asia). Institutes selected for study met a criterion which included a combination of dynamism, relevance to industry, contribution to the national science and technology infrastructure, independent fund-raising capability, innovative organizational structures, and effective management. The paper examines the activities engaged in by the eight institutes, the principal challenges they face, and identifies the main success factors underlying their achievements. The paper attempts to illustrate practical, best practice strategies by showing how leading technology institutes have successfully contributed to their national system of innovation. To this end, success factors have been categorized into those factors which are under the direct control of the institutes (internal), which are outside of their influence (external), and those which can be affected to a lesser or greater extent.     

Short reviews

Centre for Employment Research, 1990: Ethnic Minority Businesses and Employment in Greater Manchester. Manchester: Greater Manchester Economic Development Officers Ltd, no price stated.

The National Economic Development Council, 1990: Working for Pleasure -Tourism and Leisure Tomorrow. London: NEDO, £15.00 Report, £35.00 Conference Papers.

John Freeman, Frank Gaffikin and Mike Morrissey, 1989: The Irish Economies: A Common Future? Amalgamated Transport and General Workers Union, Belfast. No price given.

Morrissey, H. 1989: Women in Ireland: The Impact of 1992. The Amalgamated Transport and General Workers Union.

Gorman. G. 1989: School-Industry Links. London: Kogan Page.

Brewster, C. and Teague, P. 1989: European Community Social Policy-Its Impact on the UK. Institute of Personnel Management, £30.00 cloth.     

Quality Defined by Public Service Users—The Case of the Avon Probation Service

Avon Probation Service and Bristol Business School have developed a means of assessing user-defined quality of service provision. Building on that work, this article reports on an attempt to involve 'consumers' in devising criteria by which they can judge the performance of a public service. It begins with a review of the debate about quality in public service management, arguing that it is a mistake to import uncritically 'business' approaches to quality into the public services. The impossibility of defining a uniform set of expectations of the probation service's role is a major reason why conventional notions of quality cannot be grafted directly on to public service management. The case study of the probation service suggests broader lessons for public services which wish to involve users in addressing quality issues.