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  • 201.
    Allmér, Hans
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Mystery shopping2011In: Principles of Marketing: Swedish edition, Harlow, England: Pearson Education Academic Publisher, 2011, p. 350-351Chapter in book (Other academic)
  • 202.
    Allmér, Hans
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Phantom shoppers2011In: Principles of Marketing: Swedish Edition, Harlow, England: Pearson Education Academic Publisher, 2011, p. 360-Chapter in book (Other academic)
  • 203.
    Alm, Fanny
    et al.
    Linnaeus University, School of Business and Economics, Department of Marketing.
    Dickèr, Amanda
    Linnaeus University, School of Business and Economics, Department of Marketing.
    En magisk garderob: Storytelling i klädbranschen2013Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Problemformulering:

    På vilka sätt kan storytelling förstärkas genom

    sinnesmarknadsföring i provrum?

    Syfte:

    Uppsatsens syfte är att genom ett kundperspektiv identifiera hur storytelling

    förmedlas genom syn- och ljudsinnet i Monkis provrum och utifrån detta analysera på

    vilka sätt storytelling kan förstärkas.

    Metod:

    Uppsatsen har baserats på en kvalitativ studie som kommit att anta en

    abduktiv ansats. Den empiriska insamlingen har vi gjort med semistrukturerade

    intervjuer, där vi har intervjuat det valda företaget, enskilda kunder samt fokusgrupper

    för att få ett djup kring det ämnet snarare än en bredd.

    Slutsats:

    Vår analys visar på att storytelling kan förstärkas med hjälp av olika fysiska

    attribut i ett provrum som förmedlas genom synsinnet, exempelvis speglar och

    information. Storytelling kan även utvecklas via ljudsinnet genom röster och jinglar.

  • 204.
    Alm, Linus
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rylander, Jesper
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Framtagande av standardsortiment, ekonomiska produktionskvantiteter och beställningspunkter: En fallstudie hos Spinova AB 2014Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund - Bernstein et al. (2011) menar att kunder vill ha breda sortiment men att detta leder till problem för det tillverkande företaget. Större utbud attraherar fler kunder, speciellt på en konkurrensutsatt marknad men samtidigt som detta ger positiva effekter medför det även en mer komplex produktion. Ett större sortiment tenderar att minska efterfrågan på individuella produkter och företaget förlorar möjligheten med skalfördelar då stora produktionsbatcher i detta fall medför stor lagerhållning. En metod för att göra produktionen av dessa artiklar mer kostnadseffektiv är att använda ett standardsortiment.

    Syfte - Syftet med studien är att ta fram ett standardsortiment och sedan identifiera de ekonomiska produktionskvantiteterna för det framtagna standardsortimentet. Vidare är syftet att belysa vilka beställningspunkter och säkerhetslager Spinova ska använda för standardsortimentet.

    Metod - Uppsatsen har ett positivistiskt synsätt och författarna har använt sig av en deduktiv ansats vid framtagning av ett standardsortiment för fallföretaget Spinova. För att besvara syftet med studien har författarna benchmarkat mot konkurrenter, tagit fram ett standardsortiment samt räknat ut de ekonomiska produktionskvantiteterna, säkerhetslager och beställningspunkter. Metoderna som använts för att göra detta har varit beräkningar, semi- strukturerade intervjuer samt observationer.

    Slutsatser – Författarna har tagit fram ett standardsortiment som inkluderar 590 artiklar. För dessa artiklar har produktionskvantiteter tagits fram genom beräkningar av ekonomiska produktionskvantiteter och utfallets rimlighet i förhållande till kapitalbindning och lagerhållning. Till sist har författarna utifrån olika servicegrader gett förslag på vilka säkerhetslagernivåer och beställningspunkter det framtagna standardsortimentet ska ha.

  • 205.
    Alm, Lisa
    et al.
    University of Kalmar, Baltic Business School.
    Sundin, Malin
    University of Kalmar, Baltic Business School.
    Investeringskalkylering: Ur två perspektiv2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Sammanlagt inter­vjuades tre banker och fyra företag. Dessa företag är Be-Ge, Elajo, Saft och Scania och bankerna är Handelsbanken, Nordea samt Swedbank. Företagen är samtliga verksamma i Oskarshamn och bankerna i Kalmar, detta är inget vi ansåg vara en belastning för uppsatsen då vi tidigt gjorde antagandet att bankernas förfarande inte varierade nämnvärt som en följd av dess geografiska läge, vilket även bekräftades under empiriinsamlingen.

    Syftet med uppsatsen är att undersöka de valda företagens iordning­ställande av kalkyler som under­lag för investeringar. Även att undersöka de större bankernas genomgång och an­vändande av kalkylerna som underlag för kredit­beslut. Samt att se hur finanskrisen har på­verkat in­vesterings­bedömningar i företagen så väl som hos bankerna.

    Vi har valt att arbeta utifrån en huvudfråga samt fyra forskningsfrågor. Dessa syftar till att ge upp­­satsen en klar struktur samt tillsammans svara på uppsatsens syfte. Den huvudfråga vi har arbetat efter lyder;

    Vilka kalkyler arbetas fram på företagen och vilka av dessa är väsentliga för att få lån godkänt för investeringen?

    Utifrån dessa, sammanlagt, fem frågor, empirin samt litteraturen har vi kommit fram till följande slutsatser.

    Det som fram­kommit är bland annat att företagen inte använder de mer avancerade kalkylerings­metoderna, de aktuella företagen använder sig av pay-back metoden samt gör en kassa­flödes­analys. Från bankerna har återbetalningsförmågan poängterats och någon specifik kalkyl har inte framhållits som mest användbar för beslutsfattande. Att det nu råder en stor finans­kris har inte påverkat bankerna, åtminstone inte dess kreditbedömningar, dock har företagen påverkats i olika grad.

  • 206.
    Almasri, Abdullah
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    A New Approach for testing Periodicity2011In: Communications in Statistics - Theory and Methods, ISSN 0361-0926, E-ISSN 1532-415X, Vol. 40, no 7, p. 1196-1217Article in journal (Refereed)
    Abstract [en]

    This paper describes testing for periodicity in the presence of FD processes. We

    propose two approaches for testing the periodicity based on Fisher’s test. The first

    one is performed using the periodogram which has been divided into different parts.

    The second one is based on the discrete wavelet transform. Properties of the tests are

    illustrated by means of Monte Carlo simulations.

  • 207.
    Almasri, Abdullah
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Tests for Trend: a Simulation Study2010In: Communications in statistics. Simulation and computation, ISSN 0361-0918, E-ISSN 1532-4141, Vol. 39, no 3, p. 598-611Article in journal (Refereed)
    Abstract [en]

    In this study, we use the wavelet analysis to construct a test statistic to test for the existence of a trend in the series. We also propose a new approach for testing the presence of trend based on the periodogram of the data. Since we are also interested in the presence of a long-memory process among the data, we study the properties of our test statistics under different degrees of dependency. We compare the results when using the band periodogram test and the wavelet test with results obtained by applying the ordinary least squares (OLS) method under the same conditions.

  • 208.
    Almasri, Abdullah
    et al.
    Karlstad University.
    Locking, Håkan
    Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
    Forecasting risk premium using wavelet transform2015In: Festschrift in honor of Professor Ghazi Shukur on the occasion of his 60th birthday / [ed] Thomas Holgersson, Linnaeus University Press, 2015, 1, p. 1-7Chapter in book (Other academic)
  • 209.
    Almasri, Abdullah
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Locking, Håkan
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Shukur, Ghazi
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Wavelet Based Forecasting Approach, with Application2009In: 2009 International Conference on Financial Theory and Engineering / [ed] Patrick Kellenberger, 2009Conference paper (Refereed)
    Abstract [en]

    In this paper we outline a framework for forecasting using maximal overlap discrete wavelet transform (MODWT) based multiresoulution analysis (MRA). This framework has been applied for forecasting the tourism arrival series from Denmark to Norway. We compare forecasted values obtained from modeling the data in the time domain with the forecasted values from the wavelet domain using the traditional Box-Jenkins methodology. In both cases, diagnostic tests have been conducted to insure the specification of the model. The results have shown that the wavelet based forecasts outperforms the traditional Box-Jenkins approach in term of forecasts accuracy.

  • 210.
    Almasri, Abdullah
    et al.
    Karlstad University.
    Månsson, Kristofer
    Jönköping University.
    Sjölander, Pär
    Jönköping University.
    Shukur, Ghazi
    Linnaeus University, School of Business and Economics, Department of Economics and Statistics. Jönköping University.
    A wavelet-based panel unit-root test in the presence of an unknown structural break and cross-sectional dependency, with an application of purchasing power parity theory in developing countries2017In: Applied Economics, ISSN 0003-6846, E-ISSN 1466-4283, Vol. 49, no 21, p. 2096-2105Article in journal (Refereed)
    Abstract [en]

    This article introduces two different non-parametric wavelet-based panel unit-root tests in the presence of unknown structural breaks and cross-sectional dependencies in the data. These tests are compared with a previously suggested non-parametric wavelet test, the parameteric Im-Pesaran and Shin (IPS) testand a Wald type of test. The results from the Monte Carlo simulations clearly show that the new wavelet-ratio tests are superior to the traditional tests both interms of size and power in panel unit-root tests because of its robustness to cross-section dependency and structural breaks. Based on an empirical Central American panel application, we can, in contrast to previous research (where bias due to structural breaks is simply disregarded), find strong, clear-cut support for purchasing power parity (PPP) in this developing region.

  • 211.
    Almgren, Daniel
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Ek, Peter
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Göransson, Oliver
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    The Relationship Between Internal Branding and Affective Commitment2012Independent thesis Basic level (degree of Bachelor), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Service firms increasingly need to rely on other attributes than traditional quality and performance of their service employees to become and stay truly competitive. Strong brands are essential for differentiation in today's marketplace and it becomes naturally important to align the customer contact employees with the company brand to ensure consistency in all communication externally. For a service firm employee to fully enact the brand and display on brand behavior outwards it is pivotal to make them truly committed to the brand and organization. Internal branding processes have been shown to be an enabler of employee commitment to the organizational brand. While internal branding is stated to have a connection to commitment, the concept as such is according to Meyer & Allen (1991) constituted by three dimensions, normative, affective and continuance commitment. The bulk of the existing research has so far focused on internal branding and commitment as a single construct and not these dimensions. Much of this research is in addition limited to a few service sectors.The aim of this study was to determine the components of internal branding in order to clarify the relationship between internal branding and brand commitment of customer contact employees. The empirical investigation was conducted in the retail sector from the perspective of the customer contact employee by the use of a self-completion questionnaire measuring the affective commitment of the employees and the presence of the internal branding activities. The conceptual model for the study shows hypothesized positive relationships between the four internal branding activities and affective commitment. However, while all internal branding activities were significantly present, only three of these were found to have a significant positive relationship to affective commitment, excluding internal communication.The conclusions of this study gives managers of customer contact employee’s insights about how to enable affective commitment through the use of internal branding. Our results show that brand oriented training, recruitment and leadership all have a significant impact on affective commitment of customer contact employees. Although they had similar Beta values, brand oriented leadership showed a slightly higher predicting power indicating that leadership can play a greater role regarding the affective commitment of customer contact employees.

  • 212.
    Almheden, Malin
    et al.
    University of Kalmar, Baltic Business School.
    Lindgren, Anna
    University of Kalmar, Baltic Business School.
    Olofsson, Maria
    University of Kalmar, Baltic Business School.
    Under vilka förutsättningar kan BSC vara ett hjälpmedel för styrning i nätverk?2008Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpStudent thesis
    Abstract [sv]

    Problem: Nätverkande företag är i stort behov av en effektiv verksamhetsstyrning. Eftersom nätverkande organisationer består av flera företag som agerar som en har de svårt att räcka till, skapa nöjda medlemmar samt utveckla något som ger positiv respons hos finansiärerna. Problemet inom nätverkande företag är att kunna få alla medlemsföretag aktiva och engagerade. Detta innebär att samarbetet behöver utvecklas och ett verktyg som får in de olika aspekterna är av nytta.

    Syfte: Syftet med uppsatsen är att undersöka under vilka förutsättningar ett balanserat styrkort kan implementeras i nätverkande organisationer. Tanken är att se till vilka perspektiv som kan vara i fokus när det gäller nätverkande organisationers styrbarhet samt eventuella motsättningar.

    Avgränsningar: Våra avgränsningar är främst att uppmärksamma nätverksorganisationers styrbarhet samt att endast utgå ifrån BSC som styrmedel. Vi kommer att se till effektiviteten som BSC kan tillföra nätverksföretagsverksamheten och de nätverksorganisationer vi kommer att kontakta är PUCK, Tunga Fordon och Aluminiumriket. Vi kommer även att stämma av våra intervjusvar med en referensperson som är insatt i ämnet, vid namn Bodil Anjar, som tidigare varit verksam vid Sustainable Sweden Southeast (SSSE) och i dagsläget arbetar som konsult för småföretag.

    Metod: Denna uppsats bygger på kvalitativ forskning ur ett abduktivt perspektiv. Uppsatsen bygger till stora delar på information som vi fått i och med intervjuer, som ställs i jämförelse med redan befintlig teori.

    Resultat: Vi har kommit fram till att ett anpassat BSC kan implementeras och användas i nätverkande organisationer. Problem som uppkommit i och med uppsatsen handlar bland annat om att få alla medarbetare i medlemsföretagen insatta i nätverket och dess betydelse för företaget. Vi har även kommit fram till vidare forskning kring ämnet.

  • 213.
    Almquist, Matilda
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Brandt, Camilla
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Rekrytering 2.0: - En fara för arbetssökandes personliga integritet?2014Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper examines how recruiters use social media during their recruitment process. The paper focuses on the staffing industry and will further examine how recruiters are handling jobseekers personal privacy when they are using social media in a recruitment process. The paper are trying to understand the meaning of what personal integrity means and how or if recruiters show consideration to this in a recruitment process when they are using social media as a recruitment tool.

     

    Our result demonstrates that, today recruiters use social media daily to conduct background checks on job applicants. There are no clear instructions and rules on how recruiters should handle background checks through social media. Recruiters believe that job seekers are responsible for the information contained on the their social media. Recruiters do not see anything wrong with their actions when they choose to do background checks on job applicants through social media. If we look at the factors that violates an individual's privacy, can we conclude that recruits approach could be classified as a violation of jobseekers' personal integrity. 

  • 214.
    Almqvist, Charlotte
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Cehlin Magnusson, Michaela
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Rosenback Fromell, Patrik
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    "Om vi kan möta kraven från omvärlden, har vi en framgångssaga.": - En fallstudie om hur omvärldsförändringar kan påverka strategisk och strukturell passform inom en offentlig organisation.2016Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: This study aims to increase the understanding of how a public organization’s strategy and structure can be influenced and adapted with cause of larger changes in the environment. The purpose of the study is also to increase the understanding of which opportunities and contrains an organization within the public sector has to adapt organizational structure and strategy, at a substantial environmental change. The study also aims to test existing theory linked to structure - strategy - business environment as well as the importance of fit between strategy and structure.

    Method: As a research design, a case study has been applied on one organization within the public sector in Sweden. A deductive approach has constituted the relationship between selected theory and collected data. The study was conducted using a qualitative method where semi-structured interviews have been used as data collection method. 

    Conclusion: Organizations within the public sector have the ability to influence and adapt their strategy and structure, and hence, its internal fit along the changes in their environment. Public organizations do not phrase their objectives themselves and cannot decide the domains, in which they will operate. However, public organizations can prepossess their adaptation towards the environment, through their fit between strategy and structure. 

  • 215.
    Almqvist, Emelie
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Dahlesson, Charlotte
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Lagergren, Victor
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Liten mot Stor: - En studie om press i affärsrelationer2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Titel: Liten mot Stor: En studie om press i affärsrelationer

    Ämne: Företagsekonomi III – ledning och utveckling i handelsföretag, 30 hp

    Författare: Emelie Almqvist, Charlotte Dahlesson och Victor Lagergren

    Handledare: Christine Tidåsen

     

    Bakgrund: Inköpsorganisationer har funnits länge och växer sig allt större på dagens marknader, därmed har de en stark position som har allt fler konkurrensfördelar gentemot andra aktörer. Detta bidrar till att inköpsorganisationerna erhåller makt i affärsrelationen till deras leverantörer, genom fördelaktiga avtal samt högre krav. Detta medför att leverantören producerar allt större volymer och anpassar sig efter den större aktörens behov.

    Syfte: Syftet med denna uppsats är att undersöka om press kan uppstå mellan svenska, något mindre leverantörer och stora inköpsorganisationer. Vidare ämnar vi undersöka om det uppstår någon form av beroendeställning samt hur hanterar de etik och makt i relationen.

    Metod: Vi har analyserat hur pressen av en större inköpsorganisation upplevs av leverantörer genom att genomföra en kvalitativ studie. I studien har vi intervjuat två stora aktörer på den svenska detaljhandelsmarknaden, en för sällanköpsvaror och en för dagligvaruhandeln, och två leverantörer till respektive företag.

    Slutsats: Den beroendeställning som vi ursprungligen befarat uppkomma och varit verklig i många fall hos respondenterna, uppstår till stor del av att inköpsföretagen utnyttjat sin storlek för att nå olika leverantörer. Studien har skildrat att pressen mellan leverantör och inköpsorganisation är naturlig på en fri, konkurrenssatt marknad. Det råder skilda uppfattningar hur pressen upplevs mellan företagen och vi antar att med ärligare kommunikation och rimlig maktbalans där strävan efter överlevnad är gemensam kan förbättra hur pressen upplevs i relationen. Vår slutsats är att leverantörer upplever att de är pressade från inköpsorganisationerna, men att inköpsorganisationerna själva inte anser att de ställer för höga krav.

  • 216.
    Almqvist, Peter
    et al.
    University of Kalmar, Baltic Business School.
    Iu, Marco
    University of Kalmar, Baltic Business School.
    Persson, Andreas
    University of Kalmar, Baltic Business School.
    Är kalkyleringssystemet tillförlitligt?: En fallstudieliknande undersökning av ett tillverkande företag2008Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpStudent thesis
    Abstract [sv]

    Uppsatsens syfte är att kritiskt granska uppdragsgivarens kalkyleringssystem, för att komma fram till om kalkyleringssystemet är tillförlitligt och därefter ge rekommendationer på hur kalkyleringssystemet kan förbättras.

    I metodkapitlet motiverar vi vårt tillvägagångssätt. Vi anser att ett deduktivt förhållningssätt lämpar sig bäst för vår undersökning och vi använder oss av en kvalitativ undersökningsmetod. Intervjuerna som vi har haft har varit av semistrukturerad och ostrukturerad karaktär.

    I teorikapitlet förklarar vi bland annat vad kalkyler är och vad de används till. Därefter presenterar vi de vanligaste traditionella kalkylmetoderna. Vi använder kritiken som riktas mot de traditionella kalkyleringsmetoderna för att kunna analysera eventuella brister på uppdragsgivarens kalkyleringssystem.

    Empirin består av det datamaterial vi har samlat på oss under intervjuerna hos uppdragsgivaren. Här får läsaren förståelse för uppdragsgivarens verksamhet samt hur deras kalkyleringssystem fungerar. Vidare redogör vi för vilka förutsättningar som råder i uppdragsgivarens bransch och vilka problem uppdragsgivaren har.

    Slutsats, analys och rekommendationer: I slutsatsen sammanfattar vi de viktigaste resultaten vi har kommit fram till i vår analys. I vår analys påstår vi att uppdragsgivarens kalkyleringssystem inte är tillförlitligt. Den största orsaken till vårt påstående är att kalkyleringssystemet i stor utsträckning använder sig av tid som fördelningsnyckel. Faktum är att uppdragsgivaren är osäker på om tidsåtgången för de olika operationerna verkligen stämmer. Uppdragsgivaren är orolig för att detta kan ge upphov till en felaktig kostnadsfördelning. Vi ger även rekommendationer till vad uppdragsgivaren borde göra för att öka tilliten till deras kalkyleringssystem.

    Förslag till fortsatt forskning: Vi avslutar uppsatsen med tre stycken förslag till vidare forskning:

    • Förse uppdragsgivaren med en produkt- och kundlönsamhetsanalys.

    • Har liknande tillverkningsföretag samma problem när det gäller kostnadskontroll?

    • Framtagande av en optimal konkurrensstrategi åt uppdragsgivaren.

  • 217.
    Almqvist, Roland
    et al.
    Stockholm university.
    Holmgren Caicedo, Mikael
    Stockholm university.
    Johanson, Ulf
    Mälardalen university.
    Mårtensson, Maria
    Stockholm university.
    Ansvarsfull verksamhetsstyrning2012Book (Other academic)
  • 218.
    Almqvist, Roland
    et al.
    Stockholm university.
    Mårtensson, Maria
    Mälardalen university.
    Ekonomistyrning: från budgetering till mångdimensionell verksamhetsstyrning2011In: Ledning av företag och förvaltningar: former, förutsättningar, förändringar / [ed] Rolf Lind, Anders Ivarsson Westerberg, Stockholm: SNS förlag, 2011, 4, p. 87-115Chapter in book (Other academic)
  • 219.
    Almqvist, Roland
    et al.
    Mälardalens högskola.
    Mårtensson, Maria
    Mälardalens högskola.
    Johanson, Ulf
    Mälardalens högskola.
    Den ansvarsfulla verksamhetsstyrningen: En idéskiss och några exempel från Västerås stad.2007Report (Other academic)
  • 220.
    Al-Najjar, Basim
    Linnaeus University, Faculty of Technology, Department of Mechanical Engineering.
    Determination of potential failure initiation time using cumulative sum chart2016In: IFAC-PapersOnLine / [ed] Christos Emmanouilidis, Benoît Iung, Marco Macchi and François Pérès, Elsevier, 2016, Vol. 49:28, p. 43-48Conference paper (Refereed)
    Abstract [en]

    Hard competition forces companies to reduce uncertainty in production planning through, e.g. reducing the probability of failures. In this paper, more accurate data analysis through reducing randomness in vibration measurements is introduced. Quality control tool Cumulative Sum (Cusum) Chart is adapted for monitoring variation in vibration level to determine the time of potential failure initiation. The result confirms the possibility of reducing false alarms arise due to randomness in vibration signals. The major conclusion; applying Cusum chart it is possible to determine the time of initiation of a potential failure for follow up its progression and accurate planning of maintenance.

  • 221.
    Al-Najjar, Basim
    Linnaeus University, Faculty of Technology, Department of Mechanical Engineering.
    Just-in time and dynamic maintenance (JIT-Maint) for turbine, generator, gearbox and sawmills: case stories2015In: 28º COMADEM + X CORENDE 2015 / [ed] Marta Clelia Ruch, Asociación Argentina de Ensayos no Destructivos y Estructurales, AAENDE , 2015Conference paper (Refereed)
    Abstract [en]

    Profitable production demands continuously improved maintenance decision accuracy to reduce unplanned stoppages, prolong components/machines  life length and maintain production continuity. When CM, e.g. vibration level or oil temperature, value exceeds a warning level, it demands a clear understanding of what happened and how it will develop to avoid failures. It demands also reliable information, e.g. probability of failure, residual  life and when is the most profitable time for maintenance. Companies strive to reduce production cost through reducing non-value adding times, e.g. failures, for offering customers lower prices and generating additional competitive advantages. In this paper, a new tool (Prediction of Vibration and oil temperature, PreVib) for predicting the condition of a turbine, generator and gearbox is introduced,  discussed and tested. The solution offers a unique opportunity to achieve just in time dynamic and cost-effective maintenance by selecting the most profitable time for maintenance. PreVib is tested in a power plant. The major results: Failures can appreciably be reduced thanks the high precision of prediction ( + 90%), i.e. a negligible difference from the real measurement: PreVib does not demand extensive or additional data, and not replace available maintenance systems. The major conclusion is that applying PreVib, it is possible to reduce failures appreciably, prolong life length of components/equipment and perform profitable maintenance

  • 222.
    Al-Najjar, Basim
    Linnaeus University, Faculty of Science and Engineering, School of Engineering.
    Maintenance Impact on Company Competitiveness and Profit2012In: Asset Management: the State of the Art in Europe from a Life Cycle Perspective / [ed] Telli van der Lei, Paulien Herder, Ype Wijnia, Dordrecht Heidelberg London New York: Springer Science+Business Media B.V., 2012, 1, p. 115-143Chapter in book (Refereed)
    Abstract [en]

    This chapter discusses the role of maintenance in relation to company profit. It discusses how the internal effectiveness, and creation and improvement of company competitiveness may be improved with better maintenance practices. In order to achieve better competitiveness, a conceptual model for integrating the operative and strategic level of operation is developed that is able to identify, quantify and eliminate losses in company profit.

  • 223.
    Alnelind, Jennifer
    et al.
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Alvén, Cecilia
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Design leadership skills: Questioning the difference between design leadership and generic leadership in SME manufacturing organisations2014Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Purpose: The purpose of this study was to describe and develop what set of skills a design leader require and if these differentiate them from the generic leader in SME organisations.

    Theory: The themes and concepts we have based the research on is first and foremost design leadership and skills. We have utilised studies by for example: Miller and Moultrie (2013), Joziasse (2011), Turner (2013) and Mumford et al. (2007) in order to develop an extensive theoretical framework.  

    Methodology: We have approached this research in a deductive and qualitative manner through a descriptive and somewhat exploratory design. We have conducted six semi-structured interviews with leaders at manufacturing SME organisations in ‘Småland’.

    Conclusion:  Through this research we have established a set of skills that a design leader requires in manufacturing SME organisations. In conclusion we found that the design leader requires well developed generic leadership skills in form of; learn/adapt, speak (convey information), listen (attentive), motivate, inspire, analyse, manage, problem solve, project manage, observe, plan and apprise as well as design specific skills; draw, synthesize, envision-imagine-visualise, edit, design and employ technology. We also identified the difference between the design leader and generic leader, whereby we found a slight difference, even though most generic leaders interviewed utilise aspects of design leadership due to positions interlinking. On top of this we tried to clarify what a design leader really is in these types of organisations, as this was found to be slightly vague in previous literature.  

  • 224.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Alku, Jeton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Target Costing in a Stage-Gate Design System2016In: Asia-Pacific management accounting journal, ISSN 1675-3194, E-ISSN 2364-1177, Vol. 11, no 1, p. 23-58Article in journal (Refereed)
    Abstract [en]

    The importance of new product development is observed in recent research on Dynamic Capabilities and in research focused on Target Costing (TC). Using established concepts from both the Dynamic Capabilities and Target Costing literatures we examine possible path-dependent conflicts in introducing TC into an organization using a traditional western product design approach.

    This study describes how Target Costing (TC) was attempted as an addition into a traditional Stage-Gate (SG; Cooper, 1990) product development process. Implementing TC as a separate tool in a Stage-Gate model raises the possibility that the sequential and rigorously “gated” design process will conflict with the iterative and multifunctional nature of TC.

    We find that there is conflict between the Stage-Gate method and TC that is consistent with criticisms of SG raised by Sethi and Iqbal (2008). This includes limitations to learning due to truncation of sub-projects without the iterations in TC. As well, we support Sethi and Iqbal’s finding that the extremely rigorous gate-evaluations reduce flexibility in the development system.  We connect their observations with the concept of dynamic capabilities to make our analysis more granular and point more precisely to the aspects of TC that are in conflict with SG-type design processes.

  • 225.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Henebäck, Amanda
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Pel, Tomasz
    University of Lodz, Poland.
    Environmental reporting in Swedish municipalities2016In: Paper presented at the 12th Asia-Pacific Management Accounting Association Annual Conference, Taipei, Taiwan, October 5-7, 2016, APMAA - Asia-Pacific Management Accounting Association , 2016Conference paper (Refereed)
    Abstract [en]

    This study examines environmental performance measurement and reporting in Swedish municipalities. The environmental reporting in municipalities has become increasingly important as the human impact on the environment has increased and public organizations are expected to take responsibility for reducing their environmental impact. The implementation of New Public Management (NPM) ideas in municipalities has led to an increase in the use of different performance measurements. This study confirms that municipalities with a high NPM-maturity show an increased use of environmental performance indicators. Different measures are used for the environmental indicators which affect the comparability of municipalities environmental reporting. The key factor that explains municipalities use of environmental performance indicators is the level of performance measurements in the organization in general. 

  • 226.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Hennings, Carsten
    Tyndale University, Ontario, Canada.
    Greed versus a Multiple Bottom Line2009Other (Other (popular science, discussion, etc.))
  • 227.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johannisson, Bengt
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Strandberg, Pär
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Kapitalförsörjning och socialt företagande2015Report (Other academic)
    Abstract [sv]

    Denna studie handlar om kapitalförsörjning för såväl sociala som kommersiella företag inom ramen för ett socialt regionalt innovationssystem. Projektets målsättningar består i att identifiera, analysera och i handling omsätta kunskaper kring hur entreprenörskapets möjligheter kan användas för att initiera och utveckla nya eller existerande verksamheter. En väsentlig utgångspunkt för denna studie är att entreprenörskap i dess olika former, kräver tillgång på kapital och då i klartext såväl finansiellt-, socialt- som kunskapskapital.

    För att skapa ett långsiktigt hållbart lokalt och regionalt samhälle behövs inte bara robusta kommersiella företag. Sådana samhällen byggs också av sociala företag (SF), vilka består av verksamheter som inte primärt drivs för att maximera vinsten, utan snarare använder överskottet till att göra sociala insatser. Under de senaste årtiondena har antalet sociala företag vuxit världen över och dessa företag kännetecknas bl a av hög andel ideella resurser, en kooperativ struktur, och att eventuella överskott stannar kvar i verksamheten.

  • 228.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Johannisson, Bengt
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Strandberg, Pär
    Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship.
    Social entrepreneuring - structures and processes: a practice-theory approach2014In: Paper presented at the 28th RENT conference: Entrepreneurial endeavours: a profusion of research, policy and practitioner practices, Luxembourg, November 19-21, 2014, EIASM - European Institute for Advanced Studies in Management , 2014Conference paper (Refereed)
    Abstract [en]

    There is an increasing gap between the contemporary academic and political concern for social enterprising and available theoretical and empirical research in the field. In this study we want to contribute to a much needed bridge by, first, outlining a conceptual framework for (social) entrepreneuring based on practice-theory. Second, we generate an in-depth inquiry into the everyday operations of two Swedish social businesses, interconnected in an emerging franchise structure, identifying basic structural and processual features of social entrepreneuring. The proposed structures include the dualities individual/collective as the actor, personal/institutional rules of action and self-identity/social identity. The six identified practices concern social bricolaging, amplified immediacy, dynamic involvement, ambiguous legitimacy, self-enforced heterogeneity and urgency for financial viability.

  • 229.
    Alpenberg, Jan
    et al.
    Lunds universitet.
    Karlsson, Fredrik
    Lunds universitet.
    Arbetsmiljöinvesteringar i mindre företag: - projektering och uppfattade effekter utifrån Arbetslivsfondens satsningar1996Licentiate thesis, monograph (Other academic)
    Abstract [en]

    This thesis deals primarily with the relationship between investments in working environment and the outcome and apprehended effects of these investment activities in small firms. A main concern in this aspect is what effects investments in working environment might have on efficiency in the companies. Another area of focus in this thesis is whether and to what extent external subsidies affect attitudes and investment behaviour, as well as stimulate change and development activities in small firm? The thesis is based on a study of planning and appre­hended effects of investments in working environment whithin the context of the Swedish Workinglife Fund. The Swedish Workinglife Fund was established in 1989 to stimulate investments in areas such as organizational development, competency formation, rehabilitation and physical equipment and machinery in order to improve the working environment in companies and different public organisations. In order to investigate the questions of this study two emprical studies has been conducted. The results from these studies indicate that investments with an ambition to improve the working environment in many cases created opportunities for increased economic efficiency and that projects with a comprehensive approach tends to have the greatest potential. The study also indicates marginal use of formal investment appraisal methods (including pay-back) in the decision process. Finally the results indicate that subsidies tend to fasten (push) the starting point and making each project more comprehensive in terms of size and complexity. 

  • 230.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Karlsson, Fredrik
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Effekter av Arbetslivsfondens satsningar på småföretag1995Book (Other academic)
    Abstract [sv]

    Föreliggande studie är en del av det mycket omfattande utrednings- och utvärderingsarbete som behandlar Arbetslivsfondens (ALF) verksamhet ur olika perspektiv och infallsvinklar och som också initierats av fonden.

     Att kontinuerligt utvärdera och samla erfarenheter om arbetsmiljöfrågor samt relaterade områden, för att på så sätt bygga upp en kunskap för nutida och framtida användning i praktiken och som underlag för vidare forskning, var i själva verket en väsentlig del av Arbetslivsfondens uppgifter.

     Detta arbete som syftar till att studera ALF:s effekter i småföretag är en del av det mycket omfattande forsknings- och utredningsarbete som bedrivits vid Centrum för Småföretagsutveckling (CS), vid Ekonomihögskolan i Växjö, sedan tillkomsten 1981.

  • 231.
    Alpenberg, Jan
    et al.
    Lunds universitet.
    Karlsson, Fredrik
    Lunds universitet.
    Investeringar i mindre och medelstora tillverkande företag: drivkrafter, struktur, process och beslut2005Doctoral thesis, monograph (Other academic)
    Abstract [en]

    This thesis deals with investment issues in connection to growth and expansion related decision processes in small and medium-sized manufacturing companies. It focuses primarily on the empirical knowledge about the structure of the companies’ investments, the processes involved, and the investment behavior in this type of company. The Swedish sub-contracting companies and the manufacturing industry in general are facing new structural changes. There is also a clear trend towards fewer, but larger and more skilled, suppliers. These changes implies for instance that small and medium-sized manufacturing companies are facing dramatically increased demands with considerable and growing needs for investments. 

    The development of an empirically grounded framework for investments in small and medium-sized manufacturing companies is an important part of this study’s conceptual contribution. The analysis points out the general importance of projects named super investments. This means large investments with great financial and strategic impact and which significantly affect the companies risk exposure. These projects has also proved to be of significant influential importance on the companies overall investment planning process. 

    The results also shows that changes in the internal and external environments tend to influence the companies’ investments, with respect to both the initiation of new investment projects, the progression of these projects, and the management of and principles for decision-making in the form of analysis and investment logic. In short, the present study contributes with knowledge about the investment process by providing an overall picture of how decisions about investments are made in small and medium-sized manufacturing companies.  The study indicates that it is important to consider both conceptual and more practically oriented conditions related to the work of developing and finding suitable investment routines.

  • 232.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Karlsson, Fredrik
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Slutrapport Kronoberg 2000: - en kartläggning och analys av kompetensbehovet i Kronobergs län.1999Report (Other academic)
    Abstract [sv]

    Föreliggande studie är en del i det utredningsarbete som EU Programkontor Mål 4 gjort kring Kronobergs län och framtidsförutsättningarna för fortsatt utveckling och expansion.

     Att på ett systematiskt sätt analysera en region och dess förutsättningar skapar en bra grund för beslut som på olika sätt påverkar framtiden. Vi har i detta arbete genomfört en omfattande såväl teoretisk som empirisk studie kring tillväxtförutsättningarna i Kronobergs län.

     Studien syftar explicit till att ”att identifiera relevanta faktorer som på kort och medellång sikt påverkar företagens konkurrenskraft” så att behov av framtida insatser för utbildning och kompetens­utveckling bättre kan preciseras och planeras.

  • 233.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Lundberg, Hans
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Arenainvesteringar i Sverige: rationella processer och samhällelig legitimering i internationell belysning2006In: Svensk Idrottsforskning: Organ för Centrum för Idrottsforskning, ISSN 1103-4629, Vol. 15, no 4, p. 9-11Article in journal (Other academic)
  • 234.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    O'Hara, Norm
    Tyndale University, Ontario, Canada.
    The Peril of Volatile Exchange Rates to Business.2009Other (Other (popular science, discussion, etc.))
  • 235.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Scarbrough, D. Paul
    Brock University, Ontario, Canada.
    An Analysis of Lean Production practice in different countries2009In: Paper presented at the 5th Asia-Pacific Management Accounting Association Annual Forum, Beppu, Japan, October 31-November 2, 2009, 2009Conference paper (Refereed)
    Abstract [en]

    This paper presents a tentative analysis of high-employee-involvement (HEI) production methods based on the main characteristics of practice theory, a type of social theory sketched by Bourdieu (1977), Giddens (1979), late Foucault and others. Our model for HEI methods is based on the Toyota Production System (TPS) or Lean Production (LP) due to the amount of knowledge available about these two systems, and their impact on world-wide production methods. This paper examines specific daily practices found in companies working with Lean/TPS and presents a categorization of the concepts included in the localization of practice.

  • 236.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Scarbrough, D. Paul
    Brock University, Ontario, Canada.
    Culture and the Toyota Production System Archetype: a preliminary assessment2009In: Från barkbröd till ciabatta: kreativitet och kontroll inom ekonomistyrning : en generationsväxlingsbok tillägnad Lars-Göran Aidemark, Göran Andersson, Torbjörn Bredenlöw och Tomas Prenkert / [ed] Karin Jonnergård and Rolf Larsson, Växjö: Växjö University Press , 2009Chapter in book (Other academic)
    Abstract [en]

    This chapter examines how traditional understandings of organizational cultural factors map into our understanding of the Toyota Production System.

    Since the 1980s the business literature has used a number of concepts to understand organizational culture. The bulk of these concepts can be seen to fit into a general rubic comprising three elements: values/assumptions; behavioural norms; rites and rituals. We use this system of categories to review the Toyota Production System Archetype (TPS Archetype) with a general aim of assessing the degree to which the TPS Archetype participates in the broad spectrum of cultural elements comprehended by the 3-element rubric.

    Studies by Ahrens (1996); Bhiami (2003) and Dahlgaard & Dahlgaard-Park (2006) shows that when new tools and management control systems are introduced, they need to be adopted to the existing corporate culture and management practice in order to become successful, and this is a general understanding that is widely shared. Our examination addresses the extent to which the TPS Archetype impounds both awareness of the relation between tools and culture as well as the cultural scope of the TPS Archetype tools.

  • 237.
    Alpenberg, Jan
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Scarbrough, D. Paul
    Department of accounting, Brock University.
    Lean production practices2011In: Paper presented at the American Accounting Association Annual Conference, Denver, USA, August 5-10, 2011, 2011Conference paper (Refereed)
    Abstract [en]

    This paper unpacks the integrative practices (Schatzky, 1996) of Lean Production (LP)/Toyota Production System (TPS) operations and reveals that practices which normally function as dispersed practices function, instead, as part of the LP/TPS integrative practices. We present a set of these practices. We also show that the normally dispersed practices are recast as components of integrated practices (Schatzky, 1996) across contexts, revealing aspects of the LP/TPS situation that may be amenable to cross-level investigation. This insight supports the importance of the practice theory lens in study of organizations as well as suggesting practical avenues for development of LP/TPS operations.

  • 238.
    Alpenberg, Jan
    et al.
    Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
    Scarbrough, D. Paul
    Department of Accounting, Brock University, Kanada.
    Reflection and action in connection2010In: Paper presented at the 6th Asia-Pacific Management Accounting Association Annual Conference, Taipei, Taiwan, November 5-7, 2010, 2010Conference paper (Refereed)
    Abstract [en]

    In this paper we examine whether three concepts unique to the TPS Archetype (Alpenberg and Scarbrough 2009) are observed in an advanced and experienced Lean Production organization (Scania AB). The concepts are: waste reduction, improvement, and people and teamwork. All three concepts appear to bind reflection and action very firmly, and are seen in many sources of the TPS Archetype. Our analysis of empirical data from Scania AB confirms that two of those items exhibit the “binding” indicated in the TPS Archetype, while one does not. The item that was not supported is the item that is the most strongly developed in the TPS Archetype: Waste reduction.

    In general the two items that were supported (improvement, and people and teamwork) appear to be middle-level structures that firmly fuse Norms with Rites/Rituals (c.f. Schein 1984).

  • 239.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Dynamic capabilities and target costing in Swedish publicly traded companies2013In: Asia-Pacific Management Accounting Journal, ISSN 1675-3194, Vol. 8, no 2, p. 89-122Article in journal (Refereed)
    Abstract [en]

    The increased importance of product development can be seen in both recent research on Dynamic Capabilities as well as research on the use of Target Costing (TC). The Dynamic Capabilities literature is primarily developed in the USA and Europe, while the TC practice is rooted in Japanese practices and has been transferred to the west. This study examines the relationship between the Dynamic Capabilities of the product development team and the implementation of Target Costing (TC) in publicly traded companies in Sweden. Using established concepts from both the Dynamic Capabilities and Target Costing literatures we find partial support for the relationship. We suggest that there may be a bias in the development of Dynamic Capability research that does not comprehend organization practices such as those seen in Japan, Sweden and in Lean Production organizations more generally. Reasons for this are discussed and proposals for further research are proposed.

  • 240.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Exploring communication practices in lean production2016In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 69, no 11, p. 4959-4963Article in journal (Refereed)
    Abstract [en]

    This study examines the daily work practices at an organization that successfully incorporates lean production practices into the organizational culture, and reveals a pattern of practices used by managers in their daily work. This pattern of communication practices is consistent across the organization's manufacturing sites. Subsequent examination of archival qualitative data confirms the existence of the identified pattern of practices. An essential part of lean production is that participants are all involved in improvement activities. The collaborative nature of these activities highlights the importance of communication practices as a lubricant between managers and workers. The communication practices identified in this study appear consistently in strong lean production environments, while the opposite practices appear in weak lean production and traditional US-style environments.

  • 241.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Exploring Practices in Lean Management2016In: Paper presented at the 6th Global Innovation & Knowledge Academy conference, Valencia, Spain, March 20-23, 2016, 2016Conference paper (Refereed)
    Abstract [en]

    Responding to the call for papers, we study the daily work practices of managers at a very strong Lean Production organization and reveal a pattern of practices used by managers in daily work. This pattern of management communication practices is consistent across the organization’s manufacturing sites. We then examine archival qualitative data from seven different sources in a deductive theory-testing mode, and confirm the existence of the identified practices in other organizations.

    An essential part of many forms of LP is that participants are all involved in improvement activities. The collaborative nature of these activities raises the importance of management communication practice as the sole lubricant between managers and workers which enables these activities.  

    We find that the identified communications practices were consistently found in embedded LP environments and the opposite practices were found in weak LP and in US-style environments.

  • 242.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Lean and management control in Sweden: a comparative case study of management control in two organizations implementing Lean production in an advanced eceonomy: a pivot rather than a leap2014In: Paper presnted at the 10th Asia Pacific Management Accounting Association Annual Conference, Bangkok, Thailand, October 27-30, 2014, APMAA - Asia-Pacific Management Accounting Association , 2014Conference paper (Refereed)
    Abstract [en]

    We examine the Management Control System (MCS) as a focus of action in two companies moving to a comprehensive Lean Production (LP) operations philosophy. Neither organization had previously self-identified as Lean.

    These two organizations experience difficulty in understanding and changing their MCS in response to LP, even though both have some prior experience with lean tools. We describe issues faced by managers in re-imagining financial control in LP. In both organizations there is a very strong move to physical controls and diminution of time spent on financial controls, however this move is quite troublesome for the financial staff, who—although they support the change—feel that they lack a conceptual basis for the revising their financial tools. Physical KPIs are viewed as a core part of the MCS by operations and financial managers, which support the Simmonds (1981) Strategic Management Accounting concept.   

  • 243.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Lean Healthcare and Ontario Case Costing: an Examination of Strategic Change and Control System2015In: Paper presented at the Canadian Academic Accounting Association Annual Conference, Toronto, Canada, May 28-31, 2015, Social Science Electronic Publishing Inc. (SSEP) , 2015Conference paper (Refereed)
    Abstract [en]

    In this paper we examine how two different strategic changes influence the Management Control Systems in six Ontario based hospitals. These changes are: 1. new funding regimes based on Ontario Case Costing and, 2. Lean Healthcare initiatives in Ontario Hospitals.

    The Ontario Case Costing (OCC) approach is based on the traditional MAS assumption that more accurate costs will lead to lower costs through better management decisions of some sort. In contrast, Lean Healthcare is premised on the assumption that the primary path to better performance is realized by individual employees, who serve as the leading actors in a daily process of waste removal and efficiency improvement.

    Based on the MA literature and on information about both the OCC and Lean Healthcare initiatives, we expect there to be significant frictions inside the financial management staff as well as between the Lean initiative and the financial management staff related to the OCC mandate. This study examines this set of interactions to learn how these issues impact the employees involved. In particular, the Ontario context allows us to examine the variety of responses to the interaction of Lean healthcare strategy and a traditional MAS such as OCC.

    We find that the MASs of hospitals in our sample are too loosely coupled to develop the frictions indicated by traditional MAS theory and propose modifications in application of the theory to accommodate this observation.

  • 244.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Goodman School of Business, Brock University, Canada.
    Lean Healthcare and Ontario Case Costing: An Examination of Strategic Change and Management Control System2013In: Paper presented at the 9th Asia-Pacific Management Accounting Association Annual Conference, Nagoya, Japan, November 1-4, 2013, 2013Conference paper (Refereed)
    Abstract [en]

    In this paper we examine how two different strategic changes influence the Management Control Systems in six Ontario based hospitals. These changes are: 1. new funding regimes based on Ontario Case Costing and, 2. Lean Healthcare initiatives in Ontario Hospitals.

    The Ontario Case Costing (OCC) approach is based on the traditional MAS assumption that more accurate costs will lead to lower costs through better management decisions of some sort. In contrast, Lean Healthcare is premised on the assumption that the primary path to better performance is realized by individual employees, who serve as the leading actors in a daily process of waste removal and efficiency improvement.

    Based on the MA literature and on information about both the OCC and Lean Healthcare initiatives, we expect there to be significant frictions inside the financial management staff as well as between the Lean initiative and the financial management staff related to the OCC mandate. This study examines this set of interactions to learn how these issues impact the employees involved. In particular, the Ontario context allows us to examine the variety of responses to the interaction of Lean healthcare strategy and a traditional MAS such as OCC.

    We find that the MASs of hospitals in our sample are too loosely coupled to develop the frictions indicated by traditional MAS theory and propose modifications in application of the theory to accommodate this observation.

  • 245.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Scarbrough, Paul
    Lean production and the employees2008In: Paper presented at the 8th Nordic Workshop in Management Control, Linköping, Sweden, 2008, 2008, p. 14-Conference paper (Refereed)
  • 246.
    Alpenberg, Jan
    et al.
    Växjö University, Faculty of Humanities and Social Sciences, School of Management and Economics.
    Scarbrough, Paul
    Brock University, Ontario, Canada.
    Lean production and the role of the employee culture2008In: Paper presented at the American Accounting Association Annual Conference, Anaheim, USA, August 3-6, 2008, 2008Conference paper (Refereed)
    Abstract [en]

    There have been numerous studies on lean production and other technical aspects of lean. This paper does not deal with the technical aspects. In this paper we develop a model for understanding the functioning of modern lean production and management methods. Our focus is on the behaviors and actions needed by employees [managers and non-managers] to obtain the benefits of lean methods. Our model for lean methods is based on the Toyota Production System [TPS] due to the amount of knowledge available about it and its impact on production methods world-wide. Using our understanding of TPS we develop a prescriptive model of employee behavior and actions needed to support the use of TPS, and the organizational cultural aspects needed to support or encourage the employee interactions identified. A case study is used to develop the model.

  • 247.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Trust and control in changing production environments2017In: Paper presented at the 7th Global Innovation & Knowledge Academy conference, Lisbon, Portugal, June 28-30, 2017, 2017Conference paper (Refereed)
    Abstract [en]

    We examine the relationship between trust and control in four organizations implementing Lean Production in Sweden. Research on trust has conflicting views on the trust-control relationship, which are not resolved. Prior empirical studies show either that the relationship between trust and control is substitutive, or that it is complementary (Kalkman and Waard, 2016). Our results show that trust can be either a substitute or a complement depending on the source and incidence of control, which we identify as moderators of the trust-control relationship.

    We find in two of our sites that control consists of workers and managers jointly developing and monitoring the work process itself. In these two companies, the source of control is jointly the workers and managers, and the control incidence is the work task. We observed a significant reduction in use of document-based asset control systems to control people and an increased use of personal communication to control work tasks instead. In this situation, Trust is a complement to Control because it mobilizes workers to contribute to the control process.

    In the other two companies, even though pursuing LP, the managers developed the control indicators in traditional ways and thus the control source was the manager, and the control incidence was the workers or the machines. The control systems in these two companies retained use of a comprehensive document-based asset control system with numerous KPIs, mainly financial. In this situation, Control substitutes for Trust because the KPIs are selected by management because they reflect management goals and to not require workers to understand management goals, but just to accomplish the KPI.

    Additionally we find that the concept of trust itself, becomes a matter for reflection by both managers and workers, in both sets of groups, as they navigate new production methods.

    This result extends prior research by revealing that there are missing variables (control source and control incidence) which moderate the relationship between trust and control, and contribute to the contradictory results in the literature.

  • 248.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Trust and control in changing production environments2018In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 88, no July, p. 527-534Article in journal (Refereed)
    Abstract [en]

    We examine the relationship between trust and control in four organizations implementing new production methods. Research on the trust-control relationship provides conflicting results. Some empirical studies show that the relationship between trust and control is substitutive, while some show that it is complementary (Kalkman and Waard, 2016).

    We identify three moderators of the trust-control relationship that lead to either a substitutive or a complementary result. The variables are: control source, control incidence and control information type. Additionally we find that the concept of trust becomes a matter for reflection by both managers and workers as they navigate new production methods.

    This result extends prior research by revealing connections that moderate the relationship between trust and control, and contribute to explaining the contradictory results in the literature.

  • 249.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Scarbrough, Paul
    Brock University, Canada.
    Alku, Jeton
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Rashiti, Judita
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Target costing in a traditional enterprise2015In: Paper presented at the 11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015, APMAA - Asia-Pacific Management Accounting Association , 2015Conference paper (Refereed)
    Abstract [en]

    This study examines how Target Costing (TC) was attempted as an addition to a traditional stage-gate product development process in a large, traditional enterprise that we call CEHaul.  CEHaul is a profitable enterprise, and one of the dominant participants in its industry. CEHaul has attempted a number of cost reduction methods over the last ten years as adjuncts to their overall product development approach. They experienced moderate project-specific results, however the methods have failed to make deeper inroads in the organization and there is widespread dissatisfaction among organization members with the organizations’ ability to develop the routines needed to consistently manage cost.

    Implementing TC as a separate tool in a stage-gate model raises the possibility that the sequential and rigorously “gated” design process will conflict with the iterative nature of TC. In typical descriptions of TC, it is the dominant product development method when used, not a part of the toolset of a larger method. This study examines how Target Costing (TC) has been attempted in the context of the traditional stage-gate product development process in a large, traditional enterprise that we call CEHaul. Target Costing is still a relatively unexplored financial control method, especially in how it integrates with existing methods.

    We find that there is conflict with the stage-gate method and TC that is consistent with criticisms of stage-gate raised by Sethi and Iqbal (2008). This includes reduction in learning through truncation of sub-projects without the iterations in TC. As well we find evidence to support Sethi and Iqbal’s finding that the extremely rigorous gate-evaluations reduce flexibility in the development system. Additionally, some core organization-supplier relationships that are mandatory for TC appear to be precluded by the CEHaul version of stage-gate.

  • 250.
    Alpenberg, Jan
    et al.
    Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
    Wnuk-Peel, Tomasz
    University of Lodz, Poland.
    Performance Indicators for Sustainability Strategy Implementation in a Swedish Municipality2015In: Paper presented at the 11th Asia Pacific Management Accounting Association Annual Conference, Bali, Indonesia, October 26-29, 2015, APMAA - Asia-Pacific Management Accounting Association , 2015Conference paper (Refereed)
    Abstract [en]

    The need for performance measurement systems that support sustainable strategy implementation is growing in both the private and the public sector worldwide. More and more organizations take on the responsibility to report their social and environmental outcome of their activities. This study aim to contribute to literature as it provides empirical research on how one organization has developed a performance measurement system to support their sustainable strategy.

    The research is exploratory and aim to create hypotheses for further research on the one hand, and to provide some insights into the nature of processes taking place in public sector organizations on the other. The choice of Växjö Municipality as the case organization was deliberate and the primary reason was that the organization has been using an environmental performance measurement system for a long time.

    The performance measurement system that is used by Växjö Municipality is well connected to the overall vision and provides measurements/supplementary indicators for three strategic perspectives (Living Life, Our Nature and Fossil Fuel Free) and is using both internal and external indicators.

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