The Potential of Integrated Urban Deposit Modelling as a Cultural Heritage Planning Tool

Researchers investigating human settlements from an archaeological perspective have long recognized that the urban landscape provides a particular set of challenges and demands. Building on the formative Arup study [Ove Arup and Partners (1991) York Development and Archaeology Study (London: English Heritage)], urban deposit modelling as a heritage planning tool has been developed for some time; however, its use has not become widespread. There are however recent intellectual and technical developments that enhance integrated deposit modelling and reveal potential as a curatorial tool for the management of the historic environment. These relate to three key developments: the improvement and enhancement of 3D modelling and visualization techniques, conceptual changes around categories such as ‘made ground’ and the formation of research agendas for the urban historic environment. This paper will explore an example of the difficulties inherent in combining differently scaled datasets whilst also outlining the potential and the significance of urban deposit modelling in, often deeply stratified, historic northern European cities.     

Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective

The article builds on the current debate on how accounting tools can assist top management teams to manage their resources, while communicating a variety of data and information about value creation to their stakeholders. Within this debate, the study focuses on a recent tool for corporate reporting, the Integrated Reporting (〈IR〉), and investigates its utility to support the development of a holistic model for managing strategic resources to create value. To operationalize the 〈IR〉 according to this perspective, the article combines 〈IR〉 with the Dynamic Resource-Based View (DRBV) of the firm on the basis of their common idea that strategic resources are interconnected and have to be managed with the collaboration of all stakeholders in order to inform governance actions and create value with a holistic perspective. For the two case studies analyzed, the information provided by the two organizations’ 〈IR〉 is specifically organized and re-framed using “resource mapping”, which is a DRBV-based visual and analytical technique representing the causal relationships between resources and governance actions. In this way, we not only aim to re-organize and visualize existing information into a new form, but we also expect to describe and communicate the dominant logic in the business and the leverage points where the value creation process lies, supporting the usefulness of Integrated Reporting as a management and governance tool.

     

Reengineering of a supply chain management system: A case study

A business process reengineering (BPR) project concerning a supply chain management (SCM) system of a heavy machinery manufacturing company has been discussed in this paper. The BPR implementation process model has been described. The principal objective of this project has been to bring about radical changes in the mind sets, management styles and systems of a very mature but large organization in India. The implementation process has been very successful because the model has been explored by an organizational development initiative. BPR is both feasible and worthwhile in business only when ideas and ideals are put willingly in practice; and is practised in a collaborative mode to get closer to the people, especially at the floor level, and to customers and suppliers.     

Creating and sustaining competitive advantage in collaborative systems: The what and the how

Initially this paper asks two questions: In order to create and sustain competitive advantage through collaborative systems WHAT should be managed? and HOW should it be managed? It introduces the competitive business structure and reviews some of the global trends in manufacturing and business, which leads to focus on manage processes, value propositions and extended business processes. It then goes on to develop a model of the collaborative architecture for extended enterprises and demonstrates the validity of this architecture through a case study. It concludes that, in order to create and sustain competitive advantage, collaborative systems should facilitate the management of: the collaborative architecture of the extended enterprise; the extended business processes and the value proposition for each extended enterprise through a meta level management process. It also identifies areas for further research, such as better understanding of: the exact nature and interaction of multiple strategies within an enterprise; how to manage people/teams working along extended business processes; and the nature and prerequisites of the manage processes     

Governing the Circular Economy in the City: Local Planning Practice in London

ABSTRACT

There is interest in the circular economy as a framework for transition from a linear take-make-dispose model of production and consumption, to a circular model which decouples economic growth from resource consumption. However, there is limited understanding of how that applies to the city through governance lens. This paper examines evidence from 28 municipalities in London to unpack the ‘government’ and ‘governance’ of circular economy in the city. It examines the ‘governmentality’ of circular economy in planning practice and reflects on what austerity localism and scalar politics might mean for the planning and governance of circular economy in cities.     

Corporate governance as custodianship of the business model

Recently businesses have been encouraged to discuss their business models in their annual reports as a means of communicating their future intentions to readers of their financial statements. At the same time, corporate governance has continued to be a focus of attention. In this paper we set out the view that a useful way of regarding corporate governance is that of custodianship of the business model—by which we mean that the directors are responsible for sustaining and developing a company’s business model. A comparison of corporate governance and the activities required to sustain and develop the business model shows them to be essentially the same. A business model view has the advantage that it unifies the compliance and monitoring aspects of governance with the advisory and strategy-setting roles of directors, roles that have sometimes been seen as conflicting. Viewing corporate governance from a business model perspective highlights aspects of board responsibilities that are not explicitly recognised in the UK Corporate Governance Code and may have been neglected in the prevailing emphasis on compliance, but which are intimately connected to both network relationships and corporate culture which are now becoming a source of concern.     

Data-driven operations management: organisational implications of the digital transformation in industrial practice

Abstract

The ongoing digital transformation on industry has so far mostly been studied from the perspective of cyber-physical systems solutions as drivers of change. In this paper, we turn the focus to the changes in data management resulting from the introduction of new digital technologies in industry. So far, data processing activities in operations management have usually been organised according to the existing business structures inside and in-between companies. With increasing importance of Big Data in the context of the digital transformation, the opposite will be the case: business structures will evolve based on the potential to develop value streams offered on the basis of new data processing solutions. Based on a review of the extant literature, we identify the general different fields of action for operations management related to data processing. In particular, we explore the impact of Big Data on industrial operations and its organisational implications.     

Family Business Performance from a Governance Perspective: A Review of Empirical Research

Given the complexity of the family business phenomenon, empirical research has still reached no consensus on whether family control is beneficial or detrimental to firm performance. To shed new light on this issue, this paper covers more than 350 articles published in 37 top finance and management journals. More specifically, it provides an in‐depth analysis of the family business governance system in three steps. First, after examining the various family business definitions and measures of performance used in empirical research, the authors discuss the findings on the direct effect of family control on performance in different geographical regions. Second, the authors pay special attention to the choice of ownership structures by business families and analyse how family owners influence strategic decisions faced by their corporations, including the succession process. Finally, the authors explore the interaction of family control with other governance devices to gain a better understanding of family firms' corporate decision‐making and performance. The holistic approach highlights the need to contemplate the multiple relations that exist among the various governance dimensions of family firms to explain their unique performance. In addition to enhancing understanding of family business conduct, the authors emphasize the need to go beyond the borders of the family firm to identify its external antecedents and consequences. By integrating the finance and management perspectives and analysing the theoretical frameworks and methodologies used in these disciplines, the review highlights the need for interdisciplinary collaboration to advance family business research and thus to consolidate it as a distinctive academic field.     

Knowledge generation and governance in management research

We consider how historical developments led to an emphasis on positivistic research approaches in business schools, and we explain how alternative assumptions could be the basis for academic management knowledge. We then discuss the governance structures journals use to determine which articles to publish and how reviewer motivations may influence these processes. Given this academic research and publishing context, we argue that it is not surprising that management research relevant for management practice receives little support. We propose changes to encourage more innovative research that offers stronger ties between management research and practice.     

Income Shifting in Italian Business Groups and some Governance Implications

This paper explores the relationship among group control, financial reporting strategies and governance implications in the pursuit of domestic tax planning. A very large number of papers deals with international tax planning in multidivisional enterprises, but very few are devoted to exploring significant incentives for national business groups to engage in tax planning strategies. In this paper we propose a one-period model relating to the tax incentives of income shifting in Italian business groups. We show that, given the total amount of expected earnings before taxes and the dividends received by the firms belonging to a business group, an optimal solution to the problem of minimizing the group tax burden exists. The optimal solution involves a gain in value for the group as a whole; nevertheless, since in business groups ownership is often differentiated among shareholders (often because of the separation between ownership and control), income shifting may determine wealth transfers, often in favor of the controlling shareholder. We therefore analyze the management and governance implications of such income shifting, for both shareholders and stakeholders (i.e. managers). This revised version was published online in July 2006 with corrections to the Cover Date.     

Reviewing Implications of Urban Growth Management and Spatial Governance in the Global South

ABSTRACT

Urban containment policies have been applied in the global north as a strategy towards creating compact urban development. In the south the urban growth management discourse have been part of planning practice for the past three decades. There are however several reasons, both structural and political that have contributed to its limited success. The purpose of the research is to review practices of growth management in the south in an attempt to find lessons from the implementation of different mechanisms. The study focuses on the challenges of growth management mechanisms and its associated spatial governance approaches.     

The soft side of knowledge transfer partnerships between universities and small to medium enterprises: an exploratory study to understand process improvement

Abstract

The study explores the soft side of knowledge transfer partnerships between universities and small to medium enterprises (SMEs), a topic which is often neglected in the knowledge management literature. The aim of this paper is to uncover the issues which emerge during formation of a partnership between heterogeneous organizations and universities. In addition, the study unfolds the criticalities of typical process improvement capability that supports the knowledge transfer partnerships between universities and SMEs. Using multiple cases, this study unravels the dominant elements that influence knowledge transfer process development, governance, implications and responsibilities. The major contribution of this study is the development of a framework based on empirical evidence using three knowledge transfer partnerships (KTPs) which illustrates the way in which soft factors in knowledge transfer partnership phases may have an impact on success or failure of university–industry collaborations for innovation.     

Network governance in the heritage ecology

This article examines an AHRC ‘Co-Design and Co-Production’ project focussed on the decision-making processes within the ‘heritage ecology’. The project involved three UK universities and a range of heritage institutions and community organisations. The project set out to empower community organisations through an emphasis upon deliberative democracy. Heritage is conceptualised as public value because it is used to define identity and belonging in civil society. Network governance theory is used to characterise the operational capabilities and the decision-making environment in the heritage ecology. The article argues that the public value of heritage is realised through network governance when ‘human elements’, such as emotional value are authentically and legitimately represented in deliberative processes.     

数字货币时代的商业模式讨论--基于双案例的比较研究

本文运用对比案例分析法,选取Steemit论坛和知乎论坛作为分析对象,探究了使用数字货币与否对同一行业组织的商业模式及其创新有什么影响。本文以商业模式画布为蓝本,通过对比数字货币背景下商业模式在价值主张、价值创造、价值传递、价值网络和价值实现五个方面的差异,探究数字货币时代下商业模式的创新影响,以及商业模式不同价值元素间新的构成秩序。本研究分析了选取案例商业模式中的不同对应元素,并给出了以下三个针对数字货币和商业模式的新命题:第一,数字货币在价值创造过程中联结利益主体;第二,数字货币起到了模糊价值网络边界的作用,从而促进构成新的治理模式;第三,使用数字货币可以在价值实现过程中完成利润重新分配。最后,文章认为数字货币情景下商业模式中不同价值元素的交互关系,呈现出以客户关系为核心的共同价值创造和共同价值实现的新秩序。     

How to govern business services exchanges: Contractual and relational issues

With firms concentrating on core competencies, more emphasis has been placed on outsourcing and dealing with external sourcing agents. This has led to a stronger academic focus on buyer–seller exchanges and the corresponding mechanisms for governing these exchanges. This paper gives an overview of previous research investigating the exchange governance phenomenon based on transaction cost theory or co‐operative interorganizational relationships. The results reveal that few research studies have investigated the overall picture of exchange governance, including both contractual and relational governance and taking into account antecedents as well as performance outcomes of the governance mechanisms involved. Moreover, despite the service‐dominant logic shift, limited attention is given to specific service characteristics and their impact on exchange governance. This paper attempts to meld economic and social related antecedents into a model with regard to exchange governance in business services settings. Contractual and relational governance issues and their impact on performance outcomes are also considered. The resulting model indicates that to govern business services exchanges efficiently, more emphasis should be placed on behavioral uncertainty, human and process asset specificity and contractual governance. The paper concludes by discussing several directions for future research.     

From Decolonization to Postcolonial Management: Challenging Heritage Administration and Governance in New Zealand

In the 1990s, we witnessed the rise of a new form of management over cultural affairs in the Americas and Oceania as their respective indigenous populations strove for greater participation in governance. This article illustrates the characteristics of this new current in the public sector by examining recent innovations in heritage administration and governance in New Zealand. In particular, this paper deals with organizational, managerial, and professional practices in New Zealand??s cultural sector by focusing on the Museum of New Zealand and the partnership between the Ministry for Culture and Heritage and the indigenous M??ori community.     

Experimental evidence on external auditor reliance on the internal audit

With the revised version of ISA 610 (revised 2013), external auditors now face both requirements and guidance addressing their responsibilities when relying on the internal audit function (IAF). The reliance decision of an external auditor has important economic consequences and implications for the efficiency and effectiveness of the annual audit. Using an experimental design, we explore how German external auditors’ reliance decisions regarding the IAF are affected by varying levels of environmental factors, like client business risk, effectiveness of the internal control system, and quality of the corporate governance. Furthermore, the experiences of external auditors in collaborating with an IAF are taken into consideration. The results indicate main effects for each factor and a two-way interaction between the effectiveness of the internal control system and the quality of corporate governance. Specifically, a strong internal control system can compensate for weaknesses in corporate governance with respect to the confidence of external auditors in the IAF. Also, the type of audit procedure influences the willingness of auditors to rely on the IAF, and the inherent risk of the examined transaction strengthens the negative impact of client business risk on the reliance decision. Moreover, past experiences of external auditors with an IAF have a significant impact on their reliance decision. Overall, the findings suggest that organizations can foster internal–external auditor coordination by enhancing corporate governance effectiveness and strengthening the internal control system.

     

Hurricane Katrina, the Crisis of Leadership, and Chaos Management: Time for Trying the ‘Surprise Management Theory in Action’

Four years have gone by since the historic Hurricane Katrina hit and drowned the city of New Orleans and caused a massive crisis of, and a global case of grand failure in, governance, leadership, and public management. Advancing on an earlier work published in Public Administration Review (Farazmand 2007), in which a global case of grand failure was established with several lessons drawn for future crisis management, this article argues further for developing and applying a theory of ‘surprise management’ to manage future crises and chaotic situations. Crises are borne out of natural and human made disasters, catastrophes, revolutions, and rapidly changing emergencies. Surprise management is the best approach to managing or coping with crises and crisis driven emergencies.     

Spatial Planning and the Traditional Settlements Management: Evidence from Visibility Analysis of Traditional Settlements in Cyclades,Greece

ABSTRACT

Traditional settlements constitute part of the cultural heritage and their preservation is an important priority, acknowledged in the present study as a multidisciplinary, multi-scale and complex issue. This study quantifies the visual impact of traditional settlements in Cyclades that arise from structures which are considered to create pressure on the island landscape and negative visual impact. These structures disrupt the landscape continuity; they are both incongruous with the dominant local scale and incompatible with the forms and shapes that are appropriate on the Cyclades islands. This paper examines these issues in the context of the management of insular traditional settlements within the Greek spatial planning framework.     

Beyond the “silo view” of strategic management and corporate governance: evidence from Fiat,Telecom Italia and Unicredit

While corporate governance and strategic management have for a long time suffered from artificial separation and, therefore, generally been tackled in a secluded manner, their combined organizational impact makes them stringently related to one another in the firms’ evolution. In this paper, we argue that, transcending the “silo view” of corporate governance and strategic management, time has come to acknowledge that, depending on circumstances and time periods, within a firm is possible to detect the relative dominance of corporate governance over strategic management, rather than the leadership of strategic management over corporate governance. Drawing on a contingency approach, we dissect the relationships (and the mechanisms that control it) between the strategic function (i.e., which defines the firms’ strategy and supervisions its implementation) and the governance function (i.e., the congruence assessment between the firm strategy selected and the interests of the ownership and of other relevant stakeholders represented in the board of directors and the effectiveness appraisal of the entrepreneurial action). Then, by performing a thorough retrospective qualitative analysis of three relevant case-histories of Italian firms (Fiat, Telecom Italia and Unicredit) operating in three different industries (automobile, banking and telecommunications), we surmise that, either in corporate governance (board) oriented or in strategic management (CEO) oriented companies, the ‘real’ problems arise when the quality of corporate governance or strategic management is poor. Interestingly, we eventually suggest to adopt a value-based approach to the relationship between corporate governance and strategy that may fruitfully complement the contingency perspective taken at the onset of the work.