Abstract. Drawing on sociocultural discourse analysis and argumentation theory, we motivate a focus on learners' discourse as a promising site for identifying patterns of activity which correspond to meaningful learning and knowledge construction. However, software platforms must gain access to qualitative information about the rhetorical dimensions to discourse contributions to enable such analytics. This is difficult to extract from naturally occurring text, but the emergence of more-structured annotation and deliberation platforms for learning makes such information available. Using the Cohere web application as a research vehicle, we present examples of analytics at the level of individual learners and groups, showing conceptual and social network patterns, which we propose as indicators of meaningful learning.

Purpose – The purpose of this paper is to set out a methodological framework to investigate how the integration of an activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare organizations in identifying the inefficiencies related to their diagnostic therapeutic pathways (DTP) and related reengineering interventions. Design/methodology/approach – The BPM-ABC methodological framework has been applied to the case of a specific surgery pathway, at the Orthopaedic Division of a University Hospital in Italy. Findings – The case-study described in the paper points out: first, how the Business Process Management (BPM)-ABC methodology is able to produce significant information about consumed resources and the costs of the activities, useful to highlight opportunities for DTPs improvement; second, the barriers related to a pre-existing accounting system based on cost centres that can hinder the implementation of the BPM-ABC model. Practical implications – The case study points out the role of the ABC as a management tool for supporting decision-making processes. The ABC allows inferring information for two purposes. First, ABC supports a cost containment process as it allows highlighting the most cost-consuming activities and resources. Second, the ABC allows identifying reengineering paths, distinguishing between incremental and radical ones. Originality/value – This study represents a remarkable reference raising the awareness of the pivotal role accounting systems play in the management of the organizational processes.

Purpose This manuscript discusses the main findings gathered through a systematic literature review aimed at crystallizing the state of art about evidence-based management (EBMgt) in healthcare. The purpose of this paper is to narrow the main gaps in current understanding about the linkage between sources of evidence, categories of analysis and kinds of managerial decisions/management practices that different groups of decision-makers put in place. In fact, although EBMgt in healthcare has emerging as a fashionable research topic, little is still known about its actual implementation. Design/methodology/approach Using the Scopus database as main source of evidence, the authors carried out a systematic literature review on EBMgt in healthcare. Inclusion and exclusion criteria have been crystallized and applied. Only empirical journal articles and past reviews have been included to consider only well-mature and robust studies. A theoretical framework based on a “process” perspective has been designed on these building blocks: inputs (sources of evidence), processes/tools (analyses on the sources of evidence), outcomes (the kind of the decision) and target users (decision-makers). Findings Applying inclusion/exclusion criteria, 30 past studies were selected. Of them, ten studies were past literature reviews conducted between 2009 and 2014. Their main focus was discussing the previous definitions for EBMgt in healthcare, the main sources of evidence and their acceptance in hospitals. The remaining studies (n=20, 67 percent) were empirical; among them, the largest part (n=14, 70 percent) was informed by quantitative methodologies. The sources of evidence for EBMgt are: published studies, real world evidence and experts’ opinions. Evidence is analyzed through: literature reviews, data analysis of empirical studies, workshops with experts. Main kinds of decisions are: performance assessment of organization units, staff performance assessment, change management, organizational knowledge transfer and strategic planning. Originality/value This study offers original insights on EBMgt in healthcare by adding to what we know from previous studies a “process” perspective that connects sources of evidence, types of analysis, kinds of decisions and groups of decision-makers. The main findings are useful for academia as they consolidate what we know about EBMgt in healthcare and pave avenues for further research to consolidate this emerging discipline. They are also useful for practitioners, as hospital managers, who might be interested to design and implement EBMgt initiatives to improve hospital performance.

In this paper we present a model based on activity based costing and analytic hierarchy process to assess the impact of individual competencies on value creation and its application to a case study of a small manufacturing firm. Namely, our model is designed to support managers to deal with the following concrete situation: suppose that a company has decided to acquire a new type of equipment/technology to improve a process and deliver a superior performance to its customers, and suppose that this change requires in turn the acquisition of one or more individual competencies. Our model will support managers to answer to these questions: what is the cost of acquiring the new competence compared with the value generated by the improved process? Is it preferable to develop the competence internally or to acquire it on the market? In general, we argue that the proposed method can support managers to lay out a systematic description of the problematic link between individual competencies, organisational capabilities and critical market performances. Through the development and application of an analytical tool, this work intends to contribute to bridge the literature on the evaluation of individual competencies with the strategic interpretation of production competencies as organisational distinctive assets for value creation and as sources of sustained competitive advantage