How an industry standard may enhance the mediating capacity of calculations: Cost of ownership in the semiconductor industry

Wouters, Marc; Sandholzer, Maximilian

doi:10.1016/j.mar.2017.09.001

Cited by 4 publications

(5 citation statements)

References 53 publications

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“…Bisnis, bagaimanapun merupakan sebuah keniscayaan dalam kehidupan komunitas manusia. Artinya semua makhluk manusia, apa pun strata sosialnya, di mana pun dan kapan pun mereka hidup tidak mungkin lepas dari aktivitas bisnis sebagai instrumen untuk memenuhi kebutuhan hidupnya (Bay, 2018;Fogarty & Jones, 2014;Wouters & Sandholzer, 2018). Dalam dunia bisnis akuntansi kerap disebut sebagai bahasa bisnis (business language).…”

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Budaya Persaudaraan Khas Madura Dalam Pengelolaan Bisnis Besi Tua

Nurhalimah

Setiawan

Haryadi

2019

jamal

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ini bertujuan untuk mengungkap pengelolaan keuangan pada sebuah entitas bisnis di bidang jual beli besi tua, serta nilai-nilai budaya yang terkandung di dalamnya. Etnometodologi digunakan sebagai metode analisis. Hasil riset menunjukkan bahwa modal usaha diperoleh dari pihak lain dalam bentuk pinjaman berdasarkan ikatan kekeluargaan dan saling percaya yang tinggi. Selain itu, pro ses transaksi, baik pembelian maupun penjualan, didasarkan atas na luri, pengalaman, dan keberanian menanggung risiko kerugian. Pada sisi lainnya, pencatatan dilakukan cukup hanya dengan pengingat terbatas dan menjaga rasa saling percaya antarpihak terkait.

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Budaya Persaudaraan Khas Madura Dalam Pengelolaan Bisnis Besi Tua

Nurhalimah

Setiawan

Haryadi

2019

jamal

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“…Paced vitality is a concept that contributes to wider reflections on boundary object literature (Star and Griesemer, 1989;Bowler and Star, 1999;Leigh Star, 2010) and its specific application to accounting (Briers and Chua, 2001;Laine et al, 2016;Arena et al, 2017;Arnaboldi et al, 2017a;Wouters, and Sandholzer, 2018). Paced vitality can be seen as a new feature of boundary infrastructure in the digital age, where continuous updating and object vitality are critical matters.…”

Section: Discussionmentioning

confidence: 99%

“…The use of boundary objects in accounting studies has grown in recent years (Briers and Chua, 2001;Laine et al, 2016;Arena et al, 2017;Arnaboldi et al, 2017a;Wouters and Sandholzer, 2018). When interpreting the changing role of accountants in the context of selfservice BI implementation, two streams dealing with the concepts of boundary infrastructure and of boundary spanning are particularly relevant.…”

Section: Conceptual Perspectivesmentioning

confidence: 99%

“…Flexibility is another key element of boundary objects (Briers and Chua, 2001;Laine et al, 2016;Arnaboldi et al, 2017a;Wouters and Sandholzer, 2018), enabling them to become "tools" central to the directors' work and put under discussion the role of specialised professionals, in this case primarily, the accountants. When the directors found that they could easily adapt the dashboard visualisations to meet their own requirements, it became clear that the business-advisory role of accounting had lost value in their eyes:…”

Section: From a Tool To A Boundary Object: Business Intelligence Becoming Centralmentioning

confidence: 99%

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On the relevance of self-service business intelligence to university management

Arnaboldi

Robbiani

Carlucci

2020

JAOC

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Purpose Nearly 40 years since they first appeared, there is renewed interest in dashboards, engendered by the diffusion of business intelligence (BI) desktop software, such as Power BI, QlikView and Tableau, denoted collectively as “self-service” BI. Using these commodity software tools, the work to construct dashboards apparently becomes easier and more manageable and no longer requires the intervention of specialists. This paper aims to analyse the implementation of this kind of commodity dashboard in a university, exploring its role in performance management processes and investigating whether the dashboard affects the organisation (or not). Design/methodology/approach This paper focusses on an action research project developed by the authors, where the objective was to design and implement a dynamic performance measurement tool fitting the needs of department directors. The three authors were all involved in the project, respectively, as project manager, dashboard implementation manager and accounting manager of the studied organisation. Findings The results reveal a specific but complex change to the procedures and outcomes in the organisation studied, where the dashboard becomes a boundary infrastructure, thereby reviving technical and organisational problems that had been latent for years. Originality/value In this paper, the authors contribute to the debate on the digital age and the role of accounting with their exploration into the “revolution” of self-service BI tools. The democratisation and flexibility of these instruments put into discussion two core and somewhat controversial functions of accounting: data integration and personalised reporting.

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“…In recent years, the issue of increasing performance has received extensive attention (Wouters & Sandholzer, 2018). The theory suggests that organizations have been trying to identify new ways to increase their efficiency and guarantee the successful execution of critical business processes, to ensure a competitive edge in a particular market (Shafer et al, 2005).…”

Section: Evolution Of Bpmmentioning

confidence: 99%

Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing

et al. 2021

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This article demonstrates, on one hand, how organizations are able to optimize their business processes to streamline their activities and, on the other hand, how performance can be enhanced by using the target cost method in a construction project. Based on the analysis of national and international literature, the authors carried out a quantitative and qualitative study based on a questionnaire containing a set of four questions aimed at highlighting the issues mentioned in the launched objectives. Business process-specific steps in a construction project are described and analyzed. The case study outlines how to optimize business processes by using Swimlane charts and how to reduce operating costs by applying the target cost method. The article concludes with our conclusions about the real benefits of optimizing business processes in a construction project by using the target cost method and increasing the performance of entities in this field.

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How an industry standard may enhance the mediating capacity of calculations: Cost of ownership in the semiconductor industry

Cited by 4 publications

References 53 publications

Budaya Persaudaraan Khas Madura Dalam Pengelolaan Bisnis Besi Tua

Budaya Persaudaraan Khas Madura Dalam Pengelolaan Bisnis Besi Tua

On the relevance of self-service business intelligence to university management

Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing

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