This article proposes an agent-based model to support the development of self-sustaining regional innovation systems (RIS). The model is the base of a computational laboratory, CARIS (Complex Adaptive Regional Innovation System), which aims at evaluating the self-sustainability of RIS and at investigating what are the resources, competencies and mechanisms able to trigger powerful innovation and economic growth processes. Such a topic is particularly interesting for the so-called lagging regions, which, notwithstanding noticeable policy interventions, have been unable to significantly improve their innovation performances. Results of this study show that the exploration capacity, the propensity to cooperation, and the endowed competencies of actors belonging to a region could be considered as key aspects in affecting the regional innovation performance. This means that policy-makers should (i) incentivize investments in research and development activities both at the public and private levels; (ii) support public-private partnerships; (iii) enhance national and regional university systems; and (iv) increase the number of researchers employed both in the public and private sectors. In the next future, the CARIS laboratory could be adopted as policy support instrument to evaluate how much effective are current innovation policies and what are the most effective ones to reassess the current patterns.
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.
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
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