Industrial innovation and parallel accounting developments

Sweeting, R.C.; Davies, Ross E.

doi:10.1016/0166-4972(95)96601-o

Cited by 6 publications

(3 citation statements)

References 20 publications

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“…The information provided by ABC’s cost model can facilitate the decisions on how much time, effort, and assets are to be invested for a process-improvement project (Dyas et al , 2015). Also ABC analysis can support process improvement endeavors in identifying value-added activities and non-value-added activities (Agrawal and Siegel, 1998) and ABC can be extended to facilitate business process redesign initiatives (Sweeting and Davies, 1995).…”

Section: How Accounting and Bpm Are Integrated In Current Literaturementioning

confidence: 99%

“…ABC is useful for capturing costs horizontally in line with business processes (Cannavacciuolo et al , 2015). Further, Sweeting and Davies (1995) described how ABC was widely adopted as a part of performance measurement portfolios where cost drivers were amongst the main set of performance measures of organizations. Similarly, Tatsiopoulos and Panayiotou (2000) used ABC to determine the performance indicators that are the drivers of the business process’s costs.…”

Section: How Accounting and Bpm Are Integrated In Current Literaturementioning

confidence: 99%

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Nexus between business process management (BPM) and accounting

Abeygunasekera

Bandara

Wynn

et al. 2018

BPMJ

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Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research. Design/methodology/approach A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed. Findings The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review. Research limitations/implications The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work. Originality/value Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

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Section: How Accounting and Bpm Are Integrated In Current Literaturementioning

confidence: 99%

Section: How Accounting and Bpm Are Integrated In Current Literaturementioning

confidence: 99%

Nexus between business process management (BPM) and accounting

Abeygunasekera

Bandara

Wynn

et al. 2018

BPMJ

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“…Papinniemi [20] quotes [21] who lists the generations of industrial innovations, and how various companies can approach innovation. These approaches are:…”

Section: Are We Really Innovating? An Exploratory Study On Innovation...mentioning

confidence: 99%

Adoption and Benefits of Standardized IT Management Processes: IT Executives Perceptions of ITIL and CobiT

Burgoa¹

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The pursuit of two PhDs was not something I aimed for. Three years ago, the idea of one was challenging enough, and even seemed unreachable. Due to the support of various individuals this has been achieved. I am delighted to have the opportunity to thank you.My heartfelt gratitude goes out to my supervisors, Lutz M. Kolbe, Ernest Jordan and Savanid (Nui) Vatanasakdakul, who challenged, inspired and encouraged me in my path to become an IS researcher. It has been your motivation, guidance and enthusiasm which has helped me achieve this.To my colleagues and friends who have made this journey a memorable one. Thanks for providing a listening ear and valuable feedback. A special thanks goes to Matthias Kiessling, Nils-Holger Schmidt and Anne Matheson.To my parents whose joy and love for academia has shown me the way. I would like to thank my in-laws who helped me feel at home when I was in a foreign land. For your encouragement, believe and love, thank you.And finally, I would like to thank my fiancé. It was because of you that I began this rewarding journey. Your inspiration has taken me through a path that I never knew I would enjoy so much. My life is much better with you in it.

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Summing up approaches to the study of science and technology indicators

Marchi¹,

Rocchi²

1999

Scientometrics

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Industrial innovation and parallel accounting developments

Cited by 6 publications

References 20 publications

Nexus between business process management (BPM) and accounting

Nexus between business process management (BPM) and accounting

Adoption and Benefits of Standardized IT Management Processes: IT Executives Perceptions of ITIL and CobiT

Summing up approaches to the study of science and technology indicators

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