The efficiency of accounting service provisionPeter Barrar; Douglas Wood; Julian Jones; Marco Vedovato
doi: 10.1108/14637150210428925pmid: N/A
The paper uses a procedure called data envelopment analysis (DEA) to compare internal against external (outsource) efficiency in the delivery of finance function activities. The approach allows a direct comparison between the in-house efficiency of UK small, medium and large companies in managing their accounting activities both with UK outsource contractors and also against the rather larger and more numerous contractors observed in Italy. The paper finds that, through comparative advantages, outsourcing presents a more efficient solution for the management of very small firm accounting than internal provision. Furthermore, there is evidence that substantial scale benefits continue to be available to outsource contractors, while inefficiency on internal provision is mainly technical. The paper concludes that outsourcing provision is likely to offer worthwhile savings to small firms, allowing them to shed competitive weaknesses and operate at efficient or best practice levels. At the same time, by converting an internal fixed cost, fixed capacity activity into a flexible, variable cost activity, SMEs have the potential to transform a previously unmanageable activity into an efficient or best practice activity that can grow or contract with the business.
Ubiquitous organization: organizational design for e‐CRMRadoslav P. Kotorov
doi: 10.1108/14637150210428934pmid: N/A
In 1998 J.P. Morgan's analysts forecast that the market for e-CRM (customer relationship management) solutions would grow rapidly. Since then more than 700 e-CRM firms have emerged. The convergence of information technologies caused enterprise information systems providers to add e-CRM functionality to their systems, thus further increasing the number of e-CRM suppliers. The proliferation of e-CRM concepts, models and technologies causes significant confusion and uncertainty. Corporate executives question the economic benefits of investing in multimillion dollar e-CRM projects, ponder about the right business and organizational models for e-CRM, and are uncertain which e-CRM models and technologies will prove both profitable and sustainable over time. With so many failed e-CRM initiatives some executives wonder whether e-CRM is not simply a hype. In the present paper what e-CRM is, from where the economic benefits from investing in e-CRM derive, and the evolution of alternative e-CRM models are elaborated. It is also argued that successful e-CRM projects are not narrowly departmental, but instead organization-wide initiatives. The paper presents a conceptual framework for e-CRM organizational architecture. The findings in the paper are based on e-CRM industry analysis, evaluation and work experience with over 50 e-CRM vendors, and on consulting experience with numerous corporations.
A framework for best practices in electronic commerce awareness creationAnastasia Papazafeiropoulou; Athanasia Pouloudi; Georgios Doukidis
doi: 10.1108/14637150210428943pmid: N/A
The rapid growth of electronic commerce technologies and practices has created a tremendous need for awareness creation for organisations such as small and medium-sized enterprises which seem to lack the necessary information about technology, business practices, investment cost and human capital. Often, the professional organisers of awareness activities are also uncertain about best practice in electronic commerce awareness creation. Thus, although a number of initiatives have taken place in Europe, they have failed to produce the expected results. This paper describes how a project funded by the European Commission (WeCAN) defined and evaluated a number of awareness models in electronic commerce in order to support organisations involved in awareness creation such as chambers of commerce, consulting companies and higher educational institutions.
B2B‐enhanced supply chain process: toward building virtual enterprisesMike Serve; Dave C. Yen; Jyun‐Cheng Wang; Binshan Lin
doi: 10.1108/14637150210428952pmid: N/A
Successful supply chain management requires a change from managing individual functions to integrating activities into the key supply chain process. The advantages far outweigh the effort involved in accessing the final product; a seamless supply chain that operates fluidly and benefits the entire chain. In this paper, the merit of supply chain and B2B is discussed, and the impacts on each other identified. With the groundwork built, the concept of B2B marketplaces as the participating units in a supply chain process in order to enhance the business process is employed. Virtual enterprises can use this extended form of supply chain as its building-blocks.
Unleashing the integration potential of ERP systems The role of process‐based performance measurement systemsSergio Beretta
doi: 10.1108/14637150210428961pmid: N/A
Despite the large investments recently made in ERP systems, many companies are beginning to admit that the real impact of ERPs on management styles and practices is actually well below expectations, especially on the front of organizational integration. It is argued that ERP systems possess integrating capabilities only at a potential stage: their simple physical implementation is not enough to activate their inner potentialities. ERP systems can enact substantial organizational integration, only if they rely on a sound business process architecture. When the process dimension is absent from the implementation, the integration potential of ERP systems is frozen. It is argued that this situation can be unfrozen by making processes visible: the introduction of a process-based performance measurement system can help to unleash the power of integration, by making the processes visible to people.
The development of e‐commerce in Singapore The impact of government initiativesBusli Chan; Suliman Al‐Hawamdeh
doi: 10.1108/14637150210428970pmid: N/A
With the advent of Internet technology and its rapid growth during the last few years, electronic commerce has become an increasing reality. While e-commerce still constitutes a small part of many countries' economies, it is seen by many as an opportunity to reduce cost and improve productivity. This is true, as many economies are transferring themselves into knowledge-based economies, where information and innovation are the competitive instruments. Singapore as a small country with limited natural resources realized the importance of the new economy and the need to position itself as an information and knowledge hub in Asia. The government has taken an active role in the establishment of an e-commerce infrastructure. The government's vision is to build a premier service hub in the region with global orientation, and focusing on new high growth hub services. This paper reviews the development of e-commerce in Singapore and studies its impact on the development of the information society in Singapore.
The knowledge of coordination for supply chain integrationTogar M. Simatupang; Alan C. Wright; Ramaswami Sridharan
doi: 10.1108/14637150210428989pmid: N/A
Increasing competition due to market globalisation, product diversity and technological breakthroughs stimulates independent firms to collaborate in a supply chain that allows them to gain mutual benefits. This requires the collective know-how of the coordination mode, including the ability to synchronise interdependent processes, to integrate information systems and to cope with distributed learning. However, research into coordination has paid little attention to acknowledging different modes of coordination. This study promotes the notion of mutuality and the focus of coordination in order to establish a comprehensive taxonomy of coordination modes. Four different modes of coordination have been identified: logistics synchronisation, information sharing, incentive alignment, and collective learning. The knowledge of coordination is then proposed as an explicit understanding about key drivers of coordination modes that have positive impacts on supply chain performance. This paper also presents a research agenda.