87,196 research outputs found
The causal relationships between performance drivers and outcomes: Reinforcing Balanced Scorecards’ implementation through System Dynamics models
No full textPurpose – The purpose of this paper is to speculate on the potentials of the system dynamics methodology to contribute to the balanced scorecard (BSC) design and implementation by producing a detailed causal relationships model that links strategic and operational objectives in a more accurate
and effective way.
Design/methodology/approach – The work is based on the methodological principles and the operational tools provided by the system dynamics methodology and the BSC framework.
Findings – One of the main areas that both the relevant literature and Kaplan and Norton identified as critical in developing the original BSC framework is related to the identification and the
quantification of “causal relationships” across the BSC, and to the subsequent opportunity to use a mathematical-computer model to test and simulate such assumptions and their impacts on strategy implementation. Such issues are addressed in this paper.
Practical implications – The paper provides information and consideration on how to model and assess causality and cause-and-effect relationships in BSC environments. Subsequently, it provides some reflections on the contribution of the system dynamics methodology for the design and implementation of the BSC
BUSCO analysis.
No full textBUSCO (Benchmarking set of Universal Single-Copy Orthologues) result for included genomes and transcriptomes. The sequence of a BUSCO gene can be found complete or fragmented in each genome and it can be found once (single copy), more than once (duplicated) or not found (missing). Included genomes are: European eel (Anguilla anguilla), Japanese eel (Anguilla japonica), Asian arowana (Scleropages formosus), zebrafish (Danio rerio), northern pike (Esox lucius), spotted gar (Lepisosteus oculatus), fugu (Takifugu rubripes), platyfish (Xiphophorus maculatus) and Atlantic salmon (Salmo salar). Included transcriptomes: European eel, Japanese eel, northern pike, elephantnose fish (Gnathonemus petersii) and silver arowana (Osteoglossum bicirrhosum).</p
Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices
No full textThis paper explores the craft of visual accounts in corporate reporting practices through an arts-inspired perspective. We research the subtle mechanisms underpinning the craft of visual accounts since their preparation phase, as these accounts engage with the emotional sphere of their preparers, including the fear and the power struggles surrounding the preparers’ role within the organization. We rely upon an artistic line of inquiry based on baroque art to unpack the voids and absences underpinning accounting visualizations. By drawing on this lens, we examine the case of a large European bank where we investigate the craft of visual accounts in corporate reports from the perspective of the preparers of these accounts. We extend prior studies on the visual and emotional dimensions of accounting by showing that the craft of visual accounts evolves as the preparers of these accounts experience voids in the meanings that they attempt to represent and the fear of being excluded from their role. We also demonstrate that the mixed emotions of fear and self-celebration, illusion and disillusion experienced by the preparers of accounting visualizations may follow intra-organizational power struggles in between the different organizational roles involved in corporate reporting. In so doing, we reveal how the philosophical underpinnings of artistic movements, such as baroque art, can be drawn upon to critically delve into the power of voids and absences in accounting visualizations
Making sustainability meaningful:aspirations, discourses and reporting practices
No full textPurposeThe purpose of this paper is to explore the enabling role of accounting and reporting practices as discourses about sustainability unfold inside organizations. In particular, the authors investigate how managers attempt to connect the concept of “sustainability” to their specific experience, as they seek to make sustainability meaningful (i.e. filling it with unfolding meaning) through accounting and within particular discursive spaces.Design/methodology/approachThe authors rely upon the case of LOGIC, a large international oil and gas company operating in more than 70 countries worldwide. The authors analyze the evolution of discourses concerning sustainability inside the company, as well as the changing accounting and reporting practices, with a particular focus on integrated reporting.FindingsThe authors show that accounting and reporting practices (such as integrated reporting within LOGIC) provide the conditions for “sustainability”—as a discursive concept—to become meaningful, while evolving themselves as they are attached to this concept. They do so by enabling individuals (the management team within LOGIC) to connect their diverse experiences and aspirations to the concept of sustainability. Rather than filling sustainability with stable meaning, the authors observed that individuals are attracted by the gaps left by accounting representations, leading to the development of new practices and unfolding meanings within specific discursive spaces.Originality/valueMost of the literature on sustainability accounting and reporting practices concentrate on the need for these practices to mirror what companies do about sustainability. Differently, the authors add to the very few studies on “aspirational” reporting that have emphasized the enabling effects of the gap between what companies say and do about sustainability. The authors do so by demonstrating that accounting is “aspirational” not only because it stimulates corporate efforts toward an imaginary better future, but also because it attracts managers’ particular aspirations through its representational gap. The authors show that this gap enables meaningful connections between individuals (their particular experience and aspirations) and “sustainability,” bringing this concept into their specific discursive space and, thereby, leading to the emergence of new practices
Active Filtering of Low Frequency Harmonics in DC/DC Converters for Traction Applications
No full text
Active Filtering for low frequency harmonics in DC/DC converters for traction applications
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