1,720,992 research outputs found

    Purchasing price assessment of leverage items: A Data Envelopment Analysis approach

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    In the Kraljic Portfolio Matrix (KPM), ‘leverage’ items are purchases with a strong financial impact but limited associated risk. For these items, the priority for the buyer is to exploit the full purchasing potential, purchasing the items with the lowest price compared to their value attributes, i.e. the features appreciated by the customer. Despite the financial importance of such purchases, practical approaches able to support buyers in assessing their purchasing prices in a value-based perspective are still lacking. Therefore, this paper develops a three-step Data Envelopment Analysis-based approach (PPA-DEA) to assess the purchasing price of ‘leverage’ items according to their value attributes. The approach is then tested on two supply categories of an Italian mechanical company. The results show that PPA-DEA is capable of providing focused insights and supporting effective managerial actions. At the same time, the most relevant issues in implementing the approach are pointed out. From the theoretical point of view the study provides a contribution to the literature on supplier selection and assessment applied to purchasing portfolio models by developing an innovative approach to taking tactical decisions on ‘leverage’ products and services. From the practical point of view, PPA-DEA, albeit with a single case study, proves to be a “parsimonious” approach, easy to apply and able to provide concrete results

    Performance management in bank branches: a multivariate approach to efficiency measurement.

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    Management Accounting Research Group Conference (MARG Conference 2016) – 24-25 November 2016 – Aston Business School, England

    Managing performance of bank’s branches: a multivariate approach to efficiency measurement

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    10th International Management Control Research Conference (MCA Conference 2016) – 6-7 September 2016 - University of Antwerp, Belgium

    The quest for business value drivers: applying machine learning to performance management

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    The paper explores the potential role of Machine learning (ML) in supporting the development of a company's Performance Management System (PMS). In more details, it investigates the capability of ML to moderate the complexity related to the identification of the business value drivers (methodological complexity) and the related measures (analytical complexity). A second objective is the analysis of the main issues arising in applying ML to performance management. The research, developed through an action research design, shows that ML can moderate complexity by (1) reducing the subjectivity in the identification of the business value drivers; (2) accounting for cause-effect relationships between business value drivers and performance; (3) balancing managerial interpretability vs. predictivity of the approach. It also shows that the realisation of such benefits requires a combined understanding of the ML techniques and of the performance management model of the company to frame and validate the algorithm in light of the context in which the organisation operates. The paper contributes to the literature analysing the role of business analytics in the field of performance management and it provides new insights into the potential benefits of introducing an ML-based PMS and the issues to consider to increase its effectiveness

    Business Performance Analytics in the Banking Industry: evidence from the field

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    10th Conference of the Performance Measurement Association (PMA Conference 2016) - Performance Measurement and Management: New Theories for New Practices – 27-29 Giugno 2016 - Edinburgh, Scotlan

    Innovative value-based price assessment in data-rich environments: Leveraging online review analytics through Data Envelopment Analysis to empower managers and entrepreneurs

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    This work introduces, develops, and empirically applies an innovative approach aimed at assessing selling prices based on the value perceived by the customers, as measured by electronic word-of-mouth (eWOM) in the guise of online reviews. To achieve this aim, it applies a constant return to scale Data Envelopment Analysis (DEA) approach where the price is the input, and the value attributes are the outputs measured through eWOM in the form of online reviews. We empirically apply the model to the hotel sector by considering both the prices and the service attributes (i.e., staff, location, cleanliness, comfort, facilities and free wi-fi) of 364 hotels based in two leading Italian tourism destinations: Milan and Rome. Our findings suggest that online review analytics can be suitably embedded into analytical models to assess prices. The index developed innovatively supports value-based pricing by means of online review analytics and it is easy-to-perform, and parsimonious as it is based on widely available information on the Internet

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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