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Articles 1 - 6 of 6
Full-Text Articles in Business
Tdabc Capabilities For Performance Measurement: A Case Study In A Manufacturing Context, Siham Rahoui, Abubakar Ali, John Crowe, Amr Mahfouz
Tdabc Capabilities For Performance Measurement: A Case Study In A Manufacturing Context, Siham Rahoui, Abubakar Ali, John Crowe, Amr Mahfouz
Conference papers
Supply chain costing presents a sophisticated alternative to traditional costing allowing an accurate cost estimation and effective decision making. In exploring different techniques, TDABC was not explored extensively compared to its peers. In addition to the infancy of the technique, there is an on-going debate about the capability of the TDABC specifically in manufacturing context. The present study contributes to the debate by applying TDABC at the logistics function of a manufacturing site and assesses it capability to measure performance in the stated context.
Active Learning In Accounting And The Impact On Student Engagement, Daniel King
Active Learning In Accounting And The Impact On Student Engagement, Daniel King
Conference papers
This paper reports on a range of active learning and online strategies that were introduced into an introductory accounting module. Up until recently the traditional lecture format, where students sit passively and the lecturer delivers the lecture, has been the dominant format in higher education. However, research has shown that formats which provide students with a more active and engaged learning environment result in deeper learning The active learning strategies discussed in this paper were based around an "Active Learning Exercise" where students worked in a cooperative group environment. Before, during and after the "Active Learning Exercise" an additional range …
Linking Effective Whole Life Cycle Cost Data To Parametric Building Information Models Using Bim Technologies, Dermot Kehily, Trevor Woods, Fiacra P. Mcdonnell
Linking Effective Whole Life Cycle Cost Data To Parametric Building Information Models Using Bim Technologies, Dermot Kehily, Trevor Woods, Fiacra P. Mcdonnell
Conference papers
Abstract ̶ This paper demonstrates the capabilities of BIM (Building Information Modeling) in leveraging Whole Life Cycle Cost (WLCC) data requirements to perform WLCC calculations and produce WLLC estimates. The research determines the extent to which WLCC data, such as time, interest rates, escalation rates and real costs can be attached to parametric BIM data to be used effectively to create speedier and more accurate real-time WLLC analysis. Without incorporating WLCC data in the BIM, a complete picture of a construction project’s WLCC cannot be formed from the default outputs of the model. BIM 5D applications such as CostX utilise …
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Busy Boards, Cash Holdings And Corporate Liquidity: Evidence From Uk Panel Data, Valentina Tarkovska
Conference papers
This study examines the effect of board busyness on corporate cash holdings. We offer new insights by evaluating two conflicting views regarding the quality of service that busy directors provide to corporate boards and their impact on decision making. One view is that directors who simultaneously serve on multiple boards improve board decision making ability as they have better experience and bu siness connections (reputational effect).The opposite view is that directors with multiple seats are “too busy to mind the business”, which creates serious agency problems and leads into suboptimal corporate decisions(busyness effect). We analyse a large sample of UK …
Exploring Sustainability Practices And Reporting At Musgrave Group: A Case Study Of An Irish Private Company., Rebecca Maughan, Brendan O'Dwyer
Exploring Sustainability Practices And Reporting At Musgrave Group: A Case Study Of An Irish Private Company., Rebecca Maughan, Brendan O'Dwyer
Conference papers
The purpose of this paper is to present the findings of a case study of a large Irish company, Musgrave Group, which has been engaged in sustainability practices and reporting since the late 1990s. In doing so the paper provides an in-depth account firstly of the internal motivations for the company’s engagement with sustainability practices and reporting and secondly of the process through which the sustainability practice gained internal support and began to be integrated into the day to day activities of the company. The case study of the company involved a series of interviews with key participants in the …
The Nomination And Motivations Of Irish Non-Executive Directors Of Listed Companies, Anna Egan, Rebecca Maughan, Joseph Coughlan
The Nomination And Motivations Of Irish Non-Executive Directors Of Listed Companies, Anna Egan, Rebecca Maughan, Joseph Coughlan
Conference papers
This paper reports the preliminary findings of an empirical investigation into the process of appointing non-executive directors and their motivations behind the adoption of the position. While research into the board of directors has been extensive, little deliberation has been given to the motives of non-executives who choose to sit on boards (Roberts, 2002). Given that the board of directors has been charged with much more responsibility in recent years and is being held to a higher level of accountability than would historically be expected (Donnelly and Kelly, 2005), the choice of non-executives to continue to take up roles on …