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A Case Study is a particular method
of qualitative
research. Rather than using large samples and following a rigid
protocol to examine a limited number of variables, case study methods
involve an in-depth, longitudinal examination of a single instance
or event: a case. They provide
a systematic way of looking at events, collecting data, analyzinginformation,
and reporting the results.
As
a result the researcher may gain a sharpened understanding of
why the instance happened as it did, and what might become important
to look at more extensively in future research. Case studies
lend themselves especially to generating (rather than testing) hypotheses.
Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts. Accounting is also widely referred to as the "language of business".
Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organization and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.
Auditing is a related but separate discipline, with two sub-disciplines: internal auditing and external auditing. External auditing is the process whereby an independent auditor examines an organization's financial statements and accounting records in order to express an opinion as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles (GAAP), or International Financial Reporting Standards (IFRS), in all material respects. Internal auditing aims at providing information for management usage, and is typically carried out by auditors employed by the company, and sometimes by external service providers.
Accounting/accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors, or owners. The day-to-day record-keeping involved in this process is known as bookkeeping.
The education of an individual human begins at birth and continues throughout life. (Some believe that education begins even before birth, as evidenced by some parents' playing music or reading to the baby in the womb in the hope it will influence the child's development.) For some, the struggles and triumphs of daily life provide far more instruction than does formal schooling (thus Mark Twain's admonition to "never let school interfere with your education"). Family members may have a profound educational effect — often more profound than they realize — though family teaching may function very informally.
Information Systems is the study of the information technology (IT) in the modern organization in order to understand the context of technology in a corporation.
Two software development cases are examined for how much use was made of people whose work was not the speed-limiting factor in the overall output of the organization. In one case, those people did extra work to simplify the work of the people at the bottleneck stations. In the other, they performed strategic rework that reduced rework needed in the bottleneck group. In both of these cases, the choice was made not to reduce the staff at those non-bottleneck stations but to make use of their extra capacity, to "spend" their efficiency it in a strategic way.
In this paper, five strategies for spending efficiency are described, two from the case studies, two from the literature, and one from a thought experiment that is easy to match to real situations. The way in which efficiency should be spent in any given situation differs according to situation. Although the cases studied here are of software development, similar examples can be found in even non-design activities.
This thesis reports on research performed over a ten-year period, interviewing project teams, participating directly on projects, and reviewing proposals and case studies. The research addressed three questions relating to people and software development methodologies (Q1 through Q3), and produced six results (R1 through R6).
Do we need yet another software development methodology, or can we expect a convergence and reduction at some point in time?
If convergence, what must be the characteristics of the converged methodology? If no convergence, how can project teams deal with the growing number of methodologies?
How does the methodology relate to the people on the project?
The answers are:
A methodology is a formula describing conventions of interaction between roles.
People's characteristics, which vary from person to person and even from moment to moment, form a first-order driver of the team's behavior and results. Such issues as how well they get along with each other and the fit (or misfit) of their personal characteristics with their job roles create significant, project-specific constraints on the methodology. This result indicates that people's personal characteristics place a limit on the effect of methodologies in general.
Every project needs a slightly different methodology, based on those people characteristics, the project's specific priorities, and the technologies being used. This result indicates that a team's methodology should be personalized to the team during the project and may even change during the project.
A set of principles were found that can be used to shape an effective methodology to the above constraints. These principles deal with the amount of coordination and verification required in the project, the trade-off between rework and serialization of work, and the trade-off between tacit and externalized knowledge in use by the team.
A technique was found to create a situationally specific methodology during the project and in time to serve the project, and to evolve it as the project progresses.
All the above suggests a repeating cycle of behavior to use on projects.
The members establish conventions for their interactions — a base methodology — at the start of the project. This can be likened to them "programming" themselves.
They then perform their jobs in the normal scurry of project life, often getting too caught up to reflect on how they are doing.
They schedule regular periods of reflection in which they reconsider and adjust their working conventions.
These results have been used successfully on several industrial projects having the usual time and cost pressures on the staff.
Strategic Management is the process of specifying an organization's objectives, developing policies and plans to achieve these objectives, and allocating resources to implement the policies and plans to achieve the organization's objectives. It is the highest level of managerial activity, usually formulated and by the Board of directors and performed by an organization's Chief Executive Officer (CEO) and executive team. Strategic management provides overall direction to the enterprise, and is closely related to the field of Organization Studies.
“Strategic management is an ongoing process that assesses the business and the industries in which the company is involved; assesses its competitors and sets goals and strategies to meet all existing and potential competitors; and then reassesses each strategy annually or quarterly [i.e. regularly] to determine how it has been implemented and whether it has succeeded or needs replacement by a new strategy to meet changed circumstances, new technology, new competitors, a new economic environment., or a new social, financial, or political environment.” (Lamb, 1984:ix)[1]
Strategic management is a combination of 1) strategy formulation and 2) strategy implementation.
Strategy formulation involves:
Doing a situation analysis, self-evaluation and competitor analysis: both internal and external; both micro-environmental and macro-environmental.
Concurrent with this assessment, objectives are set. This involves crafting vision statements (long term view of a possible future), mission statements (the role that the organization gives itself in society), overall corporate objectives (both financial and strategic), strategic business unit objectives (both financial and strategic), and tactical objectives.
These objectives should, in the light of the situation analysis, suggest a strategic plan. The plan provides the details of how to achieve these objectives.
This three-step strategy formulation process is sometimes referred to as determining where you are now, determining where you want to go, and then determining how to get there. These three questions are the essence of strategic planning. SWOT Analysis: I/O Economics for the external factors and RBV for the internal factors.
Strategy implementation involves:
Allocation of sufficient resources (financial, personnel, time, technology support)
Establishing a chain of command or some alternative structure (such as cross functional teams)
Assigning responsibility of specific tasks or processes to specific individuals or groups
It also involves managing the process. This includes monitoring results, comparing to benchmarks and best practices, evaluating the efficacy and efficiency of the process, controlling for variances, and making adjustments to the process as necessary.
When implementing specific programs, this involves acquiring the requisite resources, developing the process, training, process testing, documentation, and integration with (and/or conversion from) legacy processes.
1996,
ISBN: 1-56973-145-4 (9 pages)
Robert Day and Matthew Arnold
Business Research
The Small Business Innovation Research (or SBIR) program is a United States Government program, coordinated by the Small Business Administration, in which a portion of the extramural research budgets of several government agencies are reserved for contracts and grants to small businesses. Started with the passing of the Small Business Innovation Development Act in 1982, the goal of the program is to assist small businesses, providing competitive opportunities and stimulating innovation.
For the purposes of the SBIR program, the term "small business" is defined as an American-owned for-profit business with fewer than 500 employees.
A similar program, the Small Business Technology Transfer Program (STTR), uses a similar approach to the SBIR program to expand public/private sector partnerships between small businesses and nonprofit U.S. research institutions.