1. There are different types of strategic change that require varying approaches depending on the context, including the extent of culture change, resources to preserve, and readiness for change.
2. A forcefield analysis can identify blockages and levers for change, while situational leadership suggests adapting the style of managing change to contexts and stakeholder groups.
3. Successful change management requires considering levers like building a case for change, challenging norms, and changing processes, as well as common pitfalls like lack of focus and disconnect from culture.
Strategic management process involves complex cross-functional relationships of organizational components geared towards attainment of set objectives. It is a veritable tool of strategy for navigating the complexity of applying the tenets of mission and vision of organizations. This paper discusses, explains and relates how leadership of organizations harnesses resources in series of decisions and actions that determine performance and results. The complex and contingency nature of strategic management process blends an agenda resource-based, structure-conduct-performance, agency and other theories. Literature survey on the subject reveals emphasis on ways to simplify and understand the multifarious nature of strategic management process put to work for attainment of common set objectives. The challenge and burden of strategic management process rest on the shoulders of organizational leadership or senior executives charged with decisions and actions. The paper breaks down this process into strategic formulation; strategic implementation; and, strategic evaluation and control. An exercise is designed for senior executives to practice on the workings of strategic management process in groups representing organizational situations.
GLOBAL CONFERENCE ON BUSINESS AND ECONOMICS, GLOBE 2018Dmytro Shestakov
Strategic Flexibility as a Key to Innovativeness: Theoretical Framework, Globe 2018, 120-131
Dmytro Shestakov
The article reveals the main strategic changes of the competitive environment, the necessity of flexibility in the new competitive conditions are determined. Flexibility in its various forms has
long played an important role in the organizational change and strategy literature. The theoretical approaches to the definition of the concept of "flexibility", "strategy", "strategic flexibility" are
revealed. Various kinds of flexibility of the company and levels of strategic flexibility are reviewed. With the changed dynamics in the new competitive landscape, firms face multiple discontinuities that often occur simultaneously and are not easily predicted. The article substantiates that managers and government policy makers are encountering major strategic discontinuities that are changing the nature of competition. Firms must be flexible to manage discontinuities and unpredictable change in their environments. Flexibility has been a characteristic of an organization that makes companies less vulnerable to unforeseen external changes or puts it in a better position to respond successfully to change. Strategic flexibility may increase innovation performance of a firm.
Advances In Global
Business And Economics
Proceedings of the GLOBE Conference
in Sarasota, USA, June 4-8, 2018
Editor
Dr. Cihan Cobanoglu
M3 Center
University of South Florida Sarasota-Manatee
USA
Characteristics of strategy - strategic management - Manu Melwin Joymanumelwin
The decision is concerned with or effects the long term direction of an organization.
Strategic decisions are normally about trying to achieve some advantage for the organization.
Decision is likely to be concerned about the scope of an organization’s activities.
Decisions can be seen as matching of the activities of an organization to the environment in which it operates.
STRATEGIC MANAGEMENT PROCESS - Featuring Policy-Strategy InterlockTANKO AHMED fwc
Policy and strategy are intimately linked in strategic management process for articulation of mode and techniques of attaining set objectives involving definition or clarification of goals, description of the trends, analysis of conditions, projection of future developments, evaluation and selection of alternatives and; choosing of the preferred options.
Strategic implementation - strategic management - Manu Melwin Joymanumelwin
• McKinsey 7s model is a tool that analyzes firm’s organizational design by looking at 7 key internal elements: strategy, structure, systems, shared values, style, staff and skills, in order to identify if they are effectively aligned and allow organization to achieve its objectives.
Changing Role of Operations and Fulfillment in Omni-Channel RetailDemac Media
The rapidly changing delivery expectations of eCommerce customers, driven by trends towards click & collect and next day delivery, mean that operating an effective eCommerce supply chain and fulfilment operation presents a whole new set of challenges. To meet these new expectations, eCommerce retailers need to find new solutions at every stage, from demand forecasting, through to inventory management, warehousing, technology integration and distribution. Check out the presentation above to learn how Omni-Channel is changing the role of operations and fulfillment.
Strategic management process involves complex cross-functional relationships of organizational components geared towards attainment of set objectives. It is a veritable tool of strategy for navigating the complexity of applying the tenets of mission and vision of organizations. This paper discusses, explains and relates how leadership of organizations harnesses resources in series of decisions and actions that determine performance and results. The complex and contingency nature of strategic management process blends an agenda resource-based, structure-conduct-performance, agency and other theories. Literature survey on the subject reveals emphasis on ways to simplify and understand the multifarious nature of strategic management process put to work for attainment of common set objectives. The challenge and burden of strategic management process rest on the shoulders of organizational leadership or senior executives charged with decisions and actions. The paper breaks down this process into strategic formulation; strategic implementation; and, strategic evaluation and control. An exercise is designed for senior executives to practice on the workings of strategic management process in groups representing organizational situations.
GLOBAL CONFERENCE ON BUSINESS AND ECONOMICS, GLOBE 2018Dmytro Shestakov
Strategic Flexibility as a Key to Innovativeness: Theoretical Framework, Globe 2018, 120-131
Dmytro Shestakov
The article reveals the main strategic changes of the competitive environment, the necessity of flexibility in the new competitive conditions are determined. Flexibility in its various forms has
long played an important role in the organizational change and strategy literature. The theoretical approaches to the definition of the concept of "flexibility", "strategy", "strategic flexibility" are
revealed. Various kinds of flexibility of the company and levels of strategic flexibility are reviewed. With the changed dynamics in the new competitive landscape, firms face multiple discontinuities that often occur simultaneously and are not easily predicted. The article substantiates that managers and government policy makers are encountering major strategic discontinuities that are changing the nature of competition. Firms must be flexible to manage discontinuities and unpredictable change in their environments. Flexibility has been a characteristic of an organization that makes companies less vulnerable to unforeseen external changes or puts it in a better position to respond successfully to change. Strategic flexibility may increase innovation performance of a firm.
Advances In Global
Business And Economics
Proceedings of the GLOBE Conference
in Sarasota, USA, June 4-8, 2018
Editor
Dr. Cihan Cobanoglu
M3 Center
University of South Florida Sarasota-Manatee
USA
Characteristics of strategy - strategic management - Manu Melwin Joymanumelwin
The decision is concerned with or effects the long term direction of an organization.
Strategic decisions are normally about trying to achieve some advantage for the organization.
Decision is likely to be concerned about the scope of an organization’s activities.
Decisions can be seen as matching of the activities of an organization to the environment in which it operates.
STRATEGIC MANAGEMENT PROCESS - Featuring Policy-Strategy InterlockTANKO AHMED fwc
Policy and strategy are intimately linked in strategic management process for articulation of mode and techniques of attaining set objectives involving definition or clarification of goals, description of the trends, analysis of conditions, projection of future developments, evaluation and selection of alternatives and; choosing of the preferred options.
Strategic implementation - strategic management - Manu Melwin Joymanumelwin
• McKinsey 7s model is a tool that analyzes firm’s organizational design by looking at 7 key internal elements: strategy, structure, systems, shared values, style, staff and skills, in order to identify if they are effectively aligned and allow organization to achieve its objectives.
Changing Role of Operations and Fulfillment in Omni-Channel RetailDemac Media
The rapidly changing delivery expectations of eCommerce customers, driven by trends towards click & collect and next day delivery, mean that operating an effective eCommerce supply chain and fulfilment operation presents a whole new set of challenges. To meet these new expectations, eCommerce retailers need to find new solutions at every stage, from demand forecasting, through to inventory management, warehousing, technology integration and distribution. Check out the presentation above to learn how Omni-Channel is changing the role of operations and fulfillment.
Kurt Lewin’s three stage model - Organizational Change and Development - Man...manumelwin
One of the cornerstone models for understanding organizational change was developed by Kurt Lewin back in the 1940s, and still holds true today.
His model is known as Unfreeze – Change – Refreeze, refers to the three-stage process of change he describes.
Kurt Lewin, a physicist as well as social scientist, explained organizational change using the analogy of changing the shape of a block of ice.
Taxonomy of change models Version 3.0 (July 2017)Mark Simpson
Having worked in change environments for many years and used a wide range of change models for many different types of change we found it useful to collate and categorise models for ease of reference
In this update to our taxonomy we have added Change Rx, Galbraith Star Model, Positive Deviance and Whole System Transformation; further enhancements are welcomed.
In compiling this taxonomy we were surprised at the volume of change related models, in some ways a testament to the views that change can be challenging and the search for a formulaic approach that it could be argued is not possible given that humans are wonderfully unique and change situations can be highly varied. Our view is that understanding, appreciation, empathy, flexibility and resilience coupled with a desire to learn are foundational capabilities that can help those delivering change to be in a resourceful state in order that they support others and deliver effective change.
We hope you find this taxonomy of use.
Mark Simpson
Head of Consultancy
Taxonomy of change models slideshare 201703Mark Simpson
Having worked in change environments for many years and used a wide range of change models for many different types of change we found it useful to collate and categorise models for ease of reference. We have used four types of classification:
Contextual – broader strategic or macro models that can be helpful in understand a context of change, or support for change - Nadler and Tushman, congruence model being an example
High level change model – change specific models, but at a broader, sometimes even conceptual model - Carnall, change management model as an example
Actionable Model – detailed, with defined stages and actions, for example Accelerating Implementation Methodology (AIM) Change Management Methodology
Supporting – models that underpin our approach to change, they can apply to specific elements of change or help to understand certain elements, for example - Beckhard and Harris, change formula
WHY SOME ORGANISATIONAL CHANGES PERSIST,
WHILE OTHERS DECAY
This report has studied the theory and practice of change management and its constituent elements that are essential for change sustainability in an organization.
The work is focused on the study of people and their resistance to change as one of the integrated elements of the five categories influencing change sustainability: managerial; leadership; cultural; political; temporal.
In this study, an attempt was made to observe options to reduce this resistance, which basically means changing human behavior by creating a teamwork environment, motivation and participating in the change themselves.
This was prepared for our middle managers to explain management of change. I've put some youtube videos which were important to explain theories: I recommend you to watch those videos as well. Hope that you'll find helpful.
Define the meaning of organisational culture.
Discuss how culture is often transmitted.
Recognize different types of organisational change.
Contrast and compare the five key change management strategies.
The inevitable constant forces on the triage of scope, time and cost, place change as one of the top priorities in organizational strategies.
Uncontrolled changes, regardless of size and complexity can form the antithesis of a stable corporate environment satisfying the exigencies and expectations of customers, affecting planned effort, cost constraints and ultimately success in projects. On the other hand, change has to be managed, monitored and controlled accordingly.
Briefly, Change Management is the strategic and structured approach for transitioning individuals, teams and organizations from a current state to a desired future state. To this frame, Change and Project Management must be considered as integrated transitional activities. The success of the one largely depends on the success of the other. Project management can have enhanced strategic value, when there is a link between the level of effectiveness and how efficiently a project can provide relevant business value
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Implicitly or explicitly all competing businesses employ a strategy to select a mix
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Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
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Exploring Patterns of Connection with Social Dreaming
Bcu msc cg week 12 euc 020912
1. ASPECTS OF FINANCIAL RISK :
CHANGE MANAGEMENT
&
IT RISK MANAGEMENT
MSC ACCOUNTANCY & FINANCE :
CORPORATE GOVERNANCE
& OPERATIONS RISK ANALYSIS AND CONTROL
Stephen Ong
BSc(Hons) Econs (LSE),
MBA International
Business(Bradford)
Visiting Fellow, Birmingham City University
Visiting Professor, Shenzhen University
2. • Discussion : CEO Hubris1
• Change Management
• IT Systems Failure
• End User Computing Risks
2
• Case Presentation: IBM3
Today’s Overview
3. 1. Open Discussion
• Petit, Vale´rie and Bollaert, Helen (2012)
Flying Too Close to the Sun? Hubris Among
CEOs and How to Prevent it, Journal of
Business Ethics, 2012: 108: pp.265–283.
4. Change Management
• Identify types of required strategic change.
• Analyse how organisational context might affect
the design of strategic change programmes.
• Undertake a forcefield analysis to identify forces
blocking and facilitating change.
• Identify and assess the different styles of leading
and managing strategic change.
• Assess the value of different levers for strategic
change.
• Identify the pitfalls and problems of managing
change programmes.
5. Key elements in managing
strategic change
Diagnosis
Leading and
managing
change
Levers
for
change
Managing
change
programmes
6. Managing change – key issues
Four key premises:
Strategy matters – in identifying the need for change
and the direction of change.
Context matters – the right approach to change
depends on the circumstances.
Inertia and resistance – getting people to change
from existing ways of doing things is essential.
Leadership matters – good leadership of change at all
levels is needed.
8. Types of strategic change
Figure 14.2 Types of change
Source: Adapted from J. Balogun and V. Hope Hailey, Exploring Strategic Change, 3rd edition, Prentice Hall, 2007
9. Types of strategic change
Four types of strategic change:
Adaptation – can be accommodated with the existing
culture and can occur incrementally.
Reconstruction – rapid change but without
fundamentally changing the culture.
Revolution – fundamental changes in both strategy
and culture.
Evolution – cultural change is required but this can be
accomplished over time.
10. The importance of context
Figure 14.3 The Change Kaleidoscope
Source: Adapted from J. Balogun and V. Hope Hailey, Exploring Strategic Change, Prentice Hall, 2007
11. Forcefield analysis
A forcefield analysis provides an initial view of
change problems that need to be tackled by
identifying forces for and against change.
Various concepts and frameworks are useful
here:
Mapping activity systems.
Stakeholder mapping.
The culture web.
The 7-S framework.
13. Strategic leadership roles
Leadership is the process of influencing an
organisation (or group within an organisation) in its
efforts towards achieving an aim or goal.
Three key roles in leading strategic change:
Envisioning future strategy.
Aligning the organisation to deliver that strategy.
Embodying change.
N.B. Middle managers have a key role in leading change as
well as senior managers.
14. Newcomers and outsiders
‘Outsiders’ can also play an important role in
strategic change.
These could include:
• A new chief executive from outside the
organisation can bring a new perspective.
• New management from outside can also
increase the diversity of ideas.
• Consultants are used to help formulate strategy
or to plan the change process.
15. Styles of strategic leadership
Situational leadership – successful strategic leaders are
able to adjust their style of leadership to the context they
face.
Two approaches:
– Theory E: the pursuit of economic value; top-down;
‘hard’ levers of change; emphasis on changes of
structures and systems, financial incentives,
portfolio changes, downsizing.
– Theory O: the development of organisational
capability; emphasis on culture change, learning,
participation in change programmes and
experimentation.
• A combination of the two approaches may be required and
can be beneficial.
16. Styles of managing change
Education/
Delegation
Participation Collaboration
Direction Coercion
Styles of
Managing
Change
17. Styles of managing change (1)
Education and delegation – Small group briefings to
discuss and explain things. The aim is to gain
support for change by generating understanding and
commitment.
Advantages – Spreads support for change. Ensures a
wide base of understanding.
Disadvantages – Takes a long time. For radical change it
may not be enough to convince people of the need for
change. Easy to voice support, then do nothing.
18. Styles of managing change (2)
Collaboration – Widespread involvement of the
employees on decisions about what and how to
change.
• Advantages – Spreads not only support but
ownership of change by increasing levels of
involvement.
• Disadvantages – Time-consuming. Little control over
decisions made. May lead to change within existing
paradigm.
19. Styles of managing change (3)
Participation – Involvement of employees in how
to deliver the desired changes. May include limited
collaboration over aspects of ‘how’ to change as
well as ‘what’ to change.
Advantages – Spreads ownership and support of
change, but within a more controlled framework.
Easier to shape decisions.
Disadvantages – Can be perceived as manipulation.
20. Styles of managing change (4)
Direction – Change leaders make the majority of
decisions about what to change and how. Use of
authority to direct change.
Advantages – Less time-consuming. Provides a
clear change of direction and focus.
Disadvantages – Potentially less support and
commitment, and therefore proposed changes may
be resisted.
21. Styles of managing change (5)
Coercion – Use of power to impose change.
Advantages – Allows for prompt action.
Disadvantages – Unlikely to achieve buy-in without
a crisis.
22. Levers for change
A compelling case for change
Challenging the taken-for-granted
Changing operational processes and routines
Symbolic changes
Power and political systems
25. Change tactics
• Timing:
Building on an actual or perceived crisis.
Exploiting windows of opportunity.
Symbolic signalling of time frames.
• Visible short-term wins – the demonstration of
such wins can galvanise commitment to the wider
change strategy.
26. Turnaround strategy (1)
A turnaround strategy is where the emphasis is on
speed of change and rapid cost reduction and/or
revenue generation.
27. Turnaround strategy (2)
Elements of turnaround
strategies:
Crisis stabilisation.
Management changes.
Gaining stakeholder support.
Clarifying the target market(s)
and core products.
Financial restructuring.
29. Managing revolutionary change
Managing change in such circumstances is likely to
involve:
• Clear strategic direction.
• Combining rational and symbolic levers.
• Multiple styles of change management.
• Working with aspects of the existing culture.
• Monitoring change.
30. Managing evolutionary change
Managing change as evolution involves transformational
change, but implemented incrementally. This requires:
An empowering organisation.
Clear strategic vision.
Continual change and commitment to
experimentation.
Identifying interim stages and targets.
Use of irreversible changes.
Sustained top management commitment.
Winning hearts and minds.
31. Why change programmes fail
Research into why change
programmes fail indicates
seven main failings:
1. Death by planning.
2. Loss of focus.
3. Reinterpretation of change
in terms of current culture.
4. Disconnectedness.
5. Behavioural (only)
compliance.
6. Misreading scrutiny and
resistance.
7. Broken agreements and
violation of trust by
management.
32. Change Management Summary (1)
• Types of strategic change differ in terms of:
– extent of culture change required;
– incremental change or urgency
• Aspects of organisational context (as shown in the
Change Kaleidoscope) include:
the resources and skills that need to be preserved,
the degree of homogeneity or diversity in the
organisation,
the capability, capacity and readiness for change,
the power to make change happen.
• Different approaches to managing change are likely
according for different types of change and context.
33. Change Management Summary (2)
• Forcefield analysis is a useful means of identifying blockages to
change and potential levers for change.
• Situational leadership suggests that strategic leaders need to
adopt different styles of managing strategic change according to
different contexts and in relation to the involvement and
interest of different groups.
• Levers for managing strategic change need to be considered in
terms of the type of change and context of change. Such levers
include building a compelling case for change, challenging the
taken-for-granted, the need to change operational processes,
routines and symbols, the importance of political processes, and
other change tactics.
35. How Critical is IT to Business?
• Does it depend on the
business?
– Amazon? ($31,000 / min
globally (2008))
– Asda?
– Small shop?
– One man business?
• NOTE: the question is
NOT how much IT do
they use?
36. Information systems Projects
Frequently Fail!
• 50%-80% FAILURE rate in large projects
• Compare with building an office block!
– Project sponsor
– Architect
– Civil engineers
– Electrical engineers
– Mechanical engineers
– Project managers
– etc
37. How SHOULD IT systems be put
together?
• With similar engineering
principles
• Good governance
– Who is in charge of IT
systems?
• Good project
management
• Appropriate people!
38. Three Keys to Project Success
• Top level management
support
• A sound methodology
• Solid technical leadership
– Someone who has
successfully completed a
similar project before!
39. Top Management Support
• Without full commitment – problems will
occur
• Must stay behind project when problems
occur
• Managers need to be educated on what
progress they will see
• Managers often don’t understand what they
see
40. Development Methodology
• Lack of attention to process can kill a system
• Many systems built with little thought
– Why?
• Major areas of user requirements ignored
– Why?
• Large amounts of code need to be rewritten
– Why?
• If completed, system often put into place with
inadequate testing
– Why?
• We can see that without a well thought out process
there is little chance a system will be completed!
41. Development Methodology
• Surprisingly WHICH methodology doesn’t
matter
– Many different
• UML
• SSADM
• Yourdon
• Soft Systems
• What matters is a methodology is used!
• All methodologies gather the same
information but organize it differently and
view the system differently
42. Solid Technical Leadership
• Technical lead must be in
control of the
“architecture”
– The data model
– Application design
• If no overall control the
pieces won’t fit together
• Must have built similar
systems before
– Requires experience
44. 10 Ways to Guarantee Failure of a
Systems Project
1. Don’t use a specific methodology because coding is all that is really
important
2. Create the project plan by working backwards from a drop dead system
completion date
3. Don’t bother with a data model. Just build whatever tables you need
4. Use a technical lead that has never built a similar system. Hiring such a
talent is too expensive
5. Hire 40 developers to make the coding go faster
6. Build the system in Java, even though most of the development team
still thinks that Java is coffee and you have no intention of ever
deploying to the Web
7. Three months before the system goes live, assign one junior developer
to handle the data migration.
8. Skip the testing phase because the project is way behind schedule.
9. Change the system to support critical new requirements discovered
during final development.
10. Buy a commercial, off-the-shelf package and customize it … a lot.
45. Conclusions
• Don’t cut corners, methodologically. In the long
run, this results in system failure or an
inadequate system that doesn’t meet the users’
needs.
• Audit each major deliverable and step along the
way for accuracy and correctness.
• Carefully monitor top management support for
the project. Make sure that managers are aware
of the progress of the team.
• Secure the correct technical lead for the project.
46. So Now You Have a Working System
• Surely nothing else can go wrong?
– Requirements change over time
– Software / Hardware become obsolete
– People change
– Natural disasters
– Non natural disasters
– Security breaches
– Data loss
– Virus
– etc
47. What is Important in IT
• Good Governance
– Should avoid many of the issues discussed
• COBIT
– Including VAL IT & RISK IT
• At the highest level governance means:
– Including and implementing the mission, vision and strategy
– Having an appropriate management structure to manage the
function
– Having a suitable organisational structure in place to
undertake the work required
– Implementing some form of performance management of
senior managers to ensure targets are achieved and
strategies successfully implemented
– An effective level of management to achieve the objectives
of the function
48. Information systems governance
• Day to day aspects include
– Liaison between IS and wider organisation
– Controlling the IS function
– Managing the workflow to achieve requirements
– Compliance
– Managing budgets and expenditure
– Ensuring accountability and transparency
– Developing the function to meet forward needs
– Managing and controlling changes
49. COBIT
• Control objectives for
information and related
technology
• Set of best practice /
framework
– 4 areas
– 34 high level processes
– 210 control objectives
57. End-User Computing (EUC)
• End-user computing
– Development of all or part of applications
– Information specialists act as consultants
• Stimulants to EUC
– Increased computer literacy
– IS backlog
– Low-cost hardware (the PC)
– Prewritten software (electronic spreadsheets)
58. IS and EUC
The End-User Computing Communication
Chain
User Computer
Information
Specialists
Support
Communication
59. Why has EUC Grown
• Declining costs and increasing functionality of
hardware and software
• Increasing importance of information + more timely
access to management information
• Inability of organisations to satisfy demands of users -
users more self reliant.
• Aggressive marketing of EUC computing by vendors
of software and hardware.
• IS Costs
• Users seek alternatives
• Increased interest in and familiarity with computers
• Often compliments de-centralised organisational
philosophy
61. Benefits of EUC
1. Increased flexibility and responsiveness -
Management Information
2. User Self Reliance
3. Reduced Development Life Cycle
4. Reduced costs
– Development
– Maintenance
– Support
5. Ability to respond to competitive pressures
62. Concerns
• In many organisations, EUC operates in an
unstructured environment.
• Traditional IS procedures may be
circumvented
• Formal review procedures may not exist
• Removes / distracts users from core role
• Undermining of Purchasing department
64. EUC Risks
1. Poorly aimed systems
2. Poorly designed/ documented systems
3. Inefficient use of information
resources
4. Loss of data integrity
5. Loss of security
6. Loss of control
65. PROMPT
Presentation Use of language, style, layout
Relevance Is the information relevant geographically, is the
emphasis correct, is the level of information what
you desire
Objectivity Are the authors likely to be objective? Do they
have a balanced perspective, use emotive
language, have biased opinions or financial
backing of an interested party?
Method If it is a research paper, is the research laid out
clearly, were appropriate methods used etc
Provenance Can the source be traced? Are the authors or
organisations involved named?
Timeliness Is the information dated clearly and is that date
applicable to your needs or might the
information already have become obsolete?
66. Exercise
• Read the paper
–Mitigating Security Risks for End
User Computing Application
(EUCA) Data
• Evaluate the paper using the
PROMPT criteria
67. EUC Findings
• Has experienced tremendous growth
• Growth should continue
• It’s getting easier
• But, many traditional controls may be
overlooked
• Or - some controls may not be appropriate
for the environment.
68. The Strategic Implications of
End-User Computing (EUC)
• Levels of end users in
terms of capabilities
– menu-level end users
– command-level end users
– end-user programmers
– functional support
personnel
• EUC application
considerations
– shifts workload so that
end-users and information
specialists’ talents are
better used
– reduces communications
gap
69. Core Readings
• CIMA - Performance Strategy: Study Text (2011)
BPP Learning Media Ltd. Part D : 13 & 14
• Johnson, Scholes & Whittington (2012) Ch.14
70. Ideas for Discussion
• Abernethy, Margaret A. and Brownell,
Peter (1999) The role of budgets in
organizations facing strategic change: an
exploratory study, Accounting,
Organizations and Society No.24 : pp.189-
204
71. Casestudy 5 : Gertsner’s Pay
Package at IBM
Read and prepare the
Casestudy on Gertsner’s
Pay Package at IBM
(Monks & Minow (2011))
for discussion next class.
Identify the corporate
governance issues faced.
You are required to:
–Map out the stakeholder
power/interest issues.
–Evaluate the executive
compensation & incentives
scheme and model of
executive succession
planning.
–Propose a more equitable
scheme and model to
satisfy all stakeholders.