Browsing by Subject "implementation"

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  • Samuelson, Olle; Björk, Bo-Christer (2011-01-03)
    Three strategically important uses of IT in the construction industry are the storage and management of project documents on webservers (EDM), the electronic handling of orders and invoices between companies (EDI) and the use of 3-D models including non-geometrical attributes for integrated design and construction (BIM). In a broad longitudinal survey study of IT use in the Swedish Construction Industry the extent of use of these techniques was measured in 1998, 2000 and 2007. The results showed that EDM and EDI are currently already well-established techniques whereas BIM, although it promises the biggest potential benefits to the industry, only seems to be at the beginning of adoption. In a follow-up to the quantitative studies, the factors affecting the decisions to implement EDM, EDI and BIM as well as the actual adoption processes, were studied using semi-structured interviews with practitioners. The theoretical basis for the interview studies was informed by theoretical frameworks from IT-adoption theory, where in particular the UTAUT model has provided the main basis for the analyses presented here. The results showed that the decisions to take the above technologies into use are made on three differ- ent levels: the individual level, the organizational level in the form of a company, and the organiza- tional level in the form of a project. The different patterns in adoption can to some part be explained by where the decisions are mainly taken. EDM is driven from the organisation/project level, EDI mainly from the organisation/company level, and BIM is driven by individuals pioneering the technique.
  • Ström, Eva (Svenska handelshögskolan, 2018-11-24)
    To help companies achieve strategic success, new management tools have been invented and introduced over time. One of the most well-established and popular management tools is the Balanced Scorecard (BSC). The BSC was first introduced in the 1990s by Kaplan and Norton as a performance measurement tool that supplemented financial measures with non-financial measures, chosen with regard to strategy. It has then evolved into a strategic management system. This thesis examines how the BSC is related to performance. It suggests that the BSC is associated with performance, because it is used as a strategic management system. Furthermore the research investigates how certain chosen contextual variables enable the BSC to be used as a strategic management system. The BSC contextual variables are the chosen strategy, management’s motives for introducing the BSC and management involvement in the implementation phase. The empirical evidence from Finland and Sweden provide evidence that a BSC that is used as a strategic management system is positively related to performance. Furthermore the empirical evidence shows that a certain focus of strategy and management’s role in supporting the strategy - by introducing management accounting techniques and by actively being involved in the process- has a positive association with the extent to which the BSC is used as a strategic management system. This, in turn, associated with performance. Overall the research highlights the importance of the interplay between the use of an accounting technique- such as the BSC- and the contextual factors that support that use (supporting the use with strategy and management’s active role).