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1. Symposium Steuern und Wirtschaftsprüfung des Masterstudiengangs AFT- Tagungsband -Osnabrück
(2007)
A COMPREHENSIVE ACTIVE-BASED LEARNING ENVIRONMENT FOR MANAGEMENT EDUCATION: AN EVALUATIVE STUDY
(2017)
There seems to be a strong distinction between what most business schools prepare their students for and what practicing managers actually do in their professional life [1]. Business education, in general, sees management as analytical and scientific, when empirical evidences indicate that the practicing manager repertoire is comprised not only of analysis but mainly of the development of solutions to illdefined problems [2].
Moreover, the globalization of the economy and the shift from a manufacturing to an informationbased society have led to significant changes in the conditions of work; with post-industrial economies
living an era of continuous market change and creative destruction [3], [4]. This scenario increases the array of responsibilities of higher education institutions which, in addition to providing disciplinary knowledge, should develop in students non-disciplinary competences such as decision-making, problem-solving, interpersonal communication, etc. As argued by Zlatkin-Troitschanskaia, et al. [5],
the development of such competences - sometimes referred as transversal or generic - are increasingly relevant in a society facing constant changes, since they are adaptable to various contexts enhancing the relevancy and the employability of students.
Under this perspective, a change in management education is needed. It should be oriented less on the training of business analysts and more on preparing future managers for solving the ill-designed
problems of real business practice. It is suggested that the focus of business education should move from ‘simply’ providing a body of domain-specific knowledge to give students the opportunity to apply
that knowledge under realistic contexts which better resembling management practice and foster the development of generic competences. In that respect, literature suggested that active-based learning
methods are best fitted for the ‘task’ [6]. More specifically, it points out to a series of ‘desirable’ elements that should be present if one wants to accurately replicate a management learning
environment. This author condensed those elements to form a theoretical proposition: that to build powerful management learning environments one needs to offer students the opportunity to
collectively engage in a series of continuous real-world experiences in a process permeated by careful reflection in and on the action.
This paper uses the findings from a literature review and series of expert interviews to develop a richer and Purchasing and Supply Management (PSM) context-specific perspective of the different key techniques, tools and principles that can be used to develop gamified learning to enhance the skills required by PSM professionals in dealing with current and future challenges, such as the transformation to Industry 4.0. It also provides further details of the different stages of implementing gamified learning, which can enhance the success of any such provision.
Supply chains often match the supply of labour to uncertain demand by using precarious workprecarious workers. This increases flexibility and lowers costs for the supply chain by shifting risk to the workers and costs to society. Supply chains are maximizing profits, often literally, on the backs of their workers by creating serious negative externalities for society. We address this issue using a powerpower perspective because powerpower is asymmetrically oriented against workers in many supply chain contexts. This allows us to identify examples of how to reverse this trend and shift powerpower back to workers. The goal is to get to where stakeholders understand the costs and limited benefits of precarity, where we can separate the notion of flexibility from low costs, and where through a combination of incentives, policy, social norms of ethical behaviour, and consumer action, we can get to a better place than where we are now.
Purpose
Procurement professionals widely use purchasing portfolio models to tailor purchasing strategies to different product groups’ needs. However, the application of these approaches in hospitals and the impact of a pandemic shock remain largely unknown. This paper aims to assess hospital purchasers’ procurement strategies during the COVID-19 pandemic, the effects of factor-market rivalry (FMR) on strategies and the effectiveness of purchasing portfolio categorizations in this situation.
Design/methodology/approach
This qualitative study of hospital purchasing in the Netherlands is supported by secondary data from official government publications. Semi-structured interviews were conducted with 13 hospital purchasers at large hospitals. An interpretative approach is used to analyze the interviews and present the results.
Findings
The findings reveal that product scarcity forces purchasers to treat them as (temporary) bottleneck items at the hospital level. The strategies adopted largely aligned with expected behavior based on Kraljic’s commodity management model. Adding the FMR perspective to the model helped to further cluster crisis strategies into meaningful categories. Besides inventory management, increasing supply, reducing demand and increasing resource coordination were the other common strategies. An important finding is that purchasers and governments serve as gatekeepers in channeling FMR, thereby reducing potential harmful competition between and within hospitals.
Social implications
The devastating experience of the COVID-19 pandemic is unveiling critical weaknesses of public health-care provision in times of crisis. This study assesses the strategies hospital purchasers apply to counteract shortages in the supply chain. The findings of this study emphasize the importance of gatekeepers in times of crisis and present strategies purchasers can take to assure the supply of resources.
Originality/value
No research has been conducted on purchasing portfolio models and FMR implications for hospitals during pandemics. Therefore, the authors offer several insights: increasing the supply risk creates temporary bottleneck strategies, letting purchasers adopt a short-term perspective and emphasizing the high mobility of commodities in the Kraljic commodity matrix. Additionally, despite more collaboration uncovered in other studies regarding COVID-19, strong rivalry arose at the beginning of the pandemic, leading to increased competition and less collaboration. Given such increased FMR, procurement managers and governments become important gatekeepers to balance resource allocation during pandemics both within and between hospitals.
The financial services sector is undergoing a digital transformation. But the emerging picture is very different from the innovation-driven revolution that was initially expected.
Due to the variety of challenges, banks and mostly young financial technology companies (fintechs) are increasingly cooperating instead of competing. Yet despite the rapidly growing importance of bank-fintech cooperation, there is still a lack of empirical evidence on the determinants. We use an explorative research design and conduct semi-structured interviews to contribute to this research field. Our findings illustrate that banks are primarily concerned with access to innovation, while fintechs mainly focus on balancing their resource constraints.