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Management accounting information systems (MAISs) play an important role in supporting continuous improvement efforts and management decision-making activities. MAISs provide manufacturing companies with internal financial and some non-financial information required for the three essential functions of planning, controlling and performance measurement. According to Drury (2000), "management accounting systems accumulate, classify, summarize and report information that will assist employees within an organization in their decision-making, planning, control and performance measurement activities". Performance measurement is one of the most important aspects of MAISs. The development of the concept of performance measurement is the direct result of several dramatic changes in the way today's business environment is structured and how companies employ world class manufacturing (WCM) philosophies or techniques to compete for marketplace advantages. These changes have impacted on the way companies are organised and in skills required to manage, motivate, and empower the workforce to support continuous improvement. Other changes, especially in the Egyptian manufacturing environment, have come from the effect of international agreements, such as General Agreement on Tariffs and Trade (GATT) and World Trade Organisation (WTO), and organisational pressures, such as the ISO 9000 programme. This thesis presents a theoretical and empirical study to determine 'what', why', and 'how' performance measurement systems (PMSs) are changing, as a challenge for MAISs, with the adoption of Just in Time (JIT) and Total Quality Management (TQM) philosophies. A discussion of these questions is presented in Chapter 8. In order to investigate how PMSs can best be used to support the continuous improvement philosophy of JIT and TQM, a model for developing PMSs in a JIT and TQM environment was constructed (see Figure 8.1). This study has used a qualitative method of research. The research findings and the model for developing PMSs in a JIT and TQM environment have been obtained from a literature review and data collected from two Egyptian pharmaceutical companies. The model, as it stands, is exploratory in nature. It proposes a body of ideas that form a new theory formulated for developing PMSs in a JIT and TQM environment. The model could be applicable to manufacturing companies, which have started or plan to implement JIT and TQM philosophies, since it provides a framework for the development and use of PMSs, rather than prescriptive lists of measures and reports that should be used. Norreklit (2000) indicated that models are needed which deepen our understanding of how PMSs are created, and to this end MAISs research has to make its contribution.

This thesis is about a participatory approach to evaluation of development programmes for micro, small and medium-sized enterprises (MSMEs) in Mexico. It advocates the use of intangible factors (stakeholders' claims, concerns and issues) and the participation of stakeholders in the process of evaluation. This evaluation approach could complement conventional approaches used to evaluate programmes for MSMEs in Mexico. In considering these ideas, this research explored the evolution of evaluation identified by Guba and Lincoln and noted some of the problems faced in the evaluation of programmes for MSMEs (e.g. absence of clear objectives, difficulties in expressing the objectives in quantifiable measures and inappropriateness to deal with social behaviour inquiry). This research proposed a shift towards a qualitative evaluation approach and developed a Situationally Responsive Practical Participatory Evaluation (SRPPE) approach. This approach relied upon the accommodation of Guba and Lincoln's Fourth Generation Evaluation and Patton's Utilization-focused evaluation. In this sense, the term accommodation refers to the integration of their methodologies from a practical point of view and their use in parallel from a theoretical point of view. The SRPPE approach considered the claims, concerns and issues (CC&I) of the programme stakeholders as inputs of the evaluation. These refer to the favourable and unfavourable assertions related to the programme and to the declarations of disagreement between stakeholders of the programme. The CC&I are used to analyse components such as decision-making, political, learning and characteristics of the evaluator. The output of the evaluation process promotes conceptual, symbolic and instrumental uses of the evaluation. This approach was tested using a constructivist and interpretivist methodology in which the nominal group technique and focus groups were used to collect information. The information was analysed and interpreted by following a qualitative approach and case studies were used to describe the structure and outcomes of the evaluation of two Mexican programmes for MSMEs. The findings of the research project suggested that an evaluation approach which considered intangible factors helped to understand the programmes, revealed the different views stakeholders had, unveiled conflicts due to different stakeholders' interests and provided a guide towards programme improvement.

This PhD thesis introduces a new ideal-type problem context of rule-bound systems. The thesis has been generated through a belief in the ability of metaphor to make the abstract visible, its capacity to make the unfamiliar familiar, and its effectiveness as a legitimate means of generating insight and organizing knowledge. Metaphorical description remains an integral part of this thesis from beginning to end. It shows how the new context of rule-bound systems provides closure of the ideal problem context grid along the participants access. Following the ideas that created the basis for this closure, insight into a new role for systems practitioners is provided and the ideal problem context grid developed to form of a Torus. Part 1 outlines the theoretical foundations and other inspirations that underpin the thesis. Grounded on a wider definition of rules, including rules in both a formal and informal sense, multiple ways of viewing rules are highlighted. The characteristics of rule-bound systems are identified, drawing comparisons with other 'ideal-types'. Suggestions are also drawn out as to how change might be affected in a rule-bound context. Part II of this thesis is an account of a real world intervention informed by Critical Systems Thinking, carried out under the auspices of Participatory Action Research. A number of systems research methods and concepts were employed to investigate the participation of students in policy making in two contrasting senior schools in the North of England - organizations believed to present many of the characteristics of the rule-bound system. The approach used was one mixing methods, specifically, the creation of a symbiotic relationship between Soft Systems Methodology and Critical Systems Heuristics. Part III describes the process of reflection undertaken and the conclusion to the thesis.

The conceptual focus of this thesis is equal employment opportunity (EEO) when applied to a public personnel management system. In particular it fills a void in evaluating the concepts of Representative Bureaucracy and Management Diversity in both principle and practice, and in comprehending the extent to which their objectives can be translated into practical recruitment procedures. Moreover, the importance of organisational context is crucial. The study investigates how the merit principle can be sustained in a work environment where culture adversely affects organisational efficiency and EEO issues. The Omani public bureaucracy was taken as a case study. The study evaluates whether merit recruitment is embedded into the HRM system as demanded by the country's 1996 Basic Law. Oman faces serious challenges that necessitate efficient recruitment policy that can lead to an effective workforce. On the economic front, while population is rising, oil reserves are decreasing. Thus, the hiring of qualified civil servants is now essential for the country's future development. Politically, the governing elite gather public institutions under their command and operate on informal, personalistic and tribally-oriented work values. The result is a personnel and administrative system where public posts are filled based on nepotism, favouritism and ascriptive criteria, rather than on the basis of achievement and merit. The study argues that the time for reform has arrived to deal with challenges efficiently. After building a generic model of merit-based HRM, analysing the context of the public bureaucracy in Oman, examining the functions of personnel laws and institutions, and evaluating current recruitment activity in both policy and practice, a field study was undertaken to answer the study's questions and to test its hypotheses. The findings suggest that a Weberian type of rational-legal bureaucracy needs to be established. Despite the argument of the collapse of this approach in some western liberal democracies public personnel systems, the research shows that the basic concept of merit still survives in professional practice in other parts of the world where cultural values and social norms are preserved in the work-place. It particularly 'fits' the Omani context and provides an efficient EEO approach. The study confirms that blind imitation of western approaches may not be applicable or useful in developing states. Finally, the theoretical implications of the research are highlighted, with specific recommendations to ensure responsiveness to the merit-based recruitment model adopted by the study. The thesis should be of interest to both students and practitioners of public administration in the Arab Gulf region in particular, and developing countries in general.

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In the early 1980s technology presented the shipping community with an opportunity to offload its moribund communications infrastructure in favour of a satellite based electronic umbilical that promised to revolutionise communications with ships at sea. The development received less than enthusiastic support. Towards the end of the last century, twenty years after satellite communications offered a viable alternative, the vast majority of ships were still using Morse code as their primary means of communication. Despite attempts to delay its mandatory introduction the Global Maritime Distress and Safety System (GMDSS) was the catalyst that ultimately led to the demise of this antiquated system of communication. A similar scenario exists in the navigation arena, where shipping organisations invariably wait for legislation to compel them to change. This culture of innovation resistance is ubiquitous in the shipping industry and its origins seem to lie mainly in historical traditions and in the isolation that has for centuries been intrinsic to life at sea. Competitive challenges driven by shrinking innovation life-cycles, increasing globalisation, and growing demands for improved customer service creates new opportunities for flexible organisations but presents serious threats to traditionalists. Cultural change in the UK shipping industry is an essential precursor to creating a climate in which innovation can flourish. The route to cultural change however demands a holistic approach and necessitates a fundamental understanding of the iterative processes of change. After illustrating this concept in a model I draw on empirical evidence and relevant theories to support my argument that a culture of innovation in the shipping industry can best be achieved through the development and adoption of organisational structures based on a virtual learning organisation.

This study is a first step in the exploration of the impact of the implementation of health insurance programmes on the quality of service within private hospitals in the Kingdom of Saudi Arabia. The Kingdom of Saudi Arabia (KSA) has a population of 22.7 million (2002 Census), and is situated between the Red Sea and the Arabian Gulf. It has a land area of 2.2 million square miles that consists of vast deserts, the date palm oases of legend, as well as steep mountains and cool green valleys. The history, economic, social and political development of KSA is dominated by the culture of Islam, which permeates every aspect of a Muslim's life, and also permeates every aspect of the Saudi Arabian state. The basis of government is Shariah law, and within this legal system there are different views among Shariah scholars on the subject of "Insurance". At the time of writing whether insurance is 'legal' is still a subject for debate. The Ministry of Health (MOH) is the agency with the overall responsibility for health care in KSA. But there are 16 other health care providers that provide health care mainly for their own staff, for example, the Ministry of Defense and Aviation. Within the health service sector the private health sector has grown very quickly in recent years. In 2002 there were 101 private hospitals with the capacity of 9834 beds, which constituted 19.35% of the total number of beds in the Kingdom. Within this sector the Al-Hammadi Hospital has been chosen as the context of the study, firstly because it is one of the largest general hospitals in the Kingdom, and secondly for the practical reasons that it was the only hospital of those approached that agreed to the research project being carried out in the hospital. In private hospitals the patient treatment model that used has been the cash model that has two members, a physician who provides the services and a patient who pays directly. The introduction of a health insurance programme changes the patient treatment model, and introduces a third member, the insurance agent. The duties of this third member are firstly, to make sure that services provided are essential and included in the agreed insurance policy coverage. Secondly to pay the expenses according to the amount of money paid by patient in advance. The investigation starts from the premise that the introduction of third member will affect the whole system of providing medical care. The development of methodology started with the development of a new metaphor rooted in the Islamic culture of KSA. The "JAR" metaphor has three components Jassad (Body), Aqel (Mind) and Rouh (Soul) which derive from the concept of worship in Islam and Shariah Law. This metaphor was subsequently used in the development of the project methodology and the development of a 'Quality Model' which was used to analyze the health care process. The 'Quality Model' is based on the 'Quality Cube' model developed by the Joint Commission on Accreditation of Healthcare Organizations (JCAHO) which introduced a process of accreditation for healthcare organizations based on their model. By using the JAR metaphor a new quality model was developed composed of 33 quality elements grouped into three groups, performance dimensions, care dimensions, and organizational dimensions. This model was then used as the basis of an investigation into changes in health quality due to the change from a cash funded health system to an insurance funded health system. A survey was selected as the most suitable instrument to conduct the study where the target populations of the survey are the doctors, outpatients, and inpatients. Two questionnaire data collection instruments were designed which were validated by firstly by a group of jurors, and secondly reliability was tested using a pilot study. These were found to have an acceptable level of reliability. Samples of doctors and patients from the populations within the Al Hammadi Hospital were selected. The return responses from the survey process were 66.7% for doctors, 84% for inpatients, and 70% for outpatients. The results were compiled and analysed. The main result of the data analysis was that there is significant agreement among the study groups that the impact on private hospitals due to the change of funding model is positive. This result can be converted to the JCAHO Accreditation grid score of 2 which corresponds to 'significant compliance to our quality model standards'. The coefficient analysis results shows that 50% of the influence on quality can be attributed to the combination of 'medical technology', 'patient respect and caring', and 'nutrition care'. It is therefore concluded that private hospitals and insurance companies should give more attention to these particular factors. This positive result was not expected since Saudi culture appears to be unsupportive of insurance implementation, therefore some concern may be directed to Islamic issues in the implementation process and warrants further research. The use of the JAR metaphor in the quality model and the selection of appropriate research methods, shows that the metaphor has potential of introducing a new model into system thinking which is also an area for further studies and research. Finally, introducing an instrument that can be used in Kingdom of Saudi Arabia for identifying quality compliance to standards as well as evaluating the impact of some issues on quality such as health insurance is one of main contributions of the study.

The purpose of this study is to investigate tourists' perceptions of value and satisfaction with the quality of the tourism services in Saudi Arabia. In recent years, one of the areas for product and service differentiation has been the development of tourism services. In service industries, it is widely assumed that competitive advantage, and hence profitability, depends on service quality and customer satisfaction. This raises the question, in tourism what constitutes customer value and satisfaction, and how can they be measured? This research addresses these issues with specific reference to Saudi Arabia. Saudi Arabia is a rapidly developing Arab country, with varied topography. It has well-established transport, accommodation and communications infrastructure, and a rich cultural heritage. These features are reflected in the cities of Jeddah and Abha, where the study is focused. A theoretical framework for the study is provided by Woodruff and Gardial's (1996) customer value determination model in which product attributes produce positive and negative consequences which mayor may not conform to customer values. This value determination is the main antecedent of customer satisfaction. Quality, value and satisfaction are shown to have significant implications for the development and successof tourism, a complex phenomenon, with economic, technical and social components. Various typologies exist, which have implications for tourism planning. A survey (n=553) and qualitative interviews (n=24) contextualized by participant observation were conducted to explore internal tourists' value perceptions and satisfaction with selected services in Jeddah and Abha. Descriptive and inferential statistics, and inductive analysis, were employed to analyse the data collected. The findings revealed the importance to customer satisfaction of safety and security, relaxation (produced by comfort and convenience) and respect conveyed by conformity of service personnel to traditional norms of behaviour. There were significant areas of dissatisfaction in relation to all these values, especially in Abha. Suggestions are offered for developing this model as a guide for assessing the quality of services in general and particularly in Saudi Arabia. The practical implications of the findings for tourism planners are also highlighted.

Research on and debate about 'wise use' of explicitly Bayesian forecasting procedures has been widespread and often heated. This situation has come about partly in response to the dissatisfaction with the poor forecasting performance of conventional methods and partly in view of the development of computational capacity and macro-data availability. Experience with Bayesian econometric forecasting schemes is still rather limited, but it seems to be an attractive alternative to subjectively adjusted statistical models [see, for example, Phillips (1995a), Todd (1984) and West & Harrison (1989)]. It provides effective standards of forecasting performance and has demonstrated success in forecasting macroeconomic variables. Therefore, there would seem a case for seeking some additional insights into the important role of such methods in achieving objectives within the macroeconomics profession. The primary concerns of this study, motivated by the apparent deterioration of mainstream macroeconometric forecasts of the world economy in recent years [Wallis (1989), pp.34-43], are threefold. The first is to formalize a thorough, yet simple, methodological framework for empirical macroeconometric modelling in a Bayesian spirit. The second is to investigate whether improved forecasting accuracy is feasible within a European-based multicountry context. This is conducted with particular emphasis on the construction and implementation of Bayesian vector autoregressive (BVAR) models that incorporate both a priori and cointegration restrictions. The third is to extend the approach and apply it to the joint-modelling of system-wide interactions amongst national economies. The intention is to attempt to generate more accurate answers to a variety of practical questions about the future path towards a united Europe. The use of BVARs has advanced considerably. In particular, the value of joint-modelling with time-varying parameters and much more sophisticated prior distributions has been stressed in the econometric methodology literature. See e.g. Doan et al. (1984). Kadiyala and Karlsson (1993, 1997), Litterman (1986a), and Phillips (1995a, 1995b). Although trade-linked multicountry macroeconomic models may not be able to clarify all the structural and finer economic characteristics of each economy, they do provide a flexible and adaptable framework for analysis of global economic issues. In this thesis, the forecasting record for the main European countries is examined using the 'post mortem' of IMF, DECO and EEC sources. The formulation, estimation and selection of BVAR forecasting models, carried out using Microfit, MicroTSP, PcGive and RATS packages, are reported. Practical applications of BVAR models especially address the issues as to whether combinations of forecasts explicitly outperform the forecasts of a single model, and whether the recent failures of multicountry forecasts can be attributed to an increase in the 'internal volatility' of the world economic environment. See Artis and Holly (1992), and Barrell and Pain (1992, p.3). The research undertaken consolidates existing empirical and theoretical knowledge of BVAR modelling. It provides a unified coverage of economic forecasting applications and develops a common, effective and progressive methodology for the European economies. The empirical results reflect that in simulated 'out-of-sample' forecasting performances, the gains in forecast accuracy from imposing prior and long-run constraints are statistically significant, especially for small estimation sample sizes and long forecast horizons.