Aim: This research attempts to understand the interrelation between strategy, performance measurement and management systems (PMMS) and human behaviour. Literature and the researcher’s experience suggest that PMMS most of the time do not deliver the expected results. In the specific case the focus is on a medium-sized company in Sweden which has experienced operational troubles with respect to delivery, which in turn has impacted financial performance. The research proposes a toolbox approach to introduce and align strategy, performance management and behavioural aspects. Methodology: The research enquires about how existing performance measurement and management is influencing the behaviour of employees and managers of this organization. The actions taken during the management of the crisis and the results which were achieved are described. The method and methodology are based on constructivism in order to obtain information about the impact of the strategy, performance measurement and management systems and behaviour. Literature research provided significant conceptual frameworks for both the implementation of strategy and consequent measurement and management systems as well as human behaviour in an organizational environment, summarized in a revised conceptual framework deduced from previous research. This research brings these two fields together to examine the interrelation of both within the researched organization. The researcher is part of the system and also influences the participants and this cannot be separated from each other. The research is less concerned with a wider validity due to the uniqueness of the case. The work might be used as reference for researchers and practitioners to compare their specific situation and derive ideas how to approach them. Based on the findings, previous research is validated, and a process introduced which enables the organization to align strategy, performance measurement and management systems and behaviour. To obtain the primary data the research uses a semi structured interviewing method of both individual and focus groups interviews. The primary data is the thematically coded with NVIVO. Results: Literature suggests that the introduction of PMMS and addressing behavioural aspects are widely separate issues. In introducing new PMMS, literature often refers to “creating buy-in” or “engaging” employees but does not advise on how to address behavioural aspects. Behavioural research deals with the motivation of employees but mostly cannot establish a link between performance management and measurement systems and behaviour. In this specific research, it was found that there is validity of motivational theory with regard to human behaviour, which strongly influences the performance measurement and management of the company. The impact of motivators may have opposite effects than expected because in this specific case the PMMS of the corporate office for the local unit did not change but nevertheless financial performance improved significantly. Contribution to knowledge: A conception framework was derived from literature attempting to interrelate Strategy, PMMS and behaviour. The primary research confirmed this framework and partially validated previous research and theories. Based on the findings from literature a revised conceptual framework is proposed to link behaviour to PMMS.

This research aims to investigate the effects of creolisation (in a manifestation of cultural change, cultural mixing and ethnicity) on consumer behaviour and fashion supply chain management in a Thai retailing context. In this study, creolisation is the process of cultural crossover that appears when local culture has been influenced and integrated with foreign culture. This doctoral study develops a theoretical and conceptual framework that addresses the main question of how creolisation impacts on Thai fashion consumers, retailers and their supply chain. Based on reviewing literature, there is lack of studies exploring the relationship between creolisation, consumer behaviour and fashion supply chain management in Thailand. It is expected that the study will complete this gap by providing the empirical findings to the literature. The study was based on the scientific realism position with a deductive (Thai fashion consumers) and an inductive (Thai fashion retailers and their supply chain) approach to gain a detailed understanding of their relationships. This also relates to mixed methods approach, including the three main methods used. Quantitative questionnaire surveys were conducted with Thai fashion consumers, whereas qualitative interviews and document analysis were used to collect the data from Thai fashion retailers and manufacturers. In terms of data analysis, the data from questionnaire survey were analysed by descriptive statistics and multiple-regression analysis, whereas the interviews data and document analysis were analysed by directed content analysis. In particular, the literature review and the findings from qualitative interviews were used to construct hypotheses to be tested in the quantitative analysis. Overall findings were integrated in the interpretation stage based on the suggested conceptual framework. Furthermore, the triangulation approach was considered to validate the research findings on the relationship between creolisation, Thai fashion consumer behaviour and Thai fashion supply chain management. The study contributes to the extant literature by providing not only new insights into its deficiencies, but also developing a suggested conceptual framework to inform practice. In particular, Thai fashion retailers may have interest in the suggested conceptual framework and apply it in order to enhance an understanding of the relationship between creolisation, consumer behaviour and supply chain management. Moreover, the findings could contribute to the responsiveness strategy in fashion supply chain management. In terms of research methodology, the study also contributes to a methodological foundation of supply chain management research. There is the using of mixed methods approach which integrates a quantitative method and qualitative method in order to investigate the effects of creolisation on consumer behaviour and fashion supply chain management in Thailand.

The implementation of environmental management accounting (EMA) in Mittelstand companies is an uncharted area. Therefore, the aim of this study was to identify the ways, benefits, and disadvantages of implementing EMA in such companies. The choice of the approach and method depended on the following reasons: As the observed phenomena took place inside a company and depended on the attitudes of its members, an interpretivist and qualitative research approach was used that regarded a company as a socially constructed entity. The research was executed with a top-down deductive method starting with a literary review (on Mittelstand-like companies using EMA), and leading to hypotheses concerning the research aim. These assumptions were tested in a qualitative case study using a German Mittelstand company from the printing industry. To this end, the study used the company’s files, personal notes from management meetings, and interviews with experts from the focal company offering the deepest insight in the focal company. The analysis found two different results. Mittelstand companies will have trouble with implementing EMA. However, after having done this, they will only experience benefits and no disadvantages. During the EMA implementation there will probably be delays due to lacking expertise, conservative attitudes, and disturbed channels of information among the staff. However, these obstacles can be overcome with external experts guiding the EMA implementation, and with financial resources to pay them. EMA will then enable a Mittelstand company to track the flows of hazardous and harmless physical entities alike and its associated environmental and conventional costs. With this information the strategic management accounting (SMA) will be able to reduce these costs, to develop eco-friendly products, and to increase its resource efficiency, profits and competitiveness. In a Mittelstand company EMA should therefore be placed at the interface of proper accounting and SMA. FCA, ABC, flow cost accounting, input/output analysis, and EBSC seem to be the optimal methods to track and analyse a company’s physical flows and its related conventional and environmental costs. The former cost type depends on the quantities of the resources, with the latter one depending on the production of waste, the excessive use of water, wood, fuel, electric energy, hazardous chemicals and the process they are used in. To capture these costs it is best to use a set of primary metrics (reflecting the quantities of the resources) and secondary metrics (focussing on the flows and dangers of these resources). Measuring environmental costs of hazardous substances is difficult, since the production processes they are used in depend on chancy circumstances like accidents. Instead, it is also possible to use an EMA that only calculates the amounts of wood, water, waste, fuel, and electric energy needed for the use of hazardous substances. After multiplying these costs with a numerical and empirically obtained factor, the related environmental costs can now be measured both accurately and easily. Such a simplified EMA seems to be a promising method for Mittelstand companies with low technical skills.

This research project, which is limited to German SMEs, deals with the development of a holistic early warning system (EWS) integrating both a quality management system (QMS) and controlling (CO). Most of the concepts designed to identify company risks/crises are focused either on quantitative (operative) or qualitative (strategic) factors. Several authors point out the need for a more holistic approach including both quantitative and qualitative factors. This research, therefore, sought to explore controlling and quality management tools for EWSs in the food production industry, which are appropriate for recognizing risk factors of company failure, outlined by interview and literature review. Concepts and relations were generated with the help of turnaround-, controlling-, and quality management-experts and then confirmed/refined and analyzed by considering how they can be implemented in practice through the application of case study research. This research makes a contribution in the following areas: identification of requirements for an EWS; the exploration of appropriate QM and CO tools for EWS; the proposal of a holistic approach. The EWS, developed during this work, enables companies in the food production industry to tailor the framework for the specific needs of the company. Such a comprehensive, systematic approach (CO + QM) is currently unknown, both in research and also practice. Therefore, the work represents a new, innovative and implementable practical model.

Succession effectiveness in family wineries is considered critical for the incumbents and the owning families looking forward to assure winery success and trans-generational continuity, as this endeavour requires substantial commitment, social skills, financial health, and idiosyncratic considerations that are more often than not unstable. Therefore, this thesis provides a platform of critical reflection and theoretical development upon the findings of a doctoral research on the topic of effective succession in family wineries for bringing further and closer theory and professional practice. Systematic literature review of the best available sources of knowledge served as a starting point. It was shown that there is a plethora of academic research on effective family business succession that makes available useful insights into this important process. The review has identified the major theories, models, and frameworks, and provided information on different factors and variables that are believed appropriate to foster succession process further. However, the review findings are often fragmented and subjective which makes it difficult to draw valid conclusions that can be representative for family wineries. Moreover, the review revealed certain gaps and uncertainties in the research that this thesis has aimed to bridge, and allowed the development of a preliminary conceptual framework (version one) with the testable research hypotheses. A primary research that followed in the organizational context of Cypriot family wineries made use of both quantitative and qualitative approaches, at a greater and lesser extent, respectively. These approaches were put forward based on the researcher’s ontological, epistemological and axiological assumptions. The numeric data were largely generated from a self-completed questionnaire survey that was comprehensive with an open aspect. The questionnaire was mailed to the entire population of fifty-four family wineries inclusive with hundred participants. The statistical analysis was undertaken using SPSS software. Pearson correlation analysis was the foremost statistical device used in the direction of establishment significant relationships among different succession factors. In order to enrich the meaning of statistical analysis with wine-specific insights, the researcher made further use of illustrative evidence collected from the survey open aspect.

Many small/medium-sized businesses to business companies today struggle withdeciding what marketing strategy to adopt since they do not have the same resources aslarger companies have. Large businesses have certain inherent advantages over smallercompanies. They are usually more established on the market, they have moreestablished customers and they have greater amounts of funds and resources in terms offor example, personnel. Yet, SMEs play a crucial role in the European economy wherethey represent an overwhelming majority of 99.8% of enterprises active within EU ́snon-financial business economy. The research that has been made regarding the socialmedia marketing usage and adoption also points to that there is lack of research withinthe B2B sector comparing to the B2C sector. Yet, the research that has been madeindicates that there are several potential benefits of utilizing social media, it has thepotential to generate higher brand awareness, exposure, increased traffic and higherpurchase intentions than what, for example, traditional marketing has and it is alsoknown to be more cost effective. Still, many businesses have still not fully understoodthe potential benefits of utilizing social media as a marketing communication tool,especially SMEs within the B2B sector. Something that they do seem to adopt isrelationship marketing which is not a new phenomenon, it has been one of the majorparadigms in the marketing literature the last decades and is also known to be costeffective and beneficial in many areas. Therefore, the authors in this study chose tomake a comparison between relationship marketing and digital marketing, to see whatstrategy is the most effective one in terms of awareness, purchase intentions and returnof investment. So, the authors carried out a qualitative and multiple case study withseven SMEs in the B2B sector in Sweden. The result show that for creating awarenessdigital marketing seems to be more effective and for creating purchase intentions.Regarding ROI, it was challenging for the authors to draw any connections or to makean overall conclusion about it. It was also found that the companies utilize social mediamarketing mostly for relationship marketing purposes and not as sales channels and thatmost of the companies lack resources both in terms of personnel, time and funding’swhen it comes to social media marketing.

The generation of attractive innovations is one of the most important and complex tasks companies undertake, the process of open innovation is being used to support this endeavour. SMEs often face difficulties applying and commercialising external sources’ technologies for their own purposes due to liability of smallness and related lack of capability of co-ordination. In particular, small and medium-sized system integrators of electronic consumer products (SIs) are (1) highly dependent on close collaboration with external organisations, (2) have to cope with turbulent technology markets, and have to manage (3) the continuous shortening of innovation cycles. These factors necessitate small and mediumsized SIs of electronic consumer products to increase their dynamic capability to innovate, which subsequently forms the basis for the SIs’ sustainable competitiveness. The effective embedding of the Purchasing Organisation (PO) into the innovation outside-in process can potentially become a major driver in improving the overall innovation process and company performance. However, given academic research does not provide sufficient insight concerning relevant Enabling Factors (EFs) and related drivers. Therefore, academics allude to a demand for further research in the field of early purchasing involvement in the innovation process. In addition, purchasing practitioners point to the low maturity of Purchasing Organisations with regard to securing innovations. To explore relevant Enabling Factors for purchasing integration into the innovation process, the qualitative study design was based on an embedded case study inquiry with multiple units of analysis. Data collection and analysis was realised through a sequential qualitative  quantitative mixedmethod approach. For this reason, interviews were conducted with 7 purchasing experts from the medium-sized German television set manufacturer Loewe. To obtain insights as to the generalisability of the findings, a purposive selected sample of 11 purchasing experts from other SIs with high dependency on innovation suppliers were interviewed via webbased questionnaires. The study identified: EF1: External Interconnectedness EF2: Preferred Customer status Process EF3: Management Commitment to the PO EF4: External Interconnectedness EF5: Early Integration into Product Planning EF6: Degree of Professionalisation of the PO EF7: Innovation Management System and EF8: Open-minded Relations based on Trust as a relevant Enabling Factor. Furthermore, the study suggests direct relations between the EFs and 32 drivers that are formative to the related Enabling Factors. Based on the study findings, 14 strategic measures were defined via focus group interviews. In this way, the study contributes to given academic knowledge in the field of early purchasing involvement into new product development processes (NPD). With regard to such new product development processes, this study suggests integrating the PO, as a third element, into the R&D and marketing interface.

No / The purpose of this paper is to present a knowledge management (KM) tool which has been designed to support the creation of virtual knowledge sharing networks (KSNs). It is a software-based application that enables the sharing of knowledge related to the implementation of manufacturing excellence (ME) best practices and improvement tools. A survey of SMEs was carried out to investigate the implementation of ME best practices. The results indicated that that the main barrier to the implementation of best practices, quality models and improvement tools is a lack of knowledge about these initiatives due to the resource constraints experienced by SMEs. This led to the development of a KM tool to support the creation of virtual networks to enable SMEs to manage improvement projects and share effectively the generated knowledge. The KM tool is currently at the stage of validation and its future implementation is also under consideration. The KM tool supports the creation of KSNs through an explicit KM approach to share ideas, experiences and knowledge about implementation of best practices and improvement tools; helping SMEs to become more competitive. This research has demonstrated that is possible to provide a KM tool that is suitable for use by a KSN of SMEs. This approach allows transferring some of the tacit and explicit knowledge generated during the implementation of improvement initiatives into electronic documents for future consultation by KSN members.

本研究最主要的目的在於瞭解：在臺灣中小企業眾多型態的合作關係中，不同型態合作關係所呈現的不同特性，是如何影響合作雙方共識之形成，並進而影響其維繫並管理此一合作關係的方式。本研究引用與組織間合作關係有關的文獻，包括以動態觀點的研究、資源依賴理論、網路理論，以及社會學者的田野觀察結果等，從中整理出本研究的觀念架構。自變數為「合作任務特性」，包含「合作關係經濟本質」、「合作成員互動特性」兩部份；中介變數為「共識凝聚型態」，包含「對彼此互賴程度的預期」、「成員默契形成之程度」兩部份；應變數為「合作關係維持機制」。本研究運用定性研究方式，在針織染整、進口化學原料，以及鐵門窗製造產業中，各選取一家中小企業作為深度訪談對象，了解其各種對外合作關係的運作本質，以其為分析單位，並利用前述之架構發展命題，所獲之研究發現如下： 一、「合作關係之經濟本質」與「對彼此互賴程度的預期」間具有正向之關聯。二、「成員互動特性」與「成員形成默契之程度」間亦具有正向之關聯。 三、「對彼此互賴程度的預期」高，「成員彼此形成默契之程度」高的合作者，其對合作效率的重視度高於公平，以默契、交情、合作利益降 低不確定性並化解衝突，工作角色與人際互動互為輔翼。 四、「對彼此互賴程度的預期」高，「成員彼此形成默契之程度」低的合作者，其對合作效率的重視度同於公平，以資訊蒐集降低不確定性，以較高之談判力主導衝突之解決，並以工作角色作為雙方互動的主軸。 五、「對彼此互賴程度的預期」低，「成員彼此形成默契之程度」高的合作者，其對合作效率的重視度同於公平，以交情、網路成員制裁力降低不確定性，依行規解決衝突，並以人際關係作為主要互動方式。 六、「對彼此互賴程度的預期」低，「成員彼此形成默契之程度」低的合作者，其對合作效率的重視度低於公平，以提高對方之依存度降低不確定性，顧忌較少的衝突常造成合作關係瓦解，以工作角色作為主要互動方式。

Family businesses are rapidly becoming the dominant form of business enterprise in both developing and developed economies. Family businesses are also being recognised as a potential driver of economic growth and wealth creation in the world. Family businesses in particular, have been making a positive contribution towards the South African economy for the last 300 years. Approximately 80% of businesses in South Africa could be classified as family businesses and they comprise 60% of the companies listed on the Johannesburg Stock Exchange. Family business wellness, which often forms the underlying causes for a lack of family harmony, is, however, a neglected area of research. The primary objective of this study is to explore selected determinants of family business wellness in small and medium-sized family-owned businesses in South Africa and to make recommendations to ensure effective management of these determinants in the family business. Topics such as the characteristics of the job, work stress and burnout, job engagement, family member commitment, the perceived success of the family business, among others, was investigated. In order to achieve the primary objective of this study, a survey was undertaken using a structured questionnaire. The reliability of the questionnaire was determined by calculating the Cronbach alpha coefficient, which indicated that the questionnaire used in this study conformed to the criteria of acceptable reliability and can be regarded as internally consistent. The survey yielded 45 usable questionnaires from 17 family businesses restricted to Gauteng and the North-West provinces in South Africa. Because this study was exploratory in nature, descriptive statistics was then used to analyse the statements that captured the information to measure the selected determinants of family wellness. The correlations between the variables were assessed using Pearson’s correlation coefficients and the relationships between the variables assessing family wellness were used for the discussion and conclusion points. Practical recommendations are suggested to improve family business wellness and, subsequently, increase the sustainability of such business. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.