Counter accounts of profit: outrage to action through “just” calculation

2019 ◽  
Vol 33 (4) ◽  
pp. 699-726 ◽  
Author(s):  
Darlene Himick ◽  
Kate Ruff

Purpose Profit is often moralized by activists, but scant research has carefully examined what profit is for these activists or how they use it to create a more just world. The purpose of this paper is to investigate how social movements use counter accounts of profit as tools of resistance. Design/methodology/approach A multiple case study design, informed by framing theory, is used to trace the framing of profit from activists’ counter accounts to actions they precipitated. Specifically, the study examines counter accounts of profit from the UK abolition movement, Médecines Sans Frontières access to essential medicines campaign and Brigitte Bardot Foundation’s opposition to the Canadian seal hunt, and how their framings of profit influenced change. Findings Activists reframe profit to create visibilities and bridges to the suffering of distant others. Reframing the calculation and boundary of profit is a strategy to elicit moral outrage, hope and ultimately a more just world. Through these reframings, activists in three different social movements were able to change the possibilities of who and what can be profitable, and how. Social implications The inherently incomplete nature of accounting frames give rise to accounting’s vulnerability to non-accountants to assert their views of a moral profit. Accounting therefore is both a means of control at a distance but also “emancipation at a distance.” Originality/value Scholars have asserted that accounting can be used for resistance, few studies have examined how. By examining how activists assert what profit is – and should be – the paper documents and theorizes profit as contested and highlights accounting’s emancipatory potential.

2018 ◽  
Vol 25 (2) ◽  
pp. 81-91
Author(s):  
Kerstin Kuyken ◽  
Mehran Ebrahimi ◽  
Anne-Laure Saives

Purpose This paper aims to develop a better understanding of intergenerational knowledge transfer (IKT) practices by adopting a context-related and comparative perspective. Design/methodology/approach A qualitative case study design involving 83 interviews and non-participative observation in German and Quebec organizations has been chosen. Findings Two distinctive archetypes of IKT emerge from both national contexts: “we-individualizing” (Germany) and “I-connecting” (Quebec), leading to an eightfold taxonomy of IKT practices. Research limitations/implications This research is limited to young and senior workers and to high-tech sectors. Originality/value Comparative and inductive study of IKT, adaptation of IKT practices to national contexts, retaining younger workers. This inductive and comparative study allows a better adaptation of IKT practices to national contexts and therefore a better retention of younger workers.


2018 ◽  
Vol 38 (3) ◽  
pp. 810-827 ◽  
Author(s):  
Sambit Lenka ◽  
Vinit Parida ◽  
David Rönnberg Sjödin ◽  
Joakim Wincent

Purpose The dominant-view within servitization literature presupposes a progressive transition from product to service orientation. In reality, however, many manufacturing firms maintain both product and service orientations throughout their servitization journey. Using the theoretical lens of organizational ambivalence, the purpose of this paper is to explore the triggers, manifestation and consequences of these conflicting orientations. Design/methodology/approach A multiple case study method was used to analyze five large manufacturing firms that were engaged in servitization. Semi-structured interviews were conducted with 35 respondents across different functions within these firms. Findings Servitizing firms experience organizational ambivalence during servitization because of co-existing product and service orientations. This paper provides a framework that identifies the triggers of this ambivalence, its multi-level manifestation and its consequences. These provide implications for explaining why firms struggle to implement servitization strategies due to co-existing product and services orientations. Understanding organizational ambivalence, provides opportunity to manage related challenges and can be vital to successful servitization. Originality/value Considering the theoretical concept of ambivalence could advance the understanding of the effects and implications of conflicting orientations during servitization in manufacturing firms.


2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zhanna Kremez ◽  
Lorelle Frazer ◽  
Scott Weaven ◽  
Sara Quach

PurposeThe purpose of this paper is to provide an in-depth investigation of e-commerce strategy implementation in mature franchise organisations from both franchisor and franchisee perspectives.Design/methodology/approachThis research employed a multiple case study method where the e-commerce strategies of two mature franchise organisations were investigated in depth. Franchising experts were interviewed to provide an additional dimension to this study.FindingsThis research found that e-commerce must be integrated with the overall business strategy for optimal franchise performance. Since all parties to the franchising relationship are affected by the introduction of e-commerce, both the franchisees’ and the franchisor’s interests must be considered when the strategy is being developed. In addition, the consumer’s perspective is central to how e-commerce is structured, and franchisees are best placed to know their customers’ needs because they are directly involved in operating their business and interfacing with customers.Practical implicationsA preliminary model for e-commerce structures in service and retail franchising has been developed that depends on the nature of the business, the distribution arrangements and the order fulfilment arrangements. The two main avenues in e-commerce structuring were centralisation and decentralisation.Originality/valueThis study contributes to knowledge through an in-depth investigation of the internal process of e-commerce implementation in franchise networks from both franchisor and franchisee perspectives.


2020 ◽  
Vol 35 (1) ◽  
pp. 159-171
Author(s):  
Steffen Muxoll Bastholm ◽  
Kristin B. Munksgaard

Purpose The strategic importance of the purchasing function increases, as its task become more dynamic in various interfaces with different suppliers. Changes in these customer–supplier interfaces pose specific challenges. The purpose of this study is to investigate how the purchasing function handles the interplay of interface changes. Design/methodology/approach This study applies a qualitative single case study design. Data are collected through observations and interviews conducted before, during and after a concrete change of interface taking place between a buying firm and its suppliers and customers. Findings Three main findings are identified to redefine the tasks of the purchasing function. The first concerns the new ways of defining the purchasing tasks. The main issue is to balance tasks with the simultaneous changes influencing other interfaces and relationships. The second is the division and alignment of tasks in intra- and inter-organizational networks with regards to who decides and coordinates what. Third, the inter-connected performance relates to how other actors perform their tasks. For the purchasing function, managing supplier interfaces influences and is influenced by how the firm simultaneously manages its user interface. Practical implications For management, a new way to evaluate the performance of the purchasing function is needed by including relationship management and interactive capabilities. Originality/value This study contributes with new insights into how managing the dynamics of changing interfaces requires interactively defined purchasing tasks, division and alignment of tasks and inter-connected performance vis-à-vis others in the wider network setting.


2020 ◽  
Vol 32 (1) ◽  
pp. 20-41
Author(s):  
Jose Orlando Montes ◽  
F. Xavier Olleros

PurposeThis article explores a particular on-demand fabrication unit, the microfactory (MF). It identifies and contrasts several MFs and proposes a taxonomy. This research also explores online manufacturing platforms (OMP) that complement certain MFs.Design/methodology/approachThis research implements a multiple case study (71 cases in 21 countries), triangulating data available on the web with interviews, virtual/physical tours and experiential research.FindingsThe results suggest that automation and openness are the main dimensions that differentiate the MFs. Using these dimensions, a taxonomy of MFs is created. MFs with relatively low automation and high openness tend to be innovation-driven microfactories (IDMFs). MFs with high automation and low openness levels tend to be customization-driven microfactories (CDMFs). And MFs with relatively low automation and low openness tend to be classic machine shops (MSs). There are two types of OMP: closed (COMPs) and multisided (MOMPs). MOMPs can be low-end or high-end.Practical implicationsIn a world where online platforms are becoming central to the reinvention of manufacturing, multisided online platforms and small fabricators will become strongly symbiotic.Originality/valueThis paper offers a clearer conceptualization of MFs and OMPs, which may help to better understand the reality of local on-demand fabrication. Moreover, it explores a new type of experiential research, which tries to describe and interpret firms through transactional activities. Many details of a firm that are difficult to capture via interviews and netnography can be revealed this way.


2015 ◽  
Vol 19 (4) ◽  
pp. 770-790 ◽  
Author(s):  
Alexander Schauer ◽  
Ana Cristina Vasconcelos ◽  
Barbara Sen

Purpose – This paper aims to present a holistic framework, termed ShaRInK (Sharer, Relations, Institution, Knowledge), that depicts key categories of influences that shape individual perceptions of knowledge sharing within an organisational setting. Design/methodology/approach – An exploratory and qualitative case study strategy in which empirical data were gathered from 24 interviewees that were based in four different branches (i.e. China, The Netherlands, the UK and the USA) of a single information technology services organisation. Findings – The findings led to a holistic framework that depicts four key categories of influences that shape knowledge sharing from an individual perspective: attitudes and characteristics of the sharers, relations between the sharers, institutions which act as a united entity on sharer perceptions and knowledge itself. Furthermore, the four key influences not only shape knowledge sharing independently but are intertwined and have a synergistic effect. The ShaRInK framework is formed by combining these. Originality/value – The findings indicate that knowledge sharing from an individual-level perspective is a more complex phenomenon than currently portrayed in the literature. All four key influences, each being fundamentally different in nature, and their relationships should be taken into account. Equally, the ShaRInK framework can be applied by organisations when developing a knowledge-sharing strategy or auditing existing strategies.


2017 ◽  
Vol 20 (3) ◽  
pp. 372-391 ◽  
Author(s):  
Dario Milesi ◽  
Vladimiro Verre ◽  
Natalia Petelski

Purpose The purpose of this paper is to show how science-industry R&D cooperation (SIRC) generates effects on the strategy developed by firms to appropriate the benefits of innovations. Given the plurality of cooperation patterns between firms and public R&D institutions and the variety of appropriation mechanisms used by firms to protect generated knowledge or to strengthen their market position, this paper investigates to what extent different forms of cooperation are associated with different effects on appropriation strategy. Design/methodology/approach As evidence of this, the authors carry out a multiple case study, covering nine biopharmaceutical Argentine firms whose innovation projects are developed in cooperation with public R&D institutions. Using critical dimensions identified by public-private R&D cooperation literature, the paper analyzes the characteristics of cooperation in the cases studied, looking for different patterns. Given the existence of various appropriation mechanisms identified by appropriability literature, the paper analyzes how firms use (or not) those mechanisms within the specific context of jointly generated innovation. Findings The paper shows that SIRC generates opposing effects on the various appropriation mechanisms used by firms, both challenging and strengthening them. Likewise, the identification of three cooperation patterns in Argentine biopharmaceutical sector, namely, contract R&D, internalization and coordination, allows appreciating how each pattern affects differently the appropriation mechanisms used by firms, being the coordination one, the most functional to the appropriation strategy of firms analyzed. Research limitations/implications The arguments presented here are necessarily limited to the biopharmaceutical Argentine sector, which is strategic to the country, for accumulated capabilities in scientific and business aspects. The analysis could be enriched by extending it to other industries with similar innovation characteristics and to other countries, where patents have a similar weight (emerging countries) or a different one (developed countries). Practical implications Innovation and public-private collaboration policies may benefit from the analysis presented here, which helps to assess advantages and challenges of different SIRC logics on firms’ appropriation issues and to considerate which aspects allow cooperation and appropriation combining in a more virtuous form. Originality/value There is no paper that explicitly examines the effects generated by different SIRC patterns on the appropriation strategy of firms, conceived as a combination of different mechanisms which may include patents but is not limited to them.


2016 ◽  
Vol 116 (3) ◽  
pp. 445-465 ◽  
Author(s):  
Hamid Jafari ◽  
Anna Nyberg ◽  
Per Hilletofth

Purpose – The purpose of this paper is to explore how postponement is applied in retailing and how such application is connected to logistics flexibility. Design/methodology/approach – An overview of the established typological classifications of postponement and logistics flexibility is presented followed by empirical results from three case studies of retailers of electronics, furniture, and grocery in Sweden. The study relies on primary qualitative data gathered on the retailers as well as secondary material on some suppliers including logistics providers for further insight. Findings – The results of the study show that retailers have different practices when it comes to postponement and speculation; however, there is a growing tendency toward postponement among retailers by exploring new means of applying postponement. The results reveal that retailers that have higher application of postponement seem to be more flexible in their logistics operations. Research limitations/implications – The paper provides direction for further empirical research of the topic, by indicating the application of postponement is not constrained to the point of purchase and could be extended by involving consumers as well as capitalizing on suppliers’ competences and capabilities. Especially, sales services, software, and upgrades could provide opportunity for further expanding the concept. Originality/value – The paper contributes to the existing literature on logistics practices of postponement and speculation, as well as logistics flexibility by focussing on retail firms in Sweden. Most of the prior scholarly work on postponement and flexibility is on the manufacturing context.


Author(s):  
Diego Vega

PurposeConsidered a strong method for exploratory investigations, case study research has become part of the mainstream approach, particularly in the field of humanitarian logistics (HL) and supply chain management. Nevertheless, similar to other logistics and SCM-related fields, rigor is not at its best. The purpose of this paper is to propose a framework for crafting case study research in HL, based on an analysis of published case study-based research.Design/methodology/approachThe study classifies and compares the use of case studies in HL research, based on criteria developed from the methodology literature including purpose, type and volume of data, and type of analysis.FindingsWhile case studies become more frequent, the results point out a lack of rigor, particularly regarding chain of evidence and the use of frameworks for case study rationale and analysis.Research limitations/implicationsThe study proposes a framework for case study design, based on four “check questions” that can help researchers to go through the process of crafting a case study.Practical implicationsThe study provides practitioners with more understanding of case studies in HL research, which they can use when calling for or evaluating such studies in their organizations.Originality/valueThis paper offers an initial framework for conducting case studies in HL.


2014 ◽  
Vol 6 (1) ◽  
pp. 29-55 ◽  
Author(s):  
John Philip O'Connor

Purpose – The aim of this paper is to examine how the “colleen” archetype was used in the creation of a successful brand personality for a range of soap manufactured in Ireland during the early twentieth century. It reveals the commercial and political agendas behind this move and the colleen's later application to Ulster unionist graphic propaganda against Home Rule between 1914 and 1916. Design/methodology/approach – This case study is based on an analysis of primary and secondary sources; the former encompassing both graphic advertising material and ephemera. Findings – This paper demonstrates how contemporary pictorial advertising for colleen soap was suffused with text and imagery propounding Ulster's preservation within the UK. It also suggests that the popularity of this brand personality may have been a factor in the colleen's appropriation for propaganda purposes by certain strands within Ulster unionism. Originality/value – This paper is based on original research that expands the historical corpus of Irish visual representation, while also adding notably to discourses within the History of Marketing and Women's History.


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