scholarly journals Problematizing profit and profitability: discussions

2020 ◽  
Vol 1233 (4) ◽  
pp. 753-793
Author(s):  
Alan Lowe ◽  
Yesh Nama ◽  
Alice Bryer ◽  
Nihel Chabrak ◽  
Claire Dambrin ◽  
...  

PurposeThe purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the problematization of profit and related accounting numbers will be fostered in part by the exchanges we include here.Design/methodology/approachThis paper adopts an interdisciplinary discussion approach and brings into conversation ideas and views of several scholars on problematizing profit and profitability in various contexts and explores potential implications of such problematization.FindingsProfit and profitability measures make invisible the collective endeavour of people who work hard (backstage) to achieve a desired profit level for a division and/or an organization. Profit tends to preclude the social process of debate around contradictions among the ends and means of collective activity. An inherent message that we can discern from our contributors is the typical failure of managers to appreciate the value of critical theory and interpretive research for them. Practitioners and positivist researchers seem to be so influenced by neo-liberal economic ideas that organizations are distrusted and at times reviled in their attachment to profit.Research limitations/implicationsProblematizing opens-up the potential for interesting and significant theoretical insights. A much greater pragmatic and theoretical reconsideration of profit and profitability will be fostered by the exchanges we include here.Originality/valueIn setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the research community focussing on problematizing profit and profitability in various settings. The discussion perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.

2020 ◽  
Vol 33 (4) ◽  
pp. 681-698
Author(s):  
Alan Lowe ◽  
Yesh Nama ◽  
Alexandru Preda

PurposeThe purpose of this paper is to advance a research agenda on the topic of problematising profit and profitability. This paper also acts as an introduction to this Accounting, Auditing & Accountability (AAAJ) special section which aims to foster the development of literature focussing on critically evaluating issues surrounding profit and profitability and their sometimes, deleterious effects on society. The authors encourage an interdisciplinary discussion on the concepts of profit and profitability and various ways in which the authors could potentially problematise these concepts.Design/methodology/approachThe authors undertake a purposive interdisciplinary review to provide context on problematising profit and profitability by briefly discussing the evolution of the concept of profit and by reviewing some contemporary debates and discussions about the role and status of profit and profitability.FindingsIn order to further develop the literature on problematising profit and profitability, it is important to broaden the analytical framework in order to (1) uncover the assumptions that make profitable activities possible as well as justifications of such activities; (2) analyse the practices of profit not only in the sense of computational practices but also in the sense of strategic and rhetorical calculations; (3) evaluate the practices of profit and profitability where they are situated within social and power relationships and (4) connect practices of profit to specific social imaginaries of profit.Originality/valueIn setting out a future research agenda, this paper fosters theoretical and methodological pluralism and encourages box-breaking research in the research community focussing on problematising profit and profitability in various settings. The perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also provides emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.


2018 ◽  
Vol 3 (4) ◽  
pp. 375-393 ◽  
Author(s):  
Bahana Wiradanti ◽  
Stephen Pettit ◽  
Andrew Potter ◽  
Wessam Abouarghoub

PurposeThe purpose of this paper is to review the literature on peripheral ports, hub ports and concentration – deconcentration factors. This is an issue, as investments in port development in more peripheral locations are challenging due to the difficult financial situation currently faced by the maritime industry.Design/methodology/approachThis paper presents a narrative literature review focusing on peripherality in the context of seaports and transport. Moreover, it gathers the reasons why ports concentrate–deconcentrate, and how these factors evolve over time.FindingsThis paper develops a future research agenda for peripheral ports.Practical implicationsThe paper provides insights for ports in developing countries in their efforts to upgrade their port facilities and infrastructure.Originality/valueThis paper contributes to the research on ports in peripheral locations which have been under studied compared to larger hub ports.


2020 ◽  
Vol 12 (4) ◽  
pp. 577-603
Author(s):  
Shatrughan Yadav ◽  
Usha Lenka

Purpose Workforce diversity is widely believed to enhance the knowledge and perspectives of organizations. The purpose of this study is to synthesize the existing diverse literature on workforce diversity and to enlighten the avenues for future research in managing workforce diversity. Design/methodology/approach This study performs a comprehensive review of empirical and conceptual studies published on workforce diversity and its outcomes in the top 13 peer-reviewed leading management journals between 1990 and 2019. Findings The assessment of diversity literature reported mixed and inconsistent results that are the critical challenges of diversity management. Furthermore, most studies have not individually identified the problems of diversity dimensions. To understand the problems, this study has divided the different dimensions of diversity (e.g. age, gender, race, education, functional background and tenure) and their results, supported by various theories. The findings of this study suggested a different reason for existing conflicts and proposed a future research agenda. Originality/value To overcome the challenges of diversity, this study has proposed the future research agenda for future research. to take optimum advantage of workforce diversity, this study contributes a theoretical perspective that enhances the understanding of existing diversity in organizations and develops diverse organizations.


2020 ◽  
Vol 27 (9) ◽  
pp. 2649-2677
Author(s):  
Deepika Sharma ◽  
Rashi Taggar ◽  
Sunali Bindra ◽  
Sanjay Dhir

PurposeThis paper aims to epistemologically extend and explore the present theories from prior research conducted in the area of responsiveness. Furthermore, it determines to benchmark the prominent theories, characteristics, context and methodologies (TCCM) used in the domain since its inception to advance the science and practice of marketing and logistics discipline.Design/methodology/approachA seven-step methodology (SSM) has been introduced to create a comprehensive dataset. Based upon the selection criteria of high-ranked journals and language, the research studies have been retrieved from Scopus, Web of Science, Business Source Complete and journal homepage to avoid the error of exclusion. Moreover, the dataset has been compiled using manual and electronic searches without any limitation of time.FindingsThe search for a suitable dataset retrieved 642 documents by identifying “1969” as the beginning year of research in the subject domain. The analysis found that responsiveness has been prominently studied in the manufacturing industry. The results also advocate responsiveness as the vital antecedent to performance and satisfaction. Frameworks have been proposed with significant propositions for future empirical testing and theory inventiveness by researchers.Originality/valueThe study pioneers its utility for retailers to recognize the firms' inherent abilities and strengths, which can be promoted to create responsiveness more than ever. The analysis results can act as the compelling force to understand the driving power of various factors influencing responsiveness.


2020 ◽  
Vol 23 (2) ◽  
pp. 121-140
Author(s):  
Stephanie R. Seitz ◽  
Kaumudi Misra

PurposeThe purpose of this paper is to bring a more individual focus to social networks in theorizing the social process of knowledge sharing.Design/methodology/approachThe theoretical model proposes that political skill will shape an individual's social network. Further, political skill within a network will influence the degree of complex knowledge sharing, which likely happens through the mechanism of affective- and cognitive-based trust.FindingsTheoretical implications and future research directions are discussed.Originality/valueKnowledge sharing is an inherently social process and as such occurs within the context of social networks in an organization. However, research to date has not fully explored the details of how and why complex knowledge sharing happens within a social network. Generally, theory on social networks has focused on structural qualities of a network, rather than the individual characteristics of the members of that network. This paper brings a more individual focus to social networks in theorizing the social process of knowledge sharing.


2020 ◽  
Vol 26 (3) ◽  
pp. 377-396
Author(s):  
Keith Hollingsworth

Purpose In “Reinventing Entrepreneurial History,” Wadhwani and Lubinski (2017) encourage the study of legitimacy, the sense that a new organization or venture “belongs” to, or fits within, the social construct of its time. Design/methodology/approach To this end, this query will consider methods used in the period between the Civil War and the Civil Rights Movement to show legitimacy in black economic endeavors. Three Atlanta entrepreneurs’ efforts will be used as demonstrative examples. Findings The overarching aim of this investigation of economic legitimization is to give practical examples of three distinct strategies in play: endorsement, authorization and storytelling. In addition, a fourth external actor, social organizations, that exists outside of the realms of media, government and law as noted by Bitektine and Haack (2015) is illustrated to grant validity within the black community. Also, the storytelling strategy is used to illustrate promoters, actors pushing legitimacy to benefit the community at large. Originality/value Arguably the search for economic and collective legitimacy within black businesses is not confined to the past. Stated in another way, black businesses still fight for legitimacy, and future research should be undertaken to show the similarities and differences in the two aforementioned periods.


2014 ◽  
Vol 48 (1/2) ◽  
pp. 380-404 ◽  
Author(s):  
Sally Dibb ◽  
Cláudia Simões ◽  
Robin Wensley

Purpose – Describing marketing practices is fundamental to understanding both the scope of marketing practice and the actual value it adds to the organization. This paper aims to clarify the reach of marketing practice and the nature of activities that marketers carry out. Design/methodology/approach – The study uses mixed methods, involving qualitative document analysis, qualitative interviews and a quantitative managerial survey. Findings – The findings reveal consistency in the views of academics and practitioners across the following disaggregated elements of practice: stakeholder and relationship marketing, customer analysis, marketing-mix management/marketing planning, and the centrality of customers. However, when these themes are integrated into broader categories of practice, the activities are parceled and prioritized in different ways by the different data sources. Practical implications – The findings have implications for how marketing is practiced and taught and for the future research agenda. Originality/value – This study considers the functional practices within marketing and clarifies the scope of marketing practice.


2008 ◽  
Vol 37 (2) ◽  
pp. 145-164 ◽  
Author(s):  
Adam Smale

PurposeThe purpose of this paper is to review the literature on HRM in MNCs from a knowledge transfer perspective, to identify some of the key weaknesses in extant research and to outline a future research agenda.Design/methodology/approachIn this paper key contributions to the literature on HRM in MNCs are reviewed and discussed in connection with the knowledge transfer literature. The review and discussion culminate in the presentation of an agenda for future research.FindingsThe paper finds that, by viewing global HRM integration in MNCs as a process of knowledge transfer, three weaknesses in the extant literature are identified: inadequate consideration of HRM's knowledge characteristics at different levels within the organisation – the “what”; insufficient attention paid to the organisational mechanisms through which HRM is transferred – the “how”; and a lack of rigour in assessing when HRM transfer can be viewed as successful – the “when”.Originality/valueIn viewing global HRM integration as a process of knowledge transfer, the paper extends the HRM‐knowledge link and provides an alternative point of departure from which to study HRM in MNCs. In highlighting some of the weaknesses in extant research and in proposing a research agenda, it is also hoped that this paper can assist other scholars in making incremental improvements to a field reportedly in need of further theoretical development.


2016 ◽  
Vol 50 (9/10) ◽  
pp. 1767-1772 ◽  
Author(s):  
Richard Kedzior ◽  
Douglas E. Allen ◽  
Jonathan Schroeder

Purpose The purpose of this paper is to outline the contributions presented in this special section on the selfie phenomenon and its significance for marketing practice and scholarship. Design/methodology/approach The significance of the topic is reviewed and themes related to the selfie phenomenon and marketplace issues are discussed in connection with extant research. The contributions of each paper are briefly highlighted and discussed. Findings Although the selfie is a relatively new phenomenon, both marketing practice and scholarship have noticed its prominence in consumer lives and potential for generating marketplace insights. Despite its frequently presumed triviality, the selfie is a multifaceted phenomenon of significance to key marketing areas such as branding, consumer behavior or market research. Possible avenues for future research are outlined. Originality/value Key issues relating to research into the selfie phenomenon for marketing scholars are illuminated.


2017 ◽  
Vol 32 (1) ◽  
pp. 57-74 ◽  
Author(s):  
Yu Gao ◽  
Yao Li ◽  
Maoyong Cheng ◽  
Genfu Feng

Purpose This paper aims to investigate the curvilinear effects of firms’ market learning on radical innovation and the moderation effects of the focal firms’ horizontal ties and vertical ties. Design/methodology/approach This study uses regression analysis with the survey data from 303 Chinese firms. Findings Explorative/exploitative market learning has an inverted U-shaped/U-shaped effect on radical innovation. The effects of explorative market learning on radical innovation increase when firms have strong horizontal ties, but decrease when firms have strong vertical ties. The opposite is true for the effects of exploitative market learning. Research limitations/implications This study uses unilateral data to examine the moderation effects of the focal firms’ vertical and horizontal ties on the market learning-radical innovation links. Future research that conducted in the dyadic-paradigm would be preferable to test the generalizability of this research and address the potential changes. Originality/value The value of the current study centers on its integrated framework that incorporates organizational learning theory and the social network perspective to account for radical innovation. The integrative view helps us to interpret the curvilinear effects of market learning on radical innovation and outlines the moderation mechanisms of horizontal ties and vertical ties.


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