scholarly journals Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giuseppe Grossi ◽  
Jarmo Vakkuri ◽  
Massimo Sargiacomo
Keyword(s):  
Value Creation ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Content Type ◽  
Accounting Performance ◽  
A Value ◽  
Different Types ◽  
Practical Implications ◽  
Hybrid Organisations

PurposeDrawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.Design/methodology/approachThe authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.FindingsHybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.Practical implicationsThis contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.Originality/valueHybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.

scholarly journals Advantages and potential challenges of data management in e-maintenance

2019 ◽  
Vol 25 (3) ◽  
pp. 378-396 ◽  
Author(s):  
Arian Razmi-Farooji ◽  
Hanna Kropsu-Vehkaperä ◽  
Janne Härkönen ◽  
Harri Haapasalo
Keyword(s):  
Data Management ◽  
Design Methodology ◽  
Management Practices ◽  
Future Research ◽  
Conceptual Approach ◽  
Content Type ◽  
Different Types ◽  
Maintenance Systems ◽  
Industry Leader ◽  
Practical Implications

Purpose The purpose of this paper is twofold: first, to understand data management challenges in e-maintenance systems from a holistically viewpoint through summarizing the earlier scattered research in the field, and second, to present a conceptual approach for addressing these challenges in practice. Design/methodology/approach The study is realized as a combination of a literature review and by the means of analyzing the practices on an industry leader in manufacturing and maintenance services. Findings This research provides a general understanding over data management challenges in e-maintenance and summarizes their associated proposed solutions. In addition, this paper lists and exemplifies different types and sources of data which can be collected in e-maintenance, across different organizational levels. Analyzing the data management practices of an e-maintenance industry leader provides a conceptual approach to address identified challenges in practice. Research limitations/implications Since this paper is based on studying the practices of a single company, it might be limited to generalize the results. Future research topics can focus on each of mentioned data management challenges and also validate the applicability of presented model in other companies and industries. Practical implications Understanding the e-maintenance-related challenges helps maintenance managers and other involved stakeholders in e-maintenance systems to better solve the challenges. Originality/value The so-far literature on e-maintenance has been studied with narrow focus to data and data management in e-maintenance appears as one of the less studied topics in the literature. This research paper contributes to e-maintenance by highlighting the deficiencies of the discussion surrounding the perspectives of data management in e-maintenance by studying all common data management challenges and listing different types of data which need to be acquired in e-maintenance systems.

Trust, risk and transaction intention in consumer-to-consumer e-marketplaces

2019 ◽  
Vol 119 (2) ◽  
pp. 331-350 ◽  
Author(s):  
Kangning Wei ◽  
Yuzhu Li ◽  
Yong Zha ◽  
Jing Ma
Keyword(s):  
Qualitative Study ◽  
Perceived Risk ◽  
Design Methodology ◽  
Future Research ◽  
Trust Building ◽  
Content Type ◽  
Online Transactions ◽  
Starting Point ◽  
Different Types ◽  
Practical Implications

Purpose The purpose of this paper is to compare the relative impacts of trust and risk on individual’s transaction intention in consumer-to-consumer (C2C) e-marketplaces from both the buyers’ and the sellers’ perspectives. Design/methodology/approach Two surveys were used to collect data regarding buyers’ and sellers’ perceptions and transaction intentions at a typical C2C e-marketplace. Partial least squares was used to analyze the data. A complementary qualitative study was conducted to triangulate the results from the quantitative study. Findings Institution-based trust (IBT) exerts a stronger influence on transaction intentions for buyers than for sellers. Sellers perceive a stronger impact of trust in intermediary (TII) than buyers on transaction intentions. The impacts of perceived risk in transactions are not different between buyers and sellers. Furthermore, IBT mediates the impacts of TII and perceived risk on transaction intentions for buyers. Research limitations/implications The results indicate that the impacts of trust and risk on transaction intention in e-marketplaces do differ between buyers and sellers. This suggests a need to further investigate the buyer–seller difference in online transactions. Practical implications Intermediaries need to focus on different types of trust-building mechanisms when attracting buyers and sellers to make transactions in the e-marketplace. Originality/value C2C e-marketplaces cannot survive without participation from both buyers and sellers. Most prior research is conducted from the buyers’ perspective. This research sets a starting point for future research to further explore the differences between buyers’ and sellers’ behavior in C2C e-commerce environments.

Teaching and learning

2016 ◽  
Vol 24 (3) ◽  
pp. 294-317 ◽  
Author(s):  
Grant Samkin ◽  
Lesley Stainbank
Keyword(s):  
Fast Moving ◽  
Teaching And Learning ◽  
Design Methodology ◽  
Future Research ◽  
Special Issue ◽  
Accounting Profession ◽  
Content Type ◽  
University Environment ◽  
Empirical Approaches ◽  
Practical Implications

Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of sources, this paper explores a number of issues surrounding teaching and learning in the current university environment. The seven papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature. Findings The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that to remain relevant, teaching and learning will remain an important area for future research. Practical implications This paper on teaching and learning is of interest to accounting teachers and researchers, university managers and members of the accounting profession. Originality/value This special issue provides a range of examples of research relevant to teaching and learning and sets an agenda for future research.

Expert cues: how expert reviewers are perceived online

2020 ◽  
Vol 30 (4/5) ◽  
pp. 531-556 ◽  
Author(s):  
Anna Naujoks ◽  
Martin Benkenstein
Keyword(s):  
Design Methodology ◽  
Online Reviews ◽  
The Other ◽  
Future Research ◽  
Review Author ◽  
Content Type ◽  
Source Expertise ◽  
Different Types ◽  
Practical Implications

PurposeThe purpose of this paper is to explore different types of source expertise and how they influence perceived message quality. Consumers face the challenge to identify valuable online reviews. Source expertise as a signal of message quality can be displayed differently, depending on website layout, operator and review author.Design/methodology/approachTwo scenario-based experiments were conducted questioning 135 and 275 participants. They investigate the effect of different types of expert reviewers on perceived message quality and also examine the interplay of source expertise and source trustworthiness.FindingsThe findings reveal that the different types of expert reviewers differ in perceived expertise and their impact on perceived message quality. Claims of expertise induce the highest perceived expertise compared to the other expert types and non-experts, but are perceived as less trustworthy.Research limitations/implicationsFuture research should examine the influence of the expert types across different product and service categories and could also include moderating influences that reflect how consumers process expert cues differently.Practical implicationsCues that signal high expertise and high trustworthiness are likely to deliver the most valuable online reviews. This should be incorporated in the website's layout to help consumers find valuable information.Originality/valueThe approach of this research is novel in that it undertakes comparisons between three types of expert cues and non-experts. It also addresses the interplay of source expertise and trustworthiness and examines the effect on message quality.

Customer dominant value formation in service

2013 ◽  
Vol 25 (2) ◽  
pp. 104-123 ◽  
Author(s):  
Kristina Heinonen ◽  
Tore Strandvik ◽  
Päivi Voima
Keyword(s):  
Value Creation ◽  
Customer Value ◽  
Design Methodology ◽  
Conceptual Analysis ◽  
Future Research ◽  
Service Strategy ◽  
Content Type ◽  
Practical Implications ◽  
Contextual Reality

PurposeThe purpose of this paper is to extend current discussions of value creation and propose a customer dominant value perspective. The point of origin in a customer‐dominant marketing logic (C‐D logic) is the customer, rather than the service provider, interaction or the system. The focus is shifted from the company's service processes involving the customer, to the customer's multi‐contextual value formation, involving the company.Design/methodology/approachValue formation is contrasted to earlier views on the company's role in value creation in a conceptual analysis focusing on five central aspects. Implications of the proposed characteristics of value formation compared to earlier approaches are put forward.FindingsThe paper highlights earlier hidden aspects on the role of a service for the customer. It is proposed that value is not always an active process of creation; instead, value is embedded and formed in the highly dynamic and multi‐contextual reality and life of the customer. This leads to a need to look beyond the line of visibility focused on visible customer‐company interactions, to the invisible and mental life of the customer. From this follows a need to extend the temporal scope, from exchange and use even further to accumulated experiences in the customer's life and ecosystem.Research limitations/implicationsThis paper is conceptual. It discusses and presents a customer‐dominant value perspective and suggests implications for empirical research and practice.Practical implicationsAwareness of the mechanism of the customer value formation process provides companies with new insight on the service strategy, service design and new service innovations.Originality/valueThe paper contributes by extending the value construct through a new customer dominant value perspective, recognizing value as multi‐contextual and dynamic based on customers' life and ecosystem. The findings mark out new avenues for future research.

Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Irshad Ali ◽  
Sumit Lodhia ◽  
Anil K. Narayan
Keyword(s):  
Value Creation ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Legitimacy Theory ◽  
Systematic Method ◽  
Content Type ◽  
A Value ◽  
Sustainability Reports ◽  
And Performance ◽  
Practical Implications

Purpose This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value. Design/methodology/approach This study used visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs in the annual and sustainability reports of Fonterra Co-operative Group over a ten-year period. The findings were interpreted using legitimacy theory. Findings The findings show a significant increase in the usage of photographs to legitimise and reinforce the organisation’s sustainability messages. The photographs are dominated by images signalling to stakeholders’ positive sustainability messages, as a systematic method for managing stakeholder expectations to maintain, gain and even repair legitimacy. A majority of photographs have supporting textual narrative, which could be construed as an attempt by the company to make their sustainability messages explicit and provide greater legitimacy of activities and performance with the ultimate aim of enhancing organisational value. Research limitations/implications This study contributes towards an in-depth understanding of attempts at seeking legitimacy and creating organisational value through the systematic usage of photographic disclosures in sustainability reporting. Practical implications This study has the potential to inform stakeholders on linkages between sustainability photographs, value creation and legitimacy. It can help inform and assist report preparers, designers and users on the potential of photographs as a substantive medium to manage legitimacy in sustainability reporting. Originality/value This paper adds to the scant literature on the growing use of photographs as a value adding apparatus in sustainability reporting. This paper also extends the applicability of legitimacy theory to visual disclosure and suggests that legitimacy can be systematically sought to create value.

Why top managements must change their fundamental assumptions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stephen Denning
Keyword(s):  
Value Creation ◽  
Customer Value ◽  
Design Methodology ◽  
Content Type ◽  
Business People ◽  
A Value ◽  
Current Context ◽  
Purpose Of Business ◽  
Value Creation Process ◽  
Practical Implications

Purpose Despite today’s profusion of customer-centric rhetoric, most business people still believe that the primary purpose of business is profits. But the most resilient and sustainably successful firms consistently select one primary purpose: enrich the lives of their customers. 10; Design\methodology\approach The article maps how the most valuable and fastest growing firms are paving the way for an era of customer-driven capitalism. Findings In the current digital age, an obsession with delivering value to customers is proving to be the key driving force for success. Practical\implications The goal of customer-value primacy is not a threat to other stakeholders. Originality\value Customer-driven leadership is a hallmark of successful management in the current context. Top management must institute and continuously support a value creation process that works backwards from the future. 10;

Criteria for selecting actors for the value co-creation in startups

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrei Bonamigo ◽  
Adrianne Alves da Silva ◽  
Beatriz Pereira da Silva ◽  
Steffan Macali Werner
Keyword(s):  
Value Creation ◽  
Design Methodology ◽  
Web Of Science ◽  
Future Research ◽  
Key Factors ◽  
Content Type ◽  
Future Studies ◽  
Value Cocreation ◽  
Practical Implications ◽  
Selection Of

Purpose The purpose of this paper is to identify the main criteria for selecting actors to compose these business platforms and addressing the co-creation of value and improve the performance of startups. Design/methodology/approach The methodology is based on the search for key factors for the selection of actors and the understanding of co-creation of value and the concept of startups. The content of this paper is substantiated on an extensive review of the literature related to the subjects’ value-cocreation and new startups, and the review is based on the articles found in the databases of Ebsco, Emerald, Science Direct, Scopus, Village and Web of Science. Findings This paper identifies the main key-factors found in the literature for selecting actors to co-create value in startups and organizes the findings in five categories: value creation, interaction, actor behavior, client and partnership. It also presents the possibility of future research that will be able to put the study in practice. Research limitations/implications The results of this research have not been tested empirically, which opens the door for future studies that can prove the effectiveness of the findings. It is also important to mention that there are few articles in the literature that directly address this topic, and some definitions of actor/co-creation of value/business model may also change. Practical implications The selection criteria of the actors listed are useful for service entrepreneurs and managers to assist in decision-making at the stage of choosing their partners for value co-creation in startups. Furthermore, it involves mitigating waste in startups and maximizing the economic gains of partners through value co-creation in startups. Originality/value This study is one of the first attempts to recognize the key factors for selecting actors to co-create value in startups, aiming at their success in the market.

The relationship between intellectual capital and big data: a review

2018 ◽  
Vol 26 (3) ◽  
pp. 361-380 ◽  
Author(s):  
Federica De Santis ◽  
Claudia Presti
Keyword(s):  
Big Data ◽  
Intellectual Capital ◽  
Value Creation ◽  
Design Methodology ◽  
Content Type ◽  
A Value ◽  
Starting Point ◽  
The Relationship ◽  
Practical Implications ◽  
Decision Making Tool

PurposeThis paper aims to give an integrated framework for analysing the main opportunities and threats related to the exploitation of Big Data (BD) technologies within intellectual capital (IC) management.Design/methodology/approachBy means of a structured literature review (SLR) of the extant literature on BD and IC, the study identified distinctive opportunities and challenges of BD technologies and related them to the traditional dimensions of IC.FindingsThe advent of BD has not radically changed the risks and opportunities of IC management already highlighted in previous literature. However, it has significantly amplified their magnitude and the speed with which they manifest themselves. Thus, a revision of the traditional managerial solutions needed to face them is required.Research limitations/implicationsThe developed framework can contribute to academic discourse on BD and IC as a starting point to understanding how BD can be turned into intangible assets from a value creation perspective.Practical implicationsThe framework can also represent a useful decision-making tool for practitioners in identifying and evaluating the main opportunities and threats of an investment in BD technologies for IC management.Originality/valueThe paper responds to the call for more research on the integration of BD discourse in the fourth stage of IC research. It intends to improve this understanding of how BD technologies can be exploited to create value from an IC perspective, focussing not only on the potential of BD for creating value but also on the challenges that it poses to organizations.

Felix Oberholzer-Gee: The formula for keeping your strategy simple and focused

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Brian Leavy
Keyword(s):  
Willingness To Pay ◽  
Value Creation ◽  
Design Methodology ◽  
Business Leaders ◽  
Comprehensive Understanding ◽  
Value Drivers ◽  
Work Lives ◽  
Content Type ◽  
A Value ◽  
Practical Implications

Purpose In his new book Better, Simpler Strategy: A Value-Based Guide to Exceptional Performance, Felix Oberholzer-Gee offers business leaders and strategists guidance on a basic idea: unless an initiative creates value for customers, employees or suppliers, it is a waste of time and resources. Design/methodology/approach In this interview with S&L contributing editor Brian Leavy, Prof. Felix Oberholzer-Gee explains: “All you need to ask is, ‘Can my organization create differentiated value, can we raise customer willingness-to-pay (WTP) or lower employee and supplier willingness-to-sell (WTS)?’”. Findings Value-based strategy is “back-to-basics” in the sense that the approach insists on value creation as the foundation for every activity in the business. Practical/implications A comprehensive understanding of employees’ work lives is likely to reveal many chances to create value. Originality/value The interview explains why and how firms should seek to exceed expectations where it counts, and sustain excellence by diverting resources from lower-ranked value drivers.

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