scholarly journals Accounting in and for hybrids. Observations of the power of disentanglements

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gustaf Kastberg Weichselberger ◽  
Cristian Lagström
Keyword(s):  
Practical Implication ◽  
Single Case ◽  
Research Question ◽  
Actor Network Theory ◽  
Content Type ◽  
Managerial Practices ◽  
Specific Hybridization ◽  
Productive Role

PurposeThe authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting.Design/methodology/approachThe paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted.FindingsThe observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other.Research limitations/implicationsOne limitation is the single case approach. A second limitation arises from the ANT approach to hybridity.Practical implicationsA practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings.Social implicationsThe paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings.Originality/valueThe paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.

Knowledge transfer roles of subsidiaries in MNCs’ networks

2019 ◽  
Vol 29 (4) ◽  
pp. 329-346 ◽  
Author(s):  
Cigdem Baskici
Keyword(s):  
Knowledge Transfer ◽  
Single Case ◽  
Research Question ◽  
Hierarchical Structures ◽  
Knowledge Flows ◽  
Consumer Electronics ◽  
Knowledge Network ◽  
Content Type ◽  
Knowledge Based

Purpose Although there have been a considerable number of studies regarding subsidiary role typology in multinationals’ management literature, there appear to be few studies that consider knowledge-based role typology from the network-based perspective. The purpose of this study is to fill this gap and extend the study of Gupta and Govindarajan (1991). Thus, the study focuses on answering the following research question: Do subsidiaries have different roles in terms of knowledge flows within a multinational company (MNC)? Design/methodology/approach This empirical study has been carried out as an explorative single case study. An MNC with 15 foreign subsidiaries headquartered in Turkey, which operated in the manufacturing of household appliances and consumer electronics, has been selected as the case. Knowledge transfer is analyzed in this MNC from the network perspective. Findings Four role typologies are detected for subsidiaries of the MNC: collector transmitter, collector diffuser, converter transmitter and converter diffuser. Research limitations/implications Findings of this study are specific to this case. Testing the findings in a sample consisting of subsidiaries of MNCs producing transnational products may contribute to the generalizability of these roles. Practical implications This study offers potentially important findings for MNC managers to use. First, in this study, knowledge flows' route could be defined within MNCs’ dual network. Second, role typologies could inform MNC managers to design their MNCs’ knowledge network. Originality/value The suggested typologies are expected to more accurately define the roles of subsidiaries within contemporary MNCs which are accepted to be transformed from hierarchical structures to network-based organizations.

University as a vehicle to achieve social innovation and development: repositioning the role of the university in the society

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lwando Mdleleni
Keyword(s):  
Local Community ◽  
Social Innovation ◽  
Research Question ◽  
Academic Research ◽  
Exploratory Research ◽  
Western Cape ◽  
Content Type ◽  
The University

Purpose This paper aims to explore the role of university in promoting, generating and sustaining social innovation (SI). It aimed to understand how higher education institutions have extended their contribution beyond the traditional function of teaching and research to perform in socio-economic problem-solving. It looks at the kinds of contributions which universities potentially make to SI processes, and the effects that this has on the direction and magnitude of SI, and by implication social development. This was done by drawing lessons from a SI project that the University of the Western Cape has been involved in, i.e. Zenzeleni Networks Project. Design/methodology/approach To address the research question with this framework, the author adopted an exploratory research design using a case study. This research is qualitative, exploratory and descriptive, based on a case study built with secondary data. Findings This paper submits that universities can potentially function as key role players in promoting SI initiatives and fostering social transformations. Universities contribute with different kinds of resources and inputs to foster new SI ideas. Originality/value The paper suggests that socially innovative university projects may contribute to community social sustainability maintaining social cohesion by increasing social capital and providing resources for the empowerment of the marginalised communities. In so doing, they contribute to overcome social exclusion and promote more sustainable forms of development at community level. More research is needed on how universities can build community networks with local community partners, who can use the insights of academic research to replicate interventions and move to scale.

Governmentality and performance for the smart city

2019 ◽  
Vol 33 (1) ◽  
pp. 204-232 ◽  
Author(s):  
Daniela Argento ◽  
Giuseppe Grossi ◽  
Aki Jääskeläinen ◽  
Stefania Servalli ◽  
Petri Suomala
Keyword(s):  
Performance Measurement ◽  
Smart City ◽  
Smart Cities ◽  
Research Question ◽  
Longitudinal Case Study ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems

Purpose The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities in the achievement of their goals? Design/methodology/approach This paper presents a longitudinal case study that uses an interventionist approach to investigate the possibilities and limitations of the use of performance measurement systems as technologies of government in a smart city. Interpretations are theoretically informed by the Foucauldian governmentality framework (Foucault, 2009) and by public sector performance measurement literature. Findings The findings address the benefits and criticalities confronting a smart city that introduces new performance measurement systems as a technology of government. Such technologies become problematic tools when the city network is characterised by a fragmentation of inter-departmental processes, and when forms of resistance emerge due to a lack of process owners, horizontal accountability and cooperation among involved parties. Research limitations/implications This paper is based on a case study of a single smart city, and outlines the need for both comparative and multidisciplinary analyses in order to analyse the causes and effects of smart city challenges. Originality/value This paper offers a critical understanding of the role of accounting in the smart city. The ineffectiveness of performance measurement systems is related to the multiple roles of such technologies of government, which may lead to a temporary paralysis in the achievement of smart city goals and programmes.

Haute cuisine and country of origin

2019 ◽  
Vol 122 (1) ◽  
pp. 136-150 ◽  
Author(s):  
Angelo Presenza ◽  
Antonio Messeni Petruzzelli
Keyword(s):  
Single Case ◽  
Relative Effectiveness ◽  
Country Of Origin ◽  
Competitive Strategies ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
Practical Implications

Purpose The purpose of this paper is to shed new light on the role of country of origin (COO) for the competitiveness of luxury restaurants. The main goal is to understand how an haute cuisine (HC) chef can develop a personal cooking style and language based on the exploitation of COO in such a highly institutionalized field. Design/methodology/approach A single case study methodology is applied based on the analysis of the Italian HC chef Niko Romito. Findings Findings of this paper highlight the existence of pervasive use of strategies based on the search, recombination and codification of procedure that take direct inspiration by national and regional traditional gastronomic resources and recipes. Research limitations/implications Research implications refer to the interpretation of how a chef can work by formulating and developing competitive strategies through the recombination, reinterpretation and codification of local and typical gastronomic resources and cooking recipes. Practical implications The paper provides managerial insights into the relative effectiveness to use COO as a strategic resource for HC restaurants. Originality/value A model is presented and the three gears that form the COO chain of chef Romito are explained. This model will help academics and practitioners to better understand the ways need to be followed to improve firms’ competitiveness fostering COO.

Lean Six Sigma in higher education institutes: an Irish case study

2019 ◽  
Vol 10 (4) ◽  
pp. 948-974 ◽  
Author(s):  
Seamus J. O’Reilly ◽  
Joe Healy ◽  
Tom Murphy ◽  
Rónán Ó’Dubhghaill
Keyword(s):  
Higher Education ◽  
Six Sigma ◽  
Single Case ◽  
Lean Six Sigma ◽  
Research Approach ◽  
Content Type ◽  
Training Programmes ◽  
The Impact

Purpose This paper aims to contribute to a developing literature on continuous improvement (CI), enabled by Lean Six Sigma (LSS), in higher education institutions (HEIs). It reports on the key learning points arising from the initial steps taken by an Irish university on its CI journey. Design/methodology/approach A case study strategy was adopted following a participatory research approach. This approach supports reflexivity and also provides access to all relevant documentation and staff within the case university. Thematic analysis was supported by data reduction and display techniques. Findings The introduction of a LSS approach rather than a reliance on lean alone introduced a structured methodology (DMAIC) that supported simplification of a number of administrative processes. A number of specific improvements were achieved including: Cycle time and cost reduction; customer or employee satisfaction; and rework and error reduction. The findings support the importance of the Readiness Factors as identified by Antony (2014), with particular insight into the role of senior and middle management, the impact of training and deployment of expertise. Research limitations/implications This paper is based on an ongoing, longitudinal, empirical study of a single case study in Ireland. Originality/value This paper tracks the development of CI in a HEI in a longitudinal manner and adds to the emerging the literature in this area. The paper evaluates the role of management at various levels, analyses the use of LSS tools and techniques and evaluated the role of training and capacity building. Implications for Management are shared including: design and role of training programmes, role of champions at various organisational levels, including key functional areas and sustaining momentum.

scholarly journals The appropriation cycle: novice and expert consumers

2018 ◽  
Vol 52 (9/10) ◽  
pp. 1886-1908 ◽  
Author(s):  
Georgia Stavraki ◽  
Emmanuella Plakoyiannaki ◽  
Jackie Clarke
Keyword(s):  
Cultural Capital ◽  
Performing Arts ◽  
Aesthetic Experience ◽  
Current Knowledge ◽  
Single Case ◽  
Multiple Sources ◽  
Content Type ◽  
Aesthetic Experiences

Purpose Recognizing the value and limitations of current knowledge of the appropriation process in the consumption of aesthetic experiences, this research aims to generate a localized account for novice and expert consumers of the varying role of cultural capital in the appropriation cycles and interpretative responses of an aesthetic experience. Design/methodology/approach This research uses a single case study design of Miró’s blockbuster exhibition, and draws on multiple sources of evidence, notably 50 in-depth visitor interviews, observations and archival records. Findings An evidence-based framework of the appropriation process for novice and expert consumers of aesthetic experiences is offered. This framework highlights the significance of appropriation pace and personal versus communal interpretations – amongst other features – in distinguishing distinct versions of the appropriation process in accordance with the varied accumulation of consumer cultural capital. Research limitations/implications The transferability of the findings to other aesthetic or experience-based consumption contexts such as performing arts or sports is discussed, alongside the relevance of the proposed framework for researchers of aesthetic experiences. Practical implications The empirical investigation of the understudied connection between visitors’ cultural capital and their museum experiences provides insights into curatorial and marketing practices in terms of broadening, diversifying and engaging museum audiences. Originality/value This research provides new theoretical insights into the literature of appropriation process and consumption of art experiences by bringing together consumers’ cultural capital with the appropriation process and interpretive responses to an aesthetic experience.

Knowledge transfer in a start-up craft brewery

2019 ◽  
Vol 25 (1) ◽  
pp. 219-243 ◽  
Author(s):  
Andrea Cardoni ◽  
John Dumay ◽  
Matteo Palmaccio ◽  
Domenico Celenza
Keyword(s):  
Knowledge Transfer ◽  
Single Case ◽  
Development Phase ◽  
General Description ◽  
Content Type ◽  
Award Winning ◽  
Start Up ◽  
Practical Implications

Purpose The purpose of this paper is to explore the role of the entrepreneur in the knowledge transfer (KT) process of a start-up enterprise and the ways that role should change during the development phase to ensure mid-term business survival and growth. Design/methodology/approach An in-depth, qualitative case study of Birra Flea, an Italian Craft Brewery, is presented and analysed using Liyanage et al.’s (2009) framework to identify the key components of the KT process, including relevant knowledge, key actors, transfer steps and the criteria for assessing its effectiveness and success. Findings The entrepreneur played a fundamental and crucial role in the start-up process, acting as a selective and passionate broker for the KT process. As Birra Flea matures and moves into the development phase, the role of the entrepreneur as KT’s champion needs to be integrated and distributed throughout the organisation, with the entrepreneur serving as a performance controller. Research limitations/implications This study enriches the knowledge management literature by applying a framework designed to provide a general description of KT, with some modifications, to a single case study to demonstrate its effectiveness in differentiating types of knowledge and outlining how KT can be configured to support essential business functions in an SME. Practical implications The analysis systematises the KT mechanisms that govern the start-up phase of an award-winning SME, with suggestions for how to manage KT during the development phase. Seldom are practitioners given insight into the mechanics of a successful SME start-up; this analysis serves as a practical guide for those wishing to implement effective KT strategies to emulate Birra Flea’s success. Originality/value The world’s economy thrives on SMEs, yet many fail as start-ups before they even have a chance to reach the development phase, presenting a motivation to study the early stages of SMEs. This study addresses that gap with an in-depth theoretical analysis of successful, effective KT processes in an SME, along with practical implications to enhance the knowledge, experience and skills of the actors that sustain these vital economic enterprises.

Knowledge co-creation in Open Innovation Digital Platforms: processes, tools and services

2019 ◽  
Vol 34 (7) ◽  
pp. 1434-1447 ◽  
Author(s):  
Tindara Abbate ◽  
Anna Paola Codini ◽  
Barbara Aquilani
Keyword(s):  
Open Innovation ◽  
Single Case ◽  
Future Research ◽  
Case Study Method ◽  
Content Type ◽  
Digital Platforms ◽  
Innovation Intermediaries ◽  
Innovation Platform

Purpose The purpose of this paper is to understand how Open Innovation Digital Platforms (OIDPs) can facilitate and support knowledge co-creation in Open Innovation (OI) processes. Specifically, it intends to investigate the contribution of OIDPs-oriented to successfully implement all the phases of interactive coupled OI processes. Design/methodology/approach The paper carries out an exploratory qualitative analysis, adopting the single case study method. The case here investigated is Open Innovation Platform Regione Lombardia (OIPRL). Findings The case study sheds light on how OIPRL supports knowledge co-creation through its processes, tools and services as a co-creator intermediary. In its launch stage, the platform simply aimed at giving firms a tool to “find partners” and financial resources to achieve innovative projects. Now, however, the platform has developed into an engagement platform for knowledge co-creation. Research limitations/implications One limitation lies in the particular perspective used to perform the case study: the perspective of the digital platform itself. Future research should focus on the individuals engaged in the platform to better investigate the processes, tools and services used to implement the OI approach. Practical implications The paper suggests ways in which OIDPs could be used by firms for effective exploration, acquisition, integration and development of valuable knowledge. Originality/value The study conceptualizes the role of OIDPs in shaping knowledge co-creation, assuming that the platforms act as Open Innovation Intermediaries (OIIs). Specifically, OIDPs can be observed to function as “co-creator intermediaries” that define, develop and implement dedicated processes, specific tools and appropriate services for supporting knowledge co-creation activities.

Leadership, governance and the mitigation of risk: a case study

2015 ◽  
Vol 30 (2) ◽  
pp. 132-159 ◽  
Author(s):  
Jim Rooney ◽  
Suresh Cuganesan
Keyword(s):  
Risk Management ◽  
Social Relations ◽  
Financial Institution ◽  
Single Case ◽  
Management Control ◽  
Management Decision ◽  
Content Type ◽  
Management Controls

Purpose – The purpose of this study is to examine how managers in financial institutions satisfy themselves of the effectiveness of risk mitigation strategy and management control. It studies the co-opting of accounting tools within a single financial institution case study, examining the recursive and emergent characteristics of risk management practice. Design/methodology/approach – Adopting a field study approach within the strategy-as-practice perspective, the paper provides insights into the role of actor perceptions of risk and accounting as a calculative practice in the adaptive enactment of risk strategy. Findings – Results highlight the interactions between risk management strategy, management controls and actor interests at Lehman Brothers. The actions and reactions of risk management decision-makers such as Executive Committee and Board members are examined to better understand the role of accounting and leadership. Research limitations/implications – Results of this study may not be generalised beyond this single case study. Practical implications – The paper emphasises that concern for the social relations and the performative interests of actors in a risk management network needs to be understood and considered in accounting research. It is argued that the market prices of tradable financial asset will continue to be opaque without these insights. Originality/value – This study explores an under-researched topic in the accounting literature in examining how management controls are affected by and, in turn, affect risk strategising.

The role of different stakeholders in destination development

2016 ◽  
Vol 71 (1) ◽  
pp. 67-76 ◽  
Author(s):  
Raija Komppula
Keyword(s):  
Life Cycle ◽  
Single Case ◽  
Historical Review ◽  
Primary Data ◽  
Sources Of Information ◽  
Content Type ◽  
Secondary Sources ◽  
Review Reports

Purpose This paper aims to highlight the crucial role of individual people, entrepreneurs and other stakeholders in the development of a tourist destination during its life cycle. The purpose is to increase our understanding of individual actors as contributors to leadership and development of tourism destinations. Design/methodology/approach An intrinsic case study of a Finnish ski resort, Ruka, is presented. The primary data consist of 16 narrative interviews. Secondary sources of information such as a history book and a historical review, reports and Web pages have been used as well. Findings The study suggests that the leadership in a destination is attributed to individuals. It is the charismatic entrepreneurs, business managers, municipality and influential politicians that may take control of the leadership at the destination. Being local enhances the sense of identity with the place and facilitates a cooperative atmosphere between actors. Finally, the roles of stakeholders and aspects of the leadership of a destination may vary along the destination life cycle. Research limitations/implications As this paper presents a single case study in a Finnish context, the findings cannot be, and are not meant to be, generalized. Rather, the findings present an example of an exception to the mainstream destination management and governance literature. Originality/value The paper fills the research gap noted by Kennedy (2014) and presents an in-depth study analysing the role of different stakeholders in destination leadership.

Sign in / Sign up

Export Citation Format

Share Document