Unlocking customer accounting’s potential: a service-dominant logic approach

2018 ◽  
Vol 30 (3) ◽  
pp. 371-386 ◽  
Author(s):  
Frederick Ng ◽  
Zack Wood
Keyword(s):  
Value Creation ◽  
Design Methodology ◽  
Active Role ◽  
Service Dominant Logic ◽  
Content Type ◽  
Dominant Logic ◽  
Logic Approach ◽  
Practical Implications ◽  
Do So

Purpose This paper aims to problematise critiques raised against customer accounting’s numeric focus, which risks controlling and simplifying customers rather than facilitating closer engagement. This analysis suggests ways to better account for what it is that customers buy, why they do so and how to better serve them. Design/methodology/approach Service-dominant logic (SDL) is a marketing ideology that recognises the active role of customers in value creation. Seven customer accounting techniques are appraised against SDL principles to identify strengths and shortfalls in logic and application. Findings Customer accounting techniques align with SDL’s beneficiary-oriented and relational view of customers. Weaker alignment is found regarding a focus on outputs rather than outcomes, silence about the customer’s role in co-creating value and failure to recognise contextual circumstances. Research limitations/implications The analysis uses prototypical descriptions of customer accounting techniques. Actual applications could offset weaknesses or raise other shortfalls. Practical implications For each area of SDL, the authors suggest avenues for integrating SDL into customer accounting using related literature and building on concepts within customer accounting techniques. Originality/value SDL contrasts with the traditional, goods-dominant logic that underscores much of accounting. SDL is used to critically and constructively evaluate customer accounting techniques.

Studying customers’ resource integration by service employees in interactional value co-creation

2016 ◽  
Vol 30 (2) ◽  
pp. 152-164 ◽  
Author(s):  
Loïc Plé
Keyword(s):  
Conceptual Framework ◽  
Design Methodology ◽  
Customer Participation ◽  
Resource Integration ◽  
Service Dominant Logic ◽  
Content Type ◽  
Service Employees ◽  
Dominant Logic ◽  
Managerial Implications ◽  
Practical Implications

Purpose Noting that resource integration is a pivotal dimension of value co-creation in Service-Dominant logic, this paper aims to explore how service employees engaged in co-creation processes with customers integrate the latter’s resources. Design/methodology/approach To address the limitations of previous research on customer resources and their integration by service employees, this study turns to the concept of customer participation to identify the nature of customers’ resources. A conceptual framework of their integration by service employees underpins nine key propositions. This foundation leads to the development of theoretical contributions, managerial implications and avenues for research. Findings Customers can use 12 types of resources in value co-creation. Contrasting with earlier findings, the conceptual framework reveals that service employees may not only integrate these customers’ resources but also either misintegrate or not integrate them. Non-integration and misintegration may be intentional or accidental. Accordingly, value co-creation or co-destruction may result from interactions. Research limitations/implications This conceptual and exploratory text requires complementary theoretical and empirical investigations. It also does not adopt an ecosystems view of co-creation. Practical implications Knowing the different steps of resource integration and what influences them should increase the chances of value co-creation and limit the risks of value co-destruction. Originality/value Scant research has examined the nature of customer resources and how service employees integrate them. This paper also is the first to distinguish among resource integration, misintegration and non-integration.

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.

Responsible tourism education of younger consumers: the role of mini-clubs in mountain resorts

2020 ◽  
Vol 12 (4) ◽  
pp. 409-419
Author(s):  
Hugues Seraphin
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Tourism Industry ◽  
Content Type ◽  
Tourism Education ◽  
Key Terms ◽  
Social Empowerment ◽  
Practical Implications ◽  
Do So

Purpose The purpose of this viewpoint paper is to discuss whether children can play a role in the sustainability of the tourism industry as a whole. Design/methodology/approach The paper is based on a literature review of key terms: sustainable tourism; mountain tourism; children; and empowerment. Findings Children could potentially play a role in the sustainability of tourism if they are empowered to do so. mini-clubs in mountain resorts could, for instance, contribute to their social empowerment using a catalytic strategy. Practical implications Practitioners involved in the sustainability of the tourism industry should investigate ways to make the sustainability endeavour of the industry more inclusive. As for academics, they should devote time for research on children, as they are an important stakeholder group for the industry. Originality/value This paper focusses on children in the tourism industry. There is a dearth of research in this area.

scholarly journals Discussing the potential of the institutional theory to leverage service-dominant logic advancements

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sara Martins Gonçalves ◽  
Rui Vinhas Silva
Keyword(s):  
Institutional Theory ◽  
Design Methodology ◽  
Support Service ◽  
Service Dominant Logic ◽  
Content Type ◽  
Dominant Logic ◽  
Fertile Ground ◽  
Conceptual Paper

Purpose Institutions play a central role in service-dominant logic. However, the discussion regarding how institutional theory supports service-dominant logic advancements is still insufficient. This paper aims to contribute to a discussion on the multiple service-dominant logic approaches to institutions. Design/methodology/approach This conceptual paper presents the characterization of the existing streams in the broad institutional literature, highlighting the differences among those streams and elaborates on how one of the discussed streams – neo-institutionalism – is suitable to support service-dominant researchers in understanding the role of institutions in markets and value co-creation. Findings The paper shows that the three institutional perspectives presented are used indistinctly by service-dominant logic and a greater fit between the service-dominant logic and the neo-institutionalism stands out. Originality/value The paper proposes that service-dominant researchers should look at the neo-institutional stream as a particularly fertile ground for furthering their research.

Does co-production build on co-creation or does co-creation result in co-producing?

2020 ◽  
Vol 10 (1) ◽  
pp. 1-17
Author(s):  
Mervi Luonila ◽  
Annukka Jyrämä
Keyword(s):  
Design Methodology ◽  
Theory Building ◽  
Implicit Assumption ◽  
Theoretical Understanding ◽  
Content Type ◽  
Dominant Logic ◽  
The Arts ◽  
Conceptual Paper ◽  
Practical Implications

PurposeThe purpose of this conceptual paper is to deepen the theoretical understanding on value (co-)creation particularly in the context of arts.Design/methodology/approachThrough critical readings of the current theories on co-creation and co-production, we analyse literature relating to the network and service-dominant logic from the perspective of the arts field.FindingsIt is argued here that the context for value co-creation might be better analysed through network relationships, allowing a better identification of actors and their roles. We highlight the role of non-expert consumers through their co-creational experiences. In addition, we question the implicit assumption that the outcome of value co-creation is always progressive.Practical implicationsThe paper provides deeper understanding for art managers of the mechanisms of value (co-)creation.Social implicationsThe paper provides new knowledge of the variety of levels of relations in the value co-creation.Originality/valueThe novelty of the paper lies in the new conceptual framework that offers both a wider perspective for theory building of value (co)creation in the context of arts management and deeper understanding for art managers of the mechanisms of value (co-)creation.

scholarly journals Consumer dominant value creation

2015 ◽  
Vol 49 (3/4) ◽  
pp. 532-560 ◽  
Author(s):  
Thomas Boysen Anker ◽  
Leigh Sparks ◽  
Luiz Moutinho ◽  
Christian Grönroos
Keyword(s):  
Value Creation ◽  
Design Methodology ◽  
Semantic Analysis ◽  
Explanatory Power ◽  
Service Dominant Logic ◽  
Research Focus ◽  
Content Type ◽  
Dominant Logic ◽  
Consumer Value ◽  
Conceptual Paper

Purpose – The purpose of this paper is to provide an analysis of the ontological and semantic foundations of consumer-dominant value creation to clarify the extent to which the call for a distinct consumer-dominant logic (CDL) is justified. This paper discusses consumer-driven value creation (value-in-use) across three different marketing logics: product-dominant logic (PDL), service-dominant logic (SDL) and CDL. PDL conceptualises value as created by firms and delivered to consumers through products. SDL frames consumer value as a function of direct provider-consumer interaction, or consumer-driven chains of action indirectly facilitated by the provider. Recently, the research focus has been turning to consumer-dominant value creation. While there is agreement on the significance of this phenomenon, there is disagreement over whether consumer-dominant value creation is an extension of SDL or calls for a distinct CDL. Design/methodology/approach – This is a conceptual paper, which is informed by five cases of consumer dominance. The cases are used to clarify rather than verify the analysis of the ontological and semantic underpinnings of consumer-dominant value creation. Findings – The ontological and semantic analysis demonstrates that PDL and SDL have insufficient explanatory power to accommodate substantial aspects of consumer-dominant value creation. By implication, this supports the call for a distinct CDL. Originality/value – This paper contributes to the ongoing theoretical debate over the explanatory power of SDL by demonstrating that SDL is unable to accommodate important ontological and semantic aspects of consumer-driven value creation.

Territory, firms and value co-creation synergies

2019 ◽  
Vol 12 (2) ◽  
pp. 197-208 ◽  
Author(s):  
Claudio Baccarani ◽  
Fabio Cassia ◽  
Chiara Rossato ◽  
Daniela Cavallo
Keyword(s):  
Value Creation ◽  
Design Methodology ◽  
Recent Literature ◽  
Location Theory ◽  
Active Role ◽  
Current Debate ◽  
Content Type ◽  
Practical Implications ◽  
Active Contribution ◽  
Over Time

Purpose Recent literature on the implications of applying service-dominant (S-D) logic to conceptualise value-creation processes views territory only as an operand resource (a resource upon which an act is performed). This study aims to show that territory is both an operand and operant resource (a resource that acts on other resources) and to examine how this conceptualisation may extend knowledge about co-creation processes between a firm and its territory. Design/methodology/approach The study develops a conceptual contribution, drawing on previous research and combining managerial thinking with architectural–urban planning thinking, using illustrative examples. Findings This study shows that the territory actively participates in value co-creation through interactions with other actors (e.g. firms, inhabitants and tourists). The territory is not only an output of human actions but also a process through which its essence and traits emerge over time. It can infinitely inspire firms with ideas, provided they are able to listen to it and recognise its value co-creator nature. Research limitations/implications Contrary to the traditional firm location theory, this study highlights that a territory’s attractiveness is related to its potential, active contribution to value co-creation. The study’s arguments provide a contribution to the current debate about territorial servitisation but should be refined through empirical analyses. Practical implications The paper provides suggestions on platform-designing methods – supported by technologies – to enable the territory to engage in value co-creation. Originality/value While some studies have applied the S-D logic to territories, this study is the first to recognise that the territory has an active role in value co-creation.

Consumer value creation through WhatsApp use

2019 ◽  
Vol 32 (4) ◽  
pp. 455-471
Author(s):  
Jorge Cruz-Cárdenas ◽  
Jorge Guadalupe-Lanas ◽  
Ekaterina Zabelina ◽  
Andrés Palacio-Fierro ◽  
Margarita Velín-Fárez ◽  
...  
Keyword(s):  
Latin American ◽  
Value Creation ◽  
Emotional Support ◽  
Design Methodology ◽  
Instant Messaging ◽  
Role Performance ◽  
Content Type ◽  
Consumer Value ◽  
Depth Interviews ◽  
Practical Implications

Purpose The purpose of this paper is to understand in-depth how consumers create value in their lives using WhatsApp, the leading mobile instant messaging (MIM) application. Design/methodology/approach The study adopts the perspective of customer-dominant logic (CDL) and uses a qualitative multimethod design involving 3 focus groups and 25 subsequent in-depth interviews. The research setting was Ecuador, a Latin American country. Findings Analysis and interpretation of the participants’ stories made it possible to identify and understand the creation of four types of value: maintaining and strengthening relationships; improving role performance; emotional support; and entertainment and fun. In addition, the present study proposes a conceptual model of consumer value creation as it applies to MIM. Practical implications Understanding the way consumers create value in their lives using MIM is important not only for organizations that offer MIM applications, but also for those companies that develop other applications for mobile phones or for those who wish to use MIM as an electronic word-of-mouth vehicle. Originality/value The current study is one of the first to address the topic of consumer behavior in the use of technologies from the perspective of CDL; this perspective enables an integrated qualitative vision of value creation in which the consumer is the protagonist.

scholarly journals Coopetition in temporary contexts: examining swift trust and swift distrust in humanitarian operations

2020 ◽  
Vol 40 (9) ◽  
pp. 1449-1473 ◽  
Author(s):  
Sarah Schiffling ◽  
Claire Hannibal ◽  
Yiyi Fan ◽  
Matthew Tickle
Keyword(s):  
Design Methodology ◽  
Nonprofit Sector ◽  
Humanitarian Relief ◽  
Content Type ◽  
Trust Theory ◽  
Humanitarian Operations ◽  
Swift Trust ◽  
Limited Choice ◽  
Practical Implications

PurposeBy drawing on commitment-trust theory, we examine the role of swift trust and distrust in supporting coopetition under conditions of uncertainty and interdependence in the setting of humanitarian disaster relief organisations.Design/methodology/approachThis paper presents findings from case studies of 18 international humanitarian relief organisations based on 48 interviews and the analysis of publicly available documents.FindingsWe find that both swift trust and swift distrust support coopetition. As coopetition is simultaneous cooperation and competition, in this study we show how swift trust and swift distrust also occur simultaneously in coopetitive contexts.Research limitations/implicationsCoopetition as a strategic choice is well-researched in the private sector, yet has received less attention in the nonprofit sector, particularly in contexts that are shaped by interdependence and uncertainty. We show the importance of swift trust and swift distrust in coopetitive relationships by drawing on commitment-trust theory.Practical implicationsIn focusing on a competitive environment in which cooperation is essential, we find limited choice of coopetitive partners. Humanitarian relief organisations must often simply work with whichever other organisations are available. We highlight how trust and distrust are not opposite ends of a spectrum and detail how both contribute to coopetitive relationships.Originality/valueOur findings contribute to commitment-trust theory by explaining the important role of distrust in forging coopetitive relationships. Furthermore, we contribute to prior work on coopetition by focusing on an uncertain and interdependent nonprofit environment.

The “Halalification” of tourism

2017 ◽  
Vol 8 (4) ◽  
pp. 558-577 ◽  
Author(s):  
Faiza Khan ◽  
Michelle Callanan
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Market Segment ◽  
Analysis Method ◽  
Review Of Literature ◽  
Primary Research ◽  
Content Type ◽  
Starting Point ◽  
Practical Implications

Purpose The purpose of this paper is to address the confusing use of terminology associated with tourism undertaken by Muslims and to identify key concerns associated with this type of tourism. Design/methodology/approach This is an exploratory study and adopts a critical review of literature following the evolutionary concept analysis method. Content analysis of popular UK media, UK-based tour operators’ websites and tourism strategies of destinations popular with Muslim tourists were conducted to examine the use of terminology. Findings There is no clear difference between the various terms (halal, Muslim friendly, Islamic, etc.) used. Overall, academia uses the term Islamic tourism, while the industry and media use various terms. Among destinations, however, there is no clear and consistent use of terminology. A key concern of Islamic tourism is the role of certification in assuring travellers and the lack of standardisation of halal certification. Research limitations/implications The paper is based on literature review and secondary data analysis. It lacks primary research. Practical implications This study highlights the need for consistent use of terminology across industry. Another implication is the issue surrounding halal certification of food and the importance of trust in the seller/service provide. Another trend that industry providers need to consider is the growth of the Muslim millennial traveller and the needs of this market segment. Originality/value The paper highlights the importance of studying the Muslim tourist market and provides a starting point for further research. It highlights several issues such as the need to develop a typology of Muslim tourists. Of particular interest is the concern whether halal values in danger of being commodified in the absence of a universal agreed criterion for halal certification.

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