scholarly journals Disclosing Strategies and Business Models in the Integrated Report

Author(s):  
Elisa Truant ◽  
Francesca Culasso ◽  
Daniela Argento

The purpose of this paper is to explore the extent to which strategies and business models (BMs) are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari and De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the ‘black box’ of corporate strategy disclosures, showing how they can evolve over time. The findings reveal a resistance to fully communicating sensitive corporate information related to strategic goals and their implementatio

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jingqin Su ◽  
Shuai Zhang ◽  
Huanhuan Ma

PurposeThe purpose of the study is to explore how technological capability and exogenous pressure interactively influence business model (BM) dynamics over time in new technology-based ventures.Design/methodology/approachThe study adopts a longitudinal case study of the BM innovations of a Chinese financial technology venture. The structural approach and temporal bracket are used to analyze and theorize the data.FindingsThe findings indicate that distinct contextual changes impel a firm to refine or abandon existing BMs over time. In different stages, the antecedents interactively influence BM dynamics with three successive patterns, namely pressure dominance, parallel influence and hybrid influence. While both antecedents trigger changes during the initiation and implementation of new BMs, they also serve as the filter and the enabler, respectively, during the ideation and integration of BMs.Research limitations/implicationsThe study inductively develops three propositions regarding the relationship between BM dynamics and its antecedents, which is based on the data collected from one single firm. Future research should test the propositions in other domains and take more cross-level antecedents into consideration.Originality/valueThe study contributes to the nascent research stream of BM dynamics by offering in-depth insights into the interaction of internal and external antecedents and by linking the differentiated roles of antecedents to the BM innovation process. The research offers some practical implications for new technology-based ventures seeking to develop BMs in a fast-changing environment.


2021 ◽  
Vol 65 (3) ◽  
pp. 255-268
Author(s):  
Milada Walková ◽  
◽  
Alexandra Brestovičová ◽  

Objectives. Previous research has shown that the acquisition of personal pronouns benefits from input with higher amounts of stable reference. This paper aims to provide more evidence of how input is structured. The language under study is Slovak, a pro-drop language, allowing to extend the study of input to verb marking. Participants and setting. The longitudinal study follows speech directed to three children in two families from the age 1;9 to 3;0. Hypotheses. It was hypothesised that the incidence of the first and second person singular pronouns and verb marking as expressions with shifting reference grows with the child’s age while the incidence of proper names and category names as expressions with stable reference decreases with the child’s age. Statistical analysis. Occurrences of first and second person singular pronouns and verb marking as expressions with shifting reference as well as proper names and category names referring to the speaker and addressee as expressions with stable reference were found and analysed. Simple regression analysis testing was conducted on the data. Results. The results confirm the hypothesis, showing an increase in the first and second person singular pronouns and verb marking over time, at the expense of proper names and category names referring to the speaker and the addressee. Study limitations. The study is limited by the size of the sample.


2021 ◽  
Vol 2021 (1) ◽  
pp. 10112
Author(s):  
Heidi Korin ◽  
Hannele M J Seeck ◽  
Kirsi Liikamaa

Author(s):  
Nathaniel Ostashewski ◽  
Sonia Dickinson-Delaporte ◽  
Romana Martin

This goal of this chapter is to provide a design and development roadmap for the adaptation of traditional classroom activities into engaging iPad-based digital learning activities. Reporting on an ongoing longitudinal case study, the chapter provides an overview of rationale and design considerations of the authentic iPad learning design implementation project, and the outcomes and improvements made over time. The iPad activities described provide further details of the approach taken and adaptations made. Since implementing iPad activities into this higher education environment several terms ago, the lecturer reports significantly higher levels of student engagement. Additionally, students report that the classroom activities in the post-graduate marketing course are authentic, transferrable, and are more engaging due the use of the iPad-based activities.


Author(s):  
Nathaniel Ostashewski ◽  
Sonia Dickinson-Delaporte ◽  
Romana Martin

This goal of this chapter is to provide a design and development roadmap for the adaptation of traditional classroom activities into engaging iPad-based digital learning activities. Reporting on an ongoing longitudinal case study, the chapter provides an overview of rationale and design considerations of the authentic iPad learning design implementation project, and the outcomes and improvements made over time. The iPad activities described provide further details of the approach taken and adaptations made. Since implementing iPad activities into this higher education environment several terms ago, the lecturer reports significantly higher levels of student engagement. Additionally, students report that the classroom activities in the post-graduate marketing course are authentic, transferrable, and are more engaging due the use of the iPad-based activities.


Author(s):  
Mayada A. Youssef

The objective of this chapter is to explore the implementation of e-commerce in an Egyptian organization. It reports on a longitudinal case study in an Egyptian organization (TexCo) that implemented Business-to-Business (B-to-B) electronic commerce. Following a change in leadership, TexCo was subject to a process of questioning the traditional ways of doing things. This process resulted in realizing planning, decision-making, and control problems within the company. The B-to-B system was chosen to introduce new control-based rules. However, the change was faced with resistance from TexCo's distributors. It is posited that various power strategies were used to ameliorate covert and overt resistance. Over time, the management accounting practices in TexCo changed towards greater decision support and control. B-to-B electronic commerce improved planning, decision-making, and control in TexCo.


Author(s):  
Francesca Andreescu

Despite the significant progress made by research into e-business models, the issue of how public sector organisations can successfully make the transition from traditional approaches to e-business by taking advantage of e-technologies has received little attention. This chapter draws on qualitative, longitudinal case-study research carried out between 2001 and 2005 in Britain’s national mapping agency to reveal the processes of strategic and organisational transformation engendered by E-business in an organisation evolving from the classical, bureaucratic and centralised ‘public sector model’ towards a new organisational form through embracing e-business as a corporate philosophy. The study also explores the key components of the new e-business model implemented by the organisation and the contextual factors that impacted on the effectiveness of E-strategy implementation in order to draw a list of best practices for the implementation of E-business in a public sector context.


Author(s):  
Karine Guiderdoni-Jourdain ◽  
Ewan Oiry

In organizations, researchers as well as professionals have generally observed insufficient use of computer technologies when compared to their expected outcomes before their implementation (Bowers, 1995). Reiterating in detail Orlikowski’s theoretical propositions, the authors try to impart a clear theoretical status and to identify how transformation of the « artifact » can eventually transform uses. Using a longitudinal case study describing uses of a HR Intranet in an aeronautical firm, the authors want to show that: computer technology conception integrating user’s needs, which scientific literature usually calls « user centered » conception, allows use development. However, data gathered in the interviews allows stating that this kind of conception achieved to develop uses only because it was in a strong interaction with corporate policy.


2009 ◽  
pp. 1675-1698 ◽  
Author(s):  
Brian Fitzgerald

Current estimates suggest widespread adoption of open source software (OSS) in organizations worldwide. However, the problematic nature of OSS adoption is readily evidenced in the fairly frequent reports of problems, unforeseen hold-ups, and outright abandonment of OSS implementation over time. Hibernia Hospital, an Irish public sector organization, have embarked on the adoption of a range of OSS applications over several years, some of which have been successfully deployed and remain in live use within the organisation, whereas others, despite achieving high levels of assimilation over a number of years, have not been ultimately retained in live use in the organization. Using a longitudinal case study, we discuss in depth the deployment process for two OSS applications – the desktop application suite whose deployment was unsuccessful ultimately, and the email application which was successfully deployed. To our knowledge, this is the first such in-depth study into successful and unsuccessful OSS implementation.


2017 ◽  
Vol 35 (1) ◽  
pp. 89-114 ◽  
Author(s):  
Jayne C. Lammers ◽  
Valerie L. Marsh

This article reconsiders theoretical claims of identity fluidity, stability, and agency through a longitudinal case study investigating one adolescent’s writing over time and across spaces. Qualitative data spanning her four years of high school were collected and analyzed using a grounded theory approach with literacy-and-identity theory providing sensitizing concepts. Findings uncovered how she laminated identity positions of perfectionism, expertise, risk taking, and learning as she enacted her passionate writer identity in personal creative writing, English classrooms, an online fanfiction community, and theater contexts. Using “identity cube” as a theoretical construct, the authors examine enduring elements of a writer’s identity and the contextual positioning that occurs when youth write for different audiences and purposes. Findings suggest that adolescents approach writing with a durable core identity while flexibly laminating multiple sides of their identity cube, a reframing of identity that has implications for literacy-and-identity research.


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