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Open Access
Article
Publication date: 2 September 2024

John-Erik Hassel

This paper aims to address third actor introductions to interaction episodes aiming at fast-forwarding the continuous development of business relationships of new firms.

Abstract

Purpose

This paper aims to address third actor introductions to interaction episodes aiming at fast-forwarding the continuous development of business relationships of new firms.

Design/methodology/approach

The study is qualitative, collecting data from 30 interviews from 28 informants associated with creation of new ventures and business network development in the context of a novel type of third actor called venture builder. Venture builders are privately owned organizations devoted to new firm creation in a factory-like mode, collaborating with individual entrepreneurs.

Findings

The findings suggest that interaction episodes, central to the development of new relationships, may be triggered by introductions managed by third actors using different types of involvement depending on the location and focus of the potential relationship. A framework is presented including four types of introductions to interaction episodes, aiming at saving time by removing the perceived distance between new firms and their counterparts in the initiation of business relationships. The framework describes four types of introductions of interaction episodes: Managed, Advised, Facilitated and Monitored.

Originality/value

Triggers and introductions of interaction episodes for new firms has previously been sparsely addressed. This paper presents how third actor involvement, by the introductions of interaction episodes with internal and external counterparts is managed with an aim of fast-forwarding relationship development.

Details

Journal of Business & Industrial Marketing, vol. 39 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 24 July 2024

Daniel Trabucchi, Paola Bellis, Tommaso Buganza, Filomena Canterino, Abraham B. (Rami) Shani, Roberto Verganti and Joseph Press

This study investigates the application of collaborative inquiry within innovation management, employing platform thinking to address challenges of generalizability and relevance…

Abstract

Purpose

This study investigates the application of collaborative inquiry within innovation management, employing platform thinking to address challenges of generalizability and relevance. The aim is to integrate Collaborative Inquiry methods, characterized by participatory, diffuse, and reflective practices, to transform research into a tool for impactful change in organizations in the field of innovation management.

Design/methodology/approach

A longitudinal participatory case study approach focuses on the IDeaLs case—a research platform that collaborated with multiple companies over several years. The data gathered and analyzed comes from the research project within the research platforms over the first two editions and from the research platform management and coordination activities.

Findings

The study introduces the Collaborative Research Platform Approach (CRPA), demonstrating its effectiveness in addressing typical constraints of traditional research methodologies through a real-world application within the IDeaLs case. The findings highlight the CRPA's potential in fostering a dynamic, co-creative research environment that bridges theoretical knowledge with practical applications, thus enhancing both scholarly and organizational outcomes while pursuing a future change within the organizations.

Research limitations/implications

There are two main research implications. First, it proposes platform thinking as a theoretical lens to read a multi-stakeholder phenomenon in the research domain, confirming its nature of value-creation mechanisms, using it outside the business model and strategic space. Second, it offers a methodological contribution by presenting the CRPA framework.

Practical implications

The CRPA framework offers organizations a structured approach to managing collaborative research projects that align with both academic rigor and practical relevance. Companies engaged in the study reported enhanced ability to implement actionable insights from research, influencing real-time decision-making processes.

Social implications

By fostering collaborative engagements across multiple stakeholders, the CRPA promotes a research culture that values inclusivity and practical impact, potentially leading to broader societal benefits through improved innovation management practices.

Originality/value

This paper contributes to the innovation management field by proposing the CRPA, which integrates principles of Platform Thinking with Collaborative Inquiry. This novel approach is designed to improve the applicability and scope of innovation research, offering a robust framework that enhances engagement and utility across academic and business domains. It uses platforms as a theoretical lens to read a multi-stakeholder environment in the research domain.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 5 July 2024

Paolo Landoni and Daniel Trabucchi

This study investigates the sustainability models of non-profit and hybrid organizations, which aim to balance economic, social and environmental objectives. The research…

352

Abstract

Purpose

This study investigates the sustainability models of non-profit and hybrid organizations, which aim to balance economic, social and environmental objectives. The research introduces the Sustainability Model Canvas to analyze these organizations and identify common patterns, unique characteristics and managerial insights to balance the triple bottom line.

Design/methodology/approach

The research utilizes the Sustainability Model Canvas to examine the sustainability models of 200 non-profit and hybrid organizations. Data were collected from secondary sources, including articles, reports and websites. The analysis was conducted using the activity system theoretical framework, which helped to identify design elements and themes within the business models of the studied organizations.

Findings

The study reveals four primary sustainability model patterns: donated income, earned income, public income and auto-generated income. An additional mixed approach pattern is identified, combining elements from the four primary patterns. The research highlights the parallels between these sustainability models and multi-sided platform business models, offering managerial suggestions for leveraging these patterns to achieve sustainability.

Research limitations/implications

The study is based on secondary data, which may limit the depth of insights compared to primary data collection. At the same time, the chance to consider hybrid organization through multi-sided platform lenses provides relevant contributions to both the literature streams.

Practical implications

The identified sustainability model patterns and managerial suggestions can serve as blueprints for non-profit and hybrid organizations aiming to design or innovate their sustainability models. The Sustainability Model Canvas offers a practical tool for organizations to visualize and balance their triple bottom line objectives.

Social implications

The research underscores the importance of integrating social and environmental considerations into business models, promoting a holistic approach to sustainability that can lead to broader social and environmental benefits.

Originality/value

This research contributes to the business model literature by extending the focus beyond traditional profit-oriented organizations to include non-profit and hybrid organizations. The introduction of the Sustainability Model Canvas provides a new tool for designing and analyzing sustainability-oriented business models. The study also suggests considering sustainability models as multi-sided platforms, offering new insights for both academic and practical applications.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 24 September 2024

Mariastella Messina and Antonio Leotta

This paper aims to address the challenge raised in the literature regarding whether and how digitalization supports a servitized new product development (NPD) process, considering…

Abstract

Purpose

This paper aims to address the challenge raised in the literature regarding whether and how digitalization supports a servitized new product development (NPD) process, considering the customer’s involvement from the early stage of the process.

Design/methodology/approach

Pragmatic constructivism (PC) has been adopted for conceptualizing the NPD process as the construction of a new reality. PC is the method theory used for interpreting the field evidence drawn from a qualitative case study carried out at a multinational company operating in the semiconductor industry.

Findings

This study shows how digitalization supports the alignment to the overarching topoi of the company servitization strategy by enabling the integration and merging of different organizational topoi during the NPD process.

Research limitations/implications

This study is confined to a single-case study and context.

Practical implications

The results of this study are relevant for managers involved in the stage-gate product development of manufacturing companies, informing them on how the use of digital tools enables or hinders the progression of product development projects.

Originality/value

This paper contributes to the servitization literature by offering field evidence that demonstrates the importance for manufacturing firms of acquiring customer feedback from an early NPD phase. Another contribution is related to the literature on the role of digitalization in NPD processes, describing how digital tools give support during the different phases of the NPD process.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 13 September 2024

Sharyn Rundle-Thiele, Sarah-Louise Mitchell, Zoe Lee and Fran Hyde

Social impact research remains in its infancy. The purpose of the paper is to build on Keeling and Marshall’s (2022) “Call for impact” paper and develop a comprehensive social…

Abstract

Purpose

Social impact research remains in its infancy. The purpose of the paper is to build on Keeling and Marshall’s (2022) “Call for impact” paper and develop a comprehensive social impact pathway (SIP) framework. The aim is to encourage marketing researchers, non-profits and corporations to pursue impactful work that is valued, planned, monitored and evaluated.

Design/methodology/approach

The conceptual paper explores the complexities of estimating social impact drawing from a range of illustrative cases.

Findings

The paper identifies a lack of clarity in the understanding and application of impact and presents a pathway aimed at increasing focus on social impact across future work to deliver the net-positive changes that are needed to reverse biodiversity decline, climate change and social and health inequalities that continue to be persist and be experienced by so many planet wide.

Research limitations/implications

This paper contributes a pathway forward to encourage and support increased utilisation of the framework in future marketing research.

Practical implications

Mapping and measuring SIPs are concerted efforts directing understanding towards identifying the activities that are contributing to the delivery of outputs that can achieve intended outcomes. The measurement of impact directs investment towards activities that ensure net-positive gains are achieved.

Social implications

Ever growing social inequities, health disparities, loss of biodiversity and environmental degradation occur when practices are left unchecked. A focus on impact avoids greenwashing practices, ensuring that an understanding of what has changed because of the work is transparently reported.

Originality/value

This paper aims to encourage marketing researchers to engage in social change projects, rather than solely disseminating academic findings. Emphasising the importance of an outside-in approach, this paper highlights the necessity of showcasing accumulated outcomes to demonstrate impact.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 18 September 2024

Xinrui Zhan, Yinping Mu and Jiafu Su

Supply chain revamping (SCR) is an important strategy for firms to improve their supply chain operations in a rapidly changing environment. The purpose of this study is to shed…

Abstract

Purpose

Supply chain revamping (SCR) is an important strategy for firms to improve their supply chain operations in a rapidly changing environment. The purpose of this study is to shed light on the impact of SCR on shareholder value.

Design/methodology/approach

Based on Signaling Theory and 184 SCR announcements published by US-listed firms from 2013 to 2018, this study employs event study methodology and empirically examines three issues: Antecedents of SCRs; Primary purposes and actions of SCRs; In addition to the impact of SCRs on shareholder value using stock returns, we also examined the factors that can influence the extent of stock returns.

Findings

Firstly, our results indicate that SCRs are primarily driven by firms’ poor prior performance, CEO turnover and external control threats (ECTs). Secondly, the stock market favors SCRs aiming to meet customer needs and those accomplished through network remodel. However, the market reacts negatively to SCRs aiming at cutting costs, improving poor performance, and those implemented through network trim. Finally, the cross-sectional analysis indicates that shareholders prefer firms operating in more competitive or faster-growing industries and those adopting an expansionist strategy than those adopting a streamlining strategy.

Originality/value

Our study provides managers with valuable insights into when firms can benefit from initiating SCRs not only by examining the purposes and actions of SCRs but also by examining the industry- and strategy-specific moderators. Our study illuminates the conditions under which SCR will positively affect shareholder value. Additionally, this study contributes to the existing literature by deepening the understanding of the impact of supply chain decisions on firm performance and identifying the marginal conditions under which the stock market will react positively to SCR announcements.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 23 September 2024

Bernardo Cerqueira de Lima, Renata Maria Abrantes Baracho, Thomas Mandl and Patricia Baracho Porto

Social media platforms that disseminate scientific information to the public during the COVID-19 pandemic highlighted the importance of the topic of scientific communication…

Abstract

Purpose

Social media platforms that disseminate scientific information to the public during the COVID-19 pandemic highlighted the importance of the topic of scientific communication. Content creators in the field, as well as researchers who study the impact of scientific information online, are interested in how people react to these information resources and how they judge them. This study aims to devise a framework for extracting large social media datasets and find specific feedback to content delivery, enabling scientific content creators to gain insights into how the public perceives scientific information.

Design/methodology/approach

To collect public reactions to scientific information, the study focused on Twitter users who are doctors, researchers, science communicators or representatives of research institutes, and processed their replies for two years from the start of the pandemic. The study aimed in developing a solution powered by topic modeling enhanced by manual validation and other machine learning techniques, such as word embeddings, that is capable of filtering massive social media datasets in search of documents related to reactions to scientific communication. The architecture developed in this paper can be replicated for finding any documents related to niche topics in social media data. As a final step of our framework, we also fine-tuned a large language model to be able to perform the classification task with even more accuracy, forgoing the need of more human validation after the first step.

Findings

We provided a framework capable of receiving a large document dataset, and, with the help of with a small degree of human validation at different stages, is able to filter out documents within the corpus that are relevant to a very underrepresented niche theme inside the database, with much higher precision than traditional state-of-the-art machine learning algorithms. Performance was improved even further by the fine-tuning of a large language model based on BERT, which would allow for the use of such model to classify even larger unseen datasets in search of reactions to scientific communication without the need for further manual validation or topic modeling.

Research limitations/implications

The challenges of scientific communication are even higher with the rampant increase of misinformation in social media, and the difficulty of competing in a saturated attention economy of the social media landscape. Our study aimed at creating a solution that could be used by scientific content creators to better locate and understand constructive feedback toward their content and how it is received, which can be hidden as a minor subject between hundreds of thousands of comments. By leveraging an ensemble of techniques ranging from heuristics to state-of-the-art machine learning algorithms, we created a framework that is able to detect texts related to very niche subjects in very large datasets, with just a small amount of examples of texts related to the subject being given as input.

Practical implications

With this tool, scientific content creators can sift through their social media following and quickly understand how to adapt their content to their current user’s needs and standards of content consumption.

Originality/value

This study aimed to find reactions to scientific communication in social media. We applied three methods with human intervention and compared their performance. This study shows for the first time, the topics of interest which were discussed in Brazil during the COVID-19 pandemic.

Details

Data Technologies and Applications, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9288

Keywords

Article
Publication date: 31 May 2024

Sri Pujiningsih and Helianti Utami

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary…

Abstract

Purpose

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

Design/methodology/approach

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

Findings

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

Research limitations/implications

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Practical implications

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Social implications

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

Originality/value

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 May 2024

Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini and Falconer Mitchell

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental…

Abstract

Purpose

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Design/methodology/approach

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

Findings

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

Originality/value

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 16 September 2024

Jéssica dos Santos Leite Gonella, Moacir Godinho Filho, Lucila Maria de Souza Campos and Gilberto Miller Devós Ganga

This paper aims to explore global research on individuals’ awareness and behaviours related to the Circular Economy, aiming to deepen the understanding of how people engage with…

Abstract

Purpose

This paper aims to explore global research on individuals’ awareness and behaviours related to the Circular Economy, aiming to deepen the understanding of how people engage with and contribute to CE practices.

Design/methodology/approach

Using a systematic literature review (SLR), this study methodically collects, codifies, analyses, synthesizes and interprets existing literature and research on Circular Economy. This approach aims for a comprehensive understanding of current global perspectives and practices.

Findings

The analysis reveals an increasing trend in empirical research focusing on Circular Economy strategies. This paper has identified 22 key strategies linked to public awareness and behaviours towards Circular Economy, noting that purchasing recycled products is the most commonly observed behaviour. The findings highlight the growing importance and complexity of individual roles in the Circular Economy.

Research limitations/implications

The study underscores the importance of consumer behaviour in advancing Circular Economy practices. This paper observes that despite the growth in Circular Economy research, there is still a notable gap in awareness and behaviour, even in developed countries. This is attributed to a lack of conceptual understanding, educational disparities, resource limitations, a limited grasp of cost–benefit considerations and inadequate government support. The paper also explores regional and sector-specific variations in Circular Economy adoption, with insights from countries such as the USA, China, the UK, Germany, France and Norway.

Practical implications

This study underscores the importance of consumer behaviour in advancing Circular Economy practices. Despite the growth in Circular Economy research, there is still a notable gap in awareness and behaviour, even in developed countries. This is attributed to a lack of conceptual understanding, educational disparities, resource limitations, a limited grasp of cost–benefit considerations and inadequate government support. The paper also explores regional and sector-specific variations in Circular Economy adoption, with insights from countries such as the USA, China, the UK, Germany, France and Norway.

Social implications

This research underscores the impact of demographic and sociocultural factors, including age, education, social norms and attitudes, on Circular Economy engagement. It identifies potential research areas, including examining cultural influences on social and personal norms related to circular behaviours. Ultimately, the study emphasizes the need for a coordinated, cross-sectoral effort to facilitate a sustainable transition to a Circular Economy, addressing barriers and fostering awareness and behaviours conducive to circular practices.

Originality/value

This study acknowledges challenges affecting the maturity of Circular Economy practices, including a lack of comprehension, educational disparities, resource constraints and limited government support. It also underscores the impact of social and cultural factors on Circular Economy engagement. It suggests promising avenues for future research, providing valuable insights into the state of Circular Economy practices and offering a roadmap for advancing global sustainability initiatives.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

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