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The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

After the completion of this case study, students will be able to understand the importance of being close to local people when embarking on social business; understand that clear purpose and good decision-making can lead to great outcomes; and learn that innovation is crucial to ensure sustainability of both business and impact.

The case highlights the journey of Laiterie du Berger (LDB), a social enterprise in the agribusiness industry and the challenges faced as it expands and innovates. LDB’s roots lie in its commitment to social impact, aiming to uplift the Fulani livestock farmers and address socioeconomic issues. The company’s business model prioritizes people over profits, focusing on sustainable development and poverty alleviation. The LDB case showcases the challenges and opportunities in the agribusiness industry. LDB’s commitment to social impact, demonstrated through its support for farmers and sustainable farming practices, has been integral to its success. As the company expands and innovates, it faces critical decisions that require balancing financial growth with social responsibility. By embracing development, innovation and collaboration, LDB can continue to be a catalyst for positive change in the agribusiness industry while staying true to its roots and the principles that have defined its journey.

This case study is designed for bachelor’s and master’s degree students in the field of entrepreneurship and innovation, as well as MBA students. The case focuses on social entrepreneurship with the example of an agribusiness company located in Senegal, prioritizing social impact and quality of life. The case study explores the dynamics of the sector, including expansion strategy, innovation initiatives and the dilemma of balancing social mission and profit that social entrepreneurs may be facing. By analyzing this real-world situation of LDB, students will have the opportunity to enhance their decision-making skills.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship

The study aims to investigate how pregnant and nursing mothers’ stories have been neglected in writing about gender, security and spaces.

The study chronicles Agogo Traditional Area’s pregnant and nursing mothers’ resistance and survival in this conflicted environment. The author used photo voices in a participatory photography design to give conflict-area women a voice. Interviews and observations supported this. Pregnant and nursing mothers were sampled using the purposive and snowball sampling techniques. The data analysis considered narrative analysis, photographic and inductive approaches.

The findings highlighted how these mothers in vicious settings experienced healthcare access and problems, societal issues including gender dynamics, food insecurity, and emotional and psychological well-being.

The findings in this study expand the socio-cultural narratives of pregnant and nursing mothers in violent spaces.

The purpose of this paper is to design and manufacture an intelligent 3D printed sensor to monitor the re-occurrence of diaphragmatic hernia (DH; after surgery) in bovines as an Internet of Things (IOT)-based solution.

The approach used in this study is based on a bibliographic analysis for the re-occurrence of DH in the bovine after surgery. Using SolidWorks and ANSYS, the computer-aided design model of the implant was 3D printed based on literature and discussions on surgical techniques with a veterinarian. To ensure the error-proof design, load test and strain–stress rate analyses with boundary distortion have been carried out for the implant sub-assembly.

An innovative IOT-based additive manufacturing solution has been presented for the construction of a mesh-type sensor (for the health monitoring of bovine after surgery).

An innovative mesh-type sensor has been fabricated by integration of metal and polymer 3D printing (comprising 17–4 precipitate hardened stainless steel and polyvinylidene fluoride-hydroxyapatite-chitosan) without sacrificing strength and specific absorption ratio value.

The globalisation of markets, emerging concepts of sustainable development, and circular economy have defined the boundaries within which organisations must compete and address the needs of key stakeholders. As circumstances change, boundaries are often replaced by the relationships between companies and the communities they serve. Consequently, strategy has become a central aspect of sustainable leadership and the foundation for implementing strategic management in a dynamic system of relationships. Every company is born and grows within social and economic ecosystems. Drawing on the metaphor of biology, ecosystems are described as dynamic interconnections among various elements that influence and foster entrepreneurship. Interconnections between players (such as marketplaces, organisations, governments, and universities) create a flow of expertise, abilities, knowledge, experience, and tangible resources. Economic and social ecosystems involve various actors and components that continuously coexist and interact, leading to the creation of numerous mutual relationships. Consequently, it is crucial for managers to gain a comprehensive understanding of the internal and external environments. Various decision-making tools and strategies can be used to achieve this goal. These tools were developed to assist managers, researchers, and consultants in making informed decisions under complex scenarios. This chapter presents several decision-making strategies and tools, including the Boston Consulting Group (BCG) matrix, General Electric (GE) matrix, Balanced Scorecard (BSC), PEST, PESTEL analysis, and SWOT analysis.

The study aims to identify the perceived authenticity of cheeses by consumers of different sociological generations in Mexico.

An online questionnaire was applied to 1,204 consumers. A Free Word Association (FWA) tool was used to determine the perceived authenticity of cheeses creating categories and dimensions. The sample was segmented into sociological generations. A chi-square test and a correspondence analysis were used to identify differences in the perception between generations. The information was complemented with word clouds of the cheeses mentioned and consumer testimonials about cheese consumption.

A total of 29 categories and ten dimensions revealed consumers' perception of cheese authenticity, most important of which were hedonic, rurality and new consumption. Authenticity is a mix of the pleasure of consuming the product, the link to rural life and new consumer values. Perceived authenticity is different in each sociological generation according to the dimensions of raw material, identity, market, new consumption and distrust, since it is related to the experiences of each generation. The results made it possible to contextualise another vision of the reality of the cheeses in the search for a quality seal.

The information contributes to the typification and promotion of cheeses in the process of patrimonialisation, by creating differentiated marketing tools that allow their valorisation.

This work contributes to the knowledge of the perceived authenticity of cheeses in the sociological generations, due to their differentiation by age, sociocultural, ethical, political and consumer aspects. It enables the knowledge of the consumer's perspective on these products.