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1 – 4 of 4Kari Lukka, Sven Modell and Eija Vinnari
This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological…
Abstract
Purpose
This paper examines the influence of the normal science tradition, epitomized by the notion that “theory is king”, on contemporary accounting research and the epistemological tensions that may emerge as this idea is applied to particular ways of studying accounting. For illustrative purposes, the authors focus on research informed by actor-network theory (ANT) which can be seen as an “extreme case” in the sense that it is, in principle, difficult to reconcile with the normal science aspirations.
Design/methodology/approach
The paper offers an analysis based on a close reading of how accounting scholars, using ANT, theorize, and if they do engage in explicit theorizing, how they deal with the tensions that might emerge from the need to reconcile its epistemological underpinnings with those of the normal science tradition.
Findings
The findings of this paper show that the tensions between normal science thinking and the epistemological principles of ANT have, in a few cases, been avoided, as researchers stay relatively faithful to ANT and largely refrain from further theory development. However, in most cases, the tensions have ostensibly been ignored as researchers blend the epistemology of ANT and that of normal science without reflecting on the implications of doing so.
Originality/value
The paper contributes to emerging debates on the role of the normal science tradition in contemporary accounting research, and also extends recent discussions on the role of theory in accounting research inspired by ANT. The paper proposes three reasons for the observed blending of epistemologies: unawareness of tensions, epistemological eclecticism and various political considerations.
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Nijs Bouman and Lianne Simonse
Engaging with customers and addressing unmet value have become increasingly challenging within multi-stakeholder environments of service innovation. Therefore, this paper aims to…
Abstract
Purpose
Engaging with customers and addressing unmet value have become increasingly challenging within multi-stakeholder environments of service innovation. Therefore, this paper aims to address this challenge by studying how strategic design abilities address unmet value in service engagement strategies.
Design/methodology/approach
The authors conducted a qualitative inductive study at a multinational corporation and interviewed marketing and design professionals on their innovation practices in service engagement strategies.
Findings
From the inductive analysis, this study identified three strategic design abilities that effectively contribute to addressing unmet value throughout the co-evolving process of service engagement: envisioning value, modelling value and engaging value. Based on this, this study proposes the emerging co-evolving loop framework of service engagement strategies.
Research limitations/implications
The limitation of this emerging theory is a lack of broad generalizability with mutual exclusivity or collective exhaustiveness across industries. A theoretical implication of the framework is the integration of strategic design and services marketing towards co-created engagement strategies.
Practical implications
The service engagement loop framework can be of great value to service innovation processes, for which an integrated, cross-functional approach is often missing.
Social implications
The findings further suggest that next to a methodological skillset, strategic design abilities consist of a distinct mindset.
Originality/value
This paper introduces strategic design abilities to address unmet value and proposes a novel co-evolving loop framework of service engagement strategies.
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Orlando Troisi, Anna Visvizi and Mara Grimaldi
The purpose of this paper is to explore the emergence of innovation in smart service systems to conceptualize how actor’s relationships through technology-enabled interactions can…
Abstract
Purpose
The purpose of this paper is to explore the emergence of innovation in smart service systems to conceptualize how actor’s relationships through technology-enabled interactions can give birth to novel technologies, processes, strategies and value. The objectives of the study are: to detect the different enablers that activate innovation in smart service systems; and to explore how these can lead dynamically to the emergence of different innovation patterns.
Design/methodology/approach
The empirical research adopts an approach based on constructivist grounded theory, performed through observation and semi-structured interviews to investigate the development of innovation in the Italian CTNA (Italian acronym of National Cluster for Aerospace Technology).
Findings
The identification and re-elaboration of the novelties that emerged from the analysis of the Cluster allow the elaboration of a diagram that classifies five different shades of innovation, introduced through some related theoretical propositions: technological; process; business model and data-driven; social and eco-sustainable; and practice-based.
Originality/value
The paper embraces a synthesis view that detects the enabling structural and systems dimensions for innovation (the “what”) and the way in which these can be combined to create new technologies, resources, values and social rules (the “how” dimension). The classification of five different kinds of innovation can contribute to enrich extant research on value co-creation and innovation and can shed light on how given technologies and relational strategies can produce varied innovation outcomes according to the diverse stakeholders engaged.
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Sergio Barile, Maria Vincenza Ciasullo, Mario Testa and Antonio La Sala
Rooting in the literature on training and laying on Kirkpatrick model, this paper aims to explore key drivers of corporate training to identify how they can be combined into an…
Abstract
Purpose
Rooting in the literature on training and laying on Kirkpatrick model, this paper aims to explore key drivers of corporate training to identify how they can be combined into an integrated framework of learning for human capital development.
Design/methodology/approach
By adopting the constructivist grounded theory, this contribution analyzes the experience carried out in the last ten years by Virvelle, an Italian corporate training firm.
Findings
Results show the rise of five core categories, g1iving rise to an integrated model of Kirkpatrick. Their dynamic interplay led to a new orientation of Kirkpatrick model giving rise to a metalearning ecosystem.
Research limitations/implications
Managerial implications have identified key factors on which building and implementing appropriate corporate training programmes capable of triggering co-generative processes of value creation. Particularly, the essential role of learning quality culture, digital technology and personalization are detected in integrating not only hard but furthermore soft shades of learning. Concerning theoretical implications, the emergence of key structural and systems enabling dimensions for learning, and contextual mechanisms involved in reshaping training effectiveness and achieving integrated learning outcomes are detected. The main limitation of this study lies in the need to generalize results: the conceptualized framework needs to be empirically tested.
Originality/value
The value of this research is built along three main points. The first is the integration among the core categories that an integrated learning system can be built on, promoting learning quality culture through positive feedback loops. The second is represented by the chance to enhance an integrated mutual knowledge development among engaged actors, thereby shaping a more holistic and multidimensional learning model. The third is related to the transversal role that digital technology plays in all phases of the training process as it integrates and enriches them.
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