Search results

This article aims to analyze the strategic work of Polish entrepreneurs in the furniture industry following the political changes in 1989. The authors examined how these entrepreneurs transitioned from local craftsmen or importers into leaders of international manufacturing companies and how their strategizing contributed to the unprecedented growth of the Polish furniture sector.

The authors examined extant data, specifically biographical interviews conducted with 11 prominent leaders in the Polish furniture industry (Hryniewicki, 2015, 2018). They analyzed within a theoretical framework that integrates J.C. Spender’s theory of strategic management with Barry Johnson’s concept of polarity management. Polarity is a way of understanding and managing interdependent, opposing pairs of values or perspectives that give rise to conflict.

The analysis reveals key patterns of strategic challenges at the level of human agency, history and sense-making. The authors identified four key polarities: life and business, knowledge presence and absence, concordance and discordance, and instrumental and non-instrumental sense-making.

The polarity concept illuminates the interplay of agency and determinism in strategic decision-making, offering valuable insights for methodology and a deeper understanding of Poland’s furniture industry.

The purpose of this paper is to discuss and evaluate the role of hybrid forums as tools to address specific controversies related to sustainable practices in localized agro-food systems (LAFS).

In contrast with other conventional public engagement methods, such as citizen juries, consensus conferences, focus groups or deliberative processes, hybrid forums entail a more dynamic and democratic mechanism to reflect and act together, with the aim of constructing a common project around a defined challenge (Callon et al., 2001, 2009). They can offer an enriching and challenging methodological approach in the context of LAFS, especially in the discussion of controversial issues around food chain sustainability. The authors present here a new generation of hybrid forums: HF 2.0.

HF 2.0. represent both a methodological tool and a real experience of dialogic democracy, two interactive aspects which are closely interlinked and rest upon each other. The authors argue that the attractiveness of HF 2.0. is notable in at least two ways: first, they provide a solid democratic and reflective mechanism to stimulate effective dialogue and knowledge-exchange among different stakeholders; second, they contribute as an important methodological evidence-based tool, which can be used as a launching pad for shaping local action groups and community partnerships’ strategies aimed at fostering local development.

This paper attempts to provide a methodological discussion over the experimental use of HF 2.0. in the context of LAFS and assesses their effectiveness in the co-construction of knowledge. The authors explore their pragmatic validity in addressing controversies over local and sustainable seafood via empirical applications in Norway and the UK.

This paper aims to examine employees’ evaluative repertoires of tourism and hospitality jobs and segments them based on a set of job attribute preferences. Understanding the social–cultural underpinnings of employees’ job preferences is vital if employers are to overcome the challenging task of finding and retaining talented employees in the tourism and hospitality industry.

A discrete-choice experiment with waiters, barkeepers, cooks and front-desk employees working in the Tyrolean tourism industry was conducted. Employees were categorized into distinct segments using a hierarchical Bayesian analysis and a cluster analysis.

Results show that flexible working hours and the ability to balance professional and private aspirations are the most important job attributes for employees. Overall, the evaluative repertoires of the “green” and “domestic (family)” conventions are most prevalent.

This study contributes to literature on talent management by providing insights into employees’ evaluations of jobs and their evaluative repertoires embedded in the broader social–cultural context.

Industry representatives and employers can adapt their recruiting and retention strategies based on employees’ job preferences.

Adapting job attributes according to employees’ evaluative repertoires helps to ensure the long-term sustainability of the industry workforce.

Applying the Economics of Convention (EC) perspective, combining organizational job attributes and socially embedded evaluative repertoires provides a new approach to analysing and understanding employees’ job preferences.

This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple calculable and non-calculable spaces within the case management process. The study sheds light on the multiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work.

This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36 h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists.

The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring.

The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics.

This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.

This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research.

First, the paper addresses PMM as a field of research linking scientific disciplines, schools of thought and academic scholars. Second, the paper discusses the role of institutional theorising in PMM research. Third, the paper analyses and reviews Modell's ideas on the future prospects of PMM research. The paper also elaborates on the ideas presented in Modell's paper.

Modell's paper suggests sociology of valuation and the discussion on hybrid governance as future developments for PMM research. This paper provides a conceptual perspective to link these areas together. Furthermore, the paper contributes to understanding PMM as a multi-disciplinary, inter-disciplinary and trans-disciplinary research area.

This paper contributes to the conceptualizations of values, valuation and hybridity in PMM research from the viewpoint of institutional theory.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

The purpose of this paper is to explore the formation and composition of “regions” as places of care, both empirically and conceptually.

This paper draws on action-oriented research involving experiments aimed at designing, implementing and evaluating promising solutions to the entwined problems of a burgeoning elderly population and an increasing shortage of medical staff. It draws on ethnographic research conducted in 14 administrative areas in the Netherlands, a total of 273 in-depth interviews and over 1,000 h of observations.

This research challenges the understanding of a healthcare region as a clearly bounded topological area. It shows that organizations and professionals collaborate in a variety of different networks, some conterminous with the administrative region established by policymakers and others not. These networks are by nature unstable and dynamic. Attempts to form new regional collaborations with neighbouring organizations are complicated by existing healthcare governance and accountability structures that position organizations as competitors.

Policymakers should take the pre-established partnerships of healthcare organizations into account before delineating the area in which regionalization is meant to take place. A better alignment of governance and accountability structures is also needed for regionalization to occur in healthcare.

This paper combines insights from valuation studies with sociogeographical literature and provides a framework for understanding the assembling and disassembling of “regions”.

To further extend the understanding of multidimensional engagement of stakeholders embedded in service systems, the purpose of this paper is to explore the antecedents that constitute stakeholder engagement in inter-organizational service ecosystems where stakeholders co-create innovations over time.

An explorative, longitudinal case study design is employed to analyze stakeholders’ engagement in co-innovation in an inter-organizational service system in an engineering context.

The study identifies eight antecedents for stakeholder engagement in innovation in the context of a B2B environment. Building on related engagement research, the empirical data show how stakeholder engagement is influenced at both individual and organizational levels by the antecedents friendship, common experiences, self-representation, trust, a common goal, resource dependency, level in the hierarchy, institutional arrangements, and local proximity.

The paper extends current understanding of engagement and illuminates stakeholder engagement on a micro level, addressing four key issues for stakeholder engagement in a service ecosystem. How can stakeholder engagement be maintained over time? Does stakeholder engagement at specific hierarchical levels enhance or hinder inter-organizational co-innovation? Is strong engagement necessary for innovation activities? Are the different engagement antecedents linked?

This paper discusses logistics service providers' (LSPs’) energy efficiency initiatives for sustainable development, both from an evolutionary perspective and based on a framework consisting of actions, processes (i.e. at the operations interface) and services (i.e. at the customer interface).

Following a qualitative research design, semi-structured interviews were conducted with sustainability managers at LSPs and the data were analysed via inductive coding. Based on the results and the literature, the authors developed a maturity model for LSPs' transitions to environmental sustainability.

LSPs' sustainable development occurs via operational processes, services at the customer interface, and actions that support those processes and services. Energy efficiency efforts are characterised by process depth that helps LSPs to align with their customers' energy efficiency improvement processes. While services related to energy efficiency connect LSPs and their customers, actions in support vary depending on the logistics activities in which LSPs participate.

Further research is needed to test and verify the maturity model and to clarify the interdependency of its three dimensions.

By categorising energy efficiency initiatives and proposing a maturity model for LSPs' sustainable development via energy efficiency, the authors have developed a tool for logistics actors to assess their progress towards improved sustainability.

The paper contributes to the literature by providing a three-pillar framework to understand the sustainability transitions of LSPs through energy efficiency. Developing a maturity model using this framework also contributes to the literature with an approach to assess sustainability advancement in the logistics industry.

This article aims to describe the thinking behind MASSE, a project in Finland that helps address the fragmentation of care and patient journey disruptions for long-term care. It outlines the conceptualization of an information technology (IT)-assisted solution and presents preliminary findings and research problems in this ongoing project.

The project employs a service engineering and design science approach with the objective of addressing chronic and multimorbid patients in specialized multiprovider environments. It does this by applying information and communication technologies and organizational design. The project has been a cocreative effort with ongoing interviews and workshops with various stakeholders to inform the conceptualization of a solution, an intermediary step before the implementation phase.

Patient journey disruptions occur when caregivers do not know what to do in specific situations. A potential solution is a virtual care operator (VCO) with a personalized patient card that would enable service ecosystem actors to integrate and coordinate their tasks. This article presents the basic design principles of such a solution.

Conceptual ideas and preliminary results only indicative.

Systemic integration efforts like those ongoing in Finland can benefit from the VCO concept encouraging a more collaborative way of thinking about integrative solutions and opening up new avenues of research on business implications and ecosystem strategies.

The VCO concept answers to the continuity of care, the rising costs of health care and the growing numbers of patients with chronic disease and multimorbidity whose care remains fragmented and uncoordinated.

Taking an ecosystem approach to care integration and addressing interoperability issues are on the cutting edge of healthcare system transformation.