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1 – 10 of over 1000Sof Thrane, Lars Balslev and Ivar Friis
The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.
Abstract
Purpose
The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context.
Design/methodology/approach
This paper conducts a field study of Air Greenland and its internal and external customers based on strong structuration theory (Stones, 2005). The authors employ context and conduct analysis to analyze how fairness evaluations emerge across four levels of structuration.
Findings
The paper finds that fairness evaluations emerge as a result of the interaction between external institutional pressures, agents' internal structures, and situated reflection and outcomes. The construction of fairness evaluations was embedded in contradictory institutional structures, where groups of actors constructed different evaluations of fair profits, procedures and prices. Actors furthermore worked on changing position-practice relations which shifted relations, external structures and affected outcomes and fairness evaluations.
Originality/value
This paper offers a conceptualization of embedded agency as emerging across the four levels of structuration. This contributes to debates in strong structuration theory through conceptualizing and analyzing how actors may be both be constrained and oriented by structures while reflexively adapting structures across the four levels of structuration. The paper extends extant pricing fairness research by illustrating how actors' construction of fairness flexibly develop fairness evaluations while responding to legitimacy and societal demands, including the needs of particular customer groups.
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Keywords
The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland.
Abstract
Purpose
The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland.
Design/methodology/approach
The paper applies document analysis and retrospective interviews to trace accounting and organisational change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels.
Findings
The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions.
Research limitations/implications
The case differs from case studies in emerging countries owing to the low number of inhabitants in Greenland, its income per capita and the legislative influence asserted by Denmark, the former colonial power, restricting the generalizability of findings.
Originality/value
The paper extends extant research on development of organisations and management accounting change in developing countries through a longitudinal study of how contradictory demands from the governance and legislative levels affect accounting and organisational change. Moreover, the paper is the first case study to address management accounting practices in Greenland.
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Lotte Holck and Sara Louise Muhr
The purpose of this paper is to investigate how the construction and everyday maintenance of racialized psychological borders in the Greenlandic Police Force reproduce a…
Abstract
Purpose
The purpose of this paper is to investigate how the construction and everyday maintenance of racialized psychological borders in the Greenlandic Police Force reproduce a postcolonial hierarchy of knowledge, where Danish knowledge and perceptions of professionalism are constructed as superior to Greenlandic knowledge and perceptions of professionalism.
Design/methodology/approach
The paper is based on an ethnographic study comprising 5 days of observation of a training course for Danish police officers going to Greenland on summer assistance, 13 days of observation of police work in Greenland, 2 days of participatory observation of a leadership development seminar in Greenland, 26 interviews conducted in Denmark and Greenland with both Danish and Greenlandic officers and interventions in Denmark and Greenland.
Findings
The racialized borders create strong perceptions of “us” and “them”, which are maintained and reinforced through everyday work practices. The borders have damaging effects on the way police officers collaborate in Greenland and as the borders are maintained through (often implicit) everyday micro-processes, management has difficulty dealing with it. However, the way the racialized borders became visible through this research project created an awareness of – and sparked conversation about – the colonial stereotypes that have constructed and reinforce the borders. This awareness opens up possibilities of collaborative disruption of those borders.
Research limitations/implications
The paper shows how racialized borders limit the way professionalism is understood in the Greenlandic Police Force. But it also shows that, because these borders are socially constructed, they can be contested. Making the implicit everyday discrimination explicit through vignettes, for example, offers the chance to contest and disrupt the colonial hierarchy otherwise deeply embedded in the work practices of the police force.
Originality/value
Thanks to unique access to Greenland’s police force, this paper offers exclusive in-depth insights into current processes of racialization and colonialization in a contemporary colonial relationship.
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Keywords
Attention is returning to Greenland’s natural resources -- especially rare-earth elements (REEs) -- and its strategic location, something China and Russia also recognise…
Details
DOI: 10.1108/OXAN-DB253929
ISSN: 2633-304X
Keywords
Geographic
Topical
Lars Balslev, Sof Thrane and Ivar Friis
This paper aims to analyze the impact of information technology (IT) system implementation on the integration of data and information between sales and accounting departments, and…
Abstract
Purpose
This paper aims to analyze the impact of information technology (IT) system implementation on the integration of data and information between sales and accounting departments, and how data integration affects relations with supplier and customers.
Design/methodology/approach
The change between three different reservation and distribution systems in an airline company was assessed over 20 years based on qualitative data collected while events unfolded and interviews that traced events retrospectively.
Findings
This study finds that data integration challenges affect the capacity to use revenue and sales data for control purposes and integrating with suppliers and customers. The systems either facilitated the ability to integrate sales and accounting data or enabled integration in wider supplier and customer networks. The implementation of different reservation and distribution systems resulted in a trade-off between integration within the firm and into wider customer and supplier networks.
Research limitations/implications
Data were mainly obtained from the focal firm, Air Greenland. The protracted study period meant that the data were not as concentrated as they would have been had the analysis been performed over a shorter duration or had the focus been on one implementation process.
Originality/value
Extant research suggests that integration challenges when implementing IT systems are caused by differences in information needs between groups with different logics. The authors illustrate how data integration is also a crucial challenge when implementing IT systems.
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While tourism scholars have increasingly recognized the significance of collaboration as an essential element in tourism development, there is a lack of theoretical and empirical…
Abstract
Purpose
While tourism scholars have increasingly recognized the significance of collaboration as an essential element in tourism development, there is a lack of theoretical and empirical research centering on (trans)local collaboration as a central means for future tourism development in Greenland. The purpose of this paper is to analyze the conceptual and analytic potentials and challenges of collaboration in an explorative case study.
Design/methodology/approach
The paper applies a case study approach to scrutinize collaboration in the setting of a tourism workshop in South Greenland. This research approach is exploratory in nature and focuses on collaborative activities among participants from different research institutions and countries, from Campus Kujalleq in Qaqortoq, from small-scale enterprises and businesses, managers of destination marketing organizations and local fishermen.
Findings
Four “collaborative configurations” emerged during the workshop. These inspire and challenge ways of (re)conceptualizing collaborative tourism development in South Greenland and call for the reconsideration of the present approach toward tourism development for shaping new possible future(s) of tourism in the Greenlandic context.
Originality/value
The relevance of this paper emerges from the crucial significance that tourism actors in Greenland credit collaboration. Moreover, by approaching development issues from within and mutually developing possible practice solutions through collaboration with local tourism actors, the paper aims to give voice to the local community, which currently is lacking in the debate on tourism development in Greenland.
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Keywords
Prospects for the hydrocarbons sector under the new government
Details
DOI: 10.1108/OXAN-DB199406
ISSN: 2633-304X
Keywords
Geographic
Topical
Morten Lie and James G. Clawson
The Greenland case describes the experience of four young Norwegian men determined to set a world record for unsupported crossing of Greenland. The case describes the team, their…
Abstract
The Greenland case describes the experience of four young Norwegian men determined to set a world record for unsupported crossing of Greenland. The case describes the team, their preparations, and their experiences as they crossed in “good” weather that was often whiteout blizzard conditions with temperatures dropping as low as −78 degrees F. Throughout the case, one of the team members reflects on things he learned about himself, about the team, and about leadership from the experience (recorded in italics). The teaching note (available to registered faculty) is supplemented by a PowerPoint presentation that helps introduce the expedition to Greenland, other “risky recreation,” and the concepts related to resonance or flow. A video supplement is also available. The case lends itself to a profound discussion of leadership on its own and leads in nicely to a discussion of world-class performance and the purpose of life, which both startles and pleasantly surprises most students and participants.
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