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Book part
Publication date: 30 September 2019

Martin E. Persson

Abstract

Details

Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer
Type: Book
ISBN: 978-1-78973-670-0

Content available
Book part
Publication date: 24 October 2018

Abstract

Details

Including a Symposium on Mary Morgan: Curiosity, Imagination, and Surprise
Type: Book
ISBN: 978-1-78756-423-7

Open Access
Article
Publication date: 5 January 2022

Ilkka Ritola, Harold Krikke and Marjolein C.J. Caniëls

Product returns information gives firms an opportunity for continuous strategic adaptation by allowing them to understand the reasons for product returns, learning from them and…

1808

Abstract

Purpose

Product returns information gives firms an opportunity for continuous strategic adaptation by allowing them to understand the reasons for product returns, learning from them and improving their products and processes accordingly. By applying the Dynamic Capabilities (DCs) view in the context of closed-loop supply chains (CLSC), this study explores how firms can continuously learn from product returns information.

Design/methodology/approach

This study adopts a qualitative Delphi study-inspired approach. Experts from industry and academia are interviewed in two interview rounds. First round of interviews are based on extant research, while the second round allows the experts to elaborate and correct the results.

Findings

This study culminates into a conceptual model for incremental learning from product returns information. The results indicate incremental learning from product returns can potentially lead to a competitive advantage. Additionally, the authors identify the sources of information, capabilities along with their microfoundations and the manifestations of product return information. Three propositions are formulated embedding the findings in DC theory.

Research limitations/implications

This study supports extant literature in confirming the value of product returns information and opens concrete avenues for research by providing several propositions.

Practical implications

This research elucidates the practices, processes and resources required for firms to utilize product returns information for continuous strategic adaptation. Practitioners can use these results while implementing continuous learning practices in their organizations.

Originality/value

This study presents the first systematic framework for incremental learning from product returns information. The authors apply the DC framework to a new functional domain, namely CLSC management and product returns management. Furthermore, the authors offer a concrete example of how organizational learning and DC intersect, thus advancing DC theoretical knowledge.

Details

The International Journal of Logistics Management, vol. 33 no. 5
Type: Research Article
ISSN: 0957-4093

Keywords

Content available
Book part
Publication date: 2 November 2020

Abstract

Details

Persistence and Vigilance: A View of Ford Motor Company’s Accounting over its First Fifty Years
Type: Book
ISBN: 978-1-83867-998-9

Open Access
Article
Publication date: 28 March 2023

Virpi Ala-Heikkilä and Marko Järvenpää

This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the…

3833

Abstract

Purpose

This study aims to take a step toward integrating research regarding the image, role and identity of management accountants by understanding how employers’ perceptions of the ideal management accountant image differ from operational managers’ perceived role expectations, how management accountants perceive their identity and how those factors shape management accountants’ understanding of who they are and want to be.

Design/methodology/approach

A qualitative design draws upon the case company’s 100 job advertisements and 31 semi-structured interviews with management accountants and operational managers. Those data are entwined with role theory and its core concepts of expectations and identities and also early recruitment-related theoretical aspects such as image and employer branding.

Findings

The findings reveal how employers’ perceptions of the ideal image and operational managers’ role expectations shape and influence the identity of management accountants. However, management accountants distance themselves from a brand image and role expectations. They experience identity conflict between their current and desired identity, the perception of not being able to perform the currently desired role. Although this study presents some possible reasons and explanations, such as employer branding for the misalignment and discrepancy between perceptions of employer (image), expectations of operational managers (role) and management accountants’ self-conception of the role (identity), this study argues that the identity of a management accountant results from organizational aspects of image and role and individual aspects of identity.

Research limitations/implications

Image and external role expectations can challenge identity construction and also serve as a source of conflict and frustration; thus, a more comprehensive approach to studying the identity of management accountants is necessary to understand what contributes to the fragility of their identity.

Practical implications

The results provide an understanding of the dynamics of the image, role and identity to support management accountants and employers and to further address the suggested dissonance and ambiguities.

Originality/value

This study contributes by showing how the dynamics and connections between the image, role and identity influence the identity construction of management accountants. Moreover, this study shows how overpromising as a part of employer branding might not reflect the reality experienced by management accountants but may cause frustration and threaten the management accountants’ identity.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 1 May 2018

Ana Mosquera, Cristina Olarte-Pascual, Emma Juaneda Ayensa and Yolanda Sierra Murillo

The new omnichannel strategy aims to offer a holistic shopping experience through the integration of online and offline channels. The introduction of technology in the physical…

21367

Abstract

Purpose

The new omnichannel strategy aims to offer a holistic shopping experience through the integration of online and offline channels. The introduction of technology in the physical store is an essential factor to this end. The purpose of this study is twofold: first, to analyze how the intention to use different interactive technologies in a clothing store affects purchase intention and second, to test the moderating effect of gender on this relationship.

Design/methodology/approach

An original model is developed and tested with 628 omnichannel customers. A multi-group analysis is performed to compare the results between two groups: men and women.

Findings

The results show that the incorporation of new technologies in the physical store positively affects purchase intention, but no significant differences were found between the two groups.

Originality/value

This study furthers the understanding of the importance of the new connected retail system and offers new insights for both the theoretical framework and businesses.

Objetivo

La nueva estrategia omnicanal busca ofrecer una experiencia de compra holística a través de la integración de los canales físico y online. Para ello, la introducción de nuevas tecnologías en el establecimiento es un factor esencial. Este estudio tiene un doble objetivo: primero, analizar como la intención de usar diferentes tecnologías interactivas en una tienda de moda afecta a la intención de compra; y segundo, comprobar el efecto moderador del género en esta relación.

Diseño/metodología

Se ha desarrollado un modelo original que fue testado en 628 consumidores omnicanal. Asimismo, se desarrolló un análisis multigrupo para comparar los resultados en dos grupos: hombres y mujeres.

Resultados

Los resultados muestran que la incorporación de nuevas tecnologías en la tienda física afecta positivamente en la intención de compra, sin embargo, no se han encontrado diferencias significativas entre los dos grupos estudiados.

Originalidad/valor

Este estudio mejora la comprensión de la importancia del nuevo comercio conectado y ofrece nuevas perspectivas tanto a nivel teórico como para los negocios.

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