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Article
Publication date: 30 April 2024

Anna Mina’ and Laura Michelini

This paper aims to identify the archetypes of business models and illustrate how firms create, deliver and capture value by juxtaposing the firm’s aspired value emphasis with its…

Abstract

Purpose

This paper aims to identify the archetypes of business models and illustrate how firms create, deliver and capture value by juxtaposing the firm’s aspired value emphasis with its strategic agility.

Design/methodology/approach

The two-by-two matrix is constructed based on an analysis of existing literature and conceptual development.

Findings

We advance a conceptualization of strategic agility to emphasize speed and flexibility as the main drivers, along with attention toward stakeholder expectations. Additionally, we unveil four different archetypes of business models based on the firm’s aspired value emphasis (economic vs plus social/environmental) and the type of strategic agility (defensive vs proactive).

Research limitations/implications

Studies that empirically corroborate the proposed conceptualization of strategic agility are needed. In addition, empirical investigations on the evolutionary paths underlying the development of firms’ business models are requested.

Practical implications

Managers learn about aspects and actions that they should pursue to shift from one business model archetype to another.

Originality/value

We identify the features – in terms of focus on all the components of the triple bottom line (or not) and in terms of strategic agility – that firms need to face or even anticipate environmental and social transformation.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 30 April 2024

Susana Gago-Rodríguez, Laura Lazcano and Carmen Bada

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends…

Abstract

Purpose

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

Design/methodology/approach

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Findings

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

Originality/value

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 23 April 2024

Nilda Barrutia-Montoya, Huber Rodriguez-Nomura, K. P Jaheer Mukthar, Jose Rodriguez-Kong and Abraham Jose García-Yovera

To predict the future of the business and implement successful changes, a credit analyst must make quick decisions about the economics and assets of their clients. Because the…

Abstract

To predict the future of the business and implement successful changes, a credit analyst must make quick decisions about the economics and assets of their clients. Because the marketplace is constantly changing, companies that lack the interpersonal skills necessary to communicate with their customers run the risk of falling behind the competition and becoming obsolete. The objective of this research was to assess whether credit analysts in Peruvian banks that used digital resources also improved their communication and interpersonal skills. The study was quantitative in nature, with an applied and correlational design that lacked an experimental component. The sample consisted of 109 credit analysts from four different Peruvian banks (Interbank, Scotiabank, BBVA, and BCP). Two questionnaires were used in this survey; both were submitted to expert review for validation before being submitted for use, and their reliability was determined using Cronbach's alpha. In terms of use of digital resources (59.5%) and mastery of interpersonal skills (61.3%), credit analysts were at the average. Conclusions the p-value for the correlation between credit analysts' use of digital resources and their soft skills in Peruvian banks was less than 0.05, indicating a direct and strong link between these two factors. The Rho correlation coefficient was 0.738.

Details

Technological Innovations for Business, Education and Sustainability
Type: Book
ISBN: 978-1-83753-106-6

Keywords

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