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Contingency studies within logistics and supply chain management have shown a need for longitudinal studies on fit. The purpose of this paper is to investigate the logistics strategy from a process of establishing fit perspective.

A large Swedish building contractor's logistics strategy process was analysed using a longitudinal single-case study for a period of 11 years (2008–2019).

The case study reveals three main constraints to logistics strategy implementation: a dominant purchasing organisation, a lack of incentives and diverging top-management priorities. This suggests that logistics strategy fit is not a conscious choice determined by contextual factors.

Establishing fit is a continuous cycle of regaining fit between the logistics context and logistics strategy components. Fit can be achieved by a change to the logistics context or to logistics strategy components.

Logistics managers may need to opt for satisfactory fit in view of the costs incurred by changing strategy versus the benefits to be gained from a higher degree of fit.

This paper adopts a longitudinal case design to study the fit between the logistics context and strategy, adding to the body of knowledge on organisational design and strategy in logistics and supply chain management.

The purpose of this paper is to document the opportunities and challenges of a practitioner researcher in accessing interpretive case participants in the public healthcare sector in Ireland.

The paper documents the research design and implementation phases of a longitudinal interpretive research project with specific focus on, research ethics, preparing for data collection, identifying and recruiting the research participants and analysis of the findings based on the specific nuances of the public health context and design considerations. Considerations as an insider researcher in a large public organisation are also presented.

Conducting interpretive research in a healthcare setting presents both opportunities and some challenges; key amongst these is agreed access to research participants. In addition, with research taking place in a healthcare environment, the potential for disclosure of information regarding something harmful to patients or of a criminal nature exists. This risk can be addressed through the ethical approval process documented in this paper. Insider researcher considerations are also explored focussing on the specific nuances affiliate to carrying out a longitudinal interpretive study in a public healthcare setting.

Insights for those wishing to conduct longitudinal interpretive case research in the public healthcare setting are included. The implications for enhanced engagement with interpretive research in this context are addressed.

Through documenting the opportunities and challenges of a practitioner researcher in accessing research participants in the public healthcare sector, this paper discusses insider researcher considerations and seeks to address concerns in the literature regarding insufficient detail relating to interpretive research design and implementation in healthcare contexts.

This study aims to answer the research question of how a calculative regime for public universities is implemented, how and under which conditions its symbolic use emerges and what kind of unintended consequences occur over time.

The empirical material presented in the paper derives methodically from a longitudinal qualitative research approach analyzing higher education systems (HES)-reforms in Austria. To better understand the consequences of the organizational changes in line with the new legal framework, 2 series of qualitative interviews in 2011/2012 and 2016/2017 on the field level and the organizational level were conducted.

Identifying two enabling consequences from the tactical behaviors of resistance and symbolic use, i.e. new processes of communication and horizontal network building, allows for theory-building with a focus on the dynamics how accounting begins, then next becomes an established infrastructure, is then destabilized and re-elaborated before it becomes, again, an infrastructure which is different from before.

Although the findings are based on a national empirical context, they are linked to the international discourse on HES in transition and the role of calculative regimes including performance measurement and management attitudes and instruments. They are relevant for an international research community open-minded toward differentiated case studies in a longitudinal perspective on HES-reforms.

When reflecting on their own specific settings governing bodies and practitioners managing the transition of HES may find insights from longitudinal case studies inspiring. The dynamics initiated by new calculative regimes installed need a sensitive framework to handle dissent, resistance, tactical behaviors and changes in power relations between the field level and the organizational level.

This is a unique longitudinal case study of the Austrian HES and its public universities in transition.

The purpose of this paper is to investigate how a substantial organization gradually builds a management accounting system from scratch, changing its accounting routines by learning processes. The paper uses the experiential learning theory and the concept of learning style to investigate the learning process during management accounting change. The study aims to expand the domain of management accounting change theory to emphasize the learning-related aspects that can constitute it.

The paper provides an interpretation of management accounting change based on the model of problem management proposed by Kolb (1983) and the theory of experiential learning (Kolb, 1976, 1984). The study is based on a 14-year longitudinal case study (1994‐2007). The case examined can be considered a theory illustration case. Data were obtained from a broad variety of sources including interviews, document analysis and adopting an interventionist approach during the redesign of the costing system.

The paper contributes to two important aspects of management accounting change. First, it becomes apparent that the costing information change was not a discrete event but a process of experience and learning conducted through several iterations of trial-and-error loops that extended over the years. Second, the findings reveal that the learning process can alter management accounting system design in a radical or incremental way according to the learning style of the people involved in the process of change.

Because of the adopted research approach, results could be extended only to other organizations presenting similar characteristics. Several further areas of research are suggested by the findings of this paper. In particular, it would be of interest to investigate the links between learning styles and communication and its effect on management accounting change.

The paper includes implications for the management of learning during management accounting change, to improve the efficiency and effectiveness of this process.

This paper is one response to the call for an interdisciplinary research approach to the management accounting change phenomena using a “method theory” taken from the discipline of management to provide an explanation of the change in management accounting. In respect of the previous literature, it provides two main contributions, namely, the proposal of a model useful both to interpret and manage learning processes; the effect of learning style on management accounting routines change.

This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.

The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.

The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process.

Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization.

Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process.

The purpose of this paper is to identify integrated solutions business as the first generation of servitized offerings and modular solution offerings as the second development phase in servitization of original equipment manufacturers. This study examines how the servitized manufacturer, Kone, moves from integrated solutions to modular solutions business and develops the requisite capabilities to design, produce and implement modular solution offerings.

The paper reports a longitudinal case study of a provider of integrated solutions installed in buildings. During the ten years studied, the manufacturer implemented a strategic initiative to modularize its integrated solutions offering.

The firm’s transition to modular solutions progressed through three major capability development phases: solutions based on ad hoc integration, smart solutions based on modular design and through-chain modularity. The modular structure aims at fostering the efficiency of the solution offering and the associated production system.

Leveraging the benefits of modularity calls for an aligned combination of strategic, operational and technical capabilities contributing to the integration of resources in a modular production system for the solution providers’ competitive performance.

The study reports how a solution provider can develop the operational capabilities to integrate the core and peripheral components into the solution, and orchestrate the modular production system.

This study is a rare longitudinal analysis of how a manufacturer builds a modular offering, the solution platform and the required competitive capabilities to provide the solution.

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

This paper aims to analyse the longitudinal performative effects of accounting, focusing on how accounting shapes the stability/instability of economic frames over time.

To explore the performative effects of accounting over time, a longitudinal case study narrates the transformation of a large, listed manufacturing company's financial strategy over 20 years. Using extensive document collection, the authors trace the shift from an “industrial” frame to a “shareholder value” frame in the mid-1990s, followed by the gradual entrenchment of this shareholder value frame until its decline in the wake of the financial crisis in 2008.

Our findings show how accounting has different performative temporalities, capable of precipitating sudden shifts between different economic frames and stabilising an ever-more entrenched and narrowly defined enactment of a specific frame. We conceptualise these different temporalities as performative moments and performative momentum respectively, explaining how accounting produces these performative effects over time. Moreover, in contrast to extant accounting research, the authors provide insight into the performative role of accounting not only in contested but also “cold” situations marked by consensus regarding the overarching economic frame.

Our paper draws attention to the longitudinal performative effects of accounting. In particular, the analysis of how accounting entrenches and refines economic frames over time adds to prior research, which has focused mainly on the contestation and instability of framing processes.

The purpose of this article is to identify design guidelines for online resources based on the subjective assessment criteria used by individuals to assess and process information resources. This method of creating design guidelines targeted at precise user groups has the potential to aid designers and developers to create more user-centred information resources.

The authors gathered data using a prospective longitudinal study investigating the information behaviour of expectant and new mothers. Women were asked to report on their information-seeking activities in a series of semi-structured interviews covering pregnancy and early motherhood.

This research identified 15 assessment criteria that were utilised by women to assess and process information resources. The most popular resource criteria amongst participants were credibility and convenience, while completeness and relevance were the most popular information content criteria. The authors found that assessment criteria were not considered in isolation, with criteria such as formatting and search engine ranking impacting on participants' perception of other criteria.

This research demonstrates the potential of linking a user groups subjective assessment criterion to design guidelines. The authors propose that these guidelines could be used to help design an online information resource. They could also be used to assess if an existing online resource met the needs of a user group. The methodology used in this study could be leveraged to create design guidelines for user groups.

This research uses subjective assessment criteria as a means of understanding how expectant new mothers process information resources. People use subjective judgements when processing information resources, and this should be incorporated into the design of information resources. Analysing longitudinal data allowed the authors to build a rich picture of how participants evaluated and compared different information resources.

This study aims to develop our understanding of the value co-creation process in business networks. This study identifies four key sub-processes that characterize the value co-creation journey as it unfolds across an inter-organizational network. These four sub-processes are opportunity co-creation, solution co-creation, complementary co-creation and activated co-creation.

Reflecting the exploratory nature of this research, the methodology relies on an in-depth case study, which is analyzed through the lens of the resource interaction occurring within the specific business relationships and collaborative episodes that affected the nine-year long development of Deko, a new architectural lighting solution.

The main contribution of the paper is identifying the sub-processes comprising the value co-creation journey of a technology development solution based on resource combining, re-combining and un-combining across a business network. That value co-creation occurs through a time-consuming journey requiring multiple episodes of collaboration can also inspire the practice of handling this process for instance for a small business such as the one featured in this case study.

This paper highlights that the value co-creation journey process has the potential to frame the unfolding of collaboration in practice for a small business.