Search results

1 – 7 of 7
Open Access
Article
Publication date: 25 August 2021

Daniele Leone, Francesco Schiavone and Michele Simoni

The present study aims to contribute to the growing stream of literature about the network perspective of value co-creation via key account management (KAM) by exploring how…

3234

Abstract

Purpose

The present study aims to contribute to the growing stream of literature about the network perspective of value co-creation via key account management (KAM) by exploring how firms, in complex industrial markets, use key account strategies to create value, not only for buyers and sellers of industrial products/services but also, more widely, for larger ecosystems of stakeholders. The research question this paper seeks to address is how the KAM approach promotes value co-creation in multi-stakeholder ecosystem.

Design/methodology/approach

To answer this research question, this study uses a qualitative research approach based on data triangulation. This study focuses on the market access (MA) strategies implemented by a multinational UK-based pharmaceutical company within the Italian multi-stakeholder health-care ecosystem over several years.

Findings

The results show that KAM in complex networks acts as a catalyst for value creation, through multiple interactions with different actors and an ad hoc configuration of five strategic levers: product performance, economic impact, institutional relationships, commercial organization and communication. These levers are able to unlock the appropriate value drivers and form a specific “market access mix” implemented by the firm to both promote the adoption of the firm’s products and generate value for all market stakeholders.

Originality/value

The study offers an innovative and comprehensive evidence-based model for designing specific MA strategies aimed at co-creating value within multi-stakeholder ecosystems. The proposed MA mix outlines the fact that knowledge, relationships and innovation are not unique factors that can be leveraged by stakeholders to co-create value.

Details

Journal of Business & Industrial Marketing, vol. 36 no. 13
Type: Research Article
ISSN: 0885-8624

Keywords

Open Access
Article
Publication date: 27 September 2021

Michele Simoni, Annarita Sorrentino, Daniele Leone and Andrea Caporuscio

This study aims to provide an exploratory analysis of the role of virtual reality (VR) in the cruise context as a contribution to the limited literature on this topic. In…

3345

Abstract

Purpose

This study aims to provide an exploratory analysis of the role of virtual reality (VR) in the cruise context as a contribution to the limited literature on this topic. In particular, the research investigates immersive VR as a critical touchpoint at the pre-purchase stage of the customer journey.

Design/methodology/approach

To achieve the research aims, the authors use a case study approach by analysing the “immersive configurator” (essentially a virtual catalogue) implemented by the Mediterranean Shipping Company (MSC).

Findings

Three innovative functions emerged from the study of the MSC’s virtual catalogue. First, it improves the customer experience and engagement through its interactivity. Second, it allows customization of the prospective cruise experience by selecting and changing types of ship, the level of service, the position of the cabin and much more. Third, it becomes a new digital marketing system endowed with large amounts of data.

Research limitations/implications

This study advances the current state of knowledge by presenting an empirical case study on the role of immersive VR at the pre-purchase stage of the customer journey. Second, it offers interesting implications for managers who want to take advantage of the opportunities offered by VR.

Originality/value

The present study analyses the pre-purchase stage in tourism marketing focused on the use of VR in the tourist experience at the time of service delivery. Second, it enriches the tourism literature by integrating supply-side and demand-side perspectives. Third, from a methodological point of view, this paper offers an in-depth qualitative study in a context where scholars have mostly applied quantitative methods.

通过虚拟现实来提高预购体验:洞悉游轮产业摘要

研究目的

以邮轮产业为背景, 鉴于少量的相关文献, 本研究对虚拟现实提供了初步研究。 本论文以侵入式虚拟现实作为顾客购买前关键体验点进行了探索。

研究设计/方法/途径

为实现研究目的, 本论文运用了案例研究发来分析地中海航运公司MSC目前使用的“侵入式配置程序” (尤其作为虚拟目录)。

研究结果

通过对MSC虚拟目录的研究, 我们发现了其三大创新功能。第一, 可有效的通过互动来提高顾客体验和参与。第二, 可允许对预期的游轮体验通过选择游轮种类, 服务等级, 船舱的位置等, 来进行量身定制。第三, 基于大量数据积累, 可作为数字营销系统。

理论贡献

通过实证案例研究, 本论文对侵入式虚拟现实在顾客预购体验中的研究文献进行了有效推进。其二, 本研究为期望运用虚拟现实的从业人员提供了新颖的实践知识。

研究原创性/价值

本研究在聚焦在虚拟现实技术运用在旅游营销中的前期游客体验。第二, 本研究整合了供给和需求两方面的视角。第三, 从研究方法的角度, 本研究在普遍运用定量研究的领域提供了深入的定性研究。

Details

Journal of Hospitality and Tourism Technology, vol. 13 no. 1
Type: Research Article
ISSN: 1757-9880

Keywords

Open Access
Article
Publication date: 25 March 2021

Stefano Landi, Antonio Costantini, Marco Fasan and Michele Bonazzi

The purpose of this exploratory study is to investigate why and how public health agencies employed social media during coronavirus disease 2019 (COVID-19) outbreak to foster…

4053

Abstract

Purpose

The purpose of this exploratory study is to investigate why and how public health agencies employed social media during coronavirus disease 2019 (COVID-19) outbreak to foster public engagement and dialogic accounting.

Design/methodology/approach

The authors analysed the official Facebook pages of the leading public agencies for health crisis in Italy, United Kingdom and New Zealand and they collected data on the number of posts, popularity, commitment and followers before and during the outbreak. The authors also performed a content analysis to identify the topics covered by the posts.

Findings

Empirical results suggest that social media has been extensively used as a public engagement tool in all three countries under analysis but – because of legitimacy threats and resource scarcity – it has also been used as a dialogic accounting tool only in New Zealand. Findings suggest that fake news developed more extensively in contexts where the public body did not foster dialogic accounting.

Practical implications

Public agencies may be interested in knowing the pros and cons of using social media as a public engagement and dialogic accounting tool. They may also leverage on dialogic accounting to limit fake news.

Originality/value

This study is one of the first to look at the nature and role of social media as an accountability tool during public health crises. In many contexts, COVID-19 forced for the first time public health agencies to heavily engage with the public and to develop new skills, so this study paves the way for numerous future research ideas.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 11 October 2021

Salvatore Ammirato, Roberto Linzalone and Alberto Michele Felicetti

The innovation of business model (BM) is a strategic process for many firms, from which depends competitiveness and sustainability. Despite its theoretical relevance in management…

4272

Abstract

Purpose

The innovation of business model (BM) is a strategic process for many firms, from which depends competitiveness and sustainability. Despite its theoretical relevance in management sciences, research on business model innovation is in its infancy and lacks of research consistency and theoretical connections to the theme of “performance”. With the aim to contribute in bridging this gap, this paper aims to identify and analyse drivers of business model innovation performance.

Design/methodology/approach

This research is based on an integrative literature review methodology.

Findings

BMI performance drivers are conditions related to various dimensions (i.e. processes, resources, market, BM structure, etc). that, when fulfilled, allow the BMI to have higher performance. BMI performance drivers are antecedents of BMI performance, and their identification is of both theoretical and practical value. The authors find and report a set of 35 BMI performance drivers.

Originality/value

The value of this research is both theoretical and practical. From a theoretical point of view, the identified “Business Model Innovation performance drivers” define and identify a variable of BMI performance, from a practical perspective, and they provide a comprehensive set of key conditions whose attainment should be planned, pursued and monitored by managers.

Details

Measuring Business Excellence, vol. 26 no. 1
Type: Research Article
ISSN: 1368-3047

Keywords

Open Access
Article
Publication date: 11 October 2021

Patrizia Di Tullio, Matteo La Torre, John Dumay and Michele Antonio Rea

The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate…

1674

Abstract

Purpose

The debate about whether corporate reports should focus on numbers or narrative is long-standing. The recent push for business model information to be included in corporate reports has revitalised the debate. Many scholars suggest this constitutes a move towards narrative-based reporting. This study aims to investigate the debate and draws a comparison with the juxtaposition of the narrative and rational paradigms. This study also investigates how accountingisation influences the way business model information is presented in corporate reports.

Design/methodology/approach

This study analyses data from the financial and non-financial reports from 86 globally listed companies. This study first uses content analysis to code the data. This study then uses a partial least squares-structural equation model to test how accountingisation influences how firms report their business model information.

Findings

This study finds that accountingisation and a rational paradigm shape how companies present information about their business model in their financial and non-financial reports. This suggests that the dominance of quantitative measures in accounting affects even the presentation of narrative-based information. Despite the much-touted shift towards qualitative reporting, this study argues that companies find it difficult to cast off the yoke of a traditional numbers-based mindset.

Research limitations/implications

This paper contributes to the debate on numbers- versus narrative-based corporate reporting and the workings of narrative and rational paradigms. In it, this study lays out theoretical and empirical findings of accountingisation. This study also makes a case for freeing corporate reports from the shackles of an accountingisation mindset.

Originality/value

This study provides new insights into how companies report information about their business models and the influence of narrative and rational paradigms on financial and non-financial reporting.

Details

Journal of Accounting & Organizational Change, vol. 18 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 9 December 2021

Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that…

7309

Abstract

Purpose

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Design/methodology/approach

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

Findings

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

Practical implications

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

Originality/value

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 30 October 2023

Giacomo Pigatto, John Dumay, Lino Cinquini and Andrea Tenucci

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA…

Abstract

Purpose

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Design/methodology/approach

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

Findings

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

Originality/value

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Access

Only Open Access

Year

Content type

1 – 7 of 7