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1 – 10 of 34Lukas Jürgensmeier, Jan Bischoff and Bernd Skiera
Large digital platforms face intense scrutiny over self-preferencing, which involves a platform provider favoring its own offers over those of competitors. In online marketplaces…
Abstract
Purpose
Large digital platforms face intense scrutiny over self-preferencing, which involves a platform provider favoring its own offers over those of competitors. In online marketplaces, also called retail or e-commerce platforms, much of the academic and regulatory debate focuses on determining whether the marketplace provider gives preference to its own private labels, such as “Amazon Basics” or Walmart’s “Great Value” products. However, we outline, both conceptually and empirically, that self-preferencing can also occur through other dimensions of vertical integration – namely, retailing and fulfillment.
Design/methodology/approach
This article contributes by conceptualizing three dimensions of vertical integration in online marketplaces – private labels, retailing and fulfillment. Then, two studies empirically assess (1) which of the 20 most-visited global online marketplaces vertically integrates which dimension and (2) which share of 600 m available offers is vertically integrated to which degree in eleven international Amazon marketplaces.
Findings
The majority of the leading marketplaces vertically integrate all three dimensions, implying ample opportunities for self-preferencing. Across international Amazon marketplaces, only 0.02% of available offers consist of an Amazon private-label product. However, Amazon is a retailer for around 31% and fulfills around 38% of all available offers in its marketplaces. Hence, self-preferencing on Amazon can occur most frequently through retailing and fulfillment but comparatively infrequently through private-label offers. Still, these shares differ substantially by country – every second offer is vertically integrated in the USA, but only one in ten in India.
Originality/value
Most of the self-preferencing debate often focuses on private-label products. Instead, we present large-scale empirical results showing that self-preferencing on Amazon could occur most often through retailing and fulfillment because these channels affect much larger shares of offers. We also measure the variation of these shares across countries and relate them to regulatory environments.
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Antonio Lopo Martinez, Raimundo da Silva and Alfredo Sarlo Neto
This study aims to explore the interplay between market concentration and implicit tax burdens in Brazil, offering a fresh perspective on the conventional belief of perfect…
Abstract
Purpose
This study aims to explore the interplay between market concentration and implicit tax burdens in Brazil, offering a fresh perspective on the conventional belief of perfect competition.
Design/methodology/approach
Data was sourced from Brazilian firms on the B3 stock exchange between 2011 and 2021. Multiple linear regression techniques were employed to analyze the relation of explicit tax rates to firms’ pre- and post-tax returns.
Findings
Dominant firms in the market tend to bear a lower implicit tax burden and have the capacity to extend tax incentive benefits to shareholders.
Research limitations/implications
The findings highlight Brazil’s intricate corporate tax fabric, particularly regarding implicit taxes. They provide a foundation for deeper inquiries into how market dominance, taxation policies, and corporate strategies converge.
Practical implications
Regulators and business leaders can harness this knowledge to recalibrate tax strategies and market regulations. Specifically, a closer examination of the dynamics that permit reduced implicit tax implications in monopolized markets is essential for equity.
Social implications
Companies with pronounced market concentration can mitigate their implicit tax burdens, potentially offloading them to consumers and suppliers. This points to potential inequities in current tax structures.
Originality/value
This research unveils nuanced insights into Brazil’s multifaceted interrelations between corporate influence, taxation strategies, and market forces.
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Thanduxolo Elford Fana and Jane Goudge
In this paper, the authors examine the strategies used to reduce labour costs in three public hospitals in South Africa, which were effective and why. In the democratic era, after…
Abstract
Purpose
In this paper, the authors examine the strategies used to reduce labour costs in three public hospitals in South Africa, which were effective and why. In the democratic era, after the revelations of large-scale corruption, the authors ask whether their case studies provide lessons for how public service institutions might re-make themselves, under circumstances of austerity.
Design/methodology/approach
A comparative qualitative case study approach, collecting data using a combination of interviews with managers, focus group discussions and interviews with shop stewards and staff was used.
Findings
Management in two hospitals relied on their financial power, divisions between unions and employees' loyalty. They lacked the insight to manage different actors, and their efforts to outsource services and draw on the Extended Public Works Program failed. They failed to support staff when working beyond their scope of practice, reducing employees' willingness to take on extra responsibilities. In the remaining hospital, while previous management had been removed due to protests by the unions, the new CEO provided stability and union–management relations were collaborative. Her legitimate power enabled unions and management to agree on appropriate cost cutting strategies.
Originality/value
Finding an appropriate balance between the new reality of reduced financial resources and the needs of staff and patients, requires competent unions and management, transparency and trust to develop legitimate power; managing in an authoritarian manner, without legitimate power, reduces organisational capacity. Ensuring a fair and orderly process to replace ineffective management is key, while South Africa grows cohorts of competent managers and builds managerial experience.
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The paper seeks to introduce the “critical open access literacy” construct as a holistic approach to confront the challenges in open access (OA) as a dimension of scholarly…
Abstract
Purpose
The paper seeks to introduce the “critical open access literacy” construct as a holistic approach to confront the challenges in open access (OA) as a dimension of scholarly communication.
Design/methodology/approach
The paper first introduces the concepts of information literacy (IL) and OA in the context of transformations in the scholarly information environment. Via a theoretical-analytical exercise on the basis of a literature review of the intersections between the two concepts and of the criticisms of OA, the paper discusses the role of critical IL in addressing the challenges in OA and lays the theoretical-conceptual groundwork for the critical OA literacy construct.
Findings
The structural nature of the challenges and transformations in the scholarly information environment require new foci and pedagogical practices in library and information studies. A more holistic, critical and integrative approach to OA is warranted, which could effectively be achieved through the re-conceptualization of IL.
Practical implications
The paper specifies the avenues for putting the theoretical conceptualizations of critical OA literacy into practice by identifying possible foci for IL instruction alongside a transformed role for librarians.
Originality/value
The paper extends deliberations on the role of critical IL for scholarly communication and attempts to advance the research fields of the two domains by proposing a new construct situated at the junction of OA and IL.
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Sedzani Musundwa and Olayinka Moses
This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so…
Abstract
Purpose
This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.
Design/methodology/approach
Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.
Findings
The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.
Practical implications
The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.
Originality/value
Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.
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Dag Balkmar, Marta Lindvert and Elisabet Carine Ljunggren
Both entrepreneurship and technology are significantly gendered, and when combined in technology entrepreneurship, they make up a fundamentally masculine field. This article…
Abstract
Purpose
Both entrepreneurship and technology are significantly gendered, and when combined in technology entrepreneurship, they make up a fundamentally masculine field. This article investigates men tech entrepreneurs' negotiations of gender and gender (in)equality. The purpose is to gain knowledge on masculinity in tech entrepreneurship and to explore what role this might play in any change towards more gender-equal entrepreneurship.
Design/methodology/approach
Semi-structured interviews were conducted with ten Swedish and Norwegian male tech entrepreneurs in tech incubators. The interviews dealt with gender (in)equality and masculinity in tech entrepreneurship. The data were coded in NVivo and inductively analysed using thematic analysis. We apply a social constructivist understanding of gender.
Findings
We categorise the male entrepreneurs' views of gender equality along “privileged”, “paradoxical” and “potential” articulations of gender (in)equality. Building on these articulations, we discuss the potential entrepreneurial men and masculinities could have for changing gender inequality in the Scandinavian tech entrepreneurship context. The findings are applicable to several entrepreneurial contexts.
Originality/value
The study contributes to further the theoretical understanding of tech entrepreneurship as a gendered phenomenon, its dynamics and its potential for change, particularly in promoting gender equality in tech entrepreneurship. Empirically, it investigates the perceptions about gender (in)equality and gender as negotiated concepts amongst male tech entrepreneurs.
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Arturo Basaure, Juuso Töyli and Petri Mähönen
This study aims to investigate the impact of ex-ante regulatory interventions on emerging digital markets related to data sharing and combination practices. Specifically, it…
Abstract
Purpose
This study aims to investigate the impact of ex-ante regulatory interventions on emerging digital markets related to data sharing and combination practices. Specifically, it evaluates how such interventions influence market contestability by considering data network effects and the economic value of data.
Design/methodology/approach
The research uses agent-based modeling and simulations to analyze the dynamics of value generation and market competition related to the regulatory obligations on data sharing and combination practices.
Findings
Results show that while the promotion of data sharing through data portability and interoperability has a positive impact on the market, restricting data combination may damage value generation or, at best, have no positive impact even when it is imposed only on those platforms with very large market shares. More generally, the results emphasize the role of regulators in enabling the market through interoperability and service multihoming. Data sharing through portability fosters competition, while the usage of complementary data enhances platform value without necessarily harming the market. Service provider multihoming complements these efforts.
Research limitations/implications
Although agent-based modeling and simulations describe the dynamics of data markets and platform competition, they do not provide accurate forecasts of possible market outcomes.
Originality/value
This paper presents a novel approach to understanding the dynamics of data value generation and the effects of related regulatory interventions. In the absence of real-world data, agent-based modeling provides a means to understand the general dynamics of data markets under different regulatory decisions that have yet to be implemented. This analysis is timely given the emergence of regulatory concerns on how to stimulate a competitive digital market and a shift toward ex-ante regulation, such as the regulatory obligations to large gatekeepers set in the Digital Markets Act.
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