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Article
Publication date: 27 August 2019

Mauricio Marrone and James Hazelton

This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose…

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Abstract

Purpose

This paper aims to explore the extent to which technology and disruption has been considered within the accounting literature, to introduce the five papers which compose this special issue and to provide an agenda for future research on technology and disruption.

Design/methodology/approach

To explore previous works on the disruptive potential of technology in accounting, the study compares topics in accounting research articles that contain variations of the term “disrupt” with those articles containing variations of the term “technology”. Based on the method first proposed in Marrone and Hammerle (2016), an entity linker application was used to extract key topics from the top 50 accounting journals, and these topics were then compared to determine the extent of thematic intersection.

Findings

A key finding is that accounting academic articles featuring “disruption” are rarely linked with “technology”. The concept of “disruption” has been largely synonymous with crisis, and the crises endured to date have had predominantly social or environmental causes (e.g. the GFC and natural disasters). The literature on technology has coalesced around three broad themes – creation, deployment and protection – which have not been identified as crises triggers so far. This finding underscores the importance of the papers comprising this special issue, which explore enhanced data visualisation, blockchain and social media, as well as considering how such technologies might be managed and their potential for either emancipation or enslavement.

Research limitations/implications

In relation to the review of prior literature, the primary limitation is that a quantitative approach was taken. Whilst this allows for a greater sample size and replication, a qualitative thematic review may reveal additional findings. The primary implication of this research and this special issue collectively is that there is much more to be done in exploring both the potential benefits and limitations of new technologies for accounting.

Originality/value

In relation to the review of prior literature, no previous studies have undertaken a quantitative analysis of the intersection of technology disruption in accounting research. In relation to this special issue, these papers collectively provide a multi-faceted view of how technology can and will transform the practice and potential of accounting in the years ahead. Finally, the provision of a thematic framework and research agenda will assist future researchers in exploring this dynamic and important field.

Details

Meditari Accountancy Research, vol. 27 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Article
Publication date: 16 February 2021

Arto Wallin, Matti Pihlajamaa and Nando Malmelin

The article explores what forms of disruption are prioritized by top executives of large manufacturing companies in Finland and what strategies they consider appropriate…

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1045

Abstract

Purpose

The article explores what forms of disruption are prioritized by top executives of large manufacturing companies in Finland and what strategies they consider appropriate for the management of disruptive threats and opportunities.

Design/methodology/approach

The empirical study was based on interviews with top executives in some of Finland's largest manufacturing companies.

Findings

Based on the data, we identify exploitative and explorative strategies in four dimensions that executives consider important in anticipating and responding to disruptions: internal development efforts, stance on new entrants, ecosystems and institutional change. Due to the presence of multiple potential disruptions, which often generate conflicting demands, executives have to consider them simultaneously and balance between them when making strategic decisions. They therefore do not necessarily have a specific response strategy, but their aim is to develop their companies' capabilities so that they are well-placed to face the future with confidence.

Originality/value

The findings indicate that the executives envision a disruption landscape that is more complex than typically described in the literature. In addition, it answers the call for a more systematic understanding of incumbents' response strategies by linking different disciplinary views with well-grounded empirical data.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 2 February 2021

Dmitry Ivanov

Supply chain resilience capabilities are usually considered in light of some anticipated events and are as passive assets, which are “waiting” for use in case of an…

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1289

Abstract

Purpose

Supply chain resilience capabilities are usually considered in light of some anticipated events and are as passive assets, which are “waiting” for use in case of an emergency. This, however, can be inefficient. Moreover, the current COVID-19 pandemic has revealed difficulties in the timely deployments of resilience assets and their utilization for value creation. We present a framework that consolidates different angles of efficient resilience and renders utilization of resilience capabilities for creation of value.

Design/methodology/approach

We conceptualise the design of the AURA (Active Usage of Resilience Assets) framework for post-COVID-19 supply chain management through collating the extant literature on value creation-oriented resilience and practical examples and complementing our analysis with a discussion of practical implementations.

Findings

Building upon and integrating the existing frameworks of VSC (Viable Supply Chain), RSC (Reconfigurable Supply Chain) and LCNSC (Low-Certainty-Need Supply Chain), we elaborate on a new idea in the AURA approach – to consider resilience as an inherent, active and value-creating component of operations management decisions, rather than as a passive “shield” to protect against rare, severe events. We identify 10 future research areas for lean resilience integrating management and digital platforms and technology.

Practical implications

The outcomes of our study can be used by supply chain and operations managers to improve the efficiency and effectiveness by turning resilience from passive, cost-driving assets into a value-creating, inclusive decision-making paradigm.

Originality/value

We propose a novel approach to bring more dynamics to the notion of supply chain resilience. We name our approach AURA and articulate its two major advantages as follows: (1) reduction of disruption prediction efforts and (2) value creation from resilience assets. We offer a discussion on ten future research directions towards a lean resilience.

Details

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

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Article
Publication date: 12 March 2018

Jari Roy Lee Kaivo-oja and Iris Theresa Lauraeus

Under current market conditions of corporate foresight, turbulence is a key element of the business landscape. Turbulence can be summarised using the trendy managerial…

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3300

Abstract

Purpose

Under current market conditions of corporate foresight, turbulence is a key element of the business landscape. Turbulence can be summarised using the trendy managerial acronym “VUCA”: volatility, uncertainty, complexity and ambiguity. This paper aims to combine, for the first time, scientific discussion of technological disruption with the VUCA approach. Gartner Hype Cycle is used as a case example of technological turbulence and “vucability”.

Design/methodology/approach

First, the authors present the key concepts of technological disruption and radical innovation. Both these concepts are highly relevant for modern corporate foresight. Second, the authors discuss the key elements of current technological transformation and summarise it to create a bigger picture. Third, the authors link this discussion to the VUCA approach. Fourth, the authors present the new corporate foresight framework, which is highly relevant for corporations and takes current technological transformation more seriously than previous proposals, which expect more stable business and a technological landscape.

Findings

Key issues in modern VUCA management are agility (response to volatility), information and knowledge management (response to uncertainty), restructuring (response to complexity) and experimentation (response to ambiguity). Useful foresight tools are challenging tools, decision-making tools, aligning tools, learning tools and the ability to combine these management tools in the practices of corporate foresight and management systems. The VUCA approach is a key solution concept to technological disruption.

Practical implications

The authors present the new corporate foresight framework and management tool based on foresight, which help leaders to manage VUCA – especially under the conditions of hyper-competition and technological disruption.

Originality/value

Corporate leaders should reinvent the strategic planning framework and adjust it to the VUCA conditions and simply be more strategic. Traps and typical failures of foresight are adopting it too early, giving up too soon, adapting too late and hanging on too long. In particular, technological transformation with disruptive technologies is changing and challenging many basic assumptions of business management and strategic planning. Our comparative analysis with Gartner Hype Cycle (fast technological changes from 2008 to 2016) verifies this important aspect of technological disruption.

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Article
Publication date: 21 June 2019

Christina Öberg and Tawfiq Shams

With the overarching idea of disruptive technology and its effects on business, this paper focuses on how companies strategically consider meeting the challenge of a…

Abstract

Purpose

With the overarching idea of disruptive technology and its effects on business, this paper focuses on how companies strategically consider meeting the challenge of a disruptive technology such as additive manufacturing. The purpose of this paper is to describe and discuss changes in positions and roles related to the implementation of a disruptive technology.

Design/methodology/approach

Additive manufacturing could be expected to have different consequences for parties based on their current supply chain positions. The paper therefore investigates companies’ strategies related to various supply chain positions and does so by departing from a position and role point of view. Three business cases related to metal 3D printing - illustrating sub-suppliers, manufacturers and logistics firms - describe as many strategies. Data for the cases were collected through meetings, interviews, seminars and secondary data focusing on both current business activities related to additive manufacturing and scenarios for the future.

Findings

The companies attempted to defend their current positions, leading to new roles for them. This disconnects the change of roles from that of positions. The changed roles indicate that all parties, regardless of supply chain positions, would move into competing producing roles, thereby indicating how a disruptive technology may disrupt network structures based on companies’ attempts to defend their positions.

Originality/value

The paper contributes to previous research by reporting a disconnect between positions and roles among firms when disruption takes place. The paper further denotes how the investigated firms largely disregarded network consequences at the disruptive stage, caused by the introduction of additive manufacturing. The paper also contributes to research on additive manufacturing by including a business dimension and linking this to positions and roles.

Details

Journal of Business & Industrial Marketing, vol. 34 no. 5
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 6 July 2021

Wesley L. Harris and Jarunee Wonglimpiyarat

This paper aims to discuss the possibility that Hyperloop using air levitation technology would create a revolution in the future industry of transportation. It also…

Abstract

Purpose

This paper aims to discuss the possibility that Hyperloop using air levitation technology would create a revolution in the future industry of transportation. It also analyses the financing dimension in bringing Hyperloop technology towards full-scale commercialisation.

Design/methodology/approach

The study uses a case study of SpaceX Hyperloop. The analyses if Hyperloop would bring about a paradigmatic shift in the transportation industry are based on the classical economic theories of technology S-curves (Utterback and Abernathy, 1975; Fisher and Pry, 1971) and Schumpeter’s model of economic development (Schumpeter, 1939, 1967). The three factors influencing a paradigmatic change (a shift in technoeconomic paradigm) according to Freeman and Perez (1988) are also explored.

Findings

The analyses of findings have shown that Hyperloop has not yet met three factors influencing a paradigmatic change. However, the Hyperloop technology has the potential to create a new market of mass transportation. In terms of technology financing, SpaceX needs the right financing infrastructure – corporate venture arm, the crowdfunding platform, initial coin offering, as well as debt and equity financing to accelerate the process of commercialisation. As the project moves forward, Hyperloop technology would create a market for itself (innovation to create the demand and not demand to create innovation).v

Originality/value

Although the body of literature on technology management is already voluminous, there has been a scarcity of past research devoted to elucidating the technology disruption and technology financing. This research study has applied the concepts of technology S-curves to better understand if SpaceX Hyperloop would bring about a paradigm shift or revolution in the future of the transportation industry. The research findings would help fill an identified knowledge gap in the body of research in technology disruption and financing.

Details

foresight, vol. 23 no. 5
Type: Research Article
ISSN: 1463-6689

Keywords

Content available
Article
Publication date: 29 April 2021

Wilquer Silvano de Souza Ferreira, Gláucia Maria Vasconcellos Vale and Patrícia Bernardes

The aim of this article is to test the hypothesis that peer-to-peer technology platforms (Uber) are associated with disruption in the institutional environment, affecting…

Abstract

Purpose

The aim of this article is to test the hypothesis that peer-to-peer technology platforms (Uber) are associated with disruption in the institutional environment, affecting beliefs, norms and users' ways of thinking and acting.

Design/methodology/approach

Probability sample comprising 843 users (446 passengers; 397 drivers) in the city of Belo Horizonte, Brazil, using a set of indicators was specifically designed for this study.

Findings

Uber triggers significant changes in the systems of rewards and sanctions, in social preferences, and in entrepreneurial structure and governance, and promotes the coexistence of an institutional logic, hitherto dominant, with new believes, rules, norms and regulatory systems.

Originality/value

This is a pioneer study that associates institutional approach's elements with technology platforms; the authors also elaborated and utilized an analysis model consisting of a set of completely original indicators capable of mapping and measuring different dimensions of the phenomenon under analysis.

Details

Revista de Gestão, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1809-2276

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Article
Publication date: 27 July 2021

Sachin Modgil, Rohit Kumar Singh and Claire Hannibal

Many supply chains have faced disruption during Covid-19. Artificial intelligence (AI) is one mechanism that can be used to improve supply chain resilience by developing…

Abstract

Purpose

Many supply chains have faced disruption during Covid-19. Artificial intelligence (AI) is one mechanism that can be used to improve supply chain resilience by developing business continuity capabilities. This study examines how firms employ AI and consider the opportunities for AI to enhance supply chain resilience by developing visibility, risk, sourcing and distribution capabilities.

Design/methodology/approach

The authors have gathered rich data by conducting semistructured interviews with 35 experts from the e-commerce supply chain. The authors have adopted a systematic approach of coding using open, axial and selective methods to map and identify the themes that represent the critical elements of AI-enabled supply chain resilience.

Findings

The results of the study highlight the emergence of five critical areas where AI can contribute to enhanced supply chain resilience; (1) transparency, (2) ensuring last-mile delivery, (3) offering personalized solutions to both upstream and downstream supply chain stakeholders, (4) minimizing the impact of disruption and (5) facilitating an agile procurement strategy.

Research limitations/implications

The study offers interesting implications for bridging the theory–practice gap by drawing on contemporary empirical data to demonstrate how enhancing dynamic capabilities via AI technologies further strengthens supply chain resilience. The study also offers suggestions for utilizing the findings and proposes a framework to strengthen supply chain resilience through AI.

Originality/value

The study presents the dynamic capabilities for supply chain resilience through the employment of AI. AI can contribute to readying supply chains to reduce their risk of disruption through enhanced resilience.

Details

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

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Article
Publication date: 27 August 2019

Nicholas McGuigan and Alessandro Ghio

The purpose of this paper is to provide a critical reflection on how ongoing revolutionary technological changes can extend the possibilities of accounting into artistic…

Abstract

Purpose

The purpose of this paper is to provide a critical reflection on how ongoing revolutionary technological changes can extend the possibilities of accounting into artistic spaces. In addition, arts ability to protest, challenge, open and inspire may be instrumental to humanise technological advances transforming the accounting profession.

Design/methodology/approach

This paper draws upon the methodological, theoretical and empirical literature of accounting, technology and art and outlines a research and professional agenda for developing the role of art in the context of accounting and technology.

Findings

The authors unravel and navigate the paradoxical “in-between” of art, accounting and technology. It emerges that the transformative power of new technologies lies not only in the technologies themselves but also in their ability to extend the possibilities of accounting into the artistic spaces of visualisation, curation performance and disruption. New technologies, combined with artistic spaces, present a unique ability to open up the latent disruptive potential of accounting itself, pushing accounting in new directions towards more humanistic models of multiple narratives.

Originality/value

The insights of this paper are relevant to open professional and scholarly dialogue that relates accounting, art and technologies during a significant period of disruptive and transformative technological changes. This paper provides new understandings of how art through visualisation, curation, performance and disruption can force accounting researchers and practitioners to challenge the traditionally held views of accounting, opening us towards more futuristic models of accountability.

Details

Meditari Accountancy Research, vol. 27 no. 5
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 23 March 2020

Larry Wofford, David Wyman and Christopher W. Starr

This paper addresses the increasingly rapid and disruptive changes caused by technology innovations impacting commercial real estate (CRE) and how leaders in today's CRE…

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274

Abstract

Purpose

This paper addresses the increasingly rapid and disruptive changes caused by technology innovations impacting commercial real estate (CRE) and how leaders in today's CRE business environment can better anticipate, and even experiment with, disruptive technologies while maintaining current business assets and practices.

Design/methodology/approach

This qualitative research is based in systems theory, through which the impact of disruptive technology innovation cycles on business models is described for tactical and strategic utility.

Findings

The advent of the fourth industrial revolution (Industry 4.0) is characterized by a convergence of multiple technological innovations including artificial intelligence, the Internet of things, smart buildings, autonomous agents, and automated decision-making. Industry 4.0 promises a future of discontinuities and disruptive innovation superseding the deployment of digital technologies enabled by Industry 3.0. Ambidextrous leaders need to maintain two concurrent foci: one on the current CRE business environment for incremental improvements and one on new opportunities made possible by the next technology innovation cycle.

Practical implications

By anticipating the inflection points of nonlinear technology adoption cycles, CRE leaders can reduce risks and increase innovative opportunities as participants in the next disruptive cycle rather than falling victim to it.

Originality/value

This work examines CRE market disruptions caused by technology innovation cycles through the lens of systems theory. A connection is made between the nonlinear nature of technology disruption cycles within the CRE business environment and how CRE leadership can better anticipate and prepare for change through ambidextrous thinking.

Details

Journal of Property Investment & Finance, vol. 38 no. 4
Type: Research Article
ISSN: 1463-578X

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