A Relational View of Accounting Information Sharing

Today’s organizations are characterized by a network of relationships with various customers and suppliers. As such, the critical resources leading to competitive advantage may no longer reside within a firm’s own boundaries and instead be a part of the network of relationships. This perspective, known as the relational view of the firm, suggests that a firm’s critical resources may be embedded in the routines and processes associated with inter-firm relationships. One such inter-firm process is the sharing of accounting information. Using the relational view of the firm, this study develops a research model with three antecedent factors of accounting information-sharing (electronic integration systems, trust, and knowledge-sharing routines) which can lead to benefits associated with inter-organizational competitive advantage. We find that the factors of trust and knowledge-sharing have direct effects on accounting information-sharing, while the factor of electronic integration has an indirect effect through the enabling of knowledge-sharing routines

Developing Resource Usage Service in WLCG

According to the Memorandum of Understanding (MoU) of the World-wide LHC Computing Grid (WLCG) project, participating sites are required to provide resource usage or accounting data to the Grid Operational Centre (GOC) to enrich the understanding of how shared resources are used, and to provide information for improving the effectiveness of resource allocation. As a multi-grid environment, the accounting process of WLCG is currently enabled by four accounting systems, each of which was developed independently by constituent grid projects. These accounting systems were designed and implemented based on project-specific local understanding of requirements, and therefore lack interoperability. In order to automate the accounting process in WLCG, three transportation methods are being introduced for streaming accounting data metered by heterogeneous accounting systems into GOC at Rutherford Appleton Laboratory (RAL) in the UK, where accounting data are aggregated and accumulated throughout the year. These transportation methods, however, were introduced on a per accounting-system basis, i.e. targeting at a particular accounting system, making them hard to reuse and customize to new requirements. This paper presents the design of WLCG-RUS system, a standards-compatible solution providing a consistent process for streaming resource usage data across various accounting systems, while ensuring interoperability, portability, and customization

Intellectual capital and value co-creation: an empirical analysis from a marketing perspective

The aim of this study is to investigate intellectual capital (IC) drivers that may influence Italian consumers’ decision to participate in value co-creation (VCC) activities with firms. Given the exploratory nature of the research, after a review of the relevant literature, we conducted a survey among Italian consumers to see if IC principal sub-dimensions (i.e. Relational Capital, Human Capital and Structural Capital) played a role in triggering VCC processes. Using a Principal Component Analysis (PCA), we analyzed 270 usable questionnaires finding that, in order to decide to co-create value with firms, IC sub-dimensions actually play a critical role. Our findings showed that the motivations (i.e., IC components) that influence Italian consumers’ decision to participate in value co-creation activities with firms are quite homogeneous and similar both for those who already participated in past in these activities as well for those who never participated. The study has several managerial implications as well as limitations. In fact, the survey has been conducted only among Italian consumers and therefore the research should be extended by a geographically standpoint. Moreover, the research analyzed only the demand-side, while it would be certainly useful to know the point of view of companies also adopting other research methods (e.g., in-depth interviews). This study provides to practitioners important suggestions and warnings about the importance of the development of IC sub-dimensions to (co-)create value with external actors and consequently suggests the importance of adopting a “open” approach towards consumers to establish an effective and interactive relationship with them. The study fills a gap in the literature, since there are not so many references in literature for a deep understanding of the concrete relationship between IC and VCC. In addition, to our best knowledge this paper is the first that explore IC-related issues from a marketing perspective

Management control of supplier relationships in manufacturing: a case study in the automotive industry.

This paper studies management control design of supplier relationships in manufacturing, a supply chain phase currently under-explored. Compared to supplier relations during procurement and R&D, which research found to be governed by a combination of formal and informal controls, supplier relations in manufacturing are more formal, so that they could be governed by more formal and less informal controls. To refine the management control system and influencing contingencies, we propose a theoretical framework specifically adapted for the manufacturing stage. This framework is investigated by an in depth case study of the supplier management control of a Volvo Cars production facility. We identify three types of suppliers visualizing the associations in the framework and illustrating the framework’s explicative power in (automotive) manufacturing. Furthermore, the case contradicts that supplier relations in the manufacturing phase are governed by little informal control, because the automaker highly values the role of trust building and social pressure. Most notably, a structured supplier team functions as a clan and establishes informal control among participating suppliers, which strengthens the automaker’s control on dyadic supplier relations.management control; supplier relationships; manufacturing; contingency theory; case research;

Contracts, relationships and innovation in business-to-business exchanges

Purpose: – This paper aims to contrast two approaches to the study of contracts in business and industrial marketing: first, as a legal document in shaping at the outset exchanges and interactions, for instance in projects; and second, as relational norms in becoming integrated into a business relationship through interactions, for instance as a resource. Design/methodology/approach: – The paper draws on cross-case comparison of three projects, as actors develop an engineering service for optimizing the maintenance of large-scale capital equipment by analyzing real-time data from sensors and user records. Comparison is by coding interview and observational data as micro-sequences of interactions among actors. Findings: – Preparing contracts allows a project to commence and is an early form of interaction, intensifying new relationships or cutting into and recasting established ones. Relational norms augment and can supersede the early focus on the contract, thus incorporating incremental innovation and absorbing some uncertainties. Research limitations/implications: – The research approach benefits from detailed comparison and captures some variety across its three cases, but the discussion is limited to theoretical generalization. Practical implications: – The analysis and discussion highlights and focuses on when different approaches to understanding contracting are more apparent across durable business relationships. Transitions from a contractual document to a view of relational norms are subtle, vulnerable and not always made successfully. Originality/value: – This paper’s originality is in it comparison of overlapping approaches to understanding businesses’ uses of contacts in business and industrial marketing, of contract and relational norms. It develops a valuable research proposition, in the transition from a mainly contractual to a mainly relational uses of contracts, thus identifying contract as a particular business resource, to be deployed and embedded

Biotechnological developments, socio-technical processes and materiality : the affordances and constraints of ‘social innovation'

Peer reviewedPreprin

Perceptions of knowledge sharing among small family firm leaders: a structural equation model

Small family firms have many unique relational qualities with implications for how knowledge is passed between individuals. Extant literature posits leadership approach as important in explaining differences in knowledge-sharing climate from one firm to another. This study investigates how leadership approaches interact with family influence to inform perceptions of knowledge sharing. We utilize survey data (n = 110) from owner-managers of knowledge-intensive small family firms in Scotland. Our findings present a choice in leadership intention, contrasting organization-focused participation against family-influenced guidance. Insight is offered on the implications of this leadership choice at both organizational and familial level

Identity ambiguity and the promises and practices of hybrid e-HRM project teams

The role of IS project team identity work in the enactment of day-to-day relationships with their internal clients is under-researched. We address this gap by examining the identity work undertaken by an electronic human resource management (e-HRM) 'hybrid' project team engaged in an enterprise-wide IS implementation for their multi-national organisation. Utilising social identity theory, we identify three distinctive, interrelated dimensions of project team identity work (project team management, team 'value propositions' (promises) and the team's 'knowledge practice'). We reveal how dissonance between two perspectives of e-HRM project identity work (clients' expected norms of project team's service and project team's expected norms of themselves) results in identity ambiguity. Our research contributions are to identity studies in the IS project management, HR and hybrid literatures and to managerial practice by challenging the assumption that hybrid experts are the panacea for problems associated with IS projects

Time Sharing at Leisure Facility Centres: Analysis of Sales Performance Indicators

The changing cultural paradigms in Latin America have influenced variety of leisure activities and significant implications for development of leisure services. Leisure spending behaviour prompts sequential relationship among customers intending to perform family celebrations in a different environment and gaining higher satisfaction through the customized services, recreational attractions and brand value. This study focuses qualitative dimensions associated with the sales people and managerial efforts made to augment the outcome performance in sales in reference to the time sharing proposals at leisure facility centres in Mexico. The leisure facility centres are used by individual and institutional customers for organizing leisure events, parties and family gatherings. The study reveals that the leisure facility centre developer firms function with team sales strategy and the performance of sale teams is linked with their contributions to the profit of the firm.Team sales, customer satisfaction, sales performance, leisure property, brand image, returns on assets