Reframing the Role of Computers in Organizations The Transaction Costs Approach

The traditional role of computer-based information systems is to provide support for individual decision making. According to this model, information is to be seen as a valuable resource for the decision maker faced with a complex task. Such a view of information systems in organizations does however fail to include such phenomena as the daily use of information for misrepresentation purposes. The conventional systems analysis methods; whether they be data- or decision-oriented, do not help in understanding the nature of organizations and their ways of processing information. This paper proposes what appears to be a more realistic approach to the analysis and design of information systems. Organizations are seen as networks of contracts which govern exchange transactions between members having only partially overlapping goals. Conflict of interests is explicitly admitted to be a factor affecting information and exchange costs. Information technology is seen as a means to streamline exchange transactions, thus enabling economic organizations to operate more efficiently. Examples are given of MIS, data base and office automation systems, where both the organization and its information system were jointly designed. These examples illustrate the power of the approach, which is based on recent research in the new institutional economics

STRATEGIES FOR INCREASING MARKETING FLEXIBILITY: AN APPLICATION OF THE SERVICE DOMINANT LOGIC

The paper outlines the necessity of marketing flexibility in the context of new theoretical and practical conditions, and proposes a synthetic model of flexible marketing systems capable to enhance the value co-creation process.marketing flexibility, the service-dominant logic

ENCOUNTERING ELECTRONIC WORK GROUPS: A TRANSACTION COSTS PERSPECTIVE

Information Systems Working Papers Serie

Value Frame, Paradox and Change: The Constructive Nature of Information Technology Business Value

The role of IT in the creation of business value has been considered from various perspectives, such as strategic alignment, sustained advantage, and infrastructure capability. In this paper, we try to extend these previous perspectives by describing a flexible sensemaking framework for valuing complex technological resources. This framework assumes that the nature of IT business value is pluralistic, paradoxical, and dynamic. We describe four modes of valuation that comprise this framework: Routinizing, Cost-structuring, Positioning, and Learning, and illustrate them using historical lessons from airline reservation systems. Findings suggest that IT-derived business value can be characterized by competing tensions across diverse value frames that are paradoxically structured and change over time. We propose that such a pluralistic approach will extend the vocabulary of IT-derived business value and will improve managerial capability for sensemaking across multiple frames

Designing your future business model: An activity system perspective

Building on the received literature, we conceptualize a firm's business model as a system of interdependent activities that transcends the focal firm and spans its boundaries. The activity system enables the firm to create value in concert with its partners but also to appropriate a share of the value created. Anchored on theoretical and empirical research, we suggest two sets of parameters that activity systems designers need to consider: design elements - content, structure and governance - that describe the architecture of an activity system; and design themes - novelty, lock-in, complementarities and efficiency - that describe the sources of the activity system's value creation.Business model; activity system; design;

Innovation and Collective Entrepreneurship

This paper examines different forms of innovation including social innovation, and why innovation and social innovation have become important themes in public policy in a context of the increasing and diverse demands on welfare regimes, and in an era of constrained budgets. It will review different perspectives on innovation and social innovation and the dynamic interaction through collective entrepreneurship in the social and solidarity economy; bringing out process and outcome dimensions of innovation. And it will develop an understanding of the drivers and barriers to innovation, including the role of the institutional and policy framework. It will set this analysis within the context of public policy, demonstrating their role in enabling such innovations in the social and solidarity economy

Management Accounting for Service: A Research Agenda

Purpose – The purpose of the paper is to point out a research agenda for Management Accounting under the emergent Service-Dominant (S-D) Logic. S-D Logic is widely discussed in the field of Marketing, the paper tries to extend S-D Logic in the Management Accounting context and develops some related considerations. Methodology/approach – Service related change in economy and firms raises new challenging issues in management accounting topics such as cost classification, cost structure, cost object, the role of “traditional” accounting tools and models, price-cost relations for pricing decisions. In this paper, we identify several critical research questions that address a tentative research agenda in the field of management accounting to better explore its role within service science. Throughout the paper many different examples are provided in order to support what is sustained. Findings – The conclusions of the paper trace some aspects addressed as core in the distinction between Goods-Dominant Accounting and Service-Dominant Accounting. Considering the new changing service environment, the role of management accounting in providing information to support managerial decision making and control can be widely renewed. Research implications – The paper opens many underexplored topics on Management accounting in the interface with service and traces a research agenda for further research. Originality/value – This is the first paper, after the brief overview on accounting and Service Science provided by Kerr (2008), aiming at understanding the role of Management accounting in the context of S-D Logic.Service-Dominant Logic, Management Accounting, Costing, Measurement, Value.