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Article
Publication date: 17 January 2023

Kumiko Oshio Kissimoto, Cláudia Aparecida Mattos and Fernando José Laurindo

The purpose of this paper is to investigate how the business model and the strategic intent to adopt an open collaboration initiative influence the perceived quality of…

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Abstract

Purpose

The purpose of this paper is to investigate how the business model and the strategic intent to adopt an open collaboration initiative influence the perceived quality of collaboration outcomes.

Design/methodology/approach

This paper presents a framework to analyze the role of the strategic dimension and the operational dimension in open collaboration initiatives through multiple case studies in three companies to understand how the open collaboration initiative was deployed and how was the level of the alignment between these two dimensions.

Findings

The studied cases revealed that when an open collaboration initiative starts in the strategic dimension and there is an alignment between the organizational dimension and operational dimension, the collaboration outcomes are clearer and more traceable.

Research limitations/implications

The study highlights the need to consider the involvement and the internal alignment between strategic and operational dimensions when deploying an open collaboration activity if they want to achieve all the benefits.

Practical implications

The presented framework can help managers to evaluate and understand how open collaboration activities are deployed within the company.

Social implications

The study shows that when an open collaboration initiative is planned, its results and benefits can be extended to local communities by developing them.

Originality/value

This study aims to analyze the open collaboration initiative’s contribution to the overall organizational performance through the alignment between the organizational dimension and operational dimension perspective.

Details

RAUSP Management Journal, vol. 58 no. 1
Type: Research Article
ISSN: 2531-0488

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Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

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