Abigail Richard, Fred Ahrens and Benjamin George
This study aims to introduce a new prescriptive model to aid both managers and researchers in partner selection for innovation-orientated collaboration. This framework…
Abstract
Purpose
This study aims to introduce a new prescriptive model to aid both managers and researchers in partner selection for innovation-orientated collaboration. This framework demonstrates how prospective partner firms’ complementing bodies of knowledge and goal alignment interact to affect the success of a collaboration.
Design/methodology/approach
The authors use geometric modeling to represent the interrelationships among knowledge similarity/dissimilarity, goal congruence, knowledge complementarity (KC) and innovation in alliance formation. Using this model as a framework, the authors derive relationships among predictors of innovation success and determine how they affect the nature of partnerships under varying conditions of KC.
Findings
This research shows how innovation success is strongly determined by partner selection. Specifically, the authors examine the influence of KC and partner goals on three aspects of a potential research and development (R&D) alliance – the potential level of innovation outcome for the alliance, the boundaries of knowledge sharing and limitations arising from knowledge and goal incongruence and the nature of cooperation.
Originality/value
Although there is broad empirical support that innovation success is influenced by the similarity of R&D partners’ knowledge, further research is still needed to model the relationship more precisely between partner KC and goal alignment. The authors address this gap by developing a model that is both prescriptive and predictive of how innovation success can be achieved in the context of disparate but complementing knowledge and goal sets. The authors conclude with practical implications for practice and future research directions.
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Fred Ahrens, David Dobrzykowski and William Sawaya
Manufacturers find bottom of the pyramid (BOP) markets challenging to serve due to low margins and highly localized needs. As such, residents in BOP markets often go without…
Abstract
Purpose
Manufacturers find bottom of the pyramid (BOP) markets challenging to serve due to low margins and highly localized needs. As such, residents in BOP markets often go without products commonly available in developed countries. Going without medical equipment may negatively affect healthcare services. This study develops a supply chain design strategy that supports the production of medical equipment by preserving variety flexibility at low volumes that stands to create new market opportunities for manufacturers and improve healthcare for residents in BOP markets.
Design/methodology/approach
The authors introduce a mass-customization model called options-based planning (OBP) which offers a framework to both leverage the efficiencies of high volume production models and provide products that are customized to local market needs. An empirical simulation, grounded in data collected from a large international manufacturer of magnetic resonance imaging (MRI) equipment, illustrates how an OBP production strategy will likely perform under BOP conditions and facilitate the delivery of healthcare equipment to BOP markets.
Findings
OBP provides a means for manufacturers to provide the customization necessary to serve fragmented BOP markets, while enabling higher production volume to make serving these markets more feasible. The empirical simulation reveals the relative benefits of OBP under conditions of forecast uncertainty, product complexity (number of design parameters) and different levels of responsiveness.
Social implications
Increased access to modern medical equipment should improve healthcare outcomes for consumers in BOP markets.
Originality/value
The MRI context in BOP markets serves to illustrate the value of the OBP model for manufacturers.
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Bertrand Fauré, François Cooren and Frédérik Matte
The purpose of this paper is to extend the literature on accounting’s performativity by developing a ventriloquial perspective that directs the attention to the reciprocity…
Abstract
Purpose
The purpose of this paper is to extend the literature on accounting’s performativity by developing a ventriloquial perspective that directs the attention to the reciprocity between the accounting signs and the accountants: they both do things by making each other speak. This oscillation explains where accounting number’s authority, materiality and resistance come from.
Design/methodology/approach
In order to show the relevance of this approach, the authors examine various ways numbers manage to speak or do things in the context of video-recorded conversations taken from fieldwork completed with Médecins sans frontières (also known as Doctors without Borders) in the Democratic Republic of the Congo.
Findings
The analyses show how this ventriloquial perspective can inform the way the authors interpret what happens: when numbers do not say the same thing; when numbers are competing with other figures; and when numbers backfire on their own promoters.
Research limitations/implications
Even if some of the numbers studied are sometimes far from accounting per se, it shows how the absence or presence of accounting can make a difference.
Practical implications
The authors then discuss the implications of this research for accounting social innovation through accounting inscriptions.
Social implications
This perspective helps to understand that numbers can give great power, but that everything cannot be told with numbers. This is why making numbers speak is a great talent.
Originality/value
This refreshing perspective on accounting could be extended to other fields such as auditing and auditing.
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Research on transparency has been concerned mainly with external transparency, leaving internal transparency understudied. In particular, there is a lack of empirical research on…
Abstract
Purpose
Research on transparency has been concerned mainly with external transparency, leaving internal transparency understudied. In particular, there is a lack of empirical research on the relationship between internal transparency and organizational resilience. This paper aims at investigating how internal transparency impacts organizational resilience in a public entity. It also examines how (quality) management systems impact internal transparency, and thus organizational resilience.
Design/methodology/approach
The research is based on semi-structured interviews covering the relevant topics. A total of 32 interviews were undertaken between January and May 2018.
Findings
The findings indicate that internal transparency contributes to better preparedness to adverse conditions by enhancing the ability to cumulate, locate and share knowledge. Similarly, management systems improve internal transparency through the enhancement of communication flow, use of indicators and accretion of a database.
Originality/value
The paper is the first, as evident from the literature review, to investigate how internal transparency impacts organizational resilience. Hence, it sheds light on a very important aspect of the effective management of quality, risk and reliability. It is also one of the first papers to examine the mediating role of (quality) management systems in organizational resilience.
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Laurence Ferry and Henry Midgley
The study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National…
Abstract
Purpose
The study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National Audit Office (NAO) and Parliament, rather than on traditional notions of audit independence. The study shows how this focus on the auditor's link to Parliament depends on a particular concept of liberty and relates this to the wider literature on the place of audit in democratic society.
Design/methodology/approach
Understanding the issue of independence of audit in protecting the liberties and rights of citizens needs addressed. In this article, the authors investigate the creation of audit independence in the UK in the National Audit Act (1983). To do so, the authors employ a neo-Roman concept of liberty to historical archives ranging from the late 1960s to 1983.
Findings
The study shows that advocates for audit reform in the UK from the 1960s to the 1980s were arguing for an extension to Parliament's power to hold the executive to account and that their focus was influential on the way that the new NAO was established. Using a neo-Roman concept of liberty, the authors show that they believed Parliamentary surveillance of the executive was necessary to secure liberty within the UK.
Research limitations/implications
The neo-Roman republican concept of liberty extends previous studies in considering the importance of audit for public accountability, the preservation of liberty and democracy.
Practical implications
Public sector audit can be a fundamentally democratic activity. Auditors should be alert to the constitutional importance of their work and see parliamentary accountability as a key objective.
Originality/value
The neo-Roman concept of liberty extends previous studies in considering the importance of audit for public accountability, preservation of liberty and democracy.