Erno Selos, Teemu Laine, Inger Roos, Petri Suomala and Lauri Pitkänen
This study aims to focus on the switching path analysis technique (SPAT) application to enlarge the understanding of customer switching from the business to consumer (B‐to‐C…
Abstract
Purpose
This study aims to focus on the switching path analysis technique (SPAT) application to enlarge the understanding of customer switching from the business to consumer (B‐to‐C) context to the processes of business‐to‐business (B‐to‐B) supplier switches.
Design/methodology/approach
The paper is a theory extension of SPAT, with nine (9) supplier switching cases in different B‐to‐B settings. The cases shed light also on the actual triggers and determinants of the B‐to‐B switches.
Findings
The study proves the applicability of SPAT in B‐to‐B settings. The B‐to‐B context adds complexity, forming a relationship flow where many driving factors act for switching. Thus, the findings suggest that a comprehensive analysis of the triggers and determinants is required to understand the switching processes. In particular, the characteristics of the active/passive behaviour should be analysed separately in the customer and in the old and new suppliers.
Research limitations/implications
The empirical findings are exploratory in nature. Further research should refine the characteristics of active and passive behaviour at the levels of the relationship, the companies and the individuals to comprehend the notion of the influential trigger in SPAT. Further research should also address the wider topic of the patterns of certain triggers and determinants that actually lead to unstable supplier relationships.
Practical implications
The B‐to‐B supplier switches appear to be complex processes. The supplier should be able to be constantly aware of the major changes in the customer's business. Based on this awareness, the supplier may actively affect the development of the relationship to avoid unwanted switches.
Originality/value
The paper combines the relatively mature research stream of B‐to‐C supplier switches and access to B‐to‐B supplier‐switching cases. The theory contribution of the paper is the extension of the theory to the B‐to‐B context, with relevant research implications.
Details
Keywords
Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to…
Abstract
Purpose
Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.
Design/methodology/approach
A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.
Findings
The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.
Research limitations/implications
While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.
Practical implications
Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.
Social implications
Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.
Originality/value
The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.