Oana Apostol, Marileena Mäkelä, Katariina Heikkilä, Maria Höyssä, Helka Kalliomäki, Leena Jokinen and Jouni Saarni
The paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking…
Abstract
Purpose
The paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking approach to document moments that precede the initiation of external sustainability communication.
Design/methodology/approach
The paper is the outcome of an action research project, where we examine the case of one industrial company that was silent on its multiple sustainability-related practices, but recently decided to become more transparent to the outside world. A processual approach to sensemaking is adopted to show how organisational and non-organisational members actively participated in meaning co-construction.
Findings
Corporate silence can be disrupted by triggering events that cause moments of sudden realisation for organisational members, eventually leading to the initiation of sensemaking processes inside the organisation. Once this occurs, the possibility of externally communicating sustainability appears a feasible and strategic approach to pursue. We document how different actors are involved in meaning co-construction and how the entire process of sensemaking unfolds.
Practical implications
A sensemaking approach sheds light on the complexity of sustainability communication, where multiple actors are involved. This is a useful approach to consider in order to couple sustainability with other organisational practices. Moreover, sensemaking opens a window of opportunity for various societal actors' interventions to shape the role and content of sustainability communication.
Originality/value
The paper offers an original, theoretically informed methodological contribution to the literature on sustainability communication by coupling a sensemaking approach with action research. The approach is employed to examine the role of internal organisational actors in sustainability reporting processes, an area that has received scant attention.
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Sonia Quarchioni and Maria Serena Chiucchi
This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the…
Abstract
Purpose
This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.
Design/methodology/approach
This study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation's chief executive officer (CEO) during one-to-one meetings for developing a new strategic dashboard.
Findings
The findings show that a lack of alignment between the images invoked by verbal forms and the device representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, by acting upon verbal forms and device representations that mutually reinforce each other, shapes the practitioner's expectations creating shared meanings around the device. This occurs during face-to-face interactions in which the researcher recognises the trialogue with the practitioner and the device, thereby affecting the practitioner's mode of engagement.
Originality/value
This paper contributes to improving the understanding of how researchers can affect practitioners' conceptualisation of accounting devices through the real-time experience of face-to-face dialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. The paper also contributes more broadly to studies on the relationship between verbal and written accounting forms.
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This paper aims to explore the nature of Industry 4.0 (I4.0) cluster, to establish and empirically verify in the pilot study the role of clusters in developing the fourth…
Abstract
Purpose
This paper aims to explore the nature of Industry 4.0 (I4.0) cluster, to establish and empirically verify in the pilot study the role of clusters in developing the fourth industrial revolution. It aims to find out if the cluster can provide a conducive knowledge environment fostering the advancement of I4.0; simplify the implementation of I4.0 by making it faster, easier, and cheaper and finally be applied as policy tool organising the development of I4.0.
Design/methodology/approach
This paper is based on the narrative literature review mapping the cluster’s nature with I4.0 features. It adopts the case study approach and uses simple statistical analysis to explore the basic characteristics of I4.0 clusters combined with a survey technique – short questionnaire organised in three major blocks.
Findings
Drawing on German pilot study it can be confirmed that clusters offer conducive environment facilitating the emergence, testing and development of I4.0 specific solutions. They provide favourable knowledge environment, simplify and increase the efficiency of the business processes and organise the policymaking in this area.
Originality/value
The results of presented pilot study rooted in Germany – a country seen as the front-runner in implementing the solutions of the fourth industrial revolution – can add a certain value to the emerging research on unearthed linkages between clusters and I4.0. This paper might be seen as a contribution to the emerging literature on the spatial dimension of I4.0. It expands previous research on cluster channels’ likely impact on I4.0.