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Article
Publication date: 8 October 2024

Lino Cinquini, Antonio Leotta, Carmela Rizza, Daniela Ruggeri, Andrea Tenucci and Mariastella Messina

The purpose of this paper is to explore how the controller’s practice is constructed through the use of cloud technologies. Thus, the authors explore the possibilities that cloud…

Abstract

Purpose

The purpose of this paper is to explore how the controller’s practice is constructed through the use of cloud technologies. Thus, the authors explore the possibilities that cloud technologies offer and how, through these technologies, actors can co-author a process that leads them to relate themselves to the world.

Design/methodology/approach

The authors adopt pragmatic constructivism to investigate the construction of the controller’s practice through cloud technologies. Drilling down to a single case study, they chose two IKEA stores in Italy to ascertain, through interviews, how the controller’s practice has changed since switching to a cloud-based information management platform.

Findings

This case evidence sheds light on how cloud technologies help to construct the controller’s practice. Managers' interactions are now partly governed and partly supported by information in the cloud. Workers can collect and share data, promoting knowledge production at a range of organisational levels.

Originality/value

This paper contributes to studies on the hybrid nature of management control practice. The authors underline how using cloud technologies helps to construct controller’s practice. More specifically, using cloud technologies allows the controller to orchestrate a co-authoring process through which managers integrate facts, possibilities, values and communication to form a functioning construct causality. Overall, the result is better support for decision-making.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 24 September 2024

Mariastella Messina and Antonio Leotta

This paper aims to address the challenge raised in the literature regarding whether and how digitalization supports a servitized new product development (NPD) process, considering…

Abstract

Purpose

This paper aims to address the challenge raised in the literature regarding whether and how digitalization supports a servitized new product development (NPD) process, considering the customer’s involvement from the early stage of the process.

Design/methodology/approach

Pragmatic constructivism (PC) has been adopted for conceptualizing the NPD process as the construction of a new reality. PC is the method theory used for interpreting the field evidence drawn from a qualitative case study carried out at a multinational company operating in the semiconductor industry.

Findings

This study shows how digitalization supports the alignment to the overarching topoi of the company servitization strategy by enabling the integration and merging of different organizational topoi during the NPD process.

Research limitations/implications

This study is confined to a single-case study and context.

Practical implications

The results of this study are relevant for managers involved in the stage-gate product development of manufacturing companies, informing them on how the use of digital tools enables or hinders the progression of product development projects.

Originality/value

This paper contributes to the servitization literature by offering field evidence that demonstrates the importance for manufacturing firms of acquiring customer feedback from an early NPD phase. Another contribution is related to the literature on the role of digitalization in NPD processes, describing how digital tools give support during the different phases of the NPD process.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

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