Federica Doni, Mikkel Larsen, Silvio Bianchi Martini and Antonio Corvino
The purpose of this paper is to investigate the engagement with integrated reporting (IR) of the Development Bank of Singapore (DBS), as one of the banks that pioneered IR…
Abstract
Purpose
The purpose of this paper is to investigate the engagement with integrated reporting (IR) of the Development Bank of Singapore (DBS), as one of the banks that pioneered IR. Banking industry members face critical sector-specific issues regarding the use of capitals, especially the disclosure of relational and natural capital-related information, and reporting of the outcomes of capitals. This study examines an innovative approach to accounting for multiple capitals adopted by DBS during its journey toward IR.
Design/methodology/approach
This empirical research follows the case study method, using semi-structured interviews with DBS’s managers, and analyzing reports and other documentation.
Findings
The authors find that DBS re-conceptualizes, re-categorizes and measures multiple capitals as a form of non-financial value using the balance sheet approach to make visible the interactions and potential tensions (trade-offs) among capitals.
Research limitations/implications
Case studies are best used to understand a specific context, so the findings of this study cannot be generalized statistically. However, the study does provide insights into the banking industry that may be applicable to other organizations.
Practical implications
The categorization and reporting of multiple capitals using the balance sheet approach and the integration of the balanced scorecard are innovative operationalizations of the International <IR> Framework.
Originality/value
This study provides an innovative approach to the categorization and measurement of multiple capitals. It represents a step toward reducing the gap between research and practice on IR.
Details
Keywords
The aim of this paper is to demonstrate and discuss a number of child-centric research methods/stimuli involving young children (5-6 years old) in interviews without, and…
Abstract
Purpose
The aim of this paper is to demonstrate and discuss a number of child-centric research methods/stimuli involving young children (5-6 years old) in interviews without, and subsequently with their parents. Existing and new methods were selected and developed for a study which aimed at obtaining insights into parents’ and young children’s understandings of children’s influence and family interaction with regard to family food consumption practices.
Design/methodology/approach
A total of 35 children were interviewed using semi-structured interviews in five kindergartens. Subsequently, 13 families were interviewed in their homes. The latter interviews included the same children as were interviewed in the kindergarten. The methods discussed include drawings, a desert-island-choice task, a sentence completion task, photographs, vignettes and a video-clip.
Findings
When interviewing young children about family decision making influence, the use of engaging methods contributes to the quality of data achieved and to the participants’ enjoyment of their participation. Care should be taken not to overload children with exercises. Visual rather than verbal methods worked better for engaging the children in the research process; for parents all included methods worked well.
Research limitations/implications
The current study shows that a method developed specifically for the study (desert-island-choice task) was apt at including all family members’ perspectives; future studies should develop methods that capture shared rather than individual experiences. The study was carried out in wealthy areas in Denmark. It would be highly relevant to broaden the sample to other socio-economic and cultural contexts.
Originality/value
The study is based on interviews with children usually deemed too young to interview. The contribution is novel methods that allow for studying the interaction between children and parents and that are not based on reading and writing skills to access the perspectives of 5-6-year old children. Precautions regarding using existing methods are offered.
Details
Keywords
The purpose of this paper is to study how packaging and packaging design can contribute to competitive advantage for marketing a consumer product.
Abstract
Purpose
The purpose of this paper is to study how packaging and packaging design can contribute to competitive advantage for marketing a consumer product.
Design/methodology/approach
Different influences from actors in the packaging design process are discussed in a conceptual model. A single case study based on five “corporate stories” about packaging development resulting in a new package are presented and analysed.
Findings
The present study demonstrates influences on the design process of a package from external and internal factors. The outcome of the design process is, to a great extent, dependent on the interaction between the main actors in this process. The study argues for the importance of the interaction with customers for planning and conducting the design. The result of such a process is a package that can trigger customers make a purchase and/or re‐inforce the brand name for a re‐purchase of the product.
Practical implications
The main implications for management are that packaging is a vital instrument in modern marketing activities for consumer goods, for example in the competitive food industry. The study highlights a few factors that trigger a customer to purchase a product by designing a suitable package for the product. Packaging design makes it possible to introduce new and better solutions for diverse marketing and logistic problems in a supply chain.
Originality/value
This paper fulfils an identified need for contributions to more research on packaging and marketing strategy.
Details
Keywords
Thomas Friis Søgaard and Jakob Krause-Jensen
The purpose of this paper is to explore how new policies and standards to professionalise nightclub bouncing along with customer-oriented service imperatives affect bouncers’ work…
Abstract
Purpose
The purpose of this paper is to explore how new policies and standards to professionalise nightclub bouncing along with customer-oriented service imperatives affect bouncers’ work practices and identities.
Design/methodology/approach
The paper is based on 13 months of ethnographic fieldwork among Danish bouncers and uses the concept of “emotional labour” and related ideas of “interactive service work” to explore how service imperatives play out at political/commercial and organisational levels and how such initiatives are negotiated by bouncers in their work practices.
Findings
Until recently, the nocturnal work of bouncers had been relatively unaffected by labour market service paradigms. This is now changing, as policy initiatives and the capitalist service economy colonise ever greater domains of the urban night and the work conducted here. We argue that trends towards professionalisation have landed bouncers in a double-bind situation, in which they are increasingly faced with competing and sometimes contradictory occupational imperatives requiring them both to “front up” effectively to unruly patrons and to project a service-oriented persona. We show how bouncers seek to cope with this precarious position by adopting a variety of strategies, such as resistance, partial acceptance and cultural re-interpretations of service roles.
Originality/value
While existing research on nightclub bouncers has primarily focussed on bouncers’ physical regulation of unruly guests, this paper provides a theoretical framework for understanding current policy ambitions to “domesticate” bouncers and shows how attempts to construct bouncers as civilised “service workers” is fraught with paradoxes and ambiguities.