ساختار ارتباطی پراکنده درون حسابداری آکادمیک : مورد انواع تحقیقات هزینه یابی مبتنی بر فعالیت
|کد مقاله||سال انتشار||تعداد صفحات مقاله انگلیسی||ترجمه فارسی|
|2617||2002||26 صفحه PDF||سفارش دهید|
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Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Accounting, Organizations and Society, Volume 27, Issues 1–2, January–March 2002, Pages 165–190
The major purpose of this study is to examine the communication structures within the management accounting academia, with a view to illustrating and thereby possibly alleviating the difficulties of dialogue between the different discussion circles identifiable within the field. Research on activity-based costing (ABC) is used as an illustrating example case. We distinguish three genres of ABC research (Consulting research, Basic research, and Critical research) and analyse their nature as well as their internal and external communication patterns. We are particularly interested in the interests of knowledge, research methods, argumentation styles, and results of these genres. Also, we will pay attention to their effects both on the progress of science and management accounting practice. The theoretical points of support lean on the ideas of Bourdieu, Gadamer, Habermas, Latour, and Stegmüller. Overall, the field of ABC research appears to be fragmented. Our analysis suggests that the current communication pattern between various research genres is not inclined to enhance the accumulation of accounting knowledge. Applying the ideas of Stegmüller (1969), we conclude that the discussion circles within the accounting academia appear to be estranged to an extent to which the arguments of researchers representing different approaches do not frequently meet each other, resulting in the unfruitful development of knowledge.
The design of a firm’s business model is an object of analysis that has recently emerged at the intersection of organization, strategic management, and entrepreneurship theory (Ordanini et al., 2004 and Teece, 2010). It has been identified as a source of competitive advantage (Afuah, 2004, Chesbrough and Rosenbloom, 2002, Morris et al., 2005 and Voelpel et al., 2005) and as a driver of firm performance (Rajgopal et al., 2003 and Zott and Amit, 2007). As such, it is of major importance for entrepreneurial ventures (Zott & Amit, 2007). Although the business model as a construct is different from strategy, it is strategically important for a firm’s potential to create value (Casadesus-Masanell and Ricart, 2010, Morris et al., 2005 and Zott and Amit, 2008). Even though there is no consensus on the definition of business models in recent research (Zott, Amit, & Massa, 2011), this study follows Amit and Zott’s (2001) understanding. They describe the business model as the framework for a firm’s boundary-spanning transactions with other, external business model participants such as customers and suppliers. According to Amit and Zott (2001, p. 511), the business model depicts “the content, structure, and governance of transactions designed to create value through the exploitation of business opportunities”. The fact that business model design focuses on the transactional links with external stakeholders – such as key customers, partners, and suppliers – gives rise to a crucial question: can entrepreneurs enhance the performance of their business model by improving the relational exchange with external stakeholders? This study focuses on the key customer as an external stakeholder, because we assume that key customers have the strongest impact and leverage on the business model’s performance. Relationship marketing is a prominent stream in research on relational exchanges. Prior research mostly assumes that relationship marketing efforts generate stronger customer relationships that enhance seller performance outcomes, including sales growth, market share, and profit (Bonnemaizon et al., 2007, Crosby et al., 1990 and Morgan and Hunt, 1994). Relationship-specific investments (RSIs) (i.e., investments in specialized equipment or processes), among other dimensions such as trust and commitment, have been proven to be a key driver of interorganizational relationship performance and seller performance (Palmatier et al., 2007 and Palmatier et al., 2006). Furthermore, Kindström (2010) has argued that relationship building competences play an important role with regard to the creation of service-based business models. Nevertheless, the current literature on business model design has not yet provided an extension of the theory that takes into consideration the specific requirements of the external relational exchange among business model participants. Thus, Zott and Amit (2010, p. 224) claim with respect to business model design: “[…] we might consider more carefully how activities are produced by organizational actors drawing on various resources – that is, we might consider the social aspects of relationships between business model participants, as well as the transactional dimension of their relationships.” Our research contributes in two major aspects to the current literature on business models: (1) it addresses the above-mentioned research gap by developing and empirically testing a theoretical model that integrates relationship marketing into the theory on business model design; and (2) it accounts for the particularities of firms in the early stages of the organizational life cycle (i.e., entrepreneurial ventures). Specifically, we follow Zott and Amit (2007) in analyzing the performance effects of two business model design themes. Both novelty-centered and efficiency-centered business model designs are well-suited for an empirical analysis in our theoretical model since prior research has demonstrated that both affect firm performance positively (Zott & Amit, 2007). Since customer relationships are among the most important external relationships of firms (Dwyer, Schurr, & Oh, 1987), we focus on the RSIs of the focal firm as a marketing effort to develop a relationship with its key customers. Given the particularities (e.g., above-average growth rates, recent establishment) of entrepreneurial ventures, we follow other researchers in the marketing field and explicitly incorporate the needs of organizations in the early stages of their life cycle (De Clercq and Rangarajan, 2008 and Hills et al., 2008). Figure 1 shows the conceptual model of the study.We proceed by briefly reviewing the theoretical background and developing the hypotheses. Thereby, we focus first on the direct effects of efficiency- and novelty-centered business model design themes, then on the differences between firms in the early and later stages of the organizational life cycle, and finally on the additional effects of relationship-specific investments of firms in the early stages. Next, we present the methods used and the results of our empirical analysis. We conclude by discussing our findings and offering suggestions for academics and practitioners.
نتیجه گیری انگلیسی
This study understands the business model of a firm as the architecture for the firm’s boundary-spanning transactions with external stakeholders. As such, the business model is designed to create value. Our analysis has extended previous work on the performance implications of business model design. Specifically, it highlights differences with regard to the performance implications of business model design for firms in the early and the later stages of the organizational life cycle. It also draws attention to the important moderating role of relationship marketing efforts for entrepreneurial ventures. Although our findings provide a first step, the understanding of these crucial links needs to be broadened and deepened, since the business model is of strategic importance to the firm’s value creation potential. A better understanding of how the relationship between the focal firm’s business model and its external stakeholders affects firm performance will not only help entrepreneurs improve their business model design, but will also enrich the growing academic literature on business models.