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- Cöster, Mathias, 1969-, et al.
(author)
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Conceptualising innovative price models : the RITE framework
- 2019
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In: Baltic Journal of Management. - : EMERALD GROUP PUBLISHING LTD. - 1746-5265 .- 1746-5273. ; 14:4, s. 540-558
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Research review (peer-reviewed)abstract
- PurposeThe purpose of this paper is to lay a current, research-based foundation for investigation of the concept of innovative price models and its connection to business models.Design/methodology/approachThe design is composed of a structured literature review of articles on price models published in 22 journals during 42 years. This then serves as a base for a subsequent conceptual discussion about the foundation of innovative price models.FindingsThe literature review yields only very few results that are loosely scattered across various areas and mostly without any kind of deeper exploration of the concept of price models. The paper therefore goes on to conceptually explore some fundamental conditions that might influence or even determine price models. The final outcome of this exploration is the relation, intention, technology and environment (RITE) framework that is a meta-model for conceptualising innovative price models.Research limitations/implicationsThe literature review could include additional journals and areas, and empirical testing of the RITE framework as yet has been limited.Practical implicationsThe RITE framework can be used by practitioners as a tool for investigating the potential and usefulness of developing the capability to handle innovative price models.Originality/valueThe RITE framework provides fundamental conditions, which influence, or even determine, how innovative price models are developed and applied.
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| 2. |
- Cöster, Mathias, et al.
(author)
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Influence of insight and manoeuvre inertia on information technology investments and strategic change
- 2014
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In: International Journal of Management and Decision Making. - : InderScience Publishers. - 1462-4621 .- 1741-5187. ; 13:3, s. 250-265
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Journal article (peer-reviewed)abstract
- IT is transforming the global economy. The technology may inspireas well as hinder the development of business strategies. The concept oforganisational inertia highlights factors that prevent organisations from makingchanges necessary to realise such strategies. In this article, writings on theinertia concept are summarised and used as a framework to analyse howorganisational inertia influences decisions on IT investments and strategicchange. The empirical data consists of minutes from board meetings regardinginvestments in information technology (IT) in a Swedish newspaper andprinting company during the years 1971–1989. The analysis shows that it wasvarious aspects of manoeuvre inertia that postponed the necessary changes totake place and furthermore that the frame of reference used still is valid in orderto analyse and understand organisational inertia. To a manager in a businessworld that is in a state of constant change (often spurred by various ITinnovations), the inertia concept can contribute to deepening the analysis offactors that may influence the change necessary to realise the full potential ofan IT investment.
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| 3. |
- Cöster, Mathias, 1969-, et al.
(author)
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Strategic and innovative pricing : price models for a digital economy
- 2020
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Book (other academic/artistic)abstract
- This book provides a concrete guide on how to execute strategic pricing to excel in an increasingly dynamic and digitised business environment, while developing and deepening relations with contract partners. The secret lies in crafting innovative price models that reward joint value creation in accordance with the business model, rather than engaging in confrontative zero-sum pricing reasoning.Strategic and Innovative Pricing: Price Models for a Digital Economy provides hands-on tools that are applied on three interconnected levels of analysis. It illustrates how to explore the business ecology to understand its dynamics and how digitisation enables it to prosper and demonstrates how to construct a viable business model that enables an organisation to navigate in its vibrant ecology. Finally, and most importantly, it shows how to use innovative price models to realize and monetise the business model and its value offering, making the organisation and its partnerships sustainable.Models pertaining to the three levels of analyses are applied in rich case studies and examples from different countries, and the book includes guidelines on how to use them. Special attention is paid to digitisation as an underlying theme, making this book of interest to researchers, academics, and students in the fields of strategic management and technology & innovation management.
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| 4. |
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| 5. |
- Eriksson, Emelie, 1987-
(author)
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Patterns of corporate visual selfrepresentation in accounting narratives
- 2017
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Licentiate thesis (other academic/artistic)abstract
- This dissertation deals with firms’ visual and pre-visual self-representations in accounting narratives. Self-representations are those descriptions about the company that firms include in accounting narratives to convey the current standings and their identity. External stakeholders increasingly expect non-numerical information about firms to be disclosed, and accounting narratives are a key medium for firms to account for their activities and maintain legitimacy as social actors. The question of which reporting conventions exist for legitimating selfrepresentations, especially from a visual perspective, remains unexplored. The purpose of this study is therefore to explore the empirical phenomenon of self-representations in accounting narratives in relation to legitimation rhetoric.The study is based on three research papers dealing with different patterns of self-representations in accounting-related narratives, including corporate reporting and business model diagrams. The examples are viewed through the theoretical lenses of semiotics and institutional theory, particularly legitimation theory. The study combines visual methods (visual content analysis and visual taxonomy) with other methods (interviews, text analysis) to conceptualize and exemplify what is meant by self-representations in accounting narratives. The study finds that there may be multiple parallel pre-visual self-representations at play to influence representations of the self, that visual self-representations are becoming more common in accounting narratives, and that several rhetorical strategies for legitimation are observable in these representations. By showing how diagrams can serve a legitimating purpose in accounting narratives, it is argued that diagrams should be considered on par with graphs and photographs as visual rhetorical devices in accounting narratives, and that they could be used as key communicative elements in the accounting process.Second, based on the longitudinal and comparative examples of self-representations, it is suggested that self-representations increasingly refer to abstract rather than concrete referents. This change is discussed in terms of the increasingly digital and service-based knowledge economy, where material referents give way to “amaterial” values. The contribution of this study is to describe selfrepresentations through several empirical examples, and to thereby increase awareness among practitioners and researchers of how visuals serve as communicative resources with legitimating functions in accounting narratives. Four concepts are proposed as tools for explaining the observed developments, and for improving visual literacy with regard to accounting narratives: inclusive perspective on accounting narratives, amateriality, self-representation, and diagrams.
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| 7. |
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| 8. |
- Havemo, Emelie, 1987-
(author)
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Den visuella bilden av organisationen : Perspektiv på visualitet i accounting
- 2020
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Doctoral thesis (other academic/artistic)abstract
- Organisations play a crucial role as actors that shape material action and societal discourse; therefore, it is important to understand the ways in which they gain legitimacy and how they shape society. The power of accounting representations to construct the accounting object – the organisation – is therefore a key concern in the accounting literature. Accounting is widely treated as a numbers-based ‘language of business’ through which ‘paper world’ representations shape outcomes in the material world. At present, visuality (the presence of visual images and visual thinking) is gaining influence as a means to represent organisations and construct accounting objects visually. As visuality continues to expand into the realm of accounting, questions emerge about its role and the possibilities of combining the two ‘languages’ during a time when management research is facing a “visual turn”.The purpose of this dissertation is to explore the nature of visuality in accounting. The dissertation is based on five essays that contribute to the visual turn through semiotic analysis of visual texts and qualitative case studies. Paper I explores how business model diagrams – an example of a corporate self-representation – can be designed, and proposes a typology of four main logics for illustrating value creation: classification, circularity, processes and transactions. Paper II describes the development of visuals use in the annual report, finding that visuals are used in greater numbers overall, and that diagrams are a relatively new visual resource in financial reporting. The paper also outlines the trend of a materiality, that is, that visuals increasingly refer to a non-specific and symbol-based idea of the organisation. In Paper III, internal and external representations of a business model are compared, and I conclude that self-representations can be based on parallel but conflicting interpretations of an idea. Paper IV proposes a new visual method for analysing combinations of graphs and texts, and shows that the ‘rhythm’ of graph use in the annual report increasingly integrates visuality in accounting narratives so that accounting and visuality overlap. Finally, Paper V explores challenges and opportunities of a digitalisation of visual artefacts based on the experiences of three organisations that used visual management before the transition.The theoretical contribution of this dissertation is framed in terms of two perspectives. First, a developmental perspective highlights that the nature of visuality has become more prominent in accounting settings, and that the nature of visuality has changed from materiality-based to a material practices that favour conceptual visualisations like diagrams and visual symbols. Second, visuality is explored from an ‘overlaps’ perspective. Three explanations for the role of visuality in accounting are synthesised from the literature: separation, convergence and multilingualism. The contribution is to conceptualise these ‘overlap models’ and thereby deepen the understanding of the role played by visuality in accounting. I also propose a fourth model – bridging – to extend the range of explanations for the meaning of a visual form of accounting.Based on the findings that visuality is more prominent and that the role of visuality is changing, it is proposed visual literacy is an important skill for practitioners who use visual images in accounting. The dissertation presents two frameworks that can contribute to visual literacy. The ‘transformationality framework’ shows how to analyse underlying ideas in corporate diagrams, and the ‘rhythm framework’ illustrates how to shape, use and analyse accounting texts in terms of how combinations of visuals form different rhythms in the annual report.
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| 9. |
- Imre, Özgün, 1985-
(author)
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Adopting Information Systems Perspectives from Small Organizations
- 2017
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Doctoral thesis (other academic/artistic)abstract
- Why do organizations adopt information systems? Is it just because of financial reasons, of concerns for efficiency? Or is it due to external pressures, such as competitor pressure, that an organization adopts an information system?And, how does the adoption take place? Is it a linear process, or is the process one of conflicts? Does a specific person govern this process, or do we have multiple parties involved? What happens if these conflicts occur among those involved? How does the organization move on and achieve a successful information system adoption?By investigating two organizations, one international academic journal and one South American manufacturing company, this thesis aims to investigate the whys and hows of information system adoption, and aims to contribute to the discourse on information system adoptions in small organizations – an often underrepresented segment in information system adoption literature.By adopting different theoretical lenses throughout the five research papers included, this body of work suggests that even when seemingly simple, information system adoptions can become rather complex. The cases reveal that the role of information systems and issues related to information system adoptions are often not well thought-out in the early days of the organization. The actors’ understandings of adoption and consequences mature and the information systems become more intertwined.Common use of stakeholder theory introduces general stakeholders and their interaction with the focal organization. The cases reveal that the adoption process involves multiple actors, even within what would initially appear as a stakeholder, and that those actors can be in conflict with each other. These conflicts often lead to negotiations, and the cases reveal that these negotiations are opportunities of learning; the actors engage with the information system and with each other, gaining new knowledge about the issues at hand.The dissertation argues that there are various social worlds in information system adoptions, and various factors – ranging from organizational structure to social norms – that often affect why and how the organization undergoes an adoption process. The multiple power relations and divergent interests of stakeholders in these adoption processes, and how information systems affect other parts of the organization, reinforce the need for a well thought-out, flexible and reflexive approach to information system adoptions.
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| 10. |
- Iveroth, Einar, 1976-, et al.
(author)
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How to Differentiate by Price : Proposal for a Five-dimensional Model
- 2013
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In: European Management Journal. - : Elsevier. - 0263-2373 .- 1873-5681. ; 31:2, s. 109-123
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Journal article (peer-reviewed)abstract
- The purpose of this article is to analyse the repertoire of possible price models that organisations may deploy for their products and services. This is attained by developing the SBIFT model that suggests that organisations can differentiate by price along five dimensions. Previous research on pricing has been dispersed across different academic disciplines. This article offers a more integrated perspective, derived from earlier theory as well as discussions in a collaborative research project with the international telecom company Ericsson. The model can be used as a tool for price modelling in a descriptive and prescriptive sense. Altogether, this article uncovers implicit features of price models, and by doing so it illustrates how an organisation can differentiate and re-invent their offering based on price.
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