Productivity improvement and multiple management controls: evidence from a manufacturing firm

Güldenpfennig, Michael; Hald, Kim Sundtoft; Hansen, Allan Dreyer

doi:10.1108/ijopm-09-2020-0667

Cited by 7 publications

(7 citation statements)

References 45 publications

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“…While Balboni and Terho [ 25 ] and Wouters and Kirchberger [ 8 ] focused more on the revenue-related aspects of customer profitability, this study adds deeper insights to the cost-related aspects. Overall, CPA practices do affect performance of a company, as also suggested by Güldenpfenning et al’s [ 13 ].…”

Section: Concluding Discussionmentioning

confidence: 58%

“…They show how this approach reaches beyond internal, historical data, and accounts for customer portfolio dynamics in B2B settings. Güldenpfenning et al’s [ 13 ] case study explains how management control systems interact in performance improvement programs, and structure them in the three mechanisms of communication, internalization, and socialization of practices. Whittle and Mueller [ 4 ] illustrate how future strategy was benchmarked against accounting information as a forceful “ obligatory point of passage ” instead of one among many information sources.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…Practices that span several fields (such as strategy, accounting, and marketing) address multiple strategies, and are hence expedient examples for such investigations [ 11 ]. Especially practices like CPA inherently confront financial with long-term strategic goals, and should cause constructive conflict among the practitioners in the departments that guard their achievement [ 12 , 13 ]. It is the goal of this study to following the calls for more research on such calculative practices [ 5 , 6 , 13 , 14 ].…”

Section: Introductionmentioning

confidence: 99%

“…Especially practices like CPA inherently confront financial with long-term strategic goals, and should cause constructive conflict among the practitioners in the departments that guard their achievement [ 12 , 13 ]. It is the goal of this study to following the calls for more research on such calculative practices [ 5 , 6 , 13 , 14 ]. It poses the research question:…”

Section: Introductionmentioning

confidence: 99%

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Customer Profitability Analysis in decision-making–The roles of customer characteristics, cost structures, and strategizing

Lueg,

Ilieva

2024

PLoS ONE

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Purpose This study investigates the interplay between strategic goals and calculative practices, specifically Customer Profitability Analysis (CPA). Drawing on practice-based theories, the research aims to understand how managers strategize with CPA, including the balancing of financial and strategic objectives and the interplay of institutionalized practices with individual practitioners’ actions. Design The study uses a qualitative, revelatory, and exploratory case study approach at the sub-organizational level in a manufacturing company. The researchers compare CPA practices across six departments, guided by a phenomenological research design. Data collection methods include informal conversations, qualitative observations, written documentation, numerical evidence from the accounting system, and interviews. Findings The study offers four novel findings to the field. First, it highlights how managers employ procedural and interactive strategizing to reframe CPA practices. The sophistication of CPA practices increases with unevenly distributed customer volume, high customer-specific, controllable overhead, customer-to-customer interaction, and service complexity. Conversely, the sophistication of cost-focused CPA practices tends to decrease with diverse strategic goals. Additionally, CPA become more effective through the utilization of non-financial information, employee empowerment, localization, and strategic alignment. Second, CPA can be adapted through integrative strategizing where managers avoid using it as a financial benchmark for strategic initiatives. Third, accountants actively seek intermediary roles to incorporate arguments from strategy and marketing to balance strategic objectives–contrary to their portrayal as myopic guardians of profitability. Fourth, the localization of CPA practices to front-line employees compensates for a lack of sophisticated CPA practices. Future research Future research should, investigate the adaptation of calculative practices in different cultures, and industries. Exploring additional contextual factors such as uncertainty, management characteristics, and linguistic framing of practices would be beneficial. Examining the interactions in utilizing CPA practices between front-line staff and customers would shed light on their effectiveness. Lastly, investigating the role of consultants in diffusing such practices would offer valuable perspectives.

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Section: Concluding Discussionmentioning

confidence: 58%

Section: Theoretical Backgroundmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Customer Profitability Analysis in decision-making–The roles of customer characteristics, cost structures, and strategizing

Lueg,

Ilieva

2024

PLoS ONE

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“…Data collection and analysis was a dynamic process where we started analyzing the data as it was collected (Güldenpfennig et al. , 2021).…”

Section: Methodsmentioning

confidence: 99%

Sustainable innovations for humanitarian operations in refugee camps

Seifert

Kunz

Gold

2023

IJOPM

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PurposeAlthough the UN Sustainable Development Goals (SDGs) emphasize the importance of leaving no one behind, the opposite is happening for the world's 89 million forcibly displaced people who are mostly left out of SDGs’ reporting and progress. A key reason for this poor outcome is that host country governments plan refugee camps as short-term shelters, but refugees stay in these camps for more than a decade on average due to ongoing conflicts in their home country. This disparity between intent and reality prevents sustainable living conditions for refugee populations. Operational innovations are needed to find sustainable solutions that ensure a higher quality of life and progress toward sustainability in refugee camps.Design/methodology/approachThrough an abductive case study, the authors develop a theoretical framework on sustainable operational innovations for refugee camps. The authors use this framework to analyze four sustainable operational innovations implemented in three refugee camps in Jordan.FindingsThe authors develop three research propositions that describe the conditions required for these operational innovations to succeed: they need to include specific needs and cultural preferences of refugees, they must accommodate host governments' restrictions that limit permanent settlement, and finally, technological innovations require careful data management policies to protect refugees. Doing this, the authors account for the broader political-economic and ecological environments that refugee camps are embedded in.Originality/valueThis paper opens a new area of research on sustainable innovation in humanitarian operations. It provides insights into key contingency factors moderating the link between operational innovations and sustainability outcomes. It represents one of the few studies that build their theorizing upon field data collected in refugee camps.

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