Theory Contributions with Societal Impact— Reflection on the Cases

Lyly-Yrjänäinen, Jouni; Suomala, Petri; Laine, Teemu; Mitchell, Falconer

doi:10.4324/9781315316161-9

Cited by 4 publications

(11 citation statements)

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“…Following the idea of interventionist research (Suomala et al , 2011; Lyly-Yrjänäinen et al , 2017), the researcher provided cost management expertise to the case company. The four-year research collaboration enabled a deep access to the product development process.…”

Section: Introductionmentioning

confidence: 99%

Mock-ups as a tool for assessing customer value early in the development process

Lyly-Yrjänäinen

Aarikka‐Stenroos

Laine

2019

MBE

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Purpose This paper aims to propose an approach to broaden the focus of a low-fidelity prototype (i.e. mock-up) to enable user experimentation in a real environment at the early stages of the product development process. The functionality approaching a real solution enables customers to experience the key functionality, and therefore, the perceived customer value of the new product idea before major investments in the development. Design/methodology/approach The study is based on an interventionist case study in a manufacturing company. The researchers were involved in the development of two new products and analysing the potential process and cost implications. Findings Mock-ups enable the preliminary measurement of cost and value implications of a new product at the early stages of the development process. This holds significant potential for advancing development practices and reducing the uncertainties present in such processes. Thus, the business case at the early stage of the development process can be argued with “user-experienced” cost information and, therefore, also “perceived” customer value. Practical implications The use of mock-ups to gain customer feedback is well aligned with the fail-fast mentality emphasised in the contemporary start-up scene, but this study also encourages developers/practitioners from mature industries to use mock-ups to assess perceived customer value. Originality/value The originality of the paper lies in broadening the focus of mock-ups to enable user experimentation in a real environment at the early stages of the development process.

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Section: Introductionmentioning

confidence: 99%

Mock-ups as a tool for assessing customer value early in the development process

Lyly-Yrjänäinen

Aarikka‐Stenroos

Laine

2019

MBE

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“…The interventionist research approach is desired for the research setting of this paper as it provides access to the real-life business phenomenon, i.e. processual evolution (Lyly-Yrjänäinen et al , 2017) of the PMS in this particular context and the interactions between the interventionist researchers and managers (Laine et al , 2016b). As discussed by Jönsson and Lukka (2006), the interventionist approach features continuous reflections between the business phenomena at hand and the related theoretical concepts and frameworks.…”

Section: Methods and Datamentioning

confidence: 99%

“…Indeed, regarding agile PMS development, such continuous reflection is largely desired. Moreover, as described by Lukka and Suomala (2014) as well as Lyly-Yrjänäinen et al (2017), an interventionist research project may feature technical development (“techne”) in addition to (or underlying) theoretical (“episteme”) and societal (“phronesis”) development. The involvement of the researchers in agile PMS development represented interplay between “techne” and “episteme” during the process.…”

Section: Methods and Datamentioning

confidence: 99%

“…The role of the interventionist researchers evolved during the process, from a more external observer to a facilitator and a designer of the performance measurement prototypes, in line with the idea of iterative, interventionist research process (Lyly-Yrjänäinen et al , 2017). As conveyed in the Table AI, the role of the interventionist researchers varied naturally along with the project between the roles of “Observer,” “Active participant,” “Facilitator” and “Expert and designer”.…”

Section: Methods and Datamentioning

confidence: 99%

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Agile performance measurement system development: an answer to the need for adaptability?

Stormi

Laine

Korhonen

2019

JAOC

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Purpose The purpose of this study is to reflect upon the feasibility of agile methodologies, Scrum in particular, to supplement the procedural design and implementation of performance measurement systems (PMS). Design/methodology/approach The study is an interventionist case study that applied agile methodologies in the PMS development. Researchers actively participated in the PMS development, e.g. researchers designed some of the performance measurement prototypes in order to facilitate the agile development. Findings The study outlines an agile approach suitable for PMS development. The paper answers the topical needs for adaptability and agility in management accounting, by applying agile methodologies into PMS development. PMS development does not take place only as a project or process that systematically progresses from the measure selection to measure implementation. Instead, as the requirements for the PMS change during the development project, management may reject some measures and new measures emerge as the understanding about changing situations increase. Agile methodologies are a methodological way to respond to the inevitable change and to enhance management accounting adaptability. Research limitations/implications This study contributes to the PMS literature by proposing that agile development methodologies can advance organizational features that increase management accounting adaptability. As a result, the study proposes a new approach for PMS development to supplement existing ones. Agile methodologies are especially suitable for extending the PMS in new, yet relatively immature areas of performance measurement. The new approach applies Scrum principles in PMS development. By drawing from the theories of performance measurement (system) development and enabling PMS, the paper furthers academic understanding about agile development of accounting information systems. Practical implications Companies can use the proposed approach in PMS development, particularly after the initial system implementation in redesigning the system. The approach may increase the PMS impact in organizations and prevent PMS implementation failures. Originality/value The paper identifies the potential of using agile methodologies to enhance PMS adaptability and provides preliminary evidence of the potential of such approach in supplementing processual PMS development frameworks.

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“…As suggested by recent interventionist studies, accounting and control research may be able to find the balance between the three intellectual virtues, i.e. “techne”, “episteme” and “phronesis”, and the focus on these perspectives may change during the research processes (Lukka and Suomala, 2014; Lyly-Yrjänäinen et al , 2017). Thus, a research project starting from the technical development related to innovation processes may yield remarkable theoretical and societal implications.…”

Section: Introduction To the Special Issue On Accounting And Innovationmentioning

confidence: 99%

Guest editorial

Major

Suomala²,

Laine³

2018

QRAM

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Theory Contributions with Societal Impact— Reflection on the Cases

Cited by 4 publications

References 1 publication

Mock-ups as a tool for assessing customer value early in the development process

Mock-ups as a tool for assessing customer value early in the development process

Agile performance measurement system development: an answer to the need for adaptability?

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