This paper identifies different university spin-off (USO) roles related to resource interaction among business parties. It does so by mapping how USOs become part of business networks in terms of their roles relative to other parties. The theoretical frame of reference focuses on roles and resource interaction based on an industrial network approach to business markets. The empirical research is based onfive cases of USOs representing a variety in terms of technology, degree of newness, sector, and area of application. As a result of the analysis, three different roles are identified: the USO as resource mediator, resource re-combiner and resource renewer. These roles reflect how USOs adapt resources to, or require changes among, business parties' resources. The paper also discusses the main resource interfaces associated with the three roles and related challenges. The paper contributes to previous research through illustrating USOs' roles relative to business parties from a resource interaction point of view, and by pointing to the establishment of new companies in business networks as a way of implementing innovation. Finally, the paper discusses the managerial implications of the research in terms of the USO's need to understand which role to take and how to develop it.
This conceptual article discusses and, from some aspects, also problematizes the state-of-the-art regarding co-evolutionary research in Management and Organization Studies (MOS). Analyzing 76 characteristic studies published since 2000, we address three simple, significant questions: What co-evolves? What causal relationships are considered? What are the theoretical processes? The motivation behind our contribution is twofold: on the one hand, the turn of the century witnessed the remarkable growth of inquiries which, at face value, have claimed to be “co-evolutionary”; but, on the other hand, specific analyses about where this fast-growing meta-theoretical perspective on social change is now, and where it could move towards in the future, are still missing in MOS. Our study reveals increasing heterogeneity in defining what co-evolves and the associated causal relationships. It also reveals the prevailing scarcity in explaining what processes substantially characterize co-evolution in MOS. With a view to shaping the future direction of research in this area, we propose four core principles that theoretically set the co-evolutionary project apart.
How can cognitive biases affect the birth and evolution of entrepreneurial ventures? In Entrepreneurial Decision Making (EDM), this lively research question remains largely unaddressed when the world of Unicorns, as a per se entrepreneurial species, is considered. Thus, through this conceptual article, we aim to contribute toward knowledge creation in this context. We start by proposing a conceptual framework of Unicorns’ EDM based on a behavioral approach. Through three propositions, this novel framework advances how the birth, transition, and consolidation of a Unicorn may be explained by the sequentially intertwined occurrence of biases, from which establishment and legitimization eventually emerge. We complement the framework with examples from the social media industry and then discuss its main implications for theory and practice.
Agency and institutions are essential concepts within institutional theory. In this Perspectives issue, we draw on a select group of Organization Studies articles to provide an overview of the topic of agency and institutions. We first consider different ways of defining agency and institutions and examine their implications for institutional theory. We then analyse the relationship of actors and institutions through four lenses – the wilful actor, collective intentionality, patchwork institutions and modular individuals. Our analysis leads us to dissociate agency from individuals and view it as a capacity or quality that stems from resources, rights and obligations tied to the roles and social positions actors occupy. Roles and social positions are institutionally engineered. It is social actors qua occupants of roles and positions (not individuals) that enter the social ‘stage’ and exercise agency.
Purpose: This paper aims to examine the mobilization of management accounting (MA) numbers and metrics in social interactions. The purpose is to develop a model of how and why managers perceive and mobilize (new) MA numbers/metrics in a changing way over time in situated face-to-face interactions.
Design/methodology/approach: An observation-based qualitative field study of a change project in a large manufacturing company is used as the basis for our analysis.
Findings: The empirical study shows that MA numbers and metrics are essential when semi-distant managers strive to solve problems and achieve radical improvement targets, but that the ways in which existing and new metrics are perceived and mobilized during face-to-face interactions change over time. The study provides both a detailed account of the emergent nature of the transformation process and a number of mechanisms as to why managers (inter-)act the way they do to produce such change.
Originality/value: The paper problematizes the generally held view that MA numbers and metrics primarily work as a structuring device in face-to-face interactions, and also, how the processes are constituted through which MA is transformed into such a structuring device. The paper also adds new insights to our understandings of why managers (inter-)act the way they do to produce MA change.
Purpose – This paper aims to examine how and why management accounting practices are linked to an organization's identity and identity discrepancies.
Design/methodology/approach – A qualitative field study of a one-year change project in a large manufacturing company is used as the basis for the analysis.
Findings – The empirical study reveals how discrepancies between organizational members' perceived identity and their construed external (and desired future) image both influence and are influenced by emergent accounting practices. Empirical evidence suggests such a reciprocal relationship between accounting and identity, since accounting practices are an important means of (de)legitimizing an organization's current self-perception.
Research limitations/implications – The uncovered reciprocal relationship between management accounting practices and organizational identity (discrepancies) have implications for a broader literature, including the works on how different forms of control interact as a “control package” and the discourse on potential sources of organizational identity change.
Originality/value – Although it has previously been suggested that management accounting may be an important means for, as well as an outcome of, processes of identity (re)constructions in organizations, this study suggests a more complex interplay than has previously been noted in the literature. Specifically, it was found that organizational identity may for a considerable time work as a highly influential and largely unquestioned categorical imperative, signifying the boundaries of appropriate organizational action. At times, however, accounting practices may spark (re)constructions of identity discrepancies through: providing identity-inconsistent evidence; and using (new) measures in a “feed-forward” manner to explore possible ways to close such perceived discrepancies.
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