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.
A more complex picture of IT alignment in health care that goes beyond the current perspective is being offered by this study. It argues that the previously common way of handling IT as a single artifact and applying one IT strategy to the entire organizational system is obsolete. MANAGERIAL IMPLICATIONS: The article suggests that considerable benefits can be gained by assessing IT maturity and its impact on IT alignment. The article also shows that there are different kinds of IT in medical care that requires diverse decisions, investments, prioritizations, and implementation approaches.
PurposeThe purpose of this paper is to contribute to the understanding of the practice of IT‐enabled management control change, in particular how IT‐driven change is made possible from a practical perspective in a global context. It does so by investigating the redesign of the telecommunications company Ericsson's global finance and accounting function from an independent structure of numerous national chief financial officer units into one interdependent global network of shared service centres.Design/methodology/approachEricsson's transformation was followed by drawing mainly on interviews and documents. The data were analysed using narrative and temporal bracketing strategies for theorising from process data.FindingsThe paper illustrates how IT‐enabled management control change unfolds as a continuous interaction between a dynamic organisational structure (social dimension) and a less, but still, dynamic IT (material dimension) across time. The study also highlights how such a process is metaphorically similar to the form of a hermeneutic spiral rather than the common perspective of an arrow from the present to the future.Research limitations/implicationsThe focus of the paper is on positive organisational change and how transformation is possible from a strategic and managerial point of view. Hence, less focus is placed on the employee perspective.Practical implicationsThis paper stresses the importance of pre‐understanding, an openness to trials and learning, and a dynami stance towards the moving targets of IT and organisation.Originality/valueThe paper provides rich empirical material. The analysis includes contemporary issues, and the practice of IT‐enabled management control change.
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