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A bibliometric analysis of research published in the major accounting journals from 1990-2007
(2011)
Abstract
In this dissertation, I explain how organisational and personal practices transcending the usual business context are consequential to the value creation process. Adopting the perspective that value creation is socially constructed, I show how shareholders and stakeholders draw on shared values and meta-economic resources to co-create value in a dynamic ecosystem. My model demonstrates that practices and interactions in non-traditional business spaces are central rather than peripheral to the value creation process. Through a two-part research study consisting of a historical case analysis and interview-based field work with elements of grounded theorising, I develop an explanatory model of non-profit competition using the salient case of a German cooperative banking group. My practice- and process-based model of relational value creation shows how deliberate and emergent frontline strategy in non-business spaces creates value, thereby broadening the narrow neoclassical focus on product and service ecosystems. Organisational and personal practices often go against the principles of profit maximisation, reproduce shared values, and occur outside business settings. They are consequential to product and service value propositions because they govern personal relationships and interactions among shareholders and stakeholders. In the case of cooperative banks, value creation involves establishing a local ecosystem, building personal relationships, enhancing trust and knowledge within these relationships, and fostering reciprocal behaviour which ultimately leads to value capture (i.e., the exchange and use of products and services). This enhances the holistic understanding of strategy by stressing emergent strategizing in non-business spaces. Moreover, it illustrates a relational notion of competition beyond product-driven innovation and growth.
In many situations, firms have an incentive to charge different prices to different consumers. A price discrimination strategy aims at exploiting differences in consumers' willingness to pay in order to increase the firm's profit. At the same time, consumers often evaluate a purchase transaction with respect to the perceived (un)fairness regarding the terms of the transaction, prices or qualities provided. If consumers are inequity averse to the extent that they care about whether other customers pay a lower relative price per quality, a quality based price discrimination may turn out less profitable than if consumers act selfishly.
The dissertation project analyzes the impact of consumer social preferences on the implementation of different pricing strategies in monopolistic and duopolistic markets. It accounts for asymmetrically distributed information about product quality and emphasizes the optimal signaling strategies in a monopoly. Additionally, quality-based price discrimination is identified as the optimal strategy to eliminate potential competition under perfect information. In the context of third-degree price discrimination, the effect of inequity aversion on quality choices is analyzed.
Airport slot allocation
(2023)
This dissertation addresses the concept of airport slot allocation as a major regulatory directive in air transport management. In three sequential parts, today’s slot allocation procedure, addressing the assignment of time windows for departure and landing operations at coordinated airports, is being assessed and critically evaluated. The three sections evolve from the evaluation and revision of a suitable criteria set to the development and implementation of a network solution. As a key feature, a carbon emissions price including the air carriers’ CO2 emissions is being provided, serving as the allocation principle. In all three parts, explicit reference to the IATA Worldwide Slot Guidelines, representing today’s regulatory framework, is being provided, highlighting explicit deficits and drawbacks of that solution. In the first part, the Analytic Hierarchy Process (AHP), as a concept of decision making based on a comparison of criteria and alternatives, is being applied guiding the allocation decision at a single airport. In this section, a set of multiple criteria is being proposed and weighted according a set of slot coordinators’ preferences. As a key feature, the concept of Analytic Hierarchy Process (AHP) is being extended by the conduction of a Pairwise Comparison-based Preference Measurement (PCPM) representing one stage of the Analytic Hierarchy Process (AHP). In part two, the perspective of the dissertation changes from a single-point to a multiple-point allocation environment. In this part, a model is being provided that includes the allocation of slots in an airport network. As a key feature, slots are being allocated such that the two complementary cost functions are being minimized. On one hand, the developed carbon cost function includes the minimization of the carbon footprint per traveling passenger. On the other hand, the developed handling cost function is being minimized incorporating a dedicated airport perspective to the solution. In part three, the proposed model is being further extended by the incorporation of a third directive, the minimization of connection cost, related to the application of solution in a hub-and-spoke network. As a result, the study demonstrates how slot allocation can be conducted efficiently in an airport network, and how the consideration of the carbon footprint per traveling passenger serves to calculate the allocation optimum.