The embedded construction of price fairness evaluations: a case study of Air Greenland
Purpose The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context. Design/methodology/approach This paper conducts a field study of Air Greenland and its internal and external customers based on strong structuration theory (Stones, 2005). The authors emplo...
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cremerald:10.1108/aaaj-09-2018-3662 2024-06-09T07:46:23+00:00 The embedded construction of price fairness evaluations: a case study of Air Greenland Thrane, Sof Balslev, Lars Friis, Ivar 2023 http://dx.doi.org/10.1108/aaaj-09-2018-3662 https://www.emerald.com/insight/content/doi/10.1108/AAAJ-09-2018-3662/full/xml https://www.emerald.com/insight/content/doi/10.1108/AAAJ-09-2018-3662/full/html en eng Emerald https://www.emerald.com/insight/site-policies Accounting, Auditing & Accountability Journal volume 37, issue 1, page 150-175 ISSN 0951-3574 journal-article 2023 cremerald https://doi.org/10.1108/aaaj-09-2018-3662 2024-05-15T13:22:55Z Purpose The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context. Design/methodology/approach This paper conducts a field study of Air Greenland and its internal and external customers based on strong structuration theory (Stones, 2005). The authors employ context and conduct analysis to analyze how fairness evaluations emerge across four levels of structuration. Findings The paper finds that fairness evaluations emerge as a result of the interaction between external institutional pressures, agents' internal structures, and situated reflection and outcomes. The construction of fairness evaluations was embedded in contradictory institutional structures, where groups of actors constructed different evaluations of fair profits, procedures and prices. Actors furthermore worked on changing position-practice relations which shifted relations, external structures and affected outcomes and fairness evaluations. Originality/value This paper offers a conceptualization of embedded agency as emerging across the four levels of structuration. This contributes to debates in strong structuration theory through conceptualizing and analyzing how actors may be both be constrained and oriented by structures while reflexively adapting structures across the four levels of structuration. The paper extends extant pricing fairness research by illustrating how actors' construction of fairness flexibly develop fairness evaluations while responding to legitimacy and societal demands, including the needs of particular customer groups. Article in Journal/Newspaper Greenland Emerald Greenland Accounting, Auditing & Accountability Journal |
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English |
description |
Purpose The purpose of this paper is to investigate how fairness evaluations are constructed in a B2B context. Design/methodology/approach This paper conducts a field study of Air Greenland and its internal and external customers based on strong structuration theory (Stones, 2005). The authors employ context and conduct analysis to analyze how fairness evaluations emerge across four levels of structuration. Findings The paper finds that fairness evaluations emerge as a result of the interaction between external institutional pressures, agents' internal structures, and situated reflection and outcomes. The construction of fairness evaluations was embedded in contradictory institutional structures, where groups of actors constructed different evaluations of fair profits, procedures and prices. Actors furthermore worked on changing position-practice relations which shifted relations, external structures and affected outcomes and fairness evaluations. Originality/value This paper offers a conceptualization of embedded agency as emerging across the four levels of structuration. This contributes to debates in strong structuration theory through conceptualizing and analyzing how actors may be both be constrained and oriented by structures while reflexively adapting structures across the four levels of structuration. The paper extends extant pricing fairness research by illustrating how actors' construction of fairness flexibly develop fairness evaluations while responding to legitimacy and societal demands, including the needs of particular customer groups. |
format |
Article in Journal/Newspaper |
author |
Thrane, Sof Balslev, Lars Friis, Ivar |
spellingShingle |
Thrane, Sof Balslev, Lars Friis, Ivar The embedded construction of price fairness evaluations: a case study of Air Greenland |
author_facet |
Thrane, Sof Balslev, Lars Friis, Ivar |
author_sort |
Thrane, Sof |
title |
The embedded construction of price fairness evaluations: a case study of Air Greenland |
title_short |
The embedded construction of price fairness evaluations: a case study of Air Greenland |
title_full |
The embedded construction of price fairness evaluations: a case study of Air Greenland |
title_fullStr |
The embedded construction of price fairness evaluations: a case study of Air Greenland |
title_full_unstemmed |
The embedded construction of price fairness evaluations: a case study of Air Greenland |
title_sort |
embedded construction of price fairness evaluations: a case study of air greenland |
publisher |
Emerald |
publishDate |
2023 |
url |
http://dx.doi.org/10.1108/aaaj-09-2018-3662 https://www.emerald.com/insight/content/doi/10.1108/AAAJ-09-2018-3662/full/xml https://www.emerald.com/insight/content/doi/10.1108/AAAJ-09-2018-3662/full/html |
geographic |
Greenland |
geographic_facet |
Greenland |
genre |
Greenland |
genre_facet |
Greenland |
op_source |
Accounting, Auditing & Accountability Journal volume 37, issue 1, page 150-175 ISSN 0951-3574 |
op_rights |
https://www.emerald.com/insight/site-policies |
op_doi |
https://doi.org/10.1108/aaaj-09-2018-3662 |
container_title |
Accounting, Auditing & Accountability Journal |
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1801376208640802816 |