Inventory Routing - A Strategic Management Accounting Perspective

This dissertation develops a strategic management accounting perspective of inventory routing. The thesis studies the drivers of cost efficiency gains by identifying the role of the underlying cost structure, demand, information sharing, forecasting accuracy, service levels, vehicle fleet, planning horizon and other strategic factors as well as the interaction effects among these factors with respect to performance outcomes. The task is to enhance the knowledge of the strategic situations that favor the implementation of inventory routing systems, understanding cause-and-effect relationships, linkages and gaining a holistic view of the value proposition of inventory routing. The thesis applies an exploratory case study design, which is based on normative quantitative empirical research using optimization, simulation and factor analysis. Data and results are drawn from a real world application to cash supply chains. The first research paper shows that performance gains require a common cost component and cannot be explained by simple linear or affine cost structures. Inventory management and distribution decisions become separable in the absence of a set-dependent cost structure, and neither economies of scope nor coordination problems are present in this case. The second research paper analyzes whether information sharing improves the overall forecasting accuracy. Analysis suggests that the potential for information sharing is limited to coordination of replenishments and that central information do not yield more accurate forecasts based on joint forecasting. The third research paper develops a novel formulation of the stochastic inventory routing model that accounts for minimal service levels and forecasting accuracy. The developed model allows studying the interaction of minimal service levels and forecasting accuracy with the underlying cost structure in inventory routing. Interestingly, results show that the factors minimal service level and forecasting accuracy are not statistically significant, and subsequently not relevant for the strategic decision problem to introduce inventory routing, or in other words, to effectively internalize inventory management and distribution decisions at the supplier. Consequently the main contribution of this thesis is the result that cost benefits of inventory routing are derived from the joint decision model that accounts for the underlying set-dependent cost structure rather than the level of information sharing. This result suggests that the value of information sharing of demand and inventory data is likely to be overstated in prior literature. In other words, cost benefits of inventory routing are primarily determined by the cost structure (i.e. level of fixed costs and transportation costs) rather than the level of information sharing, joint forecasting, forecasting accuracy or service levels.

Struggles Over Legitimacy in Global Organizational Restructuring: A Rhetorical Perspective on Legitimation Strategies and Dynamics in a Shutdown Case

Critical organization scholars have focused increasing attention on industrial and organizational restructurings such as shutdown decisions. However, little is known about the rhetorical strategies used to legitimate or resist plant closures in organizational negotiations. In this article, we draw from New Rhetoric to analyze rhetorical struggles, strategies and dynamics in unfolding organizational negotiations. We focus on the shutdown of the bus body unit of the Sweden-based Volvo Bus Corporation in Finland. We distinguish five types of rhetorical legitimation strategies and dynamics. These include the three classical dynamics of logos (rational arguments), pathos (emotional moral arguments), and ethos (authority-based arguments), but also autopoiesis (autopoietic narratives), and cosmos (cosmological constructions). Our analysis contributes to previous studies on organizational restructuring by providing a more nuanced understanding of how contemporary industrial closures are legitimated and resisted in organizational negotiations. This study also increases theoretical understanding of the role of rhetoric in legitimation more generally.

Notions of Nation : A Critical Discursive Psychology perspective on the Isle of Man

At the the heart of this study can be seen the dual concern of how the nation is represented as a categorical entity and how this is put to use in everyday social interactions.This can be seen as a reaction to the general approach to categorisation and identity functions that tend to be reified and essentialized within the social sciences. The empirical focus of this study is the Isle of Man, a crown dependency situated geographically central within the British Isles while remaining political outside the United Kingdom. The choice of this site was chosen explicitly as ‘notions of nation’ expressed on the island can be seen as being contested and ephemerally unstable. To get at these ‘notions of nation’ is was necessary to choose specific theoretical tools that were able to capture the wider cultural and representational domain while being capable of addressing the nuanced and functional aspects of interaction. As such, the main theoretical perspective used within this study was that of critical discursive psychology which incorporates the specific theoretical tools interpretative repertoires, ideological dilemmas and subject positions. To supplement these tools, a discursive approach to place was taken in tandem to address the form and function of place attached to nationhood. Two methods of data collection were utilized, that of computer mediated communication and acquaintance interviews. From the data a number of interpretative repertoires were proposed, namely being, essential rights, economic worth, heritage claims, conflict orientation, people-as-nation and place-as-nation. Attached to such interpretative repertoires were the ideological dilemmas region vs. country, people vs. place and individualism vs. collectivism. The subject positions found are much more difficult to condense, but the most significant ones were gender, age and parentage. The final focus of the study, that of place, was shown to be more than just an unreflected on ‘container’ of people but was significant in terms of the rhetorical construction of such places for how people saw themselves and the discursive function of the particular interaction. As such, certain forms of place construction included size, community, temporal, economic, safety, political and recognition. A number of conclusions were drawn from the above which included, that when looking at nation categories we should take into account the specific meanings that people attach to such concepts and to be aware of the particular uses they are put to in interaction. Also, that it is impossible to separate concepts neatly, but it is necessary to be aware of the intersection where concepts cross, and clash, when looking at nationhood.

Shifting the perspective after the patient's response to an interpretation

Psychoanalytic interpretation is normally understood as a sequence of two utterances: the analyst gives an interpretation and the patient responds to it. This paper suggests that, in the interpretative sequence, there is also a third utterance where psychoanalytic work takes place. This third interpretative turn involves the analyst’s action after the patient’s response to the interpretation. Using conversation analysis as method in the examination of audio-recorded psychoanalytic sessions, the paper will explicate the psychoanalytic work that gets done in third interpretative turns. Through it, the analyst takes a stance towards the patient’s understandings of the interpretation, which are shown in the patient’s response to the interpretation. The third interpretative turns on one hand ratify and accept the patient’s understandings, but, in addition to that, they also introduce a shift of perspective relative to them. In most cases, the shift of perspective is implicit but sometimes it is made explicit. The shifts of perspective bring to the foreground aspects or implications of the interpretation that were not incorporated in the patient’s response. They recast the description of the patient’s experience by showing new layers or more emotional intensity in it. The results are discussed in the light of Faimberg’s concept of listening to listening and Schlesinger’s concept of follow-up interpretation.