The Embedded Construction of Price Fairness Evaluations: A Case Study of Air Greenland

Sof Thrane*, Lars Balslev, Ivar Friis

*Corresponding author af dette arbejde

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

32 Downloads (Pure)

Abstract

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.
OriginalsprogEngelsk
TidsskriftAccounting, Auditing and Accountability Journal
Vol/bind37
Udgave nummer1
Sider (fra-til)150-175
Antal sider26
ISSN1368-0668
DOI
StatusUdgivet - 2024

Bibliografisk note

Epub ahead of print. Published online: 5 April 2023.

Emneord

  • Pricing
  • Embedded agency
  • Distributive fairness
  • Procedural fairness
  • Peer-induced fairness
  • Strong structuration theory

Citationsformater