Browsing by Author "Norrman, Andreas"
Now showing 1 - 2 of 2
Results Per Page
Sort Options
Item Open Access Revisiting postponement: the importance of cross-functional integration to understand tax implications in global supply chains(Wiley, 2023-05-30) Norrman, Andreas; Prataviera, Lorenzo BrunoAs products and supply chains (SCs) evolve, logisticians must revisit their understanding of postponement. The postponement boundary problem acknowledges that value-adding operations’ timing and location in global SCs are critical decisions, impacted by taxes and government regulations in different jurisdictions. However, when combining hardware and software objects, software’s increasing importance heightens the implications of when and where value is added. Until now, postponement scholars mostly have overlooked fiscal/legal implications, and current research tied to the postponement boundary decision-making phenomenon has not considered hardware and software combination. Moreover, we lack understanding about how to make cross-functional decisions when interrelatedness between the logistics and fiscal/legal domains increases. We used an abductive approach to elaborate and contextualize postponement decision-making for global SCs of product offerings that combine hardware and software objects. A single-case study (with four subcases) was used to explore postponement decisions (and related fiscal and legal implications) and cross-functional integration (CFI) at a global high-tech enterprise. We also elaborated on the contextual drivers of increased postponement boundary complexity to illustrate changes in its decision-making. We also emphasized formalized boundary objects’ importance in enhancing CFI by developing formal steering documents, creating interdependent organizational structures, and aligning trade-offs and outcomes.Item Open Access Who changes what, when and where? elaborating postponement when integrating hardware and software objects in global supply chains(Emerald, 2024-05-16) Prataviera, Lorenzo Bruno; Norrman, AndreasPurpose: The postponement principle concerns defining when and where value is added, usually referring to hardware components for physical products. However, in modern supply chains, software’s importance is increasing, impacting the timing and location of value-adding operations. Lacking insights into software-driven implications for postponement, we aim at elaborating on the postponement principle by contextualizing its evolution when integrating different objects (i.e. hardware and software). Design/methodology/approach: We adopted an abductive approach to elaborate on the existing knowledge with original empirical insights. A single-case study with four subcases allowed us to explore postponement dimensions in the context of a global high-tech enterprise offering products that integrate hardware and software objects. As global supply chains involve multiple jurisdictions with heterogeneous regulations, we also analyzed in depth the emerging fiscal and legal implications. Findings: Besides where and when value is added, the study illustrates that deciding who (i.e. what legal entity) is carrying out what operation on what kind of object is highly important. Moreover, fiscal and legal implications for the various legal entities strongly depend on what operations are executed and in which jurisdiction (where). The study identifies critical interrelationships among postponement dimensions when integrating hardware and software objects, highlighting the importance of understanding and managing their reciprocity with the emerging fiscal and legal risks. Originality/value: We elaborate on the postponement principle by contextualizing its applications when integrating hardware and software objects in global supply chains, which include multiple jurisdictions. By formalizing the impact of the who dimension, the study contributes to developing the interorganizational perspective for postponement. Moreover, it extends the traditional cost perspective for postponement beyond the trade-off between responsiveness and cost-efficiency, suggesting that firms applying global postponement should extend their focus to also examine fiscal and legal risks for all the legal entities involved.