会计、“利益的艺术”和“好的代言人”:高级奢侈品行业的创新(1959-1979)

IF 0.8 Q4 BUSINESS
Massimo Sargiacomo
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引用次数: 4

摘要

本研究以标志性品牌Brioni为例,探讨了高端奢侈品行业采用技术创新,以及会计、管理和组织创新实践的兴起。在先前关于创新和定制历史的文献基础上,我们对1959-1979年的搬迁、技术创新和生产转型进行了社会技术分析。在这一时期——被时尚历史学家回忆为充满技术、生产和工艺创新的时期——该公司通过采用和调整从其他地方引进的技术,并由数百名当地裁缝和女裁缝与外部外国培训师协同工作,建立了一条围绕需求拉动产品定制战略的生产-消费链。我们认为,持续的“互动艺术”,即持续的技术、产品和工艺创新,是由一个“明智选择的代言人”团队推动的,他们帮助将公司政策转化为实践,从而扩大了生产,控制了成本,缩短了制造周期,提高了质量。社会技术调查说明了创新会计和劳动实践的兴起和传播对不同口味、大小和几何形状的客户所起的关键作用。与此相关的是,该研究强调了绩效管理和质量信息系统的新架构的建立,与不断变化的会计实践相结合,帮助Brioni在观察的二十年中保持了成功。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting, the ‘Art of Interessment’ and the ‘Good Spokesperson’: innovation in action in luxury high fashion (1959–1979)
ABSTRACT This study investigates the adoption of technological innovation, as well as the rise of accounting, management and organisational innovative practices in the luxury high-fashion industry, basing our analysis on the iconic brand Brioni. Grounded in the prior literature on the history of innovation and customisation, we develop a socio-technical analysis of the relocations, technology innovations and production transformations in 1959–1979. In this period – recalled by fashion historians as full of technical, production and process innovations – the company built a production-consumption chain organised around the strategy of demand-pull product customisation, by adopting and adapting technologies imported from elsewhere, and deployed by the work of hundreds of local tailors and seamstresses in tandem with external foreign trainers. We argue that the continuous ‘Art of Interessment’, which sustained technological, product and process innovations, was promoted by a team of ‘judiciously chosen Spokespersons’, who helped to translate company policy into practice, thus expanding production, controlling costs, reducing the manufacturing cycle and improving quality. The socio-technical investigation illustrates the pivotal role played by the rise and spread of innovative accounting and labour practices for customers of variable taste, size and geometry. In a related manner, the study highlights the building of a new architecture of performance management and quality information systems which, in tandem with changing accounting practices, helped to sustain Brioni's success across the observed two decades.
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来源期刊
CiteScore
1.20
自引率
16.70%
发文量
9
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