Browsing by Title
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Petersen, Christian; Plenborg, Thomas (København, 2007)[More information][Less information]
Abstract: Adopting a survey approach, our study examines how firms implement impairment test of goodwill. We focus on how firms define and measure the recoverable amount of CGU. The survey includes 58 completed questionnaires representing 73% of the firms on the Copenhagen Stock Exchange that recognise goodwill in the balance sheet. Our survey generally supports that a common practice on impairment tests of goodwill has not yet been established. Based on our analysis it is difficult to determine whether this simply reflects that firms adopt an approach suited to their organisational and economic structures or if it exposes that firms are uncertain as how to apply a standard. The analysis also reveals that some of the methods used when defining a CGU are not in compliance with IAS 36. In addition, we find inconsistencies in the way that firms estimate the recoverable amount. Our analysis should be of interest to a number of parties including firms, financial advisors, auditors, standard setters and users of financial statements. Impairment tests, IAS 36, compliance, goodwill, value in use, valuation techniques. URI: http://hdl.handle.net/10398/6744 Files in this item: 1
wp_2007-02.pdf (371.8Kb) -
an empirical investigation of the drivers of international strategic alliance formationNielsen, Bo B. (, 2002)[More information][Less information]
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Harder, Mie (København, 2008)[More information][Less information]
Abstract: How to motivate knowledge sharing is of crucial importance to many companies. This paper analyzes individual knowledge sharing behavior in a self-determination theory (SDT) perspective. The primary aim is to explore what type of motivation predicts knowledge sharing behavior and how this type of motivation is affected by reward structures and management styles in organizations. The paper builds on survey and interview data from a pilot case study and provides statistical evidence of a strong positive relationship between autonomous motivation and knowledge sharing behavior. Furthermore, tangible rewards are found to correlate negatively with autonomous motivation for knowledge sharing. The more employees perceive knowledge sharing to lead to tangible rewards, the less they are autonomously motivated to share. On the other hand, a management style supportive of employees’ needs for autonomy is found to promote autonomous motivation for knowledge sharing. URI: http://hdl.handle.net/10398/7483 Files in this item: 1
smg wp 2008-06.pdf (533.4Kb) -
Geisler Asmussen, Christian; Pedersen, Torben; Petersen, Bent (København, 2005)[More information][Less information]
Abstract: The IB literature informs us of several ways to measure firms’ degree of internationalization. In this paper we make the argument that in fact none of the existing indices really measure firms’ degree of "global specialization", that is, to what extent their allocation of resources is multidomestic or global. As argued, all the existing measures may gauge a purely multidomestic firm as having a high degree of internationalization, whereas a truly global firm may be ranked low. In order to remedy this we introduce a complementary index measuring how firms are configuring their value chains – whether they are replicating value chain activities from country to country or locating them in globally specialized units in order to exploit an international division of labor. In addition to mathematical modeling and numerical examples, we examine the relevance of the new index of global specialization on data of Danish MNCs by looking at the correlation between the new global specialization index and existing indices of firms’ degree of internationalization. We find that the index is able to identify a distinct group of firms with significantly higher degrees of global value chain configuration. Key words: Internationalization, value chain, global configuration. JEL Codes: F02, F23, L22, L23 URI: http://hdl.handle.net/10398/7480 Files in this item: 1
cbs forskningsindberetning smg 27.pdf (650.3Kb) -
[More information][Less information]
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Hvass, Kristian Anders (København, 2005)[More information][Less information]
Abstract: The initial appearance of U.S. low-cost carriers forced incumbents to create new forms of competitive advantage. These were successful hindrances for nearly two decades. Concurrently, incumbents in Europe implemented similar tools, although within a regulated market. However, Europe's low-cost airlines were more successful and had a greater initial impact in their early years than their U.S. compatriots. This paper will attempt to highlight some of the differences between the two markets and explain why European low-cost airlines had more advantages following their market deregulation and sidestepped traditional carriers’ competitive advantages. URI: http://hdl.handle.net/10398/6632 Files in this item: 1
working paper 1 airline focus.pdf (532.5Kb) -
A longitudinal study of the adoption of online interactive and social media by luxury fashion brandsHansen, Rina (Turku, 2011)[More information][Less information]
Abstract: Most luxury fashion brands have yet to develop a clear and focused integrated online strategy, as they have struggled with the dilemma of interacting with fans and customers online. We observed how 35 luxury fashion brands utilized social and interactive online technologies since 2006 by formulating a framework for assessing fashion websites and brand controlled social media sites. Our findings illustrate that the observed luxury brands have increased their adoption of social and interactive digital technologies since 2006, and that with the help of Web 2.0 technologies fashion brands can create an immersing and innovative environment online.The findings also have relevance for practitioners, as the developed 8C framework can function as a checklist for fashion brand website creation. URI: http://hdl.handle.net/10398/8528 Files in this item: 1
Rina_Hansen_2011_1.pdf (1.281Mb) -
Gammelgård, Jens (København, 1999)[More information][Less information]
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Bjørn-Andersen, Niels (Oman, 2011)[More information][Less information]
Abstract: IT1 is likely to be as important to the way companies will organize in the future as electricity was to the industrial revolution. IT will revolutionize entire industries and markets. IT will create new types of organizations that will surpass and outsmart traditional organizations. This has been predicted for more than a decade. But now it is happening especially in the music, newspaper and publishing industries, and shall see it even more pronounced in these sectors in the future. But it will not be limited to these industries; it will influence all types of industry and government organizations. Already today, we see many examples of innovative organizational designs, enhancing organizational effectiveness and competitiveness. The paper will briefly discuss the potential of future IT developments, and will proceed to give a short theoretical background for why we see a growth in IT-facilitated new organizational forms. A couple of interesting organizational design will be mentioned, before we proceed to making the argument that any business process in principle may be reengineered, centralized or outsourced in one way or other. Interesting examples will be presented. We suggest that future IT will have such a profound impact on organizational structure going far beyond the traditional ‘virtual organization’ that it calls for a new organizational concept, which we have chosen to label the “Ambient Organization’. URI: http://hdl.handle.net/10398/8428 Files in this item: 1
NB_Andersen.pdf (396.8Kb) -
a literature study and a preliminary modelBøge Sørensen, Lars (København, 2004)[More information][Less information]
Abstract: Keywords Supply Chain Management, Risk Management, Supply Chain Risk Management Abstract To comply with Supply Chain Management dogma companies have cut their inventories to a minimum, lead times have been shortened, new suppliers have been chosen and the customer portfolio has been reduced. All of these activities impose a great deal of risk on the firms, jeopardizing the survival of entire supply chains. In this article the author intends to investigate and document the use and meaning of Risk and Uncertainty within journals publishing material on Supply Chain Management and Logistics. Subsequently suggestions for further research are proposed – the integration of Risk Management into the discipline of Supply Chain Design. URI: http://hdl.handle.net/10398/6296 Files in this item: 1
wp2004-02.pdf (19.19Mb) -
An Assessment and Possible Ways ForwardSarker, Suprateek; Chatterjee, Sutirtha; Xiao, Xiao (Frederiksberg, 2013)[More information][Less information]
Abstract: This paper seeks to offer an assessment regarding the extent to which we, as IS academics, have been faithful to sociotechnical paradigm, often considered as a fundamental guiding frame for the discipline. As a first step, the paper identifies eight ways in which the technical and the social are featured in the IS literature. Having done so, the paper provides a critical commentary on whether, and in what sense, we have been true to the sociotechnical framework. Finally, the paper offers some ideas for the IS community to reflect on regarding how to move forward with respect to sociotechnical framing of IS research. URI: http://hdl.handle.net/10398/8824 Files in this item: 1
Xiao.pdf (597.5Kb) -
Hallin, Carina Antonia; Juul Andersen, Torben; Ooi, Can Seng (Frederiksberg, 2014)[More information][Less information]
Abstract: We outline a strategic response capability framework drawing on cognitive neuroscience to explain stakeholder sensing and anticipations as essential input to environmental analysis. Stakeholders receive stimuli from ongoing interactions with the firm and thereby sense current environmental changes and form anticipations about future performance that provide early signals about needs for proactive strategic responses. Based on insights from literatures on cognitive neuroscience, marketing and strategy we develop a strategic response capability model driven by stakeholder sensing and anticipations with associated propositions. We discuss the implications of the proposed framework and suggest future research venues to further uncover the microfoundations of the firm’s strategic response capability. URI: http://hdl.handle.net/10398/9007 Files in this item: 1
Hallin_Juul Andersen_Ooi.pdf (422.9Kb) -
Laursen, Keld (Frederiksberg, 1998)[More information][Less information]
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The Case of DenmarkMoberg, Kåre; Vestergaard, Lene; Jørgensen, Casper; Markussen, Elisabeth; Hakverdyan, Sose (Frederiksberg, 2013)[More information][Less information]
Abstract: In this book chapter we describe how Denmark’s eight universities have developed their supply of entrepreneurship education during the past three years. The governmental initiatives that aim to promote entrepreneurial universities, and the Danish context, are presented and related to this development. An assessment model of entrepreneurship education which includes the wide scope of dimensions important to education in the topic, such as content dimensions, stages in the entrepreneurial project and pedagogical dimensions is presented. By applying this model we have been able to analyse the strengths and weaknesses in the supply of entrepreneurship education at the eight universities. The results show that the Danish universities have developed well regarding entrepreneurship education, especially on the pedagogical dimensions which means that more courses are becoming through and for entrepreneurship, rather than about entrepreneurship. The dominance of universities with business schools do, however, suggest that entrepreneurship education in Denmark is far from reaching maturity. Our results also suggest that it is important to focus on how to sustain the supply of entrepreneurship education rather than just invest in new course development. URI: http://hdl.handle.net/10398/8658 Files in this item: 1
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An Ethnography of a Juried Ceramic Art Exhibition in JapanMoeran, Brian (Frederiksberg, 2012)[More information][Less information]
Abstract: This article discusses the social processes among members of a panel of jurors required to award a major prize to one of the submissions to a national ceramics exhibition in Japan. Uniquely based on participant observation-style fieldwork, the article details the voting procedures and (inconclusive) results, before analysing why one particular potter’s submission was selected for the Princess Chichibu Cup. It shows how social relations, rather than aesthetic taste, influenced the final choice, since jury members operated according to an informal pecking order that depended on pre-existing networks and reputations, themselves determined by seniority and age. The fact that judges did not overtly resort to aesthetic criteria when making their evaluations meant that they considered each submission in relation to other submissions, rather than on their own particular merits. They thus ended up comparing ‘incommensurate flaws’, rather than making a selection according to agreed ‘merit’. And yet ‘meritocratic principles’ seem to prevail in the longer term cumulative recognition of potters who are awarded prizes at such exhibitions. URI: http://hdl.handle.net/10398/8510 Files in this item: 1
Brian_Moeran_2012.pdf (266.7Kb) -
Developing expertise through multiple alliance management practicesHeimeriks, Koen H.; Reuer, Jeffrey J. (København, 2006)[More information][Less information]
Abstract: JEL classification: L14 URI: http://hdl.handle.net/10398/7421 Files in this item: 1
cbs forskningsindberetning smg 66.pdf (279.2Kb) -
Applying dialogism in social science researchOoi, Can-Seng (Frederiksberg, 2013)[More information][Less information]
Abstract: Bakhtin was a literary theorist and was the widely acknowledged father of dialogism. This working paper shows how Bakhtin and dialogism can be used to capture complexity, ambivalence and ambiguity in the social world. In following the spirit of dialogism, I will refer to my own research experiences in tourism and art worlds, through which I will reveal my own inclinations – which can be read as biases – in my research knowledge production. Through the concept of genre, heteroglossia, polyphony and carnivalesque, dialogism allows social science researchers to identify and structure the forces of order and disruption in society. There are methodological consequences if one is to follow dialogism. Besides having to get deep into the empirical field, dialogism challenges by raising questions on the manner we collect data, the extent to which we can present a holistic analysis, the ways to engage alternative analytical interpretations and the approach to address a researcher’s own biases. URI: http://hdl.handle.net/10398/8672 Files in this item: 1
CLCS WP Ooi.pdf (94.05Kb) -
Nørager, Michael (Frederiksberg, 2009)[More information][Less information]
Abstract: Denne afhandling er indgivet til ph.d. bedømmelse under forskerskolen Viden og Ledelse ved Institut for Ledelse, Politik og Filosofi på Copenhagen Business School. Afhandlingen tager udgangspunkt i danske små og mellemstore virksomheders udfordringer i at tilpasse sig omverdenens uophørlige forandringer. En aktuel udfordring og måde at overleve på for disse virksomheder er at være innovative. Undersøgelser i 2004 pegede på, at cirka 50% af alle danske små og mellemstore virksomheder ikke var innovative. Præcis der udkrystalliserede mit forskningsspørgsmål sig, som er: Hvordan leder man små og mellemstore virksomheder fra at være ikke-innovative til at blive innovative? Organisationsteorien er leveringsdygtig i mange bud på en løsning til dette problem. Gennem litteraturstudier og målrettede udvælgelseskriterier valgte jeg at analysere problemstillingen ud fra 4 organisationsteoretiske perspektiver, nemlig ledelse, HRM, strategi og netværksrelationer. Den forskningsbaserede empiriske undersøgelse af 5 casevirksomheder viste, at en succesfuld transformation handler om at udvikle en ledelse, der skaber gode rammer for at medarbejderne kan lede og udvikle sig selv gennem arbejde med viden og ny indsigt. Det bør støttes af en stram styring på de mål og ressourcer, der er afsat. Det er ligeledes vigtigt, at HRM perspektivet tager udgangspunkt i at se medarbejderne, som nogen der indeholder et stort potentiale som de gerne benytter til at udvikle virksomheden, hvis de bliver motiveret og udfordret. Disse HRM aktiviteter bør ses i tæt sammenhæng med virksomhedens strategi. En strategi, der i øvrigt bør være nedskrevet, fokuseret på innovative tiltag og tydelig kommunikeret ud i organisationen. Endelig bør små og mellemstore virksomheder, der ønsker at transformere sig til en innovativ position være aktive i netværksrelationer med alle typer af relevante interessenter. Mine analyser af de data der relaterer sig forskningsprojektet viste, at 2 af virksomhederne have gennemgået en transformationsproces, der bragte dem fuldbyrdet ind i en ny ligevægtsposition baseret på innovation. 2 virksomheder var tydeligt i gang med en transformation, men var ikke nået til en ny ligevægtssituation i forhold til at innovative. Den sidste virksomhed var opdelt på den måde, at virksomheden var langt fra transformeret i retning af det innovative, hvorimod virksomhedens produktudviklingsafdeling bar tydelig præg af en sådan ligevægt i forhold til den innovative position. I en længere periode anså jeg disse resultater for være noget spredte i den forstand, at der faktisk var en 50-50 fordeling mellem virksomheder der bekræftede mine antagelser, og virksomheder der ikke bekræftede mine antagelser. Jeg var faktisk begyndt at skrive konklusionen, da jeg pludselig så problemstillingen og mine data forene sig på en ny måde. Det var endda en måde, der let og entydigt forklarede situationen i alle 5 casevirksomheder, og som bidrager til ny viden på feltet. Det, der styrer små og mellemstore virksomheders transformation generelt (ikke kun mod innovation), er det som ledelsen og medarbejderne adresserer som virksomhedens hovedproblem. Hvis ledere og medarbejdere anser det at udvikle produkter eller processer som det vigtigste problem, vil det få stor indflydelse på ledelse, HRM, strategi og netværksrelationer, og disse områder vil tilpasse sig og støtte op om skabelsen af en innovativ ligevægtssituation. Hvis ledere og medarbejdere anser optimering af produktionen eller administrationen som det vigtigste problem, så vil det ligeledes få stor indflydelse på ledelse, HRM, strategi og netværksrelationer, som i dette tilfælde vil udvikle sig mod en ikke-innovativ ligevægtssituation. URI: http://hdl.handle.net/10398/7831 Files in this item: 1
Michael_Nørager.pdf (3.459Mb) -
an empirical analysisPetersen, Christian; Plenborg, Thomas (København, 2007)[More information][Less information]
Abstract: Fair value accounting has become predominant in accounting as a vast number of IAS/IFRS standards are based on fair value accounting, including IAS 36 Impairment of assets. Fair value accounting for goodwill is technically challenging, since market prices are not observable. Thus, valuation technologies must be applied in order to test goodwill for impairment. While prior research on goodwill has concentrated on either the (dis)advantages for each accounting procedure for goodwill or examined the value relevance of goodwill (amortization) and goodwill write-offs, little effort has been devoted to the technical problems in the implementation of IAS 36. However, recent research on the topic document that firms commit a variety of errors in applying IAS 36 (Petersen and Plenborg, 2007). We examine firm characteristics that might explain the frequency of errors that firms commit in applying impairment tests. Our findings suggest that at least two factors might explain why errors are present – the lack of an impairment manual and not involving employees with rigorous experience in firm valuation. Our research, which might be seen as the fist step toward guidelines in applying technically challenging accounting standards, should be of interest to firms, auditors and standard setters. URI: http://hdl.handle.net/10398/6749 Files in this item: 1
wp_2007-04.pdf (293.7Kb) -
Lyck, Lise (Frederiksberg, 2012)[More information][Less information]
Abstract: This article presents core questions and problems related to the role of culture in society, to culture policy and it outlines some instruments, models and practices that can be applied to promote culture. The intention of the article is to function as a platform for discussion of the role of culture in the society and of financing cultural activities. As this is a big field to cover this article intends to only focus on core questions and on outlining drafts for solutions: In other words the purpose of the article is to function as an appetizer and as a driver for discussion of dealing with culture activities in the public and the private sector, looking at it from an EU perspective, national perspective and a regional/local perspective. An additional purpose is to focus on the field seen in relation to economic business cycles with special attention to recession and economic and financial downturn developments. URI: http://hdl.handle.net/10398/8478 Files in this item: 1
Lyck_2012_4.pdf (61.08Kb)