Browsing by Author "Justesen, Lise"
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En beretning om forvaltningsrevisionens beretningerJustesen, Lise (København, 2008)[More information][Less information]
Abstract: This dissertation is about state performance auditing in Denmark – a practice that the National Audit Office of Denmark (NAOD) is mandated to undertake. My analysis of performance auditing takes as a starting point the fact that performance auditing is a kind of writing and that one immediate and obvious output of performance auditing consists of written reports. In a sense it could be argued that performance auditing is a particular kind of writing. However, not much research has paid attention to the question of how the writing of audit report is performed in concrete settings. What characterizes such processes? Does it follow certain rules? How are different actors involved? What kinds of effects follow from the writing and how, and to what extent, are the possible effects constrained by the particular kind of writing? The dividing line between the auditors as the writers, the auditee as the object of writing and the public as readers of the message conveyed by the report also seems to be questionable. In the dissertation, I show that in processes where it is difficult to determine in what sense a report is an output or an input and where these processes begin and end, the roles between writing and reading, active and passive may get blurred too. URI: http://hdl.handle.net/10398/7046 Files in this item: 1
lise_justesen.pdf (1.671Mb) -
Or how the natural environment may qualify as a stakeholder in the firm’s business environmentJustesen, Lise; Mouritsen, Jan; Tryggestad, Kjell (Frederiksberg, 2011)[More information][Less information]
Abstract: In its general form, stakeholder theory posits an extension of the ecology. It claims that there are other stakes and interests than those posited by shareholder value theory (Freeman et al. 2004; Jensen and Sandström 2011), and some stakeholder theory proponents argue that the natural environment is also to be considered as a stakeholder (Driscoll and Starik 2004; Norton 2007). It is a positive claim – there are more stakes and interests – and a moral one – we should look towards more interests in order to complete the analysis. With this framing, stakeholder theory seeks to identify stakes and interests which may be difficult but in principle achievable; it also seeks to make analysis of organized activity such as (global) business into a concern with the relative power of stakes and interests. These concerns are highly relevant but they face the barrier that if stakes and interests are positively there, the analysis becomes static and will pay less attention to both the formation and to power-effects of stakes and interest. URI: http://hdl.handle.net/10398/8482 Files in this item: 1
justensen_mouritsen_tryggestad_2011.pdf (382.5Kb)
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