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Freedom, Art, PowerMunar, Ana Maria; Pernecky, Tomas; Vahr, Thea; Copenhagen Business School. CBS; Institut for International Økonomi og Virksomhedsledelse; INT; Department of International Economics and Management; INT (Frederiksberg, 2015)[Flere oplysninger][Færre oplysninger]
Resume: Following the noted success of the 1st international conference on postdisciplinary approaches to tourism studies (held in Neuchatel, Switzerland, 19-22 June, 2013), we are happy to welcome you to the 2nd Tourism Postdisciplinarity Conference. Postdisciplinarity surpasses the boundaries of disciplinary thinking and opens up the possibility to question the established phenomena – touristic or otherwise – we take for granted. It does not claim that disciplinarity is essentially wrong, but it shows that disciplinary silos limit our capacity to make sense of the world and aims to make the subject of study less embedded in that system of thought. Postdisciplinarity is an epistemological endeavour that speaks of knowledge production and the ways in which the world of physical and social phenomena can be known. It is also an ontological discourse as it concerns what we call ‘tourism’. Postdisciplinarity, as we see it, is an invitation to various interpretations, critical analysis, and creative problem solving. It extends to questioning conventional norms and processes of knowledge production, as well as challenging the environments that confine the scope and limits of what is possible, relevant, desirable and even credible. URI: http://hdl.handle.net/10398/9260 Filer i denne post: 1
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Pedersen, Torben (Frederiksberg, 2009)[Flere oplysninger][Færre oplysninger]
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Rukanova, Boriana; van Stijn, Eveline; Zinner Henriksen, Helle; Baida, Ziv; Tan, Yao-Hua (København, 2006)[Flere oplysninger][Færre oplysninger]
Resume: A major challenge for European governments is solving the dilemma of increasing security and control of international trade, while at the same time reducing the administrative overhead carried by commercial and public administration organizations. Process redesign and use of ICT are widely perceived as key components of a solution. Thus, we see that many ICT-driven change efforts have taken and continue to take place under the header of eGovernment. These changes are not always successful, however, and not yet wellunderstood. In this article, we provide an interpretive longitudinal account of the strategic IS efforts at the Dutch Tax and Customs Administration (DTCA). Instead of focusing on IS that supports the government itself or the relations between governments and citizens, we seek to contribute to the sparse literature that is specifically directed at the interactions between EU initiatives in eGovernment, national governments, and businesses. By providing a narrative of DTCA that spans multiple levels and multiple time frames, we seek to explore eGovernment developments from the 1960s to now. We discuss our findings by examining the changes at DTCA building primarily on Van de Ven & Poole's (1995) work "Explaining development and change in organizations" in which they describe four "motors of change" – life cycle, teleology, dialectics, and evolution – and we combine it with some of Pettigrew's ideas on change. This combinatory theory offers a way of thinking about the occurrence of change in a dynamic context, both for researchers and practitioners. A key implication is that the theory is not only useful retrospectively, but can also be used to identify "running motors" and as such, awareness of the complexities and dynamics of these change processes can provide an impetus for managers and action researchers to identify challenges and opportunities to influence change. Keywords: eGovernment, eCustoms, regulation, organizational change, longitudinal, historical, interpretive URI: http://hdl.handle.net/10398/6449 Filer i denne post: 1
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Hoogendoorn, Sander; Parker, Simon C.; Van Praag, Mirjam (Amsterdam, 2014)[Flere oplysninger][Færre oplysninger]
Resume: What is the effect of dispersed levels of cognitive ability of members of a (business) team on their team's performance? This paper reports the results of a field experiment in which 573 students in 49 teams start up and manage real companies under identical circumstances. We ensured exogenous variation in - otherwise random - team composition by assigning students to teams based on their measured cognitive abilities (Raven test). Each team performs a variety of tasks, often involving complex decision making. The key result of the experiment is that the performance of business teams first increases and then decreases with ability dispersion. We seek to understand this finding by developing a model in which team members of different ability levels form sub-teams with other team members with similar ability levels to specialize in different productive tasks. Diversity spreads production over different tasks in order to escape diminishing marginal returns under specialization. The model comes with a boundary condition: our experimental finding is most likely to emerge in settings where different tasks exhibit moderate differences in their productive contributions to total output. URI: http://hdl.handle.net/10398/8963 Filer i denne post: 1
Hoogendoorn Parker Van Praag.pdf (1.076Mb) -
Evidence from Survival Rates in a Natural ExperimentAndersen, Steffen; Meisner Nielsen, Kasper (Frederiksberg, 2012)[Flere oplysninger][Færre oplysninger]
Resume: We use a natural experiment in Denmark to test the hypothesis that aspiring entrepreneurs face financial constraints because of low entrepreneurial quality. We identify 304 constrained entrepreneurs who start a business after receiving windfall wealth and examine the performance of these marginal entrepreneurs. We find that constrained entrepreneurs have significantly lower survival rates and lower profits when compared with a matched sample of unconstrained entrepreneurs. These results are consistent with the hypothesis that the marginal entrepreneur is of low quality. URI: http://hdl.handle.net/10398/8499 Filer i denne post: 1
Andersen_MeisnerNielsen.pdf (402.7Kb) -
Foley, Kelly; Gallipoli, Giovanni; Green, David (Bristol, 2010)[Flere oplysninger][Færre oplysninger]
Resume: We use a large, rich Canadian micro-level dataset to examine the channels through which family socio-economic status and unobservable characteristics a ect children's decisions to drop out of high school. First, we document the strength of observable socio-economic factors: our data suggest that teenage boys with two parents who are themselves high school dropouts have a 16% chance of dropping out, compared to a dropout rate of less than 1% for boys whose parents both have a university degree. We examine the channels through which this socio-economic gradient arises using an extended version of the factor model set out in Carneiro, Hansen, and Heckman (2003). Speci cally, we consider the impact of cognitive and non-cognitive ability and the value that parents place on education. Our results support three main conclusions. First, cognitive ability at age 15 has a substantial impact on dropping out. Second, parental valuation of education has an impact of approximately the same size as cognitive ability e ects for medium and low ability teenagers. A low ability teenager has a probability of dropping out of approximately .03 if his parents place a high value on education but .36 if their education valuation is low. Third, parental education has no direct e ect on dropping out once we control for ability and parental valuation of education. Our results point to the importance of whatever determines ability at age 15 (including, potentially, early childhood interventions) and of parental valuation of education during the teenage years. We also make a small methodological contribution by extending the standard factor based estimator to allow a non-linear relationship between the factors and a covariate of interest. We show that allowing for non-linearities has a substantial impact on estimated e ects. URI: http://hdl.handle.net/10398/8582 Filer i denne post: 1
Foley_2009.pdf (369.2Kb) -
How To Realize Its Potential in the Organization FieldVolberda, Henk W.; Foss, Nicolai J.; Lyles, Marjorie A. (Frederiksberg, 2009)[Flere oplysninger][Færre oplysninger]
Resume: The purpose of this Perspective Paper is to advance understanding of absorptive capacity, its underlying dimensions, its multi-level antecedents, its impact on firm performance and the contextual factors that affect absorptive capacity. Nineteen years after the Cohen and Levinthal 1990 paper, the field is characterized by a wide array of theoretical perspectives and a wealth of empirical evidence. In this paper, we first review these underlying theories and empirical studies of absorptive capacity. Given the size and diversity of the absorptive capacity literature, we subsequently map the existing terrain of research through a bibliometric analysis. The resulting bibliometric cartography shows the major discrepancies in the organization field, namely that (1) most attention so far has been focused on the tangible outcomes of absorptive capacity; (2) organizational design and individual level antecedents have been relatively neglected in the absorptive capacity literature; and (3) the emergence of absorptive capacity from the actions and interactions of individual, organizational and inter-organizational antecedents remains unclear. Building on the bibliometric analysis, we develop an integrative model that identifies the multi-level antecedents, process dimensions, and outcomes of absorptive capacity as well as the contextual factors that affect absorptive capacity. We argue that realizing the potential of the absorptive capacity concept requires more research that shows how “micro antecedents” and “macroantecedents” influence future outcomes such as competitive advantage, innovation, and firm performance. In particular, we identify conceptual gaps that may guide future research to fully exploit the absorptive capacity concept in the organization field and to explore future fruitful extensions of the concept. URI: http://hdl.handle.net/10398/7955 Filer i denne post: 1
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Hector Estrup og økonomisk metodologiFoss, Nikolai J. (København, 2003)[Flere oplysninger][Færre oplysninger]
Resume: Med udgangspunkt i debatten mellem Hector Estrup og Hans Keiding i Nationaløkonomisk Tidsskrift (1986) diskuteres centrale aspekter af økonomisk metode og metodologi, specielt hvordan økonomer mener at der kan etableres kontakt mellem modeller og virkelighed, og hvilke implikationer dét har for vurderingen af teorier i økonomi (dvs. økonomisk metodologi). URI: http://hdl.handle.net/10398/6312 Filer i denne post: 1
wp14-2003njf.pdf (258.7Kb) -
a preliminary assessmentFrederiksen, Frode; Husted, Kenneth (København, 2002)[Flere oplysninger][Færre oplysninger]
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Andersson, Bo; Henningsson, Stefan (Springer, 2011/2012)[Flere oplysninger][Færre oplysninger]
Resume: The recent years of rapid development of mobile technologies creates opportunities for new user-groups in the mobile workforce to take advantage of information systems (IS). However, to apprehend and harness these opportunities for mobile IS it is crucial to fully understand the user group and the mobile technology. In this paper we deductively, from previous research on aspects on mobility, synthesize a tentative analytical framework capturing factors accentuated in mobile IS design. We evaluate the framework based on criteria of completeness, distinctiveness, and simplicity. Eventually, these two steps develop the framework towards a theoretical contribution as theory for describing handheld computing from a designer’s perspective. Thirteen semi-structured interviews were made and the tentative framework was elaborated and confirmed. URI: http://hdl.handle.net/10398/8633 Filer i denne post: 1
Andersson_Henningsson_2011.pdf (358.7Kb) -
Comparing Digital Piracy and Legal Modes for Film and MusicVeitch, Robert (Frederiksberg, 2013)[Flere oplysninger][Færre oplysninger]
Resume: The emergence of the Internet in the late 20th century and its continued prominence after the year 2000 have created challenges and opportunities for firms and scholars alike. For firms, information technologies (IT) have facilitated access to foreign markets but exposed them to new forms of competition, both commercial and non-commercial, which have undermined their successes. For scholars, the new contexts created by IT have enabled new forms of behaviour not well explained by existing theory. Confronted by these developments, firms attempted to maintain their business models, while scholars applied established theories to explain and predict decisions and behaviour in the new digital landscape. The emergence of widespread digital film and music piracy facilitated by the Internet provides an example of how existing models are often insufficient to explain behaviours enabled by new technologies. Scholars seeking to explain and predict digital piracy have drawn on theories from across the social sciences to inform their investigations into the phenomenon. While these investigations have revealed important insights into the antecedents of digital piracy, the research literature is limited in three key ways. It is theoretically fragmented. It has largely decontextualised digital piracy by not examining how it occurs in relation to legal access. It has underemphasised factors that vary from title-to-title. This project integrates the key streams of piracy research, namely the research informed by social psychology, criminology, business ethics, marketing and economics, and presents a model that addresses the key limitations in the literature. The model was examined over three successive empirical investigations conducted between the autumn of 2010 and the spring of 2012, drawing on samples of university students and consumers in Denmark. The findings from the investigations emphasise the value of an integrated model that contextualises piracy and includes product-title factors. The model explains more variance in access decisions than the models previously offered in the literature. The empirical findings of the research conducted for the project indicate the importance of product-title factors, namely price perceptions, legal availability, and desirability, in addition to access-mode factors such as subjective norms, ethical judgements, and quality risks. The research contributes to the literature on digital piracy in information systems (IS) by emphasising the importance of producttitle factors in individuals' access decisions. Furthermore, it demonstrates the value of using an integrated theoretical model in IS research, when a variety of potential explanations are offered for behaviour. URI: http://hdl.handle.net/10398/8879 Filer i denne post: 1
Robert_W_D_Veitch_Online_version.pdf (1.791Mb) -
The Social Life of a Customer Survey in HealthcarePflueger, Dane (Frederiksberg, 2015)[Flere oplysninger][Færre oplysninger]
Resume: The customer survey has become increasingly central to accounting and accountability as pressures to make organizations and professionals more responsive to their customers has intensified over the past twenty years. Yet, the significance and effects of the addition of the survey technology and technique to practices of accounting has hitherto been overlooked. This paper begins to close this research gap by investigating what happens on and around the survey to remake it as central to accounting in healthcare. This paper shows the activities to account for the customer and to make organizations and professionals accountable to her through the survey to involve the ‘remanagerialization of the patient’—that is, the recreation of the patient as a customer with “experiences” uniquely capable of allowing healthcare providers to achieve distinctive managerial ends. This paper also shows these processes to involve the ‘sequestration of customer experience’. Accounting comes to express the customer’s view, and the customer’s view becomes an expression of accounting. This connectivity provides an ontological security and a moral vacuity: it at once establishes control over the experiences of customers and at the same time removes the full breadth of these experiences from organizational life. The intertwining of the survey with accounting, as such, is shown not to entail simply the adoption of a new technology, but rather the wholesale remaking of system to give a voice to the customer and allow her to be heard. Illumination of the processes by which such a system emerged provides insights into accounting change and means of accounting more successfully for customers. URI: http://hdl.handle.net/10398/9211 Filer i denne post: 1
Pflueger.pdf (656.3Kb) -
Controversies in IFRS in the Aftermath of the 2008 Financial CrisisPucci, Richard (Frederiksberg, 2017)[Flere oplysninger][Færre oplysninger]
Resume: This thesis explores the response of the International Accounting Standards Board (IASB) to the 2008 financial crisis. At the onset of the crisis, the international accounting standard on financial instruments, IAS 39, was blamed for exacerbating the ill effects of the economic downturn and significant changes were called for by numerous actors including the G20 and the Financial Stability Forum. The dissertation focuses on the events surrounding the emergency amendments to the standard in October 2008 along with the IASB’s long-term response to the crisis, IFRS 9. Moreover, the project analyzes the IFRS 9 endorsement process in the European Union. Attention is directed towards broadening our awareness of the interplay among diverse actors in the revision of international accounting standards. Ultimately, it is hoped that the thesis will broaden extant understandings of the manner in which accounting standard-setters cope with multiple and conflicting interests which crystallize in times of crisis. The project contributes to the literature on accounting standard-setting by further explicating three pertinent issues; namely, (1) how agreements are reached in the critical moments of standard-setting, (2) the influence of economics on accounting standards, and (3) how financial accounting texts are solidified. The thesis is comprised of three papers. URI: http://hdl.handle.net/10398/9477 Filer i denne post: 1
Richard Pucci.pdf (1.738Mb) -
Keiding, Hans; Hansen, Bodil O. (København, 2007)[Flere oplysninger][Færre oplysninger]
Resume: In the paper, we use the theory of mechanism design to exhibit the cost of efficient provision of healthcare, defined as the uniquely defined sum of individual side payments which would eliminate moral hazard. It is argued that this cost may be used to assess the costs arising from use of the treatment in cases where it is not appropriate from a strictly medical point of view. An example is given to indicate how this assessment might enter into practical cost-effectiveness analysis. URI: http://hdl.handle.net/10398/7626 Filer i denne post: 1
wp.05.07.pdf (264.4Kb) -
Rhizomatic stories of representational faithfulness, decision making and controlLennon, Niels Joseph Jerne (Fredriksberg, 2013)[Flere oplysninger][Færre oplysninger]
Resume: There is a tendency in accounting theory, both external reporting and management accounting, to express a representational ideal. This to be understood in the sense that accounting information, independent on whether it is reported externally or used for control purposes internally, ought to represent something underlying, whether this is revenue, costs, performance or other things inscribed in the accounting information. In some cases the underlying is not an object, but a procedure which is developed with the purpose of standardising the calculations as to become comparable (Financial Accounting Standards Board, 1980a). In the beginning of the 1970’s in the accounting information literature, simultaneously with the foundation of the American Financial Accounting Standards Board (FASB), an academic discussion regarding which qualitative characteristics accounting information ought to have, emerges (e.g. Ijiri, 1975, Hines, 1988 og Ingram and Rayburn, 1989). This was caused by FASB’s work on a conceptual framework Standard of Financial Accounting Concepts (SFAC), which was meant as a guide to the standard setters in the development of new accounting standards/principles. A new notion, representational faithfulness, was introduced in SFAC no. 2. The discussion about representational faithfulness is equivocal and no unambiguous definition of what representational faithfulness actually is. This has occasioned a range of dialogues about the representativity of accounting information, the accounting setters’ roles and effects of disclosure of accounting information... URI: http://hdl.handle.net/10398/8640 Filer i denne post: 1
Niels_Joseph_Jerne_Lennon_NEW.pdf (1.260Mb) -
Bajlum, Claus; Tind Larsen, Peter (København, 2007)[Flere oplysninger][Færre oplysninger]
Resume: This paper estimates the impact of accounting transparency on the term structure of CDS spreads for a large cross-section of rms. Using a newly developed measure of accounting transparency in Berger, Chen & Li (2006), we nd a downward-sloping term structure of transparency spreads. Estimating the gap between the high and low transparency credit curves at the 1, 3, 5, 7 and 10-year maturity, the transparency spread is insigni cant in the long end but highly signi cant and robust at 20 bps at the 1-year maturity. Furthermore, the eect of accounting transparency on the term structure of CDS spreads is largest for the most risky rms. These results are strongly supportive of the model by Du¢ e & Lando (2001), and add an explanation to the underprediction of short-term credit spreads by traditional structural credit risk models. URI: http://hdl.handle.net/10398/7189 Filer i denne post: 1
ssrn-id1006161.pdf (443.3Kb) -
An Institutional Study of how Commercial and Social Forces Effect Management Accounting Change in Air GreenlandBalslev, Lars (Frederiksberg, 2017)[Flere oplysninger][Færre oplysninger]
Resume: Actors and practices – An institutional study on management accounting change in Air Greenland My former CEO was one of the first executives in Greenland to formally implement an extensive commercial strategy to identify the contradictory forces of social obligations and commercial strivings. This strategy was aimed at connecting managers, executives, and directors under a vision that was calibrated commercially and sociopolitically in support of a commercial airline that was a state-owned enterprise (SOE). In one of my first interviews with my CEO, I asked him about managing an SOE with a strong societal obligation. He noted that: “…there is some inherent conflict in having the type of ownership we have, one in which the commercial owner demands higher profits or they will sell their shares, and the other two government owners, where one wishes to have the lowest possible fares and better infrastructure and the other one just wants less trouble. Well! This is the ongoing inherent conflict of the owner composition we just have to deal with.” He emphasized that SAS, the more “commercial oriented” owner and private shareholder, wanted higher profits and gains, whereas the Government of Greenland, the “social oriented” owner, wanted their SOE to deliver affordable tickets and better infrastructure at a lower price. The Danish government was stuck in the middle of these conflicting forces, because they could see the validity of both the commercial and the social aspects. He emphasized that operating an organization that followed a social, political, and economic track made it difficult to determine the development of the organization. He saw that managers who adhered to following these tracks simultaneously created a wider range of rationalities in terms of socioeconomic output. URI: http://hdl.handle.net/10398/9501 Filer i denne post: 1
Lars Balslev.pdf (2.288Mb) -
Lateral Strategies for Scientists and Those Who Study ThemGorm Hansen, Birgitte (Frederiksberg, 2011)[Flere oplysninger][Færre oplysninger]
Resume: The thesis Adapting in the Knowledge Economy investigates the strategies deployed by academic scientists when trying to adapt and maneuver within an increasingly complex mixture of scientific, industrial and governmental agendas. Chapter one “From insights to invoice” summarizes the last decade of Danish research policy as a tendency towards intensified focus on interaction between the university and “outside” actors. Looking at Danish policy documents and interview data the chapter shows how policy changes responded to an idea of “ivory tower” researchers isolating themselves in Danish universities. Furthermore, the interaction agenda was motivated by the perception that knowledge was produced but not sufficiently used. Strongly influenced by the concept of the knowledge economy and that of mode 2 knowledge production, policy changes were directed at bridging a gap between the producers and the consumers of knowledge. A series of reforms and initiatives were launched to facilitate more interaction between science and industry as well as more responsiveness towards societies’ problems on behalf of the universities. This interaction agenda was coupled with an increase in the economic investment in research and an increased focus on competition between researchers in order to ensure high quality in knowledge production.... URI: http://hdl.handle.net/10398/8346 Filer i denne post: 1
Birgitte_Gorm_Hansen.pdf (1.768Mb) -
The Trial-and-Error Approach to OutsourcingBennedsen, Morten; Schultz, Christian (København, 2003)[Flere oplysninger][Færre oplysninger]
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Lando, David; Medhat, Mandouh; Stenbo Nielsen, Mads; Feodor Nielsen, Søren (, 2012)[Flere oplysninger][Færre oplysninger]
Resume: We consider additive intensity (Aalen) models as an alternative to the multiplicative intensity (Cox) models for analyzing the default risk of a sample of rated, non- nancial U.S. rms. The setting allows for estimating and testing the signi cance of time-varying e ects. We use a variety of model checking techniques to identify misspeci cations. In our nal model we nd evidence of time-variation in the e ects of distance-to-default and short-to-long term debt, we identify interactions between distance-to-default and other covariates, and the quick ratio covariate is signi cant. None of our macroeconomic covariates are signi cant. URI: http://hdl.handle.net/10398/9100 Filer i denne post: 1
david_lando_additive_intensity.pdf (5.373Mb)
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