Browsing Ph.D. theses by Title
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An ethnographic study of accountants who become managersBévort, Frans (Frederiksberg, 2012)[More information][Less information]
Abstract: Management in a professional service firm such as Deloitte is suspended between a range of different fundamental concerns and ways of thinking. There is a market in which client needs are to be met, competitors matched and outperformed. There is the general public in which accounting firms such as Deloitte increasingly have become the object of critical scrutiny in their role as guardians of the common rules of accountability and legislation on accounting. There is a very strong professional culture and ethics, stemming from being a part of the professional community of a profession which creates unique ways of organizing and managing. And there is a growing concern about how to run the continually growing accounting-based advisory organizations (or professional service firms) in a way that efficiently utilizes the aggregated resources, which again creates a focus on management as a distinct issue. It is primarily the contradiction and dynamics of the latter two ‘internal’ concerns that the study of the dissertation is about - seen as institutional logics of professionalism and, or versus, bureaucracy. While the focus of most research into professional service firms has been on how general structural changes affect this unique species of organization, this study investigates how these contradictions affect the way accountants live and work performing roles as managers; how do accountants who become managers make sense of these contradictory logics? The dissertation treats this question theoretically by applying extant literature dealing with institutional change and logics with a special emphasis on recent research that focuses on the micro-processes which are the foundations of institutions and concretizes how institutional logics affect the action and sensemaking of actors. The dissertation contributes to this research by applying sensemaking theory and symbolic interactionism. The study is based on a 3-year ethnographic study in which managers at all levels have been interviewed and observed. Actual management processes and management training have been observed, via shadowing and participant observation. Relevant archival material has been included in the analysis. All these sources have been recorded and systematized in order to create a point of departure for the analyses of the dissertation. The main findings of the study point to: The institutional changes described by the Professional Service Firms research can be identified at the micro- or actor level in terms of ideals, systems, way organizing and structures which use a logic of bureaucracy and among which the development of a new middle-management role is a critical feature. These changes seem to have important consequences for the basic psychological contract between the professional and the organization in professional service firms. The changes, as they are found in the case, are more complex and laden with conflicts than otherwise described in the literature about professional service firms. This is based on the way the actors ‘draw on the existing logics’ and the conditions they have for doing this locally. This points to the importance of investigating the interaction of actors in order to understand how the new management practices are institutionalized/structurated. The changes towards a new model of management, found in the study, are based on the ability (and will) of the managers to navigate the contradictory logics in such a way that they can establish a meaningful identity as managers, and that they can mobilize other actors who support a new way of understanding management and that they are able to create space for the conversational reflection upon their behavior as managers and management. The ability (and will) of the managers is in its turn dependent on local conditions and interaction enabling these steps of sensemaking. URI: http://hdl.handle.net/10398/8448 Files in this item: 1
Frans_ Bévort.pdf (2.294Mb) -
An empirical study of enacted sensemaking in everyday conflict at workNaima Mikkelsen, Elisabeth (Frederiksberg, 2012)[More information][Less information]
Abstract: This study is about everyday conflicts that occur at work; how meaning and action interact in processes of conflict handling in organisational conflicts that arise naturally in every arena of daily life when people meet in social interactions. I approach the phenomenon of conflict by exploring those social processes of organisational sensemaking that arise when conflict occurs in a nonprofit organisation, my own processes of sensemaking of the research process about conflict, and conflict research literature’s sensemaking of the concept of conflict. Weick argues that “[t]he basic idea of sensemaking is that reality is an ongoing accomplishment that emerges from efforts to create order and make retrospective sense of what occurs” (1993, p. 653). Accordingly, sensemaking is conceptualised as a process of social construction where individuals attempt to interpret and explain sets of cues, or signals from their environments. The term can also be applied to the craft of research as sensemaking, in which researchers as sensemakers actively analyse the empirical material and generate representations of how reality is (Weick, 1989). Accordingly, in this study, I basically aim to understand conflict at work and understand research about conflict at work; that is, how conflict, as a social phenomenon, plays out in organisational cultures and group dynamics, and how conflict is conceptualised in conflict research literature. The study examines the following research questions from a sensemaking perspective: 1) How is conflict conceptualized in conflict research literature? 2) How do staff and management experience and act out conflicts in the nonprofit organisation of NGO Plus and how does changing conflict sensemaking affect conflicts at work? 3) What is my process of theorizing in conflict research? URI: http://hdl.handle.net/10398/8609 Files in this item: 1
Elisabeth_Naima_Mikkelsen.pdf (1.476Mb) -
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Abstract: This PhD thesis is an ethnographic exploration of strategy work in practice. The academic contribution of the thesis is positioned in the overlap between Critical Approaches to Strategy and Strategy as Practice. This implies a critical position that does not take strategy for granted and which emphasizes a philosophical understanding of the practice concept. Other studies have adopted a similar Critical Strategy as Practice position, but very few ethnographic studies of strategy work have been conducted from this point of departure. Thus, the thesis aims to contribute two-fold to the existing Critical Strategy as Practice literature: One, to strengthen the tradition theoretically through the development and mobilization of a conceptual braid of practice, narrative, and performativity; and two, to provide an extensive empirical analysis of strategy work from this perspective. The case for the thesis is strategy work in the Stakeholder Department of a multinational biotech corporation, which is here called Bioforte. The thesis explores the dual aspects of the title as “making strategy-work”—the specific doings of crafting strategy; and “making Strategy work”—finding ways for strategy, as a concept, to function in the context of an organization. Building on the double entendre of the title, the guiding research question for this exploration is quite simply: What does strategy work do? The answer to this question is, however, not simple, because as the ethnographic exploration demonstrates, strategy work in the Stakeholder Engagement Department at Bioforte has a range of performative effects. Through narratives of everyday practice, the thesis demonstrates how strategy work contributes to organizing the organization by shaping The Strategy Working Group, the department, the work, and the selves of the people working with strategy. The organizing force of strategy work is partly achieved through the continual collective creation and maintenance of distinctions such as strategic/operational and left brain/right brain. In this sense, the thesis argues that the organizing forces of strategy is to be found in the performative nature of strategy work. URI: http://hdl.handle.net/10398/8663 Files in this item: 1
Marie_Mathiesen.pdf (5.342Mb) -
How to exploit the potential for management accounting of information technologyRom, Anders (København, 2008)[More information][Less information]
Abstract: A lag seems to exist between management accounting techniques and management accounting practices of organisations (Bjørnenak, 1997a). The accounting lag exists in spite of the interaction taking place between academia and practice in terms of researchers conducting field studies and management accountants attending research-based courses before and during their careers in practice. URI: http://hdl.handle.net/10398/7717 Files in this item: 1
anders_rom.pdf (2.648Mb) -
Value creation and ambiguity in client-consultant relationsSmith, Irene Skovgaard (København, 2008)[More information][Less information]
Abstract: Et godt og effektivt samarbejde mellem kunde og konsulent fremhæves generelt som en afgørende betingelse for at få succes med brug af eksterne konsulenter. Dansk Industri har sammen med Dansk Management Råd (DMR) og Copenhagen Business School (CBS) etableret et udviklingsprojekt, der under overskriften 'Vækst i Vidensamfundet' har til formål at udvikle det afgørende samarbejde mellem kundevirksomheder og konsulentvirksomheder. Nærværende ErhvervsPh.d.-afhandling er en del af dette udviklingsprojekt og sætter fokus på, hvad der sker i kunde-konsulent samspillet i konteksten af konsulentopgaver, hvor det handler om at implementere forandring. På sådanne forandringsprojekter forventes konsulenterne at bidrage med viden, værktøjer og løsninger samtidig med, at de fungerer som forandringsagenter i kundeorganisationen og involverer og arbejder med ledere og medarbejdere på forskellige niveauer. Det gør kunde-konsulent samspillet til en kompleks størrelse, der ikke bare handler om den personlige relation og godt samarbejde mellem konsulent og opdragsgiver/projektsponsor. Når vi har at gøre med ydelser, hvor konsulenterne går i clinch med organisationen for at implementere forandring, må kunde-konsulent relationer ses i et bredere perspektiv end fokus på personlige relationer mellem enkeltindivider tillader. Kunden er en organisation; en kompleks social konstellation af mennesker med forskellige positioner og interesser. Det afgørende er, hvilken rolle konsulenterne får, når de bevæger sig ind i denne sociale sammenhæng, og hvilke muligheder og begrænsninger det indebærer for at være med til at skabe forandring som ekstern part i processen. Afhandlingen stiller skarpt på disse sociale aspekter af samspillet mellem konsulenter og interne aktører i konteksten af kundeorganisation. Forskningen, der ligger til grund for afhandlingen, er udført som antropologisk feltarbejde på to forandringsprojekter; den ene i en industrivirksomhed og det andet på et hospital. Dette indebar både observation af konkrete situationer, hvor konsulenter og interne aktører arbejdede sammen, og efterfølgende interviews med både konsulenter og de relevante ledere og medarbejdere om deres oplevelse af samspillet. URI: http://hdl.handle.net/10398/7127 Files in this item: 1
irene_skovgaard_smith.pdf (1.890Mb) -
Interactions and Convergence in Product Development NetworksBerhausen, Nico Peter (Frederiksberg, 2012)[More information][Less information]
Abstract: Many studies have focused on the topic of product innovation. As a key element of how industrial organisations work, of how competition is shaped and how economic growth is realised, innovation provides an interesting research field, which will never be fully explored. Industrial organisations explore these grounds through strategic processes in which objectives should guide product development processes. Ideas, alternatives or decisions form these processes in which heterogeneous actors need to be aligned and coordinated towards the final product innovation. Heterogeneity is a key aspect here; different, new technologies, conflicting objectives, different opinions and different management practices for example, are part of this process. Although these elements have been studied extensively in extant research, I identify several gaps in the existing literature, which I in turn strive to fill with this thesis. First, a perspective of the interactions in innovation processes is needed with a focus on control mechanisms and the mobilisation of strategic objectives. Secondly, focusing on control, the way calculative boundaries are created and explored and how these may be overcome needs more development and empirical insights. Thirdly, the interaction of control mechanisms and the coordination of product development networks through these interactions lack empirical insights and build an interesting research ground. I do not provide a holistic framework or a contingent perspective of how organisations should manage innovation. Rather I discuss the many ways in which product development networks become convergent through the interaction of control mechanisms, which may act as a vehicle or translator of strategic objectives... URI: http://hdl.handle.net/10398/8588 Files in this item: 1
Nico_Peter_Berhausen.pdf (2.056Mb) -
Obling, Anne Roelsgaard (Frederiksberg, 2012)[More information][Less information]
Abstract: This thesis is the result of an ethnographic fieldwork at a major university hospital in Denmark that I undertook between June 2009 and January 2011. I was an ‘embedded’ observer in a cancer clinic and entirely dependent on the staff – administrative and clinical – for access to facilities, people and diseases. That said, I was never asked to modify my writings in any way or to show the content of my field notes or tape recordings. Neither does the hospital have any formal share in the overall thesis. The responsibility for the final outcome is on my shoulders alone. As an embedded observer I was to handle personally sensitive data, such as specific details in patient records, with confidentiality. There is no information in my writings which can be traced – directly or indirectly – back to individual patients or relatives at the hospital and hence disclose their identity. My observations lasted anywhere from 20 minutes (the length of a typical staff meeting) to five working days in a row. During a day of observation, I followed doctors from they arrived in the early mornings; when they attended the morning conferences, until they left the hospital in the late afternoon after hours of clinical work in the outpatient clinic. I also followed them in their offices and in the operation theatres. Many tableaux from the thesis you are reading now were recorded in my notebook and then reconstructed in the later writing. Wherever possible, I have used my free access to the hospital to check the accuracy of my writing, for example by procuring typical situations more than once or by going through precarious details with involved staff members. Statements that appear in quotation marks (‘…’) were recorded directly on my tape recorder or in my notebook while the person was speaking, or immediately hereafter. Through the process I have shared my ideas with the staff members involved to make sure that they understood the purpose of my work and also in order for them to have a chance to feel comfortable with my presence. Throughout the thesis, I have shortened quotes from documents and interviews in order to make the text more readable. In addition to my fieldwork at the hospital, I have worked with the sociologist Nanna Mik-Meyer. In her work, Mik-Meyer has focused on general practitioners and their preoccupation with patients who attend the consultancy with medically unexplained symptoms. Parts of the raw data material from some of her previous studies became the basis of a co-authored article, which is included in this thesis. Utterances from individuals described in this article are directly quoted from a larger quantity of interviews with general practitioners in primary care medicine. URI: http://hdl.handle.net/10398/8419 Files in this item: 1
Anne_Obling.pdf (1.338Mb) -
Frandsen, Thomas (Frederiksberg, 2012)[More information][Less information]
Abstract: The world is increasingly turbulent with shorter and shorter technological life cycles and more and more frequent changes in customer demand. This situation implies that flexibility and agility are crucial for producers of products and services. Much effort has been directed toward understanding innovation and the ways in which management can increase the value of innovation efforts. As a consequence, suggestions emphasizing different aspects of innovation and creativity have been put forward. However, the value of architectural knowledge for innovation is increasingly recognized as crucial with modular architectures proposed as one way of increasing the rate of innovation by introducing flexibility and agility without sacrificing efficiency. Modularity is a way to design a system with the intent of reducing its complexity by decomposing the system and reducing interdependencies between the subsystems of the system through standardized interfaces. Systems designed in this way allow for greater flexibility through recombination; however, they retain efficiency by means of standardization and scale economies from the reuse of components. For this reason modular architectures present an interesting solution to the dilemma of whether to invest in innovation or in efficiency. The topic has received much attention in the face of demands from customers for increasingly heterogeneous products and services. However, an important aspect to keep in mind is that, while decomposition is a powerful way of reducing complexity, most real systems remain only nearly decomposable (Simon, 1962) or loosely coupled rather than uncoupled (Orton & Weick, 1990).... URI: http://hdl.handle.net/10398/8420 Files in this item: 1
Thomas_Frandsen.pdf (6.869Mb) -
Viken, Monica (Frederiksberg, 2011)[More information][Less information]
Abstract: The focus of this thesis is an analysis of the legal aspects and use of surveys in trademark and marketing practice litigation in Norway. I examine the legal relevance of surveys and analyse how they are considered as evidence by the courts and administrative bodies. Human behaviour can be defined within a legal context by interpreting legal sources and also by developing a survey based on the market place. In this thesis, I compare the use of survey findings as evidence of human perceptions in the context of the average consumer who represents the opinion of the relevant group. If the factual public opinion of the respective group of addressees is taken into consideration, the rules are interpreted with a basis in the market place (reality), and not within a formal legal framework (abstraction)... URI: http://hdl.handle.net/10398/8367 Files in this item: 2
Monica_Viken_Abstracts_only.pdf (92.83Kb)Monica_Viken.pdf (1.886Mb) -
Constructing and Organizing Biogas Markets Amid Fragility and ControversyBuchhorn, Adam (Frederiksberg, 2010)[More information][Less information]
Abstract: This research project examines markets for biogas plants in Denmark, referred to simply as biogas markets, as a fragile and controversial process of framing and organizing by analyzing how unexpected events, called ‘overflows’, and controversies influence how markets frame biogas plants as a valuable economic good and ensure biogas plants are implemented through market transactions. Without well-constructed and well-organized markets these fundamental economic functions cannot take place. The overarching argument of the project is that to realize changing technical, political, and socio-economic intentions of biogas the market must be framed and organized to reframe and solve overflows and controversies that characterize biogas markets in Denmark. Otherwise, what we end up with are ‘markets of good intentions’. Although they are rarely predicted and constitute the robustness as well as the source of the inevitable fragility and controversy of the market, it is essential to the framing of biogas plants as a valuable commodity and the completion of transactions, that overflows and controversies are addressed and internalized into the market assemblage. This involves identifying and rendering them debatable based on the calculations and other elements that underpin the alleged value of biogas and the actions of market actors... URI: http://hdl.handle.net/10398/8048 Files in this item: 1
Adam_Buchhorn.pdf (5.390Mb) -
Flexibility, performance and commitment in work-life managementRaastrup Kristensen, Anders (Frederiksberg, 2010)[More information][Less information]
Abstract: This thesis offers a critical contribution to the theories of work-life balance. Within the contemporary theoretical perspectives on work and life the individuals are constructed as being responsible for work-life balance by turning it into a problem of the personal behaviour, decisions, psychological traits and family condition of the human subject. In this sense the everyday problem of balancing between work and home is reduced to be primarily an individual problem and decision. When the problem of work-life balance is raised in this way, it is difficult for companies to offer managerial and organizational solutions that do not automatically exclude this as an individual problem. It might be possible for managers and organizations to help the employees in achieving work-life balance, but it is fundamentally a challenge that the individual employees must solve. The thesis offers a different perspective on the relation between work and life. This perspective is not based upon the individual employees’ perception and hence constitution of work-life balance. Instead, it is argued that the constitution of the relation of work and life is to be found in its effects. These effects are not established in the constitution of the boundary between work and home, but are rather recognized by how the employees determine and define activities and tasks as work. For example, is it work to send email in the evening? Is it work to read an article at the weekend? Is it work to update a profile on Facebook? The question is therefore ‘what is work?’ and not ‘what is the boundary between work and home?’ URI: http://hdl.handle.net/10398/7973 Files in this item: 1
Anders_Raastrup_Kristensen.pdf (4.374Mb) -
Essays on Autonomous Strategic ActionLinder, Stefan Matthias (Frederiksberg, 2011)[More information][Less information]
Abstract: Kun abstrakt er tilgængelig online for denne PhD afhandling. CBS Bibliotek har en trykt udgave der kan findes via CBS bibliotekskatalog. Only abstract of this Ph.D. thesis is available online. The CBS Library has a printed edition this edition can be found through the CBS Library Catalogue. URI: http://hdl.handle.net/10398/8356 Files in this item: 1
Stefan_Linder_PhD_abstract.pdf (31.84Kb) -
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Abstract: The research motivation for this study is to improve the understanding, scholarly and my own, of wireless service adoption as services enters and leaves users’ hands and minds. Wireless devices and services are enabling an unprecedented intertwinement of human actions and information systems in everyday life. Current IS research has so far paid scant attention to studying technologies which transcends the organizational domain. Little emphasis has also been provided beyond the absolute point of acceptance and adoption of artifacts. Nevertheless, many new wireless services transcend traditional use spheres. With this emerges the strong need to follow the shaping of user engagements with new mobile data services. This is the key phenomenon of interest in this dissertation. URI: http://hdl.handle.net/10398/7804 Files in this item: 1
lars_andreas_knutsen.pdf (4.838Mb) -
Tscherning, Heidi (Frederiksberg, 2011)[More information][Less information]
Abstract: The development of mobile devices has occurred with unprecedented pace since the late nineties, and the increase of generic services has proliferated in most developed countries, driven by the expanding technological capabilities and performance of mobile platforms. This dissertation investigates how consumer objectives, orientation, and behavior can aid in explaining the adoption and use of a new type of mobile devices: “app phones”. This dissertation focuses its effort on two focal influences of adoption and use; social influences and competing forces. Through a qualitative case study and field study this dissertation explores early adoption and use of iPhones. The case study is a one-shot cross-sectional case study that investigates five individuals, related through the same social network, and their decision to adopt an iPhone prior to its release in Denmark. This adoption decision engenders high switching costs as adopters lack references to imitate and need skills to unlock and jailbreak their iPhones to make them work on Danish networks. The specific purpose of the case study is to explore how social influences impact mobile users’ early adoption decisions, as it is well known in the literature that people with similar characteristics, tastes, and beliefs often associate in the same social networks and, hence, influence each other. The field study is cross-sectional with multiple snapshots and explores fifteen individuals part of the same university study, who receives an iPhone for a period of seven months short after its release in Denmark. The specific purpose of the field study is to explore how competing forces of iPhone usage influence assimilation, i.e. the degree to which the iPhone is used, over time. The dissertation, furthermore, contains a systematic literature review. The main contribution of this dissertation is reported through four articles and is directed at both academic researchers and practitioners. The study emphasizes the importance of social influences and competing forces in the investigation of adoption and use of certain mobile devices. URI: http://hdl.handle.net/10398/8342 Files in this item: 1
Heidi_Tscherning.pdf (2.504Mb) -
Kampagnestyring i Velfærdsstaten: En diskussion af trafikkampagners styringspotentialeSpeiermann, Sabrina (Frederiksberg, 2010)[More information][Less information]
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Reinholt, Mia (Frederiksberg, 2008)[More information][Less information]
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Jakobsen, Gitte P. (Frederiksberg, 2009)[More information][Less information]
Abstract: With the increasing globalization, new organizational structures, and rapid change the leader has been increasingly individualized and personalized. The leader has been put under pressure to reveal a leadership, in which the personality of the individual leader is increasingly important. Moreover, the individual leader has become central for creating and communicating organizational meaning, and the leaders’ personal conduct, ethics and identity are taken to be symbolic of the organizational brand. Leaders are increasingly publicly evaluated based on how he “tells the story” of him-self and the organization e.g. the extent to which the leader exemplifies and lives the organizational brand. This is reflected in a growing demand for leader development programs with a personal orientation, and psychological oriented development focused on the individual leaders’ personal challenges. Recent theoretical developments in the intersection of critical management studies and narrative identity studies have challenged prior assumptions and approaches, with a departure in social constructivist perspectives leadership is conceived as narrative identity construction embedded in social practice and context. Hence, leader studies turn to investigate the emergence of leaders as processes of identity work in particular contexts, privileging the use of language, social interaction and critical reflexive approaches. This dissertation explores the narrative construction of leader identity in the context of a leader development program, examining the processes and the content of identity work of leaders. Empirically five Danish executives from five different industries have been studied in a three year period, starting with a one-year long leader development program and in two following interviews. The material is analyzed within a theoretical and methodological framework inspired by a combination of social constructivist, discursive, narrative and critical management approaches to identity and leadership research. The narrative analytical framework is based on narrative theory, narrative therapy theorization, and positioning theory, analyzing the thematic, temporal and relational aspects of the five leaders’ narrative accounts. Hence, the analytical strategy analyzes the narrative recourses of: problem stories, preferred stories, storylines, and the negotiation of subject positions used by the five leaders in constructing certain situated leader identities URI: http://hdl.handle.net/10398/7807 Files in this item: 1
Gitte_P_Jakobsen.pdf (1.488Mb) -
A History of Danish School Governing from 1970-2010Grønbæk Pors, Justine (Frederiksberg, 2011)[More information][Less information]
Abstract: In Denmark, as in many other welfare states, we strongly believe that problems within the public sector can be solved by means of better management. For quite some years it has been assumed that management leads to more control over and better quality of welfare. Politicians and public servants have therefore been concerned with how the individual hospital, nursing home and school can develop its management. This has created a somewhat strange problem: How is it possible from a position at the top of a governing hierarchy to create management capacity from below? This thesis is about how Danish local government, municipalities, have developed understandings of governing relations between themselves and the public school over the last 40 years. The thesis tracks how municipalities have gradually assigned organizational independence to the individual school and increased their expectations of its self-management.... URI: http://hdl.handle.net/10398/8355 Files in this item: 1
Justine_Grønbæk_Pors.pdf (4.586Mb) -
Antecedents, processes dynamics and firm-level impactØrberg Jensen, Peter (Frederiksberg, 2008)[More information][Less information]
Abstract: This PhD thesis addresses one of the most intensely debated phenomena over the past decade within the realm of international business: Firms’ relocation of value chain activities to other parts in the network of multinational corporation (MNC) or to external suppliers/services providers in foreign countries (hereinafter referred to as offshoring), often to destination countries with lower cost structures. Whereas the offshoring of manufacturing tasks has existed for several decades, and has been analyzed in the international business literature, the offshoring of advanced services tasks from developed country firms to destination countries such as India, which offer an attractive cocktail of low costs and highly skilled labour, is a more recent phenomenon. The offshoring of this type of services tasks forms the subject of this PhD thesis... URI: http://hdl.handle.net/10398/7741 Files in this item: 1
Peter_d_orberg_jensen.pdf (674.8Kb) -
The Contingent Value of Networked CollaborationVaarst Andersen, Kristina (Frederiksberg, 2011)[More information][Less information]
Abstract: Co-location of industry professionals often leads to development of collaboration networks, and multiple studies have emphasized the benefits of embedded collaboration. Due to higher levels of trust, embedded collaboration reduces transaction costs and facilitates ready knowledge exchanged. Other studies have pointed to dangers of over-embeddedness. The argument is that too high levels of embeddedness lead to habitual thinking, preferential treatment, and thereby mitigate performance. However, research on the conditions under which embeddedness in different types of collaboration networks primarily yields costs or benefits still leaves much to be investigated.... URI: http://hdl.handle.net/10398/8352 Files in this item: 1
Kristina_Vaarst_Andersen.pdf (2.825Mb)