Ph.D. theses (OM/PEØ)
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Circulating References and Matters of ConcernYu, Lichen Alex (Frederiksberg, 2013)[More information][Less information]
Abstract: The main finding of this thesis is that when actors are fabricating the S&OP process, local actors create emergent, ongoing and multiple matters of concern around the S&OP process. The group demand chain, the actor who is responsible for guiding the implementation of the process, delegates the attempts to close these matters of concern to local actors located in separate times and spaces. As a result, constituents of the S&OP process are dispersed in diverse local times and spaces rather than being coordinated in a single time and space by the group demand chain. When local actors are closing these matters of concern, they create new properties on the S&OP process and new management possibilities in relation to integration. These new management possibilities may include, for instance, generating different primary keys of forecasting in different divisions, mobilising different inscriptions in different settings, using mean error to evaluate forecasting accuracy, connecting different visualisations such as ABC analysis and items with high growth rate and value to collaborators’ intelligence, creating new potentials for more consistent decision making and more proactive customer serving, creating new actions to help the under-estimated sales forecast, and transforming the minimal configurations of the S&OP process. Consequently, integration on the demand chain becomes uncertain because actors are always creating new possibilities to move towards integration but will never arrive at the destination of integration. To integrate is, thus, to postpone integration because there are always emergent matters of concern around the technology to foster integration. Because constituents of the S&OP process are separated in diverse times and spaces, to integrate is also to separate constituents of integration. URI: http://hdl.handle.net/10398/8719 Files in this item: 1
Lichen_Alex_Yu.pdf (3.639Mb) -
Rhizomatic stories of representational faithfulness, decision making and controlLennon, Niels Joseph Jerne (Fredriksberg, 2013)[More information][Less information]
Abstract: 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 Files in this item: 1
Niels_Joseph_Jerne_Lennon_NEW.pdf (1.260Mb) -
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) -
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) -
A Complexity ApproachHolm Andreasen, Peter (Frederiksberg, 2012)[More information][Less information]
Abstract: “How can we understand the dynamics of procurement management?” An answer to this question has predominantly been explained by procurement management experiencing dissatisfaction with the status quo, where the procurement organisation was viewed from other entities in the company as an insignificant, reactive and an administrative part of the business. The potential, however, for the procurement organisation to be significant in the company was argued to be vast (Ammer 1989, Ellram & Carr 1994, Van Weele 2005). In order to change the situation of the procurement organisation, procurement management was informed that they should in gradual steps develop the procurement organisation towards more sophistication and significance (Reck & Long 1988) producing strategies that were aligned with the overall company strategy including the development of policies, procedures, systems, tools and processes (Cousins 2002, Cousins et al 2008). This process changed the perspective of the procurement organisation which among other things, allowed the procurement entity to contribute to the implementation of the concept of supply chain management (Freeman & Cavinato 1990). Ever since I first got familiar with the practices of procurement and its management, I have been puzzled by its complexity. At the same time, I have wondered about how the same space of complexity in the procurement management domain literature has explained the same practices by reductionism, smoothness and simplicity as just described. URI: http://hdl.handle.net/10398/8384 Files in this item: 1
Peter_Holm_Andreasen.pdf (1.552Mb)
