Department of Operations Management (OM/PEØ) Titler
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Toward Value Representations of Individual Knowledge in AccountingKrebs, Anne (Frederiksberg, 2018)[Flere oplysninger][Færre oplysninger]
Resume: Concerned with the management and control of the forces that drive the “knowledge economy”— the research question of the thesis is: How can individual knowledge become operable in dispersed, global contexts to support knowledge-based management decisions at a distance? The conceptual part of the thesis proposes generic, global measurement units in The Intangible Currency, (TIC), to represent the values of individual knowledge resources distributed in a webbased system of non-financial accounting, Intellectual Capital Management Control System, (ICMCS). It suggests methods for knowledge accounting on which to manage allocation of individual knowledge in dispersed firms. The thesis is in three parts. The first part, which applies the theory Design Studies Research, (DSR), conceptualizes the artefacts TIC and ICMCS. The second part produces case-based empirical validations of the two artefacts in a global company. The artefacts are technically and socially tested producing 2x2 tests. The development and implementation process of ICMCS is qualitatively tested and socially analyzed by Actor Network Theory, (ANT) and TIC is quantitatively tested by the use of proxies, because individual knowledge and competence is invisible and ICMCS has not been implemented yet. By four hypotheses the calculative properties in TICs are explored to analyze in an ANT perspective whether the calculative devices, containing no price mechanism, is able to keep the non-financial network of accounting together. The 2x2 validations were successful except for the 4th moment of translation, the mobilization, {{267 Callon,Michel 1986}}in the social validation of ICMCS, where the roll-out was stopped by top management decisions. The third part discusses the used methods, the results and their limitations and alleys for further research. Furthermore, it proposes contributions to literature in IC, Accounting, KM and OM by the concept of TICs as generic calculative devices and measurement units for individual knowledge and competence and the ICMCS as the IC system of accounting, which is assumed to coordinate and distribute Human Capital (HC) by means of clicks mirroring managerial decisions about movements (flow) in the capital. The remaining part of the summary is placed in 6 sections as follows; Firstly, the theoretical problem is presented and secondly a discussion of the empirical relevance is conducted. Thirdly, the research design is briefly described and the main results from the empirical testing presented. The summary is finished by references to the main contributions to theory and practice, and by some limitations and possible avenues for further research. URI: http://hdl.handle.net/10398/9645 Filer i denne post: 1
Anne Krebs.pdf (5.561Mb) -
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) -
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) -
An Institutional Study on 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) -
The Politics of Wildlife in Infrastructure ConstructionSage, Daniel; Dainty, Andy; Tryggestad, Kjell; Justesen, Lise; Mouritsen, Jan (Frederiksberg, 2013)[Flere oplysninger][Færre oplysninger]
Resume: Across many construction projects, and especially infrastructure projects, efforts to mitigate the potential loss of biodiversity and habitat are significant, and at times controversial. In our paper we do not propose to gauge the success or failure of this effort; rather we are interested in fleshing out some conceptual approaches via Actor- Network Theory through which infrastructure projects can start to address a series of overlooked questions. Some of these questions are firmly located within the realm of construction project management: are animals considered project risks or stakeholders; is wildlife always simply a retrospective cost to a project or can it proactively benefit a project, can we ever manage wildlife, and if so how? These questions in turn lead us to engage with wider debates found in the margins between the social and biological sciences on the distinction between Nature and Politics: to what extent should we seek a place for animals in politics and how can we live with them ethically. Thus far, very little research has addressed the interplay of humans and animals within construction projects. Instead those interested in the politics and ethics of human-animal relations, or Animal Studies, have focussed far more on stable and contained sites, whether organisations like zoos, farms or laboratories, or other places like homes and parks. These largely ethnographic studies inevitably perhaps downplay the unplanned, unexpected and highly politically and ethically charged collision of hitherto rather separate human and animal geographies. Yet, as we argue here, it is often along such colliding spaces, where animal geographies are unexpectedly found at the heart of human projects, that we ask and answer many of the above questions around our respect and response to both animals, and indeed other humans. In this paper we will examine such encounters conceptually, with reference to two infrastructure projects, and discuss their relevance to both construction project management and broader work on the politics of animals. URI: http://hdl.handle.net/10398/8849 Filer i denne post: 1
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Kubota, Flávio Issao; Miguel, Paulo Augusto Cauchick; Hsuan, Juliana (Frederiksberg, 2015)[Flere oplysninger][Færre oplysninger]
Resume: Research in modularity design and in production systems in the automotive industry is increasing, as many Western and Japanese firms are applying this concept. This study focuses the relationships between modularity in design (MID) and production (MIP). After analysing 60 papers on MID and MIP in automotive companies, it was observed that some publications suggest that relationships between MID and MIP can be twoways, i.e. not only the former affects the latter, but the latter also affects the former. Conclusively, the relationships between MID and MIP are relevant and future studies should emphasise how they produce managerial benefits and/or drawbacks. URI: http://hdl.handle.net/10398/9266 Filer i denne post: 1
Euroma_Kubota et al.pdf (595.2Kb) -
A Systematic Literature ReviewDurach, Christian F.; Wieland, Andreas; Machuca, Jose A.D. (, 2015)[Flere oplysninger][Færre oplysninger]
Resume: Purpose – The purpose of this paper is to provide groundwork for an emerging theory of supply chain robustness – which has been conceptualized as a dimension of supply chain resilience – through reviewing and synthesizing related yet disconnected studies. The paper develops a formal definition of supply chain robustness to build a framework that captures the dimensions, antecedents and moderators of the construct as discussed in the literature. Design/methodology/approach – The authors apply a systematic literature review approach. In order to reduce researcher bias, they involve a team of academics, librarians and managers. Findings – The paper (1) provides a formal definition of supply chain robustness, (2) builds a theoretical framework of supply chain robustness that augments both causal and descriptive knowledge, (3) shows how findings in this review support practice and (4) reveals methodological insights on the use of journal rankings in reviews. Research limitations/implications – At this stage, managers may benefit from seeing these relationships as clues derived from the literature. The paper is fundamentally a call for researchers to conduct quantitative testing of such relationships to derive more reliable understanding and practical applications. Practical implications – Rather than presenting empirical findings, this paper reveals to managers that visibility, risk management orientation and reduced network complexity have been the main predictive antecedents of supply chain robustness (as discussed in the academic literature). This provides a potentially important signal as to where to invest resources. Originality/value – The study is the first to develop a formal definition of supply chain robustness and to establish a comprehensive theoretical framework for understanding the construct. URI: http://hdl.handle.net/10398/9123 Filer i denne post: 1
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Vettorato, Giovanna; Hsuan, Juliana (Frederiksberg, 2015)[Flere oplysninger][Færre oplysninger]
Resume: In this paper we review applications, case studies, models and techniques proposed for the design and optimization of reverse logistics systems according to the principle of modularity. Based on these studies we give an overview of scientific literature that describes and discusses cases of reverse production activities and modularity in practice. We examine high technology industries and their potential competitiveness implementing reversed supply chain. The main research question addressed in the paper is: How can modularity guide and determine the development of complex technology and subsequently contributing to enhancing the efficiency of the reverse supply chain (RSC)? URI: http://hdl.handle.net/10398/9267 Filer i denne post: 1
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The Case of Equipment Producers and Trackunit as EnablerKarlsson, Christer; Stjernqvist, Per; Frandsen, Thomas (Frederiksberg, 2018)[Flere oplysninger][Færre oplysninger]
Resume: This report stems from research undertaken by Copenhagen Business School (CBS) as part of the applied research project ‘Driving Competitiveness through Servitization’. The aim of the project is to examine the potential of services as a means of improving the competitive ability of Danish industry. The project is supported by the Danish Industry Foundation and involves close collaboration with Danish companies. Further information about the project is available at blog.cbs.dk/servitization URI: http://hdl.handle.net/10398/9700 Filer i denne post: 1
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Supply Chain ManagementGammelgaard, Britta; Bentzen, Eric; Aagaard Andreassen, Mette (København, 2003)[Flere oplysninger][Færre oplysninger]
Resume: This report is based on the survey "Industrial Companies in Denmark – Today and Tomorrow", section IV: Supply Chain Management - Practices and Performance, question number 4.9 on performance assessment. To our knowledge, this survey is unique, as we have not been able to find results from any compatible survey. The International Manufacturing Strategy Survey (IMSS) does bring up the question of supply chain management, but unfortunately, we did not have access to the database. Data from the members of the SCOR-model, in the form of benchmarked performance data, may exist, but are nonetheless not public. The survey is a cooperative project "Benchmarking Danish Industries" with CIP/Aalborg University, the Danish Technological University, the Danish Technological Institute and Copenhagen Business School as consortia partners. The project has been funded by the Danish Agency for Trade and Industry. The present survey was developed and conducted in the period of 2001-2003. URI: http://hdl.handle.net/10398/6292 Filer i denne post: 1
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[Flere oplysninger][Færre oplysninger]
Resume: In this research note the author describes a methodology for doing literature reviews. The first part of the note describes a method for designing and performing the study each consisting of five steps. Following this framework a typology of strategies is proposed. URI: http://hdl.handle.net/10398/6295 Filer i denne post: 1
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A study on the movement of international vehicles in DenmarkSternberg, Henrik; Holmberg, Henrik; Lindqvist, Gustaf; Prockl, Günter (Lund, 2014)[Flere oplysninger][Færre oplysninger]
Resume: An open European market for goods and services, including transport services, stimulates trade, global competitiveness and economic growth. At the same time, concerns about domestic job security and the environment have sparked debate. This report should be considered a first modest contribution to a mainly unexplored area in the past. Cabotagestudien consists of a walkthrough of previous research on road freight transport deregulation, a data collection of the movements of international trucks in Scandinavia, method validation and statistical comparison Parts of the data collection presented in this report are based on an innovative app for truck counting that registers vehicle movements with the assistance of 8 000 volunteers. Given the novelty of the methods employed and the lack of statistics, the results must be interpreted by keeping in mind the underlying assumptions of this report. URI: http://hdl.handle.net/10398/8984 Filer i denne post: 1
prockl cabotagestudien.pdf (2.360Mb) -
An ANT Study of the Roles of the Price in Decisions to Invest in Child ProtectionSchrøder, Ida (Frederiksberg, 2016)[Flere oplysninger][Færre oplysninger]
Resume: In these terms a social case worker in a Danish local authority explains, why she was reluctant to accept the offer from a supplier of social services. She ended up choosing another supplier, which was judged to better meet the needs of the boy, at a price, which was better aligned with her expectations. The economizing (Miller & Power, 2013) of social work is indeed happening. The overall purpose of this PhD is to investigate how this results in the development of new management accounting practices (Chapman, Cooper, & Miller, 2009). My hope is first of all, that such knowledge will give detailed insights into how it is possible for social work professionals to be both accountable to the needs of the child and the budget of their department. Secondly, I hope this knowledge will make visual some of the management accounting practises that enables the children to get the help, they need and not only those management accounting practises that happen to the detriment of the children and clients (Brodkin, 2011; Lipsky, 2010; Munro, 2004). Doing the PhD. thesis within the field of management accounting research hopefully enables me to do, what Power and Miller (2013, p. 592) asks of us: “...scholars of organizations and management need to view accounting practices as central to their discipline rather than a merely technical and peripheral activity”. The remaining part of the Project Proposal is structured as follows: First a very brief introduction to the field of public sector social work. The rest falls in two main sections: The first section is a literature review, which aims to narrow down the scope of the study. Secondly the outline of the study is presented. URI: http://hdl.handle.net/10398/9422 Filer i denne post: 1
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An Organizational Discourse Study of Public Managers’ Struggles with Collaboration across the Daycare AreaPlotnikof, Mie (Frederiksberg, 2015)[Flere oplysninger][Færre oplysninger]
Resume: This doctoral study explores problematics of managing and organizing collaborative governance from an organizational discourse perspective. Collaborative governance is a public management practice developing currently with the aim of engaging stakeholders to address and co-create potential solutions to complex public problems, such as policy and service innovation. This is seen as a potential shift between new public management (NPM) and new public governance (NPG) discourses in the governance literature. Pursuing collaborative governance in practice is not taken to be an easy task, as it involves changes from hierarchical organizing towards interorganizational collaboration in networks and partnerships. The literature therefore discusses both the potentials and problems, and conceptualizes their issues in organizational models of design and implementation issues, and new managerial roles. These issues are approached as managerial challenges and unfolded in terms of paradoxes, socially dynamic tensions and power relations – especially by one stream of studies. They stress the need to understand challenges of collaborative governance practice by approaching the emerging social interactions and power relations; however, the theorization of communication and discursive aspects to do so is underdeveloped. URI: http://hdl.handle.net/10398/9185 Filer i denne post: 1
Mie Plotnikof.pdf (4.290Mb) -
The Market Liberalized HaulierBorgström, Benedikte; Gammelgaard, Britta; Bruun, Poul (Frederiksberg, 2016)[Flere oplysninger][Færre oplysninger]
Resume: Road transport is an important sector, connecting time and space of production and consumption. Its market conditions has changed. The EU single market implementation has increased price pressure due to supply of low cost road freight transport from counties with lower cost structures. Changes in the market also encourage strategic development of some road hauliers into providers of unique services. Such road haulier strategic development contributes to efficiency and effectiveness in basically all business sectors of EU. Little research is available of such strategic and operational management. In this paper we will explore that knowledge gap and analyze what value proposition(s) and capabilities can transform potential cost disadvantages of acting in a market that includes both high- and low-cost-country actors? And in conceptual terminology, how are capabilities deployed and developed to construct a competitive value proposition? We will illustrate the strategy-as-practice with two projects, and discuss implications in terms of capabilities needed to create an effective value proposition and hence competitiveness. The theoretical contribution is in theorizing haulier strategic development in which we take into account logistics service supplier strategic management. We also contribute with better understanding of value creation in order to escape commoditization and differentiate services through relationships (customers and/or other hauliers). Practical implications concern hauliers’ strategy creation and to some extent road transport buyers in terms of more informed market knowledge. URI: http://hdl.handle.net/10398/9383 Filer i denne post: 1
Borgström_Gammelgaard_Bruun.pdf (169.5Kb) -
Halldorsson, Arni; Hsuan, Juliana; Kotzab, Herbert (Frederiksberg, 2016)[Flere oplysninger][Færre oplysninger]
Resume: Borrowing from complementary theories has become an important part of theorizing SCM. We build upon principal-agent theory (PAT), transaction cost analysis (TCA), network theory (NT), and resource-based view (RBV) to provide insights on how to structure a supply chain and manage it. Through extensive literature review, we identified 76 articles of which a content analysis was performed on their appropriateness for PAT, TCA, NT and RBV. Our findings suggest that the integrative and multi-layered nature of SCM sets the conditions for “theorizing SCM” that can take place through various forms: theory application, new theoretical combinations and sensitivity to managerial practice. URI: http://hdl.handle.net/10398/9416 Filer i denne post: 1
pub_P&OM 2016_Halldorsson et al.pdf (181.3Kb) -
Bask, Anu; Hsuan, Juliana; Rajahonka, Mervi; Tinnilä, Markku (Frederiksberg, 2016)[Flere oplysninger][Færre oplysninger]
Resume: Service modularity is an emerging field of research, and there has been a growing interest on how it can contribute to service design and operations management. In this study we develop a framework to assess configurations of the bundling of products and services through modularization strategies, and how such configurations become the foundations for mass customization strategies. As a result we identify critical characteristics that are relevant for both product and services, and suggest a conceptual framework consisting of twelve dynamic mass customization strategies with paired product and service modularity. Case examples are used for illustration of different strategies. URI: http://hdl.handle.net/10398/9417 Filer i denne post: 1
pub_P&OM 2016_Bask et al.pdf (149.5Kb) -
Linking Risk Management Practices and Strategies to PerformanceWieland, Andreas; Wallenburg, Carl Marcus (, 2012)[Flere oplysninger][Færre oplysninger]
Resume: Purpose: The effects of supply chain risk management (SCRM) on the performance of a supply chain remain unexplored. It is assumed that SCRM helps supply chains to cope with vulnerabilities both proactively by supporting robustness and reactively by supporting agility. Both dimensions are assumed to have an influence on supply chain performance and on business performance. This research is aimed at providing clarity by empirically testing these hypotheses and scrutinizing the findings by the means of case studies. Design/methodology/approach: The research is empirical. Survey data was collected from 270 manufacturing companies for hypotheses testing via structural equation modeling. Additionally, qualitative data was collected to explore the nature of non-hypothesized findings. Findings: It is found that SCRM is important for agility and robustness of a company. Both agility and robustness show to be important in improving performance. While agility has a strong positive effect only on supply chain performance, but not directly on business performance, robustness has a strong positive effect on both performance dimensions. This important finding directs the strategic attention from agility-centered supply chains to ones that are both robust and agile. The case studies provide insights to the fact that robustness can be considered a basic prerequisite to deal with supplier-side risks, while agility is necessary to deal with customer-side risks. The amount of agility and robustness needs to fit to the competitive strategy. Practical implications: Since volatility has increasingly become a prevalent state of supply chains, companies need to consider robustness to be of primary importance to withstand everyday risks and exceptions. Originality/value: This is the first study to view the relationship between SCRM, agility/robustness, and performance. URI: http://hdl.handle.net/10398/9016 Filer i denne post: 1
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A closer look on the role of design choices in framing coordination and motivationGevoll, Linn (Frederiksberg, 2015)[Flere oplysninger][Færre oplysninger]
Resume: The motivation of this study was to explore how the design choices created when developing Performance Management (hereafter PM), produces proposals of how to coordinate and motivate operational employees in performing their tasks, and to which extent they are successful in doing so. PM is often postulated as a management resource in organizing employee contribution to value creation. Here, it is often suggested that carefully designed PM promotes organizational value creation, by facilitating the motivation and coordination of employees’ contribution. However, the way in which design choices function to suggest how to define the boundaries of what it means to coordinate and motivate employees in practice is less clear. I therefore set out to study the different design choices made on three central elements in a new operational Performance Management System (PMS hereafter), to explore how these design choices propose ideas of how to coordinate and motivate employees’ value creation in daily operations. My study follow the design choices made with regard to leading indicators (e.g. performance measures), performance targets and feedback over a period of three years (2012-2014). I do so, to investigate how design choices made on these three elements play a significant role in assigning specific property to what motivation and coordination of operational employees entails in practice. For example, the study illustrate how the choice to design leading indicators as key behavioral indicators (KBIs hereafter) propose that coordination of employees contribution means to point out what they should do when performing key activities. Detailed accounts such as this, provides rich insight into how design choices suggest distinctive, meaning to how to coordinate and/or motivate employees in their daily operations, which produce the boundaries of desired action. URI: http://hdl.handle.net/10398/9175 Filer i denne post: 1
Linn Gevoll.pdf (3.131Mb) -
A Literature Study and A Preliminary ModelBøge Sørensen, Lars (København, 2004)[Flere oplysninger][Færre oplysninger]
Resume: Keywords Supply Chain Management, Supply Chain Design, Literature study Abstract Argues stability is a design objective for supply chain design alongside cost, lead time and responsiveness. Performs an extensive literature study on supply chain design, identifies methods, theories and objectives in the existing literature. Describes the concept external specificity and how it’s used to design supply chains. Using the concept upstream, archetypes of risk minimal and maximal design are identified. Downstream the concept describes two viable scenarios, one minimizing the impact, the other minimizing the probability of (intended) departure of a supply chain partner. Finally, principles for supply chain design are described and managerial outlined. URI: http://hdl.handle.net/10398/6298 Filer i denne post: 1
wp2004-01.pdf (18.41Mb)
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