Copenhagen Business School

About: Copenhagen Business School is a education organization based out in Copenhagen, Hovedstaden, Denmark. It is known for research contribution in the topics: Corporate governance & Context (language use). The organization has 2194 authors who have published 9649 publications receiving 341898 citations.

Constructing CSCW: The First Quarter Century

Abstract: As an established field of research, Computer Supported Cooperative Work or CSCW is now well beyond its first quarter century of existence. It is an appropriate time to take stock: What has been achieved, and what issues remain as challenges for the field?--This introductory article will assess what has become of the field, its position as a research field in the wider context of technology development, and its complex physiognomy.

Global Policies and Local Practice: Loose and Tight Couplings in Multi-Stakeholder Initiatives

Abstract: This paper extends scholarship on multi-stakeholder initiatives (MSIs) in the context of corporate social responsibility in three ways. First, I outline a framework to analyze the strength of couplings between actors participating in MSIs. Characterizing an MSI as consisting of numerous local networks that are embedded in a wider global network, I argue that tighter couplings (within local networks) and looser couplings (between local networks) coexist. Second, I suggest that this coexistence of couplings enables MSIs to generate policy outcomes which address the conditions of a transnational regulatory context. I argue that MSIs’ way of organizing enables them to cope with three challenges: the stability, flexibility, and legitimacy of governance. Reflecting on these challenges, the article identifies a number of problems related to MSIs’ role in transnational governance. Third, I discuss the UN Global Compact as an illustrative case and examine problems and opportunities related to its stability, flexibility, and legitimacy.

Cross-National versus individual-level differences in political information: A media systems perspective

Abstract: We propose a context‐dependent approach to the study of political information. Combining a content analysis of broadcast news with a national survey measuring public awareness of various events, issues, and individuals in the news, we show that properties of national media systems influence both the supply of news and citizens’ awareness of events in the news. Public service‐oriented media systems deliver hard news more frequently than market‐based systems. It follows that for citizens living under public service regimes, the opportunity costs of exposure to hard news are significantly lowered. Lowered costs allow less interested citizens to acquire political knowledge. Our analyses demonstrate that the knowledge gap between the more and less interested is widest in the US and smallest in Scandinavia.

Toward a Theory of Using History Authentically: Historicizing in the Carlsberg Group

Abstract: Drawing on interviews, archival material, and observation, this article investigates how and why, on two different occasions, actors at the Carlsberg Group headquartered in Denmark were inspired to...

Enterprise resource planning systems, strategic enterprise management systems and management accounting: A Danish study

Abstract: Purpose – The purpose of this paper is to contribute to the body of knowledge about to what extent integrated information systems, such as ERP and SEM systems, affect the ability to solve different management accounting tasks.Design/methodology/approach – The relationship between IIS and management accounting practices was investigated quantitatively. A total of 349 responses were collected using a survey, and the data were analysed using linear regression models.Findings – Analyses indicate that ERP systems support the data collection and the organisational breadth of management accounting better than SEM systems. SEM systems, on the other hand, seem to be better at supporting reporting and analysis. In addition, modern management accounting techniques involving the use of non‐financial data are better supported by an SEM system. This indicates that different management accounting tasks are supported by different parts of the IIS.Research limitations/implications – The study applies the methods of quanti...