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.

Modelling CSR: How Managers Understand the Responsibilities of Business Towards Society

Abstract: The purpose of this article is to develop a model of how managers perceive the responsibilities of business towards society. The article is based on the survey responses of more than 1,000 managers in eight large international firms. It is concluded that the managerial perceptions of societal responsibilities differ in some respects from the mainstream models found in the corporate social responsibility (CSR) and business ethics literature. The article is an output of RESPONSE: an EU- and corporate-funded research project on managerial perceptions of CSR.

How Strategic Entrepreneurship and The Institutional Context Drive Economic Growth

Abstract: The economics of growth has shown that countries grow by better allocating whatever resources are at their disposal and by introducing productivity-enhancing innovations. Strategic entrepreneurship plays a key role in this process by searching for, combining, trying out, etc., new resource combinations in the pursuit of profits under uncertainty. Institutions that support economic freedom allow such experimentation to take place at low transaction costs, positively influencing total factor productivity. We test these ideas on a unique panel data set derived from Compendia, World Bank data, and the Fraser Institute's economic freedom data. Copyright © 2013 Strategic Management Society.

Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice

Abstract: Traditionally, accounting has been described as a gendered profession. Recently, accounting firms, and especially the Big Four, have made very public commitments to promote greater gender equality. Yet they struggle to retain women, especially at more senior levels. Drawing on a recent empirical field study of managers in one of the Big Four accounting firms (pseudonym Sky Accounting), we explore the effects of a flexible work initiative that was developed with the aim of creating “the best professional workplace for women”. The paper addresses the flexibility program as a key organizational practice that was specifically designed to enhance the progression and retention of talented women at senior levels. We show how the initiative that was designed to challenge the status quo was, in practice, translated into a mechanism that actually reinforced gender barriers. In order to theorize our findings, we draw on contemporary theoretical approaches to gender from both accounting and organization theory and suggest several critical reflections on the dynamics of bringing about change in relation to gender inequality.

Using institutional theory with sensemaking theory: a case study of information system implementation in healthcare

Abstract: Institutional theory has proven to be a central analytical perspective for investigating the role of social and historical structures of information systems (IS) implementation. However, it does not explicitly account for how organisational actors make sense of and enact technologies in their local context. We address this limitation by exploring the potential of using institutional theory with sensemaking theory to study IS implementation in organisations. We argue that each theoretical perspective has its own explanatory power and that a combination of the two facilitates a much richer interpretation of IS implementation by linking macro- and micro-levels of analysis. To illustrate this, we report from an empirical study of the implementation of an Electronic Patient Record (EPR) system in a clinical setting. Using key constructs from the two theories, our findings address the phenomenon of implementing EPRs at three levels: the organisational field, the organisational/group, and the individual/socio-cognitive level. The study shows how a rationalised myth of an efficient EPR system has travelled from the organisational field to the hospital ward and on to individual doctors. The findings also provide evidence of a strong human agency by showing how doctors enact their work practices and shape the use of the EPR system. The study contributes to IS research by showing the need to address macro-level structures, as well as individual interpretations and practical use situations, in order to identify how and why information systems are adopted by users.

Learning in the village economy of Denmark. The role of institutions and policy in sustaining competitiveness

Abstract: The benefits of an international division of labour is never illustrated more clearly than in small developed nations like Denmark. Without many natural resources such countries can never be self sufficient and they need access to foreign markets in order for their firms to specialise and utilize economics of scale. The specialisation chosen is mainly in low-tech goods, where the risk of sudden domestically damaging changes in technology or demand are relatively small. Besides such general features of small developed nations, the Danish case has some special characteristics, which distinguishes it from many other nations and regions. One important feature is the century-old, deep-rooted egalitarian beliefs of the society which during the last century has intermixed with the growth of the public sector in shaping not only the welfare state, but also a strongly consensus-seeking political system - the negotiated economy - incorporating all major groups in the economy. Recently, the development towards a knowledge based world economy has increased the importance of another feature with an small egalitarian country: the kind of trust-relations, that come into existence, when everyone in an industry has known everybody else through many years. The international industrial competitiveness of the country's vast majority of small, export oriented firms are not only favoured by a reasonable adequate macro-economic policy but further enhanced by the ease in the exchange of information resulting from established trust-relations.