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 & Entrepreneurship. The organization has 2194 authors who have published 9649 publications receiving 341898 citations.

Knowledge creation and diffusion in geographic clusters

Abstract: The established fact that knowledge in society is always distributed and dispersed can be given a dynamic interpretation when perceived as the outcome of an ongoing deepening of the division of labour as suggested by Adam Smith. Individuals specialising on performing certain tasks are motivated to find solutions and notice peculiarities otherwise overlooked. Thus, this gives rise to the suspicion that the process of innovation and learning is fuelled by the development of distinct bodies of knowledge developed in independent organisations pursuing objectives of competitiveness. Specialisation and outsourcing, etc., aim at freeing managerial and other resources within the firm to be relocated in developing core capabilities or competencies and in enhancing the internal learning processes. The boundaries of the firm thus impact directly on the (possible) level of learning in the economy. However, developing distinct bodies of knowledge increases the cognitive distance that firms have to overcome when engaged in inter-organisational learning. This must imply that interorganisational learning is subject to thresholds, before the dispersed knowledge bases of firms have grown sufficiently apart for interacting to imply learning; and ceilings, after which the cognitive distance becomes too great for firms to bridge, and where learning, consequentially, will cease. The paper argues that geographical clusters constitute an unplanned and organically developed mechanism for reducing cognitive distance between firms and thereby the cost of knowledge transfer and utilisation, while at the same time maintaining the specialisation within and between firms necessary for creating new knowledge.

Fluidity, Identity, and Organizationality: The Communicative Constitution of Anonymous

Abstract: This paper examines how fluid social collectives, where membership is latent, contested, or unclear, achieve ‘organizationality’, that is, how they achieve organizational identity and actorhood. Drawing on the “communicative constitution of organizations” perspective, we argue that the organizationality of a social collective is accomplished through ‘identity claims’ – i.e., speech acts that concern what the social collective is or does – and negotiations on whether or not these claims have been made on the collective's behalf. We empirically examine the case of the hacker collective Anonymous and analyse relevant identity claims to investigate two critical episodes in which the organizationality of Anonymous was contested. Our study contributes to organization studies by showing that fluid social collectives are able to temporarily reinstate organizational actorhood through the performance of carefully prepared and staged identity claims.

Do Fiscal Rules Matter

Abstract: Fiscal rules are laws aimed at reducing the incentive to accumulate debt, and many countries adopt them to discipline local governments. Yet, their effectiveness is disputed because of commitment and enforcement problems. We study their impact applying a quasi-experimental design in Italy. In 1999, the central government imposed fiscal rules on municipal governments, and in 2001 relaxed them below 5,000 inhabitants. We exploit the before/after and discontinuous policy variation, and show that relaxing fiscal rules increases deficits and lowers taxes. The effect is larger if the mayor can be reelected, the number of parties is higher, and voters are older. (JEL E62, H71, H72, H74, R51)

Reading an intellectual capital statement: describing and prescribing knowledge management strategies

Abstract: This paper introduces a framework for analysing intellectual capital statements. It is suggested that the three‐way model of intellectual capital (human, organisations and structural) can be developed in its descriptive and its prescriptive qualities. Another model is offered which relate intellectual capital indicators to the firm’s knowledge strategy. This IC accounting system describes the transactions that allow the firm’s knowledge strategy to be implemented and it prescribes an agenda from which it is possible to monitor the effects around intellectual resources, to qualify and upgrade them and to survey the portfolio of intellectual resources. An example of Systematic Software Engineering’s two intellectual capital statements from 1999 and 2000 is used to illustrate how intellectual capital statements may be read from this perspective.