Purpose - The purpose of this paper is to analyse some dynamic consequences of the theoretical foundations of the balanced scorecard (BSC) with the aid of a simulation approach based on part of a real BSC. <p> Design/methodology/approach - The model includes five perspectives and a number of...</p>

Formål - Formålet med dette paper er at konstruere begreber og metoder, som kan anvendes i værdibaseret ledelse til styring af risiko. <p> Design/metodologi/approach - Risikobegrebet gøres til genstand for en litteraturgennemgang og en logisk analyse ligesom risikohåndteringen i hovedværkerne...</p>

Formål - Formålet med dette paper er at belyse styringstankegangen i værdibaseret økonomistyring og at skitsere en mulig ny styringslogik og model herfor. <p> Design/metodologi/approach - Frameworket bygger på en bred basis af litteratur indenfor finansiering, økonomistyring, generel ledelse,...</p>

This paper focuses on which characteristics managers take into account when they choose and evaluate business partners, and the interrelationship between the constructs trust, control and information. The paper is based on a survey which includes 101 small and middle-sized manufacturing...

Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission...

This paper reports the results of an explorative study of six large Danish companies regarding the effects of ERP implementation and use. The study is part of a larger ERP study programme at the Aarhus School of Business. The data collection approach applied was based on interviews and...

Society is evolving from the industrial society towards the information society where information technology plays a crucial role. Few IT innovations have had as much impact on business organizations in the past years as Enterprise Systems (ES). These systems affect most functions in the...

I de senere år har der været megen omtale af behovet for offentliggørelsen af supplerende oplysninger fx igennem årsrapporten, supplerende rapporteringsformer eller ad andre kommunikationsveje. Danmark bliver ofte nævnt som foregangsland i denne henseende, bl.a. pga. Videnskabsministeriets...

This paper focuses on the use of environmental information in investment decision making. The research approach employed was based on an experiment where three groups were asked to allocate investment funds between two companies based on financial accounts and information material from these...

This research note is written as an invited comment on the report "Information for better markets: New reporting models for business" (ICAEW 2004). The remarks in this research note are the viewpoints of the author himself and therefore his responsibility alone. They are not the viewpoints of...