A lag seems to exist between management accounting techniques and management accounting practices of organisations (Bjørnenak, 1997a). The accounting lag exists in spite of the interaction taking place between academia and practice in terms of researchers conducting field studies and management...

The goals of this thesis are to examine new technology-based firms’ use of aesthetic design as an element of service innovation and to explore potential relationships between aesthetic design and performance in this same context. There is a scarcity of research on aesthetic design as an...

The aim of this thesis is to analyse how the implementation of electronic patient records (EPR) may affect cross-disciplinary clinical practice in a particular hospital department. The thesis presents a modified discourse analysis, a technology analysis, and some reflections on power. Using...

This dissertation is about state performance auditing in Denmark – a practice that the National Audit Office of Denmark (NAOD) is mandated to undertake. My analysis of performance auditing takes as a starting point the fact that performance auditing is a kind of writing and that one immediate...

‘No amount of preparation could have lessened the shock and revulsion I felt on entering a sporting-goods factory in the town of Sialkot, seventy miles from Lahore, where scores of children, most of them aged five to ten, produce soccer balls by hand for forty rupees, or about {dollar}1.20, a...

This Ph.D. thesis consists of three self-contained chapters, which can be read independently. The chapters are interrelated through their use of structural credit risk models and a credit derivative known as the Credit Default Swap (CDS). Chapter 1 estimates the impact of accounting transparency...

The Performative Power of Competence undersøger hvad kompetence bliver i en række konkrete arbejdspraksisser. Afhandlingen viser hvordan kompetence ikke blot handler om individuelle eller organisatoriske opkvalificeringsprojekter, men indebærer en social værdidom (om det kompetente og...

Denne afhandling fokuserer på konstruktion af markeder for miljørigtige produkter gennem et casestudie af, hvordan miljøvenlighed som produktkvalitet er blevet udført (enacted) og forhandlet i markedet for urinposer. Afhandlingen bygger på et konstruktivistisk perspektiv på markeder:...

This thesis is the product of my PhD studies at the Department of International Economics and Management at Copenhagen Business School and consists of four essays - one literature review and three empirical studies - on different aspects of the corporate governance of banks. The four essays are...