This paper contributes to the discussion of the present status and future scenarios of business reporting by conducting a thorough review and analysis of state-of-the-art of the authoritative business reporting literature and also a set of specifically formulated models for voluntary reporting....

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>

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...

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>

This paper contributes to the ongoing debate of developing corporate reporting practices by analyzing the information content of fundamental analyst reports and comparing this with annual reporting practices. As there has been much critique of the lacking relevance of disclosures through...

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...

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...

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...