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....

Scenarier er en velkendt måde at forholde sig til fremtiden på. Mere end at forudsige hvordan fremtiden vil se ud, er formålet at give forskellige bud på hvordan fremtiden kunne forme sig. Fremtiden for dansk fødevareindustri har nærværende working papers forfattere og øvrige...

No abstract

No abstract

In the implementation of an ERP system in a large Danish production company (here referred to as Omega), discourse surrounding the project changed appreciably during the course of the project. Drawing on recent adaptations of discourse theory, we provide a theoretical model which relates...

No abstract

This paper studies the extent to which present annual reporting practices fulfill the themes of comprehensive business reporting put forth by the Jenkin’s Report and a series of authoritative reports that have emerged in its wake, and thereby examines which types of information suppliers find...

A part of the emerging sustainability management accounting is corporate health and safety performance. One performance dimension is the costs of occupational accidents in companies. The underlying logic for calculating these costs is that if occupational accidents are prevented then these costs...

No abstract

The decision on investment in R&D is very important and highly risky for firms’ performance and survival in their business. This paper focuses on the commercialization of firms’ investment in innovation and how these decisions affect their performance. The study uses a large innovation...