Taking a Bourdieusian perspective, we analyze the relevance of social background and capital for choosing English as a medium of instruction (EMI). Our work focuses on students with a non-native English-language background in a business school setting. Although proponents argue that EMI...

This single-case study explores whether Lean management can improve efficiency in patient treatment at hospitals. Using a case study methodology, we investigate the implementation of Lean at Odense University Hospital (Denmark) and rely on both qualitative and quantitative data for our analysis....

This research examines the ability of Earnings less Risk-free Interest Charge (ERIC) to predict stock returns. We find that that earnings, cash flow, and total income are more strongly associated with stock returns than ERIC or residual income. In conclusion, our research suggests that mandatory...

Sustainability reporting (SR) is a valuable tool for firms to provide stakeholders with information about tSustainable Management Practices (SMP). This type of reporting is important for demonstrating the materiality of SMP, as well as for assessing the impact of SMP on total shareholder returns...

The purpose of this paper is to understand how the motives for a Balanced Scorecard (BSC) adoption and organizational fit interact with the design and sustainability of a BSC adoption. We follow up on 10 Danish organizations that were showcased as best-practice adopters 15 years ago and identify...

Complex constructs in management accounting are often hard to replicate if they rely on surveys or manual content analyses. Such constructs include, for example, the balanced scorecard (Kaplan & Norton, 1992), customer accounting (Roslender & Hart, 2010), corporate sustainability (Joshi & Li,...

Purpose - The purpose of this paper is to conceptualize how past corporate social responsibility (CSR) affects the occurrence of organizational misconduct by the means of moral licensing. Design/methodology/approach - To this end, the authors conduct a conceptual review and develop a framework...

We examine the relation between monetary rewards, cognitive capabilities, dimensions of effort and how they affect decision-making in complex contexts. Using an experiment, we extend previous research with other effort areas. We find that the effect of incentives depends on the cognitive...