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The following is a rough list. If you need more information, please contact the researcher.
The academic articles have been peer-reviewed, which means they have been judged by other researchers within the same area.
THE FOLLOWING IS THIS MONTH’S PEER-REVIEWED RESEARCH – ENJOY YOUR READING:
Find the abstracts under each heading...
Abstract: Extant research shows that entrepreneurs are typically overly optimistic about their ventures’ prospects and that such optimism hampers performance. We analyze how dispositional optimism affects the adjustments to entrepreneurs’ expectations after they receive negative feedback on their task performance. We then explore the relationship between optimism and the effectiveness of innovation. Exploiting unique firm-level data and a laboratory experiment involving 205 entrepreneurs, we find that dispositional optimism is negatively associated with both the likelihood and extent of belief updating in response to negative feedback. Furthermore, dispositional optimism triggers a discrepancy—between innovation inputs and outputs—that reduces a firm’s innovation effectiveness.
Journal: Organization Science
Published: December 2020
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Contact CBS researcher: Orsola Garofalo
Abstract: Sustainability professionals believe their work has positive social and environmental impacts in the “real world,” but they recognize that their impactfulness is contingent on a number of other factors, especially the willingness of other, typically more powerful actors to consider their fi ndings and implement their recommendations. In this article, I develop the notion of “impact pathways” to think about the relationship between paths, maps, travelers, terrains, and ethics in the context of what my informants regularly refer to as the sustainability “landscape.” I show how the interpretation of a map and the choice between diff erent possible paths can be partially explained by an actor’s particular ethical framework, in this case something I identify as the sustainability ethic.
Journal: Focaal: Journal of Global and Historical Anthropology
Published: October 2020
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Contact CBS researcher: Matthew Archer
Abstract: Whereas the Obama administration had equivocated, the Trump White House declared its vehement opposition to the Belt and Road Initiative (bri). This shift went together with the Trump administration’s designation of the People’s Republic of China (prc) as a strategic competitor and a broader deterioration in bilateral relations. However, as it began to posit alternatives to the bri, the Trump administration fell back on the policy thinking of the established foreign policy community. In doing this, it tacitly accepted the importance of soft power and the adoption of strategies requiring close cooperation with allies and partners so as to develop regional infrastructural “connectivity” projects. The White House thereby stepped back from the unilateralism, “principled realism,” and reliance upon hard power that had defined Donald J. Trump’s 2015–2016 presidential campaign. Nonetheless, U.S. efforts to develop policy alternatives to the bri were limited, unstable, and variegated. The Trump administration’s actions in other policy arenas often stymied efforts to counter the prc and initiatives such as the build Act and “Prosper Africa” received scant resources. On the basis of this policy pattern, the article argues that policy communities at times can “harness” other counter-positioned, political currents, but ongoing ideational stresses and abrasion will inevitably characterize the process.
Journal: Journal of American-East Asian Relations
Published: 2020
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Contact CBS researcher: Edward Ashbee
Abstract: In this paper, we introduce a new Bayesian non-parametric stochastic frontier (SF) model that addresses the endogeneity problem and relaxes problematic assumptions regarding functional form, and distributional properties. The model can be seen as a competitor to DEA. We show how the model outperforms its parametric counterpart in all critical diagnostic tests. The application we use covers a unique sample of US hotels that operate within competitive clusters. We utilize the efficiency results obtained from this model to shed light on the extent to which performance spillover (i.e. agglomeration effects) may differ based on the varied characteristics of hotels within these clusters. We obtain interesting findings and discuss their implications for hotels contemplating future co-location strategies.
Journal: Annals of Tourism Research
Published: March 2021
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Contact CBS researcher: Florian Kock, Alexander Josiassen
Abstract: Fiscal policy is the sum of decisions on taxation and spending that one takes in an economy, particularly in times of crisis. As such, it is of existential importance in the life of a society. Known for its recent waves of spending cuts and tax increases (austerity) during recessions (Blyth, 2013), 2020 Europe has had a more expansionary fiscal policy than ever before. How do we make sense of this shift? To answer this question, let us draw on select insights from three political economy literatures on fiscal crisis management. The first is the literature on learning. For its proponents, changes in fiscal policy are powered by evidence-based, yet politically mediated cognitive updating in the corridors of power. Plainly put, policymakers are keen students of what changes in their environment. This literature has showed that a great deal of learning took place in the EU since 2010 in particular (Schmidt, 2020; Kahkhaji and Radaelli, 2017; Dunlop and Radaelli, 2019). Its main implication for fiscal policy under corona is that between 2010 and 2015 the EU leaders learned about the limits of austerity and the virtues of more spending and tax cuts in a recession. Consequently, one would expect that when a deep recession arrives again (and it did in the spring of 2020), they would not be tempted to do a rerun of the self-defeating policies of the 2010-2012 period. As Keynes put it, “when the facts change, I change my mind.”
Journal: Samfundsøkonomen
Published: December 2020
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Contact CBS researcher: Cornel Ban
Abstract: I denne rundbordssamtale diskuterer vi forskellige former for kritik, historisk og aktuelt. Vi diskuterer, hvordan kritik er blevet noget uomgængeligt og allestedsnærværende, og hvilke problemer og udfordringer det stiller til en kritisk praksis i dag. Vi skitserer to arketypiske kritikformer, som vi benævner som negativ og affirmativ kritik. Den negative kritik kan karakteriseres ved at afsløre, afdække og kritisere det bestående. Denne kritikform er væsentlig og afgørende både i samfundet og akademisk praksis. Vi diskuterer, hvordan en sådan negativ kritik dog også har begrænsninger. I det den ikke altid bidrager til at skabe forandring, men tværtimod kan skabe håbløshed, frustration og apati. Vi argumenterer for, at vi må udvide vores kritiske praksis og supplere med mere affirmative former for kritik. Affektive kritikformer virker ved ikke at skrælle noget af, men i højere grad ved at lægge til. Det handler om at multiplicere, potentialisere, udfolde det virtuelle og bekræfte noget, der endnu er i tilblivelse. På den måde producerer de forskellige kritikformer også affektive fænomener som håb, begejstring, uhygge og vrede, ligesom kritikken selv kan udspringe af disse. En grundpointe er, at disse kritikformer ikke er modsætninger men supplerer hinanden, og at vi med dem kan udvide vores kritiske redskaber og måder at forstå og forandre verden på. Artiklen argumenterer ved at vise, hvordan forskellige typer af kritik kan udfoldes i forhold til empiriske eksempler fra samfundsdebatter og forskningen, og diskuterer de forskellige opfattelser af kritik op mod centrale filosoffer, teoretikere og aktivister.
Journal: Nordiske Udkast
Published: 2020
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Contact CBS researcher: Sverre Raffnsøe
Abstract: Et spørgeskema udsendt til danske virksomheder under nedlukningen under den første bølge af coronavirus viser at hjælpepakkerne gik til de mest udsatte virksomheder og var med til at redde 81.000 jobs.
Journal: Samfundsøkonomen
Published: December 2020
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Contact CBS researcher: Birthe Larsen
Abstract: Drawing on cultural branding research, we examine how brands can craft national identity. We do so with reference to how brands enabled New Zealand’s displaced Pākehā (white) majority to carve out a sense of we-ness against the backdrop of globalization and resurgent indigenous identity claims. Using multiple sources of ethnographic data, we develop a process model of how brands create national identity through we-ness. We find that marketplace actors deployed brands to create and renew perceptions of we-ness through four-stages: reification, lumping, splitting, and horizon expansion. From this, we make three primary contributions to the consumer research literature: we develop a four-part process model of how brands become national identity resources, explore the characteristics of the brands that enable the emergence of and evolution of we-ness, and explore how our processes can address a sense of dispossession among displaced-majorities in similarly defined contexts.
Journal: Journal of Consumer Research
Published: December 2020
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Contact CBS researcher: Michael Beverland
Abstract: In this article, we connect with recent attempts to rethink management learning as an embodied and affective process and we propose walking as a significant learning practice of a pedagogy of affect. Walking enables a postdualist view on learning and education. Based on course work focused on urban ethnography, we discuss walking as affect-pedagogical practice through the intertwined activities of straying, drifting and witnessing, and we reflect upon the implications for a pedagogy of affect. In conclusion, we speculate about the potential of a pedagogy of affect for future understandings and practices of management learning.
Journal: Management Learning
Published: December 2020
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Contact CBS researcher: Timon Beyes
Abstract: En del virksomheder har ikke Shareholder Value som eneste målsætning men derimod blandede formål, hvor en del handler om at tjene penge og en anden om at skabe andre former for værdi. F.eks. ved at foretage investeringer med lavere afkast, hvis de giver stakeholderne mærkbare fordele eller anden form for nytte. Artiklen anvender forbrugerejede koncerner indenfor elsektoren (a.m.b.a.’er) til at illustrere og argumentere for, at selskaberne på forhånd skal beskrive og kommunikere sine mål via en værdiskabelsespolitik. Politikken skal både beskrive, hvordan selskabet vil skabe et overskud, og hvordan det vil anvende det til fremme af andelshaveres fælles interesser. Resultatet af projekter med lavere økonomisk afkast, men iværksat for at skabe anden værdi for andelshaverne, skal passere resultatopgørelsen. Forfatterne argumenterer for, at sådanne projekters anden form for værdiskabelse fremgår af en særlig side i årsrapporten, så værdiskabelsens blandede formål bliver transparent. Og så der senere kan følges op på, om også anvendelse af midler til anden form for værdiskabelse realiseres som ønsket.
Journal: Finans/Invest
Published: 2020
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Contact CBS researcher: Søren Bjerre-Nielsen
Abstract: In this paper, we consider a downstream firm negotiating with an upstream firm, and we investigate the impact of the organizational form of the upstream firm. We show that if the upstream firm is organized like a traditional cooperative, where the members have free delivery rights and where surplus is shared in proportion to the deliveries, the downstream firm is less subject to a holdup. The cooperative form makes it possible for the upstream firm to credibly commit to deliveries.
Traditional cooperatives are often considered as suffering from a volume management problem, which leads to excessive deliveries. Remedying this problem is the objective of the so-called new generation cooperatives. In a supply chain context, however, this problem may actually be beneficial. Specifically, it limits the upstream firm’s ability to hold up the downstream firm, which in turn makes possible specific downstream investments that are closer to first best.
Our model lends structure to several real-world phenomena, including the apparent success of marketing cooperatives in farming, the success of open-end mutual funds, and the organization of aggregators in the new economy.
Journal: Journal of Economic Behavior & Organization
Published: January 2021
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Contact CBS researcher: Peter Bogetoft
Abstract: Machine learning models are becoming increasingly prevalent in algorithmic trading and investment management. The spread of machine learning in finance challenges existing practices of modelling and model use and creates a demand for practical solutions for how to manage the complexity pertaining to these techniques. Drawing on interviews with quants applying machine learning techniques to financial problems, the article examines how these people manage model complexity in the process of devising machine learning-powered trading algorithms. The analysis shows that machine learning quants use Ockham’s razor – things should not be multiplied without necessity – as a heuristic tool to prevent excess model complexity and secure a certain level of human control and interpretability in the modelling process. I argue that understanding the way quants handle the complexity of learning models is a key to grasping the transformation of the human’s role in contemporary data and model-driven finance. The study contributes to social studies of finance research on the human–model interplay by exploring it in the context of machine learning model use.
Journal: Big Data & Society
Published: 2020
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Contact CBS researcher: Kristian Bondo Hansen
Abstract: We identify the impact of reported sexual harassment on firm value through the use of a unique hand-collected sample consisting of around 200 incidents that all include novel event- and firm-specific characteristics. The average effect of a sexual harassment scandal is significantly negative and robust, with around 1.5% abnormal decrease in market value over the event day and the following trading day. In the cross section, the effect is considerably amplified by the involvement of a CEO in the scandal, high news coverage and number of accusers, while firms' self-disclosure of misconduct mitigates the effect. The average magnitude of impact is unchanged before and after the #MeToo movement, but the frequency of scandals in the media translates to a four-fold increase in the risk of becoming embroiled in a scandal. Proxies of public sentiment rather than direct penalties and loss of productivity are found to correlate with the magnitude of impact.
Journal: Journal of Corporate Finance
Published: January 2021
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Contact CBS researcher: Ulf Nielsson
Abstract: Data are US monthly time series of involuntary part-time employment stocks and flows from 1976 until 2019 (covering five economic downturns), derived from the US Current Population Survey (CPS). Stocks and flows are cleared from discrepancies over time caused by the 1994 redesign of the CPS, and they are adjusted to control for margin error problems and time aggregation biases. Data are available in two different formats: unadjusted and adjusted for misclassification errors – another important sources of biases in worker flows data. The time series obtained through these adjustments allow for a comprehensive account of the cyclical dynamics of involuntary part-time employment.
Journal: Data in Brief
Published: February 2021
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Contact CBS researcher: Daniel Borowczyk-Martins
Abstract: In response to the looming eco-social collapse, a growing number of scholars and activists in Europe and beyond call for 'degrowth'. They advocate democratic transitions towards post-capitalist societies that can function within ecological boundaries while being socially equitable. The present paper takes stock of what degrowth entails and addresses where it stands, both as an academic and a political project. It suggests that whereas the academic project is currently fl ourishing, the political project remains marginalised. Against this background, the question of what it would take for the political project of degrowth to gain momentum is addressed.
Journal: Revista de Economía y Estadística
Published: 2020
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Contact CBS researcher: Hubert Buch-Hansen
Abstract: Building on human capital theory and social capital theory, we theorize that cross-organization collaborations generate a rich and distinct source of relational capital that enhances employer-employee matches when complementary assets are important in the production process. We test our theory in the context of academic scientists where collaborations within and across organizations are common ways to access complementary assets. We find that cross-organizational collaborations are positively related to an individual’s decision to move towards their previous co-authors. Additionally, moving to an organization where an individual had a direct collaboration is positively related to post-mobility performance. This suggests that prior collaboration facilitates better employer-employee matches. We unpack this finding and show that the post-mobility performance increase is not driven only by increased productivity with the prior co-authors, it is also driven by novel collaborations with new colleagues. Together, our findings suggest that cross-organization collaborations facilitate hiring employees that can integrate well with the complementary assets of the entire unit.
Journal: Academy of Management Journal
Published: April 2020
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Contact CBS researcher: Francesco Di Lorenzo, Valentina Tartari
Abstract: This opinion paper addresses and contributes to the discourse on whether there is a central artifact that captures the essence of the information systems (IS) discipline. It argues that the IS discipline can, and should be, faithfully captured by an IS artifact. We offer a theoretical conception of the IS artifact by drawing upon General Systems Theory (GST). Key concepts of GST are distilled as meta‐principles which inform our formulation of the IS artifact. We use the meta‐principles of the IS artifact to develop salient assertions that theorize what an ‘IS’ is. To demonstrate the appropriateness of our conception, we illustrate how the assertions we developed are consistent with patterns related to emerging topics in IS research, notably, healthcare and IT, and Fintech. We formulate a research agenda on these emerging topics - based upon the conceptions developed in the paper - to guide future research. We conclude with the contributions and implications of our study, including the relevance for IT‐enabled work in the era of the COVID‐19 pandemic.
Journal: Information Systems Journal
Published: December 2020
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Contact CBS researcher: Xiao Xiao
Abstract: The increasingly complex national innovation system urgently needs modern scientific methods and tools to support its effective governance. Digital transformation is an effective option for realizing the modernization of national innovation governance capacity and promoting the building of an innovation-oriented country. Starting from the practical and research background of digital transformation of innovation governance，it analyzed how big data affected national innovation governance from five dimensions：multi-actor participation，scientific quality and transparency， accuracy，efficiency，and risk management capability. In addition，it categorized the application of big data in the national innovation governance system with five dimensions： science and technology development monitoring，foresight and strategy planning，project management， scientific activities mapping， policy evolution and its effect tracking. Finally， it put forward suggestions on how to make full use of big data in innovation governance and realizing the digital transformation of innovation governance： transform the government's innovative governance concept and model， establish a multi-level innovation-monitoring data integration platform，open up multi-level innovative information between departments，promote and implement the disclosure of innovation information，establish a sound legal system of innovation data management, and accelerate the construction of new digital infrastructure. It provides a basis for further understanding the important role of big data in innovation-led development and modernization of national governance system.
Journal: R&D management
Published: 2020
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Contact CBS researcher: Tara Qian Sun
Abstract: Crowdfunding projects have been the subject of contrasting narratives. To many, they are the antithesis of predatory bottom-line business ventures, and to others, they are an under-regulated vehicle for immature, or unscrupulous project owners to exploit inexperienced and vulnerable investors. These differences are significant, given many use crowdfunding to build public awareness and project a positive image. We use the myth of Prometheus – the Greek god associated with “defiant progress” and technological advancement – as a sensitising lens to build a set of competing, dialectic archetypes. We then apply these archetypes through a Hegelian dialectic analysis of three high-profile crowdfunding campaigns. The overarching contribution of the study is that it provides a foundation for discussion of the positive and negative narratives surrounding crowdfunded project owners and explicates the limitations of crowdfunding as an enabler of positive systemic change. The dialectic approach provides a systematic means of identifying the essence of disagreement between narratives. While it may be too early to predict the outcomes for emerging technology-driven initiatives such as crowdfunding, the use of myth offers a sophisticated means to look for “rhyming” phenomena, where the phenomena at play are similar to the grand frailties of humankind throughout history.
Journal: European Journal of Information Systems
Published: December 2020
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Contact CBS researcher: Rob Gleasure
Abstract: We estimate the impact of non-pharmacological interventions (NPIs) on COVID-19 deaths in Scandinavia. We exploit policy variation between Denmark and Norway on the one hand and Sweden on the other. The former deployed relatively more stringent lockdowns, the latter did not. Our difference-in-differences models show that stricter lockdown policies are associated with fewer COVID-19 deaths.
Journal: Covid Economics
Published: June 2020
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Contact CBS researcher: Steen Thomsen
Abstract: As current action remains insufficient to meet the goals of the Paris agreement yet alone stabilize the climate, there is increasing hope that solutions related to demand, services and social aspects of climate change mitigation can close the gap. However, given these topics are not investigated by a single epistemic community, the literature base underpinning the associated research continues to be undefined. Here, we aim to delineate a plausible body of literature capturing a comprehensive spectrum of demand, services and social aspects of climate change mitigation. As method we use a novel double-stacked expert – machine learning research architecture and expert evaluation to develop a typology and map key messages relevant for climate change mitigation within this body of literature. First, relying on the official key words provided to the IPCC by governments (across 17 queries), and on specific investigations of domain experts (27 queries), we identify 121,165 non-unique and 99,065 unique academic publications covering issues relevant for demand-side mitigation. Second, we identify a literature typology with four key clusters: policy, housing, mobility, and food/consumption. Third, we systematically extract key content-based insights finding that the housing literature emphasizes social and collective action, where the food/consumption literatures highlight behavioral change, but insights also demonstrate the dynamic relationship between behavioral change and social norms. All clusters point to the possibility of improved public health as a result of demand-side solutions. The centrality of the policy cluster suggests that political actions are what brings the different specific approaches together. Forth, by mapping the underlying epistemic communities we find that researchers are already highly interconnected, glued together by common interests in sustainability and energy demand. We conclude by outlining avenues for interdisciplinary collaboration, synthetic analysis, community building, and by suggesting next steps for evaluating this body of literature.
Journal: Environmental Research Letters
Published: December 2020
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Contact CBS researcher: Maria Figueroa, Lucia Reisch
Abstract: The marketing of B2B services has become an important field of academic enquiry. Industrial Marketing Management scholars have contributed to building a robust body of scholarship on the role of services as an indispensable aspect of company's strategic performance process. However, with digitization, there is a clear need for theoretical concepts and frameworks that can guide companies in the development of contemporary and strategic roadmaps for their B2B service marketing strategies and performance practice. This position paper outlines an agenda and delineates issues in B2B service delivery that need to be addressed to close the gap between service marketing theory and practice and collaborate on the development of strategic service capabilities for the industrial marketing space. More specifically, we identify and discuss the impact of 5 important trends shaping B2B services: 1) gamification, 2) personalization, 3) Mixed Reality (MR), 4) data visualization, and 5) privacy. On the basis of these, we will offer a number of specific directions for future research by industrial marketing researchers.
Journal: Industrial Marketing Management
Published: February 2021
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Contact CBS researcher: Ad de Jong, Torsten Ringberg
Abstract: The notion of uniqueness, as articulated at the centre of most organisational inclusion literature, is inextricably tied to Western-centric idea(l)s of the autonomous, individual and self-sufficient subject, stripped of historical inequalities and relational embeddedness. Following a critical inclusion agenda and seeking alternatives to this predominant view, we apply a Bhabhaian postcolonial lens to the ethnographic study of organisational efforts to include indigenous Kalaallit people in the Greenlandic Police Force. Greenland has home rule, but is still part of the Kingdom of Denmark and is subject to Danish defence policy and the police force. With Bhabha’s notion of mimicry, we explore how police officers, through performing ‘Danish’ (Western) culture and professionalism, both confirm and resist colonial stereotypes and even open up pathways towards hybridity. Building on the officers’ experiences, we introduce the term ‘hybrid inclusion’ by which we emphasise two interrelated dimensions necessary for advancing critical inclusion studies: first, a certain understanding of the to-be-included subject as fluid, emergent and thus ontologically singular but at the same time relationally embedded in a collective colonial past and present; second, organisational practices for inclusivity that address and work with the actual impossibility of a ‘happy inclusion story’, free of contradictions and conflicts.
Journal: Organization
Published: December 2020
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Contact CBS researcher: Lotte Holck, Sara Louise Muhr
Abstract: This article is an examination of the various ambivalences, limitations and dilemmas that are associated with the internal whistleblowing hotline – which is conceptualized as a management technique that strives to contain, codify, constrain, standardize, and neutralize acts of speaking up against illegal or unethical practices. In other words the interest is on what happens when the critical practice of whistleblowing or ‘speaking truth to power’ is sought institutionalized and transformed into a practice of ‘speaking truth through power’ – that is, through the managerial instrument of the whistleblowing hotline. The article argues that the Foucauldian concept of dispositive can help explain how a seemingly expedient and pragmatic technique such as the whistleblowing hotline, is in fact riddled with complexity and contradiction, which in turn creates a series of dilemmas and limitations related to aim and function the hotline. The analysis thus shows how the internal whistleblowing hotline can take different forms depending on the dispositive permeating it. Empirically, the analysis is based on descriptions of the use and function of internal whistleblowing hotlines in a Danish context.
Journal: Organization
Published: December 2020
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Contact CBS researcher: Erik Mygind du Plessis
Abstract: The paper develops a new holistic theory of the word by integrating semiotic, linguistic, and psychological perspectives and introduces the Cogitative-Sensory Word Model, the CogSens Model, that unites the human mind and body. Saussure’s two-sided sign is replaced by a Peirce-inspired three-sided conception in which the expression unit mediates two content units, namely, an idea content connected to the human mind and an image content linked to the human body. It is argued that it is the word that makes human language a unique tool of communication. Moreover, it is demonstrated how words interact with grammar to create an utterance. Finally, it is suggested that speech perception, i.e., fission of idea and image content, is the mirror image of speech production, i.e., fusion of idea and image content.
Journal: Semiotica
Published: November 2020
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Contact CBS researcher: Per Durst-Andersen
Journal: SIMPLY
Published: 2020
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Contact CBS researcher: Kim Østergaard
Abstract: Purpose: The study addresses the crucial issue of sustainable development goals (SDGs) and institutional voids in the peri-urban geographies of India. The peri-urban geographies, though within a cosmopolitical city, lack basic amenities like drinking water, sanitation and waste management. We study social entrepreneurial strategies to address these issues and thereby illustrate strategies that could be used to address sustainable development goals.
Design/methodology/approach: The article uses a multiple case study method to understand how social enterprises can provide scalable solutions addressing SDG related issues in India.
Findings: The research found three strategies that can help provide scalable solutions: First, the extensive use of the latest digital technologies to decrease cost and increase reach; second, extensive partnerships across the board; and finally, a focus on social innovations and business models that are accessible, affordable, available and known to the end-users.
Originality/value: The research contributes to institutional voids literature, SDGs literature and scaling of social enterprise literature. The research confirms that institutional voids are entrepreneurial opportunities. The research empirically shows how social enterprises are addressing SDGs at BoP. Finally, the core findings of the article contribute to the scaling of social enterprise literature.
Journal: Qualitative Research in Organizations and Management
Published: December 2020
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Contact CBS researcher: Anirudh Agrawal
Abstract: This paper argues that dialogue, as a processual tool, is sometimes not enough to solve deep-seated power-relations in the policy design of school reforms. We show this through a case study of a comprehensive school reform in Denmark that has lasted from 2011 until 2020. An active policy entrepreneur, Antorini, the Danish Minister of Education, tried to design a policy process that included a broad coalition in parliament and aimed to include the teachers as professionals. Since the teachers’ union opposed the effort to change the collective wage agreement prior to the reform, the reform has remained controversial. Power and deep-seated interests blocked the dialogue. We discuss the reform’s development inspired by an analytical reform policy framework by Patashnik. The lessons learned for other countries are that the power resources that policy makers and professionals possess needs to be acknowledged openly, and that dialogue therefore doesn’t always work for school reforms.
Journal: Policy Design and Practice
Published: December 2020
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Contact CBS researcher: Carsten Greve, Camilla Sløk
Abstract: Selecting novel product concepts for further development into successful innovations entails decision making under conditions of high uncertainty. The literature discusses several influencing factors for making accurate decisions in such situations, such as domain expertise to evaluate technical feasibility and market potential. Recent scholarship increasingly highlights the decision makers’ personal creative capabilities to have an important influence in dealing with uncertain options. This article examines an individual’s creativity and its relation to the individual’s propensity to select novel product concepts and to choose product concepts correctly for further development. We present an experimental study showing that an individual’s level of creativity increases the likelihood of accepting novel product concepts without negatively affecting decision accuracy. Domain expertise operationalized as familiarity with the intended, central use case or technology in the product concept neither influences the likelihood of accepting new product concepts nor decision accuracy. These findings have strong implications for companies in relation to managing individuals selecting product concepts for further development in early stages of the innovation process.
Journal: International Journal of Design Creativity and Innovation
Published: December 2020
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Contact CBS researcher: Agnes Guenther
Abstract: Digital currencies have received remarkable development in recent years. As a new product of the digital economy era, digital currency innovates rapidly, and constantly impacts the existing framework of society, economy, finance and technology. Therefore, understanding the influences of digital currency is of great significance. In June 2019, Facebook publicized Libra, which is a supranational cryptocurrency issued by large-scale institution. Libra, backed by Facebook with a large global user base, has attracted close attention from governments and central banks globally. This paper employs Libra as an important case to explore the impact of supranational digital currency of large-scale institution, and to investigate how to better design and develop digital currency. Libra meets the demand of business model innovation of Facebook, and it is a strategic step of Facebook to diversify business, enter developing market and form business ecosystem. This paper argues that digital currencies like Libra impose huge challenges to the existing legal and regulatory framework, national controllability of important data and international position of sovereign currency. Rational design and strategic development are of primary importance under global competition. This paper also provides guidance for the design and development of digital currencies, and further offers policy recommendations under the specific Chinese environment.
Journal: Management Review
Published: 2020
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Contact CBS researcher: Xiaochun Guo
Abstract: In this paper, we explain the challenges that emerged when a Danish region tried to employ innovation planning structures, without taking into account already existing governance paradigms in the organisation. We present a qualitative case study of a large regional health organisation in Denmark, which in 2016–2017 had the aim of fostering collaborative innovation. Drawing upon the concept of governance paradigms, we analyse how the strategic initiative and planning process, which used collaborative design thinking methods, in line with the New Public Governance paradigm, was hampered and finally rejected by managers embedded in an organisational context dominated primarily by the New Public Management and Traditional Public Administration paradigms.
Journal: Scandinavian Journal of Public Administration
Published: 2020
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Contact CBS researcher: Susanne Boch Waldorff
Abstract: This paper introduces the concept of a Luxury Freeport to describe a novel form of offshore where art and other high-end goods can be stored indefinitely without tax and duty-payments being made. The paper makes three key contributions to our understanding of these new actors in the global political economy. First, it conceptualizes Luxury Freeports as part of what has been called the ‘offshore world’, showing that over the course of the last decade these previously understudied sites have become part of an evolving global ecosystem of tax avoidance. Second, the paper attributes the rise of this new form of offshore to meso-level spillover effects within the offshore world itself: this new model of offshore was born from a combination of the competitive ‘push’ of the rapid spread of Open Customs Warehouses at the turn of the century and the investment ‘pull’ of large pools of money needing new investment outlets in the wake of the recent multilateral effort to clamp down on banking secrecy. Third, it examines how the development and diffusion of the Luxury Freeport model has been shaped and constrained by this clampdown. Navigating the regulatory push against offshore and in an effort to mainstream and legitimize their activities, newer Luxury Freeports have aligned themselves both with the exclusive and high cultural capital environment of the art world and the ecosystem of specialized services offered by the wealth management industry.
Journal: Environment and Planning A
Published: December 2020
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Contact CBS researcher: Oddný Helgadóttir
Abstract: There is little systematic work on how much the core of mainstream macroeconomics has changed since the crisis of 2008 and even less on what explains patterns of stability and change. This paper addresses this gap by first, mapping out debates over the core assumption of rational expectations in high-prestige academic publications and the research of central banks of systemic importance and second, deploying a sociological perspective to assess the various forms of capital deployed by orthodox defenders, radical challengers and constructive critics of this assumption. The paper finds that although the core of modern macro has seen a more robust radical challenge than one might have expect, the defense of rational expectations remained quantitatively dominant and substantively elastic. While radical challengers had access to significant material resources and symbolic capital, orthodox players control the institutions of the economics profession via editorial boards and refereeing for the top journals. As such, the orthodox exercise a strong gatekeeping function that allows some pluralism yet also goes some way toward explaining their continued intellectual dominance.
Journal: New Political Economy
Published: January 2021
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Contact CBS researcher: Oddný Helgadóttir, Cornel Ban
Abstract: This article discusses how cross-sector partnerships (CSPs) for sustainability manage the paradoxical tension between stakeholder inclusiveness and administrative efficiency. Drawing on qualitative data from a case study of a CSP focused on urban sustainability, we show how the inclusiveness–efficiency paradox unfolded throughout the studied collaboration. We discuss how the paradox reemerged in a different guise within each phase of the partnership and how three practices of paradox management helped actors to cope with the tension: “customized inviting” (during the formation phase), “sequential including” (during the preparation phase), and “tailored instructing” (during the implementation phase). On the basis of these findings, we argue that (a) the paradox reoccurred throughout the phases of the CSP because the three paradox management practices accentuated boundaries, thereby helping to resolve the paradox temporarily while at the same time creating grounds for the paradox to resurface, and (b) that the three paradox management practices can be theorized as a special type of boundary work that “plays up” relevant differences between actor groups and thereby ensures collaboration.
Journal: Business & Society
Published: December 2020
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Contact CBS researcher: Andreas Rasche
Abstract: The article proposes an analysis of quantitative and qualitative expressions in terms of the notion of classifier. The task of classifiers is to classify or categorize the denotation of nouns according to different parameters. This classification can be objective or subjective. The quantitative objective (ontological) classifiers, with their inherent scalar nature serve as a model for qualitative subjective (axiological) expressions. The categorization performed by subjective classifiers therefore often has a derogatory meaning since categorization confines the referent to a category whereas attribution just confers a certain quality to it.
Journal: Langue Francaise
Published: October 2020
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Contact CBS researcher: Michael Herslund
Abstract: Art’s engagement with social practices has promoted reflections in art theory about strategies of organizing. Whether in the form of temporary self-organized initiatives, interventions into society or as the possibility of art developing alternative, sustainable organizations, questions of organizing come to the fore. In this article, I suggest that art theory will benefit from engaging with organizational theory, and I point to sociologist John Law’s concept of “modes of ordering” as a useful analytical tool with which to study the organizing practices involved in and affecting contemporary art. In particular, the article targets the field of participatory practices and suggests that they might be interpreted as the effect of cross-institutional modes of ordering. The potential of such an analysis is twofold. First, it offers an alternative analytical entrance point into the field of participatory practices, as opposed to the two dominant positions of a durational-dialogical and a conflictual-interventionist perspective. Second, it underlines how organizational processes cut across disciplinary fields and institutional barriers, generating networks of processual relations that support and strengthen certain practices, while challenging and impeding other practices.
Journal: Passepartout
Published: 2020
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Contact CBS researcher: Ditte Vilstrup Holm
Abstract: Business schools should be grounded in questions of meaning, not knowledge. Using this basic distinction, inspired by Hannah Arendt, I argue the scientific (e.g., economic and financial theory), moral (e.g., codes of conduct) and practical (e.g., training) forms of knowledge being taught in business schools corrode students' ability to think. They are corrosive because they are unthinkingly governed by a singular view of education: To instill habits that eliminate mystery, thereby making the world a more certain place. The aim is to realize organizational conditions of control, order, and uniformity, which in management practice equates to the conscious pursuit of efficiency and effectiveness. Given the extensive critique of this pursuit, both in terms of its hubris and of its pernicious effects on human relations and the wider environment, I ask "What if questions of knowledge were subsumed by ones of meaning?" Here, control, order, and uniformity make way for thoughtfulness. For Arendt, thinking is the capacity and willingness to refuse the monopolizing force of truth, and to keep truths in the company of their contraries. Education that institutes thinking rather than knowledge, encourages a plural, open awareness of a world that is, essentially, ungovernable. To relate to things thoughtfully, rather than knowledgably, is to develop what Arendt calls conscience. The conscience she speaks of is not a restraining force that pushes away untruths and installs certainty. Rather, it arises from the experience of questioning the certainties woven into human practices by considering how to begin them anew. If instituted though business schools, it places unruliness at the heart of management practice.
Journal: Academy of Management Learning and Education
Published: December 2020
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Contact CBS researcher: Robin Holt
Journal: Studies in Science of Science
Published: October 2020
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Contact CBS researcher: Tara Qian Sun
Abstract: In recent years, it has been argued that the public sector should stage citizen experiences to put the human before the system. The paper explores how a public organization stages such citizen experience in practice. In order to do that, the paper builds on Gernot Böhme’s understanding of atmosphere as a scenographic practice, reflecting how aesthetic practices have become pivotal in an ongoing aesthetization process in society as an enhanced focus on experiental value. The paper engages with contemporary theatre to critically elaborate the theatricality of staging organizational atmospheres as both a social and political concern. While the paper studies how the staging of atmospheres can be theoretically understood and empirically investigated, the paper argues that the staging of organizational atmosphere contributes to thinking organization as an aesthetic phenomenon.
Journal: Ambiances
Published: 2020
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Contact CBS researcher: Lydia Jørgensen
Abstract: Anecdotal evidence suggests that tourists do not only choose tourism destinations based on objective quality criteria. Rather, tourists may be drawn to certain destinations for reasons such as feelings of connection or affinity. This article provides a first examination of tourism affinity (TAFF) and its effects on tourism behavior. Tourists who are high on TAFF feel sympathy, admiration, or attachment toward a given country. In addition to examining TAFF, we also test the impact of tourism animosity (TANI) on a variety of resident and tourism behaviors. The results show that TAFF is a positive driver of several tourism-related outcomes, such as word of mouth and resident hospitality, while TANI drives general intention to visit and provide word of mouth but is a barrier to closer interactions. In addition, goal compatibility, relative power, and moral obligation drive TAFF while relative power drives TANI.
Journal: Journal of Travel Research
Published: December 2020
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Contact CBS researcher: Alexander Josiassen, Florian Kock
Journal: Econometric Theory
Published: 1998
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Contact CBS researcher: Lisbeth La Cour
Abstract: A growing body of research looks into business-led efforts to create social value by improving the socio-economic well-being of Base of the Pyramid (BoP) communities. Research shows that businesses that pursue these strategies—or BoP businesses—face distinct sets of challenges that require unique capabilities. There is, however, limited effort to synthesize current evidence on the mechanisms through which these businesses create social value. We systematically review the literature on BoP businesses, covering 110 studies published in business and management journals. We start by using bibliographic analysis to map the broad contours of the literature in terms of its common theoretical and empirical approaches, intellectual core, and evolution in time. We subsequently conduct a qualitative content analysis on the identified articles to synthesize their main findings. The analysis leads to a conceptual framework that explicates the antecedents, constraints, capabilities, and contingencies that drive social value creation. In addition to providing a rich and systematically organized account of the evidence, our analysis provides a critical reflection on the ethical dilemmas of social value creation efforts for the BoP, and outlines promising avenues for future research.
Journal: Journal of Business Ethics
Published: January 2021
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Journal: Chinese Culture and Management
Published: 2020
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Contact CBS researcher: Xin Li
Journal: Svensk Skattetidning
Published: 2020
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Contact CBS researcher: Yvette Lind
Abstract: Empathy, that is, the capacity of understanding another person's perspective and feelings, has conventionally been a pillar of marketing, as the discipline from its very inception has emphasized the importance of understanding and putting oneself in the shoes of customers. Yet, with an increasing focus on rationality, objectivity, and science, marketing has arguably become more empathy‐deprived. This is unfortunate, as the increasing objectification, specialization, and the resultant distancing and fragmentation of the marketing field make it proportionally essential to emphasize an empathetic approach to marketing. Here, I address this gap by (re)introducing an empathetic approach to marketing entitled empathy‐based marketing. Empathy‐based marketing addresses the increasing customer‐distancing and subdivision of the field of marketing, by focusing on an empathetic core, stimulating cross‐fertilization, and accentuating the general well‐being of the field. Beyond discussing what this paradigm is and why the field needs it, an agenda for future research is also outlined.
Journal: Psychology & Marketing
Published: January 2021
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Contact CBS researcher: Carsten Lund Pedersen
Abstract: Hvad sker der, når kommunernes styring af skolerne bliver mere intens? Pointen i denne artikel er, at den tættere styring synliggør spændingsfelter mellem forvaltninger og skoleledelse, og at dette stiller øget krav til dialog og en moden spændingshåndtering. Dette illustreres gennem et konkret udviklingsforløb i en kommune. Her arbejdede skolechef og skoleledere i en vekselvirkning mellem at forstå deres institutionelle vilkår og at udvikle deres håndtering af de spændinger,
som vilkårene fører med sig.
Journal: Erhvervspsykologi
Published: December 2020
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Contact CBS researcher: Klaus Majgaard
Abstract: Background: During adolescence, health behaviors and weight status are increasingly influenced by friendship and peer networks. This paper examines resemblances in weight-related characteristics and how they differ by sociodemographic factors.
Methods: Over 3,000 friendships were reported by 1,603 adolescents, aged 11–16 years, who participated in the school-based I.Family study in 6 European countries. Each “source child” named 1–10 friends for whom standardized weight-related traits were available in the same survey. The mean value of the friends’ traits weighted by time spent together was calculated, and related to the source child’s trait. Country, age and sex of the source child, parental education, and immigrant background were considered for confounding and moderation.
Results: Source children’s z-scores of body fat percent and BMI were positively associated with their friends’ characteristics, in particular if they had highly educated parents. Positive associations were also found regarding the frequency of fast-food consumption, impulsivity, screen time, preference for sugar-sweetened foods, and hours spent in sports clubs, in increasing order of effect size. Additionally, correlations were observed between friends’ cognitive and school functioning and being bullied. No associations were seen for a preference for high-fat foods, weight concerns, and health-related quality of life. Finally, parental education and immigrant background were associated between friends in all countries except Sweden, where no associations were observed.
Conclusion: Adolescent friends shared a number of weight-related characteristics. For weight measures per se, positive associations with friends’ characteristics were only observed in adolescents with high parental education. Associations regarding energy-balance behaviors and indicators of school-related well-being did not differ by parental education. Parental education and immigrant background correlated positively in friends in most countries showing that social aggregation is already occurring in adolescence. The wide spectrum of friendship associations in weight-related traits and behaviors suggests that health promotion initiatives in adolescents should be directed towards peer groups in both school-related and leisure-time environments.
Journal: Obesity Facts
Published: December 2020
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Abstract: In this paper, we study individual responses to competing institutional market and community logics. We argue that when individuals experience strong pressures both from market and community logics in hybrid contexts, they are unlikely to choose one logic over another. Instead, they combine both logics act as hybridizers. We identified three roles of local (Kazakhstani and Turkish) managers as hybridizers: bridging between competing logics, boundary spanning and cultural buffering
Journal: International Business Review
Published: December 2020
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Contact CBS researcher: Dana Minbaeva
Abstract: This paper bridges the understanding of power in the global value chain literature and the analysis of market power and barriers to entry in competition economics. It draws on competition economics to provide a better understanding of the ways in which bargaining power between firms shapes patterns of value creation and capture along value chains. It also considers the influence which competition laws have on the conduct of large and powerful firms. Through the case studies of supermarkets and petrochemicals in South Africa, the paper shows how the dominant bargaining power of lead firms owes much to the historical impact of government regulations and industrial policy, including those enforced by competition authorities. We conclude by highlighting that choices regarding the type of competition rules to be adopted have important implications for the ability of supplier firms to build capabilities and to upgrade in value chains.
Journal: Competition & Change
Published: December 2020
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Contact CBS researcher: Stefano Ponte
Abstract: Camønoen is a new pilgrim route in Møn, Denmark. This tourism attraction markets itself as a pilgrim experience for everybody. This paper analyses this eclectic pilgrimage through a stream of philosophy representative of a similar assemblage - Existentialism. It asks what understandings appear if we use an
existentialist approach to study the experience of walking this invented pilgrim route. The theoretical grounding is a conversation between the literature on contemporary touristic pilgrimage and Existentialism as presented in Walter Kaufmann’s works. The knowledge about the case of Camønoen is based on a two-year engagement, which has included the development of workshops, field work and interviews with core stakeholders and pilgrims. The core empirical material of this study is narrower; a data set of 380 Instagram images shared by pilgrims. The coding and analysis of the data follows two visual methods: the thematic and the metaphorical. Findings show a strong resonance between the experience as portrayed by the pilgrims’ photographs and core aspects of existential thought such as solitude and the self, presence and contemplation,
authenticity and integrity, possibility and freedom, and the passing of time; and a much lower resonance of other topics such as dread, guilt or religious faith. The study examines contemporary understandings of tourism
responsibility. It invites us to address the limits to commercialization and institutionalized religiosity, and to explore how touristic experiences far from being banal, can provide the ‘legitimate’ spaces (and excuses) for questioned/challenged cultural practices in contemporary societies such as spiritual contemplation and slowness; inviting to states-of-being that foster resilience and move beyond and across busy/productive/consumerist lifestyles.
Journal: Annals of Tourism Research
Published: 2020
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Contact CBS researcher: Ana Maria Munar, Mads Bødker
Journal: Hospitality Insights
Published: 2020
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Contact CBS researcher: Ana Maria Munar
Abstract: Digital transformation is fundamentally changing the business landscape. It is also affecting the roles of top managers within firms. Our survey of more than 160 senior managers in Europe suggests that digitalization, rather than encouraging more decentralized forms of management, will lead to an expanded role for headquarters and further empowerment of top managers. While acknowledging the benefits of the digital transformation, in this Executive Digest we identify five key challenges for newly empowered top managers and offer solutions for these digitalization traps.
Journal: Business Horizons
Published: December 2020
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Contact CBS researcher: Philip C. Nell, Nicolai J. Foss
Abstract: Purpose
Food waste at the household level represents a major component of all food waste. Therefore minimizing food waste at the household level remains an important component of the food chain responsibility. This study explores the problem of food waste in Mauritius through an understanding of households' attitudes toward food waste and their motivations and barriers to food waste recycling.
Journal: British Food Journal
Published: January 2021
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Contact CBS researcher: Robin Nunkoo
Journal: Journal of Financial Economics
Published: March 2020
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Contact CBS researcher: Lasse Heje Pedersen
Abstract: This paper will present and discuss two perspectives on habits in organization studies. The first, which we label the conservative view, sees habit as automatic behaviours: rigidified and lifeless. The second perspective, which is far less discussed in organization studies, views habit as a dynamic inclination and emphasizes its relationship to agency and change. Aiming at debunking the conservative view of habit and unfolding the potential of a more dynamic conceptualization, we explore how Ravaisson’s notion of habit as a dynamic inclination rather than merely conservative automatism may explain how the daily habits of organizational life impact agency and possibilities of change. Secondly, we discuss four ways that habit as inclination can be mobilized to further a dynamic notion of habit in organization studies.
Journal: Culture and Organization
Published: December 2020
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Contact CBS researcher: Michael Pedersen, Sara Louise Muhr
Abstract: In this study, we seek to provide new insights into the process of problemistic search by examining entrepreneurs’ behavioral responses to failures. Using a comprehensive dataset of over 65,000 crowdfunding projects, we specifically explore how negative performance feedback influences entrepreneurs’ search distance. Our results demonstrate that the severity and persistence of failure have a U-shaped and inverted U-shaped relationship with search distance, respectively. Moreover, greater temporal distance between an entrepreneur’s failure experience and a subsequent crowdfunding project is not only associated with increases in search distance, but also attenuates the curvilinear main effects.
Journal: Entrepreneurship: Theory and Practice
Published: December 2020
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Contact CBS researcher: Michael Wessel
Abstract: Purpose: The purpose of this paper is to argue and explore how local meaning-making processes of leaders also occur in embodied and affective registers. The paper aims to introduce the theoretical concept of affect to studies of local public leadership.
Design/methodology/approach: The paper reports from an ethnographic study of local leaders managing educational institutions in Denmark. The paper takes a constructivist or interpretive approach where it is acknowledged that data is not just out-there ready to be collected and reported but is constructed and interpreted in particular manners as part of the complex encounter between researcher and field.
Findings: The paper zooms in one particular instance where a leader breaks down in tears and where the tears seem to evoke a particular affective atmosphere. Thus, the paper shows how, just below the elite narrative of a need for stronger, individual and more evidence-based management, we find a myriad of meaning-making processes that transgress distinctions between the corporeal, affective and discursive.
Research limitations/implications: As an ethnography conducted in a local setting, the paper avoids broad generalisations. The findings reflect the theoretical ambition of discussing the role of embodiment and affect in local leadership as much as the studied setting.
Practical implications: The study testify to how policy implementation can take many unexpected turns as local leaders interpret and make sense of policy ambitions in many different ways. Moreover, it testifies to how leaders are informed by embodied experiences and affective atmospheres in their sense-making processes.
Originality/value: The paper is one of the first attempts in public leadership to discuss the role of embodiment and affect in local public leadership.
Journal: International Journal of Public Leadership
Published: December 2020
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Contact CBS researcher: Justine Grønbæk Pors
Abstract: The introduction of robotic process automation (RPA) into the public sector has changed civil servants’ daily life and practices. One of these central practices in the public sector is discretion. The shift to a digital mode of discretion calls for an understanding of the new situation. This article presents an empirical case where automated decision making driven by RPA has been implemented in social services in Sweden. It focuses on the aspirational values and effects of the RPA in social services. Context, task, and activities are captured by a detailed analysis of humans and technology. This research finds that digitalization in social services has a positive effect on civil servants’ discretionary practices mainly in terms of their ethical, democratic, and professional values. The long-term effects and the influence on fair and uniform decision making also merit future research. In addition, the article finds that a human–technology hybrid actor redefines social assistance practices. Simplifications are needed to unpack the automated decision-making process because of the technological and theoretical complexities.
Journal: Social Science Computer Review
Published: December 2020
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Contact CBS researcher: Helle Zinner Henriksen
Abstract: Modern management education promotes active learning and peer interaction through group work regarding it as a critical aspect of the learning process. Given the rise of Massive Open Online Courses (MOOCs) it is imperative to comprehend how collaboration can be fostered in such digital learning environments. Synthesizing theories on individual cognition and collective interaction, we advance a research model of individual and communal beliefs about collaboration as salient drivers of collaborative intentions. Analytical results indicate that attitudes toward collaboration at the outset of the course are predicted by collaborative outcome expectancy and communal support expectancy, which in turn are precipitated on participants’ perceived ability to work in groups (collaborative process efficacy) and peer influence (communal influence). Additionally, we show that collaborative intentions influence collaborative behavior and its outcomes. In particular we find that group work engagement contributes to three outcomes: a higher course retention of participants, increased production of novel ideas and finally a better learning experience. The models are validated with survey data collected from a MOOC course. Findings from our study unravel individual and communal factors affecting engagement in collaborative processes and show the impact of collaboration on learning and behavior within online learning environments.
Journal: Academy of Management Learning and Education
Published: December 2020
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Contact CBS researcher: Liana Razmerita, Kai Hockerts, Chee-Wee Tan
Abstract: This review aims to provide a concise overview of four distinct research fields: Artificial Intelligence and EDucation (AIED), Computer-Supported Collaborative Learning (CSCL), Educational Data Mining (EDM), and Learning Analytics (LA). While all four fields are focused on understanding learning and teaching using technology, each field has a relatively unique or common perspective on which theoretical frameworks, methods, and ontologies might be appropriate. In this review we argue that researchers should be encouraged to cross the boundaries of their respective field and work together to address the complex challenges in education.
Journal: Frontiers in Education
Published: July 2020
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Contact CBS researcher: Henrik Køhler Simonsen
Abstract: The author explores whether legal pragmatism may function as a useful and adequate explanatory model for the case law on tax avoidance unfolding in the Danish Supreme Court. In doing so, the underlying ideas of philosophical and legal pragmatism are initially re-visited while the general interpretational approach of the Danish judiciary is briefly outlined. Subsequently, the general approach to interpretation of Danish tax law is presented and the prevailing opinions on tax avoidance in the Danish doctrine are touched upon. This provide the necessary foundation for the following legal analysis of the Danish Supreme Courts’ case law on tax avoidance. Based on this analysis, it is concluded that legal pragmatism may actually function as a useful and adequate explanatory model for the Danish Supreme Court’s case law on tax avoidance. Awareness of this pragmatic inclination may facilitate a better understanding of the Danish Supreme Court’s approach in difficult cases on tax avoidance and enhance the possibilities of predicting the outcome of such cases.
Journal: Nordic Tax Journal
Published: 2020
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Contact CBS researcher: Peter Koerver Schmidt
Abstract: The past decade witnessed a rapid rise in the public reporting of surgeon- and hospital-specific quality-of-care measures. However, patients’ interpretations of star ratings and their importance relative to other considerations (for example, cost, distance traveled) are poorly understood. We conducted a discrete choice experiment in an outpatient setting (an academic joint arthroplasty practice) to study trade-offs that patients are willing to make in choosing a provider for a hypothetical total joint arthroplasty. Two hundred consecutive new patients presenting for hip or knee pain in 2018 were included. The average patient was willing to pay $2,607 and $3,152 extra for an additional hospital or physician star, respectively, and an extra $11.45 to not travel an extra mile for arthroplasty care. History of prior surgery and prior experience with rating systems reduced the relative value of an incremental star by $539.25 and $934.50, respectively. Patients appear willing to accept significantly higher copayments for higher quality of care, and surgeon quality seems relatively more important than hospital quality. Further study is needed to understand the value and trust patients place in publicly reported hospital and surgeon quality ratings.
Journal: Health Affairs
Published: 2021
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Contact CBS researcher: Irfan Kanat
Journal: Fabrik & Bolig
Published: 2020
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Contact CBS researcher: Louise Karlskov Skyggebjerg
Abstract: I den danske kultur og i ledelse har vi en overdreven tro på rationalitet. Hvis vi bare “tænker os om”, går det nok. Det er uheldigt, for livet tilbyder medarbejderen livssituationer og dramaer, som er irrationelle og smertefulde. Denne artikel handler om, hvordan ledere må håndtere den ledelsesopgave, det er at forvalte omsorg midt i medarbejderes livsdramaer som sygdom, skilsmisse, tab mv. Pointen i artiklen er, at vil du lede mennesker, så må du tage det menneskelige med. Magt i ledelse er også at magte omsorgen som en slags rettet fokus mod noget eller nogen. Med afsæt i filosofi og teologi præsenteres vi for tre ledelsestyper, som på forskellige måder åbner vinduer til det at forvalte omsorg i ledelse.
Journal: Erhvervspsykologi
Published: December 2020
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Contact CBS researcher: Camilla Sløk
Abstract: This paper presents an introduction to Arne Grøn's existential hermeneutics as a philosophical method, while also attempting to indicate how Grøn's work contributes to and engages in a number of crucial topics in modern continental philosophy. The first section of the paper shows how Grøn draws on Paul Ricoeur and Michael Theunissen to rethink the concept of existence through a reading of Kierkegaard that uncouples this concept from the self-evident status it attained in twenty-century existentialism. The second section of the paper argues that Grøn proposes an existential ethics that takes the Kierkegaardian notion that humans are inherently normative beings and uses this as a basis for a critique of ethics, as well as for establishing an ethics of vision inspired by Kierkegaard. The third section of the paper presents a reading of Grøn's notion of religion as an inextricable part of human existence.
Journal: Danish Yearbook of Philosophy
Published: 2020
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Contact CBS researcher: Mads Peter Karlsen
Abstract: To prevent biased advice, regulators increasingly ban commission payments to financial advisers. Such bans are associated with "advice gaps", meaning that advice becomes less accessible. To understand the trade-off between the quality and accessibility of advice, this paper develops a model of price competition in advice markets with endogenous entry of advisers. While commission bans increase consumer surplus in the short run, they hurt the profitability of advisers. In the long run, advisers exit the market, advice becomes inaccessible and consumer surplus decreases. These results imply that accounting for the endogeneity of market structure is important when regulating advice.
Journal: American Economic Journal: Microeconomics
Published: December 2020
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Contact CBS researcher: Jurre Thiel
Abstract: The article concerns Public Private Partnerships and the value for money principle. The article presents an analysis of the British value for money principle, the lack of similar principle in the EU public procurement law and the importance of value for money in regard to Public Private Partnerships. This article does not question the key principles of transparency, equal treatment, proportionality, non-discrimination, and competition but discusses the value for money as a relevant legal instrument in regard to Public Private Partnerships in EU public procurement law.
Journal: European Procurement & Public Private Partnership Law Review
Published: 2020
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Contact CBS researcher: Christina D. Tvarnø
Abstract: In debates on the need to “complete” the banking union, there has been little attention to the omission of shadow banks from the supervision mandate given to the European Central Bank with the establishment of the Single Supervisory Mechanism (SSM). We argue that there can be no completion of the banking union without dedicated pan-European supervision of all non-banking financial institutions. We identify four explanatory modalities for the omission of shadow banking from the SSM mandate and discuss organizational options for institutionalizing European supervision of its shadow banking sector.
Journal: Journal of Economic Policy Reform
Published: December 2020
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Contact CBS researcher: Stine Quorning
Journal: Journal of Changsha University of Science and Technology: Social Science Edition
Published: 2017
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Contact CBS researcher: Tara Qian Sun
Journal: Journal of Xi'an University of Architecture & Technology (Social Science Edition)
Published: 2017
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Contact CBS researcher: Tara Qian Sun
Abstract: Although prior research has repeatedly emphasized that organizational heuristics unfold their proclaimed “superior” outcomes only through the very use of these rules-of-thumb, we know little about how actors actually use organizational heuristics “in practice”. In this paper, we develop a practice-based understanding of organizational heuristics, one that helps to unpack the “doing” of using organizational heuristics. By drawing on practice theory, we offer a reconceptualization of organizational heuristics that does justice to the enactment of these rules-of-thumb in response to the situation at hand, which can be consequential for both “superior” and “inferior” accomplishments. Our paper extends the literature on organizational heuristics by conceptualizing this concept as “heuristics-in-use”, and by offering insights into the contributions of enacting rules-of-thumb to organizational outcomes.
Journal: Technological Forecasting and Social Change
Published: March 2021
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Contact CBS researcher: Iben Sandal Stjerne
Abstract: As the highest level of cloud computing delivery model, Software-as-a-Service (SaaS) has gained considerable popularity in the industry as a new way of deploying IT solutions, due to its low cost and high elasticity. However, the new business model associated with SaaS highlights the importance for SaaS vendors to understand how to retain customers in a hyper-competitive market. In particular, increasing customer retention and preventing customers from replacing the adopted SaaS applications has become a crucial task for all SaaS vendors. In this study, using a mixed-methods approach, and drawing on the cognitive–affective–conative– action (CACA) framework, we investigate the IS replacement phenomenon in the context of SaaS-delivered applications. Our qualitative study allows us to develop an IS-centric view of customer commitment by differentiating between organizations’ commitment to the SaaS application and to the cloud computing technology in general, while the subsequent quantitative study validates the difference between the two types of commitment and helps understand how they together influence organizations’ intentions to replace a SaaS application. Our results generate important theoretical implications for research on IS replacement and clarifies the concept of customer commitment. We also offer practical guidelines to SaaS vendors on how to retain customers so as to survive/thrive in this competitive market.
Journal: MIS Quarterly
Published: December 2020
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Contact CBS researcher: Xiao Xiao