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20/01/2024

Foto: Jakob Boserup

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Forneden er et uddrag af månedens peer-reviewed forskningsudgivelser

"Our Backs Are against the Wall": The Story of a Bangladeshi Woman Garment Worker in the COVID-19 'New Normal'

Abstract: 
This article introduces Salma, a woman garment worker in Bangladesh. It traces how the COVID-19 pandemic exacerbated precariousness in the garment value chain and deepened the fragility of Salma and other garment workers on the frontline. In the article, Salma explains how her work, household and livelihood changed in response to COVID-19. Her story highlights the importance of contextual influences, distinct industry dynamics and temporal factors, both within the workplace and domestic spheres. In complex ways, these dynamics shaped how workers were positioned in the value chain, exploited in the labour process and constrained in their agency.

Journal: Work, Employment and Society
Published: 1 December 2023
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Contact CBS Researcher: Peter Lund-Thomsen

A Business Model Design for Hydrogen Refueling Stations: A Multi-level Game Approach

Abstract: 
There is currently a “mother-daughter” model for hydrogen refueling stations (HRS). On-site “mother” stations produce hydrogen from city natural gas or water electrolysis, and off-site “daughter” stations are supplied with hydrogen from nearby on-site stations. This HRS system is a micro hydrogen supply chain that includes hydrogen suppliers, retailers, and end consumers characterized via demand functions. The present paper designs an optimal business model for this distributed HRS system using a multi-level game model, given that on-site and off-site HRS can operate individually or as a coalition to supply hydrogen. Stackelberg game and Shapley value models are constructed to explore how cooperative operation is superior by generating more profits than separate operation. Accordingly, in order to promote cooperation between on-site and off-site operators of HRS, an evolutionary game model is developed to investigate the allocation of profits and coordinated costs on the equilibrium of cooperative operation. The authors conclude that boosting the initial probabilities of actors to choose cooperative strategies and decreasing the coordinated cost can lead the game system to the ideal consequence. The present paper offers recommendations including establishing regulation standards for HRS operation, and advancing the information technology to design a more effective cooperative mechanism.

Journal: International Journal of Hydrogen Energy
Published: January 2023
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Contact CBS Researcher: Tooraj Jamasb

A Multi-dimensional Study of Organisational Boundaries and Silos in the Healthcare Sector

Abstract: 
Purpose: The aim of this study is to understand how healthcare practitioners experience organisational boundaries and silos in day-to-day operations. Based on a multi-dimensional scale of organisational boundaries, the study examines how organisational demarcation lines enable and constrain daily work tasks in the healthcare sector.

Research design: The study is based on a quantitative and qualitative analysis of survey responses from 895 healthcare practitioners in Denmark.

Results: The results indicate that tendencies toward organisational silos relate to systems and hierarchies (management-staff) rather than professions and departments. Moreover, the study identifies resource scarcity as an important undercurrent in the understanding of the respondents’ perceptions of boundaries and silos.

Conclusion: The study contributes to existing research by documenting the coordination and collaboration challenges linked to the multitude of demarcation lines in complex health organisations.

Journal: Health Services Management Research
Published: November 2023
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Contact CBS Researcher: Esben Rahbek Gjerdrum Pedersen

A New Method for Generating Random Correlation Matrices

Abstract: 
We propose a new method for generating random correlation matrices that makes it simple to control both location and dispersion. The method is based on a vector parameterization, γ = g(C), which maps any distribution on R n(n−1)/2 to a distribution on the space of non-singular n × n correlation matrices. Correlation matrices with certain properties, such as being well-conditioned, having block structures, and having strictly positive elements, are simple to generate. We compare the new method with existing methods.

Journal: The Econometrics Journal
Published: December 2023
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Contact CBS Researcher: Peter Reinhard Hansen

A Replication and Extension of Wine Retail Consumer Purchase Patterns: Double Jeopardy and Duplication of Purchase Laws

Abstract: 
Purpose:This study aims to understand the degree of predictability and value in analyzing consumer purchase patterns in the US wine retail market. The study considers whether brands in US wine retailing follow the well-established Duplication of Purchase Law and Double Jeopardy Law.

Design/methodology/approach: Over 20,000 customer panel wine purchases were analyzed from a number of locations within a supermarket chain based on the West Coast of the USA. Cross-purchasing behavior for the top 20 wine brands by market penetration was analyzed to assess whether the well-established Duplication of Purchase Law and Double Jeopardy Law hold up in this wine retail setting in the USA. The degree of predictability and the existence of anomalies in expected cross-purchasing behavior were identified in the analysis.

Findings: Results confirmed a Double Jeopardy pattern and that wine cross-purchasing patterns for the most part followed the Duplication of Purchase Law. However, exceptions to these patterns were found, which indicated areas in need of managerial attention due to the potential to remedy, develop or monitor the most prominent variations between predicted and realized cross-purchasing behavior. Repeated identification of variations has been identified in other product categories, known as market partitions.

Originality/value: Although it is commonly believed that wine is a unique product category, the results of this study demonstrate that consumer behavior toward wine is similar to other fast-moving consumer goods. The exceptions suggest that while similar consumer purchase patterns are evident, consumers are more likely to cross purchase wine brands and grape types more than would be expected given Duplication of Purchase Law benchmarks.

Journal: International Journal of Wine Business Research
Published: 2023
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Contact CBS Researcher: Maxwell K. Winchester

A Second Update on Mapping the Human Genetic Architecture of COVID-19

Journal: Nature
Published: 2023
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Contact CBS Researcher: Steffen Andersen

A Single Risk Approach to the Semiparametric Competing Risks Model With Parametric Archimedean Risk Dependence

Abstract:
This paper considers a dependent competing risks model with the distribution of one risk being a semiparametric proportional hazards model, whereas the model for the other risks and the degree of risk dependence of an Archimedean copula are unknown. Identifiability is shown when there is at least one covariate with at least two values. Estimation is done by means of a -consistent semiparametric two-step procedure. Applicability and attractive finite sample performance are demonstrated with the help of simulations. An application to unemployment duration confirms the importance of estimating rather than assuming risk dependence. 

Journal: Journal of Multivariate Analysis
Published: November 2023
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Contact CBS Researcher: Ralf Wilke

A Voyage in Art-architecture Relations

Abstract: 
The artwork Elsewhere by Tania Ruiz Gutiérrez on Malmö Central Station is the departure for this peer reviewed research article by art and organization scholar Ditte Vilstrup Holm. Through a thorough analysis of the work and its reception and interpretations, we get insight in the changing relations between art and architecture to arrive at a present status.

Journal: Magasin for Bygningskunst og Kultur
Published: November 2023
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Contact CBS Researcher: Ditte Vilstrup Holm

Advancing Public Interests Through State Ownership: The Case of Port of Rotterdam

Abstract: 
This paper addresses the effects of state ownership on decisions of port development companies, through a case study of Port of Rotterdam (PoR). This issue is relevant, given the economic impact of port development and the important role of ports in the transition towards a more sustainable economy. The insights from this case study thus can be useful for shaping port (governance) reform. The paper reviews the rationale for state ownership of the port development company, and describes the case of PoR, focused on the public interests that the public shareholders aim to promote through ownership, and mechanisms through which the consideration of the public interests is incorporated in PoR’s decisions. The following conclusions are drawn. First, the two public shareholders of PoR (the city of Rotterdam and the Dutch state) have made an explicit choice to ‘permanently’ use state ownership to achieve public interests. Second, PoR’s shareholders have identified specific public interests and have developed specific mechanisms to secure that PoR takes these public interests into account in decision-making. Third, there are clear indications that PoR’s decisions indeed have advanced the public interests as identified by the shareholders.

Journal: GeoJournal
Published: December 2023
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Contact CBS Researcher: Peter de Langen

An Examination of ‘Institutional Ascription’: Capture of the Gatekeepers of Accounting Veracity

Abstract: 
This paper aims to apply the theory of gatekeeping — institutional ascription — using the financial crisis of 2008–2009 in Iceland as a case. An investigation of the theory was conducted (Gabbioneta et al., 2014). The research question tested is whether the auditors, regulators, rating agencies, and analysts failed in the duty of stewardship to assess the scale and scope of accounting scandals and fraud perpetrated by executives of financial institutions. The paper shows that unless legal cases are prosecuted, where a complete presentation of evidence is presented, the theory has explanatory power but little predictive power, as all information must be in the public domain. The data applied in this paper is enriched by several unique elements of the situation described: a Special Investigation Commission (SIC, 2010), a report by a wellknown regulator, the Office of a Special Prosecutor, (Jännäri, 2009) the role of the Supreme Court in reviewing all cases emanating from the crash, and a Report on Financial Stability (Central Bank of Iceland, 2010). Because of the extensive database provided by a combination of disinfectant and sunlight, this paper permits a richness of data across all financial institutions and an investigation of the theory of institutional ascription. The paper teaches authorities the need for more active use of the criminal system to prosecute wrongdoing.

Journal: Risk Governance and Control: Financial Markets & Institutions
Published: 2023
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Contact CBS Researcher: Throstur Olaf Sigurjonsson

Ansvarets uafsluttelige forhandling

Abstract: 
Hvad betyder at tage eller påtage sig ansvar? At være ansvarlig eller at opføre sig ansvarligt? Hvad betyder det at stå op for eller at leve op til sit ansvar? Det ligger allerede i ordet, at det handler om en måde at svare på noget eller at svare noget an på. Dette noget kan være en handling, en beslutning, en ytring, en person, en appel, et problem, eller en krise – klimakrisen, for eksempel. Vi kan ikke åbne en avis uden at få at vide, at det måske mere end nogensinde er nødvendigt, at vi tager vores ansvar på os, at vi handler ansvarligt. Men hvad er det præcis, vi skal svare an? Og hvem er vi i denne sammenhæng? Er det et personligt eller et kollektivt ansvar? Er det et civilt eller politisk ansvar? Er det et generationelt eller geopolitisk ansvar? Har vi kun et ansvar for det, som vi har umiddelbar magt til at ændre, eller som vi selv har forårsaget? Eller er vi også ansvarlige for det, som vi ikke umiddelbart kan ændre, eller som vi tilsyneladende ikke har haft nogen direkte indvirkning på? Hvorledes afgrænses ansvaret, ikke blot over for klimakrisen, men i det hele taget? Er ansvaret overhovedet noget, der kan afgrænses? Og hvis ikke, hvordan tager man i så fald sit “fulde” ansvar på sig?

Journal: Paradoks Tidsskrift for filosofi og teori
Published: 2023
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Contact CBS Researcher: Cathrine Bjørnholt Michaelsen

Brain Gains: A Cross-country Study on the Relationship between Remittances and Entrepreneurship

Abstract: 
This paper asks: do remittances promote entrepreneurship? Remittances have become one of the largest forms of cross-country financial inflows, even exceeding other prominent forms of financial flows, including foreign aid and foreign direct investment (Meyer and Shera, 2017). By directly providing relief, remittances are an important income and capital source for family members of immigrant workers in home countries. We hypothesise and empirically document a positive link between remittances and entrepreneurship rates across countries. Our results suggest that remittances promote early-stage business development, particularly for opportunity-seeking entrepreneurs. In addition, we find that female opportunity driven entrepreneurs and entrepreneurs with a secondary education and from a middle-class background benefit more from remittances.

Journal: International Journal of Entrepreneurship and Small Business
Published: 2023
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Contact CBS Researcher: Joshua K. Bedi

Brand Advertising Competition Across Economic Cycles

Abstract: 
This study investigates how brands’ responses to competitors’ advertising actions change over the business cycle. In an empirical analysis of advertising activity by 105 brands in six consumer packaged goods categories over 10 years in a market that experienced severe economic swings, we show that managers become more aggressive in contractions. Brands respond not only more often to competitors’ advertising but also more intensely. Different brands react in contractions. Brand leaders respond less often and intensely in bad times; by contrast, premium-tier brands seem to avoid competition in good times but aggressively defend their position in bad times, especially against cheaper competitors, which are more popular in contractions. We corroborate the validity of our findings through in-depth interviews with executives and introduce two useful metrics, aggressivity and receptivity, to map changes in brand competition in an industry when economic conditions change. Collectively, the findings show how managers can better anticipate competitive advertising reactions in good and bad economic times.

Journal: International Journal of Research in Marketing
Published: 2023
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Contact CBS Researcher: Peren Özturan

Call for Emergency Action to Restore Dietary Diversity and Protect Global Food Systems in Times of COVID-19 and Beyond: Results From a Cross-sectional Study in 38 Countries

Abstract: 

Background:The COVID-19 pandemic has revealed the fragility of the global food system, sending shockwaves across countries' societies and economy. This has presented formidable challenges to sustaining a healthy and resilient lifestyle. The objective of this study is to examine the food consumption patterns and assess diet diversity indicators, primarily focusing on the food consumption score (FCS), among households in 38 countries both before and during the first wave of the COVID-19 pandemic.

Methods: A cross-sectional study with 37 207 participants (mean age: 36.70 ± 14.79, with 77 % women) was conducted in 38 countries through an online survey administered between April and June 2020. The study utilized a pre-tested food frequency questionnaire to explore food consumption patterns both before and during the COVID-19 periods. Additionally, the study computed Food Consumption Score (FCS) as a proxy indicator for assessing the dietary diversity of households.

Findings: This quantification of global, regional and national dietary diversity across 38 countries showed an increment in the consumption of all food groups but a drop in the intake of vegetables and in the dietary diversity. The household's food consumption scores indicating dietary diversity varied across regions. It decreased in the Middle East and North Africa (MENA) countries, including Lebanon (p < 0.001) and increased in the Gulf Cooperation Council countries including Bahrain (p = 0.003), Egypt (p < 0.001) and United Arab Emirates (p = 0.013). A decline in the household's dietary diversity was observed in Australia (p < 0.001), in South Africa including Uganda (p < 0.001), in Europe including Belgium (p < 0.001), Denmark (p = 0.002), Finland (p < 0.001) and Netherland (p = 0.027) and in South America including Ecuador (p < 0.001), Brazil (p < 0.001), Mexico (p < 0.0001) and Peru (p < 0.001). Middle and older ages [OR = 1.2; 95 % CI = [1.125–1.426] [OR = 2.5; 95 % CI = [1.951–3.064], being a woman [OR = 1.2; 95 % CI = [1.117–1.367], having a high education (p < 0.001), and showing amelioration in food-related behaviors [OR = 1.4; 95 % CI = [1.292–1.709] were all linked to having a higher dietary diversity.

Conclusion: The minor to moderate changes in food consumption patterns observed across the 38 countries within relatively short time frames could become lasting, leading to a significant and prolonged reduction in dietary diversity, as demonstrated by our findings.

Journal: Heliyon
Published: November 2023
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Contact CBS Researchers: Efthymios AltsitsiadisLucia A. ReischMeike Janssen

Co-creating Sustainability Performance Accounts in Cities via Tinkering and Bricolage

Abstract: Purpose
Existing performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts. Cities, in particular, present a challenging context for sustainability performance assessment as they pursue new forms of governance based on the multiplicity of actors and inter-organisational collaboration. This study explores how sustainability performance accounts are created at the urban level within collaborative forms of governance and amidst the plethora of available devices for performance assessment.

Design/methodology/approach
This study adopts a case study approach. Qualitative methods are mobilised to study a large European project focused on the urban transition to a circular economy in six participating cities. The construction of sustainability performance accounts is studied via the Actor-Network Theory lens.

Findings
The study highlights that when it comes to sustainability assessment in city initiatives, existing performance assessment devices are adapted and modified to fit local needs and other sources of performance information are spontaneously mobilised to address the different dimensions of sustainability.

Originality/value
This study contributes to the public sector accounting literature by explaining the process of modifying existing devices for performance assessment to allow for the co-creation of accounts and by illuminating the spontaneous way in which performance information is generated and combined.

Journal: Journal of Public Budgeting, Accounting & Financial Management 
Published: December 2023
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Contact CBS Researchers: Justyna BekierCristiana Parisi

Commuting for Crime

Abstract: 

People care about crime, with the spatial distribution of both actual and perceived crime affecting the amenities from living in different areas and residential decisions. The literature finds that crime tends to happen close to the offender's residence but does not clearly establish whether this is because the location of likely offenders and crime opportunities are close to each other, whether more local crimes are likely to be solved or whether there is a high commuting cost for criminals. We use a rich administrative dataset from one of the biggest UK police forces to disentangle these hypotheses proposing a procedure for controlling for the selection bias induced by the fact that offenders’ location is only known when they are caught. We find that the cost of distance is very high, especially for crimes without any financial gain. For property crimes, we find a similar cost of distance to commuting for legal work. We also investigate how local socio-economic characteristics affect both the number of criminals and crimes

Journal: Economic Journal
Published: October 2023
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Contact CBS Researcher: Tom Kirchmaier

Construire un paradigme d’action publique post-NPM: Approche ethnographique d’une collaboration gouvernements-associations

Abstract: 

Les aspirations à l’émergence d’un modèle d’action publique post-New Public Management (NPM) sont nombreuses et plurielles. Le nouveau paradigme serait fondé sur la promotion d’une logique de réseau collaboratif, qui s’ajoute à la logique hiérarchique associée à l’administration publique traditionnelle et à la logique de marché associé au NPM. Le développement de collaborations entre associations et acteurs gouvernementaux est stratégique pour le dépassement du NPM, mais elles sont difficiles à mettre en œuvre. Les littératures sur la transformation des modèles d’action publique et la collaboration intersecteurs se sont peu intéressées aux acteurs dans la construction de la collaboration et à la mise en lien de ce niveau micro à l’émergence d’un paradigme post-NPM. Cet article propose de comprendre comment les acteurs publics et associatifs se représentent la logique de réseau collaboratif sous-jacente au dépassement du NPM et s’organisent pour la mettre en œuvre. La collaboration gouvernements-associations est envisagée comme un processus en cours conduit par des acteurs impliqués dans un changement institutionnel : la transformation de leurs relations et de l’organisation de l’action publique vers des modalités collaboratives. La méthodologie adoptée est une ethnographie (2018-2020) d’une collaboration en cours entre des acteurs gouvernementaux et des associations. La collaboration étudiée a pour objet la transformation de l’organisation des politiques publiques régionales d’égalité entre les femmes et les hommes vers un fonctionnement en réseau et une participation extensive des associations du territoire. Les résultats montrent que les représentations du réseau collaboratif, de son articulation aux autres logiques de régulation et de la distribution des responsabilités dans sa mise en œuvre diffèrent en fonction de l’appartenance sectorielle des acteurs. Alors que les acteurs gouvernementaux intègrent l’incompatibilité et l’illégitimité de l’exercice de leur autorité hiérarchique dans la collaboration, les associations sont en demande d’une collaboration mandatée hiérarchiquement s’opposant à la logique de marché. La non-reconnaissance dans la structure collaborative de ces visions différentes de la collaboration et l’absence de soutien hiérarchique aux règles de la collaboration empêchent la construction d’une vision commune. Les conflits restent larvés, mais la méfiance des associations envers les partenaires publics croît. La collaboration s’essouffle mais se poursuit grâce à un effet de cliquet collaboratif permis par la hiérarchie. L’article propose une contribution théorique à l’analyse du modèle émergent post-NPM en mettant en lumière les représentations différentes du réseau collaboratif et de sa mise en œuvre. Il souligne la nécessité de déplacer le débat de la légitimité de l’autorité hiérarchique des acteurs publics dans les réseaux collaboratifs aux modalités d’exercice légitimes et éthiques de la hiérarchie dans la collaboration. Il offre une étude empirique sur les transformations des paradigmes du management public via une méthodologie ethnographique originale. Il contribue à soutenir les praticiens souhaitant construire la collaboration en éclairant les représentations et attentes mutuelles des partenaires et en identifiant les conditions d’exercice légitimes de la hiérarchie à des fins collaboratives

Journal: Gestion et management public 
Published: 2023
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Contact CBS Researcher: Caroline Julie Demeyere

Contrasting the Response to Past and Future Oriented Appeals for Help on Donation-based Crowdfunding Platforms

Abstract: 

Despite a large body of research on donation-based crowdfunding platforms, the ways that people appeal for help, and the impact of different appeal types, remain unclear. In particular, it is not clear the extent to which individuals benefit from a temporal orientation on the past, where they can provide personal background, or the future, where they can explain how they will benefit from donors’ help. Building on a novel dataset of 6,282 fundraising campaigns and 44,757 donor comments gathered from a donation-based crowdfunding platform, this study analyzes donors’ financial contributions and expressions of emotional responses in response to past and future oriented appeals. This analysis combines an instrumental variable approach, propensity score matching, natural language processing, and image analysis. The results indicate that verbal responses are similar for past and future oriented appeals, but that future oriented appeals are more effective for fundraising. The results further suggest that, when lower levels of positive affect are used in past oriented appeals, this combination may be linked with more rapidly diminishing financial contributions over time

Journal: European Journal of Information Systems 
Published: December 2023
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Contact CBS Researcher: Rob Gleasure

Corporate Change Agents for Sustainability: Transforming Organizations from the Inside Out

Abstract: 

Sustainable development requires sustainability transformations of (so far unsustainable) companies. Sustainability transformations of companies do not happen by themselves but are the result of individuals and groups who purposefully act for sustainability. It is individual managers and employees within an organization—so-called “change agents for sustainability”—who play a vital role in advancing corporate sustainability, as they are responsible for starting initiatives, making decisions, and implementing measures. Recent contributions have started to address the transformational role of individual sustainability professionals and employees shaping decisions around social and environmental issues in organizations. An overview and conceptualization of what can be understood by change agents for sustainability, their roles, and interactions is however missing. This article therefore proposes a framework and typology of six archetypes of change agents for sustainability: their key competencies and roles in initiating, scaling, and sustaining change in and beyond organizational boundaries

Journal: Business Ethics, the Environment and Responsibility 
Published: December 2023
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Contact CBS Researcher: Verena Girschik

Cost of Effort in Benchmarking: Exploration and Applications

Abstract: 

The literature on incentives suggests that the cost of effort is a key determinant of production, as an agent’s utility is dependent on both consumption and the cost of effort. However, the benchmarking literature has neglected to consider the cost of effort in performance improvement, as it primarily focuses on selecting best-practice benchmarks for underperforming agents. This paper aims to bridge these two literatures by examining the cost of effort in benchmarking and its applications. Our approach is a direct extension of the rational inefficiency hypothesis. We use the information of slacks regarding technology to make inference about the cost of effort in benchmarking. Importantly, we show that inference about the cost of effort gives new sights into activity planning, incentive provision, and employee layoffs. Our analysis provides a new explanation for benchmarking failure in business practices. It also contributes to the rational inefficiency hypothesis by revealing that inefficiency can be beneficial in benchmarking since it can be regarded as a form of fringe reimbursement provided to stakeholders to offset the cost of effort

Journal: INFOR: Information Systems and Operational Research 
Published: December 2023
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Contact CBS Researcher: Peter Bogetoft

Country-of-origin and Competitive Market Dynamics: Italian Biscuits and German Cutlery, 1870–1920

Abstract: 

Business historians have for long described the marketing value of country-of-origin (COO), often foregrounding the advantages of goods from a particular region. We argue that to fully understand COO, we also need to explore the impact of market competition on its evolution. This study compares two examples: the market category of Italian biscotti and the use of Made in Germany in the cutlery export business with India (1870–1920). In both, the perceptions of COO evolved as an advantage derived from competitive market dynamics, showing different ways of how competition mattered for COO. While Italian biscotti emerged out of imitation of British first movers, the value of cutlery Made in Germany was realised through a process of distinction from British competitors. Hence, we criticise approaches that isolate COO from its competitive environment or naturalise its advantages as timeless and absolute. Instead, we suggest a research agenda that pays attention to the way COO narratives incorporate comparative perspectives and commercial rivalry

Journal: Business History
Published: November 2023
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Contact CBS Researcher: Christina Lubinski

Cross-country Comparison of Operant Resources in Logistics Outsourcing Relationships

Abstract: 

Purpose: This study aims to explore the gaps concerning the organizational operant resources (OORs) of logistics service providers (LSPs) expected in outsourcing relationships. The study considers the views of both manufacturing firms (M-firms) and LSPs in India and DACH region (Germany, Austria and Switzerland) seeking gaps within and across regions.

Design/methodology/approach: This research employed a survey targeting executives from large M-firms and LSPs in both India and DACH. The perceptions about the importance and improvement expectations of 17 OORs are analyzed. A modified version of importance-improvement analysis (A-B), a novel comparative A-B analysis (CABA) method, has been proposed to identify the importance and improvement gaps in OORs between M-firms and LSPs within and across India and the DACH region.

Findings: There are more gaps between M-firms and LSPs in India compared to DACH. Cross-country comparisons reveal that LSPs in India and DACH have similar perceptions concerning the OORs, but M-firms in India have significantly higher improvement expectations than those in DACH.

Research limitations/implications: This study proposes an analytical approach that enables managers to identify improvement areas and better align with their outsourcing relationship partners. It also highlights aspects that need to be considered while entering emerging markets such as India.

Originality/value: The analysis approach using CABA is novel. Also, among the cross-country studies, this is the first to compare outsourcing relationships in India with the DACH region while involving both users' and service providers' perspective.

Journal: International Journal of Emerging Markets 
Published: November 2023
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Contact CBS Researcher: Hans-Joachim Schramm

Crowdworking: Nurturing Expert-centric Absorptive Capacity

Abstract: 

Absorptive capacity, or the organizational capability to identify, assimilate, and apply new knowledge for commercial ends, is a key determinant of how organizations successfully generate value from external sources of knowledge and sustain a competitive advantage. Crowdworking—a novel form of digitally mediated work—allows organizations to hire on-demand highly skilled external experts to leverage their knowledge, skills, and networks. The approach of integrating crowdworking into organizations is increasingly gaining traction among large corporations seeking to harness the knowledge in external communities for value generation. Building on an in-depth embedded case study in a large organization that relies on two established crowdwork platforms, we explore how the organization developed its crowdworking-related absorptive capacity to generate value from external experts. We find that the crowdworking-related absorptive capacity phenomenon is a particular instance of expert-centric absorptive capacity that organizations develop by retaining on-demand external experts. We also find that this capacity can be developed through two idiosyncratic configurations of orchestrated and distributed routines that integrate external experts and utilize their knowledge in the host organization. These findings offer new insights into the prevailing modus operandi related to harnessing external knowledge in today’s organizations

Journal: Information Systems Research 
Published: November 2023
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Contact CBS Researchers: Michel AvitalMari-Klara Stein

Cyberrisk: Det aktuelle trusselsbillede og betydningen i bestyrelseslokalet

Abstract: 

Cyber trusselsbilledet udvikler sig hele tiden. Hvordan ser det aktuelle og fremadrettede trusselsbillede ud, og hvilken betydning har dette for arbejdet i bestyrelseslokalerne? Det er to centrale spørgsmål, som denne artikel søger at besvare. Konklusionen er, at der er en kraftig stigning i omfanget og arten af cyberkriminalitet, og i hvor sofistikeret og professionelt de cyberkriminelle arbejder. Konklusionen på spørgsmål 2 er, at trusselsbilledet for den enkelte virksomhed er forbundet med virksomhedens strategi og forretningsmodel, og at cyberangreb kan medføre alvorlige og især for mindre virksomheder direkte livstruende konsekvenser. Cyberrisiko er således en forretningsmæssig risiko, der i allerhøjeste grad må tages alvorligt i bestyrelseslokalerne. En opfølgende artikel vil gå i dybden med overvejelser og beslutninger i bestyrelseslokalerne om cyberrisk

Journal: Finans/Invest
Published: December 2023
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Contact CBS Researcher: Tom Jacobsgaard

De langsigtede effekter af revisortilsyn: Et studie baseret på 15 års revisortilsyn i Holland

Abstract: 

Hvordan har etableringen af uafhængige revisortilsyn påvirket revisorprofessionen? Denne artikel er baseret på et empirisk studie af de langsigtede effekter af etableringen af det uafhængige revisortilsyn i Holland. Revisortilsyn er i dag etableret i stort set alle vestlige lande, men tilsynet i Holland (AFM) var sammen med det amerikanske tilsyn (PCAOB) et af de første uafhængige tilsyn og samtidig et af de tilsyn, der over længere tid har praktiseret på en måde, der i dag kan ses hos de fleste revisortilsyn i andre lande. Erfaringerne og refleksionerne på baggrund af det empiriske studie i Holland er således relevante for drøftelser af de langsigtede effekter, herunder tilsigtede og utilsigtede konsekvenser, af revisortilsyn mere generelt

Journal: Revision & Regnskabsvæsen 
Published: December 2023
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Contact CBS Researchers: Thomas Riise JohansenJørgen Valther Hansen

Di che cosa parliamo quando siamo infedeli? Alcune puntualizzazioni sulle valenze di rinvio: anafora, catafora ed esofora

Abstract: 

In my paper, I draw an overall picture of the "referential valencies" of a text, i.e. of what we could call the text's referential skeleton. Based on Italian evidence, I give examples of the many kinds of anaphoric, cataphoric and exophoric reference, including elliptical null forms, and I pay special attention to a phenomenon that has been very little debated in the literature, viz "unfaithful" (i.e. lexically varied, e.g. hyperonymic) anaphors, trying to answer the question "What do we talk about when we are unfaithful?". Not surprisingly, the use of unfaithful anaphors depends considerably on the text type, such anaphors being e.g. more frequent in argumentative and narrative texts than in technical texts, and on the degree of text elaboration. This section of my paper is empirically based on three typologically different text corpora

Journal: Globe: A Journal of Language, Culture and Communication 
Published: December 2023
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Contact CBS Researcher: Iørn Korzen

Digital Government and the Circular Economy Transition: An Analytical Framework and a Research Agenda

Abstract: The transition from a linear economy towards a circular economy (CE), based on reusing, repairing, refurbishing, and recycling existing materials and products, is one of the key priorities in pursuing Sustainable Development Goals (SDGs), where governments play a fundamental role, with the support of digital technologies.
Despite the increasing global policy focus on CE, research on the role of digital government in initiating, implementing, and consolidating a transition towards a circular economy is surprisingly scarce and fragmented, and a systematic effort in digital government research is yet to emerge.
To tackle this issue, this article sets out to answer the research question: what is the role of digital government in the transition towards a circular economy? Driven by this research question, we conduct a review on 88 empirical studies in the Information Systems (IS) and digital government fields and discuss existing research foci and gaps in relation to the types of digital technologies used, the types of stakeholders involved, the stages of the product life cycle, and the type of resources that governments draw on to advance the circular economy transition. In addition, we identify two types of transition styles, based on an analysis of the types of roles taken by the government in two cases of transition towards a circular economy.
Based on these findings, we provide two contributions to establishing a new line of research in digital government and the circular economy: an analytical framework, including a static view, a longitudinal view, and a transition style view of the role of digital government in the circular economy transition; and a research agenda that builds on our framework, to guide future research on the role of digital government in the circular economy transition

Journal: Government Information Quarterly 
Published: March 2024
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Contact CBS Researcher: Rony Medaglia

Digital Responsibility: A Multilevel Framework for Responsible Digitalization

Journal: Business & Information Systems Engineering
Published: August 2023
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Contact CBS Researcher: Matthias Trier

Does Participation Predict Support for Place Brands? An Analysis of the Relationship between Stakeholder Involvement and Brand Citizenship Behavior

Abstract: 

This article studies in how far participation of stakeholders enhances their active support for place brands, conceptualized in this study as Brand Citizenship Behavior (BCB). Combining insights from governance and branding theory this article uses survey data (N = 162) among stakeholders involved in branding processes of two Dutch regions. The analysis shows that more intense participation in the development of the brand is related to more BCB. Beyond participation, perceived value of the brand for stakeholders and degree of place identity (identification with place) also positively relate to brand citizenship behavior. The findings not only confirm the importance of participation in achieving support for public brands, but also provide insight into the role of affective factors (identification) and interest-based factors (value of the brand for the stakeholder) on BCB

Journal: Public Administration Review 
Published: November 2023
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Contact CBS Researcher: Erik Braun

 

Sidst opdateret: Sekretariat for Ledelse og Kommunikation // 22/01/2024