Search results

Presents a case on Danish potted plants distribution. The company, GASA‐Group Denmark, is the dominating distributor of Danish potted plants to all of Europe with a total turnover of approximately DKK2.8 billion. The company’s management is planning a long‐term strategy, and the paper describes the strategic challenges to be met, and the available basis for decision. As the company is owned by the Danish market gardeners, it is important that the company decides whether or not to release itself from this group of suppliers. Another important problem is if the company’s basis of existence will decrease because of the customers’ and the suppliers’ structural development

A substantial part of airports’ revenues relates to charges covering the costs of services supplied by the airport. Charges are imposed on carriers, which in turn pass them or a percentage of them, on to passengers. In the present chapter, special attention is given to regional airports characterized by low traffic volumes, enabling only one or a few carriers to serve each destination. A classic economic model is presented to analyze how the pass-on rate depends on supply and demand characteristics and market structure. Some illustrative examples assuming combinations of common specifications for market characteristics are also presented, showing pass-on rates ranging from 50% to more than 100%. Consequently, market structure and characteristics of carriers and passengers are decisive for how passengers experience changes in airport charges. The differences between the optimal charge from the perspectives of the airport and the welfare of society are specifically addressed. It is demonstrated that knowledge of the pass-on rate in the monopoly cases may be sufficient to infer how the mark-up will be affected by a change in marginal costs. Consequently, the understanding of the pass-on rate is relevant for airport owners and for decision-makers when considering the welfare of passengers and other politically stated goals.

The chapter accounts for the process of becoming of a changed practice within the area of disability care in the Municipality of Aalborg in Denmark.

Across a period of a few months in the fall of 2015, a group of employees across the organization and an action researcher from Aalborg University (the author) met and formed a research-practice group, and across this period a revised model for cooperation emerged that – upon realization – would reconfigure the intra-play of all relevant areas of the organization involved in disability care. The model included the grasping of disability as dis/ability and thereby the model opened the possibility for reworking the binary of ability/disability to the benefit of restorying the citizen’s ability in the practices of changing the disability care.

The aim of this article is to examine network‐based learning and discuss how participation in network can enhance organisational learning.

In recent years, companies have increased their collaboration with other organisations, suppliers, customers, etc., in order to meet challenges from a globalised market. They form and participate in a variety of different networks in order to improve innovation, organisational learning and effectiveness. These networks can be considered as one context for learning parallel to training institutions and workplaces. In this paper characteristics of and preconditions for network‐based learning are analysed and compared with school‐based learning and workplace learning. The analysis draws on experiences from an action research project aiming at improving the occupational health and safety work within 11 Danish enterprises forming a network.

Network learning might hold potential for forming an important supplement to school‐based learning and workplace learning. Some of the difficulties related to these two learning arenas can be reduced in a network setting, and in that way network‐based learning can help building bridges between the two “traditional” learning arenas.

Examines network‐based learning and discusses how participation in network can enhance organisational learning.

This paper analyses the Mohammed cartoons controversy, the boycott of Danish products in the Middle East, and the consequences for the Danish companies involved.

The objectives have been achieved by means of a ideology‐critical discourse analysis of Danish newspaper articles on the subject.

The wider ramifications of an insult and freedom of expression discourse are shown. Managerial consequences of the boycott are outlined for Jyllands‐Posten and Arla Foods.

The paper is of value for researchers and managers who want to understand the politicisation of markets and the major consequences for management and marketing strategy.

This chapter analyses the recovery of the Danish economy from the crisis of the 1980s, its elevation to a bit of an ‘economic miracle’ or at least an ‘employment miracle’ from 1995 to 2005 and its subsequent decline during the financial crisis, which revealed more long-standing problems that precluded a quick recovery. The solution of Denmark's structural balance of payment problems in the early 1990s paved the way for long-term prosperity, and Denmark managed the challenges of globalisation and deindustrialisation almost without social costs. However, an accumulation of short-term policy failures and credit liberalisation facilitated a credit and housing bubble, a consumption-driven boom and declining competitiveness. In broad terms, the explanation is political; this includes not only vote- and office-seeking strategies of the incumbent government but also ideational factors such as agenda setting of economic policy. Somewhat unnoticed – partly because of preoccupation with long-term challenges of ageing and shortage of labour – productivity and economic growth rates had slowed down over several years. The Danish decline in GDP 2008–2009 was larger than in the 1930s, and after the bubble burst, there were few drivers of economic growth. Households consolidated and were reluctant to consume; public consumption had to be cut as well; exports increased rather slowly; and in this climate, there was little room for private investments. Financially, the Danish economy remained healthy, though. Current accounts revealed record-high surpluses after the financial crisis; state debt remained moderate, and if one were to include the enormous retained taxes in private pension funds, net state debt would de facto be positive. Still, around 2010–2011 there were few short-term drivers of economic growth, and rather unexpectedly, it turned out that unemployment problems were likely to prevail for several years.

This paper aims to investigate reasons for going Beyond Budgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model.

The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry that is organized as a cooperative.

The authors propose that many organizations that change their management accounting system on the basis of inspiration from Beyond Budgeting will maintain fixed budget targets. Furthermore, the authors propose that even when the use of budgets at the corporate level focuses on few line items, the diagnostic use of budgeting at lower levels in the organization may focus on a larger number of line items.

The study is subject to the usual limitations of case-based research. The propositions made in the paper should be further investigated in other organizations attempting to change their management accounting system with inspiration from Beyond Budgeting.

This study shows that the lack of internal benchmarks and the need to deliver the expected results to the company’s owners might hinder the implementation of the Beyond Budgeting model as described in the practitioner-based Beyond Budgeting literature.

The paper is one of the few case studies in the academic literature to analyze the practical issues organizations face when changing their way of budgeting on the basis of inspiration from Beyond Budgeting.