Klarissa Lueg

Integrated reporting with CSR practices: A pragmatic constructivist case study in a Danish cultural setting

Purpose – The purpose of this paper is to illustrate how standards and guidelines for corporate social responsibility (CSR) can help a company in its integrated reporting (IR). The authors investigate the motivations of diverse stakeholders (including shareholders) in fostering the adoption of standards and guidelines for CSR after IR became mandatory in Denmark. Design/methodology/approach – The authors conduct a case study at the Danish carpet manufacturer EGE. The authors interpret the case from the perspective of pragmatic constructivism, which focuses on the integration of four dimensions: facts, possibilities, values, and communication. Findings – The authors find that the family-owned EGE follows a strategy of “enlightened shareholder value,” in which CSR is an essential value driver. This strategy fostered IR with guidelines and standards for CSR. The CSR practices appeared to be helpful for integrating measureable plans to the strategy and for controlling CSR implementation. However, the long and...

Aligning seminars with Bologna requirements: reciprocal peer tutoring, the solo taxonomy and deep learning

Changes in public policy, such as the Bologna Process, require students to be equipped with multifunctional competencies to master relevant tasks in unfamiliar situations. Achieving this goal might imply a change in many curricula toward deeper learning. As a didactical means to achieve deep learning results, the authors suggest reciprocal peer tutoring (RPT); as a conceptual framework the authors suggest the SOLO (Structure of Observed Learning Outcomes) taxonomy and constructive alignment as suggested by Biggs and Tang. Our study presents results from the introduction of RPT in a large course. The authors find that RPT produces satisfying learning outcomes, active students, and ideal constructive alignments of the seminar content with the exam, the intended learning outcomes, and the requirements of the Bologna Process. Our data, which comprise surveys and evaluations from both faculty and students, suggest that RPT fosters deeper learning than does teacher-led instruction. Based on these findings, the authors also offer guidelines regarding how to implement RPT and how to overcome barriers.

The Balanced Scorecard and Different Business Models in the Textile Industry – A Case Study

This case study is applicable both as an exam question and as a case study for class discussion. It allows for a broad discussion of most topics covered in both undergraduate and graduate courses in strategy or management accounting. Due to its breadth, the teacher can easily adjust the required level of sophistication to the prior knowledge of students. Some issues are also of interest to students from entrepreneurship. The case deals with a succession in a family company in the Scandinavian textile industry. It gives an introduction of different, equally profitable strategies and then addresses the topics of business model change, strategic control (Balanced Scorecard), and incentive systems on the level of the family company. The case study enables students to demonstrate a reflective application of their knowledge and encourages them to make feasible suggestions that fit the complex and emotional setting of a succession in a family company.

Organizational changes towards a European academic field: A case study of frictions in the narratives of Europeanization at a German university from an institutional perspective

Purpose: Departing from institutional theory and the concept of organizational narratives, this study identifies frictions between university professors and university governance. These frictions pertain to the construction and operationalization of university Europeanization, on the way towards a Europeanized academic field. The organization in this study is in a discursive stand-by position, caused by both organizational structures, and contradicting accounts of Europeanization. Design: The data set comprises, first, a thematic analysis of the official internationalization strategy pursued by the university, and an interview with its initiator. Second, a thematic analysis of semi-structured interviews with 13 professors is conducted, complemented by responses to short standardized questionnaires. Findings: The change process is described as mimetic isomorphism, and faculty opposes normative isomorphic change. Three main areas of friction are identified. First, this study demonstrates that professors and university leadership construct Europeanization differently. Second, professors express a high awareness of independence from university governance. Third, professors appear to partially align their and their staffs research activities with national standards. The university leadership, pushing for Europeanized standards, acknowledges the legitimacy of these conflicting strategies. Implications and Value: The Europeanization of higher education is investigated from an institutional-narratological view in an attempt to connect organizational research with research on societal Europeanization. Europeanization is subjected to intra-organizational struggles over the interpretation of the term. Counter-narratives of what Europeanization means should be recognized in order to pursue a pluralistic notion of Europeanization.

Karriere und soziale Ungleichheit im journalistischen Feld: Die Feld-Habitus-Passung von Journalistenschülern

Der vorliegende Beitrag stellt die Ungleichheitsdimensionen in der Personal- und Rekrutierungskultur journalistischer Organisationen aus kultursoziologischer Perspektive dar. Damit widmet er sich auf Basis einer empirischen Untersuchung der Erforschung jener sozialen Ungleichheiten, die bereits im schichtspezifischen Zugang zur Medien- Produktion und nicht erst in der Medien-Nutzung (Mossberger et al. 2006, 2008; Iske et al. 2004) entstehen.