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Sökning: WAKA:ref > Jönköping University

  • Resultat 6111-6120 av 16043
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6111.
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6112.
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6113.
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6114.
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6115.
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6116.
  • Hartmann, Benjamin Julien, 1981- (författare)
  • The Mash-Up Effect : The Creation of Value through Community-Based Media Consumption and Production
  • 2009
  • Konferensbidrag (refereegranskat)abstract
    • This paper sets out to begin exploring how value is created in the interactive media sphere through community based forms of media consumption and production. It is suggested that existing theories on value creation have to be extended in order to capture the interactive and dynamic value creation processes. Moreover, it is argued that value is created through the interplay between practices, such as mash-up orsampling, and resources, such as commercially produced and user generated media content. With technology as the leading element in our cultural development, the discussion of value creation and related practices sheds light on the facilitating qualities of interactive media in the production of content in the cultural creative sphere.
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6117.
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6118.
  • Hartmann, Benjamin J., et al. (författare)
  • What The Heck Is A Mash-Up? : Consumer Generated Media, Value Creation And Resource Integration
  • 2010
  • Ingår i: 39th EMAC Conference Proceedings. - Copenhagen : CBS Library. - 9788792569011
  • Konferensbidrag (refereegranskat)abstract
    • This paper aims to elucidate the phenomenon of online Mash-Up as one type of consumer generated media (CGM). This phenomenon provides a suitable context for theorizing onthe changing nature of production and consumption and an emerging resource-based view on consumption. Based on netnographic inquiries we contribute a first systematic assessment and categorization of the phenomenon for further study of CGM and value creation in media spheres. We propose three types of Mash-Up and introduce the notion of Mash-Into clarify the difference between combinatorial and compositional logics. The paper concludes with a discussion and future research agenda.
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6119.
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6120.
  • Hartmann, Berit, et al. (författare)
  • Rethinking the boundaries between financial accounting and management accounting
  • 2011
  • Konferensbidrag (refereegranskat)abstract
    • Theoretical as well as practical movements push the frontier of accounting research towards a more integrated view on accounting and reporting practice. The traditional boundaries we tend to draw between management accounting and financial accounting are hindering accounting research to follow these movements and in this study we propose the concept of practice networks. The analysis of practice networks is presented as one way to disregard the dualisms in which we move and to investigate the complex interplay and movements of values.The purpose of this study is to investigate how internal and external notions of value come to life together to form accounting practice. For our investigation we conducted a field study in a worldwide active group listed on a European stock exchange. The paper is part of a larger research project were we investigate different practice networks and their relation to each other. Here, we present impairment testing as one example of a practice network. We show how practice networks bind allies across organisational boundaries, linking different hierarchies and different organisational disciplines in order to produce commonly accepted values. The practice network analysis reveals how external notions of value, like impairments and fair values, travel into the organisation by means of their practice network and how internal notions travel out.Our findings suggest that through practice networks, practices become temporarily stable and their outcomes become legitimate and accepted artefacts or knowledge through their attachments.
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