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Christian Nielsen

Christian Nielsen
Aalborg University Business School

Professor, PhD

About

126
Publications
134,190
Reads
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1,729
Citations
Introduction
Christian Nielsen currently works at Aalborg University Business School. Christian does research in Business Models, Intellectual Capital and Performance Measurement.
Additional affiliations
August 2013 - November 2015
Aalborg University
Position
  • Professor (Full)
November 2001 - October 2004
Copenhagen Business School
Position
  • PhD Student

Publications

Publications (126)
Book
Full-text available
Internationalisation has been a binding request for firms dealing with the challenges of the present-day realities. Extant international business publications have recently begun to point out the relationship between the notions of ‘business model’ and ‘internationalisation’, yet the filed needs considerably more attention. The core aim of this bo...
Chapter
This chapter reviews the role of business models in firm internationalisation.
Article
This paper investigates the consequences of business model (BM) disclosures. Content analysis is used to assess the mandatory disclosure of BM in in 75 publicly listed companies' annual reports across a three‐year period (2014–2016). The research applies a novel content analysis methodology that considers the way in which the relevance of BM disclo...
Article
Full-text available
Purpose: We illustrate how cross-disciplinarity in business model research (multi-, inter-and transdisciplinarity) can help scholars overcome silo-building and span disciplinary boundaries. The seven articles contained in the special issue 'Fostering Cross-Disciplinarity in Business Model Research' are summarised, and the authors' perspectives on t...
Article
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The purpose of this conceptual paper is to assist researchers in connecting with the notion of impact .Funding bodies, governments, and taxpayers are currently seeking value for their investments in research and a value for money perspective is dominant. Impact is therefore no longer merely a question of number of scientific publications, building...
Article
This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a number of important grounds on which to reject Integrated Reporting as an initiative of this sort, the paper pursues a further excavation of two key Integrated Reportin...
Article
Full-text available
What’s your innovation capacity? How do your stakeholders view your innovativeness? Are your efforts to become more innovative fruitful, and do they make a difference? The Net Innovator Score is a measure of your innovativeness. When measured consistently over time, the Net Innovator Score provides valuable feedback on the success of your innovatio...
Article
Full-text available
We discuss traditional assumptions about value creation and confront these with current views on sustainable value creation (SVC). Against this backdrop, the articles contained in the special issue 'Sustainable Value Creation Through Business Models' are introduced, and their contributions to the exploration of SVC are highlighted. The proposed fra...
Article
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Purpose: The purpose of this paper is to explore how business models (BMs) can guide the design of a performance measurement system (PMS) and to shed light on the advantages and disadvantages of using BMs as a platform for designing a PMS and identifying key performance indicators (KPIs). Design/Methodology/Approach: First, a normative approach is...
Article
Purpose This paper aims to investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to European Directive 2014/95. Design/methodology/approach Legitimacy theory is used to identify disclosure strategies pursued by firms in reaction to the new regulati...
Research Proposal
Full-text available
This Special Issue has the purpose to investigate the emerging interest in Internet of Things (IoT) in the context of innovative companies and business performance discussing forthcoming issues and future horizons. A meet-the-Editors workshop will be organized during the Strategy Innovation Forum 2019, taking place at Venice Ca' Foscari, Italy, Nov...
Article
Full-text available
This article provides a research program for the field of business models. It focusses specifically on 4th stage research, which is concerned with the performative notions of business models to which six conceptual avenues for further research are depicted.
Article
Purpose The purpose of this paper is to investigate the use of budget targets for performance evaluation in small and medium-sized enterprises (SMEs) from a contingency perspective. Design/methodology/approach This paper is based on a survey conducted among small and medium-sized Danish production companies. It takes a contingency approach and a...
Article
Full-text available
Purpose - The purpose of this paper is to conceptualize the process leading from innovation performance to business performance and, from this basis, facilitate the identification of relevant performance measures. The paper takes its point of departure from a synthesis of the literature around innovation, intellectual capital, knowledge management,...
Article
Purpose The purpose of this paper is to investigate how entrepreneurs market their business opportunities towards business angels in the investment process. This is achieved by introducing the business model canvas as a mitigating framework to help entrepreneurs in communicating and structuring the information desired by business angels. Design/me...
Research
Full-text available
Value creation is a core issue in business model research. Although business model scholars sometimes refer to value creation with and for stakeholders, this notion is mostly limited to value propositions for customers and contributions from and to business partners such as suppliers or investors. This call for papers asks authors from various disc...
Article
Full-text available
Presented at The ISPIM Innovation Summit – Building the Innovation Century, Melbourne, Australia on 10-13 December 2017
Article
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A key feature of the International Integrated Reporting Council's (IIRC) agenda to improve corporate reporting is to encourage companies to use Integrated Reports to disclose their underlying business models. However, extant research suggests that the IIRC's distinctive business model concept is not well understood. This paper aims to unpack and cr...
Article
The case for the greater use of narrative disclosures within the annual report package continues to attract support from accounting academics. After a decade of comparatively limited attention, the topic of narrative reporting has returned to the accounting research agenda, in part in association with integrated reporting and a growing interest in...
Article
Purpose The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its subsequent fate within participating companies since its conclusion in late 2002. Particular focus is placed on the traction that the intellectual capital statement (ICS) approach to reporting, as the principal outcome of the project, was able...
Article
Purpose Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project (DGP) for intellectual capital statements (ICS), the purpose of this paper is to provide valuable insights for a potential shift from intellectual capital (IC) reporting, largely informed by an accounting perspective, tow...
Article
Purpose Two drawbacks to current management information practices are identified. First, the level of abstraction from which internal management disclosures are constructed using current frameworks is too generic; and second, the current process of identifying relevant management disclosures is outdated. The purpose of this paper is, therefore, to...
Article
Full-text available
This paper explores the processes of creating new companies with original and useful business models from a conceptual perspective. Based on data from large-scale creativity training programs and business model development studies in Denmark encompassing over 100 companies and 200 entrepreneurs, the key proposition of the paper is that entrepreneur...
Article
Based on 34 semi-structured interviews covering 25 university?industry collaborations (UICs) at science parks attached to Danish and Norwegian universities, this paper focuses on aspects of value creation and how to measure the performance of UICs. The research findings have resulted in a set of relevant performance measures for the UICs that have...
Article
Purpose Despite the common understanding that business model (BM) innovation is of vital importance for securing competitive positioning in the market place, managers still seem to lack appropriate frameworks and tools which can support them in renewing and rejuvenating their company’s existing BM. The purpose of this paper is to develop a structur...
Article
I disse år fokuserer virksomheder på at implementere Business Intelligence (BI), så de stigende mængder af data og opsamlet forretningsinformation kan anvendes som ledelsesinformation. I denne artikel fokuseres på, hvordan virksomheder opnår merværdi ved implementering af BI, idet mange virksomheder tilsyneladende har udfordringer med at opnå dette...
Conference Paper
This paper explores the processes of creating new companies with original and useful business models from a conceptual perspective. Based on data from large-scale creativity training programs and business model development studies in Denmark encompassing over 100 companies and 200 entrepreneurs, the key proposition of the paper is that entrepreneur...
Chapter
This paper explores the processes of creating new companies with original and useful business models from a conceptual perspective. Based on data from large-scale creativity training programs and business model development studies in Denmark encompassing over 100 companies and 200 entrepreneurs, the key proposition of the paper is that entrepreneur...
Article
This paper explores the processes of creating new companies with original and useful business models from a conceptual perspective. Based on data from large-scale creativity training programs and business model development studies in Denmark encompassing over 100 companies and 200 entrepreneurs, the key proposition of the paper is that entrepreneur...
Article
Full-text available
This paper is based on a study of 755 Danish SMEs and further in-depth case studies of 12 of these. Its objective was to identify a model of components and relationships among the very best, most efficient, high-performing SMEs. We call these Kickass Companies. The result is a model made up of six interrelated dimensions, which together illustrate...
Article
The Danish Guideline Project and its principal output, the intellectual capital statement, have attracted only a very limited extent of empirical attention since the conclusion of the initiative in December 2002. The paper reports the findings of a series of semi-structured interviews with individuals employed in the small subset of companies that...
Conference Paper
Purpose – The paper aims: 1) To develop systematically a structural list of various business model process configuration and to group (deductively) these selected configurations in a structured typological categorization list. 2) To facilitate companies in the process of BM innovation, by developing (inductively) an ontological classification frame...
Article
The term business model has recently entered discussions on how it might be possible to improve the information content of financial statements. It has done so as part of the rejuvenation of an earlier debate about moving from a corporate reporting to a business reporting model of external reporting. Despite a flurry of interest and exploration abo...
Article
This article studies the effects of disclosure practices of Japanese IPO prospectuses on long-term stock performance and bid–ask spread, as a proxy for cost of capital, after a company is admitted to the stock exchange. A disclosure index methodology is applied to 120 IPO prospectuses from 2003. Intellectual capital information leads to significant...
Article
Full-text available
Leading on from the bestselling 2010 book Business Model Generation (VPD), Alexander Osterwalder and Yves Pigneur, this time flanked by Greg Bernarda, Alan Smith and Trish Papadakos, set out to further the intricate link between business models and value propositions in the 2014 publication Value Proposition Design (VPD). We have been looking forwa...
Article
Full-text available
En opskrift til at opnå skaleringspotentiale i små og mellemstore virksomheder og hos vaekstivaerksaettere Forfattere: Christian Nielsen og Morten Lund Den korte version: Ny forskning fra Aalborg Universitet viser, hvordan virksomheder og ivaerksaettere kan arbejde hen imod, at optimere skalérbarheden af deres forretningsmodeller, og dermed blive t...
Article
The power of business models lies in their ability to visualize and clarify how firms' may configure their value creation processes. Among the key aspects of business model thinking are a focus on what the customer values, how this value is best delivered to the customer and how strategic partners are leveraged in this value creation, delivery and...
Article
Full-text available
Welcome to the third issue of the Journal of Business Models. At the Journal of Business Models we are happy to be receiving high quality submissions from the scientific community. We would also like to take this opportunity to thank our Editorial Advisory Board and Editorial Review Board for their great work. We strive to uphold the highest standa...
Article
Full-text available
The purpose of this article is to document the relationship between intellectual capital disclosure and dividend policies of biotechnology firms listed on the Copenhagen Stock Exchange during the period between 2001 and 2010. The firms' intellectual capital disclosures were computed from the annual financial reports, while data on dividend policies...
Article
Full-text available
1 In justifying the track, the notion that the field of business models had received a vast amount of interest from business, political, technical and academic perspectives in the past decade was highlighted. Despite this rising focus, much progress seems to have been consulting-driven, and research in the field is-if not lacking-then at least behi...
Conference Paper
Companies today, in some industries more than others, invest more capital and resources just to stay competitive, develop more diverse solutions, and increasingly start thinking more radically when considering their business models. By using the analytic induction method, we designed our research objectives as followed: 1. develop [deductively] a t...
Article
Full-text available
Purpose: Existing frameworks for understanding and analyzing the value configuration and structuring of partnerships in relation such network-based business models are found to be inferior. The purpose of this paper is therefore to broaden our understanding of how business models may change over time and how the role of strategic partners may diffe...
Conference Paper
Fur further detail go to: http://www.eaa2014.org/r/home http://www.eaa2014.org/userfiles/file/09%20EAA%20-%20SE.pdf
Article
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Article
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The problem – as well as the prospect – with business models is that they are concerned with being different; as business in general thrives on some sort of unique selling point. So the bundle of indicators on value creation, business models, strategy, intellectual capital, and so on, which will be relevant to analyze or communicate about will diff...
Article
Full-text available
A business model is a sustainable way of doing business. Here sustainability stresses the ambition to survive over time and create a successful, perhaps even profitable, entity in the long run. The reason for this apparent ambiguity around the concept of profitability is, of course, that business models apply to many dif- ferent settings than the p...
Article
Full-text available
This paper provides in a chronological fashion an introduction to six frameworks that one can ap- ply to describing, understanding and also potentially innovating business models. These six frameworks have been chosen carefully as they represent six very different perspectives on business models and in this manner “complement” each other. There are...
Article
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The field of business models has, as is the case with all emerging fields of practice, slowly matured through the development of frameworks, models, concepts and ideas over the last 15 years. New concepts, theories and models typically transcend a series of maturity phases.
Article
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Disclosure of information concerning strategy, busi- ness models, critical success factors, risk factors and value drivers in general has gained importance in recent years. Both policy makers and academics have argued that the demand for external communication of new types of value drivers is rising as companies increas- ingly base their competitiv...
Article
Full-text available
Purpose – The purpose of this paper is to document the relationship between intellectual capital disclosure and analyst following for biotechnology firms listed on the Copenhagen Stock Exchange between 2001 and 2010. Design/methodology/approach – Intellectual capital disclosure was computed from financial statements applying the disclosure index o...
Article
Full-text available
3 " Our business mission is to create an open source journal that is free of the ties that come along with a publisher. In turn we wish to develop a new type of profitable business model for an academic journal that sends more of the total value created back to the academic community and the strategic partners that enable its existence. This is a v...
Article
Full-text available
Purpose ‐ The purpose of this paper is to investigate the measurement and the management of the dynamic aspects of intellectual capital through the use of causal mapping. Design/methodology/approach ‐ The paper details the methods utilized in a single in-depth case study of a network-based business model. Findings ‐ The paper illustrates how causal...
Conference Paper
For further information go to: http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=948#3525 ISSN: 2295 - 1679