allocation decisions based on expectations about future materiality thereby enhancing risk-adjusted returns. The latter group …

materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and … criteria for analysis must be in each case, recognizing that in principle no two organizations are alike. Materiality … presupposes their relevance. In this paper, we present and advocate for a specific approach for how best to make materiality …

einer Strategy as Practice Perspektive wie strategisches Sensemaking in Bezug auf zukünftige Situationen und entstehende …How do organizations make sense of what is not there yet? This dissertation applies a strategy as practice lens to …