@phdthesis{Schaumburg2024, author = {Schaumburg, Josephine}, title = {Men are not better negotiators after all!}, series = {Schriftenreihe zum Verhandlungsmanagement}, volume = {24}, journal = {Schriftenreihe zum Verhandlungsmanagement}, publisher = {Kovac}, address = {Hamburg}, isbn = {978-3-339-13798-2}, issn = {2365-7898}, school = {Universit{\"a}t Potsdam}, pages = {284}, year = {2024}, abstract = {This dissertation examines the lack of clarity in the scientific literature regarding gender and negotiation performance. It is often claimed that men negotiate better than women, yet it is simultaneously emphasized that results strongly depend on context. Through the use of qualitative methods such as content analysis and critical mixed-methods review, the research question: "Are women truly inferior negotiators compared to men?" is addressed. The study comprises a descriptive and an interpretive part. The descriptive section illuminates various interpretations of gender-specific negotiation theory among citing authors, with 67\% arguing for a general superiority of men. However, given the high variance in gender-specific differences, the focus should instead be on the context-dependency of negotiation performance. Generalized statements can be made within contexts, but not across them. In the interpretive section, several factors contributing to this misinterpretation are highlighted, including discrepancies in the definition of negotiation performance and distortions in research communication.. From a scientific perspective, this study underscores the need for a nuanced sociological analysis and warns against the one-sided acceptance of inaccurate scientific interpretations. From a practical standpoint, it amplifies the voices of women affected by biased research paradigms. Overall, the dissertation clarifies the theory of gender-specific negotiation performance and advocates for the elimination of biases in scientific discourse.}, language = {en} } @phdthesis{Kirchner2023, author = {Kirchner, Jan-Robert}, title = {Negotiations in Audit Processes}, doi = {10.25932/publishup-60085}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-600854}, school = {Universit{\"a}t Potsdam}, pages = {II, 156}, year = {2023}, abstract = {This cumulative dissertation consists of three full empirical investigations based on three separate collections of data dealing with the phenomenon of negotiations in audit processes, which are combined in two research articles. In the first study, I examine internal auditors' views on negotiation interactions with auditees. My research is based on 23 semi-structured interviews with internal auditors (14 in-house and 9 external service providers) to gain insight into when and about what (RQ1), why (RQ2), and how (RQ3) they negotiate with auditees. By adapting the Gibbins et al. (2001) negotiation framework to the context of internal auditing, I obtain specific process (negotiation issue, auditor-auditee process, and outcome) and context elements that form the basis of my analyses. Through the additional use of inductive procedures, I conclude that internal auditors negotiate when they face professional and non-professional resistance from auditees during the audit process (RQ1). This resistance occurs in a variety of audit types and audit issues. Internal auditors choose negotiations to overcome this resistance primarily out of functional interest, as they cannot simply instruct auditees to acknowledge the findings and implement the required actions (RQ2). I find that the implementation of the required actions is the main goal of the respondents, which is also an important quality factor for internal auditing. Although few respondents interpret these interactions with auditees as negotiations, all respondents use a variety of negotiation strategies to create value (e.g., cost cutting, logrolling, and bridging) and claim value (e.g. positional commitment and threats) (RQ3). Finally, I contribute to empirical research on internal audit negotiations and internal audit quality by shedding light on the black box of internal auditor-auditee interactions. The second study consists of two experiments that examine the effects of tax auditors' emotion expressions during tax audit negotiations. In the first experiment, we demonstrate that auditors expressing anger obtain more concessions from taxpayers than auditors expressing happiness. This reveals that taxpayers interpret auditors' emotions strategically and do not respond affectively. In the second experiment, we show that the experience with an auditor who expressed either happiness or anger reduces taxpayers' post-audit compliance compared to the experience with an emotionally neutral auditor. Apparently, taxpayers use their experience with an emotional auditor to rationalize later noncompliance. Taken together, both experiments show the potentially detrimental effects of positive and negative emotion expressions by the auditor and point to the benefits of avoiding emotion expressions. We find that when auditors avoid emotion expressions this does not result in fewer concessions from taxpayers than when auditors express anger. However, when auditors avoid emotion expressions this leads to a significantly better evaluation of the taxpayer-auditor relationship and significantly reduces taxpayers' post-audit noncompliance.}, language = {en} } @phdthesis{Hoffmann2023, author = {Hoffmann, Nicole Christiane}, title = {Essays on Crisis and Change From a Management-Accounting Perspective}, doi = {10.25932/publishup-60118}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-601185}, school = {Universit{\"a}t Potsdam}, pages = {VIII, 192}, year = {2023}, abstract = {This cumulative doctoral thesis consists of five empirical studies examining various aspects of crisis and change from a management-accounting perspective. Within the first study, a bibliometric analysis is conducted. More precisely, based on publications between the financial crisis (since 2007) and the COVID-19 crisis (starting in 2020), the crisis literature in management accounting is investigated to uncover the most influential aspects of the field and to analyze the theoretical foundations of the literature. Moreover, this investigation also serves to identify future research streams and to provide starting points for future research. Based on a survey, the second study investigates the impact of several management-accounting tools on organizational resilience and its effect on a company's competitive advantage during a crisis. The results show that their target-oriented use positively influences organizational resilience and contributes to the company's competitive advantage during the crisis. The third study provides a more detailed view on the relationship between budgeting and risk management and their benefit for companies in times of crisis. For this purpose, the relationship between the relevance of budgeting functions and risk management in the company and the corresponding impact on company performance are investigated. The results show a positive relationship. However, a crisis can also affect the relationship between the company and its shareholders: Thus, the fourth study - based on publicly available data and a survey - examines the consequences of virtual annual general meetings on shareholder rights. The results show that, temporarily, particularly the right to information was severely restricted. For the following year, this problem was fixed, and ultimately, the virtual option was introduced permanently. The crisis has thus brought about a lasting change. But not only crises cause changes: The fifth study, also based on survey data, investigates the changes in the role of management accountants caused by digitalization. More precisely, it investigates how management accountants deal with tasks that are considered outdated and unattractive. The results of the study show that different types of personalities also act differently as far as the willingness to do those unattractive tasks is concerned, and career ambitions also influence that willingness. In addition to this, the results provide insights into the motivation of management accountants to conduct tasks and thus counteract existing assumptions based on stereotypes and clich{\´e}s circulating within the research community.}, language = {en} } @phdthesis{Stork2023, author = {Stork, Carsten}, title = {Organizational negotiation mnagement}, series = {Schriftenreihe zum Verhandlungsmanagement ; 23}, journal = {Schriftenreihe zum Verhandlungsmanagement ; 23}, publisher = {Kovac}, address = {Hamburg}, isbn = {978-3-339-13554-4}, issn = {2365-7898}, pages = {XVII, 168}, year = {2023}, abstract = {Negotiations are a way of joint decision-making and thereby a form of social conflict. By determining the concrete allocation of scarce resources, negotiations have a great impact on the value creation of companies. If companies succeed in achieving better negotiation results in the long term, they can increase their profitability. Ensuring a company's negotiation success is therefore an organizational issue of central importance. While the question of ensuring individual negotiation success has been the subject and topic of multidisciplinary research for a long time, the question of how organizations can implement and ensure continuous negotiation success remains largely unexplored. This dissertation therefore aims to investigate how companies enable their employees to consistently achieve better negotiation outcomes. It is significant that, in the corporate context, negotiators do not act as individuals but as embedded representatives of an organization, and that negotiations are not one-time events but recurring necessities for the existence of the organization instead. In organizations, those recurring processes with a similar fundamental structure are handled by routines. A planned improvement of routines is often forced by new artifacts. In this context, artifacts refer to human-created technologies with which humans interact within routines and therefore artifacts have a central influence on executing the routine. If negotiation activities in companies are represented by organizational routines, one central issue for improving companies' negotiation performance is the artifacts' incorporation into organizational negotiation routines that facilitate the efficient application of the insights from negotiation research. The dissertation consists of three studies that were written as research papers to examine artifacts in the organizational negotiation context. The first study focuses on the pre-negotiation stage and presents four tools to assist negotiation practitioners in efficiently preparing for negotiation. The study examines the negotiation preparation's effectiveness and efficiency and the negotiation outcome in a case-based experiment. The second study is devoted to a closer examination of the barriers that inhibit the adoption of negotiation support systems (NSSs) as one kind of organizational negotiation artifact. The investigation is conducted using a structural equation model based on information from participating practitioners. The third study is concerned with the future of negotiation support system research. An exploratory study based on qualitative in-depth interviews with proven and published experts in the field aims to evaluate the current state of research. The general discussion of the dissertation connects, summarizes, and concludes the study results and derives implications for practice, limitations, and future research ideas.}, language = {en} } @phdthesis{Huhndorf2023, author = {Huhndorf, Dominik}, title = {Vision{\"a}re F{\"u}hrung und Teamleistung}, school = {Universit{\"a}t Potsdam}, pages = {158}, year = {2023}, language = {de} } @phdthesis{Gulsen2023, author = {Gulsen, Ali}, title = {Empowering leadership, follower reflection, and leader well-being}, doi = {10.25932/publishup-58256}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-582562}, school = {Universit{\"a}t Potsdam}, pages = {196}, year = {2023}, abstract = {This research focuses on empowering leadership, a leadership style that shares autonomy and responsibilities with the followers. Empowering leadership enhances the meaningfulness of work by fostering participation in decision-making, expressing confidence in high performance, and providing autonomy in target setting (Cheong, 2016). I examine how empowering leadership affects followers' reflection. I used data from 528 individuals across 172 teams and found a positive relationship between empowering leadership and followers' reflection. Followers' reflection, in turn, is negatively associated with followers' withdrawal, which mediates the beneficial effect of empowering leadership on leaders' emotional exhaustion. As for the leaders, I propose that empowering leadership is negatively related also to leaders' emotional exhaustion. This research broadens our understanding of empowering leadership's effects on both followers and leaders. Moreover, it integrates empowering leadership, leader emotional exhaustion, and burnout literature. Overall, empowering leadership strengthens members' reflective attitudes and behaviors, which result in reduced withdrawal (and increased presence and contribution) in teams. Because the members contribute to team effort more, the leaders experience less emotional exhaustion. Hence, my work not only identifies new ways through which empowering leadership positively affects followers but also shows how these positive effects on followers benefit the leaders' well-being.}, language = {en} } @phdthesis{Maul2023, author = {Maul, Valeska Joya}, title = {Addressing current challenges of ecosystems in innovation and entrepreneuership}, school = {Universit{\"a}t Potsdam}, pages = {176, XX}, year = {2023}, abstract = {Nowadays, innovative and entrepreneurial activities and their actors are embedded in interdependent systems to drive joint value creation. Innovation ecosystems and entrepreneurial ecosystems have become established system-level concepts in management research to explain how value transpires between different actors and institutions in distinct contexts. Despite the popularity of the concepts, researchers have critiqued their theoretical depth, conceptual distinctiveness, as well as operationalization and measurement (Autio \& Thomas, 2022; Klimas \& Czakon, 2022). Furthermore, in light of current-day challenges, research has yet to address how context impacts innovation and entrepreneurial ecosystems and their actors and elements (Wurth et al., 2022). The aim of this cumulative thesis is to provide a deeper understanding of the conceptualization, operationalization, and measurement of innovation and entrepreneurial ecosystems and investigate how contextual factors can influence the overall ecosystem and its key actors. To this end, bibliometric and empirical-qualitative methods, as well as narrative and systematic literature reviews, are employed. After introducing the research scope and key concepts in Chapter 1, a systematic literature review to operationalize and measure the concept of innovation ecosystems is conducted, and an integrative framework of its composition is introduced in Chapter 2. In Chapter 3, the innovation journal network is outlined by means of science mapping to determine current and emerging research areas characterizing innovation studies. In Chapters 4 and 5, the interplay between the temporal context of the Covid-19 pandemic and the spatial context of entrepreneurial ecosystems is assessed by focusing on the role of organizational resilience and affordances. The findings shed new light on the dynamics and boundaries of entrepreneurial ecosystems as they move between the spatial and digital realm. Building on this, an integrative framework of digital entrepreneurial ecosystems is presented in Chapter 6. The concluding Chapter 7 summarizes my thesis's conceptual, theoretical, and empirical insights, highlighting implications, limitations, and promising future research avenues. The findings of this cumulative thesis contribute to the theoretical and conceptual advancement of ecosystems in innovation and entrepreneurship by providing insights into the measurement and operationalization of its elements. Furthermore, the results show that contextual factors, such as crisis events or institutional circumstances, influence innovation and entrepreneurial ecosystems and their actors, calling for a more nuanced consideration of ecosystem configurations and dynamics. By drawing from the theory of affordances, the elements that actually afford value to the actors and how they shift between the physical and digital realm are portrayed. Based on these findings, this thesis introduces novel frameworks and conceptual advancements of the configurations and boundaries of innovation and (digital) entrepreneurial ecosystems, laying the foundation for a renewed understanding of how to design, orchestrate, and evaluate ecosystems today and in the future.}, language = {en} } @phdthesis{Wild2022, author = {Wild, Andreas}, title = {Strategic supplier cooperation in the automotive industry}, series = {Schriftenreihe zum Verhandlungsmanagement ; 18}, journal = {Schriftenreihe zum Verhandlungsmanagement ; 18}, publisher = {Kovac}, address = {Hamburg}, isbn = {978-3-339-12618-4}, school = {Universit{\"a}t Potsdam}, pages = {124}, year = {2022}, abstract = {In the automotive industry, suppliers from the consumer electronics and high-tech industry are becoming increasingly relevant, for example in the context of automated vehicles. The carmakers' purchasing organizations need to understand the power constellation in negotiations with these new suppliers, since negotiating power is the greatest lever for influencing the outcome of negotiations. This study analyzes the importance of organizational sources of power and their interplay with the products' degree of innovation.}, language = {en} } @phdthesis{Kutter2022, author = {Kutter, Denny}, title = {Three essays on misconduct and reporting outcomes}, doi = {10.25932/publishup-55933}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-559333}, school = {Universit{\"a}t Potsdam}, pages = {II, 186}, year = {2022}, abstract = {This cumulative doctoral thesis consists of three empirical studies that examine the role of top-level executives in shaping adverse financial reporting outcomes and other forms of corporate misconduct. The first study examines CEO effects on a wide range of offenses. Using data from enforcement actions by more than 50 U.S. federal agencies, regression re-sults show CEO effects on the likelihood, frequency, and severity of corporate misconduct. The findings hold for financial, labor-related, and environmental offenses; however, CEO effects are more pronounced for non-financial misconduct. Further results show a positive relation between CEO ability and non-financial misconduct, but no relation with financial misconduct, suggesting that higher CEO ability can have adverse consequences for employee welfare and society and public health. The second study focuses on CEO and CFO effects on financial misreporting. Using data on restatements and public enforcement actions, regression results show that the incremental effect of CFOs is economically larger than that of CEOs. This greater economic impact of CFOs is particularly pronounced for fraudulent misreporting. The findings remain consistent across different samples, methods, misreporting measures, and specification choices for the underlying conceptual mechanism, highlighting the important role of the CFO as a key player in the beyond-GAAP setting. The third study reexamines the relation between equity incentives and different reporting outcomes. The literature review reveals large variation in the empirical measures for firm size as standard control variable, equity incentives as key explanatory variables, and the reporting outcome of interest. Regres-sion results show that these design choices have a direct bearing on empirical results, with changes in t-statistics that often exceed typical thresholds for statistical significance. The find-ings hold for aggressive accrual management, earnings management through discretionary accruals, and material misstatements, suggesting that common design choices can have a large impact on whether equity incentives effects are considered significant or not.}, language = {en} } @phdthesis{Theuer2022, author = {Theuer, Hanna Katharina}, title = {Beherrschung komplexer Produktionsprozesse durch Autonomie}, doi = {10.25932/publishup-54184}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-541842}, school = {Universit{\"a}t Potsdam}, pages = {iv, 297}, year = {2022}, abstract = {Modern technologies enable the actors of a production process to autonomous decision-making, information-processing, and decision- execution. It devolves hierarchical controlled relationships and distributes decision-making among many actors. Positive consequences include using local competencies and fast on-site action without (time-)consuming cross-process planning run by a central control instance. Evaluating the decentralization of the process helps to compare different control strategies and thus contributes to the mastery of more complex production processes. Although the importance of the communication structure of these actors increases, no method uses this as a basis for operationalizing decentralization. This motivates the focus of this thesis. It develops a three-level evaluation model determining the decentralization of a production process based on two determinants: the communication and decision-making structure of the autonomous actors involved. Based on a definition of decentralization of production processes, it set requirements for a key value that determines the structural autonomy of the actors and selects a suitable social network analysis metric. The possibility of integrated decision-making and decision execution justifies the additional consideration of the decision structure. The differentiation of both factors forms the basis for the classification of actors; the multiplication of both values results in the characteristic value real autonomy describing the autonomy of an actor, which is the key figure of the model's first level. Homogeneous actor autonomy characterizes a high decentralization of the process step, which is the object of consideration of the second level of the model. Comparing the existing with the maximum possible decentralization of the process steps determines the Autonomy Index. This figure operationalizes the decentralization of the process at the third level of the model. A simulation study with two simulation experiments - a central and a decentral controlled process - at Zentrum Industrie 4.0 validates the evaluation model. The application of the model to an industrial production process underlines the practical applicability.}, language = {de} } @phdthesis{Bunnenberg2022, author = {Bunnenberg, Philipp}, title = {Finanzmarktrisiken durch ETFs und Closet Indexing}, series = {Schriftenreihe Finanzierung und Banken (SFB)}, journal = {Schriftenreihe Finanzierung und Banken (SFB)}, number = {32}, publisher = {EWP, Edition Wissenschaft \& Praxis}, address = {Berlin}, isbn = {978-3-89673-776-2}, issn = {2751-9562}, doi = {10.3790/978-3-89644-776-0}, school = {Universit{\"a}t Potsdam}, pages = {287}, year = {2022}, abstract = {Die Arbeit ist ein Beitrag zu einer grundlegenden Diskussion der Kapitalmarktforschung, dem messbaren Erfolg „aktiver vs. passiver" Investmentstrategien. Der Autor setzt sich kritisch mit den wesentlichen Anlagestrategien und Modellen f{\"u}r Indexprodukte auseinander und beleuchtet zugleich Closet Indexing bei aktiv gemanagten Investmentfonds. Das Ergebnis zeigt, dass Closet Indexing nicht nur sporadisch auftritt, sondern eine weit verbreitete Anlagestrategie in vielen vermeintlich aktiv gemanagten Aktieninvestmentfonds ist.}, language = {de} } @phdthesis{Teetz2022, author = {Teetz, Tim}, title = {Work design and leadership in lean production}, school = {Universit{\"a}t Potsdam}, pages = {138}, year = {2022}, language = {en} } @phdthesis{Oehlschlaeger2022, author = {Oehlschl{\"a}ger, Patricia}, title = {Future perspectives on business negotiations}, series = {Schriftenreihe zum Verhandlungsmanagement}, journal = {Schriftenreihe zum Verhandlungsmanagement}, number = {19}, publisher = {Kovac}, address = {Hamburg}, isbn = {978-3-339-13256-7}, issn = {2365-7898}, pages = {173}, year = {2022}, abstract = {Despite the importance of negotiations in companies and their contribution to strategic corporate planning, researchers have not yet focused on assessing the development of negotiations in the future. To broaden the field of futures research in negotiations and to provide empirical guidance about strategic business decisions to negotiators and managers, this work exploratively investigates the future of negotiations. The impact of trends on negotiations and negotiation behavior, as well as the development of future negotiation scenarios are therefore examined. Moreover, the preparation of negotiators for the future is analyzed and how effective negotiation teaching can be designed to improve negotiation performance.}, language = {en} } @phdthesis{Siebert2022, author = {Siebert, Ernestine Cath{\´e}rine}, title = {New Strategic Approaches for Multi-issue Negotiations}, series = {Schriftenreihe zum Verhandlungsmanagement}, journal = {Schriftenreihe zum Verhandlungsmanagement}, number = {17}, publisher = {Verlag Dr. Kovač}, address = {Hamburg}, isbn = {978-3-339-12750-1}, issn = {2365-7898}, pages = {XIV, 139, XLIX}, year = {2022}, language = {en} } @phdthesis{Hebisch2021, author = {Hebisch, Benjamin}, title = {Power in supply chain negotiations: a two-stage approach}, series = {Schriftenreihe zum Verhandlungsmanagement ; Band 15}, journal = {Schriftenreihe zum Verhandlungsmanagement ; Band 15}, publisher = {Kovac}, address = {Hamburg}, isbn = {978-3-339-12400-5}, school = {Universit{\"a}t Potsdam}, pages = {XXX,106}, year = {2021}, abstract = {Negotiations between buyers and suppliers directly influence a company's costs, revenue, and consequently its profits. The outcome of these negotiations relies heavily on the companies' as well as the negotiators' power position. Across three empirical articles the author demonstrates how the own power position can first be identified as well as improved and subsequently used to maximize profits in negotiations between sellers and buyers. In the first paper the sources underlying buyer and supplier power are identified and weighted. The results of the first paper show the impact of each single sources on the buyer and supplier power. The number of suppliers available for one product is by far the most important source of power for both sides. The results indicate that a higher number of suppliers leads to a better power position of the buyer and simultaneously to an inferior power position of a single supplier. The second paper aims to examine the impact of the number of suppliers on the outcome of buyer-seller-negotiations thereby considering the innovation level of the products purchased. The results of the second study which are based on real negotiation data from a German car manufacturer indicate that the number of available suppliers has a stronger impact on the negotiation outcome for innovative than for functional, less innovative products. The third paper analyzes how the ability to take the counterpart's perspective (perspective taking ability) influences the negotiation outcome. This relationship is examined for different power positions. The results indicate that a negotiator's high perspective taking ability leads to a more unfavorable negotiation outcome compared to low perspective taking ability. Simultaneously, high perspective taking ability causes a more positive perception of the conducted negotiation than low perspective taking ability. This contradictory effect of perspective taking ability bears the risk for buyers and suppliers to assess an unfavorable outcome as positive. Finally, the results of the papers are summarized and discussed. The dissertation concludes with implications for practice, limitations of the work, and approaches for future research.}, language = {en} } @phdthesis{Rhaout2021, author = {Rhaout, Mohamed Kamal}, title = {The Impact of Motivational Factors on Employees' Turnover Intentions}, pages = {132}, year = {2021}, language = {de} } @phdthesis{Bender2021, author = {Bender, Benedict}, title = {Platform Coring on Digital Software Platforms}, series = {Schriften zur Business Analytics und zum Informationsmanagement}, journal = {Schriften zur Business Analytics und zum Informationsmanagement}, publisher = {Springer}, address = {Wiesbaden}, isbn = {978-3-658-34798-7}, doi = {10.1007/978-3-658-34799-4}, school = {Universit{\"a}t Potsdam}, pages = {XVIII, 252}, year = {2021}, abstract = {Digital software platforms such as iOS or Android evolve quickly. Through regular updates, their set of built-in (core) features increases. While innovation allows strengthening platforms amidst competition, it can hurt contributors when introducing core features that are already provided by third-party developers (Platform Coring). This book addresses the underexplored phenomenon of Platform Coring and provides strategical guidance for platform owners and third-party contributors. Platform owners are well-advised to carefully consider the benefits and risks for their platform ecosystem. The book contributes by highlighting avenues to employ Platform Coring for the competitive advantage of the platform and ecosystem simultaneously.}, language = {en} } @phdthesis{Buss2021, author = {Buss, Martin}, title = {The dark side of visionary leadership}, school = {Universit{\"a}t Potsdam}, year = {2021}, language = {de} } @phdthesis{Collignon2021, author = {Collignon, Martin}, title = {Performance Management und Performance Informationen in der {\"o}ffentlichen Verwaltung - eine neuro{\"o}konomisch inspirierte Perspektive}, doi = {10.25932/publishup-51674}, url = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-516743}, school = {Universit{\"a}t Potsdam}, pages = {XVIII, 302}, year = {2021}, abstract = {„If you can't measure it, you can't manage it." Dieser Slogan, der u. a. auf Peter Drucker, Henry Deming oder Robert Kaplan und David Norton zur{\"u}ckgehen soll, ist Ausdruck einer tiefen {\"U}berzeugung in die Notwendigkeit und den Nutzen des Performance Managements, einem Ansatz der auch die {\"o}ffentliche Verwaltung erfasst und gepr{\"a}gt hat. Gleichzeitig impliziert er eine entscheidende Rolle von Performance Informationen. Die vorliegende Dissertation r{\"u}ckt das neuralgische Element Performance Information ins Zentrum des Forschungsinteresses, genauer die Verwendung von Kennzahlen. Ausgangspunkt bildet die wissenschaftliche Beobachtung, dass Kennzahlen nicht immer und automatisch in der vom theoretischen Standpunkt aus erforderlichen und prognostizierten Art und Weise genutzt werden. Eine schlechte Implementierung des Managementansatzes oder Fehler im theoretischen Fundament sind m{\"o}gliche Erkl{\"a}rungsans{\"a}tze. Im Zuge der Analyse des Forschungsstandes ist offenkundig geworden, dass Erkl{\"a}rungen vor allem im organisationalen Setting und in Performance Management bezogenen Faktoren gesucht werden; ein Kennzeichen f{\"u}r eine eher technokratische und implementationsbezogene Perspektive auf die Verwendungsproblematik. Die aus neurowissenschaftlicher Sicht wichtige intrapersonale Ebene spielt eine ungeordnete Rolle. In Anbetracht dessen ist auf der Grundlage neurowissenschaftlicher Erkenntnisse im Rahmen einer empirischen Untersuchung die Wirkung erfahrungsbezogener Variablen auf das Verwendungsverhalten untersucht worden. Dabei ist analysiert worden, wie Erfahrungen auf organisationaler Ebene entstehen und wie sie im Detail auf das Nutzungsverhalten wirken. Als Forschungsobjekt sind polizeiliche F{\"u}hrungskr{\"a}fte herangezogen worden. Die Daten sind Ende 2016/Anfang 2017 online-basiert erhoben worden. Im Ergebnis der Datenauswertung und Diskussion der Befunde sind folgende Erkenntnisse hervorzuheben: (1) Erfahrungen beeinflussen die Verwendung von Performance Informationen. Die Art der Erfahrung mit Kennzahlen bildet dabei eine Mediatorvariable. Vor allem organisationale Faktoren, wie der Reifegrad des Performance Management Systems, wirken {\"u}ber den Faktor Erfahrung auf das Verwendungsverhalten. (2) Erw{\"a}hnenswert ist zudem, dass die Auseinandersetzung mit Kennzahlen sowohl den Erfahrungsschatz als auch die Nutzung von Kennzahlen positiv beeinflusst. Insgesamt haben sich die neurowissenschaftlich inspirierten Variablen als vielversprechende Erkl{\"a}rungsfaktoren herausgestellt. (3) Des Weiteren hat die Arbeit bestehende Befunde abgesichert, v. a. die Wirkung des erw{\"a}hnten Reifegrads. Allerdings sind auch Unterschiede aufgetreten. So b{\"u}ßt zum Beispiel der transformationale F{\"u}hrungsstil i. V. m. Art der Erfahrung seine positive Wirkung auf die Kennzahlennutzung ein. (4) Interessant sind zudem die Ergebnisse des Labor- und Quasiexperiments. Erstmalig sind nicht zweckorientierte Verwendungsarten experimentell beobachtbar. Zudem sind neuro- und verhaltens{\"o}konomische Erkl{\"a}rungsans{\"a}tze identifiziert und diskutiert worden, die eine Bereicherung des Forschungsdiskurses darstellen. Sie bieten eine neue Perspektive hinsichtlich des Verwendungsverhaltens und liefern Impulse f{\"u}r die weitere Forschung. F{\"u}r das New Public Management, in dessen Werkzeugkasten dieser Managementansatz eine Schl{\"u}sselrolle einnimmt, wiegen die Forschungsbefunde schwer. Ohne ein funktionierendes Performance Management kann das wichtige Reformziel „Wirkungsorientierung" nicht erreicht werden. Das NPM l{\"a}uft damit Gefahr, selbst Dysfunktionen zu entwickeln. Insgesamt scheint es geboten, in der Auseinandersetzung mit Managementsystemen einen st{\"a}rkeren Fokus auf intrapersonale Faktoren zu legen. Auch Verhaltensanomalien im Kontext von Management und deren Implikationen sollten n{\"a}her untersucht werden. Es zeigt sich ferner, dass eine rein technokratische Sichtweise auf das Performance Management nicht zielf{\"u}hrend ist. Folglich ist das Performance Management theoretisch wie konzeptionell fortzuentwickeln. Die Forschungsarbeit liefert somit wichtige neue Erkenntnisse zur Verwendung von Performance Informationen und zum Verst{\"a}ndnis von Performance Management. Vor allem erweitert sie den Forschungsdiskurs, da sie die Erkl{\"a}rungskraft intrapersonaler Faktoren aufgezeigt hat sowie methodisch mit dem Mixed-Method-Ansatz (Multimethod-Studie) und theoretisch mittels der Neuro- und Verhaltens{\"o}konomie neue Perspektiven hinsichtlich der Verwendungsproblematik er{\"o}ffnet.}, language = {de} } @phdthesis{Diab2020, author = {Diab, Sarah}, title = {Der Einfluss von nachhaltigem Konsumbewusstsein auf Luxuskonsum unter Ber{\"u}cksichtigung verschiedener Moderatoren}, school = {Universit{\"a}t Potsdam}, pages = {259}, year = {2020}, abstract = {Das Ziel der vorliegenden Dissertation war es herauszuarbeiten, ob Nachhaltigkeitsbewusstsein den Konsum von Luxusg{\"u}tern beeinflusst und ob verschiedene Moderatoren einen Einfluss auf diesen Zusammenhang aus{\"u}ben. Das Nachhaltigkeitsbewusstsein wurde dabei basierend auf dem von Balderjahn et al. (2013) entwickelten Consciousness-for-sustainable-consumption-Modell durch die {\"o}kologische, soziale und die {\"o}konomische Nachhaltigkeit sowie erg{\"a}nzend durch das Tierschutzbewusstsein und Bewusstsein f{\"u}r lokale Produktion repr{\"a}sentiert. Als Moderatoren dienten das Streben nach sozialer Anerkennung und Prestige, Materialismus, Hedonismus und Traditionsbewusstsein. F{\"u}r die Aufdeckung m{\"o}glicher Zusammenh{\"a}nge zwischen den verschiedenen Dimensionen der Nachhaltigkeit und Luxuskonsum wurde eine Pr{\"a}diktorenanalyse durchgef{\"u}hrt. Moderatorenanalysen offenbarten zus{\"a}tzlich, ob ein Einfluss der verschiedenen Moderatoren auf die einzelnen Zusammenh{\"a}nge vorlag. Die Untersuchung zeigte, dass jeweils das Umweltbewusstsein, das Bewusstsein f{\"u}r gen{\"u}gsamen Konsum sowie das Bewusstsein f{\"u}r schuldenfreien Konsum als Teil der {\"o}konomischen Nachhaltigkeit und das Tierschutzbewusstsein einen Einfluss auf den Luxuskonsum aus{\"u}ben. Dar{\"u}ber hinaus konnten insgesamt sieben Einfl{\"u}sse durch die verschiedenen Moderatorvariablen auf die unterschiedlichen Zusammenh{\"a}nge zwischen den Nachhaltigkeitsdimensionen und Luxuskonsum aufgedeckt werden.}, language = {de} }