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With the surging reliance on videoconferencing tools, users may find themselves staring at their reflections for hours a day. We refer to this phenomenon as self-referential information (SRI) consumption and examine its consequences and the mechanism behind them. Building on self-awareness research and the strength model of self-control, we argue that SRI consumption heightens the state of self-awareness and thereby depletes participants’ mental resources, eventually undermining virtual meeting (VM) outcomes. Our findings from a European employee sample revealed contrary effects of SRI consumption across speaker vs listener roles. Engagement with self-view is positively associated with self-awareness, which, in turn, is negatively related to satisfaction with VM process, perceived productivity, and enjoyment. Looking at the self while listening to others exhibits adverse direct and indirect (via self-awareness) effects on VM outcomes. However, looking at the self when speaking exhibits positive direct effects on satisfaction with VM process and enjoyment.
Enhancing higher entrepreneurship education: insights from practitioners for curriculum improvement
(2024)
Curricula for higher entrepreneurship education should meet the requirements of both a solid theoretical foundation and a practical orientation. When these curricula are designed by education specialists, entrepreneurs are usually not consulted. To explore practitioners’ curricular recommendations, we conducted 73 semi-structured interviews with entrepreneurs with at least five years of professional experience. We collected 49 items for teaching and learning objectives, 37 for contents, 28 for teaching methods, and 17 for assessment methods. The respondents are convinced that students should acquire solid knowledge in business and management, legal issues, and entrepreneurship. For the latter, only some core aspects are provided. The entrepreneurs put greater emphasis on entrepreneurial skills and attitudes and consider experiential learning designs as most suitable, both in the secure setting of the classroom and in real life. The findings can help reflect on current entrepreneurship curriculum designs.
Terminology is a critical instrument for each researcher. Different terminologies for the same research object may arise in different research communities. By this inconsistency, many synergistic effects get lost. Theories and models will be more understandable and reusable if a common terminology is applied. This paper examines the terminological (in)consistence for the research field of job-shop scheduling by a literature review. There is an enormous variety in the choice of terms and mathematical notation for the same concept. The comparability, reusability and combinability of scheduling methods is unnecessarily hampered by the arbitrary use of homonyms and synonyms. The acceptance in the community of used variables and notation forms is shown by means of a compliance quotient. This is proven by the evaluation of 240 scientific publications on planning methods.
Competence development must change at all didactic levels to meet the new requirements triggered by digitization. Unlike classic learning theories and the resulting popular approaches (e.g., sender-receiver model), future-oriented vocational training must include new learning theory impulses in the discussion about competence acquisition. On the one hand, these impulses are often very well elaborated on the theoretical side, but the transfer into innovative learning environments - such as learning factories - is often still missing. On the other hand, actual learning factory (design) approaches often concentrate primarily on the technical side. Subject-oriented learning theory enables the design of competence development-oriented vocational training projectsin learning factories in which persons can obtain relevant competencies for digitization. At the same time, such learning theory approaches assume a potentially infinite number of learning interests and reasons. Following this, competence development is always located in an institutional or organizational context. The paper conceptionally answers how this theoryimmanent challenge is synthesizable with the reality of organizationally competence development requirements.
Handbuch der ERP-Auswahl
(2023)
The authors propose that while tacit knowledge is a valuable resource for developing new business models, its externalization presents several challenges. One major challenge is that individuals often don’t recognize their tacit knowledge resources, while another is the reluctance to share one’s knowledge with others. Addressing these challenges, the authors present an application-oriented serious game-based haptic modeling approach for externalize tacit knowledge, which can be used to develop the first versions of business models based on tacit knowledge. Both conceptual and practical design fundamentals are presented based on elaborated theoretical approaches, which were developed with the help of a design science approach. The development of the research process is presented step by step, whereby we focused on the high accessibility of the presented research. Practitioners are presented with guidelines for implementing their serious game projects. Scientists benefit from starting points for their research topics of externalization, internalization, and socialization of tacit knowledge, development of business models, and serious games or gamification. The paper concludes with open research desiderata and questions from the presented research process.
Neben kleineren, meist automatisierten Update-Aktivitäten zur Fehlerbehebung und zur Steigerung der Performance von ERP-Systemen, gibt es größere Updates mit umfangreicheren Aktualisierungen und Erweiterungen der Software – auch „Updateprojekte“ oder „Upgrades“ genannt. Ein ERP-Upgrade beschreibt einen größeren Änderungsprozess, der die Nutzung neuer Technologien ermöglicht und das System mit (neuen) Geschäftsstrategien in Einklang bringt. Upgrades tragen zur Verbesserung der Software bei und sind klar zu unterscheiden von geringfügigen Änderungen innerhalb einer Version eines ERP-Systems.
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.
Wirtschaft-Arbeit-Technik
(2023)
Lernangebote im Fach Wirtschaft-Arbeit-Technik tragen dazu bei, die Persönlichkeit der Schülerinnen und Schüler zu stärken und Handlungskompetenzen zu erwerben mit dem Ziel, dass sie gegenwärtige und zukünftige Lebensaufgaben im privaten und öffentlichen Bereich sowie in der Berufs- und Arbeitswelt zunehmend als mündige und selbstbestimmte Bürgerinnen und Bürger aktiv bewältigen können. Der Band stellt die fachdidaktischen Grundlagen des Unterrichts im Fach Wirtschaft-Arbeit-Technik dar. Behandelt werden fachdidaktische Prinzipien, fachbezogene Aspekte zur Leistungsbeurteilung und -bewertung, der Einsatz von Medien sowie Praxiskontakte und außerschulische Lernorte.
Process mining (PM) has established itself in recent years as a main method for visualizing and analyzing processes. However, the identification of knowledge has not been addressed adequately because PM aims solely at data-driven discovering, monitoring, and improving real-world processes from event logs available in various information systems. The following paper, therefore, outlines a novel systematic analysis view on tools for data-driven and machine learning (ML)-based identification of knowledge-intensive target processes. To support the effectiveness of the identification process, the main contributions of this study are (1) to design a procedure for a systematic review and analysis for the selection of relevant dimensions, (2) to identify different categories of dimensions as evaluation metrics to select source systems, algorithms, and tools for PM and ML as well as include them in a multi-dimensional grid box model, (3) to select and assess the most relevant dimensions of the model, (4) to identify and assess source systems, algorithms, and tools in order to find evidence for the selected dimensions, and (5) to assess the relevance and applicability of the conceptualization and design procedure for tool selection in data-driven and ML-based process mining research.