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Advancing digitalization is changing society and has far-reaching effects on people and companies. Fundamental to these changes are the new technological possibilities for processing data on an ever-increasing scale and for various purposes. The availability of large and high-quality data sets, especially those based on personal data, is crucial. They are used either to improve the productivity, quality, and individuality of products and services or to develop new types of services. Today, user behavior is tracked more actively and comprehensively than ever despite increasing legal requirements for protecting personal data worldwide. That increasingly raises ethical, moral, and social questions, which have moved to the forefront of the political debate, not least due to popular cases of data misuse. Given this discourse and the legal requirements, today's data management must fulfill three conditions: Legality or legal conformity of use and ethical legitimacy. Thirdly, the use of data should add value from a business perspective. Within the framework of these conditions, this cumulative dissertation pursues four research objectives with a focus on gaining a better understanding of
(1) the challenges of implementing privacy laws,
(2) the factors that influence customers' willingness to share personal data,
(3) the role of data protection for digital entrepreneurship, and
(4) the interdisciplinary scientific significance, its development, and its interrelationships.
Volatile supply and sales markets, coupled with increasing product individualization and complex production processes, present significant challenges for manufacturing companies. These must navigate and adapt to ever-shifting external and internal factors while ensuring robustness against process variabilities and unforeseen events. This has a pronounced impact on production control, which serves as the operational intersection between production planning and the shop- floor resources, and necessitates the capability to manage intricate process interdependencies effectively. Considering the increasing dynamics and product diversification, alongside the need to maintain constant production performances, the implementation of innovative control strategies becomes crucial.
In recent years, the integration of Industry 4.0 technologies and machine learning methods has gained prominence in addressing emerging challenges in production applications. Within this context, this cumulative thesis analyzes deep learning based production systems based on five publications. Particular attention is paid to the applications of deep reinforcement learning, aiming to explore its potential in dynamic control contexts. Analysis reveal that deep reinforcement learning excels in various applications, especially in dynamic production control tasks. Its efficacy can be attributed to its interactive learning and real-time operational model. However, despite its evident utility, there are notable structural, organizational, and algorithmic gaps in the prevailing research. A predominant portion of deep reinforcement learning based approaches is limited to specific job shop scenarios and often overlooks the potential synergies in combined resources. Furthermore, it highlights the rare implementation of multi-agent systems and semi-heterarchical systems in practical settings. A notable gap remains in the integration of deep reinforcement learning into a hyper-heuristic.
To bridge these research gaps, this thesis introduces a deep reinforcement learning based hyper- heuristic for the control of modular production systems, developed in accordance with the design science research methodology. Implemented within a semi-heterarchical multi-agent framework, this approach achieves a threefold reduction in control and optimisation complexity while ensuring high scalability, adaptability, and robustness of the system. In comparative benchmarks, this control methodology outperforms rule-based heuristics, reducing throughput times and tardiness, and effectively incorporates customer and order-centric metrics. The control artifact facilitates a rapid scenario generation, motivating for further research efforts and bridging the gap to real-world applications. The overarching goal is to foster a synergy between theoretical insights and practical solutions, thereby enriching scientific discourse and addressing current industrial challenges.
Die Digitalisierung ist ein wesentlicher Bestandteil aktueller Verwaltungsreformen. Trotz der hohen Bedeutung und langjähriger Bemühungen bleibt die Bilanz der Verwaltungsdigitalisierung in Deutschland ambivalent. Diese Studie konzentriert sich auf drei erfolgreiche Digitalisierungsvorhaben aus dem Onlinezugangsgesetz (OZG) und analysiert mittels problemzentrierter Expertenbefragung Einflussfaktoren auf die Umsetzung von OZG-Vorhaben und den Einfluss des Managements in diesem Prozess. Die Analyse erfolgt theoriegeleitet basierend auf dem Ansatz der begrenzten Rationalität und der ökonomischen Theorie der Bürokratie. Die Ergebnisse zeigen, dass anzunehmen ist, dass die identifizierten Einflussfaktoren unterschiedlich auf Nachnutzbarkeit und Reifegrad von Verwaltungsleistungen wirken und als Folgen begrenzter Rationalität im menschlichen Problemlösungsprozess interpretiert werden können. Managerinnen unterstützen die operativen Akteure bei der Umsetzung, indem sie deren begrenzte Rationalität mit geeigneten Strategien adressieren. Dazu können sie Ressourcen bereitstellen, mit ihrer Expertise unterstützen, Informationen zugänglich machen, Entscheidungswege verändern sowie zur Konfliktlösung beitragen. Die Studie bietet wertvolle Einblicke in die tatsächliche Managementpraxis und leitet daraus Empfehlungen für die Umsetzung öffentlicher Digitalisierungsvorhaben sowie für die Steuerung öffentlicher Verwaltungen ab. Diese Studie liefert einen wichtigen Beitrag zum Verständnis des Einflusses des Managements in der Verwaltungsdigitalisierung. Die Studie unterstreicht außerdem die Notwendigkeit weiterer Forschung in diesem Bereich, um die Praktiken und Herausforderungen der Verwaltungsdigitalisierung besser zu verstehen und effektiv zu adressieren.
As followers are becoming more educated and better connected, empowering leadership has gained traction in recent times as an alternative to traditional top-down models of leadership. Several scholars have investigated the relationship between empowering leadership and other variables in different contexts. As most previous studies have focused on the positive aspects of empowering leadership, research on its potential dark side is scarce. Furthermore, no previous study has examined whether and how the transfer of workload from followers to leaders can occur over time, which I proposed can lead to emotional exhaustion and work-family conflict among leaders. Therefore, I proposed that despite the positive outcomes of empowering leadership for both followers and leaders, it may also trigger negative outcomes capable of affecting the well-being of leaders. Drawing on the Conservation of Resources (COR) theory, Job Demand-Resources (JD-R) theory, and Too-Much-of-a-Good-Thing (TMGT) effect model, I investigated this idea. Using follower workload as a moderator, I proposed that the relationship between empowering leadership and leader workload is positive when follower workload is high and negative when follower workload is low. In addition, I examined how empowering leadership interacts with follower workload to affect leader emotional exhaustion and work-family conflict, mediated by leader workload. I proposed that this interaction results in a negative relationship between empowering leadership and both outcomes when follower workload is low, and a positive relationship when it is high.
I tested these hypotheses using data from a three-wave time-lagged design field study with 65 leader-follower dyads consisting of civil servants from different administrative entities of India and Pakistan. The time lag between each study variable was four weeks. At Time 1 (T1), followers answered questions about demographic characteristics, virtual interaction with their leaders, their workload, and the extent to which their leaders practice empowering leadership. At the same time, leaders answered questions about demographic characteristics and their job satisfaction. At Time 2 (T2), leaders provided data on their own workload. Finally, at Time 3 (T3), leaders rated their emotional exhaustion and work-family conflict. A moderated mediation model was tested using PROCESS Model 7 in R. The findings of the study reveal that a significant increase in follower workload through empowering leadership will also increase the leader's workload. Consequently, this increased leader workload leads to a crossover of this interactive effect onto the level of emotional exhaustion and work-family conflict experienced by leaders.
This research offers various contributions to the leadership literature. While empowering leadership has been commonly associated with positive outcomes, my study reveals that it can also lead to negative outcomes. In addition, it shifts the focus of existing research from the effect of empowering leadership on followers to the consequences that it might have for leaders themselves. Overall, my research underscores the need for leaders to consider the potential counterproductive effects of empowering leadership and tailor their approach accordingly.
Quantified Self, die pro-aktive Selbstvermessung von Menschen, hat sich in den letzten Jahren von einer Nischenanwendung zu einem Massenphänomen entwickelt. Dabei stehen den Nutzern heute vielfältige technische Unterstützungsmöglichkeiten, beispielsweise in Form von Smartphones, Fitness-Trackern oder Gesundheitsapps zur Verfügung, welche eine annähernd lückenlose Überwachung unterschiedlicher Kontextfaktoren einer individuellen Lebenswirklichkeit erlauben.
In der Folge widmet sich diese Arbeit unter anderem der Fragestellung, inwieweit diese intensive und eigen-initiierte Beschäftigung, insbesondere mit gesundheitsbezogenen Daten, die weitgehend als objektiviert und damit belastbar gelten, die Gesundheitskompetenz derart aktiver Menschen erhöhen kann. Darüber hinaus werden Aspekte untersucht, inwieweit die neuen Technologien in der Lage sind, spezifische medizinische Erkenntnisse zu vertiefen und in der Konsequenz die daraus resultierenden Behandlungsprozesse zu verändern.
Während der Ursprung des Quantified Self im 2. Gesundheitsmarkt liegt, geht die vorliegende Arbeit der Frage nach, welche strukturellen, personellen und prozessualen Anknüpfungspunkte perspektivisch im 1. Gesundheitsmarkt existieren werden, wenn ein potentieller Patient in einer stärker emanzipierten Weise den Wunsch verspürt, oder eine entsprechende Forderung stellt, seine gesammelten Gesundheitsdaten in möglichst umfassender Form in eine medizinische Behandlung zu integrieren.
Dabei werden auf der einen Seite aktuelle Entwicklungen im 2. Gesundheitsmarkt untersucht, die gekennzeichnet sind von einer hohen Dynamik und einer großen Intransparenz. Auf der anderen Seite steht der als stark reguliert und wenig digitalisiert geltende 1. Gesundheitsmarkt mit seinen langen Entwicklungszyklen und ausgeprägten Partikularinteressen der verschiedenen Stakeholder.
In diesem Zuge werden aktuelle Entwicklungen des zugrunde liegenden Rechtsrahmens, speziell im Hinblick auf stärker patientenzentrierte und digitalisierte Normen untersucht, wobei insbesondere das Digitale Versorgung Gesetz eine wichtige Rolle einnimmt.
Ziel der Arbeit ist die stärkere Durchdringung von Wechselwirkungen an der Schnittstelle zwischen den beiden Gesundheitsmärkten in Bezug auf die Verwendung von Technologien der Selbstvermessung, um in der Folge zukünftige Geschäftspotentiale für existierende oder neu in den Markt drängende Dienstleister zu eruieren.
Als zentrale Methodik kommt hier eine Delphi-Studie zum Einsatz, die in einem interprofessionellen Ansatz versucht, ein Zukunftsbild dieser derzeit noch sehr jungen Entwicklungen für das Jahr 2030 aufzuzeigen. Eingebettet werden die Ergebnisse in die Untersuchung einer allgemeinen gesellschaftlichen Akzeptanz der skizzierten Veränderungen.
Creative intensive processes
(2023)
Creativity – developing something new and useful – is a constant challenge in the working world. Work processes, services, or products must be sensibly adapted to changing times. To be able to analyze and, if necessary, adapt creativity in work processes, a precise understanding of these creative activities is necessary. Process modeling techniques are often used to capture business processes, represent them graphically and analyze them for adaptation possibilities. This has been very limited for creative work. An accurate understanding of creative work is subject to the challenge that, on the one hand, it is usually very complex and iterative. On the other hand, it is at least partially unpredictable as new things emerge. How can the complexity of creative business processes be adequately addressed and simultaneously manageable? This dissertation attempts to answer this question by first developing a precise process understanding of creative work. In an interdisciplinary approach, the literature on the process description of creativity-intensive work is analyzed from the perspective of psychology, organizational studies, and business informatics. In addition, a digital ethnographic study in the context of software development is used to analyze creative work. A model is developed based on which four elementary process components can be analyzed: Intention of the creative activity, Creation to develop the new, Evaluation to assess its meaningfulness, and Planning of the activities arising in the process – in short, the ICEP model. These four process elements are then translated into the Knockledge Modeling Description Language (KMDL), which was developed to capture and represent knowledge-intensive business processes. The modeling extension based on the ICEP model enables creative business processes to be identified and specified without the need for extensive modeling of all process details. The modeling extension proposed here was developed using ethnographic data and then applied to other organizational process contexts. The modeling method was applied to other business contexts and evaluated by external parties as part of two expert studies. The developed ICEP model provides an analytical framework for complex creative work processes. It can be comprehensively integrated into process models by transforming it into a modeling method, thus expanding the understanding of existing creative work in as-is process analyses.
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.
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 clichés circulating within the research community.
Digitale und gesellschaftliche Entwicklungen fordern kontinuierliche Weiterbildung für Mitarbeiter im Vertrieb. Es halten sich in dieser Berufssparte aber immer noch einige Mythen zum Training von Vertriebsmitarbeitern. Unter anderem deshalb wurde in der Vergangenheit der Trainingsbedarf im Vertrieb stark vernachlässigt. Die Arbeit befasst sich deshalb zunächst mit der Frage, wie der Vertrieb in Deutschland aktuell geschult wird (unter Einbezug der Corona-Pandemie) und ob sich aus den Trainingsgewohnheiten erste Hinweise zur Erlangung eines strategischen Wettbewerbsvorteils ergeben könnten.
Dabei greift die Arbeit auf, dass Investitionen in das Training von Vertriebsmitarbeitern eine Anlage in die Wettbewerbsfähigkeit des Unternehmens sein könnten. Automatisierte Trainings, beispielsweise basierend auf Virtual Reality (VR) und Künstlicher Intelligenz (KI), könnten in der Aus- und Weiterbildung des Vertriebs einen effizienten Beitrag in der Sicherstellung eines strategischen Wettbewerbsvorteils leisten. Durch weitere Forschungsfragen befasst sich die Arbeit anschließend damit, wie ein automatisiertes Vertriebstraining mit KI- und VR-Inhalten unter Einbeziehung der Nutzer gestaltet werden muss, um Vertriebsmitarbeiter in einem dafür ausgewählten Verhandlungskontext zu trainieren. Dazu wird eine Anwendung mit Hilfe von Virtual Reality und Künstlicher Intelligenz in einem Verhandlungsdialog entwickelt, getestet und evaluiert.
Die vorliegende Arbeit liefert eine Basis für die Automatisierung von Vertriebstrainings und im erweiterten Sinne für Trainings im Allgemeinen.