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Verwaltung im Lockdown
(2020)
Die Corona-Pandemie hat im Frühjahr 2020 auch die öffentliche Verwaltung gezwungen, die Arbeit zu einem großen Teil ins Homeoffice zu verlagern. Dieser Beitrag stellt die Ergebnisse einer Studie vor, die mittels qualitativer Interviews und einer Online-Befragung (N=1.189) Beschäftigte öffentlicher Organisationen zum Umgang mit der Krise und den Erfahrungen mit dem Homeoffice befragt hat.
User Experience (UX) describes the holistic experience of a user before, during, and after interaction with a platform, product, or service. UX adds value and attraction to their sole functionality and is therefore highly relevant for firms. The increased interest in UX has produced a vast amount of scholarly research since 1983. The research field is, therefore, complex and scattered. Conducting a bibliometric analysis, we aim at structuring the field quantitatively and rather abstractly. We employed citation analyses, co-citation analyses, and content analyses to evaluate productivity and impact of extant research. We suggest that future research should focus more on business and management related topics.
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.
This master’s thesis examined the internet content regulation in Germany from a perspective of Public-Private Partnerships. In the European Union, there has been a latest trend of initiatives aiming for combating illegal content online under the self-regulatory regime. Yet, concerns of this trend were that transparency cannot be ensured properly to safeguard the freedom of expression, and that the private intermediaries are not able to carry out effective regulation under the non-binding regulatory process. Due to these issues, Germany has legislated the Network Enforcement Act in 2017. This thesis used Mixed Methods within a Case Study Research, in order to identify the PPP type of the NetzDG, and to understand its link on transparency and effectiveness, as well as the relationship of these two dimensions. By taking an Exploratory Sequential Design, the German internet content regulation under the NetzDG was explored to understand its co-regulatory regime and to develop an instrument to measure the aspects of transparency and effectiveness. Then, the three big social media platforms, YouTube, Twitter, and Facebook, were examined according to the developed indicators. This thesis concluded as follow: First, the enactment of the NetzDG brought the shift of the regulatory paradigm from the self-regulatory to the co-regulatory. Yet, the actor-inclusive institutional arrangement of the NetzDG did not successfully result in the actual inclusion of actors in decision-making, but only improved the result transparency in the disclosure of take-down actions. Second, the level of effective regulation was not consistent across the three social media platforms under this regime. Despite these limitations, this study showed that the transparency and the effectiveness of the social media platforms’ implementation gradually improved together, instead of having a negative correlation to one another.
Since the beginning of the recent global refugee crisis, researchers have been tackling many of its associated aspects, investigating how we can help to alleviate this crisis, in particular, using ICTs capabilities. In our research, we investigated the use of ICT solutions by refugees to foster the social inclusion process in the host community. To tackle this topic, we conducted thirteen interviews with Syrian refugees in Germany. Our findings reveal different ICT usages by refugees and how these contribute to feeling empowered. Moreover, we show the sources of empowerment for refugees that are gained by ICT use. Finally, we identified the two types of social inclusion benefits that were derived from empowerment sources. Our results provide practical implications to different stakeholders and decision-makers on how ICT usage can empower refugees, which can foster the social inclusion of refugees, and what should be considered to support them in their integration effort.
Real options are widely applied in strategic and operational decision-making, allowing for managerial flexibility in uncertaincontexts. Increased scholarly interest has led to an extensive but fragmented research landscape. We aim to measure andsystematize the research field quantitatively. To achieve this goal, we conduct bibliometric performance analyses and bibliographiccoupling analyses with an in-depth content review. The results of the performance analyses show an increasing interest in realoptions since the beginning of the 2000s and identify the most influential journals and authors. The science mappings reveal sixand seven research clusters over the last two decades. Based on an in-depth analysis of their themes, we develop a researchframework comprising antecedents, application areas, internal and external contingencies, and uncertainty resolution throughreal option valuation or reasoning. We identify several gaps in that framework, which we propose to tackle in future research.
Digital transformation (DT) is a major challenge for traditional companies. Despite the term, DT is relatively new; its substance is not: a whole stream of research has examined the relationship between DT and firm performance with contradictory findings. Most of these studies have chosen a linear correlational approach, however, did not analyze the holistic interplay of DT dimensions, leading to firm performance. This applies especially to the mature financial services industry and the future perspectives of traditional financial service providers (FSP). Hence, it remains an open question for both research and practice what DT configurations have a positive impact on firm performance. Against this background, the aim of this exploratory study is to examine how DT dimensions are systemically connected to firm performance of incumbent FSP. Drawing on a qualitative-empirical research approach with case data from 83 FSP, we identify digital configurations along different levels of firm performance. Our findings suggest an evolution of digital configurations of FSP, leading to five empirical standard types from which only one managed to establish a profound basis of DT.
This open access book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector. It examines the key institutional features of German public administration; the changing relationships between public administration, society and the private sector; the administrative reforms at different levels of the federal system and numerous sectors; and new challenges and modernization approaches like digitalization, Open Government and Better Regulation. Each chapter offers a combination of descriptive information and problem-oriented analysis, presenting key topical issues in Germany which are relevant to an international readership.
„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 zurückgehen soll, ist Ausdruck einer tiefen Überzeugung in die Notwendigkeit und den Nutzen des Performance Managements, einem Ansatz der auch die öffentliche Verwaltung erfasst und geprägt hat. Gleichzeitig impliziert er eine entscheidende Rolle von Performance Informationen. Die vorliegende Dissertation rückt 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 mögliche Erklärungsansätze. Im Zuge der Analyse des Forschungsstandes ist offenkundig geworden, dass Erklärungen vor allem im organisationalen Setting und in Performance Management bezogenen Faktoren gesucht werden; ein Kennzeichen für 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 Führungskräfte 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 über den Faktor Erfahrung auf das Verwendungsverhalten.
(2) Erwähnenswert 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 Erklärungsfaktoren herausgestellt.
(3) Des Weiteren hat die Arbeit bestehende Befunde abgesichert, v. a. die Wirkung des erwähnten Reifegrads. Allerdings sind auch Unterschiede aufgetreten. So büßt zum Beispiel der transformationale Führungsstil 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 verhaltensökonomische Erklärungsansätze identifiziert und diskutiert worden, die eine Bereicherung des Forschungsdiskurses darstellen. Sie bieten eine neue Perspektive hinsichtlich des Verwendungsverhaltens und liefern Impulse für die weitere Forschung.
Für das New Public Management, in dessen Werkzeugkasten dieser Managementansatz eine Schlüsselrolle einnimmt, wiegen die Forschungsbefunde schwer. Ohne ein funktionierendes Performance Management kann das wichtige Reformziel „Wirkungsorientierung“ nicht erreicht werden. Das NPM läuft damit Gefahr, selbst Dysfunktionen zu entwickeln.
Insgesamt scheint es geboten, in der Auseinandersetzung mit Managementsystemen einen stärkeren Fokus auf intrapersonale Faktoren zu legen. Auch Verhaltensanomalien im Kontext von Management und deren Implikationen sollten näher untersucht werden. Es zeigt sich ferner, dass eine rein technokratische Sichtweise auf das Performance Management nicht zielführend ist. Folglich ist das Performance Management theoretisch wie konzeptionell fortzuentwickeln.
Die Forschungsarbeit liefert somit wichtige neue Erkenntnisse zur Verwendung von Performance Informationen und zum Verständnis von Performance Management. Vor allem erweitert sie den Forschungsdiskurs, da sie die Erklärungskraft intrapersonaler Faktoren aufgezeigt hat sowie methodisch mit dem Mixed-Method-Ansatz (Multimethod-Studie) und theoretisch mittels der Neuro- und Verhaltensökonomie neue Perspektiven hinsichtlich der Verwendungsproblematik eröffnet.
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.