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Lust auf Verzicht
(2024)
Der globale Klimawandel nimmt weiter bedrohlich zu. Hitzewellen, Flutkatastrophen und Waldbrände gehören fast schon zum Alltag. Trotzdem ist die Bereitschaft in der deutschen Bevölkerung gering, selbst einen Beitrag zum Klimaschutz zu leisten. Das überrascht, denn in Umfragen bekennt sich immer eine große Mehrheit zum Klimaschutz. Allerdings haben wohl viele einen Klimaschutz im Kopf, der persönlich nichts kosten und nichts verändern darf.
Ingo Balderjahn setzt sich mit diesem Widerspruch aus verhaltenswissenschaftlicher Sicht auseinander und legt offen, warum viele weiterhin ungebremst verschwenderisch und klimaschädlich konsumieren. Andererseits gibt es durchaus Menschen, die deutlich weniger konsumieren, als sie sich finanziell leisten könnten. Diese Minderheit in Deutschland verzichtet freiwillig auf eher unnötige und kurzlebige Güter - ohne irgendetwas dabei zu entbehren. Im Gegenteil: Genügsame Konsumgewohnheiten stärken die persönliche Selbstbestimmung, Unabhängigkeit und Zufriedenheit.
Enterprise solutions, specifically enterprise systems, have allowed companies to integrate enterprises’ operations throughout. The integration scope of enterprise solutions has increasingly widened, now often covering customer activities, activities along supply chains, and platform ecosystems. IS research has contributed a wide range of explanatory and design knowledge dealing with this class of IS. During the last two decades, many technological as well as managerial/organizational innovations extended the affordances of enterprise solutions—but this broader scope also challenges traditional approaches to their analysis and design. This position paper presents an enterprise-level (i.e., cross-solution) perspective on IS, discusses the challenges of complexity and coordination for IS design and management, presents selected enterprise-level insights for IS coordination and governance, and explores avenues towards a more comprehensive body of knowledge on this important level of analysis.
Navigating the unknown
(2024)
Visionary leadership is considered to be one of the most important elements of effective leadership. Among other things, it is related to followers' perceived meaningfulness of their work. However, little is known about whether uncertainty in the workplace affects visionary leadership's effects. Given that uncertainty is rising in many, if not most, workplaces, it is vital to understand whether this development influences the extent to which visionary leadership is associated with followers' perceived meaningfulness. In a two-source, lagged design field study of 258 leader-follower dyads from different settings, we show that uncertainty moderates the relation between visionary leadership and followers' perceived meaningfulness such that this relation is more strongly positive when uncertainty is high, rather than low. Moreover, we show that with increasing uncertainty, visionary leadership is more negatively related to followers' turnover intentions via perceived meaningfulness. This research broadens our understanding of how visionary leadership may be a particularly potent tool in times of increasing uncertainty.
While Information Systems Research exists at the individual and workgroup levels, research on IS at the enterprise level is less common. The potential synergies between the study of enterprise systems (ES) and related fields have been underexplored and often treated as separate entities. The ongoing challenge is to seamlessly integrate technological advances and align business processes across organizations. While systems integration within an organization is common, changes occur when industry and ecosystem perspectives come into play. The four selected papers address different facets of the future role of enterprise ecosystems, including implementation challenges, ecosystem boundaries, and B2B platform specifics.
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.
Openness indicators for the evaluation of digital platforms between the launch and maturity phase
(2024)
In recent years, the evaluation of digital platforms has become an important focus in the field of information systems science. The identification of influential indicators that drive changes in digital platforms, specifically those related to openness, is still an unresolved issue. This paper addresses the challenge of identifying measurable indicators and characterizing the transition from launch to maturity in digital platforms. It proposes a systematic analytical approach to identify relevant openness indicators for evaluation purposes. The main contributions of this study are the following (1) the development of a comprehensive procedure for analyzing indicators, (2) the categorization of indicators as evaluation metrics within a multidimensional grid-box model, (3) the selection and evaluation of relevant indicators, (4) the identification and assessment of digital platform architectures during the launch-to-maturity transition, and (5) the evaluation of the applicability of the conceptualization and design process for digital platform evaluation.
Enhancing economic efficiency in modular production systems through deep reinforcement learning
(2024)
In times of increasingly complex production processes and volatile customer demands, the production adaptability is crucial for a company's profitability and competitiveness. The ability to cope with rapidly changing customer requirements and unexpected internal and external events guarantees robust and efficient production processes, requiring a dedicated control concept at the shop floor level. Yet in today's practice, conventional control approaches remain in use, which may not keep up with the dynamic behaviour due to their scenario-specific and rigid properties. To address this challenge, deep learning methods were increasingly deployed due to their optimization and scalability properties. However, these approaches were often tested in specific operational applications and focused on technical performance indicators such as order tardiness or total throughput. In this paper, we propose a deep reinforcement learning based production control to optimize combined techno-financial performance measures. Based on pre-defined manufacturing modules that are supplied and operated by multiple agents, positive effects were observed in terms of increased revenue and reduced penalties due to lower throughput times and fewer delayed products. The combined modular and multi-staged approach as well as the distributed decision-making further leverage scalability and transferability to other scenarios.
Obwohl Handelsplattformen zunehmend an Bedeutung gewinnen, besteht im deutschsprachigen Raum ein Mangel an umfassenden Marktübersichten. Dadurch fehlt es Verkäufern, potenziellen Plattformbetreibern und Kunden an einer soliden Grundlage für fundierte Entscheidungen. Das ändern wir mit folgendem Beitrag. Erfahren Sie hier das Wichtigste über den rasant wachsenden Markt der Handelsplattformen.
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.
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.
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.
How do social changes, new technologies or new management trends affect communication work? A team of researchers at Leipzig University and the University of Potsdam (Germany) observed new developments in related disciplines. As a result, the five most important trends for corporate communications are identified annually and published in the Communications Trend Radar. Thus, Communications managers can identify challenges and opportunities at an early stage, take a position, address issues and make decisions. For 2023, the Communications Trend Radar identifies five key trends for corporate communications: State Revival, Scarcity Management, Unimagination, Parallel Worlds, Augemented Workflows.