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- 2022 (78) (entfernen)
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- Fachgruppe Betriebswirtschaftslehre (78) (entfernen)
The paper argues that non-circulating tokens should be used as an alternative to money in a socialist economy. These tokens would be used to distribute consumer products out of socialised production to individual consumers. Like modern fiat money, these tokens are a kind of IOU. But unlike money, these tokens are not intended to facilitate the private exchange of commodities. Marx’s proposal to eventually abolish a token-based lower phase of communism in favour of a distinct higher phase is rejected because the ‘needs principle’ of the higher phase can be sufficiently realised within the token system. It is further shown that the prices of items should not be tied to the socially necessary labour time needed to produce them. Instead, prices should be regulated towards market clearing rates.
The coronavirus pandemic
(2022)
As a means to preserve present and future generations' living conditions, sustainable consumption presents a route to the enhanced well-being of individuals. However, the occurrence of the COVID-19 pandemic raises the question of whether society is going to continue down a path of increased awareness of sustainable consumption or whether the pandemic will move people to focus more on themselves. Based on data gathered before and near the end of the first pandemic lockdown in Germany in spring 2020, this research demonstrates that ecological, social, and voluntary simplicity consciousness deteriorated in the minds of sustainability-conscious consumers, with notable impacts on their willingness to spend sustainably and their shopping affinity. Furthermore, we identify segments that show particular vulnerability to the lockdown by reacting with a decrease in their ecological consumption consciousness. This study concludes with a discussion of the pandemic's implications for the spread of sustainable consumption styles and human well-being.
Despite digital learning disrupting traditional learning concepts and activities in higher education, for the successful integration of digital learning, the use and acceptance of the students are essential. This acceptance depends in turn on students’ characteristics and dispositions, among other factors. In our study, we investigated the influence of digital competences, self-organization, and independent learning abilities on students’ acceptance of digital learning and the influence of their acceptance on the resistance to the change from face-to-face to digital learning. To do so, we surveyed 350 students and analyzed the impact of the different dispositions using ordinary least squares regression analysis. We could confirm a significant positive influence of all the tested dispositions on the acceptance of digital learning. With the results, we can contribute to further investigating the underlying factors that can lead to more positive student perceptions of digital learning and build a foundation for future strategies of implementing digital learning into higher education successfully.
Government as a Platform?
(2022)
Digital platforms, by their design, allow the coordination of multiple entities to achieve a common goal. In the public sector, different understandings of the platform concept prevail. To guide the development and further re-search a coherent understanding is required. To address this gap, we identify the constitutive elements of platforms in the public sector. Moreover, their potential to coordinate partially autonomous entities as typical for federal organized states is highlighted. This study contributes through a uniform understanding of public service platforms by providing a framework with constitutive elements, that may guide future analysis. Apart from chance regarding coordination, platforms are well suited to support contextual eGovernment targets. Among them is service personalization. Highly individualized service offerings support targets such as No Stop government. To this end, the paper extends the framework for service personalization in the public sector and exemplifies related aspects using a reference case.
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.
Manufacturing companies still have relatively few points of contact with the circular economy. Especially, extending life time of whole products or parts via remanufacturing is an promising approach to reduce waste. However, necessary cost-efficient assessment of the condition of the individual parts is challenging and assessment procedures are technically complex (e.g., scanning and testing procedures). Furthermore, these assessment procedures are usually only available after the disassembly process has been completed. This is where conceptualization, data acquisition and simulation of remanufacturing processes can help. One major constraining aspect of remanufacturing is reducing logistic efforts, since these also have negative external effects on the environment. Thus regionalization is an additional but in the end consequential challenge for remanufacturing. This article aims to fill a gap by providing an regional remanufacturing approach, in particular the design of local remanufacturing chains. Thereby, further focus lies on modeling and simulating alternative courses of action, including feasibility study and eco-nomic assessment.
This study examines whether incentives affect public employees' intention to share knowledge. Tested incentives satisfy needs for either achievement or appreciation. Both treatments were tested on implicit as well as explicit knowledge sharing. A 2 x 3 factorial survey experiment was designed to observe within-person and between-person effects. Data were collected from public employees in the core administration and healthcare sector (n = 623) in 2018. The analysis indicates that both treatments positively affect knowledge-sharing intention if it is explicit knowledge that ought to be shared. However, no effects of either treatment can be found in either type of knowledge sharing. No negative effect of the tested incentives on knowledge sharing was observed. Hence, incentives might not harm knowledge sharing but also do not pay off in organizational practice. In contrast to these motivation-enhancing human resource practices, ability and opportunity-enhancing practices should be tested to foster knowledge sharing.
Process models are the basic ingredient for many attempts to improve business processes. The graphical depiction of otherwise not observable behavior in an enterprise is one of the most important techniques in the digital society. They help to enable decision making in the design of processes and workflows. Nevertheless it is not easy to correctly model business processes. Some approaches try to detect errors by an automated analysis of the process model. This contribution focuses on the creation of the first model from scratch. Which errors occur most frequently and how can these be avoided?
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.
Dieses Kapitel diskutiert die Notwendigkeit einer stärkeren Praxisorientierung für die Schaffung konkreter Lehr- und Lernräume in Unternehmen und zeigt die Vorteile einer Lernfabrik vor dem Hintergrund der stattfindenden Digitalisierung als Mittel zur Kompetenzentwicklung auf. Die technologiebedingt erweiterten Weiterbildungsziele erfordern die Nutzung geeigneter Konzepte und Lösungen. Dahingehend erfolgt die zielorientierte Konkretisierung der Kreation geeigneter Lehr- und Lernsituationen. Die Darstellung der Nutzbarmachung einer Modellfabrik als Lernfabrik der betrieblichen Weiterbildungspraxis zeigt nicht nur eine Lösung für die intendierte Bereitstellung flexibler Lehr- und Lernsituationen, sondern liefert ebenso Handlungsempfehlungen und Best-Practices für die erfolgreiche Kompetenzentwicklung. Insbesondere Praktiker profitieren von der Darstellung der Lernfabrik: aus dieser können sowohl betriebliche Weiterbildner als auch Geschäftsverantwortliche Implikationen für die didaktische Transformation betrieblicher Arbeitsorte in betriebliche Lern-Orte ableiten. Die detaillierte Darstellung einer Tagesschulung zum Thema Auswirkungen von Industrie 4.0 auf die Arbeit der Mitarbeiter sowie Illustration eines Lernszenarios geben reale Einblicke, wie betriebliche Weiterbildung abseits von Lehr-Lern-Kurzschluss-orientierter Didaktik gelingt.
Integriert statt isoliert
(2022)
Dass Daten und Analysen Innovationstreiber sind und nicht mehr nur einen Hygienefaktor darstellen, haben viele Unternehmen erkannt. Um Potenziale zu heben, müssen Daten zielführend integriert werden. Komplexe Systemlandschaften und isolierte Datenbestände erschweren dies. Technologien für die erfolgreiche Umsetzung von datengetriebenem Management müssen richtig eingesetzt werden.
Purpose Paradoxical leadership (PL) is an emerging perspective to understand how leaders help followers deal with paradoxical demands. Recently, the positive relationship between PL and follower performance was established. This paper builds on and extends this research by interpreting PL as sensegiving and developing theory about mediation in the relationship between PL and adaptive and proactive performance. Design/methodology/approach The paper develops a new measure for PL as sensegiving and provides a test of the mediation model with data from two different sources and two measurement times in a German company. Findings Multilevel mediation analysis (N = 154) supports the mediation model. Originality/value The paper presents sensegiving about paradox as a core element of PL, which informs the choice of change-readiness as mediator. This study also develops and validates a scale to measure PL in future research.
The digital transformation sets new requirements to all classes of enterprise systems in companies. ERP systems in particular, which represent the dominant class of enterprise systems, are struggling to meet the new requirements at all levels of the architecture. Therefore, there is an urgent need to reconsider the overall architecture of the systems and address the root of the related issues. Given that many restrictions ERP pose on their adaptability are related to the standardization of data, the database layer of ERP systems is addressed. Since database serve as the foundation for data storage and retrieval, they limit the flexibility of enterprise systems and the chance to adapt to new requirements accordingly. So far, relational databases are widely used. Using a systematic literature approach, recent requirements for ERP systems were identified. Prominent database approaches were assessed against the 23 requirements identified. The results reveal the strengths and weaknesses of recent database approaches. To this end, the results highlight the demand to combine multiple database approaches to fulfill recent business requirements. From a conceptual point of view, this paper supports the idea of federated databases which are interoperable to fulfill future requirements and support business operation. This research forms the basis for renewal of the current generation of ERP systems and proposes to ERP vendors to use different database concepts in the future.
Künstliche Intelligenz (KI) gewinnt in zahlreichen Branchen rasant an Bedeutung und wird zunehmend auch in Enterprise Resource Planning (ERP)-Systemen als Anwendungsbereich erschlossen. Die Idee, dass Maschinen die kognitiven Fähigkeiten des Menschen imitieren können, indem Wissen durch Lernen auf Basis von Beispielen in Daten, Informationen und Erfahrungen generiert wird, ist heute ein Schlüsselelement der digitalen Transformation. Jedoch charakterisiert der Einsatz von KI in ERP-System einen hohen Komplexitätsgrad, da die KI als Querschnittstechnologie zu verstehen ist, welche in unterschiedlichen Unternehmensbereichen zum Einsatz kommen kann. Auch die Anwendungsgrade können sich dabei erheblich voneinander unterscheiden. Um trotz dieser Komplexität den Einsatz der KI in ERP-Systemen erfassen und systembezogen vergleichen zu können, wurde im Rahmen dieser Studie ein Reifegradmodell entwickelt. Dieses bildet die Ausgangsbasis zur Ermittlung der KI-Reife in ERP-Systemen und grenzt dabei die folgenden vier KI- bzw. systembezogenen Ebenen voneinander ab: 1) Technische Möglichkeiten, 2) Datenreife, 3) Funktionsreife und 4) Erklärfähigkeit des Systems.
Both entrepreneurship and innovation play a key role for business growth and economic development and are conceptually highly intertwined. Both fields have received extensive attention that has resulted in a large number of publications. The aim of this work is to provide an overview on the coevolution of entrepreneurship and innovation over the last decades, with particular attention to recent research trends. To track the evolution at the intersection of both fields, we employ a bibliometric analysis, which allowed us to identify the key concepts, the backbone of research, and to provide a systematic classification of main research themes diagnosed including: 1) entrepreneurial innovation and digital transformation, 2) sustainable innovation and entrepreneurship, 3) product innovation and knowledge, 4) entrepreneurial orientation and leadership, and 5) regional entrepreneurship and innovation (innovative entrepreneurship and historical roots). The findings of this bibliometric review are reported in the form of a knowledge graph that represents the results obtained in terms of the knowledge base (key terms), knowledge domains, and knowledge evolution (themes and bursts), based on which themes for future research are suggested.
Regardless of the prevalence and value of change initiatives in contemporary organizations, these often face resistance by employees. This resistance is the outcome of change recipients’ cognitive and behavioral reactions towards change. To better understand the causes and effects of reactions to change, a holistic view of prior research is needed. Accordingly, we provide a systematic literature review on this topic. We categorize extant research into four major and several subcategories: micro and macro reactions. We analyze the essential characteristics of the emerging field of change reactions along research issues and challenges, benefits of (even negative) reactions, managerial implications, and propose future research opportunities.
Real options are widely applied in strategic and operational decision-making, allowing for managerial flexibility in uncertain contexts. Increased scholarly interest has led to an extensive but fragmented research landscape. We aim to measure and systematize the research field quantitatively. To achieve this goal, we conduct bibliometric performance analyses and bibliographic coupling analyses with an in-depth content review. The results of the performance analyses show an increasing interest in real options since the beginning of the 2000s and identity the most influential journals and authors. The science mappings reveal six and seven research clusters over the last two decades. Based on an in-depth analysis of their themes, we develop a research framework comprising antecedents, application areas, internal and external contingencies, and uncertainty resolution through real option valuation or reasoning. We identify several gaps in that framework, which we propose to tackle in future research.
Advances in Web 2.0 technologies have led to the widespread assimilation of electronic commerce platforms as an innovative shopping method and an alternative to traditional shopping. However, due to pro-technology bias, scholars focus more on adopting technology, and slightly less attention has been given to the impact of electronic word of mouth (eWOM) on customers’ intention to use social commerce. This study addresses the gap by examining the intention through exploring the effect of eWOM on males’ and females’ intentions and identifying the mediation of perceived crowding. To this end, we adopted a dual-stage multi-group structural equation modeling and artificial neural network (SEM-ANN) approach. We successfully extended the eWOM concept by integrating negative and positive factors and perceived crowding. The results reveal the causal and non-compensatory relationships between the constructs. The variables supported by the SEM analysis are adopted as the ANN model’s input neurons. According to the natural significance obtained from the ANN approach, males’ intentions to accept social commerce are related mainly to helping the company, followed by core functionalities. In contrast, females are highly influenced by technical aspects and mishandling. The ANN model predicts customers’ intentions to use social commerce with an accuracy of 97%. We discuss the theoretical and practical implications of increasing customers’ intention toward social commerce channels among consumers based on our findings.
Today, firms pursuing a pioneering strategy are often engaged in supply chain relationships to benefit from external resources and to improve their innovation. However, this effort can be impeded by power asymmetries in such relationships and especially by the execution of coercive power by their partner firm. Contracts could potentially reduce this risk of opportunistic behavior. Our survey study on 778 small to medium-sized enterprises in the European packaging and medical equipment industries examines how coercive power of the partner and the contractual arrangement between firms moderate the pioneering strategy's innovation outcomes in the short and long run. Our results confirm the negative effect of coercive power on innovation performance in both the short and long term. However, the compensating effect of rather complete contracts differs temporally. Whereas, contract completeness protects against higher dependence at the beginning of the collaboration, their effect diminishes over time. In contrast, rather incomplete contracts enhance the innovation performance in the long term, possibly complemented with trust.