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- Fachgruppe Betriebswirtschaftslehre (78) (remove)
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.