@inbook{65087,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>Much research in XAI focuses on single, one-shot interactions, implicitly assuming that interactions have no past, no future, and no surroundings. Although this assumption may be necessary for many empirical research settings, it is overly simplifying and unrealistic. Whereas empirical research focuses on a world in which no social context exists, real applications are embedded in a temporal (past and future) and social context. Social science research shows that repeated interactions and secondhand knowledge in the social space massively affect human attitudes and behaviors. This chapter explains how not only repeated interactions between XAI and humans but also the social space and secondhand information may affect social XAI research.</jats:p>}},
  author       = {{Thommes, Kirsten and Främling, Kary and Wrede, Britta and Kubler, Sylvain}},
  booktitle    = {{Social Explainable AI}},
  isbn         = {{9789819652891}},
  publisher    = {{Springer Nature Singapore}},
  title        = {{{Interaction History in Social XAI}}},
  doi          = {{10.1007/978-981-96-5290-7_17}},
  year         = {{2026}},
}

@inbook{65089,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>In the past, there has been much research aiming to evaluate XAI practices—that is, explanations that can add to a user’s understanding of “why” or “why not.” However, because there is such a huge amount of diversity in social contexts, optimizing for the mean neglects the social dimensions of to whom, what, why, when, and where explanations are provided. Nonetheless, these dimensions matter. We give some brief examples on the accuracy of the mental model (as an example for who?), on measuring explanation practices (as an example of what?), on human motivation (as an example of why?), on repeated interactions (as an example of when), and on bystander effects (as an example of where?). Importantly, controlling for these factors (or randomizing them) is as important as attempting to perform external validations.</jats:p>}},
  author       = {{Thommes, Kirsten}},
  booktitle    = {{Social Explainable AI}},
  isbn         = {{9789819652891}},
  publisher    = {{Springer Nature Singapore}},
  title        = {{{Evaluation Principles}}},
  doi          = {{10.1007/978-981-96-5290-7_26}},
  year         = {{2026}},
}

@article{65139,
  author       = {{Jabr, Wael and Gutt, Dominik and Neumann, Jürgen and Kundisch, Dennis}},
  journal      = {{Information Systems and e-Business Management}},
  title        = {{{Updating at the Expense of Demand? The Case of Platform Apps}}},
  year         = {{2026}},
}

@article{65105,
  author       = {{zur Heiden, Philipp and Halimeh, Haya and Hansmeier, Philipp and Vorbohle, Christian and Althaus, Maike and Beverungen, Daniel and Kundisch, Dennis and Müller, Oliver}},
  journal      = {{Communications of the Association for Information Systems}},
  title        = {{{Data Spaces for Heterogeneous Data Ecosystems – Findings from a Design Study in the Cultural Sector}}},
  year         = {{2026}},
}

@article{65182,
  abstract     = {{<jats:p>The aggregation of rating metrics in reputation systems is crucial for mitigating information overload by condensing customer rating distributions into singular valence scores. While platforms typically employ technical aggregation functions, such as the arithmetic mean to capture product quality, it remains unclear whether these functions align with customers' innate aggregation patterns. To address this knowledge gap, we designed a controlled economic decision experiment to elicit customers' aggregation principles by analyzing their product ranking decisions and contrasting these with various reference functions. Our findings indicate that, on average, customers aggregate rating information in accordance with the arithmetic mean. However, a granular analysis at the individual level reveals significant heterogeneity in aggregation behavior, with a substantial cluster exhibiting binary patterns that focus equally on negative (1-2 star) and positive (4-5 star) ratings. Additional clusters concentrate on negative feedback, particularly 1-star ratings or 1-2 star ratings collectively. Notably, these inherent aggregation patterns exhibit stability across variations in numerical information presentation and are not significantly influenced by individual characteristics, such as online shopping experience, risk attitudes, or demographics. These findings suggest that while the arithmetic mean captures average consumer behavior, platforms could benefit from offering customizable aggregation options to better cater to diverse user preferences for processing rating distributions. By doing so, platforms can enhance the effectiveness of their reputation systems and improve the overall quality of decision-making for consumers.</jats:p>}},
  author       = {{van Straaten, Dirk and Mir Djawadi, Behnud and Melnikov, Vitalik and Hüllermeier, Eyke and Fahr, René}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Aggregation Processes in Customer Rating Systems - Insights from an Economic Decision Experiment}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.6201258}},
  year         = {{2026}},
}

@article{65181,
  abstract     = {{<jats:p>In many Western societies, mass immigration has been one of the most divisive policy issues in recent years. Seemingly moderate inflows of migrants can have substantial demographic consequences in the long run, due to (1) higher fertility of the migrant population, (2) its younger age distribution, and (3) the possibility of family reunification. Yet, demography hardly appears in the policy debate, even in media outlets that are critical of mass immigration. This may indicate that the mechanics of population dynamics are not widely understood. We design a laboratory experiment in which we confront subjects with 30 different migration scenarios. Subjects have to decide when to stop a given inflow of migrants to achieve a target share of migrants after 60 years. In line with all our pre-registered hypotheses, in scenarios that contain elements of usual mass immigration the growth of the migrant population is systematically underestimated. This bias is even stronger in scenarios that closely resemble the German situation since the opening of the borders during the 2015 refugee crisis.</jats:p>}},
  author       = {{Abbink, Klaus and Mir Djawadi, Behnud}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Migration and Long-Term Demographic Change: Can We Control the Numbers?}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.6343618}},
  year         = {{2026}},
}

@article{63910,
  author       = {{Mir Djawadi, Behnud}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Dishonesty of Parents and Children – Evidence from a Field Experiment}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.6121987}},
  year         = {{2026}},
}

@article{65311,
  abstract     = {{Information Systems (IS) is rooted in systems theory. Systems theory offers powerful concepts to address challenges of growing system complexity and non-systemic design approaches in information systems. Despite its systemic origins, systems theory remains a peripheral topic in IS. The study addresses this gap by introducing a comprehensive framework of 52 systems-theoretical concepts to guide the design of complex IS artifacts. We synthesize scattered systems knowledge from diverse disciplines to provide a unified level of abstraction for complex information system design. We apply the framework to a use case of business reputation systems to show how the systems lens informs the design of a novel, complex information system. We make three key contributions to the literature. First, the framework provides a common ground for interdisciplinary research in information system design. Second, it offers a unified level of abstraction grounded in systems theory that serves as a coherent basis for artifact design. Third, it demonstrates the potential of systems theory as a foundational justificatory knowledge base. Furthermore, we provide guidance on applying the framework across multiple modes of reasoning, alongside further application guidelines. The study thus serves as a bridge between the body of systems knowledge and contextual design in IS.}},
  author       = {{Ibrahimli, Ulvi and Hemmrich, Simon and Winkelmann, Axel}},
  journal      = {{Communication of the Association for Information Systems}},
  keywords     = {{Information Systems Research, Systems Theory, System Complexity, System Design, Design Science}},
  publisher    = {{AIS}},
  title        = {{{Bridging Systems Theory and Information Systems: A Framework for Designing Complex Information Systems}}},
  doi          = {{https://aisel.aisnet.org/cais/vol58/iss1/37/}},
  year         = {{2026}},
}

@inbook{65310,
  abstract     = {{Trust between client and consultant is perhaps the most important asset in con-sulting, as this is a highly intangible knowledge-intensive business that concerns is-sues of outstanding strategic and operational importance for the customers. Cli-ents who have not worked with a particular consultancy face considerable risk when they place an order while lacking reliable information about the service quality they can expect. There is a strong link between trust and reputation, as the positive reputation of a consultancy can act as a substitute for a new client’s missing individual experience with the provider, fostering trust in the service quali-ty. Thus, creating, maintaining, and demonstrating a good reputation is of signifi-cant importance for consultancies in a very competitive industry.
To facilitate trustworthy signals, we design and implement a novel reputation mechanism that carries a monetary weight stored on a blockchain network as an immutable, decentralized, and transparent ledger. Based on an implementation in the Ethereum network and subsequent evaluation, we conclude that the reputation mechanism can contribute to leveling information asymmetry and reducing risk while increasing reputation and trust. The mechanism lends itself to being used in other business-to-business scenarios that suffer from similar information asymmetries.}},
  author       = {{Hemmrich, Simon and Nissen, Volker}},
  booktitle    = {{ Advanced Studies in Consulting Research and Digitalization – A Scientific Update on the Digital Transformation of the Consulting Industry. Springer.}},
  editor       = {{Nissen, Volker}},
  keywords     = {{Reputation Systems, Consulting, Design Science Invention, Incentive, Blockchain, Monetary ratings, building trust, reduce information asymmetry consulting, B2B reputation system, consulting risk reduction, supplier evaluation system}},
  title        = {{{A blockchain-based reputation system for consulting}}},
  year         = {{2026}},
}

@inproceedings{65313,
  author       = {{Ibrahimli, Ulvi and Hemmrich, Simon and Winkelmann, Axel}},
  location     = {{Münster}},
  title        = {{{Reputation as a Sociotechnical Design Problem: A Social Systems Theory Lens for Business Reputation Systems}}},
  year         = {{2026}},
}

@article{65315,
  author       = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}},
  journal      = {{eJournal of Tax Research}},
  title        = {{{Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency}}},
  volume       = {{forthcoming}},
  year         = {{2026}},
}

@article{63577,
  author       = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}},
  journal      = {{Journal of International Accounting, Auditing and Taxation (JIAAT)}},
  title        = {{{Banks' tax disclosure, financial secrecy, and tax haven heterogeneity}}},
  doi          = {{10.1016/j.intaccaudtax.2026.100759}},
  volume       = {{60}},
  year         = {{2026}},
}

@article{56815,
  abstract     = {{This study investigates the determinants of tax complexity in Indonesia, focusing on the perspectives of tax officers and firms, and thus provides a case study relevant to developing countries. Understanding tax complexity in this context is crucial as developing nations frequently encounter legislative, fiscal, and administrative challenges that exacerbate their tax complexity. Complexity can hinder investment, impair tax revenue collection, and impede economic development. The authors adapt a global survey instrument to the Indonesian context and collect responses from Indonesian tax officers and firms. Transfer pricing is perceived as the most complex tax regulation which is consistent with cross-country studies. However, in contrast to the global findings, statutory tax rates and taxes on dividends rank second and third in Indonesia. While Indonesian tax officers emphasize the complexity of transfer pricing regulations, firms are more concerned about the complexity of tax procedures, especially tax guidance and tax audits. Furthermore, comparative analyses show that tax officers perceive tax regulations as being more complex than tax procedures. In contrast, firms perceive the opposite, particularly for tax audits. The findings offer a nuanced picture of tax complexity in a developing country and provide guidance for tax reforms in Indonesia. They also serve as a commencement for further analyses of developing countries.}},
  author       = {{Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}},
  journal      = {{Intertax}},
  number       = {{2}},
  pages        = {{102--122}},
  title        = {{{Determinants of Tax Complexity: Evidence from a Developing Country}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.4924632}},
  volume       = {{54}},
  year         = {{2026}},
}

@inproceedings{65400,
  author       = {{Sloane, Hannah Sabrina}},
  location     = {{Helsinki}},
  title        = {{{Early career researchers' identity constructions in crisis}}},
  year         = {{2026}},
}

@inproceedings{65449,
  author       = {{Daniel-Söltenfuß, Desiree and Kremer, H.-Hugo and Kückmann, Marie-Ann}},
  location     = {{München}},
  title        = {{{(Berufs-)Bildung im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre Konsequenzen für das (Berufs-)Bildungssystem}}},
  year         = {{2026}},
}

@article{65451,
  author       = {{Ksouri-Gerwien, Christoph and Vorbohle, Christian}},
  journal      = {{Information Systems and e-Business Management}},
  title        = {{{Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics}}},
  year         = {{2026}},
}

@inproceedings{65452,
  author       = {{Rinkowski, Alexander and Kundisch, Dennis}},
  booktitle    = {{Proceedings of the 21st International Conference on Design Science Research in Information Systems and Technology (DESRIST 2026)}},
  location     = {{Münster}},
  title        = {{{Developing AI Literacy of Novice Adult Learners Outside of Formal Education Settings – A Prototype}}},
  year         = {{2026}},
}

@inproceedings{65450,
  author       = {{Breuing, Friederike and Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann}},
  location     = {{München}},
  title        = {{{Umgang mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen Bildungspersonals}}},
  year         = {{2026}},
}

@article{65476,
  abstract     = {{Service research has evolved into an interdisciplinary research field that bridges diverse disciplines, including information systems (IS) and marketing. Nearly two decades ago, the service system concept was introduced as a foundational abstraction in service research, drawing on ideas from the service-dominant logic (S-D logic) of marketing. Despite its widespread adoption in service research, particularly in the IS discipline, the service system concept lacks a solid theoretical foundation. This has resulted in conceptual ambiguity and overlap with related constructs, such as service ecosystems. Moreover, it has largely remained a static analytical lens, insufficiently capturing dynamic service phenomena, including value co-creation and co-destruction, as well as the emergence of institutional arrangements. To address these limitations, we propose Luhmann’s systems theory (LST) as a robust framework for conceptualizing service systems as autopoietic (self-creating) systems, in which communication serves as the fundamental mechanism that drives value co-creation. We derive five theoretical propositions from this re-conceptualization that clarify conceptual ambiguity and allow researchers to explore dynamic service phenomena in greater depth. Given LST’s general approach, our conceptualization provides a theoretically grounded, interdisciplinary foundation for advancing service research.}},
  author       = {{Beverungen, Daniel and Poeppelbuss, Jens and Hemmrich, Simon and Iqbal, Taskeen}},
  issn         = {{1019-6781}},
  journal      = {{Electronic Markets}},
  keywords     = {{Service system, Service ecosystem, Systems theory, Service research}},
  number       = {{1}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Service through communication—Conceptualizing service systems with Luhmann’s systems theory}}},
  doi          = {{10.1007/s12525-026-00889-w}},
  volume       = {{36}},
  year         = {{2026}},
}

@article{63100,
  author       = {{Kundisch, Dennis and Wilms, Alexander}},
  journal      = {{Journal of Small Business and Enterprise Development}},
  number       = {{1}},
  pages        = {{49--71}},
  title        = {{{From mismatch to synergy: how new ventures and family-owned firms navigate cooperation}}},
  doi          = {{10.1108/JSBED-07-2025-0474}},
  volume       = {{33}},
  year         = {{2026}},
}