TY - CONF AU - Betke, Hans AU - Sperling, Martina AU - Schryen, Guido AU - Sackmann, Stefan ID - 47429 T2 - Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024) TI - A Design Theory for Spontaneous Volunteer Coordination Systems in Disaster Response ER - TY - JOUR AU - Stumpe, Miriam ID - 52092 JF - Transportation Research Procedia SN - 2352-1465 TI - A new mathematical formulation for the simultaneous optimization of charging infrastructure and vehicle schedules for electric bus systems VL - 78 ER - TY - CONF AU - Schryen, Guido AU - Marrone, Mauricio AU - Yang, Jiaqi ID - 47427 T2 - Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024) TI - Adopting Generative AI for Literature Reviews: An Epistemological Perspective ER - TY - JOUR AB - We propose an indicator for detecting anomalous stock market valuation in real time such that market participants receive timely signals so as to be able to take stabilizing action. Unlike existing approaches, our anomaly indicator introduces three methodological novelties. First, we use an endogenous, purely data-driven, nonparametric trend identification method to separate long-term market movements from more short-term ones. Second, we apply SETAR models that allow for asymmetric expansions and contractions around the long-term trend and find systematic stock price cycles. Third, we implement these findings in our indicator and conduct real-time market forecasts, which have so far been neglected in the literature. Applications of our indicator using monthly S&P 500 stock data from 1970 to the end of 2022 show that short-term anomalous market movements can be identified in real time up to one year ahead. We predict all major anomalies, including the 1987 Bubble and the initial phase of the Financial Crisis that began in 2007. In total, our anomaly indicator identifies more than 80% of all – even minor – anomalous episodes. Thus, smoothing market exaggerations through early signaling seems possible. AU - Fritz, Marlon AU - Gries, Thomas AU - Wiechers, Lukas ID - 50719 JF - Quantitative Finance KW - General Economics KW - Econometrics and Finance KW - Finance SN - 1469-7688 TI - An early indicator for anomalous stock market performance ER - TY - JOUR AU - Schön, Lena AU - Graßl, Benjamin AU - Giese, Henning ID - 49868 JF - Steuer und Wirtschaft TI - Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung ER - TY - BOOK AB - Das Herausgeberwerk präsentiert aktuelle Forschungsergebnisse und praktische Erkenntnisse aus dem Bereich von digitalen Plattformen und Ökosystemen im Business-to-Business-Kontext. Dabei liegt der Schwerpunkt auf empirischen und konzeptionellen Beiträgen. Neben Grundlagen, Enablern und Fallstudien werden ebenso mögliche Vorgehensweisen zur Entwicklung von Plattformen behandelt. Praktikerinnen und Praktiker aus den Bereichen Management, Strategische Planung und Business Development erhalten Impulse, um Digitale Plattformen und Ökosysteme erfolgreich voranzutreiben und so Potenziale innerhalb ihres Unternehmens zu realisieren. Forschende, Lehrende und Studierende aus den Bereichen Digitale Plattformen und Ökosysteme aus dem Business-to-Business-Kontext dienen die Beiträge als Anregung für intensive Diskussionen. ED - Schallmo, Daniel R. A. ED - Kundisch, Dennis ED - Lang, Klaus ED - Hasler, Daniel ID - 48640 TI - Digitale Plattformen und Ökosysteme im B2B-Bereich - Fallstudien, Ansätze, Technologien und Tools ER - TY - JOUR AU - Lammert, Olesja AU - Richter, Birte AU - Schütze, Christian AU - Thommes, Kirsten AU - Wrede, Britta ID - 52202 JF - Frontiers in Behavioral Economics TI - Humans in XAI: Increased Reliance in Decision-Making Under Uncertainty by Using Explanation Strategies ER - TY - JOUR AU - Greil, Stefan AU - Kaluza-Thiesen, Eleonore AU - Schulz, Kim Alina AU - Sureth-Sloane, Caren ID - 50747 JF - Deutsches Steuerrecht TI - Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen VL - 62 ER - TY - JOUR AU - Seutter, Janina AU - Müller, Michelle AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 52206 JF - Internet Research TI - Moment or movement – the heterogeneous impact of the Black Lives Matter movement on personal and societal charitable crowdfunding campaigns ER - TY - JOUR AU - Schryen, Guido ID - 50301 JF - Journal of Parallel and Distributed Computing TI - Speedup and efficiency of computational parallelization: A unifying approach and asymptotic analysis ER - TY - JOUR AU - Unterstell, Rembert ID - 46471 IS - 1 JF - german research – Magazine of the Deutsche Forschungsgemeinschaft TI - „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane ER - TY - CONF AU - Daniel-Söltenfuß, Desiree AU - Kückmann, Marie-Ann ID - 50282 TI - „Go with the flow?!“ Einblicke in Forschungsansatz und erste Ergebnisse des Begleitforschungsprojekts ITiB ER - TY - JOUR AU - Seutter, Janina AU - Kutzner, K. AU - Stadtländer, M. AU - Kundisch, Dennis AU - Knackstedt, R. ID - 46492 IS - 1 JF - Electronic Markets TI - “Sorry, Too Much Information”. Designing Online Review Systems that Support Information Search and Processing VL - 33 ER - TY - CONF AU - Daniel-Söltenfuß, Desiree ID - 50283 TI - „Wir fahren jetzt nicht mit’m Mercedes vor, wenn man sich nachher eigentlich nur ‘n Polo leisten kann.“ Vorstellungen von Transfer in Theorie und Praxis der Beruflichen Bildung und ihre Implikationen ER - TY - GEN AU - Kundisch, Dennis ID - 46491 TI - #DIGITALENTS - Digital Talents Programm geht in die zweite Runde VL - 1 ER - TY - GEN AU - Harst, Simon AU - Schanz, Deborah AU - Siegel, Felix AU - Sureth-Sloane, Caren ID - 49549 TI - 2022 Global MNC Tax Complexity Survey ER - TY - JOUR AU - Burmeister, Sascha Christian AU - Guericke, Daniela AU - Schryen, Guido ID - 47431 JF - Flexible Services and Manufacturing Journal TI - A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs ER - TY - JOUR AB - I study the effect of heterogeneous beliefs about asset prices on the long-term behavior of financial markets. Starting from the ideas of Abreu and Brunnermeier (Citation2003), a two-dimensional system of differential equations is developed. The first dynamic variable is the asset price growth rate. The second dynamic variable is the number of investors who believe that asset prices are abnormally high. In a phase plane analysis, I find both stable and unstable equilibria, depending on the spread of information and the response to other agents’ beliefs. If individuals try to increase their returns while perceiving more overpricing, these equilibria can be spirals or even approach limit cycles. Although I intend to study general price patterns, abnormally high asset prices can be caused by financial bubbles. In this model, bubbles can emerge and deflate both in cycles or directly, or they can grow until they burst. Further, I analyze market behavior after a central bank increases the interest rate. This can lead to new stable equilibria, but the emergence and bursting of bubbles cannot be prevented. AU - Burs, Carina ID - 49309 IS - 2 JF - Cogent Economics & Finance KW - asset pricing KW - subjective information KW - stability conditions KW - monetary policy KW - risk aversion SN - 2332-2039 TI - A model of cycles and bubbles under heterogeneous beliefs in financial markets VL - 11 ER - TY - CONF AB - Organizations employ process mining to discover, check, or enhance process models based on data from information systems to improve business processes. Even though process mining is increasingly relevant in academia and organizations, achieving process mining excellence and generating business value through its application is elusive. Maturity models can help to manage interdisciplinary teams in their efforts to plan, implement, and manage process mining in organizations. However, while numerous maturity models on business process management (BPM) are available, recent calls for process mining maturity models indicate a gap in the current knowledge base. We systematically design and develop a comprehensive process mining maturity model that consists of five factors comprising 23 elements, which organizations need to develop to apply process mining sustainably and successfully. We contribute to the knowledge base by the exaptation of existing BPM maturity models, and validate our model through its application to a real-world scenario. AU - Brock, Jonathan AU - Löhr, Bernd AU - Brennig, Katharina AU - Seger, Thilo AU - Bartelheimer, Christian AU - von Enzberg, Sebastian AU - Kühn, Arno AU - Dumitrescu, Roman ID - 50459 T2 - European Conference on Information Systems TI - A Process Mining Maturity Model: Enabling Organizations to Assess and Improve their Process Mining Activities ER - TY - CHAP AU - Dieter, Peter ID - 46867 SN - 0302-9743 T2 - Lecture Notes in Computer Science TI - A Regret Policy for the Dynamic Vehicle Routing Problem with Time Windows ER - TY - JOUR AU - Kornowicz, Jaroslaw AU - Thommes, Kirsten ID - 47953 JF - Artificial Intelligence in HCI SN - 0302-9743 TI - Aggregating Human Domain Knowledge for Feature Ranking ER - TY - CONF AB - Many researchers and practitioners see artificial intelligence as a game changer compared to classical statistical models. However, some software providers engage in “AI washing”, relabeling solutions that use simple statistical models as AI systems. By contrast, research on algorithm aversion unsystematically varied the labels for advisors and treated labels such as "artificial intelligence" and "statistical model" synonymously. This study investigates the effect of individual labels on users' actual advice utilization behavior. Through two incentivized online within-subjects experiments on regression tasks, we find that labeling human advisors with labels that suggest higher expertise leads to an increase in advice-taking, even though the content of the advice remains the same. In contrast, our results do not suggest such an expert effect for advice-taking from algorithms, despite differences in self-reported perception. These findings challenge the effectiveness of framing intelligent systems as AI-based systems and have important implications for both research and practice. AU - Leffrang, Dirk ID - 50121 IS - 10 KW - Artificial Intelligence KW - Algorithm Appreciation KW - Framing KW - Advice-taking KW - Expertise T2 - International Conference on Information Systems TI - AI Washing: The Framing Effect of Labels on Algorithmic Advice Utilization ER - TY - JOUR AU - Namujju, Lillian Donna AU - Acquah-Swanzy, Henrietta AU - Ngoti, Irene F. ID - 48500 JF - Energy Policy KW - Management KW - Monitoring KW - Policy and Law KW - General Energy SN - 0301-4215 TI - An IAD framework analysis of minigrid institutions for sustainable rural electrification in East Africa: A comparative study of Uganda and Tanzania VL - 182 ER - TY - CONF AB - The humanitarian crisis resulting from the Russian invasion of Ukraine has led to millions of displaced individuals across Europe. Addressing the evolving needs of these refugees is crucial for hosting countries and humanitarian organizations. This study leverages social media analytics to supplement traditional surveys, providing real-time insights into refugee needs by analyzing over two million messages from Telegram, a vital platform for Ukrainian refugees in Germany. We employ Natural Language Processing techniques, including language identification, sentiment analysis, and topic modeling, to identify well-defined topic clusters such as housing, financial and legal assistance, language courses, job market access, and medical needs. Our findings also reveal changes in topic occurrence and nature over time. To support practitioners, we introduce an interactive web-based dashboard for continuous analysis of refugee needs. AU - Reimann, Raphael AU - Caron, Matthew ID - 50437 T2 - Wirtschaftsinformatik TI - Analyzing the Needs of Ukrainian Refugees on Telegram in Real-Time: A Machine Learning Approach ER - TY - JOUR AU - Dieter, Peter AU - Stumpe, Miriam AU - Ulmer, Marlin Wolf AU - Schryen, Guido ID - 45816 JF - Transportation Research Part D TI - Anticipatory Assignment of Passengers to Meeting Points for Taxi-Ridesharing VL - 121 ER - TY - CHAP AU - Ksouri-Gerwien, Christoph AU - Vorbohle, Christian ED - Schallmo, D.R.A. ED - Kundisch, Dennis ED - Lang, K. ID - 37704 T2 - Digitale Plattformen und Ökosysteme im B2B-Bereich TI - Anwendung von System Dynamics zur Geschäftsmodellinnovation in einem B2B-Ökosystem ER - TY - CHAP AU - Gottschalk, Sebastian AU - Vorbohle, Christian AU - Kundisch, Dennis AU - Engels, Gregor AU - Wünderlich, Nacy V. ED - Haake, Claus-Jochen ED - Meyer auf der Heide, Friedhelm ED - Platzner, Marco ED - Wachsmuth, Henning ED - Wehrheim, Heike ID - 45897 T2 - On-The-Fly Computing -- Individualized IT-services in dynamic markets TI - Architectural Management of OTF Computing Markets VL - 412 ER - TY - CONF AU - Papenkordt, Jörg AU - Ngonga-Ngomo, Axel-Cyrille AU - Thommes, Kirsten ID - 47976 T2 - Academy of Management Proceedings TI - Are Numbers or Words the Key to User Reliance on AI? ER - TY - JOUR AB - Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas „Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet – im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich. Sie empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden. Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und Programmleitungen betonen die Thematik der Stellenperspektiven stark. Im Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft. Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen über die Vielfalt möglicher Karrierewege bestehen. AU - Bayer, Christian AU - Englmaier, Florian AU - Riphahn, Regina AU - Schmidt-Dengler, Philipp AU - Sondergeld, Virgina AU - Sureth-Sloane, Caren AU - von Wangenheim, Jonas AU - Weizsäcker, Georg ID - 37562 JF - Perspektiven der Wirtschaftspolitik TI - Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik ER - TY - CONF AU - Müller, Michelle AU - Neumann, Jürgen ID - 33722 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS) TI - Bring me my Meal on your Wheel - An Empirical Analysis of the Impact of Food Delivery Platforms on Local Restaurant Employment ER - TY - CONF AU - Althaus, Maike AU - Müller, Michelle AU - Vorbohle, Christian AU - Kundisch, Dennis ID - 44444 T2 - Proceedings of the International Conference on Challenges in Managing Smart Products and Services (CHIMSPAS 2023) TI - Business Models for Cultural Event Platforms – A Taxonomy Approach ER - TY - CONF AU - Althaus, Maike AU - Grieger, Nicole AU - Vorbohle, Christian AU - Müller, Michelle AU - Kundisch, Dennis ID - 46646 TI - Business Models for Cultural Event Platforms - A Taxonomy Approach ER - TY - JOUR AB - We experimentally test a theoretically promising amendment to the ratchet-up mechanism of the Paris Agreement. The ratchet-up mechanism prescribes that parties’ commitments to the global response to climate change cannot decrease over time, and our results show that its effect is detrimental. We design a public goods game to study whether cooperation is promoted by an amendment to the mechanism that stipulates that all agents must contribute at least a collectively chosen minimum based on the principle of the lowest common denominator. We find that binding collective minimum contributions improve the effectiveness of the ratchet-up mechanism. Non-binding minimum contributions, by contrast, do not encourage cooperation. Our data indicate that the difference is attributable to conditional cooperative dynamics. If other participants contribute less than the collective minimum contribution, even initially cooperative participants start to negatively reciprocate this form of non-compliance by contributing less. AU - Alt, Marius AU - Kesternich, Martin AU - Gallier, Carlo AU - Sturm, Bodo ID - 47093 JF - Journal of Environmental Economics and Management KW - global public goods KW - climate change KW - institutions KW - ratchet-up mechanism KW - minimum contributions KW - laboratory experiment SN - 1556-5068 TI - Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods ER - TY - CONF AB - The selection of useful, informative, and meaningful features is a key prerequisite for the successful application of machine learning in practice, especially in knowledge-intense domains like decision support. Here, the task of feature selection, or ranking features by importance, can, in principle, be solved automatically in a data-driven way but also supported by expert knowledge. Besides, one may of course, conceive a combined approach, in which a learning algorithm closely interacts with a human expert. In any case, finding an optimal approach requires a basic understanding of human capabilities in judging the importance of features compared to those of a learning algorithm. Hereto, we conducted a case study in the medical domain, comparing feature rankings based on human judgment to rankings automatically derived from data. The quality of a ranking is determined by the performance of a decision list processing features in the order specified by the ranking, more specifically by so-called probabilistic scoring systems. AU - Hanselle, Jonas AU - Kornowicz, Jaroslaw AU - Heid, Stefan AU - Thommes, Kirsten AU - Hüllermeier, Eyke ID - 51162 T2 - Lernen, Wissen, Daten, Analysen (LWDA) Conference Proceedings TI - Comparing Humans and Algorithms in Feature Ranking: A Case-Study in the Medical Domain ER - TY - GEN AU - Laux, Florian AU - Haff, André AU - Kundisch, Dennis ID - 45365 TI - Crowdwork in the Age of Algorithms – How Algorithmic Requesters affect the Meaningfulness of Crowdwork ER - TY - CONF AU - Ozuna, Edna AU - Steinhoff, Lena ID - 50979 TI - Customer Misbehavior in the Peer-to-Peer Sharing Economy: The Mixed Role of Face-to-Face Interactions ER - TY - JOUR AU - Krämer, T. AU - Weiger, W. AU - Trang, S. AU - Trenz, M. ID - 49457 JF - Journal of Product Innovation Management TI - Deflected by the Tin Foil Hat? Word-of-Mouth, Conspiracy Beliefs, and the Adoption of Public Health Apps VL - 40 ER - TY - JOUR AB - Über zwei Drittel der Anfänger*innen im Übergangssystem verfügen maximal über einen Hauptschul-/Mittelschulabschluss. Sie sind damit überrepräsentiert, was sich weniger durch ihre Kompetenzen als mit ihrem sozioökonomischen Status und klassenspezifischen Nachqualifizierungsverhalten erklären lässt. AU - Sommer, Christian ID - 46765 JF - Berufsbildung. Zeitschrift für Theorie-Praxis-Dialog KW - Social inequality KW - Transition system SN - 00059536 TI - Der Hauptschulabschluss als sozial selektiver Hauptzulieferer des Übergangssystems VL - 199 ER - TY - JOUR AU - Unterstell, Rembert ID - 46043 IS - 1 JF - forschung - Das Magazin der Deutschen Forschungsgemeinschaft TI - Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane ER - TY - CONF AB - Market transactions are subject to information asymmetry about the delivered value proposition, causing transaction costs and adverse market effects among buyers and sellers. Information systems research has investigated how review systems can reduce information asymmetry in business-to-consumer markets. However, these systems cannot be readily applied to business-to-business markets, are vulnerable to manipulation, and suffer from conceptual weak spots since they use textual data or star ratings. Building on design science research, we conceptualize a new class of reputation systems based on monetary-based payments as quantitative ratings for each transaction stored on a blockchain. Using cryptography, we show that our system assures content confidentiality so that buyers can share and sell their ratings selectively, establishing a reputation ecosystem. Our prescriptive insights advance the design of reputation systems and offer new paths to understanding the antecedents, dynamics, and consequences to reduce information asymmetry in B2B transactions. AU - Hemmrich, Simon AU - Bobolz, Jan AU - Beverungen, Daniel AU - Blömer, Johannes ID - 44855 T2 - ECIS 2023 Research Papers TI - Designing Business Reputation Ecosystems — A Method for Issuing and Trading Monetary Ratings on a Blockchain ER - TY - GEN AB - Informationen sind für eine erfolgreiche Klimapolitik in doppelter Hinsicht wichtig: Sie werden benötigt, wenn Potenziale zur Vermeidung von Emissionen identifiziert und klimapolitische Instrumente ausgewählt werden. Und sie sind zentral, damit Bürger/innen selbst Entscheidungen im Sinne des Klimaschutzes treffen können. AU - Frick, Marc AU - Foese, Dario AU - Von Graevenitz, Kathrine AU - Kesternich, Martin AU - Wagner, Ulrich ID - 47078 KW - General Medicine SN - 1430-8800 TI - Die Doppelwirkung von Information für klimafreundliches Handeln ER - TY - JOUR AU - Beverungen, Daniel AU - Kundisch, Dennis AU - Mirbabaie, Milad AU - Müller, Oliver AU - Schryen, Guido AU - Trang, Simon Thanh-Nam AU - Trier, Matthias ID - 45112 IS - 4 JF - Business & Information Systems Engineering TI - Digital Responsibility – a Multilevel Framework for Responsible Digitalization VL - 65 ER - TY - JOUR AB - Purpose This study aims to conceptually propose and empirically validate a path perspective on the servitization process of manufacturing firms. It identifies a customer and an outcome path to servitization, sheds light on the pivotal role of digital technology usage for both value-creating paths and explores their financial and relational performance outcomes. Design/methodology/approach The authors use a mixed-method approach, combining a qualitative study with a cross-sectional survey in the USA, the UK and Germany. Findings Manufacturing firms choose between two generic paths to servitization, a customer and an outcome path. Digital technology usage is equally important for both value-creating paths. Progress on the outcome path has a positive effect on firms’ financial performance, whereas the customer path has an indirect effect only, fully mediated by firms’ relational performance. Customer tenure and customer’s open-mindedness are contingency variables in the digital technology usage – servitization path – firm performance framework. Research limitations/implications A path perspective is useful to conceptualize the servitization processes in manufacturing industries. Future research should investigate the sequential choice of servitization paths and explore its drivers and performance outcomes. Practical implications To create and claim superior value for their customers, managers can choose between two servitization paths, leading to differential performance outcomes. While digital technology usage is key to progress on both paths, it is particularly effective for newly acquired customers on the customer path. Suppliers should target their value-creating service offerings at open-minded customer firms to reap their full performance potential. Originality/value Propose and empirically validate a path-perspective on servitization. Understand the pivotal importance of digital technology usage for both servitization paths. AU - Harrmann, Lisa Katharina AU - Eggert, Andreas AU - Böhm, Eva ID - 46642 IS - 3 JF - European Journal of Marketing KW - Marketing SN - 0309-0566 TI - Digital technology usage as a driver of servitization paths in manufacturing industries VL - 57 ER - TY - GEN AU - Kempkes, Jens Peter AU - Kreuzhage, Katharina AU - Kundisch, Dennis AU - Seutter, Janina AU - Weskamp, Christoph ID - 45364 TI - Digitale Transformation im Theater – Mittels Besucherforschung und Entscheidungsunterstützung zur besseren Angebotsgestaltung VL - 172 ER - TY - JOUR AU - Kempkes, J. P. AU - Kreuzhage, K. AU - Kundisch, Dennis AU - Seutter, Janina AU - Weskamp, Christoph ID - 45656 JF - Kultur Management Network Magazin TI - Digitale Transformation im Theater – Mittels Besucherforschung und Entscheidungsunterstützung zur besseren Angebotsgestaltung VL - 172 ER - TY - JOUR AB - AbstractWe examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning. AU - Ortmann, Regina AU - Pummerer, Erich ID - 41192 JF - Journal of Business Economics KW - Economics and Econometrics KW - Business and International Management SN - 0044-2372 TI - Distortional effects of separate accounting and formula apportionment on factor allocation ER - TY - JOUR AU - Burmeister, Sascha Christian AU - Schryen, Guido ID - 42179 JF - Energy Systems TI - Distribution Network Optimization: Predicting computation times to design scenario analysis for network operators ER - TY - CONF AB - Optimal decision making requires appropriate evaluation of advice. Recent literature reports that algorithm aversion reduces the effectiveness of predictive algorithms. However, it remains unclear how people recover from bad advice given by an otherwise good advisor. Previous work has focused on algorithm aversion at a single time point. We extend this work by examining successive decisions in a time series forecasting task using an online between-subjects experiment (N = 87). Our empirical results do not confirm algorithm aversion immediately after bad advice. The estimated effect suggests an increasing algorithm appreciation over time. Our work extends the current knowledge on algorithm aversion with insights into how weight on advice is adjusted over consecutive tasks. Since most forecasting tasks are not one-off decisions, this also has implications for practitioners. AU - Leffrang, Dirk AU - Bösch, Kevin AU - Müller, Oliver ID - 37312 KW - Algorithm aversion KW - Time series KW - Decision making KW - Advice taking KW - Forecasting T2 - Hawaii International Conference on System Sciences TI - Do People Recover from Algorithm Aversion? An Experimental Study of Algorithm Aversion over Time ER - TY - CONF AB - Clinical depression is a serious mental disorder that poses challenges for both personal and public health. Millions of people struggle with depression each year, but for many, the disorder goes undiagnosed or untreated. Over the last decade, early depression detection on social media emerged as an interdisciplinary research field. However, there is still a gap in detecting hesitant, depression-susceptible individuals with minimal direct depressive signals at an early stage. We, therefore, take up this open point and leverage posts from Reddit to fill the addressed gap. Our results demonstrate the potential of contemporary Transformer architectures in yielding promising predictive capabilities for mental health research. Furthermore, we investigate the model’s interpretability using a surrogate and a topic modeling approach. Based on our findings, we consider this work as a further step towards developing a better understanding of mental eHealth and hope that our results can support the development of future technologies. AU - Halimeh, Haya AU - Caron, Matthew AU - Müller, Oliver ID - 45270 KW - Social Media and Healthcare Technology KW - early depression detection KW - liwc KW - mental health KW - transfer learning KW - transformer architectures T2 - Hawaii International Conference on System Sciences TI - Early Depression Detection with Transformer Models: Analyzing the Relationship between Linguistic and Psychology-Based Features ER - TY - CONF AU - Schütze, Christian AU - Lammert, Olesja AU - Richter, Birte AU - Thommes, Kirsten AU - Wrede, Britta ID - 48280 T2 - Artificial Intelligence in HCI TI - Emotional Debiasing Explanations for Decisions in HCI ER - TY - CHAP AU - Elrich, Alina AU - Kaimann, Daniel AU - Fahr, René AU - Kundisch, Dennis AU - Mir Djawadi, Behnud AU - Müller, Michelle AU - Poniatowski, Martin AU - Schäfers, Sabrina AU - Frick, Bernd ED - Haake, Claus-Jochen ED - Meyer auf der Heide, Friedhelm ED - Platzner, Marco ED - Wachsmuth, Henning ED - Wehrheim, Heike ID - 45880 T2 - On-The-Fly Computing -- Individualized IT-services in dynamic markets TI - Empirical Analysis in Markets for OTF Services VL - 412 ER - TY - JOUR AU - Schneider, Martin AU - Radermacher, Katharina ID - 49213 IS - 580 JF - Die Politische Meinung SN - 0032-3446 TI - Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen. ER - TY - BOOK AU - Volgmann, Simone ID - 48077 SN - 9783763974245 TI - Erlebnisorientiert Lehren und Lernen in der beruflichen Bildung. Entwicklung eines didaktischen Konzepts im Rahmen von designbasierter Forschung. ER - TY - CONF AU - Küpper, K. AU - Garnefeld, I. AU - Steinhoff, Lena ID - 50978 TI - Evaluation of product testing programs as an effective marketing tool - Negative and positive effects of rejections in product testing programs ER - TY - CONF AB - Recommender systems now span the entire customer journey. Amid the multitude of diversified experi- ences, immersing in cultural events has become a key aspect of tourism. Cultural events, however, suffer from fleeting lifecycles, evade exact replication, and invariably lie in the future. In addition, their low standardization makes harnessing historical data regarding event content or past patron evaluations intricate. The distinctive traits of events thereby compound the challenge of the cold-start dilemma in event recommenders. Content-based recommendations stand as a viable avenue to alleviate this issue, functioning even in scenarios where item-user information is scarce. Still, the effectiveness of content- based recommendations often hinges on the quality of the data representation they build upon. In this study, we explore an array of cutting-edge uni- and multimodal vision and language foundation models (VL-FMs) for this purpose. Next, we derive content-based recommendations through a straightforward clustering approach that groups akin events together, and evaluate the efficacy of the models through a series of online user experiments across three dimensions: similarity-based evaluation, comparison-based evaluation, and clustering assignment evaluation. Our experiments generated four major findings. First, we found that all VL-FMs consistently outperformed a naive baseline of recommending randomly drawn events. Second, unimodal text-based embeddings were surprisingly on par or in some cases even superior to multimodal embeddings. Third, multimodal embeddings yielded arguably more fine-grained and diverse clusters in comparison to their unimodal counterparts. Finally, we could confirm that cross event interest is indeed reliant on the perceived similarity of events, resonating with the notion of similarity in content-based recommendations. All in all, we believe that leveraging the potential of contemporary FMs for content-based event recommendations would help address the cold-start problem and propel this field of research forward in new and exciting ways. AU - Halimeh, Haya AU - Freese, Florian AU - Müller, Oliver ID - 50431 T2 - Workshop on Recommenders in Tourism, co-located with the 17th ACM Conference on Recommender Systems TI - Event Recommendations through the Lens of Vision and Language Foundation Models ER - TY - CONF AU - Ozuna, Edna AU - Steinhoff, Lena ID - 50977 TI - Face-to-Face Interactions in Peer-to-Peer Sharing Economy Services: An Effective Barrier to Customer Misbehavior? ER - TY - CHAP AU - Grüttner, Niclas Christian ED - Pöppinghege, Rainer ID - 47927 T2 - 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick TI - Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970) ER - TY - CHAP AU - Grüttner, Niclas Christian ED - Rainer, Pöppinghege ID - 47926 T2 - 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick TI - Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970) ER - TY - JOUR AU - Maiterth, Ralf AU - Sureth-Sloane, Caren AU - Dyck, Daniel AU - Heinemann-Heile, Vanessa ID - 49548 IS - online first JF - Schmalenbach IMPULSE TI - GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? VL - 3 ER - TY - GEN AU - Maiterth, Ralf AU - Sureth-Sloane, Caren AU - Dyck, Daniel AU - Heinemann-Heile, Vanessa ID - 48979 TI - GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023 ER - TY - CHAP AU - Schwabl, Franziska AU - Daniel-Söltenfuß, Desiree ID - 45918 SN - 2512-1170 T2 - Organisation zwischen Theorie und Praxis TI - Gelingensbedingungen gestaltungsorientierter Schulentwicklung ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 47900 T2 - Kölner Zeitschrift für Wirtschaft und Pädagogik TI - Gestaltung von Open Educational Resources zur Förderung von Nachhaltigkeit in Bildung und Wirtschaft ER - TY - JOUR AB - Many applications are driven by Machine Learning (ML) today. While complex ML models lead to an accurate prediction, their inner decision-making is obfuscated. However, especially for high-stakes decisions, interpretability and explainability of the model are necessary. Therefore, we develop a holistic interpretability and explainability framework (HIEF) to objectively describe and evaluate an intelligent system’s explainable AI (XAI) capacities. This guides data scientists to create more transparent models. To evaluate our framework, we analyse 50 real estate appraisal papers to ensure the robustness of HIEF. Additionally, we identify six typical types of intelligent systems, so-called archetypes, which range from explanatory to predictive, and demonstrate how researchers can use the framework to identify blind-spot topics in their domain. Finally, regarding comprehensiveness, we used a random sample of six intelligent systems and conducted an applicability check to provide external validity. AU - Kucklick, Jan-Peter ID - 45299 JF - Journal of Decision Systems KW - Explainable AI (XAI) KW - machine learning KW - interpretability KW - real estate appraisal KW - framework KW - taxonomy SN - 1246-0125 TI - HIEF: a holistic interpretability and explainability framework ER - TY - GEN AU - Freise, Diana AU - Schiele, Valentin AU - Schmitz, Hendrik ID - 46521 KW - General Earth and Planetary Sciences KW - General Environmental Science SN - 1556-5068 TI - Housing Situations and Local COVID-19 Infection Dynamics – A Case Study With Small-Area Data ER - TY - JOUR AB - AbstractLow socio-economic status is associated with higher SARS-CoV-2 incidences. In this paper we study whether this is a result of differences in (1) the frequency, (2) intensity, and/or (3) duration of local SARS-CoV-2 outbreaks depending on the local housing situations. So far, there is not clear evidence which of the three factors dominates. Using small-scale data from neighborhoods in the German city Essen and a flexible estimation approach which does not require prior knowledge about specific transmission characteristics of SARS-CoV-2, behavioral responses or other potential model parameters, we find evidence for the last of the three hypotheses. Outbreaks do not happen more often in less well-off areas or are more severe (in terms of the number of cases), but they last longer. This indicates that the socio-economic gradient in infection levels is at least in parts a result of a more sustained spread of infections in neighborhoods with worse housing conditions after local outbreaks and suggests that in case of an epidemic allocating scarce resources in containment measures to areas with poor housing conditions might have the greatest benefit. AU - Freise, Diana AU - Schiele, Valentin AU - Schmitz, Hendrik ID - 46971 IS - 1 JF - Scientific Reports KW - Multidisciplinary SN - 2045-2322 TI - Housing situations and local COVID-19 infection dynamics using small-area data VL - 13 ER - TY - GEN AU - Beverungen, Daniel AU - zur Heiden, Philipp AU - Lehrer, Christiane AU - Trier, Matthias AU - Bartelheimer, Christian AU - Bradt, Tobias AU - Distel, Bettina AU - Drews, Paul AU - Ehmke, Jan Fabian AU - Fill, Hans-Georg AU - Flath, Christoph M. AU - Fridgen, Gilbert AU - Grisold, Thomas AU - Janiesch, Christian AU - Janson, Andreas AU - Krancher, Oliver AU - Krönung, Julia AU - Kundisch, Dennis AU - Márton, Attila AU - Mirbabaie, Milad AU - Morana, Stefan AU - Mueller, Benjamin AU - Müller, Oliver AU - Oberländer, Anna Maria AU - Peters, Christoph AU - Peukert, Christoph AU - Reuter-Oppermann, Melanie AU - Riehle, Dennis M. AU - Robra-Bissantz, Susanne AU - Röglinger, Maximilian AU - Rosenthal, Kristina AU - Schryen, Guido AU - Schütte, Reinhard AU - Strahringer, Susanne AU - Urbach, Nils AU - Wessel, Lauri AU - Zavolokina, Liudmila AU - Zschech, Patrick ID - 47107 TI - Implementing Digital Responsibility through Information Systems Research: A Delphi Study of Objectives, Activities, and Challenges in IS Research ER - TY - JOUR AU - Nastjuk, I. AU - Trang, S. AU - Grummeck-Braamt, J. AU - Adam, M. AU - Tarafdar, M. ID - 49456 JF - European Journal of Information Systems TI - Integrating and Synthesizing Technostress Research: A Meta-Analysis on Technostress Creators, Outcomes, and Usage Contexts ER - TY - JOUR AU - Dieter, Peter AU - Caron, Matthew AU - Schryen, Guido ID - 44383 IS - 1 JF - European Journal of Operational Research (EJOR) TI - Integrating driver behavior into last-mile delivery routing: Combining machine learning and optimization in a hybrid decision support framework VL - 311 ER - TY - JOUR AU - Gallier, Carlo AU - Goeschl, Timo AU - Kesternich, Martin AU - Lohse, Johannes AU - Reif, Christiane AU - Römer, Daniel ID - 47102 JF - Journal of Economic Behavior and Organization SN - 1556-5068 TI - Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers VL - 216 ER - TY - JOUR AB - We propose a new method to estimate and isolate the localization of knowledge spillovers due to the physical presence of a person, using after-application but pre-grant deaths of differently located coinventors of the same patent. The approach estimates the differences in local citations between the deceased and still-living inventors at increasingly distant radii. Patents receive 26 percent fewer citations from within a radius of 20 miles around the deceased, relative to still-living coinventors. Differences attenuate with time and distance, are stronger when still-living coinventors live farther from the deceased, and hold for a subsample of possibly premature deaths. (JEL O31, O33, O34, R32) AU - Balsmeier, Benjamin AU - Fleming, Lee AU - Lück, Sonja ID - 42638 IS - 1 JF - American Economic Review: Insights KW - Management KW - Monitoring KW - Policy and Law KW - Geography KW - Planning and Development SN - 2640-205X TI - Isolating Personal Knowledge Spillovers: Coinventor Deaths and Spatial Citation Differentials VL - 5 ER - TY - GEN AB - We study the effect of education on health (hospital stays, number of diagnosed conditions, self-rated poor health, and obesity) over the life-cycle in Germany, using compulsory schooling reforms as a source of exogenous variation. Our results suggest a positive correlation of health and education which increases over the life-cycle. We do not, however, find any positive local average treatment effects of an additional year of schooling on health or health care utilization for individuals up to age 79. An exception is obesity, where positive effects of schooling start to be visible around age 60 and become very large in age group 75-79. The results in age group 75-79 need to be interpreted with caution, however, due to small sample size and possible problems of attrition. AU - Schmitz, Hendrik AU - Tawiah, Beatrice Baaba ID - 46534 KW - Education KW - health KW - life-cycle effects KW - compulsory schooling TI - Life-cycle health effects of compulsory schooling VL - 1006 ER - TY - JOUR AU - Schryen, Guido AU - Sperling, Martina ID - 44361 IS - September JF - Computers & Operations Research TI - Literature Reviews in Operations Research: A New Taxonomy and a Meta Review VL - 157 ER - TY - CONF AU - zur Heiden, Philipp AU - Priefer, Jennifer AU - Beverungen, Daniel ID - 35893 T2 - Proceedings of the 56th Conference on System Sciences TI - Location-Based Service and Location-Contextualizing Service: Conceptualizing the Co-creation of Value with Location Information ER - TY - JOUR AU - Koch, Reinald AU - Holtmann, Svea AU - Giese, Henning ID - 46042 IS - 1-2 JF - Journal of Business Economics SN - 0044-2372 TI - Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises VL - 93 ER - TY - CONF AU - Laux, Florian AU - Poniatowski, Martin AU - Kundisch, Dennis ID - 44053 T2 - Proceedings of the 31st European Conference on Information Systems (ECIS) TI - May I have your Attention, please? – The Interaction between Attention Screening and Reputation on Crowdworking Platforms ER - TY - CONF AB - Digital technologies have made the line of visibility more transparent, enabling customers to get deeper insights into an organization’s core operations than ever before. This creates new challenges for organizations trying to consistently deliver high-quality customer experiences. In this paper we conduct an empirical analysis of customers’ preferences and their willingness-to-pay for different degrees of process transparency, using the example of digitally-enabled business-to-customer delivery services. Applying conjoint analysis, we quantify customers’ preferences and willingness-to-pay for different service attributes and levels. Our contributions are two-fold: For research, we provide empirical measurements of customers’ preferences and their willingness-to-pay for process transparency, suggesting that more is not always better. Additionally, we provide a blueprint of how conjoint analysis can be applied to study design decisions regarding changing an organization’s digital line of visibility. For practice, our findings enable service managers to make decisions about process transparency and establishing different levels of service quality. AU - Brennig, Katharina AU - Müller, Oliver ID - 37058 KW - Digital Services KW - Line of Visibility KW - Process Transparency KW - Customer Preferences KW - Conjoint Analysis T2 - Hawaii International Conference on System Sciences TI - More Isn’t Always Better – Measuring Customers’ Preferences for Digital Process Transparency ER - TY - JOUR AB - The relationship between nonfinancial reporting and real sustainable change within and beyond organizations is fraught with complication. Furthermore, all facets of the relationship have not been examined equally. The contributions of this special issue made substantive progress in this regard and draw our focus to several remaining complications—in particular, the societal impacts of nonfinancial reporting. With this introduction, we seek to move the conversation forward by proposing a framework that disentangles the linkages between nonfinancial reporting and real sustainable change at multiple levels of analysis. We highlight the distinction between sustainability-related outputs and outcomes that typically materialize at the firm level, and eventually lead to sustainable impact at the societal level. Future research should advance this distinction and scrutinize the impact of real sustainable change beyond firm-level outputs, study the organizational change processes from antecedents to impacts, and examine the interrelationships between different instruments to foster real sustainable change. AU - Hahn, Rüdiger AU - Reimsbach, Daniel AU - Wickert, Christopher ID - 47921 IS - 1 JF - Organization & Environment KW - Organizational Behavior and Human Resource Management KW - General Environmental Science SN - 1086-0266 TI - Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated VL - 36 ER - TY - CONF AU - Gutt, Jana Kim AU - Mehic, Miro AU - Thommes, Kirsten ID - 47972 T2 - Academy of Management Proceedings TI - Oh my Goodness: Investigating the Goodness of Performance Appraisal Formats Between and Within Teams ER - TY - JOUR AB - Qualitative comparative analysis (QCA) enables researchers in international management to better understand how the impact of a single explanatory factor depends on the context of other factors. But the analytical toolbox of QCA does not include a parameter for the explanatory power of a single explanatory factor or “condition”. In this paper, we therefore reinterpret the Banzhaf power index, originally developed in cooperative game theory, to establish a goodness-of-fit parameter in QCA. The relative Banzhaf index we suggest measures the explanatory power of one condition averaged across all sufficient combinations of conditions. The paper argues that the index is especially informative in three situations that are all salient in international management and call for a context-sensitive analysis of single conditions, namely substantial limited diversity in the data, the emergence of strong INUS conditions in the analysis, and theorizing with contingency factors. The paper derives the properties of the relative Banzhaf index in QCA, demonstrates how the index can be computed easily from a rudimentary truth table, and explores its insights by revisiting selected papers in international management that apply fuzzy-set QCA. It finally suggests a three-step procedure for utilizing the relative Banzhaf index when the causal structure involves both contingency effects and configurational causation. AU - Haake, Claus-Jochen AU - Schneider, Martin ID - 34114 JF - Journal of International Management KW - Qualitative comparative analysis KW - Banzhaf power index KW - causality KW - explanatory power TI - Playing games with QCA: Measuring the explanatory power of single conditions with the Banzhaf index ER - TY - GEN AB - We consider a model where for-profit providers compete in quality in a price-regulated market that has been opened to competition, and where the incumbent is located at the center of the market, facing high costs of relocation. The model is relevant in markets such as public health care, education and schooling, or postal services. We find that, when the regulated price is low or intermediate, the entrant strategically locates towards the corner of the market to keep the incumbent at the low monopoly quality level. For a high price, the entrant locates at the corner of the market and both providers implement higher quality compared to a monopoly. In any case, the entrant implements higher quality than the incumbent provider. Social welfare is always higher in a duopoly if the cost of quality is low. For higher cost levels welfare is non-monotonic in the price and it can be optimal to the regulator not to use its entire budget. Therefore, the welfare effect of entry depends on the price and the size of the entry cost, and the regulator should condition the decision to allow entry on an assessment of the entry cost. AU - Hehenkamp, Burkhard AU - Kaarbøe, Oddvar M. ID - 44093 KW - Quality competition KW - Price regulation KW - Location choice KW - Product differentiation TI - Price Regulation, Quality Competition and Location Choice with Costly Relocation ER - TY - JOUR AU - Neumann, Jürgen AU - Gutt, Dominik AU - Kundisch, Dennis ID - 35852 IS - 4 JF - MIS Quarterly TI - Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating VL - 47 ER - TY - JOUR AU - Diederich, Sarah AU - Iseke, Anja AU - Pull, Kerstin AU - Schneider, Martin ID - 49446 JF - The International Journal of Human Resource Management KW - Management of Technology and Innovation KW - Organizational Behavior and Human Resource Management KW - Strategy and Management KW - Business and International Management KW - Industrial relations SN - 0958-5192 TI - Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level ER - TY - JOUR AU - Hengstler, S. AU - Kuehnel, S. AU - Masuch, K. AU - Nastjuk, I. AU - Trang, S. ID - 49455 JF - Computers & Security TI - Should I Really do That? Using Quantile Regression to Examine the Impact of Sanctions on Information Security Policy Compliance Behavior ER - TY - CONF AU - Hanf, L. AU - Garnefeld, I. AU - Böhm, Eva AU - Helm, S. ID - 46667 T2 - EMAC Annual Conference, Odense, Denmark TI - Stimulating engagement with unboxing videos – Does speech matter? ER - TY - CONF AU - Ksouri-Gerwien, C. AU - Vorbohle, Christian ID - 33488 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS) TI - Supporting Business Model Decision-making in B2B Ecosystems: A Framework for Using System Dynamics ER - TY - CONF AU - Seutter, Janina AU - Bartelheimer, Christian AU - Kundisch, Dennis ID - 43027 T2 - Proceedings of the 18th International Conference on Design Science Research in Information Systems and Technology TI - Supporting Innovation through B2B Reviews – A Taxonomy of B2B Online Review Environments ER - TY - GEN AU - Giese, Henning AU - Koch, Reinald AU - Sureth-Sloane, Caren ID - 49873 TI - Tax Complexity, Tax Department Structure, and Tax Risk ER - TY - CHAP AU - Brennig, Katharina AU - Benkert, Kay AU - Löhr, Bernd AU - Müller, Oliver ID - 50450 SN - 1865-1348 T2 - Business Process Management Workshops TI - Text-Aware Predictive Process Monitoring of Knowledge-Intensive Processes: Does Control Flow Matter? ER - TY - CONF AB - Despite the widespread use of machine learning algorithms, their effectiveness is limited by a phenomenon known as algorithm aversion. Recent research concluded that unobserved variables can cause algorithm aversion. However, the impact of an unobserved variable on algorithm aversion remains unclear. Previous studies focused on situations where humans had more variables available than algorithms. We extend this research by conducting an online experiment with 94 participants, systematically varying the number of observable variables to the advisor and the advisor type. Surprisingly, our results did not confirm that an unobserved variable had a negative effect on advice-taking. Instead, we found a positive impact in an algorithm appreciation scenario. This study provides new insights into the paradoxical behavior in which people weigh advice more despite having fewer variables, as they correct for the advisor's errors. Practitioners should consider this behavior when designing algorithms and account for user correction behavior. AU - Leffrang, Dirk ID - 50118 IS - 19 KW - Algorithm aversion KW - Data KW - Decision-making KW - Advice-taking KW - Human-Computer Interaction T2 - Wirtschaftsinformatik Conference TI - The Broken Leg of Algorithm Appreciation: An Experimental Study on the Effect of Unobserved Variables on Advice Utilization ER - TY - JOUR AB - Individuals strive to make decisions that are consistent with not only their consumer preferences but also their psychological needs. However, they are confronted with complex, ambiguous or even false information. Ideologies and belief systems provide guidance when processing and evaluating information and give a coherent and comprehensible interpretation of reality. The first question is: why is an individual attracted to a particular ideology? Individuals choose ideologies that resonate with their subjective psychological needs and preferences. Second, how do individuals search for ideologies and find out which suit them best? We model an individual’s sequential information search for the best matching ideologies by applying Bayesian learning and utility optimization. Additional information enhances utility by reducing uncertainty. As a search is costly, the process may stop once an individual adopts an ideology even if the information set remains incomplete. Third, once they have chosen a particular ideology, individuals adhere to its rules and norms when making everyday decisions. Consumers not only physically consume, but they also act in accordance with their psychological needs. AU - Burs, Carina AU - Gries, Thomas AU - Müller, Veronika ID - 48086 IS - 1 JF - Journal of Organizational Psychology KW - Economics KW - Ideology KW - Decision-making SN - 2158-3609 TI - The Choice of Ideology and Everyday Decisions VL - 23 ER - TY - GEN AB - Employing data on 3,943 banks from the EU-15 between 2013 and 2020, this paper empirically analyzes the relationship between banking market consolidation, market power and banking stability, separately for the loan and deposit market. We initially find that European banks follow a loss-leader pricing strategy and cross-subsidize between both markets. In addition, it is observed that the empirical link between consolidation and market power is weak and thus, provokes diametral findings. Investigating the conditionality of consolidation and market power further reveals that, although the negative impact of consolidation on stability is reduced, it is not fully crowded out, even if banks exhibit stronger market power in the loan and deposit market. Analyzing likely impact channels, different determinants of bank distress as well as effects from the lower bound and negative interest rates regime provides further important insights. AU - Herwald, Sarah AU - Voigt, Simone AU - Uhde, André ID - 34802 TI - The conditional impact of market consolidation and market power on banking stability – Evidence from Europe ER - TY - CONF AU - Alberternst, B. AU - Giesler, M. AU - Steinhoff, Lena ID - 50975 TI - The Consumerization of Care: How Capitalism Is Co-Opting Solidarity ER - TY - CONF AU - Kessing, K. AU - Garnefeld, I. AU - Böhm, Eva ID - 46666 T2 - EMAC Annual Conference, Odense, Denmark TI - The dark and bright side of online reviews in manufacturer online shops ER - TY - GEN AB - We study the effect of education on vaccination against COVID-19 and influenza in Germany and Europe. Our identification strategy makes use of changes in compulsory schooling laws and allows to estimate local average treatment effects for individuals between 59 and 91 years of age. We find no significant effect of an additional year of schooling on vaccination status in Germany. Pooling data from Europe, we conclude that schooling increases the likelihood to vaccinate against COVID by an economically negligible effect of one percentage point (zero for influenza). However, we find indications that additional schooling increases fear of side effects from COVID vaccination. AU - Monsees, Daniel AU - Schmitz, Hendrik ID - 46536 KW - COVID KW - influenza KW - vaccination KW - education KW - compulsory schooling TI - The effect of compulsory schooling on vaccination against COVID and Influenza VL - 1011 ER - TY - JOUR AB - AbstractThe ability of various policy activities to reduce the reproduction rate of the COVID-19 disease is widely discussed. Using a stringency index that comprises a variety of lockdown levels, such as school and workplace closures, we analyze the effectiveness of government restrictions. At the same time, we investigate the capacity of a range of lockdown measures to lower the reproduction rate by considering vaccination rates and testing strategies. By including all three components in an SIR (Susceptible, Infected, Recovery) model, we show that a general and comprehensive test strategy is instrumental in reducing the spread of COVID-19. The empirical study demonstrates that testing and isolation represent a highly effective and preferable approach towards overcoming the pandemic, in particular until vaccination rates have risen to the point of herd immunity. AU - Fritz, Marlon AU - Gries, Thomas AU - Redlin, Margarete ID - 44591 JF - International Journal of Health Economics and Management KW - Health Policy KW - Economics KW - Econometrics and Finance (miscellaneous) SN - 2199-9023 TI - The effectiveness of vaccination, testing, and lockdown strategies against COVID-19 ER - TY - JOUR AU - Yahyaoui, Y. AU - Jakob, E.A. AU - Steinmetz, Holger AU - Wehner, M.C. AU - Isidor, R. AU - Kabst, Rüdiger ID - 50461 IS - 4 JF - Nonprofit Management & Leadership TI - The Equivocal Image of Young Social Enterprises - How Self- vs. Other-Oriented Values Influence External Perceptions VL - 33 ER - TY - CHAP AU - Haake, Claus-Jochen AU - Hehenkamp, Burkhard AU - Polevoy, Gleb ED - Haake, Claus-Jochen ED - Meyer auf der Heide, Friedhelm ED - Platzner, Marco ED - Wachsmuth, Henning ED - Wehrheim, Heike ID - 45878 T2 - On-The-Fly Computing -- Individualized IT-services in dynamic markets TI - The Market for Services: Incentives, Algorithms, Implementation VL - 412 ER - TY - CONF AU - Seutter, Janina ID - 45459 TI - The Origination of Online Reviews in B2B Markets: A Qualitative Study on the Underlying Motives of Review Writers ER - TY - CONF AU - Lebedeva, Anastasia AU - Kornowicz, Jaroslaw AU - Lammert, Olesja AU - Papenkordt, Jörg ID - 48285 T2 - Artificial Intelligence in HCI TI - The Role of Response Time for Algorithm Aversion in Fast and Slow Thinking Tasks ER - TY - JOUR AU - Hoppe, Thomas AU - Schanz, Deborah AU - Sturm, Susann AU - Sureth-Sloane, Caren ID - 22924 IS - 2 JF - European Accounting Review SN - 0963-8180 TI - The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity VL - 32 ER -