@article{63731,
  abstract     = {{The Banzhaf power index can be used to quantify the explanatory power of single conditions in a configurational analysis that aims at identifying whether combinations of conditions are sufficient for an outcome. The latter method is an integral part of the Qualitative Comparative Analysis (QCA) approach. It is widely used in the literature, e.g., in the field of International Management. Haake and Schneider (2023) give a rigorous description of the connection between the empirical and game theoretic modeling. To justify that the Banzhaf index is an appropriate tool to measure the influence of a condition, this paper discusses a novel axiomatization of the Banzhaf index that uses axioms that are directly linked to the QCA methodology. As a side result, we demonstrate that in our model the Banzhaf index can be reinterpreted as an average of Shapley-Shubik indices.}},
  author       = {{Haake, Claus-Jochen and Schneider, Martin}},
  journal      = {{International Journal of Game Theory}},
  keywords     = {{Banzhaf index, axiomatization, QCA, explanatory power}},
  publisher    = {{Springer}},
  title        = {{{An Axiomatization of the Banzhaf Index to Measure Influence in Qualitative Comparative Analysis}}},
  doi          = {{10.1007/s00182-026-00978-2}},
  volume       = {{55}},
  year         = {{2026}},
}

@inproceedings{61528,
  author       = {{Hassan, Nik and Marrone, Mauricio and Schryen, Guido and Yang, Jack}},
  booktitle    = {{Proceedings of the 59th Hawaii International Conference on System Sciences}},
  title        = {{{Using Google’s Natural Language Model to Measure Growth of Knowledge in Information Systems Research}}},
  year         = {{2026}},
}

@inproceedings{61310,
  abstract     = {{Service systems engineering relies on structured, top-down approaches to designing and
innovating service systems. In today’s dynamic environments—shaped by digital transformation,
evolving provider–user interactions, and shifting societal demands—these approaches face limitations in enabling continuous, context-sensitive innovation. Continuous Value Shaping emerges as a conceptual extension to service systems engineering, promoting more adaptive and co-evolutionary forms of service system development. This study examines how Continuous Value Shaping manifests through a multiple case study of three public sector projects. We identify distinct manifestations and constellations of the concept’s principles that complement classical
SSE practices. As the first empirical exploration of Continuous Value Shaping, the study refines its
conceptual foundation and enhances its accessibility for researchers and practitioners. We conclude with seven empirically derived propositions that inform future service systems engineering initiatives and demonstrate how Continuous Value Shaping supports the dynamic alignment of service systems with societal and systemic demands.}},
  author       = {{Schäfer, Jannika Marie and Rajko, Polina and Angelova, Daniela and Böhmann, Tilo}},
  booktitle    = {{Proceedings of the 59th Hawaii International Conference on System Sciences (HICSS 2026)}},
  keywords     = {{Continuous Value Shaping, Service Systems Engineering, Service Science, Public Sector, Service Innovation}},
  location     = {{Maui, Maui, Hawaii, USA}},
  publisher    = {{Association for Information Systems (AIS), IEEE Computer Society Press, University of Hawaii (Manoa)}},
  title        = {{{From Engineering to Shaping: A Multiple Case Study on Advancing Service Systems Engineering through Continuous Value Shaping}}},
  year         = {{2026}},
}

@inbook{63889,
  author       = {{Jenert, Tobias}},
  booktitle    = {{ Medien, Didaktik, Hochschule: Reflexionen und Resonanzen}},
  editor       = {{Hofhues, Sandra and Lübcke, Eileen and Schiefner-Rohs, Mandy}},
  pages        = {{91--98}},
  title        = {{{Über das Didaktische in der Wissenschaft}}},
  doi          = {{9783839424490}},
  year         = {{2026}},
}

@techreport{63835,
  abstract     = {{This article examines the liquidity effects of a wealth tax on residential rental real estate. Using data from a real estate corporation, we simulate the effects of a wealth tax on cash flows from the rental operations. The level of detail of the data enables us to conduct analyses at the annual, regional and year of construction level. A comparison with real estate data from other sources supports external validity. The results of the simulation show that the introduction of a wealth tax can significantly reduce the cash flow from rental operations and lead to liquidity problems. On average over all observations, a wealth tax rate of 2% leads to a negative cash flow after all costs. In general, this finding implies that growth-oriented real estate is more affected by a wealth tax in terms of liquidity than rental yield-oriented real estate. Particularly in large cities with high market values but relatively low rents, the liquidity effects can be more than three times as high as in rural or industrial regions – potentially leading to a relative loss of investment attractiveness. As a wealth tax is decoupled from rental income, the tax burden is very sensitive to market developments, including the interest rate environment. As a result, investments in residential rental real estate are exposed to additional uncertainty. This additional tax uncertainty might impair the willingness to invest and should therefore be taken into account in political discussions on the reintroduction of a wealth tax.}},
  author       = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}},
  title        = {{{Liquidity Effects of a Wealth Tax on Residential Rental Real Estate}}},
  doi          = {{10.2139/ssrn.6147767}},
  year         = {{2026}},
}

@article{64109,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>We study the effect of education on health (hospital stays, number of diagnosed conditions, poor or bad self-rated health, and body mass index) over the life cycle, using German compulsory schooling reforms as a source of exogenous variation. Our results show clear correlations between educational attainment and better health across all age groups (30 to 74). However, we do not find causal relationships between additional schooling and health or health care utilization, neither earlier nor later in life. A simulated ex-post power analysis shows that this is not due to a lack of statistical power. One reason for the absence of effects may be that the studied compulsory schooling reforms succeeded in raising the educational attainment of the target group - individuals at the lowest educational margin - but did not lead to healthier employment opportunities.</jats:p>}},
  author       = {{Hollenbach, Johannes and Schmitz, Hendrik and Tawiah, Beatrice Baaba}},
  issn         = {{1618-7598}},
  journal      = {{The European Journal of Health Economics}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Life-cycle health effects of compulsory schooling}}},
  doi          = {{10.1007/s10198-025-01884-2}},
  year         = {{2026}},
}

@article{64108,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>We study how gene-environment interactions between education and genetic endowments affect cognition in old age and use this setting to show that – even with a valid instrument – two-stage least squares (2SLS) estimates of interaction effects can be far away from the true effect. This is the case when treatment effects are heterogeneous and compliance to the instrument depends on the interaction variable. We suggest estimating marginal treatment effects to address this problem. Our estimation results show complementarities between education and genetic predisposition in determining later-life memory. The marginal treatment effect estimates suggest substantially larger gene-environment interactions than the 2SLS estimates.</jats:p>}},
  author       = {{Hollenbach, Johannes and Schmitz, Hendrik and Westphal, Matthias}},
  issn         = {{0013-0133}},
  journal      = {{The Economic Journal}},
  publisher    = {{Oxford University Press (OUP)}},
  title        = {{{Gene-environment interactions with essential heterogeneity}}},
  doi          = {{10.1093/ej/ueag010}},
  year         = {{2026}},
}

@inproceedings{64152,
  author       = {{Alberternst, B. and Kessing, K. and Böhm, Eva and Eggert, A. and Garnefeld, I. and Schaefers, T. and Steinhoff, Lena and Woisetschläger, D.}},
  booktitle    = {{2026 AMA Winter Academic Conference Proceedings}},
  title        = {{{A Relational Perspective on Responsibility for Sustainable Market Behavior}}},
  year         = {{2026}},
}

@inproceedings{64151,
  author       = {{Witte, Carina and Steinhoff, Lena and Husemann, K.}},
  booktitle    = {{ 2026 AMA Winter Academic Conference Proceedings}},
  title        = {{{Extending Transformative Service Research: How Commercial Services Shape Spiritual Well-Being}}},
  year         = {{2026}},
}

@misc{64154,
  author       = {{Schmitz, Hendrik and Matthias, Westphal}},
  booktitle    = {{Wirtschaftspsychologie heute}},
  title        = {{{Bildung in der Jugend hält das Gehirn jung}}},
  year         = {{2026}},
}

@article{63401,
  author       = {{Thommes, Kirsten and Mehic, Miro}},
  issn         = {{0965-8564}},
  journal      = {{Transportation Research Part A: Policy and Practice}},
  publisher    = {{Elsevier BV}},
  title        = {{{The persistence of default effects: Evidence from CO2 offsetting in cargo transportation}}},
  doi          = {{10.1016/j.tra.2025.104838}},
  volume       = {{204}},
  year         = {{2026}},
}

@misc{64904,
  author       = {{Kombert, Sounia and Sureth-Sloane, Caren}},
  booktitle    = {{Frankfurter Allgemeine Zeitung}},
  number       = {{51}},
  pages        = {{16, Sp. 1--4}},
  title        = {{{Schocks durch Zölle und Steuern. Handelskonflikte und Abkommen werden zur zentralen Frage für Unternehmen. Wie bewältigen sie die neue Unsicherheit?}}},
  year         = {{2026}},
}

@article{64903,
  author       = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}},
  journal      = {{Schmalenbach IMPULSE}},
  number       = {{6}},
  pages        = {{1--12}},
  title        = {{{Steuerkomplexität: Wie lässt sie sich messen und welche Folgen hat sie?}}},
  doi          = {{10.54585/IEZK8936}},
  year         = {{2026}},
}

@article{65054,
  author       = {{Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann and Sänger, Niklas and Schmid, Leonie and Wilde, Stephanie}},
  journal      = {{bwp@ Spezial 23}},
  title        = {{{Kontextualisierung von Lehren und Lernen: Didaktische Einbettung und Implikationen eines virtuellen Berufskollegs zur Förderung von Professionalisierungsprozessen in der beruflichen Lehrkräftebildung}}},
  year         = {{2026}},
}

@inbook{64735,
  author       = {{Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann and Sänger, Niklas and Schmid, Leonie and Wilde, Stephanie}},
  booktitle    = {{Handlungsorientierung in der Ausbildung von Lehrkräften und pädagogischen Fachkräften - Konzeptionen und Forschungsperspektiven}},
  editor       = {{Vogelsang, Christoph and Grotegut, Lea and Bruns, Julia and Fechner, Sabine}},
  publisher    = {{Waxmann}},
  title        = {{{Professionelle Entwicklung für das Lehramt an Berufskollegs. Theoretische Analysen besonderer Kompetenzanforderungen und Konsequenzen für die Studienganggestaltung}}},
  doi          = {{https://doi.org/10.31244/9783818851057}},
  volume       = {{2}},
  year         = {{2026}},
}

@article{65066,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>We investigate whether the recently approved reforms of the apportionment of parliamentary seats to parties in the German Bundestag affects the parties’ political influence measured by power indices. We find that under neither reform the underlying simple game, which describes the possibilities to form governments, remains unchanged and as a result the Shapley-Shubik and the Banzhaf index are unaltered. As a consequence, the major change resulting from the reforms is the reduction of the Bundestag’s size to 630 seats.</jats:p>}},
  author       = {{Duman, Papatya and Haake, Claus-Jochen}},
  issn         = {{0948-5139}},
  journal      = {{Review of Economics}},
  keywords     = {{Bundestag reform, Banzhaf power index, Shapley-Shubik power index}},
  number       = {{3}},
  pages        = {{241--270}},
  publisher    = {{Walter de Gruyter GmbH}},
  title        = {{{A Note on the Size Reduction Reform in the German Parliament: A Game Theoretic Analysis of Power Indices}}},
  doi          = {{10.1515/roe-2024-0048}},
  volume       = {{76}},
  year         = {{2026}},
}

@inbook{65090,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>If XAI are to become social XAI, XAI methods must have capabilities enabling them to ‘extract’ information about the underlying AI model and to generate explanatory content based on that information. In a dialog between explainer and explainee, the explanans presented in every explanation move have to relate to each other understandably and coherently in order to remain trustworthy. This signifies that the generated explanantia have to be consistent—independently of what question is answered by each explanans, in what modality, in what vocabulary, and at what level of abstraction. Moreover, it is advantageous to be able to provide a rich palette of different kinds of explanantia in order to be able to have a fluent dialog in which the explanantia can be generated and adapted to the context, the explainee, feedback, reactions during the interaction with the explainee, and so forth. This chapter attempts to identify relevant questions that an explainee might ask during an explanatory dialog, and it assesses to what extent different XAI methods are capable of addressing these questions in a coherent way. The Contextual Importance and Utility (CIU) method is used to illustrate how an XAI method can generate explanantia for most of the identified questions. CIU also provides a flexibility in how explanatory content is generated that makes it possible to create a meaningful dialog with the explainee.</jats:p>}},
  author       = {{Främling, Kary and Thommes, Kirsten and Wrede, Britta}},
  booktitle    = {{Social Explainable AI}},
  isbn         = {{9789819652891}},
  publisher    = {{Springer Nature Singapore}},
  title        = {{{Generation of Explanatory Content and Requirements for Social XAI}}},
  doi          = {{10.1007/978-981-96-5290-7_15}},
  year         = {{2026}},
}

@inbook{65088,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>Quantitatively evaluating the benefits of eXplainable Artificial Intelligence (XAI) and social XAI for humans is not a trivial pursuit. Therefore, we categorize the potential measures in terms of subjective and objective outcomes and short- and long-term outcomes of interactive social XAI. When reviewing the current state of the art, we observed some measurement problems in the literature: (a) Researchers do not clearly state whether they want to measure the inner state of users, users’ behavioral response, or the overall AI-human collaborative performance. (b) Moreover, most measures implicitly assume that all humans either do not react or improve in attitudes or performance. Psychological reactance (feeling or doing the opposite) is usually not captured. (c) Many researchers invent their own scale when measuring psychological constructs, thereby jeopardizing the validity of their measures and slowing down progress in the field, because general evidence and subsequent learning can be achieved only by collecting many compatible pieces of evidence. (d) Most studies look into short-term outcomes and neglect that experiences in social interactions with XAI may evolve and have long-term outcomes not only for the individual but also for groups or society at large.</jats:p>}},
  author       = {{Thommes, Kirsten}},
  booktitle    = {{Social Explainable AI}},
  isbn         = {{9789819652891}},
  publisher    = {{Springer Nature Singapore}},
  title        = {{{Measuring the Outcome of sXAI}}},
  doi          = {{10.1007/978-981-96-5290-7_28}},
  year         = {{2026}},
}

@inbook{65086,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>Explainable AI (XAI) aims to make the decisions and behavior of an AI understandable to the people interacting with it and to those affected by its outcomes. To make XAI social, real-world XAI systems need to simulate not only the ways in which human explainers behave within explanatory dialogs but also the ways in which such dialogs can successfully achieve the intended understanding on the explainee’s side. This, in turn, requires an operationalization of the three core aspects of social XAI: multimodality, incrementality, and patterns. This chapter lays the ground for this goal by defining a basic operational model of social interactions that can be refined and extended to account for the specificities of any explanatory real-world setting. This serves as a basis for summarizing and discussing existing ideas from explainability research and related areas in order to operationalize each core aspect. Selected examples and case studies illustrate how to concretely realize such an operationalization, thereby serving as a starting point for future research on social interaction with XAI.</jats:p>}},
  author       = {{Wachsmuth, Henning and Thommes, Kirsten and Alshomary, Milad}},
  booktitle    = {{Social Explainable AI}},
  isbn         = {{9789819652891}},
  publisher    = {{Springer Nature Singapore}},
  title        = {{{Operationalizing Social Interaction}}},
  doi          = {{10.1007/978-981-96-5290-7_27}},
  year         = {{2026}},
}

@inbook{65091,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>This chapter examines key challenges and potential improvements in the areas of user interaction and dynamic explanations. It highlights the need for XAI systems to address context factors beyond their predefined scope, it points to the potential need to cocreate new concepts that are adapted to particular explainees, and it provides a clear overview of the XAI system’s underlying knowledge structure and interaction steps. Emphasis is placed on mixed-initiative interaction in which the system can lead or respond based on the context and the explainee’s reactions while asserting the importance of maintaining coherence across consecutive explanations. These advances aim to make XAI systems more flexible, interactive, and user-centric. An operationalization section outlines how such social XAI systems could be implemented based on the XAI capabilities provided by the Contextual Importance and Utility XAI method described in the previous chapter.</jats:p>}},
  author       = {{Främling, Kary and Wrede, Britta and Thommes, Kirsten}},
  booktitle    = {{Social Explainable AI}},
  isbn         = {{9789819652891}},
  publisher    = {{Springer Nature Singapore}},
  title        = {{{Exploration of Explaining Content}}},
  doi          = {{10.1007/978-981-96-5290-7_16}},
  year         = {{2026}},
}