@inproceedings{47427, author = {{Schryen, Guido and Marrone, Mauricio and Yang, Jiaqi}}, booktitle = {{Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024)}}, title = {{{Adopting Generative AI for Literature Reviews: An Epistemological Perspective}}}, year = {{2024}}, } @inproceedings{47429, author = {{Betke, Hans and Sperling, Martina and Schryen, Guido and Sackmann, Stefan}}, booktitle = {{Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024)}}, title = {{{A Design Theory for Spontaneous Volunteer Coordination Systems in Disaster Response}}}, year = {{2024}}, } @book{48640, abstract = {{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.}}, editor = {{Schallmo, Daniel R. A. and Kundisch, Dennis and Lang, Klaus and Hasler, Daniel}}, publisher = {{Springer Gabler}}, title = {{{Digitale Plattformen und Ökosysteme im B2B-Bereich - Fallstudien, Ansätze, Technologien und Tools}}}, year = {{2024}}, } @article{50301, author = {{Schryen, Guido}}, journal = {{Journal of Parallel and Distributed Computing}}, title = {{{Speedup and efficiency of computational parallelization: A unifying approach and asymptotic analysis}}}, year = {{2024}}, } @article{50719, abstract = {{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.}}, author = {{Fritz, Marlon and Gries, Thomas and Wiechers, Lukas}}, issn = {{1469-7688}}, journal = {{Quantitative Finance}}, keywords = {{General Economics, Econometrics and Finance, Finance}}, pages = {{1--14}}, publisher = {{Informa UK Limited}}, title = {{{An early indicator for anomalous stock market performance}}}, doi = {{10.1080/14697688.2023.2281529}}, year = {{2024}}, } @article{50747, author = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}}, journal = {{Deutsches Steuerrecht}}, title = {{{Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}}}, volume = {{62}}, year = {{2024}}, } @article{49868, author = {{Schön, Lena and Graßl, Benjamin and Giese, Henning}}, journal = {{Steuer und Wirtschaft}}, pages = {{71--92}}, title = {{{Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}}}, year = {{2024}}, } @article{52092, author = {{Stumpe, Miriam}}, issn = {{2352-1465}}, journal = {{Transportation Research Procedia}}, pages = {{402--409}}, publisher = {{Elsevier BV}}, title = {{{A new mathematical formulation for the simultaneous optimization of charging infrastructure and vehicle schedules for electric bus systems}}}, doi = {{10.1016/j.trpro.2024.02.051}}, volume = {{78}}, year = {{2024}}, } @article{52202, author = {{Lammert, Olesja and Richter, Birte and Schütze, Christian and Thommes, Kirsten and Wrede, Britta}}, journal = {{Frontiers in Behavioral Economics}}, title = {{{Humans in XAI: Increased Reliance in Decision-Making Under Uncertainty by Using Explanation Strategies}}}, doi = {{10.3389/frbhe.2024.1377075}}, year = {{2024}}, } @article{52206, author = {{Seutter, Janina and Müller, Michelle and Müller, Stefanie Jutta Marianne and Kundisch, Dennis}}, journal = {{Internet Research}}, title = {{{Moment or movement – the heterogeneous impact of the Black Lives Matter movement on personal and societal charitable crowdfunding campaigns}}}, year = {{2024}}, } @article{52702, abstract = {{The editorial introduces the special issue Knowledge by Design in Education: Key challenges and experiences from research practice, posing key questions, offering an insight into ongoing discussions, and presenting an overview of the included articles.}}, author = {{Brase, Alexa Kristin and Jenert, Tobias}}, issn = {{2511-0667}}, journal = {{EDeR. Educational Design Research}}, number = {{1}}, publisher = {{Staats- und Universitatsbibliothek Hamburg Carl von Ossietzky}}, title = {{{Knowledge by Design in Education}}}, doi = {{10.15460/eder.8.1.2213}}, volume = {{8}}, year = {{2024}}, } @article{35637, abstract = {{Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England, and several countries in Continental Europe, we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance for cognitive functioning of maintaining good physical health in old age.}}, author = {{Schiele, Valentin and Schmitz, Hendrik}}, journal = {{European Economic Review}}, title = {{{Understanding cognitive decline in older ages: The role of health shocks}}}, doi = {{10.1016/j.euroecorev.2022.104320}}, volume = {{151}}, year = {{2023}}, } @inproceedings{35893, author = {{zur Heiden, Philipp and Priefer, Jennifer and Beverungen, Daniel}}, booktitle = {{Proceedings of the 56th Conference on System Sciences}}, title = {{{Location-Based Service and Location-Contextualizing Service: Conceptualizing the Co-creation of Value with Location Information}}}, year = {{2023}}, } @inproceedings{33488, author = {{Ksouri-Gerwien, C. and Vorbohle, Christian}}, booktitle = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}}, location = {{Maui, Hawaii, USA}}, title = {{{Supporting Business Model Decision-making in B2B Ecosystems: A Framework for Using System Dynamics}}}, year = {{2023}}, } @article{41192, abstract = {{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.}}, author = {{Ortmann, Regina and Pummerer, Erich}}, issn = {{0044-2372}}, journal = {{Journal of Business Economics}}, keywords = {{Economics and Econometrics, Business and International Management}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Distortional effects of separate accounting and formula apportionment on factor allocation}}}, doi = {{10.1007/s11573-022-01133-5}}, year = {{2023}}, } @article{37562, abstract = {{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.}}, author = {{Bayer, Christian and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}}, journal = {{Perspektiven der Wirtschaftspolitik}}, title = {{{Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik}}}, doi = {{10.1515/pwp-2023-0002}}, year = {{2023}}, } @article{42638, abstract = {{ 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) }}, author = {{Balsmeier, Benjamin and Fleming, Lee and Lück, Sonja}}, issn = {{2640-205X}}, journal = {{American Economic Review: Insights}}, keywords = {{Management, Monitoring, Policy and Law, Geography, Planning and Development}}, number = {{1}}, pages = {{21--33}}, publisher = {{American Economic Association}}, title = {{{Isolating Personal Knowledge Spillovers: Coinventor Deaths and Spatial Citation Differentials}}}, doi = {{10.1257/aeri.20210275}}, volume = {{5}}, year = {{2023}}, } @misc{43058, author = {{Tiessen, Michelle}}, title = {{{Zur Effektivität des europäischen Kronzeugenprogramms - Der Fall des LKW-Kartells}}}, year = {{2023}}, } @article{42635, author = {{Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}}, journal = {{Intertax}}, number = {{4}}, pages = {{272--289}}, title = {{{Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}}}, volume = {{51}}, year = {{2023}}, } @article{44092, abstract = {{We study how competition between physicians affects the provision of medical care. In our theoretical model, physicians are faced with a heterogeneous patient population, in which patients systematically vary with regard to both their responsiveness to the provided quality of care and their state of health. We test the behavioral predictions derived from this model in a controlled laboratory experiment. In line with the model, we observe that competition significantly improves patient benefits as long as patients are able to respond to the quality provided. For those patients, who are not able to choose a physician, competition even decreases the patient benefit compared to a situation without competition. This decrease is in contrast to our theoretical prediction implying no change in benefits for passive patients. Deviations from patient-optimal treatment are highest for passive patients in need of a low quantity of medical services. With repetition, both, the positive effects of competition for active patients as well as the negative effects of competition for passive patients become more pronounced. Our results imply that competition can not only improve but also worsen patient outcome and that patients’ responsiveness to quality is decisive.}}, author = {{Brosig-Koch, Jeannette and Hehenkamp, Burkhard and Kokot, Johanna}}, journal = {{Health Economics}}, keywords = {{physician competition, patient characteristics, heterogeneity in quality responses, fee-for-service, laboratory experiment}}, title = {{{Who benefits from quality competition in health care? A theory and a laboratory experiment on the relevance of patient characteristics}}}, doi = {{10.1002/hec.4689}}, year = {{2023}}, } @techreport{44093, abstract = {{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.}}, author = {{Hehenkamp, Burkhard and Kaarbøe, Oddvar M.}}, keywords = {{Quality competition, Price regulation, Location choice, Product differentiation}}, title = {{{Price Regulation, Quality Competition and Location Choice with Costly Relocation}}}, year = {{2023}}, } @article{42179, author = {{Burmeister, Sascha Christian and Schryen, Guido}}, journal = {{Energy Systems}}, publisher = {{Springer}}, title = {{{Distribution Network Optimization: Predicting computation times to design scenario analysis for network operators}}}, doi = {{10.1007/s12667-023-00572-5}}, year = {{2023}}, } @inproceedings{44444, author = {{Althaus, Maike and Müller, Michelle and Vorbohle, Christian and Kundisch, Dennis}}, booktitle = {{Proceedings of the International Conference on Challenges in Managing Smart Products and Services (CHIMSPAS 2023)}}, location = {{Bielefeld}}, title = {{{Business Models for Cultural Event Platforms – A Taxonomy Approach}}}, year = {{2023}}, } @inproceedings{44053, author = {{Laux, Florian and Poniatowski, Martin and Kundisch, Dennis}}, booktitle = {{Proceedings of the 31st European Conference on Information Systems (ECIS)}}, location = {{Kristiansand, Norway}}, title = {{{May I have your Attention, please? – The Interaction between Attention Screening and Reputation on Crowdworking Platforms}}}, year = {{2023}}, } @inproceedings{44855, abstract = {{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.}}, author = {{Hemmrich, Simon and Bobolz, Jan and Beverungen, Daniel and Blömer, Johannes}}, booktitle = {{ECIS 2023 Research Papers}}, title = {{{Designing Business Reputation Ecosystems — A Method for Issuing and Trading Monetary Ratings on a Blockchain}}}, year = {{2023}}, } @inproceedings{43027, author = {{Seutter, Janina and Bartelheimer, Christian and Kundisch, Dennis}}, booktitle = {{Proceedings of the 18th International Conference on Design Science Research in Information Systems and Technology}}, location = {{Pretoria, South Africa}}, title = {{{Supporting Innovation through B2B Reviews – A Taxonomy of B2B Online Review Environments}}}, year = {{2023}}, } @inproceedings{40063, author = {{Jabr, Wael and Gutt, Dominik and Neumann, Jürgen and Kundisch, Dennis}}, booktitle = {{Proceedings of the 45th ISMS Marketing Science Conference}}, location = {{Miami, USA}}, title = {{{Updating at the Expense of Demand? The Case of Platform Apps}}}, year = {{2023}}, } @article{45299, abstract = {{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.}}, author = {{Kucklick, Jan-Peter}}, issn = {{1246-0125}}, journal = {{Journal of Decision Systems}}, keywords = {{Explainable AI (XAI), machine learning, interpretability, real estate appraisal, framework, taxonomy}}, pages = {{1--41}}, publisher = {{Taylor & Francis}}, title = {{{HIEF: a holistic interpretability and explainability framework}}}, doi = {{10.1080/12460125.2023.2207268}}, year = {{2023}}, } @techreport{45364, author = {{Kempkes, Jens Peter and Kreuzhage, Katharina and Kundisch, Dennis and Seutter, Janina and Weskamp, Christoph}}, title = {{{Digitale Transformation im Theater – Mittels Besucherforschung und Entscheidungsunterstützung zur besseren Angebotsgestaltung}}}, volume = {{172}}, year = {{2023}}, } @article{45444, author = {{Althaus, Maike and Müller, Stefanie Jutta Marianne and Kundisch, Dennis}}, journal = {{International Journal of Cultural Policy}}, title = {{{What Price Culture? – A Taxonomy of the Admission Pricing Policy at Museums}}}, year = {{2023}}, } @inproceedings{45365, author = {{Laux, Florian and Haff, André and Kundisch, Dennis}}, location = {{Kristiansand, Norway}}, title = {{{Crowdwork in the Age of Algorithms – How Algorithmic Requesters affect the Meaningfulness of Crowdwork}}}, year = {{2023}}, } @article{44361, author = {{Schryen, Guido and Sperling, Martina}}, journal = {{Computers & Operations Research}}, number = {{September}}, title = {{{Literature Reviews in Operations Research: A New Taxonomy and a Meta Review}}}, volume = {{157}}, year = {{2023}}, } @article{44383, author = {{Dieter, Peter and Caron, Matthew and Schryen, Guido}}, journal = {{European Journal of Operational Research (EJOR)}}, number = {{1}}, pages = {{283--300}}, title = {{{Integrating driver behavior into last-mile delivery routing: Combining machine learning and optimization in a hybrid decision support framework}}}, doi = {{https://doi.org/10.1016/j.ejor.2023.04.043}}, volume = {{311}}, year = {{2023}}, } @inbook{45897, author = {{Gottschalk, Sebastian and Vorbohle, Christian and Kundisch, Dennis and Engels, Gregor and Wünderlich, Nacy V.}}, booktitle = {{On-The-Fly Computing -- Individualized IT-services in dynamic markets}}, editor = {{Haake, Claus-Jochen and Meyer auf der Heide, Friedhelm and Platzner, Marco and Wachsmuth, Henning and Wehrheim, Heike}}, pages = {{203--224}}, publisher = {{Heinz Nixdorf Institut, Universität Paderborn}}, title = {{{Architectural Management of OTF Computing Markets}}}, doi = {{10.5281/zenodo.8068691}}, volume = {{412}}, year = {{2023}}, } @inbook{45878, author = {{Haake, Claus-Jochen and Hehenkamp, Burkhard and Polevoy, Gleb}}, booktitle = {{On-The-Fly Computing -- Individualized IT-services in dynamic markets}}, editor = {{Haake, Claus-Jochen and Meyer auf der Heide, Friedhelm and Platzner, Marco and Wachsmuth, Henning and Wehrheim, Heike}}, pages = {{21--44}}, publisher = {{Heinz Nixdorf Institut, Universität Paderborn}}, title = {{{The Market for Services: Incentives, Algorithms, Implementation}}}, doi = {{10.5281/zenodo.8068414}}, volume = {{412}}, year = {{2023}}, } @inbook{45880, author = {{Elrich, Alina and Kaimann, Daniel and Fahr, René and Kundisch, Dennis and Mir Djawadi, Behnud and Müller, Michelle and Poniatowski, Martin and Schäfers, Sabrina and Frick, Bernd}}, booktitle = {{On-The-Fly Computing -- Individualized IT-services in dynamic markets}}, editor = {{Haake, Claus-Jochen and Meyer auf der Heide, Friedhelm and Platzner, Marco and Wachsmuth, Henning and Wehrheim, Heike}}, pages = {{45--64}}, publisher = {{Heinz Nixdorf Institut, Universität Paderborn}}, title = {{{Empirical Analysis in Markets for OTF Services}}}, doi = {{10.5281/zenodo.8068430}}, volume = {{412}}, year = {{2023}}, } @article{42897, author = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, journal = {{Steuer und Wirtschaft}}, number = {{2}}, pages = {{171--187}}, title = {{{Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}}}, volume = {{100}}, year = {{2023}}, } @article{45816, author = {{Dieter, Peter and Stumpe, Miriam and Ulmer, Marlin Wolf and Schryen, Guido}}, journal = {{Transportation Research Part D}}, title = {{{Anticipatory Assignment of Passengers to Meeting Points for Taxi-Ridesharing}}}, volume = {{121}}, year = {{2023}}, } @inbook{45918, author = {{Schwabl, Franziska and Daniel-Söltenfuß, Desiree}}, booktitle = {{Organisation zwischen Theorie und Praxis}}, isbn = {{9783658396893}}, issn = {{2512-1170}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Gelingensbedingungen gestaltungsorientierter Schulentwicklung}}}, doi = {{10.1007/978-3-658-39690-9_21}}, year = {{2023}}, } @inbook{37704, author = {{Ksouri-Gerwien, Christoph and Vorbohle, Christian}}, booktitle = {{Digitale Plattformen und Ökosysteme im B2B-Bereich}}, editor = {{Schallmo, D.R.A. and Kundisch, Dennis and Lang, K.}}, publisher = {{Springer Gabler}}, title = {{{Anwendung von System Dynamics zur Geschäftsmodellinnovation in einem B2B-Ökosystem}}}, year = {{2023}}, } @article{46471, author = {{Unterstell, Rembert}}, journal = {{german research – Magazine of the Deutsche Forschungsgemeinschaft}}, number = {{1}}, pages = {{8--11}}, title = {{{„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane}}}, year = {{2023}}, } @techreport{46491, author = {{Kundisch, Dennis}}, pages = {{12--13}}, title = {{{#DIGITALENTS - Digital Talents Programm geht in die zweite Runde}}}, volume = {{1}}, year = {{2023}}, } @article{45656, author = {{Kempkes, J. P. and Kreuzhage, K. and Kundisch, Dennis and Seutter, Janina and Weskamp, Christoph}}, journal = {{Kultur Management Network Magazin}}, title = {{{Digitale Transformation im Theater – Mittels Besucherforschung und Entscheidungsunterstützung zur besseren Angebotsgestaltung}}}, volume = {{172}}, year = {{2023}}, } @techreport{46534, abstract = {{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.}}, author = {{Schmitz, Hendrik and Tawiah, Beatrice Baaba}}, keywords = {{Education, health, life-cycle effects, compulsory schooling}}, publisher = {{RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen}}, title = {{{Life-cycle health effects of compulsory schooling}}}, volume = {{1006}}, year = {{2023}}, } @techreport{46521, author = {{Freise, Diana and Schiele, Valentin and Schmitz, Hendrik}}, issn = {{1556-5068}}, keywords = {{General Earth and Planetary Sciences, General Environmental Science}}, publisher = {{Elsevier BV}}, title = {{{Housing Situations and Local COVID-19 Infection Dynamics – A Case Study With Small-Area Data}}}, doi = {{10.2139/ssrn.4372490}}, year = {{2023}}, } @techreport{46536, abstract = {{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.}}, author = {{Monsees, Daniel and Schmitz, Hendrik}}, keywords = {{COVID, influenza, vaccination, education, compulsory schooling}}, publisher = {{RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen}}, title = {{{The effect of compulsory schooling on vaccination against COVID and Influenza}}}, volume = {{1011}}, year = {{2023}}, } @inproceedings{46646, author = {{Althaus, Maike and Grieger, Nicole and Vorbohle, Christian and Müller, Michelle and Kundisch, Dennis}}, location = {{Madrid, Spanien}}, title = {{{Business Models for Cultural Event Platforms - A Taxonomy Approach}}}, year = {{2023}}, } @inproceedings{46665, author = {{Garnefeld, I. and Böhm, Eva and Hanf, L. and Helm, S.}}, booktitle = {{2023 AMA Summer Academic Conference, San Francisco, CA}}, location = {{San Francisco, CA}}, title = {{{Unboxing video effectiveness – Does speech matter?}}}, year = {{2023}}, } @inproceedings{46666, author = {{Kessing, K. and Garnefeld, I. and Böhm, Eva}}, booktitle = {{EMAC Annual Conference, Odense, Denmark}}, location = {{Odense, Denmark.}}, title = {{{The dark and bright side of online reviews in manufacturer online shops}}}, year = {{2023}}, } @inproceedings{46667, author = {{Hanf, L. and Garnefeld, I. and Böhm, Eva and Helm, S.}}, booktitle = {{EMAC Annual Conference, Odense, Denmark}}, location = {{Odense, Denmark}}, title = {{{Stimulating engagement with unboxing videos – Does speech matter?}}}, year = {{2023}}, } @inproceedings{33722, author = {{Müller, Michelle and Neumann, Jürgen}}, booktitle = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}}, location = {{Maui, Hawaii, USA}}, title = {{{Bring me my Meal on your Wheel - An Empirical Analysis of the Impact of Food Delivery Platforms on Local Restaurant Employment}}}, year = {{2023}}, } @article{34114, abstract = {{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. }}, author = {{Haake, Claus-Jochen and Schneider, Martin}}, journal = {{Journal of International Management}}, keywords = {{Qualitative comparative analysis, Banzhaf power index, causality, explanatory power}}, publisher = {{Elsevier}}, title = {{{Playing games with QCA: Measuring the explanatory power of single conditions with the Banzhaf index}}}, year = {{2023}}, } @article{46642, abstract = {{ 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. }}, author = {{Harrmann, Lisa Katharina and Eggert, Andreas and Böhm, Eva}}, issn = {{0309-0566}}, journal = {{European Journal of Marketing}}, keywords = {{Marketing}}, number = {{3}}, pages = {{834--857}}, publisher = {{Emerald}}, title = {{{Digital technology usage as a driver of servitization paths in manufacturing industries}}}, doi = {{10.1108/ejm-11-2021-0914}}, volume = {{57}}, year = {{2023}}, } @article{46765, abstract = {{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.}}, author = {{Sommer, Christian}}, issn = {{00059536}}, journal = {{Berufsbildung. Zeitschrift für Theorie-Praxis-Dialog}}, keywords = {{Social inequality, Transition system}}, pages = {{9--13}}, publisher = {{wbv}}, title = {{{Der Hauptschulabschluss als sozial selektiver Hauptzulieferer des Übergangssystems}}}, doi = {{10.3278/BB2303W}}, volume = {{199}}, year = {{2023}}, } @inbook{46867, author = {{Dieter, Peter}}, booktitle = {{Lecture Notes in Computer Science}}, isbn = {{9783031436116}}, issn = {{0302-9743}}, publisher = {{Springer Nature Switzerland}}, title = {{{A Regret Policy for the Dynamic Vehicle Routing Problem with Time Windows}}}, doi = {{10.1007/978-3-031-43612-3_14}}, year = {{2023}}, } @article{46971, abstract = {{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.}}, author = {{Freise, Diana and Schiele, Valentin and Schmitz, Hendrik}}, issn = {{2045-2322}}, journal = {{Scientific Reports}}, keywords = {{Multidisciplinary}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Housing situations and local COVID-19 infection dynamics using small-area data}}}, doi = {{10.1038/s41598-023-40734-0}}, volume = {{13}}, year = {{2023}}, } @techreport{47107, author = {{Beverungen, Daniel and zur Heiden, Philipp and Lehrer, Christiane and Trier, Matthias and Bartelheimer, Christian and Bradt, Tobias and Distel, Bettina and Drews, Paul and Ehmke, Jan Fabian and Fill, Hans-Georg and Flath, Christoph M. and Fridgen, Gilbert and Grisold, Thomas and Janiesch, Christian and Janson, Andreas and Krancher, Oliver and Krönung, Julia and Kundisch, Dennis and Márton, Attila and Mirbabaie, Milad and Morana, Stefan and Mueller, Benjamin and Müller, Oliver and Oberländer, Anna Maria and Peters, Christoph and Peukert, Christoph and Reuter-Oppermann, Melanie and Riehle, Dennis M. and Robra-Bissantz, Susanne and Röglinger, Maximilian and Rosenthal, Kristina and Schryen, Guido and Schütte, Reinhard and Strahringer, Susanne and Urbach, Nils and Wessel, Lauri and Zavolokina, Liudmila and Zschech, Patrick}}, pages = {{16}}, publisher = {{Department of Information Systems, Paderborn University}}, title = {{{Implementing Digital Responsibility through Information Systems Research: A Delphi Study of Objectives, Activities, and Challenges in IS Research}}}, year = {{2023}}, } @inproceedings{45459, author = {{Seutter, Janina}}, location = {{San Francisco, USA}}, title = {{{The Origination of Online Reviews in B2B Markets: A Qualitative Study on the Underlying Motives of Review Writers}}}, year = {{2023}}, } @techreport{49092, author = {{Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{Turnover-Based Corporate Income Taxation and Corporate Risk-Taking}}}, doi = {{10.2139/ssrn.4589055}}, year = {{2023}}, } @article{46139, author = {{Schneider, Martin and Radermacher, Katharina}}, issn = {{0032-3446}}, journal = {{Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen.}}, number = {{580}}, publisher = {{Die politische Meinung}}, title = {{{Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen.}}}, year = {{2023}}, } @inproceedings{48285, author = {{Lebedeva, Anastasia and Kornowicz, Jaroslaw and Lammert, Olesja and Papenkordt, Jörg}}, booktitle = {{Artificial Intelligence in HCI}}, title = {{{The Role of Response Time for Algorithm Aversion in Fast and Slow Thinking Tasks}}}, doi = {{10.1007/978-3-031-35891-3_9}}, year = {{2023}}, } @inproceedings{47976, author = {{Papenkordt, Jörg and Ngonga-Ngomo, Axel-Cyrille and Thommes, Kirsten}}, booktitle = {{Academy of Management Proceedings}}, title = {{{Are Numbers or Words the Key to User Reliance on AI?}}}, doi = {{10.5465/AMPROC.2023.12946}}, year = {{2023}}, } @article{49213, author = {{Schneider, Martin and Radermacher, Katharina}}, issn = {{0032-3446}}, journal = {{Die Politische Meinung}}, number = {{580}}, pages = {{63--67}}, title = {{{Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen. }}}, year = {{2023}}, } @article{49309, abstract = {{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.}}, author = {{Burs, Carina}}, issn = {{2332-2039}}, journal = {{Cogent Economics & Finance}}, keywords = {{asset pricing, subjective information, stability conditions, monetary policy, risk aversion}}, number = {{2}}, publisher = {{Informa UK Limited}}, title = {{{A model of cycles and bubbles under heterogeneous beliefs in financial markets}}}, doi = {{10.1080/23322039.2023.2272485}}, volume = {{11}}, year = {{2023}}, } @inbook{47927, author = {{Grüttner, Niclas Christian}}, booktitle = {{50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick}}, editor = {{Pöppinghege, Rainer}}, pages = {{6--33}}, title = {{{Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)}}}, year = {{2023}}, } @article{48086, abstract = {{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.}}, author = {{Burs, Carina and Gries, Thomas and Müller, Veronika}}, issn = {{2158-3609}}, journal = {{Journal of Organizational Psychology}}, keywords = {{Economics, Ideology, Decision-making}}, number = {{1}}, publisher = {{North American Business Press}}, title = {{{The Choice of Ideology and Everyday Decisions}}}, doi = {{10.33423/jop.v23i1.6033}}, volume = {{23}}, year = {{2023}}, } @book{48077, author = {{Volgmann, Simone}}, isbn = {{9783763974245}}, publisher = {{wbv Publikation}}, title = {{{Erlebnisorientiert Lehren und Lernen in der beruflichen Bildung. Entwicklung eines didaktischen Konzepts im Rahmen von designbasierter Forschung. }}}, year = {{2023}}, } @article{48500, author = {{Namujju, Lillian Donna and Acquah-Swanzy, Henrietta and Ngoti, Irene F.}}, issn = {{0301-4215}}, journal = {{Energy Policy}}, keywords = {{Management, Monitoring, Policy and Law, General Energy}}, publisher = {{Elsevier BV}}, title = {{{An IAD framework analysis of minigrid institutions for sustainable rural electrification in East Africa: A comparative study of Uganda and Tanzania}}}, doi = {{10.1016/j.enpol.2023.113742}}, volume = {{182}}, year = {{2023}}, } @techreport{34802, abstract = {{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.}}, author = {{Herwald, Sarah and Voigt, Simone and Uhde, André}}, title = {{{The conditional impact of market consolidation and market power on banking stability – Evidence from Europe}}}, year = {{2023}}, } @article{47431, author = {{Burmeister, Sascha Christian and Guericke, Daniela and Schryen, Guido}}, journal = {{Flexible Services and Manufacturing Journal}}, title = {{{A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs}}}, doi = {{10.1007/s10696-023-09517-7}}, year = {{2023}}, } @techreport{48979, author = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}}}, doi = {{10.52569/DURP4114}}, year = {{2023}}, } @inbook{47926, author = {{Grüttner, Niclas Christian}}, booktitle = {{50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick}}, editor = {{Rainer, Pöppinghege}}, pages = {{6--33}}, title = {{{Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)}}}, year = {{2023}}, } @article{35852, author = {{Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}}, journal = {{MIS Quarterly}}, number = {{4}}, pages = {{1709--1726}}, title = {{{Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating}}}, volume = {{47}}, year = {{2023}}, } @article{47093, abstract = {{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.}}, author = {{Alt, Marius and Kesternich, Martin and Gallier, Carlo and Sturm, Bodo}}, issn = {{1556-5068}}, journal = {{Journal of Environmental Economics and Management}}, keywords = {{global public goods, climate change, institutions, ratchet-up mechanism, minimum contributions, laboratory experiment}}, title = {{{Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods}}}, doi = {{10.2139/ssrn.4288327}}, year = {{2023}}, } @article{49446, author = {{Diederich, Sarah and Iseke, Anja and Pull, Kerstin and Schneider, Martin}}, issn = {{0958-5192}}, journal = {{The International Journal of Human Resource Management}}, keywords = {{Management of Technology and Innovation, Organizational Behavior and Human Resource Management, Strategy and Management, Business and International Management, Industrial relations}}, pages = {{1--29}}, publisher = {{Informa UK Limited}}, title = {{{Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level}}}, doi = {{10.1080/09585192.2023.2273331}}, year = {{2023}}, } @article{47102, author = {{Gallier, Carlo and Goeschl, Timo and Kesternich, Martin and Lohse, Johannes and Reif, Christiane and Römer, Daniel}}, issn = {{1556-5068}}, journal = {{Journal of Economic Behavior and Organization}}, pages = {{457--468}}, title = {{{Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers}}}, doi = {{10.2139/ssrn.3466679}}, volume = {{216}}, year = {{2023}}, } @article{45112, author = {{Beverungen, Daniel and Kundisch, Dennis and Mirbabaie, Milad and Müller, Oliver and Schryen, Guido and Trang, Simon Thanh-Nam and Trier, Matthias}}, journal = {{Business & Information Systems Engineering}}, number = {{4}}, pages = {{463 -- 474}}, title = {{{Digital Responsibility – a Multilevel Framework for Responsible Digitalization}}}, doi = {{https://doi.org/10.1007/s12599-023-00822-x}}, volume = {{65}}, year = {{2023}}, } @inbook{49469, abstract = {{Today, it is possible to collect and connect large amounts of digital data from various sources and life domains. This chapter examines the potential and the risks of this development from an interdisciplinary perspective. It defines the ‘global digital twin’ of a human being as the sum of all digitally stored information and predictive knowledge about a person. It points out that, compared to the digital twin of a machine, the human global digital twin is far more complex because it comprises the genetic code and the biographic code of a person. The genetic code contains not only a simple ‘construction plan’ but also hereditary information, in a form that is difficult to read. The biographic code contains all other information that can be assembled about a person, which is obtained via data from cameras, microphones, or other sensors, as well as general personal information. When the growing wealth of information concerning the genetic code and the biographical code is properly utilised, insights from biology and the behavioural sciences may be used to predict personal events such as health problems, job resignations, or even crimes. Because our own interests and those of private firms are partly in conflict over the use of this powerful knowledge, it is still unclear whether the global digital twins of humans will become a liberating or disciplining force for citizens. On the one hand, human beings are not machines: They are aware of their digital twin and therefore are able to influence it throughout their lives. Because of their free will, human beings are in general difficult to predict. Dystopias of full control over individual behaviour are therefore unlikely to materialise. On the other hand, private firms are beginning to take advantage of the available digital twins of humans by monopolising data access and by commercialising predictive knowledge. This is problematic because, unlike machines, human beings cannot only benefit from but also suffer due to their digital twins as they attempt to shape their own lives. We illustrate these issues with some examples and arrive at two conclusions: It is in the public interest for people to be granted more property rights over their personal global digital twins, and publicly funded research needs to become more interdisciplinary, much like private firms that have already begun to perform interdisciplinary research.}}, author = {{Hellweg, Talea Davina and Schneider, Martin and Rückert, Ulrich and Harteis, Christian and Pilz, Sarah}}, booktitle = {{The Digital Twin of Human}}, title = {{{Who Will Own Our Global Digital Twin: The Power of Genetic and Biographic Information to Shape Our Lives}}}, year = {{2023}}, } @article{49456, author = {{Nastjuk, I. and Trang, S. and Grummeck-Braamt, J. and Adam, M. and Tarafdar, M.}}, journal = {{European Journal of Information Systems}}, title = {{{Integrating and Synthesizing Technostress Research: A Meta-Analysis on Technostress Creators, Outcomes, and Usage Contexts}}}, year = {{2023}}, } @article{49453, author = {{Wolf, T. and Trang, S. and Weiger, W. and Trenz, M.}}, journal = {{Journal of Information Technology}}, title = {{{The technology-behavioral compensation effect: Unintended consequences of health technology adoption}}}, year = {{2023}}, } @article{49457, author = {{Krämer, T. and Weiger, W. and Trang, S. and Trenz, M.}}, journal = {{Journal of Product Innovation Management}}, pages = {{154--174}}, title = {{{Deflected by the Tin Foil Hat? Word-of-Mouth, Conspiracy Beliefs, and the Adoption of Public Health Apps}}}, volume = {{40}}, year = {{2023}}, } @article{49455, author = {{Hengstler, S. and Kuehnel, S. and Masuch, K. and Nastjuk, I. and Trang, S.}}, journal = {{Computers & Security}}, title = {{{Should I Really do That? Using Quantile Regression to Examine the Impact of Sanctions on Information Security Policy Compliance Behavior}}}, year = {{2023}}, } @article{47953, author = {{Kornowicz, Jaroslaw and Thommes, Kirsten}}, isbn = {{9783031358906}}, issn = {{0302-9743}}, journal = {{Artificial Intelligence in HCI}}, publisher = {{Springer Nature Switzerland}}, title = {{{Aggregating Human Domain Knowledge for Feature Ranking}}}, doi = {{10.1007/978-3-031-35891-3_7}}, year = {{2023}}, } @inproceedings{47972, author = {{Gutt, Jana Kim and Mehic, Miro and Thommes, Kirsten}}, booktitle = {{Academy of Management Proceedings}}, title = {{{Oh my Goodness: Investigating the Goodness of Performance Appraisal Formats Between and Within Teams}}}, doi = {{10.5465/AMPROC.2023.214}}, year = {{2023}}, } @article{44639, author = {{Hoppe, Julia Amelie and Tuisku, Outi and Johansson-Pajala, Rose-Marie and Pekkarinen, Satu and Hennala, Lea and Gustafsson, Christine and Melkas, Helinä and Thommes, Kirsten}}, issn = {{2451-9588}}, journal = {{Computers in Human Behavior Reports}}, keywords = {{Artificial Intelligence, Cognitive Neuroscience, Computer Science Applications, Human-Computer Interaction, Applied Psychology, Neuroscience (miscellaneous)}}, publisher = {{Elsevier BV}}, title = {{{When do individuals choose care robots over a human caregiver? Insights from a laboratory experiment on choices under uncertainty}}}, doi = {{10.1016/j.chbr.2022.100258}}, volume = {{9}}, year = {{2023}}, } @techreport{47078, abstract = {{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.}}, author = {{Frick, Marc and Foese, Dario and Von Graevenitz, Kathrine and Kesternich, Martin and Wagner, Ulrich}}, issn = {{1430-8800}}, keywords = {{General Medicine}}, pages = {{44--50}}, publisher = {{Ökologisches Wirtschaften 38(1)}}, title = {{{Die Doppelwirkung von Information für klimafreundliches Handeln}}}, doi = {{10.14512/oew380144}}, year = {{2023}}, } @article{47921, abstract = {{ 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. }}, author = {{Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}}, issn = {{1086-0266}}, journal = {{Organization & Environment}}, keywords = {{Organizational Behavior and Human Resource Management, General Environmental Science}}, number = {{1}}, pages = {{3--16}}, publisher = {{SAGE Publications}}, title = {{{Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}}}, doi = {{10.1177/10860266231151653}}, volume = {{36}}, year = {{2023}}, } @article{47922, abstract = {{This year, the 7th edition of the Dutch Accounting Research Conference (DARC) was hosted by the Nijmegen School of Management at Radboud University on Thursday, March 23. In total, over 75 accounting researchers from various Dutch universities were welcomed by Frank Hartmann, chair of the accounting group and head of the Business Economics department. During the day, four keynote speakers presented their research and in a panel discussion, the current state of accounting education was debated. In the evening, participants gathered to network over dinner. This article presents a discussion of the theme of the conference, an outline of the research papers and projects presented during the conference, and a summary of the panel discussion on Accounting Education.}}, author = {{De Meyst, Karen and Niederkofler, Thomas and Reimsbach, Daniel}}, issn = {{2543-1684}}, journal = {{Maandblad voor Accountancy en Bedrijfseconomie}}, keywords = {{General Arts and Humanities}}, number = {{5/6}}, pages = {{153--155}}, publisher = {{Amsterdam University Press}}, title = {{{DARC 2023 at Radboud University: Societal challenges in accounting research and education}}}, doi = {{10.5117/mab.97.107215}}, volume = {{97}}, year = {{2023}}, } @techreport{49549, author = {{Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{2022 Global MNC Tax Complexity Survey}}}, doi = {{10.52569/VKAO7696}}, year = {{2023}}, } @techreport{46044, author = {{Giese, Henning and Holtmann, Svea}}, title = {{{Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}}}, doi = {{10.2139/ssrn.4394968}}, volume = {{118}}, year = {{2023}}, } @techreport{49873, author = {{Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}}, title = {{{Tax Complexity, Tax Department Structure, and Tax Risk}}}, year = {{2023}}, } @article{44591, abstract = {{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.}}, author = {{Fritz, Marlon and Gries, Thomas and Redlin, Margarete}}, issn = {{2199-9023}}, journal = {{International Journal of Health Economics and Management}}, keywords = {{Health Policy, Economics, Econometrics and Finance (miscellaneous)}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{The effectiveness of vaccination, testing, and lockdown strategies against COVID-19}}}, doi = {{10.1007/s10754-023-09352-1}}, year = {{2023}}, } @inproceedings{50283, author = {{Daniel-Söltenfuß, Desiree}}, location = {{Universität zu Köln}}, title = {{{„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}}}, year = {{2023}}, } @inproceedings{50281, author = {{Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann}}, location = {{Universität Bamberg}}, title = {{{Zum Verständnis von Innovation und Transfer in einer vernetzten Berufsbildungspraxis. Ergebnisse einer übergreifenden Interviewstudie}}}, year = {{2023}}, } @inproceedings{50282, author = {{Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann}}, location = {{Europa-Universität Flensburg}}, title = {{{„Go with the flow?!“ Einblicke in Forschungsansatz und erste Ergebnisse des Begleitforschungsprojekts ITiB}}}, year = {{2023}}, } @inproceedings{37312, abstract = {{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.}}, author = {{Leffrang, Dirk and Bösch, Kevin and Müller, Oliver}}, booktitle = {{Hawaii International Conference on System Sciences}}, keywords = {{Algorithm aversion, Time series, Decision making, Advice taking, Forecasting}}, title = {{{Do People Recover from Algorithm Aversion? An Experimental Study of Algorithm Aversion over Time}}}, year = {{2023}}, } @inproceedings{50121, abstract = {{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.}}, author = {{Leffrang, Dirk}}, booktitle = {{International Conference on Information Systems}}, keywords = {{Artificial Intelligence, Algorithm Appreciation, Framing, Advice-taking, Expertise}}, location = {{Hyderabad, India}}, number = {{10}}, title = {{{AI Washing: The Framing Effect of Labels on Algorithmic Advice Utilization}}}, year = {{2023}}, } @inproceedings{50118, abstract = {{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.}}, author = {{Leffrang, Dirk}}, booktitle = {{Wirtschaftsinformatik Conference}}, keywords = {{Algorithm aversion, Data, Decision-making, Advice-taking, Human-Computer Interaction}}, location = {{Paderborn}}, number = {{19}}, title = {{{The Broken Leg of Algorithm Appreciation: An Experimental Study on the Effect of Unobserved Variables on Advice Utilization}}}, year = {{2023}}, } @inproceedings{50431, abstract = {{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.}}, author = {{Halimeh, Haya and Freese, Florian and Müller, Oliver}}, booktitle = {{Workshop on Recommenders in Tourism, co-located with the 17th ACM Conference on Recommender Systems}}, title = {{{Event Recommendations through the Lens of Vision and Language Foundation Models}}}, year = {{2023}}, } @inproceedings{45270, abstract = {{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.}}, author = {{Halimeh, Haya and Caron, Matthew and Müller, Oliver}}, booktitle = {{Hawaii International Conference on System Sciences}}, keywords = {{Social Media and Healthcare Technology, early depression detection, liwc, mental health, transfer learning, transformer architectures}}, title = {{{Early Depression Detection with Transformer Models: Analyzing the Relationship between Linguistic and Psychology-Based Features}}}, year = {{2023}}, }