@article{36065, author = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, issn = {{0001-4788}}, journal = {{Accounting and Business Research}}, keywords = {{Accounting, Finance}}, number = {{1}}, pages = {{1--37}}, publisher = {{Informa UK Limited}}, title = {{{When do firms highlight their effective tax rate?}}}, doi = {{10.1080/00014788.2021.1958669}}, volume = {{53}}, year = {{2021}}, } @phdthesis{37396, author = {{Fiedler, Moritz}}, publisher = {{Dr. Kovac}}, title = {{{Development of a Strategic Controlling Concept}}}, year = {{2021}}, } @techreport{37136, abstract = {{This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary audit of financial statements either because the economic setting in which they operate effectively forces them to do so (e.g., ownership complexity, export‐oriented supply chain, subsidiary status) or because firm fundamentals and/or financial reporting practices limit their access to financial debt, both reflected in earnings quality. We use these factors to model the decision for voluntary audit. In the outcome analyses, we find robust evidence that voluntary audits are associated with higher, rather than lower, interest rate by up to 3.0 percentage points. This effect is present regardless of the perceived audit quality (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have a stronger position relative to auditors. Audited firms’ earnings are less informative about future operating performance relative to unaudited counterparts. We conclude that voluntary audits facilitate access to financial debt for firms with higher risk that may otherwise have no access to this form of financing. The price paid is reflected in higher interest rates charged to firms with voluntary audits – firms with higher information and/or fundamental risk.}}, author = {{Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}}, keywords = {{private firms, voluntary audit, cost of debt, self‐selection bias, risk}}, title = {{{Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}}}, year = {{2021}}, } @techreport{22219, author = {{Leimeister, Jan Marco and Stieglitz, Stefan and Matzner, Martin and Kundisch, Dennis and Flath, Christoph and Röglinger, Maximilian}}, pages = {{741--749}}, title = {{{Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid}}}, volume = {{63 (6)}}, year = {{2021}}, } @misc{39351, author = {{Heinze, Erik}}, title = {{{Kollusion durch Plattformen - der Einfluss von Tank-Apps auf den Preiswettbewerb von Tankstellen in Deutschland}}}, year = {{2021}}, } @misc{39358, author = {{Rayhan, Shahi}}, title = {{{Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare}}}, year = {{2021}}, } @misc{39356, author = {{Joshan, Saeid}}, title = {{{Network Development of Low-Cost Carriers at German Airports}}}, year = {{2021}}, } @misc{39962, author = {{Ajredini, Zurkani}}, title = {{{Plattformgestaltungen auf digitalen Märkten - eine Analyse der Wohlfahrtseffekte}}}, year = {{2021}}, } @misc{40465, author = {{Kanne, Niklas}}, title = {{{Marktmachtmissbrauch digitaler Plattformen - eine Analyse anhand der zehnten Novelle des GWB}}}, year = {{2021}}, } @misc{40466, author = {{Klüppel, Pascal}}, title = {{{Marktmachtmissbrauch von Google – Eine wettbewerbspolitische Analyse}}}, year = {{2021}}, } @techreport{41197, author = {{Ortmann, Regina and Warkulat, Sonja and Krull, Sebastian and Klocke, Nina and Pelster, Matthias}}, title = {{{COVID-19 Reporting and Willingness to Pay for Leisure Activities}}}, volume = {{83}}, year = {{2021}}, } @techreport{41184, author = {{Ortmann, Regina and Simons, Dirk and Voeller, Dennis}}, title = {{{Real effects of an international tax reform for MNEs}}}, volume = {{64}}, year = {{2021}}, } @misc{40473, author = {{Yigitbas , Osman}}, title = {{{Preisabsprachen in der Automobilindustrie - eine wettbewerbspolitische Analyse}}}, year = {{2021}}, } @misc{40470, author = {{Schulte, Marcel}}, title = {{{Facebooks digitale Währung - eine wettbewerbspolitische Analyse}}}, year = {{2021}}, } @inbook{35758, author = {{Meydani, Elnaz and Düsing, Christoph and Trier, Matthias}}, booktitle = {{Lecture Notes in Information Systems and Organisation}}, isbn = {{9783030867966}}, issn = {{2195-4968}}, publisher = {{Springer International Publishing}}, title = {{{Towards a Trust-Aware Item Recommendation System on a Graph Autoencoder with Attention Mechanism}}}, doi = {{10.1007/978-3-030-86797-3_5}}, year = {{2021}}, } @inproceedings{24547, abstract = {{Over the last years, several approaches for the data-driven estimation of expected possession value (EPV) in basketball and association football (soccer) have been proposed. In this paper, we develop and evaluate PIVOT: the first such framework for team handball. Accounting for the fast-paced, dynamic nature and relative data scarcity of hand- ball, we propose a parsimonious end-to-end deep learning architecture that relies solely on tracking data. This efficient approach is capable of predicting the probability that a team will score within the near future given the fine-grained spatio-temporal distribution of all players and the ball over the last seconds of the game. Our experiments indicate that PIVOT is able to produce accurate and calibrated probability estimates, even when trained on a relatively small dataset. We also showcase two interactive applications of PIVOT for valuing actual and counterfactual player decisions and actions in real-time.}}, author = {{Müller, Oliver and Caron, Matthew and Döring, Michael and Heuwinkel, Tim and Baumeister, Jochen}}, booktitle = {{8th Workshop on Machine Learning and Data Mining for Sports Analytics (ECML PKDD 2021)}}, keywords = {{expected possession value, handball, tracking data, time series classification, deep learning}}, location = {{Online}}, title = {{{PIVOT: A Parsimonious End-to-End Learning Framework for Valuing Player Actions in Handball using Tracking Data}}}, year = {{2021}}, } @inproceedings{25029, abstract = {{In early 2021, the finance world was taken by storm by the dramatic price surge of the GameStop Corp. stock. This rise is being, at least in part, attributed to a group of Redditors belonging to the now-famous r/wallstreetbets (WSB) subreddit group. In this work, we set out to address if user activity on the WSB subreddit is associated with the trading volume of the GME stock. Leveraging a unique dataset containing more than 4.9 million WSB posts and comments, we assert that user activity is associated with the trading volume of the GameStop stock. We further show that posts have a significantly higher predictive power than comments and are especially helpful for predicting unusually high trading volume. Lastly, as recent events have shown, we believe that these findings have implications for retail and institutional investors, trading platforms, and policymakers, as these can have disruptive potential.}}, author = {{Caron, Matthew and Gulenko, Maryna and Müller, Oliver}}, booktitle = {{42nd International Conference on Information Systems (ICIS 2021)}}, keywords = {{Retail investors, GameStop, Social Networks, Reddit, WallStreetBets}}, location = {{Austin, Texas}}, title = {{{To the Moon! Analyzing the Community of “Degenerates” Engaged in the Surge of the GME Stock}}}, year = {{2021}}, } @inproceedings{44073, author = {{Meydani, Elnaz and Düsing, Christoph and Trier, Matthias}}, booktitle = {{Innovation Through Information Systems: Volume II: A Collection of Latest Research on Technology Issues}}, pages = {{72–77}}, title = {{{Towards a Trust-Aware Item Recommendation System on a Graph Autoencoder with Attention Mechanism}}}, year = {{2021}}, } @article{21289, author = {{Kaimann, Daniel and Tanneberg, Ilka and Cox, Joe}}, issn = {{0143-6570}}, journal = {{Managerial and Decision Economics}}, number = {{1}}, pages = {{3--20}}, title = {{{“I will survive”: Online streaming and the chart survival of music tracks}}}, doi = {{10.1002/mde.3226}}, volume = {{42}}, year = {{2021}}, } @misc{42317, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Die Aufteilung der Barentsseegebiete mithilfe des Adjusted Winner Verfahrens bei asymmetrischen Machtverhältnissen}}}, year = {{2021}}, } @misc{42315, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Versionisierung von Serviceleistungen auf Videoplattformen}}}, year = {{2021}}, } @misc{42321, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Kindergarten Allocation through Matching Mechanisms}}}, year = {{2021}}, } @misc{42309, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Faire Profitverteilung in Energienetzwerken - eine spieltheoretische Analyse von Microgrids}}}, year = {{2021}}, } @misc{42311, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{"First-Party-Content" auf zweiseitigen Märkten}}}, year = {{2021}}, } @misc{42314, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Stability in many-to-many matchings with contracts}}}, year = {{2021}}, } @misc{42313, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Preissetzungsstrategien für Neuprodukte}}}, year = {{2021}}, } @misc{42310, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Co-opetition in Two-Sided Markets}}}, year = {{2021}}, } @misc{42312, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Matching mit Minderheiten}}}, year = {{2021}}, } @misc{42316, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Piracy and Visioning}}}, year = {{2021}}, } @misc{42303, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Revenue Sharing Contracts: Horizontale Koordination in der E-Commerce-Logistik}}}, year = {{2021}}, } @phdthesis{24884, author = {{Szopinski, Daniel}}, title = {{{Essays on Modeling Languages and Software Tools for Business Model Innovation: Theory and Empirical Evidence}}}, doi = {{10.17619/UNIPB/1-1647 }}, year = {{2021}}, } @article{45640, abstract = {{I study a dynamic variant of the Dixit–Stiglitz (Am Econ Rev 67(3), 1977) model of monopolistic competition by introducing price stickiness à la Fershtman and Kamien (Econometrica 55(5), 1987). The analysis is restricted to bounded quantity and price paths that fulfill the necessary conditions for an open-loop Nash equilibrium. I show that there exists a symmetric steady state and that its stability depends on the degree of product differentiation. When moving from complements to perfect substitutes, the steady state is either a locally asymptotically unstable (spiral) source, a stable (spiral) sink or a saddle point. I further apply the Hopf bifurcation theorem and prove the existence of limit cycles, when passing from a stable to an unstable steady state. Lastly, I provide a numerical example and show that there exists a stable limit cycle.}}, author = {{Hoof, Simon}}, issn = {{1573-2878}}, journal = {{Journal of Optimization Theory and Applications}}, number = {{2}}, publisher = {{Springer}}, title = {{{Dynamic Monopolistic Competition}}}, volume = {{189}}, year = {{2021}}, } @article{46049, author = {{Dyck, Daniel}}, journal = {{Junior Management Science}}, number = {{1}}, pages = {{100--148}}, title = {{{Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken}}}, volume = {{6}}, year = {{2021}}, } @article{46051, author = {{Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}}, journal = {{Schmalenbach IMPULSE}}, number = {{1}}, pages = {{1--2}}, title = {{{Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen}}}, volume = {{1}}, year = {{2021}}, } @article{35952, author = {{Daniel-Söltenfuß, Desiree and Schwabl, Franziska}}, issn = {{0172-2875}}, journal = {{Zeitschrift für Berufs- und Wirtschaftspädagogik}}, keywords = {{Applied Mathematics, General Mathematics}}, number = {{3}}, pages = {{431--460}}, publisher = {{Wissenschaftliche Verlagsgesellschaft mbH}}, title = {{{Selbstreguliertes Lernen im berufsschulischen Übergangssystem}}}, doi = {{10.25162/zbw-2021-0019}}, volume = {{117}}, year = {{2021}}, } @article{35962, author = {{Schwabl, Franziska and Daniel-Söltenfuß, Desiree}}, journal = {{berufsbildung. Zeitschrift für Theorie-Praxis-Dialog}}, pages = {{37--39}}, title = {{{Selbstreguliertes Lernen fördern - Lernen auf Distanz ermöglichen}}}, volume = {{Heft 187}}, year = {{2021}}, } @techreport{46540, 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 of maintaining good physical health in old age for cognitive functioning.}}, author = {{Schiele, Valentin and Schmitz, Hendrik}}, keywords = {{Cognitive decline, health shocks, retirement, education, event study}}, publisher = {{RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen}}, title = {{{Understanding cognitive decline in older ages: The role of health shocks}}}, volume = {{919}}, year = {{2021}}, } @techreport{46537, abstract = {{We study effects of retirement on cognitive abilities (up to ten years after retirement) using data from 21 countries in Continental Europe, England, and the US, and exploiting early-retirement thresholds for identification. For this purpose, combines event-study estimations with the marginal treatment effect framework to allow for effect heterogeneity. This helps to decompose event-study estimates into true medium-run effects of retirement and effects driven by differential retirement preferences. Our results suggest considerable negative effects of retirement on cognitive abilities. We also detect substantial effect heterogeneity: Those who retire as early as possible are not affected while those who retire later exhibit negative effects.}}, author = {{Schmitz, Hendrik and Westphal, Matthias}}, keywords = {{Cognitive abilities, retirement, event study, marginal treatment effects}}, publisher = {{RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen}}, title = {{{The dynamic and heterogeneous effects of retirement on cognitive decline}}}, volume = {{918}}, year = {{2021}}, } @inproceedings{46670, author = {{Harrmann, L. and Böhm, Eva and Eggert, A.}}, booktitle = {{2021 AMA Winter Academic Conference}}, title = {{{Exploring the paths towards service growth in manufacturing companies}}}, year = {{2021}}, } @article{41338, abstract = {{AbstractThis study explains how manufacturers tackle the critical managerial challenge of transforming a product-focused sales force to undertake solution selling. Through an application of configurational theory, the authors explain how individual and organizational conditions combine to determine salespeople’s engagement in solution selling. Multilevel, multisource data from the sales organization of a global supplier of building solutions represent input from salespeople (N = 184), solution champions (N = 23), and sales managers (N = 26). A fuzzy set qualitative comparative analysis reveals no single, optimal way to overcome transformation challenges. Rather, consistent with prior research, solution selling requires certain types of salespeople, because value-based selling is a necessary condition for successful engagement. Beyond this foundational condition, a heterogeneous sales force can be engaged, as long as the organization provides appropriate support that is tailored to individual salespersons’ needs. The findings affirm that this viable support can come from either sales managers or solution champions.}}, author = {{Salonen, Anna and Terho, Harri and Böhm, Eva and Virtanen, Ari and Rajala, Risto}}, issn = {{0092-0703}}, journal = {{Journal of the Academy of Marketing Science}}, keywords = {{Marketing, Economics and Econometrics, Business and International Management}}, number = {{1}}, pages = {{139--163}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Engaging a product-focused sales force in solution selling: interplay of individual- and organizational-level conditions}}}, doi = {{10.1007/s11747-020-00729-z}}, volume = {{49}}, year = {{2021}}, } @article{41337, abstract = {{AbstractOnline reviews have profound impacts on firm success in terms of sales volume and how much customers are willing to pay, yet firms remain highly dependent on customers’ voluntary contributions. A popular way to increase the number of online reviews is to use product testing programs, which offer participants free products in exchange for writing reviews. Firms that employ this practice generally hope to increase review quality and secure higher product rating scores. However, a qualitative study, experimental study, and multilevel analysis of a field study dataset of more than 200,000 online reviews by product testers combine to reveal that product testing programs do not necessarily generate higher quality reviews, nor better product ratings. Only in certain circumstances (e.g., higher priced products) does offering a product testing program generate these benefits for the firm. Therefore, companies should consider carefully if and when they want to offer product testing programs.}}, author = {{Garnefeld, Ina and Krah, Tabea and Böhm, Eva and Gremler, Dwayne D.}}, issn = {{0092-0703}}, journal = {{Journal of the Academy of Marketing Science}}, keywords = {{Marketing, Economics and Econometrics, Business and International Management}}, number = {{4}}, pages = {{703--722}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Online reviews generated through product testing: can more favorable reviews be enticed with free products?}}}, doi = {{10.1007/s11747-021-00770-6}}, volume = {{49}}, year = {{2021}}, } @article{46635, author = {{Schaefers, Tobias and Ruffer, Stefan and Böhm, Eva}}, issn = {{0019-8501}}, journal = {{Industrial Marketing Management}}, keywords = {{Marketing}}, pages = {{466--481}}, publisher = {{Elsevier BV}}, title = {{{Outcome-based contracting from the customers' perspective: A means-end chain analytical exploration}}}, doi = {{10.1016/j.indmarman.2020.06.002}}, volume = {{93}}, year = {{2021}}, } @article{49097, author = {{Krebs, Benjamin and Kabst, Rüdiger}}, journal = {{PERSONALquartely}}, title = {{{Shared Leadership: Neue Studien für die Unternehmenspraxis}}}, volume = {{4}}, year = {{2021}}, } @inbook{24375, author = {{Wach, Bernhard and Krebs, Benjamin and Kabst, Rüdiger}}, booktitle = {{HR-Trends 2021}}, editor = {{Schwuchow, K. and Gutmann, J.}}, publisher = {{Haufe-Lexware}}, title = {{{HR-Manager als Intrapreneure}}}, year = {{2021}}, } @inbook{42778, author = {{Öhlschläger, Claudia and Schneider, Martin}}, booktitle = {{Komparatistik heute}}, isbn = {{9783846766088}}, pages = {{159--173}}, publisher = {{Brill | Fink}}, title = {{{Passivität als Widerstand gegen die Macht der Verhältnisse? Melvilles Bartleby, the scrivener aus literaturwissenschaftlicher und ökonomischer Perspektive}}}, doi = {{10.30965/9783846766088_009}}, year = {{2021}}, } @techreport{36060, abstract = {{Merging a sample of 492 merger and acquisition (M&A) announcements from 284 acquiring firms across Europe and North America with data from 5-year single-name credit default swaps (CDSs) written on stock-listed acquiring firms between 2005 and 2018, the paper at hand empirically analyzes the CDS investors’ risk perceptions of M&A announcements using event study methodologies. As a baseline result, we provide evidence for significantly positive cumulative average abnormal CDS spread changes for both, European and North American acquirers suggesting that CDS investors perceive an increase in the acquiring firms’ credit risk exposures due to M&A announcements. Our baseline finding holds under several robustness checks, especially when controlling for the robustness of the empirical design. Moreover, results from a large variety of sensitivity analyses reveal a number of deal and firm characteristics that may explain why CDS investors from our sample expect an increase in the acquirers’ credit risk exposures due to forthcoming M&A transactions. }}, author = {{Hippert, Benjamin and Uhde, André}}, keywords = {{credit default swaps, risk perception of CDS investors, mergers and acquisitions, event study}}, title = {{{CDS Investors’ Risk Perceptions of M&A Announcements}}}, year = {{2021}}, } @techreport{36063, abstract = {{This paper empirically investigates determinants of the outstanding net notional amount of credit default swaps (CDSs) contracts written on banks. We extend and complement the previous literature dealing with CDS trading by analyzing a comprehensive set of CDS tradingspecific, bank-fundamental, macroeconomic and bank-institutional determinants. We find that risk hedging clearly dominates an investor’s speculation and arbitrage motive, while the latter, however, exhibits the strongest impact on the outstanding net notional amount of bank CDSs. Furthermore, being classified as a G-SIB, being a constituent of the main CDS index and the equity trading volume may significantly explain changes in the outstanding CDS net notional on banks. The analysis at hand provides important implications for both academics and practitioners, since understanding the trading motives of bank CDS investors provides a deeper insight into the opaque CDS market. }}, author = {{Hippert, Benjamin and Uhde, André and Wengerek, Sascha Tobias}}, keywords = {{banking, outstanding CDS net notional, determinants of bank CDS trading}}, title = {{{Determinants of CDS Trading on Major Banks}}}, year = {{2021}}, } @techreport{49277, author = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Tax Burden on German Companies – Income Tax Burden and Administrative Costs}}}, doi = {{10.52569/XGKV7897}}, year = {{2021}}, } @inbook{47957, author = {{Schneider, Jennifer Nicole}}, booktitle = {{Fostering Digitisation and Industry 4.0: Education – Vocation - Industry – Future. New Opportunities and Challenges for European VET. Insights in the DigI-VET Project}}, editor = {{Beutner, Marc and Pechuel, Rasmus and Schneider, Jennifer }}, pages = {{57 -- 62 }}, title = {{{Digital transformation in industry}}}, year = {{2021}}, } @inbook{47966, author = {{Schneider, Jennifer }}, booktitle = {{Fostering Digitisation and Industry 4.0: Education – Vocation - Industry – Future. New Opportunities and Challenges for European VET. Insights in the DigI-VET Project}}, editor = {{Beutner, Marc and Pechuel, Rasmus and Schneider, Jennifer}}, pages = {{150 -- 165}}, title = {{{Teaching and Learning Materials}}}, year = {{2021}}, } @article{49462, author = {{Brendel, A.B. and Greve, M. and Masuch, K. and Trang, S.}}, journal = {{HMD Praxis der Wirtschaftsinformatik}}, pages = {{698–711}}, title = {{{Corona Tracing Apps – Eine Analyse und Strukturierung des europäischen Marktes}}}, volume = {{58}}, year = {{2021}}, } @article{49463, author = {{Trang, S. and Nastjuk, I.}}, journal = {{Computers & Security}}, title = {{{Examining the role of stress and information security policy design in information security compliance behaviour: An experimental study of in-task behaviour}}}, volume = {{104}}, year = {{2021}}, } @article{49464, author = {{Trang, S. and Weiger, W.}}, journal = {{Computers in Human Behavior}}, title = {{{The perils of gamification: Does engaging with gamified services increase users’ willingness to disclose personal information?}}}, volume = {{116}}, year = {{2021}}, } @article{24456, abstract = {{One objective of current research in explainable intelligent systems is to implement social aspects in order to increase the relevance of explanations. In this paper, we argue that a novel conceptual framework is needed to overcome shortcomings of existing AI systems with little attention to processes of interaction and learning. Drawing from research in interaction and development, we first outline the novel conceptual framework that pushes the design of AI systems toward true interactivity with an emphasis on the role of the partner and social relevance. We propose that AI systems will be able to provide a meaningful and relevant explanation only if the process of explaining is extended to active contribution of both partners that brings about dynamics that is modulated by different levels of analysis. Accordingly, our conceptual framework comprises monitoring and scaffolding as key concepts and claims that the process of explaining is not only modulated by the interaction between explainee and explainer but is embedded into a larger social context in which conventionalized and routinized behaviors are established. We discuss our conceptual framework in relation to the established objectives of transparency and autonomy that are raised for the design of explainable AI systems currently.}}, author = {{Rohlfing, Katharina J. and Cimiano, Philipp and Scharlau, Ingrid and Matzner, Tobias and Buhl, Heike M. and Buschmeier, Hendrik and Esposito, Elena and Grimminger, Angela and Hammer, Barbara and Haeb-Umbach, Reinhold and Horwath, Ilona and Hüllermeier, Eyke and Kern, Friederike and Kopp, Stefan and Thommes, Kirsten and Ngonga Ngomo, Axel-Cyrille and Schulte, Carsten and Wachsmuth, Henning and Wagner, Petra and Wrede, Britta}}, issn = {{2379-8920}}, journal = {{IEEE Transactions on Cognitive and Developmental Systems}}, keywords = {{Explainability, process ofexplaining andunderstanding, explainable artificial systems}}, number = {{3}}, pages = {{717--728}}, title = {{{Explanation as a Social Practice: Toward a Conceptual Framework for the Social Design of AI Systems}}}, doi = {{10.1109/tcds.2020.3044366}}, volume = {{13}}, year = {{2021}}, } @techreport{49876, author = {{Giese, Henning}}, title = {{{Tax Evasion Penalties and Aggressive Tax Avoidance}}}, year = {{2021}}, } @inproceedings{30192, author = {{Arslan, Kader and Trier, Matthias}}, booktitle = {{Proceedings of the 32nd Australasian Conference on Information Systems (ACIS 2021)}}, keywords = {{Social media platform affordances, Use culture, Facebook, Instagram, Twitter}}, location = {{Sydney, Australia}}, title = {{{Towards a Differentiation Perspective on Social Media Platforms’ Affordances and Use Cultures – An organizing Literature Review}}}, year = {{2021}}, } @inproceedings{30190, author = {{Arslan, Kader}}, booktitle = {{Proceedings of the 29th European Conference on Information Systems (ECIS 2021)}}, keywords = {{Social media management, Social media, Literature review, Affordances, User behavior, Use culture}}, location = {{Marrakesh, Marocco}}, title = {{{A Review on Social Media Channel Choice Determinants in Organizations}}}, year = {{2021}}, } @inbook{50277, author = {{Daniel-Söltenfuß, Desiree and Fuge, Juliane}}, booktitle = {{Die große Lehre im virtuellen Raum: The Empty Space}}, editor = {{Daniel, Desiree and Emmler, Tina and Fuge, Juliane}}, pages = {{69--100}}, publisher = {{Eusl}}, title = {{{Man sieht nur mit dem Herzen gut. Beziehungsgestaltung in der virtuellen Lehre}}}, year = {{2021}}, } @inbook{50278, author = {{Daniel-Söltenfuß, Desiree and Emmler, Tina and Fuge, Juliane}}, booktitle = {{Die große Lehre im virtuellen Raum: The Empty Space}}, editor = {{Daniel, Desiree and Emmler, Tina and Fuge, Juliane}}, pages = {{7--18}}, publisher = {{Eusl}}, title = {{{Editorial}}}, year = {{2021}}, } @inproceedings{26812, author = {{Leffrang, Dirk and Müller, Oliver}}, booktitle = {{IEEE Workshop on TRust and EXpertise in Visual Analytics}}, title = {{{Should I Follow this Model? The Effect of Uncertainty Visualization on the Acceptance of Time Series Forecasts}}}, doi = {{10.1109/TREX53765.2021.00009}}, year = {{2021}}, } @article{45724, author = {{Henderson, C. M. and Steinhoff, Lena and Harmeling, C. M. and Palmatier, R. W.}}, journal = {{Journal of the Academy of Marketing Science}}, number = {{2}}, pages = {{350--373}}, title = {{{Customer Inertia Marketing}}}, doi = {{http://dx.doi.org/10.1007/s11747-020-00744-0}}, volume = {{49}}, year = {{2021}}, } @article{45725, author = {{Kim, J. J. and Steinhoff, Lena and Palmatier, R. W.}}, journal = {{Journal of the Academy of Marketing Science}}, number = {{1}}, pages = {{71--95}}, title = {{{An Emerging Theory of Loyalty Program Dynamics}}}, doi = {{10.1007/s11747-020-00719-1}}, volume = {{49}}, year = {{2021}}, } @article{45722, author = {{Steinhoff, Lena and Palmatier, R. W.}}, journal = {{Australasian Marketing Journal}}, number = {{2}}, pages = {{111--117}}, title = {{{Commentary: Opportunities and Challenges of Technology in Relationship Marketing}}}, doi = {{https://doi.org/10.1016/j.ausmj.2020.07.003}}, volume = {{29}}, year = {{2021}}, } @article{45723, author = {{Steinhoff, Lena and Zondag, M. M.}}, journal = {{Journal of Business Research}}, pages = {{70--82}}, title = {{{Loyalty Programs as Travel Companions: Complementary Service Features across Customer Journey Stages}}}, doi = {{10.1016/j.jbusres.2021.02.016}}, volume = {{129}}, year = {{2021}}, } @inproceedings{45741, author = {{Alberternst, B. and Steinhoff, Lena and Eggert, A. and Giesler, M.}}, booktitle = {{2021 AMA Winter Marketing Educators’ Conference Proceedings, St. Petersburg}}, location = {{St. Petersburg}}, title = {{{Consumer Solidarity: A Social-System Perspective on the Glue that Holds Society Together}}}, year = {{2021}}, } @inproceedings{45740, author = {{Alberternst, B. and Eggert, A. and Steinhoff, Lena and Giesler, M.}}, booktitle = {{Proceedings of the 50th European Marketing Academy (EMAC) Conference, Madrid}}, location = {{Madrid}}, title = {{{Understanding and Measuring Consumer Solidarity as a Collective Bond}}}, year = {{2021}}, } @inproceedings{22218, author = {{Krauter, Stefan and Böcker, Joachim and Freitag, Christine and Hehenkamp, Burkhard and Hilleringmann, Ulrich and Temmen, Katrin and Klaus, Tobias and Rohrer, Nicolaus and Lehmann, Sven}}, booktitle = {{Tagungsband des 36. PV-Symposiums, 18.-26 Mai 2021}}, isbn = {{978-3-948176-14-3}}, keywords = {{Art-D, Afrika, Resilienz, Resilience, Grid stability, robustness, microgrids}}, location = {{Staffelstein / online}}, pages = {{305--309}}, publisher = {{Conexio}}, title = {{{Projekt Art-D Grids: Nachhaltige und stabile Microgrids in Afrika - eine Plattform für Forschung und Lehre für die Entwicklung}}}, year = {{2021}}, } @book{50722, author = {{Kiepe, Karina}}, publisher = {{Logos}}, title = {{{Stellen und Ausbildung der betrieblichen Ausbilder:innen. Grundannahmen, Transformationsprozesse, Reformdiskurse}}}, year = {{2021}}, } @article{50804, author = {{Kiepe, Karina and Gallas, Ricarda and Rüdebusch, Gerrit}}, journal = {{Berufsbildung in Wissenschaft und Praxis}}, number = {{3}}, pages = {{30--31}}, title = {{{Verstetigung eines Fortbildungsansatzes zu nachhaltigem Wirtschaften und Ausbilden}}}, volume = {{50 (3)}}, year = {{2021}}, } @article{49870, author = {{Graßl, Benjamin and Giese, Henning}}, journal = {{beck.digitax}}, number = {{1}}, pages = {{13--21}}, title = {{{Überwälzung von Digitalsteuern}}}, year = {{2021}}, } @misc{45855, author = {{Asenkerschbaumer, Stefan and Buhl, Hans-Ulrich and Sureth-Sloane, Caren and Weißenberger, Barbara E.}}, booktitle = {{Frankfurter Allgemeine Zeitung}}, number = {{101}}, pages = {{S. 20, Sp. 2--5}}, title = {{{Georg Giersberg: die Stimme für die BWL}}}, year = {{2021}}, } @techreport{22923, author = {{Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten}}}, doi = {{10.52569/xgkv7897}}, year = {{2021}}, } @inbook{47962, author = {{Schneider, Jennifer Nicole}}, booktitle = {{Fostering Digitisation and Industry 4.0: Education – Vocation - Industry – Future. New Opportunities and Challenges for European VET. Insights in the DigI-VET Project}}, editor = {{Beutner, Marc and Pechuel, Rasmus and Schneider, Jennifer}}, pages = {{87 -- 100}}, title = {{{Digitalisation in the Classroom – Learning Tools}}}, year = {{2021}}, } @book{47978, editor = {{Beutner, Marc and Pechuel, Rasmus and Schneider, Jennifer Nicole}}, title = {{{Fostering Digitisation and Industry 4.0: Education – Vocation – Industry – Future. New Opportunities and Challenges for European VET. Insight in the DigI-VET Project}}}, year = {{2021}}, } @inbook{47949, author = {{Beutner, Marc and Schneider, Jennifer Nicole}}, booktitle = {{Industrie 4.0- Eine Einführung in die Ideen und neuen Möglichkeiten}}, editor = {{Beutner, Marc and Pechuel, Rasmus and Schneider, Jennifer}}, pages = {{24 -- 41}}, title = {{{Förderung von Digitalisierung und Industrie 4.0: Bildung – Beruf – Industrie – Zukunft. Neue Möglichkeiten und Herausforderungen für die europäische Berufsbildung. Einblick in das Projekt DigI-VET}}}, year = {{2021}}, } @article{24971, author = {{Jenert, Tobias and Kremer, H.-Hugo}}, journal = {{bwp@ Berufs- und Wirtschaftspädagogik – online}}, pages = {{1--24}}, title = {{{Digitale Prozessintegration in berufs- und wirtschaftspädagogischen Studiengängen – Überlegungen zur Professionalität und professionellen Entwicklung}}}, volume = {{40}}, year = {{2021}}, } @article{52706, abstract = {{Lehrer*innen können dazu beitragen, dass bestehende soziale Ungleichheiten verstärkt oder auch abgebaut werden. Eine wichtige Rolle spielen dabei der sogenannte Habitus der Lehrer*innen und dessen (Nicht-)Passung zur sozialen Herkunft der Schüler*innen. In diesem Text stelle ich die Frage, wie angehende Lehrer*innen im Studium unterstützt werden können, die Bedeutung eigener habitueller Prägungen für das professionelle Handeln als Lehrperson zu reflektieren. Ganz besonders befasse ich mich mit der Rolle der Lehrer*innenbildner*innen bei der Förderung von solchen habitusreflexiven Kompetenzen. Hier spielen das Selbst der Hochschullehrenden und die bildungsbiographischen Erfahrungen, die auf dem Weg in die Hochschule gemacht wurden, eine wichtige Rolle.}}, author = {{Jenert, Tobias}}, journal = {{PraxisForschungLehrer*innenbildung}}, number = {{5}}, pages = {{82--92}}, title = {{{Anderssein als Ressource: Habitus und Habitusreflexion in der Lehrer*innenbildung}}}, doi = {{10.11576/PFLB-4801}}, volume = {{3}}, year = {{2021}}, } @inproceedings{46038, author = {{Sänger, Niklas}}, location = {{Bielefeld}}, title = {{{Digitale Prozessintegration in der beruflichen Lehrer*innenbildung – Praxisnahe Einblicke in die Entwicklung des wirtschaftspädagogischen Studienangebots an der Universität Paderborn}}}, year = {{2021}}, } @inproceedings{24937, author = {{Sänger, Niklas}}, location = {{Bamberg (digitales Format)}}, title = {{{Einblicke in die curriculare Entwicklung des wirtschaftspädagogischen Studienangebots mit Hilfe der Fallstudiendidaktik}}}, year = {{2021}}, } @inproceedings{24938, author = {{Sänger, Niklas and Jenert, Tobias}}, location = {{Gießen (digitales Format)}}, title = {{{Soziale Netzwerke als Treiber und Qualitätsmerkmal einer lehrbezogenen Hochschulentwicklung}}}, year = {{2021}}, } @inproceedings{24932, author = {{Sänger, Niklas}}, location = {{Osnabrück (digitales Format)}}, title = {{{Bausteine der didaktischen Fallstudienentwicklung für die beruflichen Lehrer*innenbildung im Projekt DiPoLe}}}, year = {{2021}}, } @inproceedings{24936, author = {{Sänger, Niklas and Jenert, Tobias}}, location = {{Hannover (digitales Format)}}, title = {{{Lehrentwicklungs-Netzwerke und institutionelle Ideen der Hochschullehre}}}, year = {{2021}}, } @inbook{52716, author = {{Jenert, Tobias and Bosse, Elke}}, booktitle = {{Transfer von Innovation und Wissen}}, isbn = {{9783658336660}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Lehrentwicklung an Hochschulen als transferorientierte Netzwerkarbeit: Das Bündnis für Hochschullehre Lehren}}}, doi = {{10.1007/978-3-658-33667-7_15}}, year = {{2021}}, } @article{52705, author = {{Winkler, Christoph and Fust, Alexander and Jenert, Tobias}}, issn = {{0047-2778}}, journal = {{Journal of Small Business Management}}, keywords = {{Management of Technology and Innovation, Strategy and Management, General Business, Management and Accounting}}, number = {{4}}, pages = {{2071--2096}}, publisher = {{Informa UK Limited}}, title = {{{From entrepreneurial experience to expertise: A self-regulated learning perspective}}}, doi = {{10.1080/00472778.2021.1883041}}, volume = {{61}}, year = {{2021}}, } @inbook{52715, author = {{Jenert, Tobias}}, booktitle = {{Handbuch Hochschuldidaktik}}, editor = {{Kordts-Freudinger, Robert and Schaper, Niklas and Scholkmann, Antonia and Szczyrba, Birgit}}, isbn = {{9783825254087}}, pages = {{349--362}}, publisher = {{UTB}}, title = {{{Gestaltung von Studienangeboten. Konzepte, Modelle, Perspektiven}}}, year = {{2021}}, } @article{52704, abstract = {{ Research on student transition into Higher Education (HE) has taken different theoretical perspectives. First, studies investigated personal variables such as students´ self-efficacy, emotions and motivation regarding the transition from school to HE. A second strand of research focused on contextual variables, for instance college effectiveness research. With this paper, we combine both the personal and the contextual approach. We aim to investigate the interaction between personal and contextual diversity during the transition into HE, taking into account students’ diversity in particular with regard to gender and individual characteristics, such as self-efficacy. We explored the heterogeneity in students’ personal characteristics by conducting a latent profile analysis (LPA) based on students’ intrinsic motivation, self-efficacy and anxiety before entering Higher Education. LPA resulted in three distinct profiles, with significant differences in how students perceived the first year. This finding suggests that students’ personal characteristics when entering Higher Education influence how they experience the study environment. To investigate the interplay between individual and contextual differences in more detail, we conducted a qualitative longitudinal study with 14 first-year students in parallel with the panel survey. We found that individual students react very differently to specific characteristics and events of the first-year environment. Our study adds to the growing body of research that aims to grasp the complexity of interactions between individual and contextual differences. Specifically, we illustrate how combining quantitative and qualitative methods can provide new insights into person-context interactions. }}, author = {{Jenert, Tobias and Brahm, Taiga}}, issn = {{2295-3159}}, journal = {{Frontline Learning Research}}, keywords = {{Education}}, number = {{2}}, pages = {{50--77}}, publisher = {{EARLI}}, title = {{{The interplay of personal and contextual diversity during the first year at Higher Education: Combining a quantitative and a qualitative approach}}}, doi = {{10.14786/flr.v9i2.669}}, volume = {{9}}, year = {{2021}}, } @inbook{25642, author = {{Jenert, Tobias}}, booktitle = {{Handbuch Transdisziplinäre Didaktik}}, pages = {{57--66}}, publisher = {{transcript Verlag}}, title = {{{Curriculumforschung}}}, doi = {{10.1515/9783839455654-007}}, year = {{2021}}, } @article{24973, abstract = {{Die Frage, wie sich die Weiterentwicklung der Lehre an Hochschulen systematisch verankern lässt, erfährt mit dem Auslaufen von Förderprogrammen wie dem QPL erneute Aufmerksamkeit. Bislang fehlt es an einer kontextspezifischen Theorie, die lehrbezogenen Wandel an Hochschulen analysier- und gestaltbar macht. In jedem Fall sind Change-Konzepte aus dem betriebswirtschaftlichen Bereich nur sehr beschränkt auf Hochschulen übertragbar. Demgegenüber gibt neuere Forschung Hinweise darauf, welche Kernkategorien eine hochschulspezifische Change- Theorie umfassen könnte. Darauf aufbauend schlägt der Beitrag zwei Konzepte als Kernkategorien einer Theorie lehrbezogenen Wandels an Hochschulen vor. }}, author = {{Jenert, Tobias}}, journal = {{Zeitschrift für Hochschulentwicklung}}, keywords = {{educational development, change management, educational innovation}}, number = {{4}}, pages = {{204--222.}}, title = {{{Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen}}}, doi = {{10.3217/zfhe-15-04/12 }}, volume = {{15}}, year = {{2020}}, } @inproceedings{19739, author = {{Szopinski, Daniel}}, booktitle = {{Proceedings of the 15th International Conference on Design Science Research in Information Systems and Technology (DESRIST)}}, location = {{Virtual Conference/Workshop}}, title = {{{Active Business Model Development Tools: Design Requirements}}}, year = {{2020}}, } @inproceedings{19741, author = {{Szopinski, Daniel}}, booktitle = {{Proceedings of the 41st International Conference on Information Systems (ICIS)}}, location = {{Virtual Conference/Workshop}}, title = {{{Exploring design principles for stimuli in business model development tools}}}, year = {{2020}}, } @inproceedings{19782, author = {{Müller, Michelle and Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}}, booktitle = {{Proceedings of the 41th International Conference on Information Systems (ICIS)}}, location = {{Virtual Conference/Workshop}}, title = {{{Toss a Coin to your Host - How Guests End up Paying for the Cost of Regulatory Policies}}}, year = {{2020}}, } @article{19895, author = {{Steiger, Sören and Pelster, Matthias}}, issn = {{0167-2681}}, journal = {{Journal of Economic Behavior & Organization}}, pages = {{503--522}}, title = {{{Social interactions and asset pricing bubbles}}}, doi = {{10.1016/j.jebo.2020.09.020}}, volume = {{179}}, year = {{2020}}, } @techreport{20131, author = {{Kundisch, Dennis and Beverungen, Daniel}}, pages = {{22--26}}, title = {{{Als Wirtschaftsinformatiker die digitale Transformation in Organisationen gestalten}}}, year = {{2020}}, } @phdthesis{20240, author = {{Hoof, Simon}}, title = {{{Essays on Cooperation in Differential Games}}}, doi = {{ 10.17619/UNIPB/1-1047}}, year = {{2020}}, } @article{2834, author = {{Gutt, Dominik and von Rechenberg, Tobias and Kundisch, Dennis}}, journal = {{Journal of Business Research}}, pages = {{277--287}}, publisher = {{Elsevier}}, title = {{{Goal Achievement, Subsequent User Effort and the Moderating Role of Goal Difficulty}}}, doi = {{10.1016/j.jbusres.2018.06.019}}, volume = {{106}}, year = {{2020}}, } @inproceedings{24373, author = {{Krebs, Benjamin}}, booktitle = {{Academy of Management Proceedings}}, number = {{21233}}, title = {{{Antecedents and Performance Consequences of High-Potential Scheme Use}}}, volume = {{1}}, year = {{2020}}, } @article{21126, author = {{Pekkarinen, Satu and Hennala, Lea and Tuisku, Outi and Gustafsson, Christine and Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Melkas, Helinä}}, issn = {{1569-1101}}, journal = {{Gerontechnology}}, title = {{{Care robots in society: Knowledge and orientation needs}}}, doi = {{10.4017/gt.2020.19.s.69664}}, year = {{2020}}, } @article{21127, author = {{Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Tuisku, Outi and Hennala, Lea and Pekkarinen, Satu and Melkas, Helinä and Gustafsson, Christine}}, issn = {{1569-1101}}, journal = {{Gerontechnology}}, title = {{{The need for care robot orientation in elder care services}}}, doi = {{10.4017/gt.2020.19.s.69574}}, year = {{2020}}, } @phdthesis{21205, author = {{Wolf, Verena}}, title = {{{Service System Innovation: An Ambidexterity Perspective}}}, year = {{2020}}, } @article{21282, abstract = {{ In recent times societal crises such as the coronavirus disease 2019 outbreak have given rise to a tension between formal ‘command and control’ and informal social media activated self-organising information and communication systems that are utilised for crisis management decision-making. Social media distrust affects the dissemination of disaster information as it entails shifts in media perception and participation but also changes in the way individuals and organisations make sense of information in critical situations. So far, a little considered notion in this domain is the concept of sense-giving. Originating from organisational theory, it is used to explain the mechanisms behind intentional information provision that fosters collective meaning creation. In our study, we seek to understand the potential impact of sense-giving from Twitter crisis communication generated during the Hurricane Harvey disaster event. Social network and content analyses performed with a dataset of 9,414,463 tweets yielded insights into how sense-giving occurs during a large-scale disaster event. Theoretically, we specified (1) perpetual sense-giving, which relies primarily on topical authority and frequency; as well as (2) intermittent sense-giving, which occurs from high value of message content and leverage of popularity, that is, retweets. Our findings emphasise the importance of information-rich actors in communication networks and the leverage of their influence in crises such as coronavirus disease 2019 to reduce social media distrust and facilitate sense-making. }}, author = {{Mirbabaie, Milad and Bunker, Deborah and Stieglitz, Stefan and Marx, Julian and Ehnis, Christian}}, issn = {{0268-3962}}, journal = {{Journal of Information Technology}}, pages = {{195--213}}, title = {{{Social media in times of crisis: Learning from Hurricane Harvey for the coronavirus disease 2019 pandemic response}}}, doi = {{10.1177/0268396220929258}}, year = {{2020}}, }