@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}}, } @inproceedings{50437, abstract = {{The humanitarian crisis resulting from the Russian invasion of Ukraine has led to millions of displaced individuals across Europe. Addressing the evolving needs of these refugees is crucial for hosting countries and humanitarian organizations. This study leverages social media analytics to supplement traditional surveys, providing real-time insights into refugee needs by analyzing over two million messages from Telegram, a vital platform for Ukrainian refugees in Germany. We employ Natural Language Processing techniques, including language identification, sentiment analysis, and topic modeling, to identify well-defined topic clusters such as housing, financial and legal assistance, language courses, job market access, and medical needs. Our findings also reveal changes in topic occurrence and nature over time. To support practitioners, we introduce an interactive web-based dashboard for continuous analysis of refugee needs.}}, author = {{Reimann, Raphael and Caron, Matthew}}, booktitle = {{Wirtschaftsinformatik}}, location = {{Paderborn, Germany}}, title = {{{Analyzing the Needs of Ukrainian Refugees on Telegram in Real-Time: A Machine Learning Approach}}}, year = {{2023}}, } @misc{48335, author = {{Knorr, Lukas and Jungeilges, André and Pfeifer, Florian and Burmeister, Sascha Christian and Meschede, Henning}}, publisher = {{4. Aachener Ofenbau- und Thermoprozess-Kolloquium}}, title = {{{Regenerative Energien für einen effizienten Betrieb von Presshärtelinien}}}, year = {{2023}}, } @inproceedings{37058, abstract = {{Digital technologies have made the line of visibility more transparent, enabling customers to get deeper insights into an organization’s core operations than ever before. This creates new challenges for organizations trying to consistently deliver high-quality customer experiences. In this paper we conduct an empirical analysis of customers’ preferences and their willingness-to-pay for different degrees of process transparency, using the example of digitally-enabled business-to-customer delivery services. Applying conjoint analysis, we quantify customers’ preferences and willingness-to-pay for different service attributes and levels. Our contributions are two-fold: For research, we provide empirical measurements of customers’ preferences and their willingness-to-pay for process transparency, suggesting that more is not always better. Additionally, we provide a blueprint of how conjoint analysis can be applied to study design decisions regarding changing an organization’s digital line of visibility. For practice, our findings enable service managers to make decisions about process transparency and establishing different levels of service quality. }}, author = {{Brennig, Katharina and Müller, Oliver}}, booktitle = {{Hawaii International Conference on System Sciences}}, keywords = {{Digital Services, Line of Visibility, Process Transparency, Customer Preferences, Conjoint Analysis}}, location = {{Lāhainā}}, title = {{{More Isn’t Always Better – Measuring Customers’ Preferences for Digital Process Transparency}}}, year = {{2023}}, } @inproceedings{50459, abstract = {{Organizations employ process mining to discover, check, or enhance process models based on data from information systems to improve business processes. Even though process mining is increasingly relevant in academia and organizations, achieving process mining excellence and generating business value through its application is elusive. Maturity models can help to manage interdisciplinary teams in their efforts to plan, implement, and manage process mining in organizations. However, while numerous maturity models on business process management (BPM) are available, recent calls for process mining maturity models indicate a gap in the current knowledge base. We systematically design and develop a comprehensive process mining maturity model that consists of five factors comprising 23 elements, which organizations need to develop to apply process mining sustainably and successfully. We contribute to the knowledge base by the exaptation of existing BPM maturity models, and validate our model through its application to a real-world scenario.}}, author = {{Brock, Jonathan and Löhr, Bernd and Brennig, Katharina and Seger, Thilo and Bartelheimer, Christian and von Enzberg, Sebastian and Kühn, Arno and Dumitrescu, Roman}}, booktitle = {{European Conference on Information Systems}}, title = {{{A Process Mining Maturity Model: Enabling Organizations to Assess and Improve their Process Mining Activities}}}, year = {{2023}}, } @inbook{50450, author = {{Brennig, Katharina and Benkert, Kay and Löhr, Bernd and Müller, Oliver}}, booktitle = {{Business Process Management Workshops}}, isbn = {{9783031509735}}, issn = {{1865-1348}}, title = {{{Text-Aware Predictive Process Monitoring of Knowledge-Intensive Processes: Does Control Flow Matter?}}}, doi = {{10.1007/978-3-031-50974-2_33}}, year = {{2023}}, } @article{50461, author = {{Yahyaoui, Y. and Jakob, E.A. and Steinmetz, Holger and Wehner, M.C. and Isidor, R. and Kabst, Rüdiger}}, journal = {{Nonprofit Management & Leadership}}, number = {{4}}, pages = {{755--781}}, title = {{{The Equivocal Image of Young Social Enterprises - How Self- vs. Other-Oriented Values Influence External Perceptions}}}, volume = {{33}}, year = {{2023}}, } @inproceedings{48280, author = {{Schütze, Christian and Lammert, Olesja and Richter, Birte and Thommes, Kirsten and Wrede, Britta}}, booktitle = {{Artificial Intelligence in HCI}}, title = {{{Emotional Debiasing Explanations for Decisions in HCI}}}, doi = {{10.1007/978-3-031-35891-3_20}}, year = {{2023}}, } @inproceedings{50978, author = {{Küpper, K. and Garnefeld, I. and Steinhoff, Lena}}, publisher = {{Proceedings of the 52nd European Marketing Academy Conference (EMAC)}}, title = {{{Evaluation of product testing programs as an effective marketing tool - Negative and positive effects of rejections in product testing programs}}}, year = {{2023}}, } @inproceedings{50975, author = {{Alberternst, B. and Giesler, M. and Steinhoff, Lena}}, publisher = {{2023 AMA Winter Marketing Educators’ Conference Proceedings}}, title = {{{The Consumerization of Care: How Capitalism Is Co-Opting Solidarity}}}, year = {{2023}}, } @article{29050, abstract = {{This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.}}, author = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, journal = {{Accounting and Business Research}}, number = {{1}}, pages = {{1--37}}, title = {{{When Do Firms Highlight Their Effective Tax Rate?}}}, doi = {{10.1080/00014788.2021.1958669}}, volume = {{53}}, year = {{2023}}, } @article{46042, author = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}}, issn = {{0044-2372}}, journal = {{Journal of Business Economics}}, number = {{1-2}}, pages = {{59--109}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}}, doi = {{10.1007/s11573-022-01134-4}}, volume = {{93}}, year = {{2023}}, } @article{22924, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, issn = {{1468-4497}}, journal = {{European Accounting Review}}, number = {{2}}, pages = {{239--273}}, title = {{{The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}}}, doi = {{10.1080/09638180.2021.1951316}}, volume = {{32}}, year = {{2023}}, } @inproceedings{50979, author = {{Ozuna, Edna and Steinhoff, Lena}}, publisher = {{Proceedings of the 52nd European Marketing Academy Conference (EMAC)}}, title = {{{Customer Misbehavior in the Peer-to-Peer Sharing Economy: The Mixed Role of Face-to-Face Interactions}}}, year = {{2023}}, } @inproceedings{50977, author = {{Ozuna, Edna and Steinhoff, Lena}}, publisher = {{2023 AMA Winter Marketing Educators’ Conference Proceedings}}, title = {{{Face-to-Face Interactions in Peer-to-Peer Sharing Economy Services: An Effective Barrier to Customer Misbehavior?}}}, year = {{2023}}, } @techreport{48414, author = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{Umfrage: Tax Compliance und Verrechnungspreise}}}, doi = {{10.52569/hmje9021}}, year = {{2023}}, } @article{49548, author = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}}, journal = {{Schmalenbach IMPULSE}}, number = {{online first}}, title = {{{GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}}}, doi = {{10.54585/BCGK4022}}, volume = {{3}}, year = {{2023}}, } @techreport{49295, author = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}}}, doi = {{doi.org/10.52569/JCNY6589}}, year = {{2023}}, } @techreport{49293, author = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}}}, doi = {{10.52569/URLT9672}}, year = {{2023}}, } @misc{48455, author = {{Schneider, Jennifer Nicole}}, publisher = {{Flensburg, Deutschland}}, title = {{{Open Educational Resources zur Förderung nachhaltiger Bildung und Forschung. In: Jahrestagung 2023 der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaften}}}, year = {{2023}}, } @misc{48446, author = {{Schneider, Jennifer Nicole}}, title = {{{SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19. The Teacher-Training-Platform on the SAFE Project Website}}}, year = {{2023}}, } @misc{48447, author = {{Schneider, Jennifer Nicole}}, title = {{{SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19. Administrative and financial information}}}, year = {{2023}}, } @misc{48453, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future – Project Insights to its best! In: Training and Cooperation Activity (TCA) “Green Erasmus: pathways to sustainable projects and institutions”}}}, year = {{2023}}, } @misc{48450, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA1. Business CANVAS Model – in Green Entrepreneurships}}}, year = {{2023}}, } @misc{48454, author = {{Schneider, Jennifer Nicole}}, title = {{{Game Studies – Role Play in Therapy and Education. Pen and Paper Congress.Vortrag: Potenziale von Open Educational Resources bei Pen& Paper Rollenspielen in der Bildungspraxis nutzen! – Warum und wie soll das gehen?!}}}, year = {{2023}}, } @misc{48452, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA2. Creative Thinking – in Green Entrepreneurships}}}, year = {{2023}}, } @misc{48457, author = {{Schneider, Jennifer Nicole}}, title = {{{STEMinAction- Final Project Meeting – Unlocking Long-Term Sustainability: Harnessing Open Educational Resources (OER) Beyond Project Lifetimes}}}, year = {{2023}}, } @misc{48451, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA1. Use, sharing and creating Open Educational Resources – Why is it so important? }}}, year = {{2023}}, } @misc{48445, author = {{Schneider, Jennifer Nicole}}, title = {{{SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19. The SAFE Learning Videos}}}, year = {{2023}}, } @misc{47900, author = {{Schneider, Jennifer Nicole}}, booktitle = {{Kölner Zeitschrift für Wirtschaft und Pädagogik}}, title = {{{Gestaltung von Open Educational Resources zur Förderung von Nachhaltigkeit in Bildung und Wirtschaft}}}, year = {{2023}}, } @misc{48449, author = {{Schneider, Jennifer Nicole}}, title = {{{Green-4-Future. Learning/Teaching/Training Activity –Transnational Training Event LTTA1. Creative Thinking – in Green Entrepreneurships}}}, year = {{2023}}, } @misc{48444, author = {{Schneider, Jennifer Nicole}}, title = {{{SAFE -Streaming approaches for Europe - Enhancing the digital competences by streaming approaches for schools to tackle the challenges of COVID-19}}}, year = {{2023}}, } @article{46043, author = {{Unterstell, Rembert}}, journal = {{forschung - Das Magazin der Deutschen Forschungsgemeinschaft}}, number = {{1}}, pages = {{6--9}}, publisher = {{DFG}}, title = {{{Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}}}, year = {{2023}}, } @article{51770, abstract = {{AbstractWorkarounds are goal‐driven deviations from the standard operating procedures performed to overcome obstacles constraining day‐to‐day work. Despite starting as temporary fixes, they can become established across an organisation and trigger the innovation of processes and IT artefacts that can resolve misfits permanently. Although prior research has elicited antecedents and types of workarounds, it is not known how workarounds diffuse in an organisation and, thereby, innovating co‐workers' activities, IT artefacts, and organisational structures. The results of our multiple two‐year case study provide unique empirical insights into the diffusion of workarounds and how they can act as generative mechanisms for bottom‐up process innovation.}}, author = {{Bartelheimer, Christian and Wolf, Verena and Beverungen, Daniel}}, issn = {{1350-1917}}, journal = {{Information Systems Journal}}, keywords = {{Computer Networks and Communications, Information Systems, Software}}, number = {{5}}, pages = {{1085--1150}}, publisher = {{Wiley}}, title = {{{Workarounds as generative mechanisms for bottom‐up process innovation—Insights from a multiple case study}}}, doi = {{10.1111/isj.12435}}, volume = {{33}}, year = {{2023}}, } @article{46492, author = {{Seutter, Janina and Kutzner, K. and Stadtländer, M. and Kundisch, Dennis and Knackstedt, R.}}, journal = {{Electronic Markets}}, number = {{1}}, pages = {{47}}, title = {{{“Sorry, Too Much Information”. Designing Online Review Systems that Support Information Search and Processing}}}, volume = {{33}}, year = {{2023}}, } @article{46040, author = {{Seutter, Janina and Müller, Michelle and Kundisch, Dennis}}, journal = {{Wirtschaftsinformatik & Management}}, number = {{4}}, pages = {{282--289}}, title = {{{Verdrängen Smart-Product-Service-Systeme die Interaktion in Online-Communities? – Empirische Evidenz aus einer Rezept-Community}}}, volume = {{15}}, year = {{2023}}, } @inproceedings{51162, abstract = {{The selection of useful, informative, and meaningful features is a key prerequisite for the successful application of machine learning in practice, especially in knowledge-intense domains like decision support. Here, the task of feature selection, or ranking features by importance, can, in principle, be solved automatically in a data-driven way but also supported by expert knowledge. Besides, one may of course, conceive a combined approach, in which a learning algorithm closely interacts with a human expert. In any case, finding an optimal approach requires a basic understanding of human capabilities in judging the importance of features compared to those of a learning algorithm. Hereto, we conducted a case study in the medical domain, comparing feature rankings based on human judgment to rankings automatically derived from data. The quality of a ranking is determined by the performance of a decision list processing features in the order specified by the ranking, more specifically by so-called probabilistic scoring systems.}}, author = {{Hanselle, Jonas and Kornowicz, Jaroslaw and Heid, Stefan and Thommes, Kirsten and Hüllermeier, Eyke}}, booktitle = {{Lernen, Wissen, Daten, Analysen (LWDA) Conference Proceedings}}, location = {{Marburg, Germany}}, title = {{{Comparing Humans and Algorithms in Feature Ranking: A Case-Study in the Medical Domain}}}, year = {{2023}}, } @misc{47901, author = {{Beutner, Marc and Schneider, Jennifer Nicole}}, booktitle = {{International Conference on Industry Sciences and Computer Science Innovation}}, title = {{{The use of IT and OER to support remote sustainable work in Europeans Green Economy}}}, year = {{2023}}, } @phdthesis{48010, author = {{Schneider, Jennifer Nicole}}, title = {{{Open Educational Resources in der beruflichen Bildungslandschaft}}}, year = {{2023}}, } @misc{51019, author = {{Unterstell, Rembert}}, pages = {{6--9}}, publisher = {{DFG}}, title = {{{Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}}}, year = {{2023}}, } @misc{51024, author = {{Unterstell, Rembert}}, pages = {{8--11}}, publisher = {{DFG}}, title = {{{Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane}}}, year = {{2023}}, } @article{50520, abstract = {{Das TPACK-Modell wird häufig zur Konzeptualisierung digitaler Kompetenzen in der Lehrer:innenbildung herangezogen. Es stellt die Bezüge des Lehrer:innenwissens zwischen den Dimensionen des inhaltlichen, pädagogischen und technologischen Wissens her. Wir analysieren in diesem Beitrag die Passung von TPACK zur Modellierung digitaler Kompetenzen für den Kontext der beruflichen Bildung, insb. mit Blick auf die Inhaltsdimension. Wir argumentieren, dass TPACK und solche Modelle, die sich daran anlehnen, den doppelten inhaltlichen Gegenstandsbezug der beruflichen Bildung nicht hinreichend abbilden. Darauf aufbauend diskutieren wir mögliche Weiterentwicklungen des Modells für die berufliche Bildung sowie dessen Bedeutung für die berufliche Lehrer:innenbildung.}}, author = {{Sänger, Niklas and Jenert, Tobias}}, journal = {{Zeitschrift für Berufs- und Wirtschaftspädagogik}}, number = {{3}}, pages = {{434--454}}, publisher = {{Franz Steiner}}, title = {{{TPACK, DPACK, XY-Pack? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung}}}, doi = {{https://doi.org/10.25162/zbw-2023-0017}}, volume = {{119}}, year = {{2023}}, } @inbook{52086, author = {{Scharlau, Ingrid and Jenert, Tobias}}, booktitle = {{ Hochschuldidaktik als Wissenschaft: Disziplinäre, interdisziplinäre und transdisziplinäre Perspektiven}}, editor = {{Wildt, Johannes and Rhein, Rüdiger}}, isbn = {{978-3-8394-6180-8}}, pages = {{251--268}}, publisher = {{Transcript}}, title = {{{Evidenzbasierte Hochschuldidaktik}}}, year = {{2023}}, } @inproceedings{48536, author = {{Sänger, Niklas}}, location = {{Flensburg}}, title = {{{TPACK, DPACK, XY-PACK? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung}}}, year = {{2023}}, } @inproceedings{46037, author = {{Sänger, Niklas}}, location = {{Paderborn}}, title = {{{Der Einsatz von didaktischen Fallstudien zur Erkundung digital transformierter Arbeits- und Geschäftsprozesse im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs}}}, year = {{2023}}, } @inproceedings{46036, author = {{Sänger, Niklas}}, location = {{Tübingen}}, title = {{{Didaktische Fallstudien zur exemplarischen Erkundung der digitalen Transformation der Arbeits- und Geschäftsprozesse im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs}}}, year = {{2023}}, } @inproceedings{48535, author = {{Sänger, Niklas}}, location = {{Thessaloniki, Griechenland}}, title = {{{Technological Pedagogical Content Framework for the Vocational Teacher Education in Germany}}}, year = {{2023}}, } @inproceedings{52718, author = {{Büker, Ronja and Jenert, Tobias and Fahrbach, Manuel}}, booktitle = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}}, location = {{Flensburg}}, title = {{{Vorstellung eines Trainings zur Förderung des selbstregulierten unternehmerischen Lernens in der Entrepreneurship-Education.}}}, year = {{2023}}, } @inproceedings{52717, author = {{Sänger, Niklas and Jenert, Tobias and Kremer, H.-Hugo}}, booktitle = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}}, location = {{Flensburg}}, title = {{{TPACK, DPACK, XY-PACK? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung}}}, year = {{2023}}, } @inproceedings{52719, author = {{Jenert, Tobias and Mordhorst, Lisa Friederike Anna}}, booktitle = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}}, location = {{Flensburg}}, title = {{{Integrationsgestaltung ausbildungsintegrierender Studienprogramme. Eine theorie- und fallstudienbasierte Analyse}}}, year = {{2023}}, } @inproceedings{52721, author = {{Mordhorst, Lisa Friederike Anna and Jenert, Tobias}}, booktitle = {{Jahrestagung der Gesellschaft für Hochschulforschung}}, location = {{Osnabrück}}, title = {{{Integrationsgestaltung ausbildungsintegrierender Studienprogramme. Eine theorie- und fallstudienbasierte Analyse}}}, year = {{2023}}, } @inproceedings{52720, author = {{Jenert, Tobias and Büker, Ronja}}, location = {{Thessaloniki}}, title = {{{Jenert, T. & Büker, R. (2023). Designing Self-Regulation interventions for different target groups in Entrepreneurship Education }}}, year = {{2023}}, } @inproceedings{52866, author = {{Sloane, Hannah Sabrina and Schmöckel, Sabrina}}, location = {{Belfast}}, title = {{{Turning Disciplinary Differences from a Brake into a Motor in Higher Education (Collaboration)}}}, year = {{2023}}, } @inproceedings{52864, author = {{Sloane, Hannah Sabrina and Heidebrecht, Jana}}, location = {{TH Köln}}, title = {{{Entwurfsmuster: Fachsensible wissenschaftliche Begleitung}}}, year = {{2023}}, } @article{25041, author = {{Pelster, Matthias and Schaltegger, Stefan}}, journal = {{Business Ethics, the Environment & Responsibility}}, number = {{1}}, pages = {{80--99}}, title = {{{The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers}}}, doi = {{10.1111/beer.12398}}, volume = {{ 31}}, year = {{2022}}, } @inproceedings{24579, author = {{Müller, Michelle and Neumann, Jürgen and Kundisch, Dennis}}, booktitle = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}}, location = {{Maui, Hawaii, USA}}, title = {{{Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through of commercial and non-commercial rental suppliers in response to regulatory policies}}}, year = {{2022}}, } @inproceedings{24581, author = {{Seutter, Janina and Müller, Michelle and Müller, Stefanie Jutta Marianne and Kundisch, Dennis}}, booktitle = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}}, location = {{Maui, Hawaii, USA}}, title = {{{Moment or Movement – An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable Crowdfunding Campaigns}}}, year = {{2022}}, } @inproceedings{29146, author = {{zur Heiden, Philipp and Priefer, Jennifer and Beverungen, Daniel}}, booktitle = {{Proceedings of the 55th Hawaii International Conference on System Sciences}}, editor = {{Bui, Tung X.}}, isbn = {{978-0-9981331-5-7}}, location = {{Honolulu, HI}}, title = {{{Utilizing Geographic Information Systems for Condition-Based Maintenance on the Energy Distribution Grid}}}, year = {{2022}}, } @inproceedings{29147, author = {{Herwix, Alexander and zur Heiden, Philipp}}, booktitle = {{Proceedings of the 55th Hawaii International Conference on System Sciences}}, editor = {{Bui, Tung X.}}, isbn = {{978-0-9981331-5-7}}, location = {{Honolulu, HI}}, title = {{{Context in Design Science Research: Taxonomy and Framework}}}, year = {{2022}}, } @inproceedings{29148, author = {{zur Heiden, Philipp and Beverungen, Daniel}}, booktitle = {{Proceedings of the 55th Hawaii International Conference on System Sciences}}, editor = {{Bui, Tung X.}}, isbn = {{978-0-9981331-5-7}}, location = {{Honolulu, HI}}, title = {{{A Renaissance of Context in Design Science Research}}}, year = {{2022}}, } @inproceedings{27280, author = {{Schoormann, T. and Möller, F. and Szopinski, Daniel}}, booktitle = {{Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022}}, location = {{Nürnberg, Germany}}, title = {{{Exploring purposes of using taxonomies}}}, year = {{2022}}, } @inproceedings{27506, abstract = {{Explainability for machine learning gets more and more important in high-stakes decisions like real estate appraisal. While traditional hedonic house pricing models are fed with hard information based on housing attributes, recently also soft information has been incorporated to increase the predictive performance. This soft information can be extracted from image data by complex models like Convolutional Neural Networks (CNNs). However, these are intransparent which excludes their use for high-stakes financial decisions. To overcome this limitation, we examine if a two-stage modeling approach can provide explainability. We combine visual interpretability by Regression Activation Maps (RAM) for the CNN and a linear regression for the overall prediction. Our experiments are based on 62.000 family homes in Philadelphia and the results indicate that the CNN learns aspects related to vegetation and quality aspects of the house from exterior images, improving the predictive accuracy of real estate appraisal by up to 5.4%.}}, author = {{Kucklick, Jan-Peter}}, booktitle = {{55th Annual Hawaii International Conference on System Sciences (HICSS-55)}}, keywords = {{Explainable Artificial Intelligence (XAI), Regression Activation Maps, Real Estate Appraisal, Convolutional Block Attention Module, Computer Vision}}, location = {{Virtual}}, title = {{{Visual Interpretability of Image-based Real Estate Appraisal}}}, year = {{2022}}, } @inproceedings{27507, abstract = {{Accurate real estate appraisal is essential in decision making processes of financial institutions, governments, and trending real estate platforms like Zillow. One of the most important factors of a property’s value is its location. However, creating accurate quantifications of location remains a challenge. While traditional approaches rely on Geographical Information Systems (GIS), recently unstructured data in form of images was incorporated in the appraisal process, but text data remains an untapped reservoir. Our study shows that using text data in form of geolocated Wikipedia articles can increase predictive performance over traditional GIS-based methods by 8.2% in spatial out-of-sample validation. A framework to automatically extract geographically weighted vector representations for text is established and used alongside traditional structural housing features to make predictions and to uncover local patterns on sale price for real estate transactions between 2015 and 2020 in Allegheny County, Pennsylvania.}}, author = {{Heuwinkel, Tim and Kucklick, Jan-Peter and Müller, Oliver}}, booktitle = {{55th Annual Hawaii International Conference on System Sciences (HICSS-55)}}, keywords = {{Real Estate Appraisal, Text Regression, Natural Language Processing (NLP), Location Intelligence, Wikipedia}}, location = {{Virtual}}, title = {{{Using Geolocated Text to Quantify Location in Real Estate Appraisal}}}, year = {{2022}}, } @phdthesis{30201, author = {{Fanasch, Patrizia}}, title = {{{Governance and Reputation in the Market for Experience Goods}}}, doi = {{10.17619/UNIPB/1-1292 }}, year = {{2022}}, } @article{30341, author = {{Hoyer, Britta and van Straaten, Dirk}}, issn = {{2214-8043}}, journal = {{Journal of Behavioral and Experimental Economics}}, keywords = {{General Social Sciences, Economics and Econometrics, Applied Psychology}}, pages = {{101869}}, publisher = {{Elsevier BV}}, title = {{{Anonymity and Self-Expression in Online Rating Systems - An Experimental Analysis}}}, doi = {{10.1016/j.socec.2022.101869}}, volume = {{98}}, year = {{2022}}, } @misc{30737, author = {{Schulz, Michael and Neuhaus, Uwe and Kaufmann, Jens and Kühnel, Stephan and Alekozai, Emal M. and Rohde, Heiko and Hoseini, Sayed and Theuerkauf, René and Badura, Daniel and Kerzel, Ulrich and Lanquillon, Carsten and Daurer, Stephan and Günther, Maik and Huber, Lukas and Thiée, Lukas-Walter and zur Heiden, Philipp and Passlick, Jens and Dieckmann, Jonas and Schwade, Florian and Seyffarth, Tobias and Badewitz, Wolfgang and Rissler, Raphael and Sackmann, Stefan and Gölzer, Philipp and Welter, Felix and Röth, Jochen and Seidelmann, Julian and Haneke, Uwe}}, publisher = {{NORDAKADEMIE gAG Hochschule der Wirtschaft}}, title = {{{DASC-PM v1.1 - Ein Vorgehensmodell für Data-Science-Projekte}}}, year = {{2022}}, } @article{32266, author = {{Hoppe, Julia Amelie and Melkas, Helinä and Pekkarinen, Satu and Tuisku, Outi and Hennala, Lea and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Thommes, Kirsten}}, issn = {{1044-7318}}, journal = {{International Journal of Human–Computer Interaction}}, keywords = {{Computer Science Applications, Human-Computer Interaction, Human Factors and Ergonomics}}, pages = {{1--17}}, publisher = {{Informa UK Limited}}, title = {{{Perception of Society’s Trust in Care Robots by Public Opinion Leaders}}}, doi = {{10.1080/10447318.2022.2081283}}, year = {{2022}}, } @article{32267, author = {{Hoppe, Julia Amelie and Melkas, Helinä and Pekkarinen, Satu and Tuisku, Outi and Hennala, Lea and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Thommes, Kirsten}}, issn = {{1044-7318}}, journal = {{International Journal of Human–Computer Interaction}}, keywords = {{Computer Science Applications, Human-Computer Interaction, Human Factors and Ergonomics}}, pages = {{1--17}}, publisher = {{Informa UK Limited}}, title = {{{Perception of Society’s Trust in Care Robots by Public Opinion Leaders}}}, doi = {{10.1080/10447318.2022.2081283}}, year = {{2022}}, } @inbook{32272, author = {{Akkerman, Agnes and Manevska, Katerina and Thommes, Kirsten and Sluiter, Roderick}}, booktitle = {{Employment Relations as Networks}}, isbn = {{9781003125730}}, publisher = {{Routledge}}, title = {{{Losing What You Never Had}}}, doi = {{10.4324/9781003125730-10}}, year = {{2022}}, } @article{17869, author = {{Poniatowski, Martin and Lüttenberg, Hedda and Beverungen, Daniel and Kundisch, Dennis}}, journal = {{Information Systems and e-Business Management, Special Issue on Platform Business Models and Platform Strategies}}, pages = {{257 -- 283}}, title = {{{Three Layers of Abstraction—A Conceptual Framework for Theorizing digital Multi-Sided Platforms}}}, volume = {{2}}, year = {{2022}}, } @inbook{32363, author = {{zur Heiden, Philipp and Priefer, Jennifer and Beverungen, Daniel}}, booktitle = {{Forum Dienstleistungsmanagement}}, editor = {{Bruhn, Manfred and Hadwich, Karsten}}, isbn = {{9783658373436}}, issn = {{2662-3382}}, pages = {{435--457}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Smart Service für die prädiktive Instandhaltung zentraler Komponenten des Mittelspannungs-Netzes}}}, doi = {{10.1007/978-3-658-37344-3_14}}, year = {{2022}}, } @article{34044, author = {{Hoffmann, Christin and Thommes, Kirsten}}, issn = {{0959-6526}}, journal = {{Journal of Cleaner Production}}, keywords = {{Industrial and Manufacturing Engineering, Strategy and Management, General Environmental Science, Renewable Energy, Sustainability and the Environment, Building and Construction}}, publisher = {{Elsevier BV}}, title = {{{Clear Roads and Dirty Air? Indirect effects of reduced private traffic congestion on emissions from heavy traffic}}}, doi = {{10.1016/j.jclepro.2022.135053}}, year = {{2022}}, } @article{34045, author = {{Hoffmann, Christin and Thommes, Kirsten}}, issn = {{0959-6526}}, journal = {{Journal of Cleaner Production}}, keywords = {{Industrial and Manufacturing Engineering, Strategy and Management, General Environmental Science, Renewable Energy, Sustainability and the Environment, Building and Construction}}, publisher = {{Elsevier BV}}, title = {{{Clear Roads and Dirty Air? Indirect effects of reduced private traffic congestion on emissions from heavy traffic}}}, doi = {{10.1016/j.jclepro.2022.135053}}, year = {{2022}}, } @article{29049, abstract = {{This study investigates the conditions under which tax rate changes accelerate risky investments. While tax rate increases are often expected to harm investment, analytical studies find tax rate increases may foster investment under flexibility.We design a theorybased experimentwith a binomial random walk and entry–exit flexibility.We find accelerated investment upon tax rate increases irrespective of an exit option, but no corresponding response to tax cuts. This asymmetry may be due to tax salience and mechanisms from irreversible choice under uncertainty. Given this evidence of unexpected tax-reform effects, tax policymakers should carefully consider behavioral aspects.}}, author = {{Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}}, journal = {{FinanzArchiv / Public Finance Analysis}}, keywords = {{Economic ExperimentM, Investment Decisions, Tax Effects, Timing Flexibility, Uncertainty}}, number = {{1-2}}, pages = {{239--289}}, title = {{{Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}}}, volume = {{78}}, year = {{2022}}, } @article{29048, abstract = {{We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize the effect of interpersonal trust and trust in government on both parties’ concessions. We find evidence that both kinds of trust affect the concessionary behavior, albeit in different ways. While trust in government affects concessionary behavior in line with intuitive predictions, we find that interpersonal trust only affects tax auditors. For high interpersonal trust, the alleviating effect of high trust in government on tax auditors’ concessions is less pronounced. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}}, journal = {{FinanzArchiv / Public Finance Analysis}}, keywords = {{Behavioral Taxation, Concessionary Behavior, Interpersonal Trust, Tax Audit, Trust in Government}}, number = {{1-2}}, pages = {{112--155}}, title = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}}, volume = {{78}}, year = {{2022}}, } @article{33251, author = {{Robra-Bissantz, Susanne and Lattemann, Christoph and Laue, Ralf and Leonhard-Pfleger, Raphaela and Wagner, Luisa and Gerundt, Oliver and Schlimbach, Ricarda and Baumann, Sabine and Vorbohle, Christian and Gottschalk, Sebastian and Kundisch, Dennis and Engels, Gregor and Wünderlich, Nancy and Nissen, Volker and Lohrenz, Lisa and Michalke, Simon}}, journal = {{HMD Praxis der Wirtschaftsinformatik}}, number = {{5}}, pages = {{1227 -- 1257}}, title = {{{Methoden zum Design digitaler Plattformen, Geschäftsmodelle und Service-Ökosysteme}}}, volume = {{59}}, year = {{2022}}, } @inproceedings{33502, author = {{Althaus, Maike and Poniatowski, Martin and Kundisch, Dennis}}, booktitle = {{Proceedings of the 43rd International Conference on Information Systems (ICIS)}}, location = {{Copenhagen, Denmark}}, title = {{{Tackling Crises Together? – An Econometric Analysis of Charitable Crowdfunding During the COVID-19 Pandemic}}}, year = {{2022}}, } @inproceedings{33882, author = {{Laux, Florian and Poniatowski, Martin and Kundisch, Dennis}}, location = {{Copenhagen, Denmark}}, title = {{{May I have your attention, please? Analyzing the effects of attention screening mechanisms on crowdworking platforms}}}, year = {{2022}}, } @inproceedings{33885, author = {{Seutter, Janina}}, location = {{Copenhagen, Denmark}}, title = {{{Online Reviews in B2B Markets: A Qualitative Study on the Underlying Motives }}}, year = {{2022}}, } @inproceedings{30916, author = {{Seutter, Janina}}, booktitle = {{Proceedings of the 30th European Conference on Information Systems (ECIS)}}, location = {{Timișoara, Romania}}, title = {{{Online Reviews in B2B Markets: A Qualitative Study of Underlying Motivations}}}, year = {{2022}}, } @inproceedings{31062, author = {{Poniatowski, Martin}}, booktitle = {{Proceedings of the 28th Americas Conference on Information Systems (AMCIS)}}, location = {{Minneapolis, USA}}, title = {{{How the Display of the Transaction Count Affects the Purchase Intention}}}, year = {{2022}}, }