@techreport{61502, abstract = {{This study introduces sloppiness---the inaccurate preparation of supporting information during tax disputes---as a neglected but critical factor influencing taxpayer noncompliance. We conceptualize sloppiness as arising both from imperfections in the internal information environment, exacerbated by structural uncertainty over litigation outcomes (factual dimension), and from strategic aversion to compliance effort (strategic dimension). We examine whether and to what extent improved documentation and engaging an internal monitoring expert can mitigate sloppiness and prevent litigation. Using a game-theoretic model, we derive equilibrium strategies for a tax manager's compliance effort, a monitoring expert's dispute resolution effort, and a tax authority's litigation decision. Absent a monitoring expert, we find that improved documentation consistently reduces the litigation probability. However, when a monitoring expert is present, we surprisingly find that improved documentation crowds out compliance effort and can increase the litigation probability. Overall, our results suggest that sloppiness can be overcome either through strong documentation alone or by engaging a monitoring expert when documentation is weak, with the latter approach becoming more attractive as the dispute resolution costs decline.}}, author = {{Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}}, title = {{{Sloppiness in Tax Disputes: How to Prevent Litigation?}}}, year = {{2025}}, } @article{61533, author = {{Balsmeier, B. and Lück, Sonja and Fleming, L.}}, issn = {{0048-7333}}, journal = {{Research Policy}}, number = {{10}}, publisher = {{Elsevier BV}}, title = {{{Science knowledge localizes}}}, doi = {{10.1016/j.respol.2025.105333}}, volume = {{54}}, year = {{2025}}, } @inbook{61769, author = {{Kiepe, Karina and Schlömer, Tobias}}, booktitle = {{berufsbildung. Zeitschrift für Theorie-Praxis-Dialog}}, pages = {{9--12}}, title = {{{Vom Muster in die Struktur: Ein Verfahrenskonzept der Wissenschaftskommunikation für die BBNE}}}, volume = {{3}}, year = {{2025}}, } @inbook{61820, abstract = {{Abstract A scoring list is a sequence of simple decision models, where features are incrementally evaluated and scores of satisfied features are summed to be used for threshold-based decisions or for calculating class probabilities. In this paper, we introduce a new multi-class variant and compare it against previously introduced binary classification variants for incremental decisions, as well as multi-class variants for classical decision-making using all features. Furthermore, we introduce a new multi-class dataset to assess collaborative human-machine decision-making, which is suitable for user studies with non-expert participants. We demonstrate the usefulness of our approach by evaluating predictive performance and compared to the performance of participants without AI help.}}, author = {{Heid, Stefan and Kornowicz, Jaroslaw and Hanselle, Jonas and Thommes, Kirsten and Hüllermeier, Eyke}}, booktitle = {{Communications in Computer and Information Science}}, isbn = {{9783032083265}}, issn = {{1865-0929}}, publisher = {{Springer Nature Switzerland}}, title = {{{MSL: Multi-class Scoring Lists for Interpretable Incremental Decision-Making}}}, doi = {{10.1007/978-3-032-08327-2_6}}, year = {{2025}}, } @inproceedings{61375, author = {{Reineke, Malte Fabian and Löhr, Bernd and Aßbrock, Agnes and Bartelheimer, Christian and Beverungen, Daniel}}, booktitle = {{International Conference on Business Process Management 2025}}, isbn = {{9783032028662}}, issn = {{0302-9743}}, publisher = {{Springer Nature Switzerland}}, title = {{{From Temporary Fixes to Informed Decisions—Design Echelons for Evaluating Workarounds}}}, doi = {{10.1007/978-3-032-02867-9_32}}, year = {{2025}}, } @article{61819, author = {{Papenkordt, Jörg and Ngonga Ngomo, Axel-Cyrille and Thommes, Kirsten}}, issn = {{0144-929X}}, journal = {{Behaviour & Information Technology}}, pages = {{1--22}}, publisher = {{Informa UK Limited}}, title = {{{Are numerical or verbal explanations of AI the key to appropriate user reliance and error detection?}}}, doi = {{10.1080/0144929x.2025.2568928}}, year = {{2025}}, } @inbook{61877, abstract = {{Abstract Research indicates that anger is a prevalent emotion in human-technology interactions, often leading to frustration, rejection and reduced trust, significantly impacting user experience and acceptance of technology. Particularly in high-risk or uncertain situations, where AI explanations are intended to help users make more informed decisions, decision-making is influenced by emotional factors, impairing understanding and leading to suboptimal choices. While XAI research continues to evolve, greater consideration of users’ emotions and individual characteristics remains necessary. Broadening empirical studies in this area could foster a more comprehensive understanding of decision-making processes following explanations, especially in relation to the interaction between emotions and cognition. In response, this study seeks to contribute to this area by employing an experimental design to examine the effects of AI explanations and emotion regulation on user reliance and trust of emotional users. The results provide a foundation for future human-centered research in XAI, focusing on the impact of emotions and cognition in human-technology interactions.}}, author = {{Lammert, Olesja}}, booktitle = {{Communications in Computer and Information Science}}, isbn = {{9783032083326}}, issn = {{1865-0929}}, publisher = {{Springer Nature Switzerland}}, title = {{{Can AI Regulate Your Emotions? An Empirical Investigation of the Influence of AI Explanations and Emotion Regulation on Human Decision-Making Factors}}}, doi = {{10.1007/978-3-032-08333-3_11}}, year = {{2025}}, } @phdthesis{61916, abstract = {{Diese Dissertation untersucht Optimierungsverfahren für die nachhaltige Gestaltung von Energiesystemen mit Schwerpunkt auf dem Elektrizitätssektor im Kontext der Energiewende. Aufbauend auf Methoden des Operations Research werden Planungs- und Steuerungsprobleme in den Bereichen Stromverteilnetze und energiebewusste Produktionsplanung adressiert. Die Arbeit umfasst fünf Beiträge: (P1) entwickelt ein lineares Multi-Commodity-Flow-Modell für die kostenoptimale Erweiterung großskaliger Verteilnetze unter Berücksichtigung von Resilienzszenarien und analysiert den Zusammenhang zwischen Modellparametern und Rechenzeiten; (P2) und (P3) befassen sich mit der mehrzielorientierten flexible Job Shop Scheduling-Optimierung unter Echtzeit-Strompreisen, wobei (P3) zusätzlich CO2-Emissionen als Zielgröße integriert; (P4) erweitert dieses Szenario um simultane Energiebeschaffungsentscheidungen aus Netz, erneuerbaren Quellen und Speichersystemen unter Unsicherheit mittels Rolling-Horizon-Ansatz; (P5) vergleicht unterschiedliche Klassen von Many-Objective Evolutionary Algorithms (dominanz-, indikatoren- und dekompositionsbasiert) im Hinblick auf Konvergenz, Diversität und Vollständigkeit der Paretofront. Die entwickelten Modelle und Algorithmen – darunter memetische Varianten von NSGA-II, NSGA-III, θ-DEA und HypE – werden durch umfassende Rechenexperimente evaluiert. Die Ergebnisse liefern praxisrelevante Handlungsempfehlungen für Netzbetreiber, produzierende Unternehmen und politische Entscheidungsträger und leisten einen Beitrag zur effizienten, zuverlässigen und emissionsarmen Energieversorgung der Zukunft.}}, author = {{Burmeister, Sascha Christian}}, publisher = {{LibreCat University}}, title = {{{Optimization Techniques for Sustainable Energy System Design}}}, doi = {{10.17619/UNIPB/1-2403}}, year = {{2025}}, } @article{62017, author = {{Mayrhofer, Thomas and Schmitz, Hendrik}}, issn = {{0165-1765}}, journal = {{Economics Letters}}, publisher = {{Elsevier BV}}, title = {{{Prudence and prevention – empirical evidence}}}, doi = {{10.1016/j.econlet.2025.112671}}, volume = {{257}}, year = {{2025}}, } @inbook{54230, author = {{Bartlitz, David and Gräfe, Alexander}}, booktitle = {{Handbuch des EU-Wirtschaftsrechts}}, editor = {{Dauses, Manfred A. and Ludwigs, Markus}}, publisher = {{C.H. Beck}}, title = {{{Section 39 (Digital Markets Act)}}}, year = {{2025}}, } @inproceedings{60424, author = {{Bartlitz, David}}, booktitle = {{Verhandlungen des 74. Deutschen Juristentages Stuttgart 2024}}, title = {{{Diskussionsbeitrag zu Klimaquote, Klimagovernance und Rechtsformzusatz "klimaneutral"}}}, year = {{2025}}, } @inproceedings{61104, author = {{Sloane, Hannah Sabrina}}, location = {{Universität Graz}}, title = {{{Overcoming disciplinary cultures as innovation barriers: realising transfer potentials}}}, year = {{2025}}, } @book{60595, abstract = {{Many of the major international and intrastate crises and conflicts, but also the threat to democratic principles, are driven by belief systems and ideologies. They fuel political polarization, which is particularly evident in the battleground of social media. Nevertheless, we hardly pay attention to ideologies, their narratives, functions and organizations in economic theory today. Ideologies as “non-rational beliefs” seem incompatible with rationality in economic models. Therefore, the book examines the role of ideologies and belief systems in individual decision-making behavior from an economic and rational perspective. Due to the fact that people have incomplete information, belief systems and ideologies fulfill a number of important functions. While ideologies themselves serve psychological needs, they are used as a cognitive framework for rational decision-making once they have been adopted through a Bayesian learning process. They influence decisions in a wide range of areas, from consumption and work to politics. This is where the role of ideological organizations becomes important, because they determine the ideological direction of the narratives and their dissemination. Thus, ideologies give a normative direction, for better or for worse. The “quality” of ideological leadership can be evaluated normatively on the basis of principles such as individual sovereignty and human dignity. A democratic discourse requires an information and communication system that enables an evaluation of precisely these ideologies, free from resource and information power. }}, author = {{Gries, Thomas and Burs, Carina and Müller, Veronika}}, isbn = {{9783031935138}}, issn = {{2731-5908}}, publisher = {{Springer Nature Switzerland}}, title = {{{The Economics of Ideologies}}}, doi = {{10.1007/978-3-031-93514-5}}, year = {{2025}}, } @article{59335, abstract = {{Technological advancements and evolving value orientations reshape future value creation and pose new requirements for service innovation. While a variety of disciplines are developing new approaches to drive service innovation, this is primarily done in isolation and generates only fragmented solutions. Sociological theory has proposed “boundary objects” as an effective umbrella for communication and cooperation among communities. Therefore, we introduce continuous value shaping (CVS) as a boundary object describing service innovation approaches along five principles. We reflect on this concept through the different disciplinary lenses of researchers in service marketing, information systems, service engineering, sociology of work, and innovation management. These perspectives highlight how the CVS principles already connect to discourses within the individual disciplines. However, the CVS concept will not only provide an umbrella to embrace existing activities in different academic disciplines. It also assists to identify research themes that will benefit from uniting the power of these disciplines, and it can serve as an integrating framework to conceptualize complex service innovation approaches. Thus, the CVS concept should guide both researchers and practitioners to develop and implement novel innovation and transformation efforts—in and across organizations.}}, author = {{Böhmann, Tilo and Roth, Angela and Satzger, Gerhard and Benz, Carina and Beverungen, Daniel and Boes, Andreas and Breidbach, Christoph and Gersch, Martin and Gudergan, Gerhard and Hogreve, Jens and Kurtz, Christian and Langes, Barbara and Leimeister, Jan Marco and Lewandowski, Tom and Meiren, Thomas and Nägele, Rainer and Paluch, Stefanie and Peters, Christoph and Poeppelbuss, Jens and Robra-Bissantz, Susanne and Schultz, Carsten and Schumann, Jan H. and Wirtz, Jochen and Wünderlich, Nancy V.}}, issn = {{1019-6781}}, journal = {{Electronic Markets}}, keywords = {{Continuous value shaping (CVS), Service research, Service innovation, Digitalization, Sustainability, Interdisciplinary research}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Continuous value shaping: A boundary concept for innovating service innovation approaches}}}, doi = {{10.1007/s12525-025-00771-1}}, volume = {{35}}, year = {{2025}}, } @article{54775, author = {{Trang, Simon Thanh-Nam and Krämer, Tobias and Trenz, Manuel and Weiger, Welt}}, journal = {{Information Systems Research (VHB Jourqual 3 A+, FT50)}}, number = {{2}}, title = {{{Deeper down the rabbit hole - How technology conspiracy beliefs emerge and foster a conspiracy mindset}}}, doi = {{10.1287/isre.2022.0494}}, volume = {{36}}, year = {{2025}}, } @article{56603, author = {{Trang, Simon Thanh-Nam and Trenz, Manuel and Welf, Weiger}}, journal = {{Journal of Information Technology}}, number = {{3}}, title = {{{Don’t count your chickens before they hatch: Conceptualizing and exploring deviations from polls during public health app releases}}}, doi = {{10.1177/02683962241295781}}, volume = {{40}}, year = {{2025}}, } @article{54576, author = {{Nastjuk, Ilja and Rampold, Florian and Trang, Simon Thanh-Nam and Benitez, Jose}}, issn = {{0960-085X}}, journal = {{European Journal of Information Systems (VHB Jourqual 3 A)}}, number = {{4}}, pages = {{1--24}}, publisher = {{Informa UK Limited}}, title = {{{A field experiment on ISP training designs for enhancing employee information security compliance}}}, doi = {{10.1080/0960085x.2024.2359460}}, volume = {{34}}, year = {{2025}}, } @article{62151, author = {{Keller, Thomas and Warwas, Julia and Klein, Julia and Henkenjohann, Richard and Trenz, Manuel and Trang, Simon Thanh-Nam}}, journal = {{JMIR Medical Education}}, number = {{e73245}}, title = {{{ Motivational Framing Strategies in Health Care Information Security Training: Randomized Controlled Trial}}}, doi = {{10.2196/73245}}, volume = {{11}}, year = {{2025}}, } @article{62152, author = {{Schütz, Florian and Ortiz de Guinea Lopez, Ana and Wolf, Tobias and Trang, Simon Thanh-Nam}}, journal = {{Communications of the Association for Information Systems}}, title = {{{Better (Cyber) Insured than Sorry? Unraveling Cognitive Factors in the (Non-)Adoption of Personal Cyber Insurance using fsQCA}}}, volume = {{accepted}}, year = {{2025}}, } @inbook{62168, author = {{Schlömer, Tobias and Kiepe, Karina}}, booktitle = {{Innovation für Nachhaltigkeit durch berufs- und wirtschaftspädagogische Forschung}}, editor = {{Schlicht, Juliana and Schwehm, Franziska and Kaiser, Sophie}}, isbn = {{978-3-7639-7739-0}}, pages = {{299--314}}, title = {{{Innovation Hubs und ihre Lernpotenziale für Auszubildende im Rahmen von BBNE}}}, doi = {{10.3278/9783763977390}}, year = {{2025}}, }