@inproceedings{63525,
  abstract     = {{Recommender systems (RS) can support sustainable development by steering users toward more sustainable choices. Sustainability-aware explanations represent one avenue for contributing to this goal by foregrounding the environmental and social aspects of the recommended products or services. This paper advances the line of research on sustainability-aware explanations by integrating nudging mechanisms into their design and by evaluating their effectiveness through a randomized between-subjects online vignette experiment across two item domains (). Our findings offer actionable design guidelines for building RS that foster sustainability-aware decision making and enrich the empirical foundation for impact-oriented research on explanation in RS.
}},
  author       = {{Halimeh, Haya and Müller, Oliver}},
  location     = {{Prague, Czech Republic}},
  title        = {{{Towards Greener Choices: Decision Information Nudging for Sustainability-Aware Recommender Explanations}}},
  doi          = {{10.1007/978-3-032-13342-7}},
  year         = {{2025}},
}

@techreport{63026,
  author       = {{Althaus, Maike and Beverungen, Daniel and Flath, Beate and Halimeh, Haya and Hansmeier, Philipp and zur Heiden, Philipp and Kundisch, Dennis and Müller, Michelle and Müller, Oliver and Oberthür, Simon and Vorbohle, Christian and Momen Pour Tafreshi, Maryam and Mauß, Sebastian and Mücke, Alina and Müller, Jörg and Peter, Malte and Schmitt-Chandon, Ariane and Sellerberg, Kerstin and Steinhäuser, Moritz}},
  title        = {{{Positionspapier Use Case 1: Vernetzte Kulturplattformen}}},
  year         = {{2025}},
}

@techreport{46047,
  abstract     = {{This study examines the impact of tax certainty through advance tax rulings (ATRs) on firms' risky investments under cash flow and tax uncertainty. Both firms and governments have expressed growing concern about increasing tax uncertainty, due to frequent tax reforms and the difficulty in applying ambiguous tax laws and anticipating audit outcomes. One remedy is the provision of ATRs, which offer upfront clarification of tax issues to reduce tax uncertainty and increase risk-taking. We analyze how these uncertainties, along with different tax rates, loss offset provisions, and ATR fees affect investment strategies. Our results suggest, first, that ATRs encourage riskier investments, particularly in tax regimes with generous loss offsets. We identify optimal ranges of ATR fees that benefit firms and tax authorities. Second, we show that it may be beneficial to design ATRs with a low or negative fee. Third, our study reveals a U-shaped relationship between firms' risk aversion and their willingness to pay for tax certainty, with willingness being higher for firms at low or high levels of risk aversion. In contrast, moderately risk-averse firms are only willing to accept low fees. Overall, our results highlight the importance of low-cost tax certainty combined with generous loss offset provisions to encourage risky investments.}},
  author       = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}},
  title        = {{{How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}}},
  doi          = {{10.1007/s10797-025-09930-8}},
  year         = {{2025}},
}

@article{63100,
  author       = {{Kundisch, Dennis and Wilms, Alexander}},
  journal      = {{Journal of Small Business and Enterprise Development}},
  title        = {{{From mismatch to synergy: how new ventures and family-owned firms navigate cooperation}}},
  doi          = {{10.1108/JSBED-07-2025-0474}},
  year         = {{2025}},
}

@inproceedings{62877,
  author       = {{Sänger, Niklas and Schmid, Leonie and Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann}},
  location     = {{Darmstadt}},
  title        = {{{Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation}}},
  year         = {{2025}},
}

@article{63470,
  author       = {{Wiredu, Laura}},
  journal      = {{Junior Management Science}},
  number       = {{4}},
  pages        = {{985--1008}},
  title        = {{{Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects}}},
  doi          = {{10.582/jums/v10i4pp985-1008}},
  volume       = {{10}},
  year         = {{2025}},
}

@article{63909,
  abstract     = {{<jats:sec><jats:title>Introduction</jats:title><jats:p>Human-machine interactions become increasingly pervasive in daily life and professional contexts, motivating research to examine how human behavior changes when individuals interact with machines rather than other humans. While most of the existing literature focused on human-machine interactions with algorithmic systems in advisory roles, research on human behavior in monitoring or verification processes that are conducted by automated systems remains largely absent. This is surprising given the growing implementation of algorithmic systems in institutions, particularly in tax enforcement and financial regulation, to help monitor and identify misreports, or in online labor platforms widely implementing algorithmic control to ensure that workers deliver high service quality. Our study examines how human dishonesty changes when verification of statements that may be untrue is performed by machines vs. humans, and how ambiguity in the verification process influences dishonest behavior.</jats:p></jats:sec><jats:sec><jats:title>Method</jats:title><jats:p>We design an incentivized laboratory experiment using a modified die-roll paradigm where participants privately observe a random draw and report the result, with higher reported numbers yielding greater monetary rewards. A probabilistic verification process introduces risk of identifying a lie and punishment, with treatments varying by verification entity (human vs. machine) and degree of ambiguity in the verification process (transparent vs. ambiguous).</jats:p></jats:sec><jats:sec><jats:title>Results</jats:title><jats:p>Our results show that under transparent verification rules, cheating magnitude does not significantly differ between human and machine auditors. However, under ambiguous conditions, cheating magnitude is significantly higher when machines verify participants' reports, reducing the prevalence of partial cheating while leading to behavioral polarization manifested as either complete honesty or maximal overreporting. The same applies when comparing reports to a machine entity under ambiguous and transparent verification rules.</jats:p></jats:sec><jats:sec><jats:title>Discussion</jats:title><jats:p>These findings emphasize the behavioral implications of algorithmic opacity in verification contexts. While machines can serve as effective auditors under transparent conditions, their black box nature combined with ambiguous verification processes may unintentionally incentivize more severe dishonesty. These insights have practical implications for designing automated oversight systems in tax audits, compliance, and workplace monitoring.</jats:p></jats:sec>}},
  author       = {{Protte, Marius and Mir Djawadi, Behnud}},
  issn         = {{2813-5296}},
  journal      = {{Frontiers in Behavioral Economics}},
  publisher    = {{Frontiers Media SA}},
  title        = {{{Human vs. algorithmic auditors: the impact of entity type and ambiguity on human dishonesty}}},
  doi          = {{10.3389/frbhe.2025.1645749}},
  volume       = {{4}},
  year         = {{2025}},
}

@article{63908,
  author       = {{Mir Djawadi, Behnud and Plaß, Sabrina and Loer, Sabrina}},
  issn         = {{0014-2921}},
  journal      = {{European Economic Review}},
  publisher    = {{Elsevier BV}},
  title        = {{{“I don’t believe that you believe what I believe”: an experiment on misperceptions of social norms and whistleblowing}}},
  doi          = {{10.1016/j.euroecorev.2025.105189}},
  volume       = {{180}},
  year         = {{2025}},
}

@article{63911,
  author       = {{Mir Djawadi, Behnud and Plaß, Sabrina and Loer, Sabrina}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Social Information Interventions under Competing Norms: Evidence from a Whistleblowing Experiment}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.5345248}},
  year         = {{2025}},
}

@article{63912,
  author       = {{Mir Djawadi, Behnud and Wester, Lisa}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.5345248}},
  year         = {{2025}},
}

@article{60050,
  abstract     = {{Reputation systems to rate companies’ performances remain largely unexplored inresearch and are scarcely used in business-to-business (B2B) practice. Such systemsare essential for businesses seeking trustworthy partners, as they help reduce infor-mation asymmetry, lower buyers’ transaction risks, and allow high-quality serviceproviders to justify premium pricing. Unlike traditional review-based systems in thebusiness-to-consumer (B2C) context, we propose a B2B reputation mechanism inwhich buyers commit to a rating payment before a transaction. Once the buyer final-izes the rating, this payment is executed and recorded on a blockchain as an immu-table, secure ledger. Our system mimics natural trust-building mechanisms with rat-ings that are (1) monetary-based, (2) stake-based, (3) non-aggregated, (4) involvecounter-ratings, (5) selectively sellable, (6) individually comparable, (7) stored ona blockchain, (8) and monitored by a third instance. This system provides a novelapproach to fostering trust in B2B transactions by reducing information asymme-try and transaction risk. We illustrate the mechanism’s application in the consultingsector. Our analysis has identified 23 institutional trust and distrust dimensions thatpromote establishing institutional trust through the proposed mechanism. Qualita-tive interviews suggest that, while complex and challenging to apply, this mecha-nism can foster trust in B2B transactions. Given the low maturity in the applicationdomain—rating professional business services with business reputation systems—and solution domain—using monetary stakes for ratings, this system stands as apotential invention.}},
  author       = {{Hemmrich, Simon and Nissen, Volker and Beverungen, Daniel and Pauls, Josias Daniel Miño}},
  journal      = {{Information Systems and e-Business Management}},
  keywords     = {{Information asymmetry, Trust, Reputation system, Monetary rating, Blockchain, Consulting}},
  number       = {{1}},
  publisher    = {{Springer}},
  title        = {{{Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting}}},
  doi          = {{https://doi.org/10.1007/s10257-025-00702-9}},
  volume       = {{23}},
  year         = {{2025}},
}

@phdthesis{65309,
  author       = {{Hemmrich, Simon}},
  keywords     = {{Reputation Systems, Rating systems, monetary ratings, incentive mechanism, systems theory, Market coordination, advanced review system}},
  pages        = {{347}},
  publisher    = {{Universität Paderborn}},
  title        = {{{A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets}}},
  doi          = {{https://doi.org/10.17619/UNIPB/1-2414}},
  year         = {{2025}},
}

@article{50301,
  author       = {{Schryen, Guido}},
  journal      = {{Journal of Parallel and Distributed Computing}},
  title        = {{{Speedup and efficiency of computational parallelization: A unifying approach and asymptotic analysis}}},
  year         = {{2024}},
}

@article{49868,
  author       = {{Schön, Lena and Graßl, Benjamin and Giese, Henning}},
  journal      = {{Steuer und Wirtschaft}},
  pages        = {{71--92}},
  title        = {{{Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}}},
  year         = {{2024}},
}

@article{52092,
  author       = {{Stumpe, Miriam}},
  issn         = {{2352-1465}},
  journal      = {{Transportation Research Procedia}},
  pages        = {{402--409}},
  publisher    = {{Elsevier BV}},
  title        = {{{A new mathematical formulation for the simultaneous optimization of charging infrastructure and vehicle schedules for electric bus systems}}},
  doi          = {{10.1016/j.trpro.2024.02.051}},
  volume       = {{78}},
  year         = {{2024}},
}

@article{52202,
  author       = {{Lammert, Olesja and Richter, Birte and Schütze, Christian and Thommes, Kirsten and Wrede, Britta}},
  journal      = {{Frontiers in Behavioral Economics}},
  title        = {{{Humans in XAI: Increased Reliance in Decision-Making Under Uncertainty by Using Explanation Strategies}}},
  doi          = {{10.3389/frbhe.2024.1377075}},
  year         = {{2024}},
}

@article{52702,
  abstract     = {{<jats:p>The editorial introduces the special issue Knowledge by Design in Education: Key challenges and experiences from research practice, posing key questions, offering an insight into ongoing discussions, and presenting an overview of the included articles.</jats:p>}},
  author       = {{Brase, Alexa Kristin and Jenert, Tobias}},
  issn         = {{2511-0667}},
  journal      = {{EDeR. Educational Design Research}},
  number       = {{1}},
  publisher    = {{Staats- und Universitatsbibliothek Hamburg Carl von Ossietzky}},
  title        = {{{Knowledge by Design in Education}}},
  doi          = {{10.15460/eder.8.1.2213}},
  volume       = {{8}},
  year         = {{2024}},
}

@book{48640,
  abstract     = {{Das Herausgeberwerk präsentiert aktuelle Forschungsergebnisse und praktische Erkenntnisse aus dem Bereich von digitalen Plattformen und Ökosystemen im Business-to-Business-Kontext. Dabei liegt der Schwerpunkt auf empirischen und konzeptionellen Beiträgen. Neben Grundlagen, Enablern und Fallstudien werden ebenso mögliche Vorgehensweisen zur Entwicklung von Plattformen behandelt. 

Praktikerinnen und Praktiker aus den Bereichen Management, Strategische Planung und Business Development erhalten Impulse, um Digitale Plattformen und Ökosysteme erfolgreich voranzutreiben und so Potenziale innerhalb ihres Unternehmens zu realisieren. 

Forschende, Lehrende und Studierende aus den Bereichen Digitale Plattformen und Ökosysteme aus dem Business-to-Business-Kontext dienen die Beiträge als Anregung für intensive Diskussionen.}},
  editor       = {{Schallmo, Daniel R. A. and Kundisch, Dennis and Lang, Klaus and Hasler, Daniel}},
  isbn         = {{978-3-658-43129-7}},
  pages        = {{288}},
  publisher    = {{Springer Gabler}},
  title        = {{{Digitale Plattformen und Ökosysteme im B2B-Bereich - Fallstudien, Ansätze, Technologien und Tools}}},
  year         = {{2024}},
}

@article{53130,
  author       = {{Stumpe, Miriam and Dieter, Peter and Schryen, Guido and Müller, Oliver and Beverungen, Daniel}},
  journal      = {{Transportation Research Part A: Policy and Practice}},
  title        = {{{Designing taxi ridesharing systems with shared pick-up and drop-off locations: Insights from a computational study}}},
  year         = {{2024}},
}

@article{53277,
  author       = {{Vorbohle, Christian and Kundisch, Dennis}},
  journal      = {{Journal of Business Models}},
  number       = {{1}},
  pages        = {{100--112}},
  title        = {{{Leveraging Business Modeling Tools For Ecosystemic Business Model Design}}},
  volume       = {{12}},
  year         = {{2024}},
}