@book{59182, editor = {{Beverungen, Daniel and Lehrer, Christiane and Trier, Matthias}}, isbn = {{9783031801242}}, issn = {{2195-4968}}, publisher = {{Springer Nature Switzerland}}, title = {{{Transforming the Digitally Sustainable Enterprise}}}, doi = {{10.1007/978-3-031-80125-9}}, year = {{2025}}, } @book{59287, editor = {{Beverungen, Daniel and Lehrer, Christiane and Trier, Matthias}}, isbn = {{9783031801211}}, issn = {{2195-4968}}, publisher = {{Springer Nature Switzerland}}, title = {{{Solutions and Technologies for Responsible Digitalization}}}, doi = {{10.1007/978-3-031-80122-8}}, year = {{2025}}, } @article{60280, author = {{Heinovski, Julian and Ergenç, Doǧanalp and Thommes, Kirsten and Dressler, Falko}}, issn = {{2687-7813}}, journal = {{IEEE Open Journal of Intelligent Transportation Systems}}, pages = {{1--1}}, publisher = {{Institute of Electrical and Electronics Engineers (IEEE)}}, title = {{{Incentive-Based Platoon Formation: Optimizing the Personal Benefit for Drivers}}}, doi = {{10.1109/ojits.2025.3580464}}, year = {{2025}}, } @inbook{60292, abstract = {{Im Rahmen meines SoTL-Projekts habe ich mich aufgrund meiner Vorerfahrungen mit dem experimentellen Forschungsansatz für die Untersuchung der Wirksamkeit von Lernzielen mittels eines Gruppenvergleichs entschieden. In dieser Reflexion stelle ich zunächst heraus, welche Hindernisse und welche Möglichkeiten die Durchführung einer experimentellen Studie im hochschuldidaktischen Kontext mit sich bringt. Anschließend zeige ich anhand konkreter Vorgehensweisen in meinem SoTL-Projekt sowie Bezügen zur experimentellen Wirtschaftsforschung auf, wie wesentliche Punkte für ein fundiertes experimentelles Forschungsdesign in der Hochschullehre umgesetzt werden können und wie Forschende verschiedener Fachrichtungen mit einem derart gestalteten SoTL-Projekt einen Mehrwert sowohl für sich als auch für die Lehrforschung generieren können.}}, author = {{Auer, Thorsten Fabian}}, booktitle = {{Scholarship of Teaching and Learning und disziplinäre Forschung: Eine komplexe Beziehung}}, editor = {{Bohndick, Carla and Kordts, Robert and Leschke, Jonas and Vöing, Nerea}}, isbn = {{978-3-658-47907-7}}, pages = {{65--69}}, publisher = {{Springer VS}}, title = {{{SoTL und Forschung in den Sozialwissenschaften: Der experimentelle Ansatz in SoTL}}}, doi = {{10.1007/978-3-658-47908-4_11}}, year = {{2025}}, } @article{60356, author = {{Sloane, Hannah Sabrina}}, journal = {{bwp@}}, number = {{Profil 12}}, pages = {{1--16}}, title = {{{Zwei Perspektiven auf den Übergang in ein Studium: eine imaginäre Diskussion zwischen Wirtschaftspädagogik und Soziologie }}}, year = {{2025}}, } @article{60414, author = {{Bartlitz, David}}, issn = {{0178-2169}}, journal = {{Entscheidungsanmerkungen zum Wirtschafts- und Bankrecht (WuB)}}, number = {{4}}, pages = {{124--128}}, title = {{{Angabe der Auszahlungsbedingungen bei einem Recht zu deren nachträglicher Abänderung. Anmerkung zu BGH, Urt. v. 17. 12. 2024 - XI ZR 314/21}}}, year = {{2025}}, } @article{60419, author = {{Bartlitz, David}}, journal = {{Europäische Zeitschrift für Wirtschaftsrecht (EuZW)}}, number = {{10}}, pages = {{483--484}}, title = {{{Weigerung der Gewährleistung der Interoperabilität einer Plattform mit App eines Drittunternehmens. Anmerkung zu EuGH, Urt. v. 25. 2. 2025 - C-233/23}}}, year = {{2025}}, } @inproceedings{60534, author = {{Vorbohle, Christian}}, booktitle = {{Proceedings of the Business Model Conference 2025}}, location = {{Oulu, Finland}}, title = {{{Toward Design Principles to Enhance Visual Inquiry Tools for Ecosystem Design}}}, year = {{2025}}, } @article{60169, abstract = {{Abstract Data ecosystems can generate valuable business opportunities, but research on their emergence within specific industries is limited. The cultural event industry is characterized by a multifaceted cultural landscape and a fragmented and heterogeneous market of cultural event platforms. The emerging German cultural data ecosystem, envisioned to share event data in a data space, could foster data-driven innovation and enhance value creation in the cultural event industry. Yet, following the ecosystem-as-structure view, the platforms’ willingness to participate in the cultural data ecosystem depends on whether their business model aligns with at least one of the focal value propositions of the cultural data ecosystem. In this paper, we develop a taxonomy of cultural event platform business models, and derive six archetypes. Additionally, we interview industry representatives of these archetypes to shed light on the benefits and obstacles when participating in the cultural data ecosystem, and to identify potential focal value propositions, corresponding actor roles, and activities. Our work contributes to the discussion on taxonomies of data-sharing business models and the emergence of data ecosystems in the cultural event industry.}}, author = {{Althaus, Maike and Vorbohle, Christian and Müller, Michelle and Kundisch, Dennis}}, issn = {{1019-6781}}, journal = {{Electronic Markets}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Setting the stage for a flourishing cultural data ecosystem: A spotlight on business models of cultural event platforms}}}, doi = {{10.1007/s12525-025-00790-y}}, volume = {{35}}, year = {{2025}}, } @inproceedings{60549, author = {{Müller, Michelle}}, booktitle = {{Proceedings of the 33rd European Conference on Information Systems (ECIS)}}, location = {{Amman, Jordan}}, title = {{{Guardians of Giving – An Empirical Analysis of the Relationship between Charitable Crowdfunding and Acquisitive Crime,” Proceedings of the 33rd European Conference on Information Systems (ECIS)}}}, year = {{2025}}, } @article{60422, author = {{Bartlitz, David}}, journal = {{Zeitschrift für Wirtschaftsrecht (ZIP)}}, number = {{28}}, pages = {{1641--1651}}, title = {{{Positivdiskriminierung im Wettbewerb der Preisvergleichsdienste}}}, year = {{2025}}, } @inproceedings{60680, abstract = {{Classical machine learning techniques often struggle with overfitting and unreliable predictions when exposed to novel conditions. Introducing causality into the modelling process offers a promising way to mitigate these challenges by enhancing predictive robustness. However, constructing an initial causal graph manually using domain knowledge is time-consuming, particularly in complex time series with numerous variables. To address this, causal discovery algorithms can provide a preliminary causal structure that domain experts can refine. This study investigates causal feature selection with domain knowledge using a data center system as an example. We use simulated time-series data to compare different causal feature selection with traditional machine-learning feature selection methods. Our results show that predictions based on causal features are more robust compared to those derived from traditional methods. These findings underscore the potential of combining causal discovery algorithms with human expertise to improve machine learning applications.}}, author = {{Zapata Gonzalez, David Ricardo and Meyer, Marcel and Müller, Oliver}}, keywords = {{Causal Machine Learning, Causality in Time Series, Causal Discovery, Human-Machine Collaboration}}, location = {{Amman, Jordan}}, title = {{{Bridging the gap between data-driven and theory-driven modelling – leveraging causal machine learning for integrative modelling of dynamical systems}}}, year = {{2025}}, } @techreport{60733, author = {{Gerdes, Kristin and Harst, Simon and Schanz, Deborah and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{2024 Global Tax Complexity Survey}}}, doi = {{10.52569/WEMV6812}}, year = {{2025}}, } @article{60004, abstract = {{Process mining has been established as a data-driven approach to analyze and improve business processes based on event data documented in event logs. A core assumption for meaningful analyses is that event data accurately represent the real-world execution of business processes in an organization. However, anecdotal evidence and recent case studies show that these aspects do not always align, and the business process management community is only beginning to investigate the mechanisms generating mismatches between process execution and event data. This study aims to identify the role of workarounds goal-directed deviations from standard processes performed by process participants to overcome obstacles– in this context. Through an inductive multiple case study of 13 workarounds in four organizations, three mismatch categories between event logs and real-world process execution related to workarounds are identified and explored. This study contributes to the literature by describing how workarounds can act as mechanisms that cause mismatches between process execution and event data, adding to the discussion on process drift and workaround mining. Furthermore, exploring the mismatch categories offers insights for practitioners and researchers on how to handle and interpret data quality issues in event data.}}, author = {{Bartelheimer, Christian and Löhr, Bernd and Reineke, Malte Fabian and Aßbrock, Agnes and Beverungen, Daniel}}, issn = {{2363-7005}}, journal = {{Business & Information Systems Engineering}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Workarounds as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study}}}, doi = {{10.1007/s12599-025-00943-5}}, year = {{2025}}, } @techreport{46048, author = {{Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}}, title = {{{Tax Disputes - The Role of Technology and Controversy Expertise}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4214449 }}, year = {{2025}}, } @techreport{60926, abstract = {{Recent regulatory changes and the adoption of the ‘DAC 7’ EU Directive have significantly increased the importance of Tax compliance management systems (Tax CMS) in German tax audits. Our interview-based study, which draws on the insights of experts from various sectors, including industry and commerce on the one hand side and tax advisors on the other hand side, reveals nuanced perspectives on the impact of Tax CMS on tax audits. Our results reveal that the number of Tax CMS in German firms has increased in recent years and that, in particular, the majority of large firms have implemented these control systems. From a firm’s perspective, there has been no discernible impact on the duration, scope, or focus of tax audits, nor the frequency of tax disputes or the number and size of tax refunds. However, tax practitioners in advisory firms report a slight positive change in the audit environment, with fewer tax disputes, and a more efficiency-driven approach to audit procedures, with an increase in process-oriented audits. These findings represent preliminary observations on the use and effectiveness of Tax CMS in tax audits. They provide early insights into the advantages and disadvantages of these systems. These findings are particularly relevant given the expected increasing role of Tax CMS in German tax audits, driven by ongoing regulatory developments. }}, author = {{Schulz, Kim Alina and Sureth-Sloane, Caren}}, title = {{{Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences}}}, doi = {{https://dx.doi.org/10.2139/ssrn.5378524}}, year = {{2025}}, } @article{60947, abstract = {{ABSTRACTIntrapreneurs—employees participating in internal corporate venturing (ICV) programs—are vital in nurturing entrepreneurship within organizations. While existing literature has extensively studied ICV at the organizational level, research on individual‐level processes remains limited, particularly regarding intrapreneurs' identity‐related conflicts over time. However, to design programs and interventions that unlock employees' creative potential and promote innovation, it is crucial to understand these individual dynamics. We conducted an 18‐month longitudinal study of 21 intrapreneurs within an ICV program, developing a process model and theory of intrapreneurs' identity work. We find that aspiring intrapreneurs construct an “idealized entrepreneur identity” that fundamentally conflicts with their employee identity. To maintain a coherent sense of self, they either safeguard their emerging entrepreneur identity by denying corporate dependence and eventually opposing the organization or they realign with their employee role, forsaking their intrapreneurial aspirations. These findings challenge the implicit assumption of a distinct intrapreneur identity, demonstrating how and why intrapreneurs struggle to construct a coherent and positively valued identity as intrapreneurs. We term this phenomenon the intrapreneur identity illusion and highlight its detrimental effects for both individuals and organizations. Our research contributes to understanding the individual‐level foundations of corporate entrepreneurship and offers broader implications for innovation management.}}, author = {{Starmann, Frederic-Alexander and Tomin, Slawa and Hubner-Benz, Sylvia and Kabst, Rüdiger}}, issn = {{0737-6782}}, journal = {{Journal of Product Innovation Management}}, publisher = {{Wiley}}, title = {{{The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing}}}, doi = {{10.1111/jpim.12798}}, year = {{2025}}, } @article{60946, abstract = {{ABSTRACTThis study addresses the role of national culture in shaping hackathon teams' ideation outcomes. Drawing on the innovation and creativity literature and Schwartz’ theory of cultural value orientations, we propose that hierarchical values decrease the quality of ideas that teams develop over the course of a hackathon and that intellectual autonomy and mastery improve it. Using archival data, including pitch presentations from an international hackathon and data on cultural value orientations, we compiled a sample of 308 teams to investigate the influence of cultural value orientations and employed linear mixed‐effects regression analysis to test our hypotheses. We found that hierarchical cultural values are negatively associated with the quality of ideas, which suggests that hackathon teams that operate in such cultures suffer from a “liability of hierarchy.” We also found that teams from societies that emphasize mastery of the natural and social environment are more likely than other teams are to develop high‐quality ideas to tackle the (grand) challenges that hackathons address. We found no relationship between intellectual autonomy and idea quality. The study findings support the notion that culture manifests in hackathon teams' behavior and so shapes the quality of ideas they develop, thus laying the foundation for success or failure.}}, author = {{Krebs, Benjamin P. and Funck, Marieke and Tomin, Slawa and Wach, Bernhard and Kabst, Rüdiger}}, issn = {{0033-6807}}, journal = {{R&D Management}}, number = {{4}}, pages = {{1265--1281}}, publisher = {{Wiley}}, title = {{{Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #EUvsVirus Hackathon}}}, doi = {{10.1111/radm.12752}}, volume = {{55}}, year = {{2025}}, } @article{60944, abstract = {{ABSTRACTIntrapreneurs—employees participating in internal corporate venturing (ICV) programs—are vital in nurturing entrepreneurship within organizations. While existing literature has extensively studied ICV at the organizational level, research on individual‐level processes remains limited, particularly regarding intrapreneurs' identity‐related conflicts over time. However, to design programs and interventions that unlock employees' creative potential and promote innovation, it is crucial to understand these individual dynamics. We conducted an 18‐month longitudinal study of 21 intrapreneurs within an ICV program, developing a process model and theory of intrapreneurs' identity work. We find that aspiring intrapreneurs construct an “idealized entrepreneur identity” that fundamentally conflicts with their employee identity. To maintain a coherent sense of self, they either safeguard their emerging entrepreneur identity by denying corporate dependence and eventually opposing the organization or they realign with their employee role, forsaking their intrapreneurial aspirations. These findings challenge the implicit assumption of a distinct intrapreneur identity, demonstrating how and why intrapreneurs struggle to construct a coherent and positively valued identity as intrapreneurs. We term this phenomenon the intrapreneur identity illusion and highlight its detrimental effects for both individuals and organizations. Our research contributes to understanding the individual‐level foundations of corporate entrepreneurship and offers broader implications for innovation management.}}, author = {{Starmann, Frederic‐Alexander and Tomin, Slawa and Hubner‐Benz, Sylvia and Kabst, Rüdiger}}, issn = {{0737-6782}}, journal = {{Journal of Product Innovation Management}}, publisher = {{Wiley}}, title = {{{The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing}}}, doi = {{10.1111/jpim.12798}}, year = {{2025}}, } @article{60945, abstract = {{ABSTRACTThis study addresses the role of national culture in shaping hackathon teams' ideation outcomes. Drawing on the innovation and creativity literature and Schwartz’ theory of cultural value orientations, we propose that hierarchical values decrease the quality of ideas that teams develop over the course of a hackathon and that intellectual autonomy and mastery improve it. Using archival data, including pitch presentations from an international hackathon and data on cultural value orientations, we compiled a sample of 308 teams to investigate the influence of cultural value orientations and employed linear mixed‐effects regression analysis to test our hypotheses. We found that hierarchical cultural values are negatively associated with the quality of ideas, which suggests that hackathon teams that operate in such cultures suffer from a “liability of hierarchy.” We also found that teams from societies that emphasize mastery of the natural and social environment are more likely than other teams are to develop high‐quality ideas to tackle the (grand) challenges that hackathons address. We found no relationship between intellectual autonomy and idea quality. The study findings support the notion that culture manifests in hackathon teams' behavior and so shapes the quality of ideas they develop, thus laying the foundation for success or failure.}}, author = {{Krebs, Benjamin P. and Funck, Marieke and Tomin, Slawa and Wach, Bernhard and Kabst, Rüdiger}}, issn = {{0033-6807}}, journal = {{R&D Management}}, number = {{4}}, pages = {{1265--1281}}, publisher = {{Wiley}}, title = {{{Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From the International #EUvsVirus Hackathon}}}, doi = {{10.1111/radm.12752}}, volume = {{55}}, year = {{2025}}, }