@inbook{65091,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>This chapter examines key challenges and potential improvements in the areas of user interaction and dynamic explanations. It highlights the need for XAI systems to address context factors beyond their predefined scope, it points to the potential need to cocreate new concepts that are adapted to particular explainees, and it provides a clear overview of the XAI system’s underlying knowledge structure and interaction steps. Emphasis is placed on mixed-initiative interaction in which the system can lead or respond based on the context and the explainee’s reactions while asserting the importance of maintaining coherence across consecutive explanations. These advances aim to make XAI systems more flexible, interactive, and user-centric. An operationalization section outlines how such social XAI systems could be implemented based on the XAI capabilities provided by the Contextual Importance and Utility XAI method described in the previous chapter.</jats:p>}},
  author       = {{Främling, Kary and Wrede, Britta and Thommes, Kirsten}},
  booktitle    = {{Social Explainable AI}},
  isbn         = {{9789819652891}},
  publisher    = {{Springer Nature Singapore}},
  title        = {{{Exploration of Explaining Content}}},
  doi          = {{10.1007/978-981-96-5290-7_16}},
  year         = {{2026}},
}

@inbook{65087,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>Much research in XAI focuses on single, one-shot interactions, implicitly assuming that interactions have no past, no future, and no surroundings. Although this assumption may be necessary for many empirical research settings, it is overly simplifying and unrealistic. Whereas empirical research focuses on a world in which no social context exists, real applications are embedded in a temporal (past and future) and social context. Social science research shows that repeated interactions and secondhand knowledge in the social space massively affect human attitudes and behaviors. This chapter explains how not only repeated interactions between XAI and humans but also the social space and secondhand information may affect social XAI research.</jats:p>}},
  author       = {{Thommes, Kirsten and Främling, Kary and Wrede, Britta and Kubler, Sylvain}},
  booktitle    = {{Social Explainable AI}},
  isbn         = {{9789819652891}},
  publisher    = {{Springer Nature Singapore}},
  title        = {{{Interaction History in Social XAI}}},
  doi          = {{10.1007/978-981-96-5290-7_17}},
  year         = {{2026}},
}

@inbook{65089,
  abstract     = {{<jats:title>Abstract</jats:title>
                  <jats:p>In the past, there has been much research aiming to evaluate XAI practices—that is, explanations that can add to a user’s understanding of “why” or “why not.” However, because there is such a huge amount of diversity in social contexts, optimizing for the mean neglects the social dimensions of to whom, what, why, when, and where explanations are provided. Nonetheless, these dimensions matter. We give some brief examples on the accuracy of the mental model (as an example for who?), on measuring explanation practices (as an example of what?), on human motivation (as an example of why?), on repeated interactions (as an example of when), and on bystander effects (as an example of where?). Importantly, controlling for these factors (or randomizing them) is as important as attempting to perform external validations.</jats:p>}},
  author       = {{Thommes, Kirsten}},
  booktitle    = {{Social Explainable AI}},
  isbn         = {{9789819652891}},
  publisher    = {{Springer Nature Singapore}},
  title        = {{{Evaluation Principles}}},
  doi          = {{10.1007/978-981-96-5290-7_26}},
  year         = {{2026}},
}

@article{65139,
  author       = {{Jabr, Wael and Gutt, Dominik and Neumann, Jürgen and Kundisch, Dennis}},
  journal      = {{Information Systems and e-Business Management}},
  title        = {{{Updating at the Expense of Demand? The Case of Platform Apps}}},
  year         = {{2026}},
}

@article{65105,
  author       = {{zur Heiden, Philipp and Halimeh, Haya and Hansmeier, Philipp and Vorbohle, Christian and Althaus, Maike and Beverungen, Daniel and Kundisch, Dennis and Müller, Oliver}},
  journal      = {{Communications of the Association for Information Systems}},
  title        = {{{Data Spaces for Heterogeneous Data Ecosystems – Findings from a Design Study in the Cultural Sector}}},
  year         = {{2026}},
}

@article{65182,
  abstract     = {{<jats:p>The aggregation of rating metrics in reputation systems is crucial for mitigating information overload by condensing customer rating distributions into singular valence scores. While platforms typically employ technical aggregation functions, such as the arithmetic mean to capture product quality, it remains unclear whether these functions align with customers' innate aggregation patterns. To address this knowledge gap, we designed a controlled economic decision experiment to elicit customers' aggregation principles by analyzing their product ranking decisions and contrasting these with various reference functions. Our findings indicate that, on average, customers aggregate rating information in accordance with the arithmetic mean. However, a granular analysis at the individual level reveals significant heterogeneity in aggregation behavior, with a substantial cluster exhibiting binary patterns that focus equally on negative (1-2 star) and positive (4-5 star) ratings. Additional clusters concentrate on negative feedback, particularly 1-star ratings or 1-2 star ratings collectively. Notably, these inherent aggregation patterns exhibit stability across variations in numerical information presentation and are not significantly influenced by individual characteristics, such as online shopping experience, risk attitudes, or demographics. These findings suggest that while the arithmetic mean captures average consumer behavior, platforms could benefit from offering customizable aggregation options to better cater to diverse user preferences for processing rating distributions. By doing so, platforms can enhance the effectiveness of their reputation systems and improve the overall quality of decision-making for consumers.</jats:p>}},
  author       = {{van Straaten, Dirk and Mir Djawadi, Behnud and Melnikov, Vitalik and Hüllermeier, Eyke and Fahr, René}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Aggregation Processes in Customer Rating Systems - Insights from an Economic Decision Experiment}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.6201258}},
  year         = {{2026}},
}

@article{65181,
  abstract     = {{<jats:p>In many Western societies, mass immigration has been one of the most divisive policy issues in recent years. Seemingly moderate inflows of migrants can have substantial demographic consequences in the long run, due to (1) higher fertility of the migrant population, (2) its younger age distribution, and (3) the possibility of family reunification. Yet, demography hardly appears in the policy debate, even in media outlets that are critical of mass immigration. This may indicate that the mechanics of population dynamics are not widely understood. We design a laboratory experiment in which we confront subjects with 30 different migration scenarios. Subjects have to decide when to stop a given inflow of migrants to achieve a target share of migrants after 60 years. In line with all our pre-registered hypotheses, in scenarios that contain elements of usual mass immigration the growth of the migrant population is systematically underestimated. This bias is even stronger in scenarios that closely resemble the German situation since the opening of the borders during the 2015 refugee crisis.</jats:p>}},
  author       = {{Abbink, Klaus and Mir Djawadi, Behnud}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Migration and Long-Term Demographic Change: Can We Control the Numbers?}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.6343618}},
  year         = {{2026}},
}

@article{63910,
  author       = {{Mir Djawadi, Behnud}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Dishonesty of Parents and Children – Evidence from a Field Experiment}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.6121987}},
  year         = {{2026}},
}

@article{65311,
  abstract     = {{Information Systems (IS) is rooted in systems theory. Systems theory offers powerful concepts to address challenges of growing system complexity and non-systemic design approaches in information systems. Despite its systemic origins, systems theory remains a peripheral topic in IS. The study addresses this gap by introducing a comprehensive framework of 52 systems-theoretical concepts to guide the design of complex IS artifacts. We synthesize scattered systems knowledge from diverse disciplines to provide a unified level of abstraction for complex information system design. We apply the framework to a use case of business reputation systems to show how the systems lens informs the design of a novel, complex information system. We make three key contributions to the literature. First, the framework provides a common ground for interdisciplinary research in information system design. Second, it offers a unified level of abstraction grounded in systems theory that serves as a coherent basis for artifact design. Third, it demonstrates the potential of systems theory as a foundational justificatory knowledge base. Furthermore, we provide guidance on applying the framework across multiple modes of reasoning, alongside further application guidelines. The study thus serves as a bridge between the body of systems knowledge and contextual design in IS.}},
  author       = {{Ibrahimli, Ulvi and Hemmrich, Simon and Winkelmann, Axel}},
  journal      = {{Communication of the Association for Information Systems}},
  keywords     = {{Information Systems Research, Systems Theory, System Complexity, System Design, Design Science}},
  publisher    = {{AIS}},
  title        = {{{Bridging Systems Theory and Information Systems: A Framework for Designing Complex Information Systems}}},
  doi          = {{https://aisel.aisnet.org/cais/vol58/iss1/37/}},
  year         = {{2026}},
}

@inbook{65310,
  abstract     = {{Trust between client and consultant is perhaps the most important asset in con-sulting, as this is a highly intangible knowledge-intensive business that concerns is-sues of outstanding strategic and operational importance for the customers. Cli-ents who have not worked with a particular consultancy face considerable risk when they place an order while lacking reliable information about the service quality they can expect. There is a strong link between trust and reputation, as the positive reputation of a consultancy can act as a substitute for a new client’s missing individual experience with the provider, fostering trust in the service quali-ty. Thus, creating, maintaining, and demonstrating a good reputation is of signifi-cant importance for consultancies in a very competitive industry.
To facilitate trustworthy signals, we design and implement a novel reputation mechanism that carries a monetary weight stored on a blockchain network as an immutable, decentralized, and transparent ledger. Based on an implementation in the Ethereum network and subsequent evaluation, we conclude that the reputation mechanism can contribute to leveling information asymmetry and reducing risk while increasing reputation and trust. The mechanism lends itself to being used in other business-to-business scenarios that suffer from similar information asymmetries.}},
  author       = {{Hemmrich, Simon and Nissen, Volker}},
  booktitle    = {{ Advanced Studies in Consulting Research and Digitalization – A Scientific Update on the Digital Transformation of the Consulting Industry. Springer.}},
  editor       = {{Nissen, Volker}},
  keywords     = {{Reputation Systems, Consulting, Design Science Invention, Incentive, Blockchain, Monetary ratings, building trust, reduce information asymmetry consulting, B2B reputation system, consulting risk reduction, supplier evaluation system}},
  title        = {{{A blockchain-based reputation system for consulting}}},
  year         = {{2026}},
}

@inproceedings{65313,
  author       = {{Ibrahimli, Ulvi and Hemmrich, Simon and Winkelmann, Axel}},
  location     = {{Münster}},
  title        = {{{Reputation as a Sociotechnical Design Problem: A Social Systems Theory Lens for Business Reputation Systems}}},
  year         = {{2026}},
}

@article{63577,
  author       = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}},
  journal      = {{Journal of International Accounting, Auditing and Taxation (JIAAT)}},
  title        = {{{Banks' tax disclosure, financial secrecy, and tax haven heterogeneity}}},
  doi          = {{10.1016/j.intaccaudtax.2026.100759}},
  volume       = {{60}},
  year         = {{2026}},
}

@article{65315,
  author       = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}},
  journal      = {{eJournal of Tax Research}},
  title        = {{{Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency}}},
  year         = {{2026}},
}

@article{54445,
  author       = {{Burmeister, Sascha Christian}},
  journal      = {{Croatian Operational Research Review}},
  number       = {{2}},
  title        = {{{A Memetic NSGA-III for Green Flexible Production with Real-Time Energy Costs & Emissions}}},
  doi          = {{10.17535/crorr.2025.0009}},
  volume       = {{16}},
  year         = {{2025}},
}

@article{58370,
  author       = {{Burmeister, Sascha Christian and Guericke, Daniela and Schryen, Guido}},
  journal      = {{Cleaner Energy Systems}},
  publisher    = {{Elsevier}},
  title        = {{{A two-level approach for multi-objective flexible job shop scheduling and energy procurement}}},
  doi          = {{10.1016/j.cles.2025.100178}},
  year         = {{2025}},
}

@article{59345,
  abstract     = {{<jats:title>ABSTRACT</jats:title><jats:p>We study the effect of education on vaccination against COVID in Germany in a sample of individuals above the age of 60. In ordinary least squares regressions, we find that, in this age group, one more year of education goes along with a 0.7 percentage point increase in the likelihood to get a COVID vaccination. In two stage least squares regressions where changes in compulsory schooling laws are used as exogenous variation for education, the effect of an additional year of education is estimated to be zero. The results hold for the compliers to the policy change which are older individuals at the lowest margin of education.</jats:p>}},
  author       = {{Monsees, Daniel and Schmitz, Hendrik}},
  issn         = {{1057-9230}},
  journal      = {{Health Economics}},
  number       = {{4}},
  pages        = {{643--654}},
  publisher    = {{Wiley}},
  title        = {{{The Effect of Compulsory Schooling on Vaccination Against COVID}}},
  doi          = {{10.1002/hec.4929}},
  volume       = {{34}},
  year         = {{2025}},
}

@inbook{59634,
  author       = {{Hufnagl, Julia and Kiepe, Karina and Annen, Silvia}},
  booktitle    = {{Berufsbildungsforschung. Rezeption – Translation – Transfer.}},
  editor       = {{Rödel, Bodo and Ertl, Hubert and Liebscher, Sandra }},
  pages        = {{171--187}},
  publisher    = {{Bundesinstitut für Berufsbildung (BIBB)}},
  title        = {{{Berufliche Kompetenzen für nachhaltiges Wirtschaften – Status quo und Herausforderungen in der betrieblichen Ausbildung}}},
  year         = {{2025}},
}

@inbook{59635,
  author       = {{Kiepe, Karina and Schlömer, Tobias}},
  booktitle    = {{Berufsbildungsforschung. Rezeption – Translation – Transfer.}},
  editor       = {{Rödel, Bodo and Ertl, Hubert and Liebscher, Sandra }},
  pages        = {{311--325}},
  publisher    = {{Bundesinstitut für Berufsbildung (BIBB)}},
  title        = {{{Transformative Forschung zur Berufsbildung für nachhaltige Entwicklung – Bedeutung und Funktion der Wissenschaft}}},
  year         = {{2025}},
}

@unpublished{59670,
  author       = {{Burmeister, Sascha Christian and Rogalski, Till Niklas and Schryen, Guido}},
  pages        = {{8}},
  title        = {{{Comparative Analysis of Evolutionary Algorithms for Energy-Aware Production Scheduling}}},
  year         = {{2025}},
}

@inbook{59676,
  author       = {{Uhde, André}},
  booktitle    = {{Unternehmerische Finanzierungspolitik – eine wertorientierte Einführung}},
  isbn         = {{978-3-7910-3086-9}},
  title        = {{{Unternehmensbewertung als Verknüpfung von Investitions- und Finanzierungsprogramm}}},
  year         = {{2025}},
}