@inbook{56009, author = {{Koch, Christian}}, booktitle = {{Produktion, Logistik und Controlling im Zeitalter der Digitalisierung}}, editor = {{Betz, Stefan}}, isbn = {{978-3-339-13906-1}}, pages = {{34}}, publisher = {{Dr. Kovac}}, title = {{{Wandel im Controlling - Digitalisierung und ihre Auswirkungen auf den Personalbedarf}}}, year = {{2024}}, } @inbook{56010, author = {{Faupel, Christian}}, booktitle = {{Produktion, Logistik und Controlling im Zeitalter der Digitalisierung}}, editor = {{Betz, Stefan}}, isbn = {{978-3-339-13906-1}}, pages = {{32}}, publisher = {{Dr. Kovac}}, title = {{{Digitale Instrumente des Cost Engineering}}}, year = {{2024}}, } @book{55890, editor = {{Betz, Stefan}}, isbn = {{978-3-339-13906-1}}, pages = {{436}}, publisher = {{Dr. Kovac}}, title = {{{Produktion, Logistik und Controlling im Zeitalter der Digitalisierung}}}, year = {{2024}}, } @inproceedings{47427, author = {{Schryen, Guido and Marrone, Mauricio and Yang, Jiaqi}}, booktitle = {{Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024)}}, title = {{{Adopting Generative AI for Literature Reviews: An Epistemological Perspective}}}, year = {{2024}}, } @inproceedings{47429, author = {{Betke, Hans and Sperling, Martina and Schryen, Guido and Sackmann, Stefan}}, booktitle = {{Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024)}}, title = {{{A Design Theory for Spontaneous Volunteer Coordination Systems in Disaster Response}}}, year = {{2024}}, } @misc{56181, author = {{Daniel-Söltenfuß, Desiree}}, booktitle = {{Erziehungswissenschaftliche Revue}}, number = {{3}}, publisher = {{Verlag Julius Klinkhardt}}, title = {{{Rezension zu: Jungen als Bildungsgewinner (Michael Richter)}}}, volume = {{23}}, year = {{2024}}, } @article{56182, author = {{Daniel-Söltenfuß, Desiree}}, journal = {{bwp@}}, number = {{21}}, title = {{{Innovativer Transfer oder Transfer von Innovationen? Transfer im Kontext der Entwicklung von Berufsbildungsinnovationen am Beispiel des InnoVET-Programms}}}, year = {{2024}}, } @book{56154, abstract = {{Is Artificial Intelligence a more significant invention than electricity? Will it result in explosive economic growth and unimaginable wealth for all, or will it cause the extinction of all humans? Artificial Intelligence: Economic Perspectives and Models provides a sober analysis of these questions from an economics perspective. It argues that to better understand the impact of AI on economic outcomes, we must fundamentally change the way we think about AI in relation to models of economic growth. It describes the progress that has been made so far and offers two ways in which current modelling can be improved: firstly, to incorporate the nature of AI as providing abilities that complement and/or substitute for labour, and secondly, to consider demand-side constraints. Outlining the decision-theory basis of both AI and economics, this book shows how this, and the incorporation of AI into economic models, can provide useful tools for safe, human-centered AI.}}, author = {{Naudé, Wim and Gries, Thomas and Dimitri, Nicola}}, isbn = {{9781009483094}}, publisher = {{Cambridge University Press}}, title = {{{Artificial Intelligence}}}, doi = {{10.1017/9781009483094}}, year = {{2024}}, } @techreport{56431, author = {{Flath, Beate and Kundisch, Dennis and Wunderlich, Nancy}}, title = {{{Kulturelle Teilhabe und innovative Preiskonzepte. Einblicke in ein interdisziplinäres Forschungsprojekt }}}, year = {{2024}}, } @article{56578, abstract = {{Approaches to modeling and evaluating teachers’ digital competencies are often based on the TPACK model. However, in-depth analyses of the conceptualization of the model show that the specificities of the so-called dual subject matter of vocational education are not sufficiently represented. This article provides insights into the development and testing of an instrument for teachers’ self-assessment of digital competencies in vocational education.The instrument is based on the structure of TPACK but is adapted in various ways to reflect the specificities of vocational education. The aim of this article is to transfer a conceptual extension oft he TPACK model into an initial instrument and to analyze it as part of an initial exploration. }}, author = {{Sänger, Niklas}}, journal = {{International Journal of Vocational Education Studies}}, keywords = {{Digital Competencies, Dual Subject Matter, Evaluation, TPACK, Vocational Teacher Training}}, number = {{2}}, pages = {{35--55}}, title = {{{Evaluation of Digital Competencies - Development of an Instrument for Vocational Teacher Training}}}, doi = {{https://doi.org/10.14361/ijves-2024-010203}}, volume = {{1}}, year = {{2024}}, } @article{56632, author = {{Flath, Beate and Kundisch, Dennis and Wünderlich, Nancy V.}}, issn = {{1015-6720}}, journal = {{neues museum}}, number = {{4}}, publisher = {{Museumsbund Österreich}}, title = {{{Kulturelle Teilhabe und innovative Preiskonzepte. Einblicke in ein interdisziplinäres Forschungsprojekt}}}, doi = {{10.58865/13.14/244/4}}, volume = {{24}}, year = {{2024}}, } @article{56653, author = {{Birnbaum, Kirsten and Heckemeyer, Jost H. and Linau, Annette and Sureth-Sloane, Caren}}, journal = {{Schmalenbach IMPULSE}}, pages = {{1--17}}, title = {{{Steuerwettbewerb als Chance}}}, doi = {{https://doi.org/10.54585/OAHI2295}}, volume = {{3}}, year = {{2024}}, } @article{53610, abstract = {{PurposeThe relationship between variation in time perspectives and collaborative performance is scarcely explored, and even less is known about the respective mechanisms that lead to varying task performance. Thus, we aim to further the literature on time perspectives and collaborative performance, shedding light on the underlying behavioral patterns.Design/methodology/approachWe report a quasi-experiment analyzing the impact of past, present and future orientation variation in dyads (N = 76) on their quantitative and qualitative performance when confronted with a simple incentivized creative task with constraints. Subsequently, we offer a qualitative analysis of comments given by the participants after the task on the collaboration.FindingsResults indicate that a dyad's elevation of past orientation and diversity in future orientation negatively affect collaborative performance. At the same time, there is a positive effect of elevation of future orientation. The positive effect is driven by clear communication and agreement during the task, while the negative effect arises from work sharing and complementation.Practical implicationsThis study provides insights for organizations on composing individuals regarding their temporal focus for collaborative tasks that should be executed rapidly and require creative solutions.Originality/valueOur study distinguishes by considering the composition of past, present and future time perspectives in dyads and focuses on a creative task setting. Moreover, we explore the mechanisms in the dyads with a substantial elevation of/diversity in future orientation, leading to their stronger/weaker performance.}}, author = {{Auer, Thorsten Fabian and Hoppe, Julia Amelie and Thommes, Kirsten}}, issn = {{2051-6614}}, journal = {{Journal of Organizational Effectiveness: People and Performance}}, keywords = {{Organizational Behavior and Human Resource Management}}, number = {{4}}, pages = {{1023--1042}}, publisher = {{Emerald}}, title = {{{Time perspectives and collaborative performance in creative tasks}}}, doi = {{10.1108/joepp-07-2023-0285}}, volume = {{11}}, year = {{2024}}, } @techreport{56814, abstract = {{This study investigates whether, how, and under what conditions the expected positive association between cooperative compliance programs and tax compliance is attenuated by tax complexity. Many countries have implemented cooperative compliance programs to improve compliance, however, the effectiveness of these programs varies across countries. I expect and find that the complexity of a country's tax system might impair the compliance-enhancing impact of cooperative compliance programs. Using cross-country data of 57 countries, I find that cooperative compliance programs generally promote compliance, except in countries with highly complex tax codes. Moreover, these programs are positively associated with tax compliance even if tax procedures, such as tax filing and payment or tax audits, are highly complex. My findings suggest that cooperative compliance programs can compensate for mistrust caused by complex tax procedures and enhance compliance. However, they may not be effective tools to enhance compliance in complex tax codes. }}, author = {{Schipp, Adrian}}, title = {{{Too Complex to Cooperate? Tax Complexity and Cooperative Compliance}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4934559}}, year = {{2024}}, } @techreport{56816, abstract = {{This study investigates the association between the political characteristics of countries and the complexity of the legal system. We use country-level measures of tax complexity, democracy indicators, and election results data and find that the degree of democracy is associated with higher overall complexity of tax systems. This association is driven by the complexity of tax regulations. Contrastingly, we document negative associations with the complexity of tax procedures such as tax filings or tax audits. Moreover, we find the association between democracy and tax system complexity to be inversely U-shaped, indicating strong autocracies and strong democracies to reduce overall tax complexity. In further analyses, we document that the complexity of anti-tax avoidance regulations increases with higher levels of democracy and demonstrate that left-wing governed countries are more prone to experience an increase in complexity through democracy than right-wing governed countries.}}, author = {{Giese, Henning and Schipp, Adrian}}, title = {{{The Downsides of Democracy? The Case of Tax Complexity}}}, doi = {{https://dx.doi.org/10.2139/ssrn.4934571}}, year = {{2024}}, } @article{56740, author = {{Heidebrecht, Jana and Sloane, Hannah Sabrina}}, journal = {{die hochschullehre}}, pages = {{225--235}}, title = {{{"So was gibt es bei uns nicht!" - Fachkultur als Treiber oder Barriere für Transfer von digitalen (Lehr-)Innovationen}}}, volume = {{10}}, year = {{2024}}, } @inproceedings{56928, author = {{Althaus, Maike}}, location = {{Paphos, Cyprus}}, title = {{{Tech, Trash and Theft - Exploring the Impact of Food Waste Apps on Local Shoplifting}}}, year = {{2024}}, } @article{55941, author = {{Beverungen, Daniel and zur Heiden, Philipp}}, issn = {{1867-5905}}, journal = {{Wirtschaftsinformatik & Management}}, publisher = {{Springer Fachmedien Wiesbaden GmbH}}, title = {{{„Digital Responsibility muss verankert, verinnerlicht und umgesetzt werden – vor allem in Bezug auf Daten“}}}, doi = {{10.1365/s35764-024-00529-y}}, year = {{2024}}, } @inproceedings{56962, author = {{zur Heiden, Philipp and Gussew, Christian}}, booktitle = {{19th International Conference on Business Informatics (WI24)}}, location = {{Würzburg}}, title = {{{Knowledge Repositories in the Age of AI: Deriving Design Principles from Practice}}}, year = {{2024}}, } @inproceedings{56945, abstract = {{Adopting Large language models (LLMs) in organizations potentially revolutionizes our lives and work. However, they can generate off-topic, discriminating, or harmful content. This AI alignment problem often stems from misspecifications during the LLM adoption, unnoticed by the principal due to the LLM’s black-box nature. While various research disciplines investigated AI alignment, they neither address the information asymmetries between organizational adopters and black-box LLM agents nor consider organizational AI adoption processes. Therefore, we propose LLM ATLAS (LLM Agency Theory-Led Alignment Strategy) a conceptual framework grounded in agency (contract) theory, to mitigate alignment problems during organizational LLM adoption. We conduct a conceptual literature analysis using the organizational LLM adoption phases and the agency theory as concepts. Our approach results in (1) providing an extended literature analysis process specific to AI alignment methods during organizational LLM adoption and (2) providing a first LLM alignment problem-solutionspace.}}, author = {{Kaltenpoth, Sascha Benjamin and Müller, Oliver}}, booktitle = {{Wirtschaftsinformatik 2024 Proceedings}}, title = {{{Getting in Contract with Large Language Models - An Agency Theory Perspective On Large Language Model Alignment}}}, year = {{2024}}, }