@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}}, } @article{49456, author = {{Nastjuk, I. and Trang, Simon Thanh-Nam and Grummeck-Braamt, J. and Adam, M. and Tarafdar, M.}}, journal = {{European Journal of Information Systems (VHB Jourqual 3 A)}}, number = {{3}}, title = {{{Integrating and Synthesizing Technostress Research: A Meta-Analysis on Technostress Creators, Outcomes, and Usage Contexts}}}, volume = {{33}}, year = {{2024}}, } @article{49453, author = {{Wolf, T. and Trang, Simon Thanh-Nam and Weiger, W. and Trenz, M.}}, journal = {{Journal of Information Technology (VHB Jourqual 3 A)}}, number = {{3}}, title = {{{The technology-behavioral compensation effect: Unintended consequences of health technology adoption}}}, doi = {{10.1177/02683962231183979}}, volume = {{39}}, year = {{2024}}, } @article{58177, author = {{Dannenberg, Astrid and Gutsche, Gunnar and Batzke, Marlene C. L. and Christens, Sven and Engler, Daniel and Mankat, Fabian and Möller, Sophia and Weingärtner, Eva and Ernst, Andreas and Lumkowsky, Marcel and von Wangenheim, Georg and Hornung, Gerrit and Ziegler, Andreas}}, issn = {{1750-6816}}, journal = {{Review of Environmental Economics and Policy}}, number = {{1}}, pages = {{165--187}}, publisher = {{University of Chicago Press}}, title = {{{The Effects of Norms on Environmental Behavior}}}, doi = {{10.1086/727588}}, volume = {{18}}, year = {{2024}}, } @article{56855, author = {{Sureth-Sloane, Caren and Giese, Henning}}, journal = {{SWK Steuer- und WirtschaftsKartei}}, number = {{30}}, pages = {{1260--1264}}, title = {{{Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}}}, year = {{2024}}, } @article{58108, abstract = {{Der Schulalltag in den Praxisphasen der Lehrkräftebildung kann für angehende Lehrkräfte aufgrund der vielfältigen und herausfordernden Handlungssituationen stark emotionsgeladen sein. Der Umgang mit Emotionen in den verschiedenen beruflichen und privatberuflichen Situationen ist besonders für angehende Lehrkräfte von Bedeutung, da fehlende Kompetenzen im Bereich der Emotionsregulation zu negativen Folgen führen können. Privatberufliche Situationen beschreiben berufliche Situationen wie die Unterrichtsvorbereitung, die mit dem Lehrberuf verbunden sind, sich jedoch außerhalb des regulären Arbeitsumfelds ereignen. In diesem Beitrag wird zunächst eine Tagebuchstudie mit Praxissemesterstudierenden (n = 10) und daraufhin eine Experience-Sampling-Studie im Vorbereitungsdienst mit Lehramtsanwärter*innen (n = 13) vorgestellt. Beide Studien untersuchten berufliche und privatberufliche Situationen, erlebte Emotionen und angewendete Emotionsregulationsstrategien von angehenden Lehrkräften. Im Praxissemester wurden 126 und im Vorbereitungsdienst 387 emotionsauslösende Situationen des (Berufs-)Alltags genannt. In beiden Studien erlebten die angehenden Lehrkräfte mehr positive als negative Emotionen. Bezüglich der Anwendung von Emotionsregulationsstrategien gaben beide Untersuchungsgruppen an, in den meisten Fällen die Emotion frei auszudrücken.}}, author = {{Will, Alexander}}, journal = {{Lehrerbildung auf dem Prüfstand (LbP)}}, keywords = {{Emotionen – Emotionsregulation – Lehrkräftebildung}}, number = {{17}}, pages = {{104--126}}, title = {{{Emotionales Erleben und Emotionsregulation von angehenden Lehrkräften: Befunde zweier Studien im Praxissemester und Vorbereitungsdienst}}}, doi = {{10.62350/HCKE8938}}, volume = {{1}}, year = {{2024}}, } @inbook{58389, author = {{Daniel-Söltenfuß, Desiree and Kremer, H.-Hugo and Kückmann, Marie-Ann}}, booktitle = {{Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2024}}, title = {{{Go with the flow?! Transferverständnisse und -strategien als Grundlage der Gestaltung von Transferprozessen im Kontext des InnoVET-Programms}}}, year = {{2024}}, } @article{59347, abstract = {{AbstractVaccination is a highly effective method to prevent the spread of COVID-19 and mitigate severe disease. In Germany, adult vaccination rates are relatively high at 85.5%, but rates are significantly lower for adolescents (69.6%) and children (20.0%). This discrepancy indicates that not all vaccinated parents choose to vaccinate their children. Analyzing data from a January 2022 online survey of 1,819 parents with children and adolescents, we explore the socio-economic factors influencing parents’ willingness to vaccinate themselves and their children. Our results show that individuals who vote for either side of the political extremes are less likely to vaccinate their children. This pattern is particularly strong for voters on the far right. In addition, we find that better educated parents are more likely to vaccinate both themselves and their children. Parents who vaccinate both themselves and their children demonstrate greater confidence in the vaccine’s effectiveness, while those who vaccinate only themselves are often motivated by a desire to regain personal freedoms. These insights highlight the need for targeted public health strategies to address specific concerns and improve vaccination rates among children and adolescents.}}, author = {{Hörnig, Lukas and Schaffner, Sandra and Schmitz, Hendrik}}, issn = {{2045-2322}}, journal = {{Scientific Reports}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{The individual and ecological characteristics of parental COVID-19 vaccination decisions}}}, doi = {{10.1038/s41598-024-74963-8}}, volume = {{14}}, year = {{2024}}, } @article{59076, author = {{Büker, Ronja and Liszt-Rohlf, Verena and Kamsker, Susanne}}, journal = {{Zeitschrift für Berufs- und Wirtschaftspädagogik}}, number = {{3}}, pages = {{412--449}}, title = {{{ Systematischer Literaturreview der Entrepreneurship Education Forschung zu Kompetenzen und Lehr- und Lernmethoden in der Sekundarstufe II}}}, doi = {{https://doi.org/10.25162/zbw-2024-0017}}, volume = {{120}}, year = {{2024}}, } @article{57447, abstract = {{ Boomerangs, that is, rehires, should have advantages over other new hires when integrating into an organization due to their familiarity with the work context and their pre-existing relationships. However, research suggests that the effects of hiring boomerangs may not be straightforwardly positive. To better understand these effects, we investigate how boomerangs’ social integration into a work team differs from that of other new hires due to their pre-existing relationships and how those relationships shape their and incumbents’ competence and motivation to provide assistance for collective performance. We theorize and find that boomerangs, compared with new hires, exhibit more performance assistance toward incumbent former and incumbent new colleagues. In contrast, incumbent former colleagues do not direct their performance assistance toward boomerangs, contrary to our prediction, nor do incumbent new colleagues. This study contributes to the nascent literature on boomerangs and the literature on job mobility by finding evidence that prior relationships condition the behavior of both boomerangs and incumbents. Supplemental Material: The online appendix is available at https://doi.org/10.1287/orsc.2022.16685 . }}, author = {{Grohsjean, Thorsten and Dokko, Gina and Yang, Philip}}, issn = {{1047-7039}}, journal = {{Organization Science}}, publisher = {{Institute for Operations Research and the Management Sciences (INFORMS)}}, title = {{{Can You Go Home Again? Performance Assistance Between Boomerangs and Incumbent Employees}}}, doi = {{10.1287/orsc.2022.16685}}, year = {{2024}}, } @article{57448, author = {{Wakeman, S Wiley and Yang, Philip and Moore, Celia}}, issn = {{2168-1007}}, journal = {{Academy of Management Discoveries}}, publisher = {{Academy of Management}}, title = {{{A (Bounded) Preference for Rule Breakers}}}, doi = {{10.5465/amd.2022.0280}}, year = {{2024}}, } @inproceedings{57290, author = {{Kürpick, Christian and Schreiner, Nick and Krauß-Kodytek, Laura and Plaß, Sabrina and Scholz, Thorben and Kühn, Arno}}, location = {{Riga Technical University}}, pages = {{1--6}}, title = {{{Capabilities for the Strategic Alignment of Sustainability and Digitalization in Manufacturing: Insights from Theory and Practice}}}, year = {{2024}}, }