@article{48086,
  abstract     = {{Individuals strive to make decisions that are consistent with not only their consumer preferences but also their psychological needs. However, they are confronted with complex, ambiguous or even false information. Ideologies and belief systems provide guidance when processing and evaluating information and give a coherent and comprehensible interpretation of reality. The first question is: why is an individual attracted to a particular ideology? Individuals choose ideologies that resonate with their subjective psychological needs and preferences. Second, how do individuals search for ideologies and find out which suit them best? We model an individual’s sequential information search for the best matching ideologies by applying Bayesian learning and utility optimization. Additional information enhances utility by reducing uncertainty. As a search is costly, the process may stop once an individual adopts an ideology even if the information set remains incomplete. Third, once they have chosen a particular ideology, individuals adhere to its rules and norms when making everyday decisions. Consumers not only physically consume, but they also act in accordance with their psychological needs.}},
  author       = {{Burs, Carina and Gries, Thomas and Müller, Veronika}},
  issn         = {{2158-3609}},
  journal      = {{Journal of Organizational Psychology}},
  keywords     = {{Economics, Ideology, Decision-making}},
  number       = {{1}},
  publisher    = {{North American Business Press}},
  title        = {{{The Choice of Ideology and Everyday Decisions}}},
  doi          = {{10.33423/jop.v23i1.6033}},
  volume       = {{23}},
  year         = {{2023}},
}

@book{48077,
  author       = {{Volgmann, Simone}},
  isbn         = {{9783763974245}},
  publisher    = {{wbv Publikation}},
  title        = {{{Erlebnisorientiert Lehren und Lernen in der beruflichen Bildung. Entwicklung eines didaktischen Konzepts im Rahmen von designbasierter Forschung. }}},
  year         = {{2023}},
}

@article{48500,
  author       = {{Namujju, Lillian Donna and Acquah-Swanzy, Henrietta and Ngoti, Irene F.}},
  issn         = {{0301-4215}},
  journal      = {{Energy Policy}},
  keywords     = {{Management, Monitoring, Policy and Law, General Energy}},
  publisher    = {{Elsevier BV}},
  title        = {{{An IAD framework analysis of minigrid institutions for sustainable rural electrification in East Africa: A comparative study of Uganda and Tanzania}}},
  doi          = {{10.1016/j.enpol.2023.113742}},
  volume       = {{182}},
  year         = {{2023}},
}

@inbook{47926,
  author       = {{Grüttner, Niclas Christian}},
  booktitle    = {{50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick}},
  editor       = {{Rainer, Pöppinghege}},
  pages        = {{6--33}},
  title        = {{{Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)}}},
  year         = {{2023}},
}

@article{35852,
  author       = {{Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}},
  journal      = {{MIS Quarterly}},
  number       = {{4}},
  pages        = {{1709--1726}},
  title        = {{{Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating}}},
  volume       = {{47}},
  year         = {{2023}},
}

@article{47093,
  abstract     = {{We experimentally test a theoretically promising amendment to the ratchet-up mechanism of the Paris Agreement. The ratchet-up mechanism prescribes that parties’ commitments to the global response to climate change cannot decrease over time, and our results show that its effect is detrimental. We design a public goods game to study whether cooperation is promoted by an amendment to the mechanism that stipulates that all agents must contribute at least a collectively chosen minimum based on the principle of the lowest common denominator. We find that binding collective minimum contributions improve the effectiveness of the ratchet-up mechanism. Non-binding minimum contributions, by contrast, do not encourage cooperation. Our data indicate that the difference is attributable to conditional cooperative dynamics. If other participants contribute less than the collective minimum contribution, even initially cooperative participants start to negatively reciprocate this form of non-compliance by contributing less.}},
  author       = {{Alt, Marius and Kesternich, Martin and Gallier, Carlo and Sturm, Bodo}},
  issn         = {{1556-5068}},
  journal      = {{Journal of Environmental Economics and Management}},
  keywords     = {{global public goods, climate change, institutions, ratchet-up mechanism, minimum contributions, laboratory experiment}},
  title        = {{{Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods}}},
  doi          = {{10.2139/ssrn.4288327}},
  year         = {{2023}},
}

@article{49446,
  author       = {{Diederich, Sarah and Iseke, Anja and Pull, Kerstin and Schneider, Martin}},
  issn         = {{0958-5192}},
  journal      = {{The International Journal of Human Resource Management}},
  keywords     = {{Management of Technology and Innovation, Organizational Behavior and Human Resource Management, Strategy and Management, Business and International Management, Industrial relations}},
  pages        = {{1--29}},
  publisher    = {{Informa UK Limited}},
  title        = {{{Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level}}},
  doi          = {{10.1080/09585192.2023.2273331}},
  year         = {{2023}},
}

@article{47102,
  author       = {{Gallier, Carlo and Goeschl, Timo and Kesternich, Martin and Lohse, Johannes and Reif, Christiane and Römer, Daniel}},
  issn         = {{1556-5068}},
  journal      = {{Journal of Economic Behavior and Organization}},
  pages        = {{457--468}},
  title        = {{{Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers}}},
  doi          = {{10.2139/ssrn.3466679}},
  volume       = {{216}},
  year         = {{2023}},
}

@inbook{49469,
  abstract     = {{Today, it is possible to collect and connect large amounts of digital data from various sources and life domains. This chapter examines the potential and the risks of this development from an interdisciplinary perspective. It defines the ‘global digital twin’ of a human being as the sum of all digitally stored information and predictive knowledge about a person. It points out that, compared to the digital twin of a machine, the human global digital twin is far more complex because it comprises the genetic code and the biographic code of a person. The genetic code contains not only a simple ‘construction plan’ but also hereditary information, in a form that is difficult to read. The biographic code contains all other information that can be assembled about a person, which is obtained via data from cameras, microphones, or other sensors, as well as general personal information. When the growing wealth of information concerning the genetic code and the biographical code is properly utilised, insights from biology and the behavioural sciences may be used to predict personal events such as health problems, job resignations, or even crimes. Because our own interests and those of private firms are partly in conflict over the use of this powerful knowledge, it is still unclear whether the global digital twins of humans will become a liberating or disciplining force for citizens. On the one hand, human beings are not machines: They are aware of their digital twin and therefore are able to influence it throughout their lives. Because of their free will, human beings are in general difficult to predict. Dystopias of full control over individual behaviour are therefore unlikely to materialise. On the other hand, private firms are beginning to take advantage of the available digital twins of humans by monopolising data access and by commercialising predictive knowledge. This is problematic because, unlike machines, human beings cannot only benefit from but also suffer due to their digital twins as they attempt to shape their own lives. We illustrate these issues with some examples and arrive at two conclusions: It is in the public interest for people to be granted more property rights over their personal global digital twins, and publicly funded research needs to become more interdisciplinary, much like private firms that have already begun to perform interdisciplinary research.}},
  author       = {{Hellweg, Talea Davina and Schneider, Martin and Rückert, Ulrich and Harteis, Christian and Pilz, Sarah}},
  booktitle    = {{The Digital Twin of Human}},
  title        = {{{Who Will Own Our Global Digital Twin: The Power of Genetic and Biographic Information to Shape Our Lives}}},
  year         = {{2023}},
}

@article{47953,
  author       = {{Kornowicz, Jaroslaw and Thommes, Kirsten}},
  isbn         = {{9783031358906}},
  issn         = {{0302-9743}},
  journal      = {{Artificial Intelligence in HCI}},
  publisher    = {{Springer Nature Switzerland}},
  title        = {{{Aggregating Human Domain Knowledge for Feature Ranking}}},
  doi          = {{10.1007/978-3-031-35891-3_7}},
  year         = {{2023}},
}

@article{44639,
  author       = {{Hoppe, Julia Amelie and Tuisku, Outi and Johansson-Pajala, Rose-Marie and Pekkarinen, Satu and Hennala, Lea and Gustafsson, Christine and Melkas, Helinä and Thommes, Kirsten}},
  issn         = {{2451-9588}},
  journal      = {{Computers in Human Behavior Reports}},
  keywords     = {{Artificial Intelligence, Cognitive Neuroscience, Computer Science Applications, Human-Computer Interaction, Applied Psychology, Neuroscience (miscellaneous)}},
  publisher    = {{Elsevier BV}},
  title        = {{{When do individuals choose care robots over a human caregiver? Insights from a laboratory experiment on choices under uncertainty}}},
  doi          = {{10.1016/j.chbr.2022.100258}},
  volume       = {{9}},
  year         = {{2023}},
}

@techreport{47078,
  abstract     = {{<jats:p>Informationen sind für eine erfolgreiche Klimapolitik in doppelter Hinsicht wichtig: Sie werden benötigt, wenn Potenziale zur Vermeidung von Emissionen identifiziert und klimapolitische Instrumente ausgewählt werden. Und sie sind zentral, damit Bürger/innen selbst Entscheidungen im Sinne des Klimaschutzes treffen können.</jats:p>}},
  author       = {{Frick, Marc and Foese, Dario and Von Graevenitz, Kathrine and Kesternich, Martin and Wagner, Ulrich}},
  issn         = {{1430-8800}},
  keywords     = {{General Medicine}},
  pages        = {{44--50}},
  publisher    = {{Ökologisches Wirtschaften 38(1)}},
  title        = {{{Die Doppelwirkung von Information für klimafreundliches Handeln}}},
  doi          = {{10.14512/oew380144}},
  year         = {{2023}},
}

@article{47921,
  abstract     = {{<jats:p> The relationship between nonfinancial reporting and real sustainable change within and beyond organizations is fraught with complication. Furthermore, all facets of the relationship have not been examined equally. The contributions of this special issue made substantive progress in this regard and draw our focus to several remaining complications—in particular, the societal impacts of nonfinancial reporting. With this introduction, we seek to move the conversation forward by proposing a framework that disentangles the linkages between nonfinancial reporting and real sustainable change at multiple levels of analysis. We highlight the distinction between sustainability-related outputs and outcomes that typically materialize at the firm level, and eventually lead to sustainable impact at the societal level. Future research should advance this distinction and scrutinize the impact of real sustainable change beyond firm-level outputs, study the organizational change processes from antecedents to impacts, and examine the interrelationships between different instruments to foster real sustainable change. </jats:p>}},
  author       = {{Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}},
  issn         = {{1086-0266}},
  journal      = {{Organization &amp; Environment}},
  keywords     = {{Organizational Behavior and Human Resource Management, General Environmental Science}},
  number       = {{1}},
  pages        = {{3--16}},
  publisher    = {{SAGE Publications}},
  title        = {{{Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}}},
  doi          = {{10.1177/10860266231151653}},
  volume       = {{36}},
  year         = {{2023}},
}

@article{47922,
  abstract     = {{<jats:p>This year, the 7th edition of the Dutch Accounting Research Conference (DARC) was hosted by the Nijmegen School of Management at Radboud University on Thursday, March 23. In total, over 75 accounting researchers from various Dutch universities were welcomed by Frank Hartmann, chair of the accounting group and head of the Business Economics department. During the day, four keynote speakers presented their research and in a panel discussion, the current state of accounting education was debated. In the evening, participants gathered to network over dinner. This article presents a discussion of the theme of the conference, an outline of the research papers and projects presented during the conference, and a summary of the panel discussion on Accounting Education.</jats:p>}},
  author       = {{De Meyst, Karen and Niederkofler, Thomas and Reimsbach, Daniel}},
  issn         = {{2543-1684}},
  journal      = {{Maandblad voor Accountancy en Bedrijfseconomie}},
  keywords     = {{General Arts and Humanities}},
  number       = {{5/6}},
  pages        = {{153--155}},
  publisher    = {{Amsterdam University Press}},
  title        = {{{DARC 2023 at Radboud University: Societal challenges in accounting research and education}}},
  doi          = {{10.5117/mab.97.107215}},
  volume       = {{97}},
  year         = {{2023}},
}

@techreport{46044,
  author       = {{Giese, Henning and Holtmann, Svea}},
  title        = {{{Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}}},
  doi          = {{10.2139/ssrn.4394968}},
  volume       = {{118}},
  year         = {{2023}},
}

@inproceedings{50283,
  author       = {{Daniel-Söltenfuß, Desiree}},
  location     = {{Universität zu Köln}},
  title        = {{{„Wir fahren jetzt nicht mit’m Mercedes vor, wenn man sich nachher eigentlich nur ‘n Polo leisten kann.“ Vorstellungen von Transfer in Theorie und Praxis der Beruflichen Bildung und ihre Implikationen}}},
  year         = {{2023}},
}

@inproceedings{50281,
  author       = {{Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann}},
  location     = {{Universität Bamberg}},
  title        = {{{Zum Verständnis von Innovation und Transfer in einer vernetzten Berufsbildungspraxis. Ergebnisse einer übergreifenden Interviewstudie}}},
  year         = {{2023}},
}

@inproceedings{50282,
  author       = {{Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann}},
  location     = {{Europa-Universität Flensburg}},
  title        = {{{„Go with the flow?!“ Einblicke in Forschungsansatz und erste Ergebnisse des Begleitforschungsprojekts ITiB}}},
  year         = {{2023}},
}

@inproceedings{37312,
  abstract     = {{Optimal decision making requires appropriate evaluation of advice. Recent literature reports that algorithm aversion reduces the effectiveness of predictive algorithms. However, it remains unclear how people recover from bad advice given by an otherwise good advisor. Previous work has focused on algorithm aversion at a single time point. We extend this work by examining successive decisions in a time series forecasting task using an online between-subjects experiment (N = 87). Our empirical results do not confirm algorithm aversion immediately after bad advice. The estimated effect suggests an increasing algorithm appreciation over time. Our work extends the current knowledge on algorithm aversion with insights into how weight on advice is adjusted over consecutive tasks. Since most forecasting tasks are not one-off decisions, this also has implications for practitioners.}},
  author       = {{Leffrang, Dirk and Bösch, Kevin and Müller, Oliver}},
  booktitle    = {{Hawaii International Conference on System Sciences}},
  keywords     = {{Algorithm aversion, Time series, Decision making, Advice taking, Forecasting}},
  title        = {{{Do People Recover from Algorithm Aversion? An Experimental Study of Algorithm Aversion over Time}}},
  year         = {{2023}},
}

@inproceedings{50121,
  abstract     = {{Many researchers and practitioners see artificial intelligence as a game changer compared to classical statistical models. However, some software providers engage in “AI washing”, relabeling solutions that use simple statistical models as AI systems. By contrast, research on algorithm aversion unsystematically varied the labels for advisors and treated labels such as "artificial intelligence" and "statistical model" synonymously. This study investigates the effect of individual labels on users' actual advice utilization behavior. Through two incentivized online within-subjects experiments on regression tasks, we find that labeling human advisors with labels that suggest higher expertise leads to an increase in advice-taking, even though the content of the advice remains the same. In contrast, our results do not suggest such an expert effect for advice-taking from algorithms, despite differences in self-reported perception. These findings challenge the effectiveness of framing intelligent systems as AI-based systems and have important implications for both research and practice.}},
  author       = {{Leffrang, Dirk}},
  booktitle    = {{International Conference on Information Systems}},
  keywords     = {{Artificial Intelligence, Algorithm Appreciation, Framing, Advice-taking, Expertise}},
  location     = {{Hyderabad, India}},
  number       = {{10}},
  title        = {{{AI Washing: The Framing Effect of Labels on Algorithmic Advice Utilization}}},
  year         = {{2023}},
}