@techreport{65724, author = {{Strich, Franz and Trang, Simon Thanh-Nam}}, pages = {{41}}, title = {{{Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen Ko-Transformation von Mitarbeitenden, Prozessen & Strategie in der Finanzindustrie}}}, year = {{2026}}, } @techreport{65737, abstract = {{We examine German individuals' preferences for income and wealth taxation and, importantly, the interplay between these two tax instruments. While prior research often examines wealth tax preferences in isolation, actual tax systems consist of multiple interacting taxes. To capture this dynamic, we elicit preferred tax burdens in a large-scale online experiment with 2,702 participants randomly assigned to one of four treatment groups: respondents state either an unspecified overall tax burden, separate income and wealth tax burdens, an income tax burden only, or a wealth tax burden only. Our baseline estimates reveal average (marginal) tax rates of approximately 17.4% (18.9%) for income and 4.1% (2.3%) for wealth. We find that participants associate wealth with an ability-to-pay taxes: when a wealth tax is not explicitly available, preferred income tax rates are approximately 30% higher. However, when both instruments are available, participants do not treat them as substitutes. Instead, they appear to treat the two taxes as separate mental bins: the standalone income and wealth tax burdens are combined in a notably additive manner, resulting in a significantly higher overall tax burden. Further, respondents apply implicit exemptions for low levels of wealth and favor a wealth tax base focused primarily on financial assets and real estate other than the primary residence.}}, author = {{Maiterth, Ralf and Piper, Yuri and Schneider, Cornelius}}, title = {{{Preferences for Taxing Wealth and Income}}}, doi = {{10.2139/ssrn.6832418}}, year = {{2026}}, } @article{65139, author = {{Jabr, Wael and Gutt, Dominik and Neumann, Jürgen and Kundisch, Dennis}}, journal = {{Information Systems and e-Business Management}}, publisher = {{Springer}}, title = {{{Updating at the Expense of Demand? The Case of Platform Apps}}}, doi = {{10.1007/s1025-026-00723-y}}, year = {{2026}}, } @article{65451, author = {{Ksouri-Gerwien, Christoph and Vorbohle, Christian}}, journal = {{Information Systems and e-Business Management}}, title = {{{Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics}}}, year = {{2026}}, } @inproceedings{65756, author = {{Hellweg, Talea Davina and Sandfort, Luc Dana and Reineke, Malte Fabian and Bartelheimer, Christian and Beverungen, Daniel}}, booktitle = {{European Conference on Information Systems (ECIS) 2026 Proceedings}}, number = {{6}}, title = {{{Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds}}}, year = {{2026}}, } @inproceedings{65764, abstract = {{Information systems (IS) research is increasingly exploring the potential of generative artificial intelligence (GenAI), such as large language models (LLMs). For design science research (DSR), such technologies foster entirely new vistas for the design of IT artifacts that make use of their generative capabilities, but also influence DSR methodology. This shift is much more profound than it has been discussed so far. To identify existing implications of GenAI for design-oriented research in IS, we report results from an integrative literature review of recent DSR publications in leading IS outlets. Thereby, we synthesize five major theoretical challenges that arise when using GenAI in DSR projects: (1) an obscure composition of the artifact, (2) an opaque contextualization of the LLM, (3) a fragile internal consistency of the artifact, (4) a rapid erosion of prescriptive knowledge, and (5) missing methodological guidance. We investigate these challenges and conceptualize a set of three guidelines that inform DSR in the rising era of GenAI. These guidelines support researchers in designing and justifying GenAI-related DSR processes and in precisely articulating the theoretical grounding of their design decisions and evaluation strategies.}}, author = {{zur Heiden, Philipp and Beverungen, Daniel and Bartelheimer, Christian and Breidbach, Christoph}}, booktitle = {{Lecture Notes in Computer Science}}, isbn = {{9783032283122}}, issn = {{0302-9743}}, location = {{Muenster}}, publisher = {{Springer Nature Switzerland}}, title = {{{Design Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines}}}, doi = {{10.1007/978-3-032-28313-9_22}}, volume = {{16606}}, year = {{2026}}, } @inproceedings{65811, author = {{Zapata Gonzalez, David Ricardo}}, booktitle = {{ECIS Conference}}, publisher = {{AIS}}, title = {{{A Step Towards Inherently Interpretable Causal Machine Learning Models For Decision Support}}}, year = {{2026}}, } @techreport{65816, author = {{Schmitz, Hendrik and Nguyen, Thao Le}}, title = {{{Education as a Moderator of Genetic Mortality Risk}}}, year = {{2026}}, } @techreport{65818, author = {{Kundisch, Dennis}}, title = {{{DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie}}}, volume = {{16}}, year = {{2026}}, } @inproceedings{65827, author = {{Sänger, Niklas}}, location = {{Helsinki}}, title = {{{Bridging Academic and Vocational Knowledge: Professionalization in Vocational Teacher Education}}}, year = {{2026}}, } @article{65476, abstract = {{Service research has evolved into an interdisciplinary research field that bridges diverse disciplines, including information systems (IS) and marketing. Nearly two decades ago, the service system concept was introduced as a foundational abstraction in service research, drawing on ideas from the service-dominant logic (S-D logic) of marketing. Despite its widespread adoption in service research, particularly in the IS discipline, the service system concept lacks a solid theoretical foundation. This has resulted in conceptual ambiguity and overlap with related constructs, such as service ecosystems. Moreover, it has largely remained a static analytical lens, insufficiently capturing dynamic service phenomena, including value co-creation and co-destruction, as well as the emergence of institutional arrangements. To address these limitations, we propose Luhmann’s systems theory (LST) as a robust framework for conceptualizing service systems as autopoietic (self-creating) systems, in which communication serves as the fundamental mechanism that drives value co-creation. We derive five theoretical propositions from this re-conceptualization that clarify conceptual ambiguity and allow researchers to explore dynamic service phenomena in greater depth. Given LST’s general approach, our conceptualization provides a theoretically grounded, interdisciplinary foundation for advancing service research.}}, author = {{Beverungen, Daniel and Poeppelbuss, Jens and Hemmrich, Simon and Iqbal, Taskeen}}, issn = {{1019-6781}}, journal = {{Electronic Markets}}, keywords = {{Service system, Service ecosystem, Systems theory, Service research}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Service through communication—Conceptualizing service systems with Luhmann’s systems theory}}}, doi = {{10.1007/s12525-026-00889-w}}, volume = {{36}}, year = {{2026}}, } @inproceedings{65819, author = {{Rinkowski, Alexander and Kundisch, Dennis}}, booktitle = {{Design for Better Futures: Beyond the Science of the Artificial. Prototypes and Research-in-Progress}}, location = {{Münster}}, pages = {{367--374}}, publisher = {{Springer}}, title = {{{Developing AI Literacy of Novice Adult Learners Outside of Formal Education Settings – a Prototype}}}, doi = {{10.1007/978-3-032-28570-6_32}}, volume = {{16607}}, year = {{2026}}, } @article{65857, abstract = {{This paper presents a holistic framework for the transition from diesel to electric bus networks, crucial for meeting EU regulations targeting 100% zero-emission urban buses by 2035. We employ a two-phase solution framework: in phase 1, we solve the Charging Location and Electric Vehicle Scheduling Problem to generate vehicle schedules that are feasible for electric operation; in phase 2, these schedules serve as input to a multi-period transition planning model that minimizes the total cost of ownership while determining fleet replacement and charging infrastructure deployment. Our experiments show that schedules obtained from solving the integrated charging location and vehicle scheduling problem significantly outperform traditional methods, resulting in lower total cost of ownership. Additionally, transition plans reduce local emissions by up to 85% compared to a diesel-only scenario. We find that vehicle rotations with long distances and sufficient idle time are prioritized for electrification, enabling earlier emission reductions and cost savings. This highlights the importance of adopting vehicle scheduling tailored for electric buses, rather than relying on legacy diesel schedules.}}, author = {{Stumpe, Miriam and Rößler-von Saß, David and Kliewer, Natalia and Schryen, Guido}}, issn = {{2590-1982}}, journal = {{Transportation Research Interdisciplinary Perspectives}}, keywords = {{Electric bus, Multi-period planning, Electric vehicle scheduling, Charging infrastructure, Fleet replacement}}, publisher = {{Elsevier BV}}, title = {{{Impact of vehicle scheduling and strategic transition planning on zero-emission bus systems}}}, doi = {{10.1016/j.trip.2026.102008}}, volume = {{38}}, year = {{2026}}, } @article{61366, author = {{Paré, Guy and Wagner, Gerit and Tate, Mary and Schryen, Guido and Templier, Mathieu}}, issn = {{0960-085X}}, journal = {{European Journal of Information Systems}}, number = {{3}}, pages = {{555--579}}, publisher = {{Informa UK Limited}}, title = {{{Theorising Forward: Positioning Deductive Elaboration in the Information Systems Research Repertoire}}}, doi = {{10.1080/0960085x.2025.2550403}}, volume = {{35}}, year = {{2026}}, } @article{65909, abstract = {{ABSTRACT Creativity and innovation are often understood as the result of a complex interplay of hierarchical factors, such as national, regional and firm characteristics, or between organisational and individual factors. While recent applications of qualitative comparative analysis (QCA) have begun to model such configurational links, their hierarchical nature has received little empirical attention. As this paper demonstrates, theories that posit hierarchical configurations can and should be explored using the two‐step variant of QCA. The paper outlines the potential of the method for the field of creativity and innovation and helps to navigate key modelling decisions. An illustrative study explores the occurrence of informal employee innovation behaviour—workarounds—based on the Ability‐Motivation‐Opportunity (AMO) framework. The results of the two‐step QCA are superior in terms of reduced limited diversity and complexity to those of the conventional one‐step QCA. Overall, the method has considerable potential for empirically capturing the complex, hierarchical interactions inherent in many innovation processes.}}, author = {{Sandfort, Luc and Hellweg, Talea Davina and Radermacher, Katharina and Schneider, Martin}}, issn = {{0963-1690}}, journal = {{Creativity and Innovation Management}}, publisher = {{Wiley}}, title = {{{Modelling Hierarchical Configurations in Innovation Research With Two‐Step QCA: Methodological Recommendations and an Application to Workarounds}}}, doi = {{10.1111/caim.70053}}, year = {{2026}}, } @article{65910, author = {{Hellweg, Talea Davina and Radermacher, Katharina and Schneider, Martin and Sandfort, Luc Dana}}, journal = {{PersonalQuarterly 2026(01)}}, pages = {{50--57}}, title = {{{Verstecktes Innovationspotenzial: Entstehungsfaktoren von Workarounds. }}}, year = {{2026}}, } @article{65894, abstract = {{We examine the relation between voluntary audit and the cost of debt in private firms. We use a sample of 7420 small private firms operating in the period 2006-2022 that are not subject to mandatory audits. Firms self-select into voluntary audits because of the economic setting (e.g., ownership complexity, export, subsidiary status) or because firm fundamentals limit their access to financial debt. In the outcome analyses, we find that voluntary audits result in higher, rather than lower, interest rates with increases ranging from approximately 1.7 percentage points, but going higher depending on the exact specification. This effect is present regardless of the perceived audit quality (Big-4 vs. non-Big-4), consistent across auditor types. Audited firms’ earnings are less informative about future operating performance. Voluntary audits facilitate access to financial debt for high-risk firms. The price paid is reflected in higher interest rates for voluntary audits – firms with higher information/fundamental risk.}}, author = {{Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}}, issn = {{1059-0560}}, journal = {{International Review of Economics & Finance}}, publisher = {{Elsevier }}, title = {{{Cost of debt for private firms revisited: voluntary audits as a reflection of risk}}}, doi = {{10.1016/j.iref.2026.105474}}, volume = {{109}}, year = {{2026}}, } @article{65860, abstract = {{We investigate the role of stakeholders in the CSR reporting of non-listed savings banks in Germany. They are established by municipal trustees and serve clients in their distinct operating area. Reporting discretion under the Non-Financial Reporting Directive may lead to variation in CSR reporting due to differences in sustainability interests of banks’ stakeholders and CSR governance (e.g. existence of a CSR manager). We document that the CSR reports and specific CSR dimensions are intensely associated with the existence of strong CSR governance and to a lesser extent with the interests of municipal trustees and bank clients. However, the associations with these stakeholders are predominantly present in banks with strong CSR governance. Our findings inform policy discussions about detailed CSR disclosure requirements (e.g. the European Sustainability Reporting Standards) and extension of reporting scope to firms with regional orientation and absence of typical shareholders.}}, author = {{Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}}, issn = {{1744-9480}}, journal = {{Accounting in Europe}}, pages = {{1--35}}, publisher = {{Informa UK Limited}}, title = {{{The Role of Stakeholders in CSR Reporting of Non-Listed Banks}}}, doi = {{10.1080/17449480.2026.2631702}}, year = {{2026}}, } @inproceedings{66058, author = {{Breuing, Friederike}}, location = {{Paderborn}}, title = {{{Building Bridges – Partizipation und Reflexion mit der LEGO® SERIOUS PLAY®-Methode fördern}}}, year = {{2026}}, } @article{66030, abstract = {{Die Frage, ob bei einer Verbraucherbürgschaft, die in einer Außergeschäftsraumsituation abgegeben worden ist, ein Wider-rufsrecht besteht, ist seit nunmehr 30 Jahren umstritten. Der BGH hatte im Jahr 2020 in einem Grundsatzurteil das Widerrufsrecht abgelehnt - nur neun Monate vor der erneuten Ände-rung des für diese Frage entscheidenden § 312 BGB. Der Beitrag zeigt, dass die Abgabe einer Bürgschaftserklärung notwendigerweise mit der Bereitstellung personenbezogener Daten verbunden ist. Dies eröffnet aufgrund des überobligatorisch weit gefassten Tatbestands des neuen § 312 Abs. 1a BGB den Anwendungsbereich des Verbrauchervertragsrechts und begründet damit das Widerrufsrecht nach § 312g BGB.}}, author = {{Bartlitz, David}}, issn = {{0022-6882}}, journal = {{JuristenZeitung}}, number = {{12}}, pages = {{537--545}}, publisher = {{Mohr Siebeck}}, title = {{{Die Widerruflichkeit der Verbraucherbürgschaft – a never ending story}}}, doi = {{10.1628/jz-2026-0161}}, volume = {{81}}, year = {{2026}}, }