[{"title":"GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023","user_id":"530","author":[{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"},{"id":"83379","last_name":"Dyck","full_name":"Dyck, Daniel","first_name":"Daniel"},{"full_name":"Heinemann-Heile, Vanessa","first_name":"Vanessa","id":"83380","last_name":"Heinemann-Heile"}],"publisher":"TRR 266 Accounting for Transparency","department":[{"_id":"187"}],"status":"public","date_created":"2023-11-16T15:22:25Z","date_updated":"2023-11-21T17:34:55Z","_id":"48979","doi":"10.52569/DURP4114","year":"2023","citation":{"short":"R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023.","ieee":"R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023.","ama":"Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency; 2023. doi:10.52569/DURP4114","apa":"Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023). GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency. https://doi.org/10.52569/DURP4114","chicago":"Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/DURP4114.","bibtex":"@book{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}, DOI={10.52569/DURP4114}, publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }","mla":"Maiterth, Ralf, et al. GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023, doi:10.52569/DURP4114."},"type":"report","language":[{"iso":"ger"}]},{"corporate_editor":["Universität Paderborn"],"date_updated":"2023-11-29T14:59:44Z","_id":"47926","page":"6-33","citation":{"bibtex":"@inbook{Grüttner_2023, place={Paderborn}, title={Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)}, booktitle={50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick}, author={Grüttner, Niclas Christian}, editor={Rainer, Pöppinghege and Universität Paderborn}, year={2023}, pages={6–33} }","mla":"Grüttner, Niclas Christian. “Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970).” 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick, edited by Pöppinghege Rainer and Universität Paderborn, 2023, pp. 6–33.","chicago":"Grüttner, Niclas Christian. “Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970).” In 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick, edited by Pöppinghege Rainer and Universität Paderborn, 6–33. Paderborn, 2023.","apa":"Grüttner, N. C. (2023). Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970). In P. Rainer & Universität Paderborn (Eds.), 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick (pp. 6–33).","ama":"Grüttner NC. Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970). In: Rainer P, Universität Paderborn, eds. 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick. ; 2023:6-33.","ieee":"N. C. Grüttner, “Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970),” in 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick, P. Rainer and Universität Paderborn, Eds. Paderborn, 2023, pp. 6–33.","short":"N.C. Grüttner, in: P. Rainer, Universität Paderborn (Eds.), 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick, Paderborn, 2023, pp. 6–33."},"year":"2023","type":"book_chapter","language":[{"iso":"ger"}],"title":"Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)","user_id":"38157","place":"Paderborn","publication_status":"published","editor":[{"last_name":"Rainer","first_name":"Pöppinghege","full_name":"Rainer, Pöppinghege"}],"date_created":"2023-10-10T12:22:13Z","status":"public","publication":"50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick","department":[{"_id":"208"}],"author":[{"last_name":"Grüttner","full_name":"Grüttner, Niclas Christian","first_name":"Niclas Christian"}]},{"user_id":"16205","title":"Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating","department":[{"_id":"276"}],"publication":"MIS Quarterly","author":[{"id":"32456","last_name":"Neumann","full_name":"Neumann, Jürgen","first_name":"Jürgen"},{"last_name":"Gutt","id":"14368","first_name":"Dominik","full_name":"Gutt, Dominik"},{"id":"21117","last_name":"Kundisch","full_name":"Kundisch, Dennis","first_name":"Dennis"}],"date_created":"2023-01-10T13:22:26Z","project":[{"name":"SFB 901: SFB 901","grant_number":"160364472","_id":"1"},{"_id":"2","name":"SFB 901 - A: SFB 901 - Project Area A"},{"name":"SFB 901 - A4: SFB 901 - Subproject A4","grant_number":"160364472","_id":"8"}],"status":"public","volume":47,"publication_status":"published","_id":"35852","date_updated":"2023-12-04T10:12:43Z","intvolume":" 47","issue":"4","language":[{"iso":"eng"}],"page":"1709-1726","citation":{"ieee":"J. Neumann, D. Gutt, and D. Kundisch, “Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating,” MIS Quarterly, vol. 47, no. 4, pp. 1709–1726, 2023.","short":"J. Neumann, D. Gutt, D. Kundisch, MIS Quarterly 47 (2023) 1709–1726.","bibtex":"@article{Neumann_Gutt_Kundisch_2023, title={Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating}, volume={47}, number={4}, journal={MIS Quarterly}, author={Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}, year={2023}, pages={1709–1726} }","mla":"Neumann, Jürgen, et al. “Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating.” MIS Quarterly, vol. 47, no. 4, 2023, pp. 1709–26.","chicago":"Neumann, Jürgen, Dominik Gutt, and Dennis Kundisch. “Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating.” MIS Quarterly 47, no. 4 (2023): 1709–26.","apa":"Neumann, J., Gutt, D., & Kundisch, D. (2023). Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating. MIS Quarterly, 47(4), 1709–1726.","ama":"Neumann J, Gutt D, Kundisch D. Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating. MIS Quarterly. 2023;47(4):1709-1726."},"year":"2023","type":"journal_article"},{"author":[{"full_name":"Alt, Marius","first_name":"Marius","last_name":"Alt"},{"id":"98922","last_name":"Kesternich","full_name":"Kesternich, Martin","first_name":"Martin"},{"last_name":"Gallier","first_name":"Carlo","full_name":"Gallier, Carlo"},{"first_name":"Bodo","full_name":"Sturm, Bodo","last_name":"Sturm"}],"publication":"Journal of Environmental Economics and Management","department":[{"_id":"791"},{"_id":"681"}],"keyword":["global public goods","climate change","institutions","ratchet-up mechanism","minimum contributions","laboratory experiment"],"status":"public","date_created":"2023-09-16T11:52:21Z","publication_identifier":{"issn":["1556-5068"]},"publication_status":"published","abstract":[{"lang":"eng","text":"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."}],"user_id":"46138","title":"Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods","language":[{"iso":"eng"}],"type":"journal_article","citation":{"ieee":"M. Alt, M. Kesternich, C. Gallier, and B. Sturm, “Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods,” Journal of Environmental Economics and Management, 2023, doi: 10.2139/ssrn.4288327.","short":"M. Alt, M. Kesternich, C. Gallier, B. Sturm, Journal of Environmental Economics and Management (2023).","mla":"Alt, Marius, et al. “Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods.” Journal of Environmental Economics and Management, 2023, doi:10.2139/ssrn.4288327.","bibtex":"@article{Alt_Kesternich_Gallier_Sturm_2023, title={Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods}, DOI={10.2139/ssrn.4288327}, journal={Journal of Environmental Economics and Management}, author={Alt, Marius and Kesternich, Martin and Gallier, Carlo and Sturm, Bodo}, year={2023} }","apa":"Alt, M., Kesternich, M., Gallier, C., & Sturm, B. (2023). Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods. Journal of Environmental Economics and Management. https://doi.org/10.2139/ssrn.4288327","ama":"Alt M, Kesternich M, Gallier C, Sturm B. Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods. Journal of Environmental Economics and Management. Published online 2023. doi:10.2139/ssrn.4288327","chicago":"Alt, Marius, Martin Kesternich, Carlo Gallier, and Bodo Sturm. “Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods.” Journal of Environmental Economics and Management, 2023. https://doi.org/10.2139/ssrn.4288327."},"year":"2023","_id":"47093","date_updated":"2023-12-04T12:27:27Z","doi":"10.2139/ssrn.4288327"},{"title":"Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level","user_id":"54657","author":[{"full_name":"Diederich, Sarah","first_name":"Sarah","last_name":"Diederich"},{"full_name":"Iseke, Anja","first_name":"Anja","last_name":"Iseke"},{"full_name":"Pull, Kerstin","first_name":"Kerstin","last_name":"Pull"},{"orcid":"https://orcid.org/0000-0002-6961-3716","full_name":"Schneider, Martin","first_name":"Martin","id":"471","last_name":"Schneider"}],"publisher":"Informa UK Limited","publication":"The International Journal of Human Resource Management","department":[{"_id":"19"},{"_id":"185"}],"keyword":["Management of Technology and Innovation","Organizational Behavior and Human Resource Management","Strategy and Management","Business and International Management","Industrial relations"],"publication_status":"published","publication_identifier":{"issn":["0958-5192","1466-4399"]},"status":"public","date_created":"2023-12-04T11:59:27Z","date_updated":"2023-12-04T12:05:49Z","_id":"49446","doi":"10.1080/09585192.2023.2273331","citation":{"short":"S. Diederich, A. Iseke, K. Pull, M. Schneider, The International Journal of Human Resource Management (2023) 1–29.","ieee":"S. Diederich, A. Iseke, K. Pull, and M. Schneider, “Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level,” The International Journal of Human Resource Management, pp. 1–29, 2023, doi: 10.1080/09585192.2023.2273331.","chicago":"Diederich, Sarah, Anja Iseke, Kerstin Pull, and Martin Schneider. “Role (in-)Congruity and the Catch 22 for Female Executives: How Stereotyping Contributes to the Gender Pay Gap at Top Executive Level.” The International Journal of Human Resource Management, 2023, 1–29. https://doi.org/10.1080/09585192.2023.2273331.","ama":"Diederich S, Iseke A, Pull K, Schneider M. Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level. The International Journal of Human Resource Management. Published online 2023:1-29. doi:10.1080/09585192.2023.2273331","apa":"Diederich, S., Iseke, A., Pull, K., & Schneider, M. (2023). Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level. The International Journal of Human Resource Management, 1–29. https://doi.org/10.1080/09585192.2023.2273331","bibtex":"@article{Diederich_Iseke_Pull_Schneider_2023, 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}, journal={The International Journal of Human Resource Management}, publisher={Informa UK Limited}, author={Diederich, Sarah and Iseke, Anja and Pull, Kerstin and Schneider, Martin}, year={2023}, pages={1–29} }","mla":"Diederich, Sarah, et al. “Role (in-)Congruity and the Catch 22 for Female Executives: How Stereotyping Contributes to the Gender Pay Gap at Top Executive Level.” The International Journal of Human Resource Management, Informa UK Limited, 2023, pp. 1–29, doi:10.1080/09585192.2023.2273331."},"type":"journal_article","year":"2023","page":"1-29","language":[{"iso":"eng"}]},{"status":"public","date_created":"2023-09-16T12:11:20Z","volume":216,"publication_identifier":{"issn":["1556-5068"]},"publication_status":"published","author":[{"full_name":"Gallier, Carlo","first_name":"Carlo","last_name":"Gallier"},{"full_name":"Goeschl, Timo","first_name":"Timo","last_name":"Goeschl"},{"first_name":"Martin","full_name":"Kesternich, Martin","last_name":"Kesternich","id":"98922"},{"last_name":"Lohse","full_name":"Lohse, Johannes","first_name":"Johannes"},{"last_name":"Reif","first_name":"Christiane","full_name":"Reif, Christiane"},{"last_name":"Römer","full_name":"Römer, Daniel","first_name":"Daniel"}],"publication":"Journal of Economic Behavior and Organization","department":[{"_id":"791"},{"_id":"681"}],"user_id":"46138","title":"Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers","language":[{"iso":"eng"}],"type":"journal_article","citation":{"chicago":"Gallier, Carlo, Timo Goeschl, Martin Kesternich, Johannes Lohse, Christiane Reif, and Daniel Römer. “Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers.” Journal of Economic Behavior and Organization 216 (2023): 457–68. https://doi.org/10.2139/ssrn.3466679.","apa":"Gallier, C., Goeschl, T., Kesternich, M., Lohse, J., Reif, C., & Römer, D. (2023). Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers. Journal of Economic Behavior and Organization, 216, 457–468. https://doi.org/10.2139/ssrn.3466679","ama":"Gallier C, Goeschl T, Kesternich M, Lohse J, Reif C, Römer D. Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers. Journal of Economic Behavior and Organization. 2023;216:457-468. doi:10.2139/ssrn.3466679","bibtex":"@article{Gallier_Goeschl_Kesternich_Lohse_Reif_Römer_2023, title={Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers}, volume={216}, DOI={10.2139/ssrn.3466679}, journal={Journal of Economic Behavior and Organization}, author={Gallier, Carlo and Goeschl, Timo and Kesternich, Martin and Lohse, Johannes and Reif, Christiane and Römer, Daniel}, year={2023}, pages={457–468} }","mla":"Gallier, Carlo, et al. “Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers.” Journal of Economic Behavior and Organization, vol. 216, 2023, pp. 457–68, doi:10.2139/ssrn.3466679.","short":"C. Gallier, T. Goeschl, M. Kesternich, J. Lohse, C. Reif, D. Römer, Journal of Economic Behavior and Organization 216 (2023) 457–468.","ieee":"C. Gallier, T. Goeschl, M. Kesternich, J. Lohse, C. Reif, and D. Römer, “Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers,” Journal of Economic Behavior and Organization, vol. 216, pp. 457–468, 2023, doi: 10.2139/ssrn.3466679."},"year":"2023","page":"457-468","doi":"10.2139/ssrn.3466679","_id":"47102","intvolume":" 216","date_updated":"2023-12-04T12:26:58Z"},{"title":"Digital Responsibility – a Multilevel Framework for Responsible Digitalization","publication_status":"published","department":[{"_id":"277"},{"_id":"196"},{"_id":"646"},{"_id":"526"},{"_id":"198"},{"_id":"792"},{"_id":"276"},{"_id":"681"}],"doi":"https://doi.org/10.1007/s12599-023-00822-x","date_updated":"2023-12-04T13:24:02Z","language":[{"iso":"eng"}],"user_id":"46138","ddc":["000"],"article_type":"letter_note","date_created":"2023-05-19T07:21:29Z","has_accepted_license":"1","status":"public","volume":65,"file":[{"file_name":"Digital_Responsibility- A Multilevel Framework for Responsible Digitilization- BISE Springer VERSION.pdf","date_created":"2023-07-06T13:02:00Z","access_level":"closed","file_size":373767,"creator":"schryen","file_id":"45871","content_type":"application/pdf","date_updated":"2023-07-06T13:02:00Z","relation":"main_file","success":1}],"file_date_updated":"2023-07-06T13:02:00Z","publication":"Business & Information Systems Engineering","author":[{"full_name":"Beverungen, Daniel","first_name":"Daniel","id":"59677","last_name":"Beverungen"},{"last_name":"Kundisch","id":"21117","first_name":"Dennis","full_name":"Kundisch, Dennis"},{"id":"88691","last_name":"Mirbabaie","full_name":"Mirbabaie, Milad","first_name":"Milad"},{"full_name":"Müller, Oliver","first_name":"Oliver","id":"72849","last_name":"Müller"},{"full_name":"Schryen, Guido","first_name":"Guido","id":"72850","last_name":"Schryen"},{"first_name":"Simon Thanh-Nam","full_name":"Trang, Simon Thanh-Nam","orcid":"0000-0002-4784-4038","last_name":"Trang","id":"98948"},{"first_name":"Matthias","full_name":"Trier, Matthias","last_name":"Trier","id":"72744"}],"issue":"4","intvolume":" 65","_id":"45112","page":"463 - 474","citation":{"ieee":"D. Beverungen et al., “Digital Responsibility – a Multilevel Framework for Responsible Digitalization,” Business & Information Systems Engineering, vol. 65, no. 4, pp. 463–474, 2023, doi: https://doi.org/10.1007/s12599-023-00822-x.","short":"D. Beverungen, D. Kundisch, M. Mirbabaie, O. Müller, G. Schryen, S.T.-N. Trang, M. Trier, Business & Information Systems Engineering 65 (2023) 463–474.","bibtex":"@article{Beverungen_Kundisch_Mirbabaie_Müller_Schryen_Trang_Trier_2023, title={Digital Responsibility – a Multilevel Framework for Responsible Digitalization}, volume={65}, DOI={https://doi.org/10.1007/s12599-023-00822-x}, number={4}, journal={Business & Information Systems Engineering}, author={Beverungen, Daniel and Kundisch, Dennis and Mirbabaie, Milad and Müller, Oliver and Schryen, Guido and Trang, Simon Thanh-Nam and Trier, Matthias}, year={2023}, pages={463–474} }","mla":"Beverungen, Daniel, et al. “Digital Responsibility – a Multilevel Framework for Responsible Digitalization.” Business & Information Systems Engineering, vol. 65, no. 4, 2023, pp. 463–74, doi:https://doi.org/10.1007/s12599-023-00822-x.","chicago":"Beverungen, Daniel, Dennis Kundisch, Milad Mirbabaie, Oliver Müller, Guido Schryen, Simon Thanh-Nam Trang, and Matthias Trier. “Digital Responsibility – a Multilevel Framework for Responsible Digitalization.” Business & Information Systems Engineering 65, no. 4 (2023): 463–74. https://doi.org/10.1007/s12599-023-00822-x.","apa":"Beverungen, D., Kundisch, D., Mirbabaie, M., Müller, O., Schryen, G., Trang, S. T.-N., & Trier, M. (2023). Digital Responsibility – a Multilevel Framework for Responsible Digitalization. Business & Information Systems Engineering, 65(4), 463–474. https://doi.org/10.1007/s12599-023-00822-x","ama":"Beverungen D, Kundisch D, Mirbabaie M, et al. Digital Responsibility – a Multilevel Framework for Responsible Digitalization. Business & Information Systems Engineering. 2023;65(4):463-474. doi:https://doi.org/10.1007/s12599-023-00822-x"},"year":"2023","type":"journal_article"},{"abstract":[{"lang":"eng","text":"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."}],"title":"Who Will Own Our Global Digital Twin: The Power of Genetic and Biographic Information to Shape Our Lives","user_id":"54657","publication":"The Digital Twin of Human","department":[{"_id":"19"},{"_id":"185"}],"author":[{"last_name":"Hellweg","id":"45592","first_name":"Talea Davina","full_name":"Hellweg, Talea Davina","orcid":"0000-0002-3868-6568"},{"first_name":"Martin","full_name":"Schneider, Martin","orcid":"https://orcid.org/0000-0002-6961-3716","last_name":"Schneider","id":"471"},{"last_name":"Rückert","first_name":"Ulrich","full_name":"Rückert, Ulrich"},{"full_name":"Harteis, Christian","first_name":"Christian","last_name":"Harteis"},{"first_name":"Sarah","full_name":"Pilz, Sarah","last_name":"Pilz"}],"publication_status":"published","date_created":"2023-12-04T13:48:41Z","status":"public","_id":"49469","date_updated":"2023-12-04T13:49:15Z","main_file_link":[{"url":"https://link.springer.com/chapter/10.1007/978-3-031-26104-6_2"}],"type":"book_chapter","citation":{"ama":"Hellweg TD, Schneider M, Rückert U, Harteis C, Pilz S. Who Will Own Our Global Digital Twin: The Power of Genetic and Biographic Information to Shape Our Lives. In: The Digital Twin of Human. ; 2023.","apa":"Hellweg, T. D., Schneider, M., Rückert, U., Harteis, C., & Pilz, S. (2023). Who Will Own Our Global Digital Twin: The Power of Genetic and Biographic Information to Shape Our Lives. 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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. 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Wickert, Organization & Environment 36 (2023) 3–16.","bibtex":"@article{Hahn_Reimsbach_Wickert_2023, title={Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}, volume={36}, DOI={10.1177/10860266231151653}, number={1}, journal={Organization & Environment}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2023}, pages={3–16} }","mla":"Hahn, Rüdiger, et al. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” Organization & Environment, vol. 36, no. 1, SAGE Publications, 2023, pp. 3–16, doi:10.1177/10860266231151653.","chicago":"Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” Organization & Environment 36, no. 1 (2023): 3–16. https://doi.org/10.1177/10860266231151653.","ama":"Hahn R, Reimsbach D, Wickert C. 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Organization & Environment, 36(1), 3–16. https://doi.org/10.1177/10860266231151653"},"type":"journal_article","year":"2023","title":"Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated","publication_identifier":{"issn":["1086-0266","1552-7417"]},"publication_status":"published","department":[{"_id":"186"},{"_id":"815"},{"_id":"681"}],"doi":"10.1177/10860266231151653","date_updated":"2023-12-06T14:50:17Z","language":[{"iso":"eng"}]},{"publication":"Maandblad voor Accountancy en Bedrijfseconomie","keyword":["General Arts and Humanities"],"publisher":"Amsterdam University Press","author":[{"last_name":"De Meyst","first_name":"Karen","full_name":"De Meyst, Karen"},{"last_name":"Niederkofler","first_name":"Thomas","full_name":"Niederkofler, Thomas"},{"full_name":"Reimsbach, Daniel","first_name":"Daniel","id":"100169","last_name":"Reimsbach"}],"volume":97,"date_created":"2023-10-10T10:04:17Z","status":"public","abstract":[{"lang":"eng","text":"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."}],"user_id":"46138","page":"153-155","type":"journal_article","citation":{"ieee":"K. De Meyst, T. Niederkofler, and D. Reimsbach, “DARC 2023 at Radboud University: Societal challenges in accounting research and education,” Maandblad voor Accountancy en Bedrijfseconomie, vol. 97, no. 5/6, pp. 153–155, 2023, doi: 10.5117/mab.97.107215.","short":"K. De Meyst, T. Niederkofler, D. Reimsbach, Maandblad Voor Accountancy En Bedrijfseconomie 97 (2023) 153–155.","mla":"De Meyst, Karen, et al. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie, vol. 97, no. 5/6, Amsterdam University Press, 2023, pp. 153–55, doi:10.5117/mab.97.107215.","bibtex":"@article{De Meyst_Niederkofler_Reimsbach_2023, title={DARC 2023 at Radboud University: Societal challenges in accounting research and education}, volume={97}, DOI={10.5117/mab.97.107215}, number={5/6}, journal={Maandblad voor Accountancy en Bedrijfseconomie}, publisher={Amsterdam University Press}, author={De Meyst, Karen and Niederkofler, Thomas and Reimsbach, Daniel}, year={2023}, pages={153–155} }","apa":"De Meyst, K., Niederkofler, T., & Reimsbach, D. (2023). DARC 2023 at Radboud University: Societal challenges in accounting research and education. Maandblad Voor Accountancy En Bedrijfseconomie, 97(5/6), 153–155. https://doi.org/10.5117/mab.97.107215","ama":"De Meyst K, Niederkofler T, Reimsbach D. DARC 2023 at Radboud University: Societal challenges in accounting research and education. Maandblad voor Accountancy en Bedrijfseconomie. 2023;97(5/6):153-155. doi:10.5117/mab.97.107215","chicago":"De Meyst, Karen, Thomas Niederkofler, and Daniel Reimsbach. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie 97, no. 5/6 (2023): 153–55. https://doi.org/10.5117/mab.97.107215."},"year":"2023","_id":"47922","intvolume":" 97","issue":"5/6","department":[{"_id":"186"},{"_id":"815"},{"_id":"681"}],"publication_status":"published","publication_identifier":{"issn":["2543-1684","0924-6304"]},"title":"DARC 2023 at Radboud University: Societal challenges in accounting research and education","language":[{"iso":"eng"}],"date_updated":"2023-12-06T14:49:56Z","doi":"10.5117/mab.97.107215"},{"department":[{"_id":"187"}],"author":[{"last_name":"Harst","full_name":"Harst, Simon","first_name":"Simon"},{"last_name":"Schanz","first_name":"Deborah ","full_name":"Schanz, Deborah "},{"first_name":"Felix","full_name":"Siegel, Felix","last_name":"Siegel"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"publisher":"TRR 266 Accounting for Transparency","date_created":"2023-12-07T14:00:27Z","status":"public","title":"2022 Global MNC Tax Complexity Survey","user_id":"74000","citation":{"chicago":"Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/VKAO7696.","ama":"Harst S, Schanz D, Siegel F, Sureth-Sloane C. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency; 2023. doi:10.52569/VKAO7696","apa":"Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2023). 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/VKAO7696","mla":"Harst, Simon, et al. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023, doi:10.52569/VKAO7696.","bibtex":"@book{Harst_Schanz_Siegel_Sureth-Sloane_2023, title={2022 Global MNC Tax Complexity Survey}, DOI={10.52569/VKAO7696}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2023} }","short":"S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2023.","ieee":"S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023."},"type":"report","year":"2023","language":[{"iso":"eng"}],"date_updated":"2023-12-07T14:00:33Z","_id":"49549","doi":"10.52569/VKAO7696"},{"title":"Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids","user_id":"74000","volume":118,"date_created":"2023-07-13T11:41:54Z","status":"public","department":[{"_id":"187"}],"author":[{"first_name":"Henning","full_name":"Giese, Henning","last_name":"Giese","id":"92812"},{"last_name":"Holtmann","first_name":"Svea","full_name":"Holtmann, Svea"}],"doi":"10.2139/ssrn.4394968","date_updated":"2023-12-19T13:10:23Z","_id":"46044","intvolume":" 118","year":"2023","citation":{"chicago":"Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids. Vol. 118. TRR 266 Working Paper Series, 2023. https://doi.org/10.2139/ssrn.4394968.","apa":"Giese, H., & Holtmann, S. (2023). Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids (Vol. 118). https://doi.org/10.2139/ssrn.4394968","ama":"Giese H, Holtmann S. Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids. Vol 118.; 2023. doi:10.2139/ssrn.4394968","mla":"Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids. 2023, doi:10.2139/ssrn.4394968.","bibtex":"@book{Giese_Holtmann_2023, series={TRR 266 Working Paper Series}, title={Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}, volume={118}, DOI={10.2139/ssrn.4394968}, author={Giese, Henning and Holtmann, Svea}, year={2023}, collection={TRR 266 Working Paper Series} }","short":"H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids, 2023.","ieee":"H. Giese and S. Holtmann, Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids, vol. 118. 2023."},"type":"working_paper","language":[{"iso":"eng"}],"series_title":"TRR 266 Working Paper Series"}]