[{"citation":{"mla":"Schipp, Adrian, et al. “Determinants of Tax Complexity: Evidence from a Developing Country.” <i>Intertax</i>, vol. 54, no. 2, 2026, pp. 102–22, doi:<a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>.","ama":"Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity: Evidence from a Developing Country. <i>Intertax</i>. 2026;54(2):102-122. doi:<a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>","bibtex":"@article{Schipp_Siahaan_Sureth-Sloane_2026, title={Determinants of Tax Complexity: Evidence from a Developing Country}, volume={54}, DOI={<a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>}, number={2}, journal={Intertax}, author={Schipp, Adrian and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2026}, pages={102–122} }","apa":"Schipp, A., Siahaan, F., &#38; Sureth-Sloane, C. (2026). Determinants of Tax Complexity: Evidence from a Developing Country. <i>Intertax</i>, <i>54</i>(2), 102–122. <a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>","ieee":"A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity: Evidence from a Developing Country,” <i>Intertax</i>, vol. 54, no. 2, pp. 102–122, 2026, doi: <a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>.","short":"A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.","chicago":"Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. “Determinants of Tax Complexity: Evidence from a Developing Country.” <i>Intertax</i> 54, no. 2 (2026): 102–22. <a href=\"http://dx.doi.org/10.2139/ssrn.4924632\">http://dx.doi.org/10.2139/ssrn.4924632</a>."},"quality_controlled":"1","status":"public","_id":"56815","page":"102-122","volume":54,"user_id":"74000","issue":"2","publication":"Intertax","abstract":[{"text":"This study investigates the determinants of tax complexity in Indonesia, focusing on the perspectives of tax officers and firms, and thus provides a case study relevant to developing countries. Understanding tax complexity in this context is crucial as developing nations frequently encounter legislative, fiscal, and administrative challenges that exacerbate their tax complexity. Complexity can hinder investment, impair tax revenue collection, and impede economic development. The authors adapt a global survey instrument to the Indonesian context and collect responses from Indonesian tax officers and firms. Transfer pricing is perceived as the most complex tax regulation which is consistent with cross-country studies. However, in contrast to the global findings, statutory tax rates and taxes on dividends rank second and third in Indonesia. While Indonesian tax officers emphasize the complexity of transfer pricing regulations, firms are more concerned about the complexity of tax procedures, especially tax guidance and tax audits. Furthermore, comparative analyses show that tax officers perceive tax regulations as being more complex than tax procedures. In contrast, firms perceive the opposite, particularly for tax audits. The findings offer a nuanced picture of tax complexity in a developing country and provide guidance for tax reforms in Indonesia. They also serve as a commencement for further analyses of developing countries.","lang":"eng"}],"date_created":"2024-10-30T07:25:39Z","department":[{"_id":"187"}],"type":"journal_article","author":[{"last_name":"Schipp","first_name":"Adrian","full_name":"Schipp, Adrian","id":"44288"},{"full_name":"Siahaan, Fernando","first_name":"Fernando","last_name":"Siahaan"},{"id":"530","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"title":"Determinants of Tax Complexity: Evidence from a Developing Country","year":"2026","intvolume":"        54","date_updated":"2026-04-09T07:24:54Z","publication_status":"published","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://kluwerlawonline.com/journalarticle/Intertax/54.2/TAXI2026020"}],"doi":"http://dx.doi.org/10.2139/ssrn.4924632"},{"date_created":"2026-04-13T07:46:40Z","type":"conference_abstract","department":[{"_id":"208"}],"citation":{"mla":"Sloane, Hannah Sabrina. <i>Early Career Researchers’ Identity Constructions in Crisis</i>. 2026.","ama":"Sloane HS. Early career researchers’ identity constructions in crisis. In: ; 2026.","bibtex":"@inproceedings{Sloane_2026, title={Early career researchers’ identity constructions in crisis}, author={Sloane, Hannah Sabrina}, year={2026} }","apa":"Sloane, H. S. (2026). <i>Early career researchers’ identity constructions in crisis</i>. EARLI SIG4 &#38; SIG11 Conference 2026, Helsinki.","ieee":"H. S. Sloane, “Early career researchers’ identity constructions in crisis,” presented at the EARLI SIG4 &#38; SIG11 Conference 2026, Helsinki, 2026.","short":"H.S. Sloane, in: 2026.","chicago":"Sloane, Hannah Sabrina. “Early Career Researchers’ Identity Constructions in Crisis,” 2026."},"language":[{"iso":"eng"}],"_id":"65400","user_id":"48206","year":"2026","title":"Early career researchers' identity constructions in crisis","status":"public","author":[{"last_name":"Sloane","first_name":"Hannah Sabrina","full_name":"Sloane, Hannah Sabrina","id":"48206"}],"conference":{"end_date":"2026-06-12","name":"EARLI SIG4 & SIG11 Conference 2026","start_date":"2026-06-11","location":"Helsinki"},"date_updated":"2026-04-13T07:47:17Z"},{"conference":{"end_date":"2026-03-25","location":"München","start_date":"2026-03-23","name":"DGfE-Kongress \"Brüche\""},"author":[{"full_name":"Daniel-Söltenfuß, Desiree","last_name":"Daniel-Söltenfuß","first_name":"Desiree","id":"10186"},{"last_name":"Kremer","first_name":"H.-Hugo","full_name":"Kremer, H.-Hugo"},{"first_name":"Marie-Ann","last_name":"Kückmann","full_name":"Kückmann, Marie-Ann"}],"year":"2026","title":"(Berufs-)Bildung im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre Konsequenzen für das (Berufs-)Bildungssystem","status":"public","date_updated":"2026-04-15T12:21:25Z","_id":"65449","language":[{"iso":"eng"}],"alternative_title":["Symposium"],"user_id":"10186","citation":{"ieee":"D. Daniel-Söltenfuß, H.-H. Kremer, and M.-A. Kückmann, “(Berufs-)Bildung im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre Konsequenzen für das (Berufs-)Bildungssystem,” presented at the DGfE-Kongress “Brüche,” München, 2026.","mla":"Daniel-Söltenfuß, Desiree, et al. <i>(Berufs-)Bildung Im Wandel Der Gesellschaft. Brüche Und Kontinuität in Veränderungsprozessen Und Ihre Konsequenzen Für Das (Berufs-)Bildungssystem</i>. 2026.","apa":"Daniel-Söltenfuß, D., Kremer, H.-H., &#38; Kückmann, M.-A. (2026). <i>(Berufs-)Bildung im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre Konsequenzen für das (Berufs-)Bildungssystem</i>. DGfE-Kongress “Brüche,” München.","bibtex":"@inproceedings{Daniel-Söltenfuß_Kremer_Kückmann_2026, title={(Berufs-)Bildung im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre Konsequenzen für das (Berufs-)Bildungssystem}, author={Daniel-Söltenfuß, Desiree and Kremer, H.-Hugo and Kückmann, Marie-Ann}, year={2026} }","ama":"Daniel-Söltenfuß D, Kremer H-H, Kückmann M-A. (Berufs-)Bildung im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre Konsequenzen für das (Berufs-)Bildungssystem. In: ; 2026.","short":"D. Daniel-Söltenfuß, H.-H. Kremer, M.-A. Kückmann, in: 2026.","chicago":"Daniel-Söltenfuß, Desiree, H.-Hugo Kremer, and Marie-Ann Kückmann. “(Berufs-)Bildung Im Wandel Der Gesellschaft. Brüche Und Kontinuität in Veränderungsprozessen Und Ihre Konsequenzen Für Das (Berufs-)Bildungssystem,” 2026."},"date_created":"2026-04-15T12:21:19Z","department":[{"_id":"208"}],"type":"conference_abstract"},{"_id":"65450","language":[{"iso":"eng"}],"user_id":"45696","author":[{"full_name":"Breuing, Friederike","orcid":"0009-0003-5494-2597","first_name":"Friederike","last_name":"Breuing","id":"45696"},{"id":"10186","last_name":"Daniel-Söltenfuß","first_name":"Desiree","full_name":"Daniel-Söltenfuß, Desiree"},{"id":"25394","first_name":"Marie-Ann","last_name":"Kückmann","full_name":"Kückmann, Marie-Ann"}],"conference":{"end_date":"2026-03-25","location":"München","start_date":"2026-03-23","name":"DGfE-Kongress \"Brüche\""},"status":"public","title":"Umgang mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen Bildungspersonals","year":"2026","date_updated":"2026-04-15T18:24:40Z","date_created":"2026-04-15T12:23:56Z","department":[{"_id":"208"}],"type":"conference","citation":{"bibtex":"@inproceedings{Breuing_Daniel-Söltenfuß_Kückmann_2026, title={Umgang mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen Bildungspersonals}, author={Breuing, Friederike and Daniel-Söltenfuß, Desiree and Kückmann, Marie-Ann}, year={2026} }","ama":"Breuing F, Daniel-Söltenfuß D, Kückmann M-A. Umgang mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen Bildungspersonals. In: ; 2026.","mla":"Breuing, Friederike, et al. <i>Umgang Mit (Um-)Brüchen – Ein Normalzustand? Gestaltung von Innovationsprozessen Aus Sicht Des Beruflichen Bildungspersonals</i>. 2026.","chicago":"Breuing, Friederike, Desiree Daniel-Söltenfuß, and Marie-Ann Kückmann. “Umgang Mit (Um-)Brüchen – Ein Normalzustand? Gestaltung von Innovationsprozessen Aus Sicht Des Beruflichen Bildungspersonals,” 2026.","short":"F. Breuing, D. Daniel-Söltenfuß, M.-A. Kückmann, in: 2026.","ieee":"F. Breuing, D. Daniel-Söltenfuß, and M.-A. Kückmann, “Umgang mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen Bildungspersonals,” presented at the DGfE-Kongress “Brüche,” München, 2026.","apa":"Breuing, F., Daniel-Söltenfuß, D., &#38; Kückmann, M.-A. (2026). <i>Umgang mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen Bildungspersonals</i>. DGfE-Kongress “Brüche,” München."}},{"citation":{"bibtex":"@article{Kundisch_Wilms_2026, title={From mismatch to synergy: how new ventures and family-owned firms navigate cooperation}, volume={33}, DOI={<a href=\"https://doi.org/10.1108/JSBED-07-2025-0474\">10.1108/JSBED-07-2025-0474</a>}, number={1}, journal={Journal of Small Business and Enterprise Development}, author={Kundisch, Dennis and Wilms, Alexander}, year={2026}, pages={49–71} }","ama":"Kundisch D, Wilms A. From mismatch to synergy: how new ventures and family-owned firms navigate cooperation. <i>Journal of Small Business and Enterprise Development</i>. 2026;33(1):49-71. doi:<a href=\"https://doi.org/10.1108/JSBED-07-2025-0474\">10.1108/JSBED-07-2025-0474</a>","mla":"Kundisch, Dennis, and Alexander Wilms. “From Mismatch to Synergy: How New Ventures and Family-Owned Firms Navigate Cooperation.” <i>Journal of Small Business and Enterprise Development</i>, vol. 33, no. 1, 2026, pp. 49–71, doi:<a href=\"https://doi.org/10.1108/JSBED-07-2025-0474\">10.1108/JSBED-07-2025-0474</a>.","short":"D. Kundisch, A. Wilms, Journal of Small Business and Enterprise Development 33 (2026) 49–71.","chicago":"Kundisch, Dennis, and Alexander Wilms. “From Mismatch to Synergy: How New Ventures and Family-Owned Firms Navigate Cooperation.” <i>Journal of Small Business and Enterprise Development</i> 33, no. 1 (2026): 49–71. <a href=\"https://doi.org/10.1108/JSBED-07-2025-0474\">https://doi.org/10.1108/JSBED-07-2025-0474</a>.","ieee":"D. Kundisch and A. Wilms, “From mismatch to synergy: how new ventures and family-owned firms navigate cooperation,” <i>Journal of Small Business and Enterprise Development</i>, vol. 33, no. 1, pp. 49–71, 2026, doi: <a href=\"https://doi.org/10.1108/JSBED-07-2025-0474\">10.1108/JSBED-07-2025-0474</a>.","apa":"Kundisch, D., &#38; Wilms, A. (2026). From mismatch to synergy: how new ventures and family-owned firms navigate cooperation. <i>Journal of Small Business and Enterprise Development</i>, <i>33</i>(1), 49–71. <a href=\"https://doi.org/10.1108/JSBED-07-2025-0474\">https://doi.org/10.1108/JSBED-07-2025-0474</a>"},"issue":"1","publication":"Journal of Small Business and Enterprise Development","department":[{"_id":"276"}],"type":"journal_article","date_created":"2025-12-15T10:20:31Z","intvolume":"        33","date_updated":"2026-04-22T12:29:18Z","publication_status":"published","author":[{"id":"21117","last_name":"Kundisch","first_name":"Dennis","full_name":"Kundisch, Dennis"},{"full_name":"Wilms, Alexander","first_name":"Alexander","last_name":"Wilms"}],"title":"From mismatch to synergy: how new ventures and family-owned firms navigate cooperation","status":"public","year":"2026","volume":33,"doi":"10.1108/JSBED-07-2025-0474","user_id":"16205","language":[{"iso":"eng"}],"_id":"63100","page":"49-71"},{"author":[{"full_name":"Nickerson, Robert C.","first_name":"Robert C.","last_name":"Nickerson"},{"first_name":"Upkar","last_name":"Varshney","full_name":"Varshney, Upkar"},{"last_name":"Muntermann","first_name":"Jan","full_name":"Muntermann, Jan"},{"id":"21117","last_name":"Kundisch","first_name":"Dennis","full_name":"Kundisch, Dennis"}],"conference":{"name":"32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk"},"title":"Issues in Taxonomies and Taxonomy Development","status":"public","year":"2026","publication_status":"accepted","date_updated":"2026-05-20T11:52:03Z","_id":"65660","language":[{"iso":"eng"}],"user_id":"16205","citation":{"ama":"Nickerson RC, Varshney U, Muntermann J, Kundisch D. Issues in Taxonomies and Taxonomy Development. In: <i>Proceedings of the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk</i>.","bibtex":"@inproceedings{Nickerson_Varshney_Muntermann_Kundisch, title={Issues in Taxonomies and Taxonomy Development}, booktitle={Proceedings of the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk}, author={Nickerson, Robert C. and Varshney, Upkar and Muntermann, Jan and Kundisch, Dennis} }","mla":"Nickerson, Robert C., et al. “Issues in Taxonomies and Taxonomy Development.” <i>Proceedings of the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk</i>.","chicago":"Nickerson, Robert C., Upkar Varshney, Jan Muntermann, and Dennis Kundisch. “Issues in Taxonomies and Taxonomy Development.” In <i>Proceedings of the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk</i>, n.d.","short":"R.C. Nickerson, U. Varshney, J. Muntermann, D. Kundisch, in: Proceedings of the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk, n.d.","apa":"Nickerson, R. C., Varshney, U., Muntermann, J., &#38; Kundisch, D. (n.d.). Issues in Taxonomies and Taxonomy Development. <i>Proceedings of the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk</i>. 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk.","ieee":"R. C. Nickerson, U. Varshney, J. Muntermann, and D. Kundisch, “Issues in Taxonomies and Taxonomy Development,” presented at the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk."},"publication":"Proceedings of the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk","project":[{"_id":"2486","name":"Hierarchische Taxonomien und Taxonomievisualisierung: Methodische Erweiterungen für die Wirtschaftsinformatik"}],"date_created":"2026-05-20T11:24:52Z","department":[{"_id":"276"}],"type":"conference_abstract"},{"citation":{"bibtex":"@article{Bodenberger_Thommes_2026, title={Words or numbers? How framing uncertainties affects risk assessment and decision-making}, DOI={<a href=\"https://doi.org/10.1080/13669877.2026.2667755\">10.1080/13669877.2026.2667755</a>}, journal={Journal of Risk Research}, publisher={Informa UK Limited}, author={Bodenberger, Robin and Thommes, Kirsten}, year={2026}, pages={1–21} }","ama":"Bodenberger R, Thommes K. Words or numbers? How framing uncertainties affects risk assessment and decision-making. <i>Journal of Risk Research</i>. Published online 2026:1-21. doi:<a href=\"https://doi.org/10.1080/13669877.2026.2667755\">10.1080/13669877.2026.2667755</a>","mla":"Bodenberger, Robin, and Kirsten Thommes. “Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making.” <i>Journal of Risk Research</i>, Informa UK Limited, 2026, pp. 1–21, doi:<a href=\"https://doi.org/10.1080/13669877.2026.2667755\">10.1080/13669877.2026.2667755</a>.","short":"R. Bodenberger, K. Thommes, Journal of Risk Research (2026) 1–21.","chicago":"Bodenberger, Robin, and Kirsten Thommes. “Words or Numbers? How Framing Uncertainties Affects Risk Assessment and Decision-Making.” <i>Journal of Risk Research</i>, 2026, 1–21. <a href=\"https://doi.org/10.1080/13669877.2026.2667755\">https://doi.org/10.1080/13669877.2026.2667755</a>.","ieee":"R. Bodenberger and K. Thommes, “Words or numbers? How framing uncertainties affects risk assessment and decision-making,” <i>Journal of Risk Research</i>, pp. 1–21, 2026, doi: <a href=\"https://doi.org/10.1080/13669877.2026.2667755\">10.1080/13669877.2026.2667755</a>.","apa":"Bodenberger, R., &#38; Thommes, K. (2026). Words or numbers? How framing uncertainties affects risk assessment and decision-making. <i>Journal of Risk Research</i>, 1–21. <a href=\"https://doi.org/10.1080/13669877.2026.2667755\">https://doi.org/10.1080/13669877.2026.2667755</a>"},"publication":"Journal of Risk Research","date_created":"2026-05-20T14:34:19Z","department":[{"_id":"178"},{"_id":"184"}],"type":"journal_article","publication_identifier":{"issn":["1366-9877","1466-4461"]},"author":[{"last_name":"Bodenberger","first_name":"Robin","full_name":"Bodenberger, Robin"},{"id":"72497","full_name":"Thommes, Kirsten","last_name":"Thommes","first_name":"Kirsten"}],"year":"2026","status":"public","title":"Words or numbers? How framing uncertainties affects risk assessment and decision-making","date_updated":"2026-05-20T14:34:42Z","publication_status":"published","_id":"65666","language":[{"iso":"eng"}],"publisher":"Informa UK Limited","page":"1-21","doi":"10.1080/13669877.2026.2667755","user_id":"72497"},{"language":[{"iso":"eng"}],"_id":"65685","user_id":"51867","ddc":["040"],"status":"public","year":"2026","title":"Securitization and Market Power – Evidence from European Banks","jel":["G21","G28"],"author":[{"id":"51867","full_name":"Herwald, Sarah","first_name":"Sarah","last_name":"Herwald"},{"full_name":"Uhde, André","last_name":"Uhde","first_name":"André","id":"36049"}],"date_updated":"2026-05-27T06:50:46Z","has_accepted_license":"1","file":[{"creator":"sherwald","date_created":"2026-05-26T11:10:31Z","relation":"main_file","date_updated":"2026-05-26T11:10:31Z","file_name":"Herwald und Uhde (2026).pdf","access_level":"closed","file_size":681627,"file_id":"65688","content_type":"application/pdf","success":1}],"date_created":"2026-05-26T11:29:46Z","type":"working_paper","keyword":["Securitization","market power","European banking"],"department":[{"_id":"19"}],"file_date_updated":"2026-05-26T11:10:31Z","citation":{"chicago":"Herwald, Sarah, and André Uhde. <i>Securitization and Market Power – Evidence from European Banks</i>, 2026.","short":"S. Herwald, A. Uhde, Securitization and Market Power – Evidence from European Banks, 2026.","apa":"Herwald, S., &#38; Uhde, A. (2026). <i>Securitization and Market Power – Evidence from European Banks</i>.","ieee":"S. Herwald and A. Uhde, <i>Securitization and Market Power – Evidence from European Banks</i>. 2026.","ama":"Herwald S, Uhde A. <i>Securitization and Market Power – Evidence from European Banks</i>.; 2026.","bibtex":"@book{Herwald_Uhde_2026, title={Securitization and Market Power – Evidence from European Banks}, author={Herwald, Sarah and Uhde, André}, year={2026} }","mla":"Herwald, Sarah, and André Uhde. <i>Securitization and Market Power – Evidence from European Banks</i>. 2026."},"abstract":[{"text":"Employing a unique hand-collected sample of 881 securitization transactions issued by 59 stock-listed banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically investigates if and how market power in the loan and deposit market may influence European banks’ incentives to engage in securitization activities. We construct product-specific residual Lerner Indices to measure market power in the loan and deposit market separately. Our results suggest that banks with higher loan and deposit market power securitize less, consistent with a reduced need for risk transfer and a reduced reliance on market-based funding. Various sensitivity analyses further show that these relationships vary across underlyings, issuance frequencies, and different time stages of securitization in Europe. Our findings contribute to the literature by disentangling loan and deposit market power as two further distinct determinants of securitization and thus, offer important insights regarding the ongoing policy debates on the consolidation of European banking markets and the revitalisation of the European securitization market.","lang":"eng"}]},{"status":"public","title":"Innovations- und Implementationsproblematik in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext des InnoVET-Programms","year":"2026","publication_identifier":{"issn":[" 1618-8543"]},"author":[{"last_name":"Breuing","orcid":"0009-0003-5494-2597","first_name":"Friederike","full_name":"Breuing, Friederike","id":"45696"},{"full_name":"Kremer, H.-Hugo","first_name":"H.-Hugo","last_name":"Kremer","id":"15280"}],"publication_status":"published","date_updated":"2026-05-27T07:40:56Z","page":"1-32","main_file_link":[{"url":"https://www.bwpat.de/ausgabe49/breuing_kremer_bwpat49.pdf"}],"language":[{"iso":"ger"}],"_id":"65697","user_id":"45696","issue":"49","publication":"bwp@ Berufs- und Wirtschaftspädagogik – online","citation":{"short":"F. Breuing, H.-H. Kremer, bwp@ Berufs- und Wirtschaftspädagogik – online (2026) 1–32.","chicago":"Breuing, Friederike, and H.-Hugo Kremer. “Innovations- und Implementationsproblematik in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext des InnoVET-Programms.” <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>, no. 49 (2026): 1–32.","apa":"Breuing, F., &#38; Kremer, H.-H. (2026). Innovations- und Implementationsproblematik in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext des InnoVET-Programms. <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>, <i>49</i>, 1–32.","ieee":"F. Breuing and H.-H. Kremer, “Innovations- und Implementationsproblematik in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext des InnoVET-Programms,” <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>, no. 49, pp. 1–32, 2026.","ama":"Breuing F, Kremer H-H. Innovations- und Implementationsproblematik in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext des InnoVET-Programms. <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>. 2026;(49):1-32.","bibtex":"@article{Breuing_Kremer_2026, title={Innovations- und Implementationsproblematik in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext des InnoVET-Programms}, number={49}, journal={bwp@ Berufs- und Wirtschaftspädagogik – online}, author={Breuing, Friederike and Kremer, H.-Hugo}, year={2026}, pages={1–32} }","mla":"Breuing, Friederike, and H. Hugo Kremer. “Innovations- und Implementationsproblematik in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext des InnoVET-Programms.” <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>, no. 49, 2026, pp. 1–32."},"date_created":"2026-05-27T07:40:17Z","type":"journal_article","department":[{"_id":"208"}]},{"date_updated":"2026-05-27T10:57:39Z","publication_status":"published","year":"2026","status":"public","title":"Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung","author":[{"id":"36049","full_name":"Uhde, André","last_name":"Uhde","first_name":"André"},{"last_name":"Paul","first_name":"Stephan","full_name":"Paul, Stephan"},{"last_name":"Horsch","first_name":"Andreas","full_name":"Horsch, Andreas"},{"full_name":"Kaltofen, Daniel","last_name":"Kaltofen","first_name":"Daniel"},{"first_name":"Gregor","last_name":"Weiß","full_name":"Weiß, Gregor"}],"publication_identifier":{"isbn":["978-3-7910-6577-9"]},"user_id":"36049","_id":"65699","language":[{"iso":"ger"}],"edition":"2. Auflage","citation":{"short":"A. Uhde, S. Paul, A. Horsch, D. Kaltofen, G. Weiß, Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung, 2. Auflage, 2026.","chicago":"Uhde, André, Stephan Paul, Andreas Horsch, Daniel Kaltofen, and Gregor Weiß. <i>Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung</i>. 2. Auflage., 2026.","ieee":"A. Uhde, S. Paul, A. Horsch, D. Kaltofen, and G. Weiß, <i>Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung</i>, 2. Auflage. 2026.","apa":"Uhde, A., Paul, S., Horsch, A., Kaltofen, D., &#38; Weiß, G. (2026). <i>Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung</i> (2. Auflage).","bibtex":"@book{Uhde_Paul_Horsch_Kaltofen_Weiß_2026, edition={2. Auflage}, title={Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung}, author={Uhde, André and Paul, Stephan and Horsch, Andreas and Kaltofen, Daniel and Weiß, Gregor}, year={2026} }","ama":"Uhde A, Paul S, Horsch A, Kaltofen D, Weiß G. <i>Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung</i>. 2. Auflage.; 2026.","mla":"Uhde, André, et al. <i>Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung</i>. 2. Auflage, 2026."},"type":"book","department":[{"_id":"19"}],"date_created":"2026-05-27T10:56:28Z"},{"ddc":["650"],"user_id":"98948","page":"41","_id":"65724","language":[{"iso":"ger"}],"date_updated":"2026-05-29T10:08:57Z","has_accepted_license":"1","title":"Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen & Strategie in der  Finanzindustrie","year":"2026","status":"public","author":[{"id":"122631","full_name":"Strich, Franz","last_name":"Strich","first_name":"Franz","orcid":"0000-0002-0170-9025"},{"id":"98948","full_name":"Trang, Simon Thanh-Nam","first_name":"Simon Thanh-Nam","last_name":"Trang","orcid":"0000-0002-4784-4038"}],"type":"working_paper","department":[{"_id":"792"}],"file":[{"creator":"strang","date_created":"2026-05-29T10:07:30Z","access_level":"closed","file_size":4176802,"file_name":"UPB_Whitepaper_Arbeitsplatz_KI_2026.pdf","date_updated":"2026-05-29T10:07:30Z","relation":"main_file","content_type":"application/pdf","success":1,"file_id":"65725"}],"place":"Paderborn","date_created":"2026-05-29T10:08:48Z","file_date_updated":"2026-05-29T10:07:30Z","citation":{"short":"F. Strich, S.T.-N. Trang, Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie in der  Finanzindustrie, Paderborn, 2026.","chicago":"Strich, Franz, and Simon Thanh-Nam Trang. <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie in der  Finanzindustrie</i>. Paderborn, 2026.","apa":"Strich, F., &#38; Trang, S. T.-N. (2026). <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie in der  Finanzindustrie</i>.","ieee":"F. Strich and S. T.-N. Trang, <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie in der  Finanzindustrie</i>. Paderborn, 2026.","ama":"Strich F, Trang ST-N. <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie in der  Finanzindustrie</i>.; 2026.","bibtex":"@book{Strich_Trang_2026, place={Paderborn}, title={Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie in der  Finanzindustrie}, author={Strich, Franz and Trang, Simon Thanh-Nam}, year={2026} }","mla":"Strich, Franz, and Simon Thanh-Nam Trang. <i>Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen  Ko-Transformation von Mitarbeitenden,  Prozessen &#38; Strategie in der  Finanzindustrie</i>. 2026."}},{"status":"public","year":"2026","title":"Preferences for Taxing Wealth and Income","author":[{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"id":"49955","full_name":"Piper, Yuri","last_name":"Piper","first_name":"Yuri"},{"full_name":"Schneider, Cornelius","last_name":"Schneider","first_name":"Cornelius"}],"date_updated":"2026-06-01T06:47:26Z","main_file_link":[{"open_access":"1"}],"language":[{"iso":"eng"}],"_id":"65737","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 239","user_id":"96670","doi":"10.2139/ssrn.6832418","citation":{"ama":"Maiterth R, Piper Y, Schneider C. <i>Preferences for Taxing Wealth and Income</i>.; 2026. doi:<a href=\"https://doi.org/10.2139/ssrn.6832418\">10.2139/ssrn.6832418</a>","bibtex":"@book{Maiterth_Piper_Schneider_2026, series={TRR 266 Accounting for Transparency Working Paper Series No. 239}, title={Preferences for Taxing Wealth and Income}, DOI={<a href=\"https://doi.org/10.2139/ssrn.6832418\">10.2139/ssrn.6832418</a>}, author={Maiterth, Ralf and Piper, Yuri and Schneider, Cornelius}, year={2026}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 239} }","mla":"Maiterth, Ralf, et al. <i>Preferences for Taxing Wealth and Income</i>. 2026, doi:<a href=\"https://doi.org/10.2139/ssrn.6832418\">10.2139/ssrn.6832418</a>.","short":"R. Maiterth, Y. Piper, C. Schneider, Preferences for Taxing Wealth and Income, 2026.","chicago":"Maiterth, Ralf, Yuri Piper, and Cornelius Schneider. <i>Preferences for Taxing Wealth and Income</i>. TRR 266 Accounting for Transparency Working Paper Series No. 239, 2026. <a href=\"https://doi.org/10.2139/ssrn.6832418\">https://doi.org/10.2139/ssrn.6832418</a>.","apa":"Maiterth, R., Piper, Y., &#38; Schneider, C. (2026). <i>Preferences for Taxing Wealth and Income</i>. <a href=\"https://doi.org/10.2139/ssrn.6832418\">https://doi.org/10.2139/ssrn.6832418</a>","ieee":"R. Maiterth, Y. Piper, and C. Schneider, <i>Preferences for Taxing Wealth and Income</i>. 2026."},"abstract":[{"lang":"eng","text":"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."}],"date_created":"2026-06-01T06:46:10Z","type":"working_paper","department":[{"_id":"187"}],"oa":"1"},{"related_material":{"link":[{"relation":"confirmation","url":"https://link.springer.com/article/10.1007/s10257-026-00723-y?utm_source=rct_congratemailt&utm_medium=email&utm_campaign=oa_20260531&utm_content=10.1007/s10257-026-00723-y"}]},"citation":{"mla":"Jabr, Wael, et al. “Updating at the Expense of Demand? The Case of Platform Apps.” <i>Information Systems and E-Business Management</i>, Springer, 2026, doi:<a href=\"https://doi.org/10.1007/s1025-026-00723-y\">10.1007/s1025-026-00723-y</a>.","bibtex":"@article{Jabr_Gutt_Neumann_Kundisch_2026, title={Updating at the Expense of Demand? The Case of Platform Apps}, DOI={<a href=\"https://doi.org/10.1007/s1025-026-00723-y\">10.1007/s1025-026-00723-y</a>}, journal={Information Systems and e-Business Management}, publisher={Springer}, author={Jabr, Wael and Gutt, Dominik and Neumann, Jürgen and Kundisch, Dennis}, year={2026} }","ama":"Jabr W, Gutt D, Neumann J, Kundisch D. Updating at the Expense of Demand? The Case of Platform Apps. <i>Information Systems and e-Business Management</i>. Published online 2026. doi:<a href=\"https://doi.org/10.1007/s1025-026-00723-y\">10.1007/s1025-026-00723-y</a>","ieee":"W. Jabr, D. Gutt, J. Neumann, and D. Kundisch, “Updating at the Expense of Demand? The Case of Platform Apps,” <i>Information Systems and e-Business Management</i>, 2026, doi: <a href=\"https://doi.org/10.1007/s1025-026-00723-y\">10.1007/s1025-026-00723-y</a>.","apa":"Jabr, W., Gutt, D., Neumann, J., &#38; Kundisch, D. (2026). Updating at the Expense of Demand? The Case of Platform Apps. <i>Information Systems and E-Business Management</i>. <a href=\"https://doi.org/10.1007/s1025-026-00723-y\">https://doi.org/10.1007/s1025-026-00723-y</a>","chicago":"Jabr, Wael, Dominik Gutt, Jürgen Neumann, and Dennis Kundisch. “Updating at the Expense of Demand? The Case of Platform Apps.” <i>Information Systems and E-Business Management</i>, 2026. <a href=\"https://doi.org/10.1007/s1025-026-00723-y\">https://doi.org/10.1007/s1025-026-00723-y</a>.","short":"W. Jabr, D. Gutt, J. Neumann, D. Kundisch, Information Systems and E-Business Management (2026)."},"publication":"Information Systems and e-Business Management","department":[{"_id":"276"}],"type":"journal_article","date_created":"2026-03-26T10:59:29Z","date_updated":"2026-06-01T13:24:22Z","publication_status":"published","author":[{"full_name":"Jabr, Wael","first_name":"Wael","last_name":"Jabr"},{"last_name":"Gutt","first_name":"Dominik","full_name":"Gutt, Dominik"},{"last_name":"Neumann","first_name":"Jürgen","full_name":"Neumann, Jürgen"},{"full_name":"Kundisch, Dennis","last_name":"Kundisch","first_name":"Dennis"}],"year":"2026","title":"Updating at the Expense of Demand? The Case of Platform Apps","status":"public","doi":"10.1007/s1025-026-00723-y","user_id":"16205","language":[{"iso":"eng"}],"_id":"65139","publisher":"Springer"},{"date_created":"2026-04-15T13:13:12Z","department":[{"_id":"276"}],"type":"journal_article","citation":{"chicago":"Ksouri-Gerwien, Christoph, and Christian Vorbohle. “Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-Based Modeling Framework for Using System Dynamics.” <i>Information Systems and E-Business Management</i>, 2026.","short":"C. Ksouri-Gerwien, C. Vorbohle, Information Systems and E-Business Management (2026).","ieee":"C. Ksouri-Gerwien and C. Vorbohle, “Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics,” <i>Information Systems and e-Business Management</i>, 2026.","apa":"Ksouri-Gerwien, C., &#38; Vorbohle, C. (2026). Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics. <i>Information Systems and E-Business Management</i>.","bibtex":"@article{Ksouri-Gerwien_Vorbohle_2026, title={Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics}, journal={Information Systems and e-Business Management}, author={Ksouri-Gerwien, Christoph and Vorbohle, Christian}, year={2026} }","ama":"Ksouri-Gerwien C, Vorbohle C. Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics. <i>Information Systems and e-Business Management</i>. Published online 2026.","mla":"Ksouri-Gerwien, Christoph, and Christian Vorbohle. “Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-Based Modeling Framework for Using System Dynamics.” <i>Information Systems and E-Business Management</i>, 2026."},"publication":"Information Systems and e-Business Management","_id":"65451","language":[{"iso":"eng"}],"user_id":"16205","author":[{"last_name":"Ksouri-Gerwien","first_name":"Christoph","full_name":"Ksouri-Gerwien, Christoph"},{"full_name":"Vorbohle, Christian","last_name":"Vorbohle","first_name":"Christian","id":"29951"}],"status":"public","year":"2026","title":"Business Model Prototyping and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics","date_updated":"2026-06-01T13:21:39Z","publication_status":"published"},{"user_id":"60641","_id":"65756","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://aisel.aisnet.org/ecis2026/bpm/bpm/6"}],"date_updated":"2026-06-02T12:06:09Z","author":[{"full_name":"Hellweg, Talea Davina","last_name":"Hellweg","first_name":"Talea Davina","orcid":"0000-0002-3868-6568","id":"45592"},{"id":"44544","full_name":"Sandfort, Luc Dana","first_name":"Luc Dana","last_name":"Sandfort"},{"id":"60641","first_name":"Malte Fabian","last_name":"Reineke","full_name":"Reineke, Malte Fabian"},{"id":"49160","first_name":"Christian","last_name":"Bartelheimer","full_name":"Bartelheimer, Christian"},{"id":"59677","full_name":"Beverungen, Daniel","first_name":"Daniel","last_name":"Beverungen"}],"title":"Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds","year":"2026","status":"public","department":[{"_id":"195"}],"type":"conference","date_created":"2026-06-02T12:01:04Z","citation":{"bibtex":"@inproceedings{Hellweg_Sandfort_Reineke_Bartelheimer_Beverungen_2026, title={Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds}, number={6}, booktitle={European Conference on Information Systems (ECIS) 2026 Proceedings}, author={Hellweg, Talea Davina and Sandfort, Luc Dana and Reineke, Malte Fabian and Bartelheimer, Christian and Beverungen, Daniel}, year={2026} }","ama":"Hellweg TD, Sandfort LD, Reineke MF, Bartelheimer C, Beverungen D. Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds. In: <i>European Conference on Information Systems (ECIS) 2026 Proceedings</i>. ; 2026.","mla":"Hellweg, Talea Davina, et al. “Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds.” <i>European Conference on Information Systems (ECIS) 2026 Proceedings</i>, no. 6, 2026.","chicago":"Hellweg, Talea Davina, Luc Dana Sandfort, Malte Fabian Reineke, Christian Bartelheimer, and Daniel Beverungen. “Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds.” In <i>European Conference on Information Systems (ECIS) 2026 Proceedings</i>, 2026.","short":"T.D. Hellweg, L.D. Sandfort, M.F. Reineke, C. Bartelheimer, D. Beverungen, in: European Conference on Information Systems (ECIS) 2026 Proceedings, 2026.","ieee":"T. D. Hellweg, L. D. Sandfort, M. F. Reineke, C. Bartelheimer, and D. Beverungen, “Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds,” in <i>European Conference on Information Systems (ECIS) 2026 Proceedings</i>, 2026, no. 6.","apa":"Hellweg, T. D., Sandfort, L. D., Reineke, M. F., Bartelheimer, C., &#38; Beverungen, D. (2026). Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds. <i>European Conference on Information Systems (ECIS) 2026 Proceedings</i>, <i>6</i>."},"publication":"European Conference on Information Systems (ECIS) 2026 Proceedings","issue":"6"},{"publisher":"Springer Nature Switzerland","_id":"65764","volume":16606,"user_id":"59677","conference":{"name":"DESRIST 2026","start_date":"2026-06-08","location":"Muenster","end_date":"2026-06-10"},"status":"public","place":"Cham","citation":{"mla":"zur Heiden, Philipp, et al. “Design Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines.” <i>Lecture Notes in Computer Science</i>, vol. 16606, Springer Nature Switzerland, 2026, doi:<a href=\"https://doi.org/10.1007/978-3-032-28313-9_22\">10.1007/978-3-032-28313-9_22</a>.","ama":"zur Heiden P, Beverungen D, Bartelheimer C, Breidbach C. Design Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines. In: <i>Lecture Notes in Computer Science</i>. Vol 16606.  Lecture Notes in Computer Science. Springer Nature Switzerland; 2026. doi:<a href=\"https://doi.org/10.1007/978-3-032-28313-9_22\">10.1007/978-3-032-28313-9_22</a>","bibtex":"@inproceedings{zur Heiden_Beverungen_Bartelheimer_Breidbach_2026, place={Cham}, series={ Lecture Notes in Computer Science}, title={Design Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines}, volume={16606}, DOI={<a href=\"https://doi.org/10.1007/978-3-032-28313-9_22\">10.1007/978-3-032-28313-9_22</a>}, booktitle={Lecture Notes in Computer Science}, publisher={Springer Nature Switzerland}, author={zur Heiden, Philipp and Beverungen, Daniel and Bartelheimer, Christian and Breidbach, Christoph}, year={2026}, collection={ Lecture Notes in Computer Science} }","apa":"zur Heiden, P., Beverungen, D., Bartelheimer, C., &#38; Breidbach, C. (2026). Design Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines. <i>Lecture Notes in Computer Science</i>, <i>16606</i>. <a href=\"https://doi.org/10.1007/978-3-032-28313-9_22\">https://doi.org/10.1007/978-3-032-28313-9_22</a>","ieee":"P. zur Heiden, D. Beverungen, C. Bartelheimer, and C. Breidbach, “Design Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines,” in <i>Lecture Notes in Computer Science</i>, Muenster, 2026, vol. 16606, doi: <a href=\"https://doi.org/10.1007/978-3-032-28313-9_22\">10.1007/978-3-032-28313-9_22</a>.","short":"P. zur Heiden, D. Beverungen, C. Bartelheimer, C. Breidbach, in: Lecture Notes in Computer Science, Springer Nature Switzerland, Cham, 2026.","chicago":"Heiden, Philipp zur, Daniel Beverungen, Christian Bartelheimer, and Christoph Breidbach. “Design Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines.” In <i>Lecture Notes in Computer Science</i>, Vol. 16606.  Lecture Notes in Computer Science. Cham: Springer Nature Switzerland, 2026. <a href=\"https://doi.org/10.1007/978-3-032-28313-9_22\">https://doi.org/10.1007/978-3-032-28313-9_22</a>."},"quality_controlled":"1","series_title":" Lecture Notes in Computer Science","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://link.springer.com/chapter/10.1007/978-3-032-28313-9_22"}],"doi":"10.1007/978-3-032-28313-9_22","publication_identifier":{"isbn":["9783032283122","9783032283139"],"issn":["0302-9743","1611-3349"]},"author":[{"last_name":"zur Heiden","first_name":"Philipp","full_name":"zur Heiden, Philipp","id":"64394"},{"id":"59677","first_name":"Daniel","last_name":"Beverungen","full_name":"Beverungen, Daniel"},{"first_name":"Christian","last_name":"Bartelheimer","full_name":"Bartelheimer, Christian"},{"first_name":"Christoph","last_name":"Breidbach","full_name":"Breidbach, Christoph"}],"title":"Design Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines","year":"2026","intvolume":"     16606","publication_status":"published","date_updated":"2026-06-03T09:25:50Z","date_created":"2026-06-03T09:20:18Z","department":[{"_id":"195"}],"type":"conference","publication":"Lecture Notes in Computer Science","abstract":[{"text":"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.","lang":"eng"}]},{"author":[{"id":"105506","full_name":"Zapata Gonzalez, David Ricardo","first_name":"David Ricardo","last_name":"Zapata Gonzalez"}],"title":"A Step Towards Inherently Interpretable Causal Machine Learning Models For Decision Support","year":"2026","status":"public","date_updated":"2026-06-09T07:18:31Z","publication_status":"published","_id":"65811","publisher":"AIS","language":[{"iso":"eng"}],"user_id":"105506","citation":{"apa":"Zapata Gonzalez, D. R. (2026). A Step Towards Inherently Interpretable Causal Machine Learning Models For Decision Support. <i>ECIS Conference</i>.","ieee":"D. R. Zapata Gonzalez, “A Step Towards Inherently Interpretable Causal Machine Learning Models For Decision Support,” 2026.","chicago":"Zapata Gonzalez, David Ricardo. “A Step Towards Inherently Interpretable Causal Machine Learning Models For Decision Support.” In <i>ECIS Conference</i>. AIS, 2026.","short":"D.R. Zapata Gonzalez, in: ECIS Conference, AIS, 2026.","mla":"Zapata Gonzalez, David Ricardo. “A Step Towards Inherently Interpretable Causal Machine Learning Models For Decision Support.” <i>ECIS Conference</i>, AIS, 2026.","ama":"Zapata Gonzalez DR. A Step Towards Inherently Interpretable Causal Machine Learning Models For Decision Support. In: <i>ECIS Conference</i>. AIS; 2026.","bibtex":"@inproceedings{Zapata Gonzalez_2026, title={A Step Towards Inherently Interpretable Causal Machine Learning Models For Decision Support}, booktitle={ECIS Conference}, publisher={AIS}, author={Zapata Gonzalez, David Ricardo}, year={2026} }"},"publication":"ECIS Conference","date_created":"2026-06-09T07:17:37Z","department":[{"_id":"195"}],"type":"conference"},{"date_updated":"2026-06-09T10:35:04Z","author":[{"first_name":"Hendrik","last_name":"Schmitz","full_name":"Schmitz, Hendrik","id":"48879"},{"full_name":"Nguyen, Thao Le","last_name":"Nguyen","first_name":"Thao Le","id":"97162"}],"publication_identifier":{"unknown":["978-3-9697393-6"]},"status":"public","year":"2026","title":"Education as a Moderator of Genetic Mortality Risk","user_id":"37953","language":[{"iso":"eng"}],"_id":"65816","main_file_link":[{"url":"https://intern.rwi-essen.de/fileadmin/user_upload/RWI/Publikationen/Ruhr_Economic_Papers/REP_26_1208.pdf"}],"citation":{"chicago":"Schmitz, Hendrik, and Thao Le Nguyen. <i>Education as a Moderator of Genetic Mortality Risk</i>, 2026.","short":"H. Schmitz, T.L. Nguyen, Education as a Moderator of Genetic Mortality Risk, 2026.","apa":"Schmitz, H., &#38; Nguyen, T. L. (2026). <i>Education as a Moderator of Genetic Mortality Risk</i>.","ieee":"H. Schmitz and T. L. Nguyen, <i>Education as a Moderator of Genetic Mortality Risk</i>. 2026.","ama":"Schmitz H, Nguyen TL. <i>Education as a Moderator of Genetic Mortality Risk</i>.; 2026.","bibtex":"@book{Schmitz_Nguyen_2026, title={Education as a Moderator of Genetic Mortality Risk}, author={Schmitz, Hendrik and Nguyen, Thao Le}, year={2026} }","mla":"Schmitz, Hendrik, and Thao Le Nguyen. <i>Education as a Moderator of Genetic Mortality Risk</i>. 2026."},"department":[{"_id":"475"},{"_id":"281"}],"type":"working_paper","date_created":"2026-06-09T09:58:47Z"},{"citation":{"apa":"Kundisch, D. (2026). <i>DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie</i> (Vol. 16).","ieee":"D. Kundisch, <i>DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie</i>, vol. 16. 2026.","chicago":"Kundisch, Dennis. <i>DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie</i>. Vol. 16. 1, 2026.","short":"D. Kundisch, DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie, 2026.","mla":"Kundisch, Dennis. <i>DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie</i>. 2026.","ama":"Kundisch D. <i>DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie</i>. Vol 16.; 2026.","bibtex":"@book{Kundisch_2026, series={1}, title={DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie}, volume={16}, author={Kundisch, Dennis}, year={2026}, collection={1} }"},"type":"working_paper","department":[{"_id":"276"}],"date_created":"2026-06-09T11:55:56Z","publication_status":"published","date_updated":"2026-06-09T11:58:48Z","intvolume":"        16","status":"public","title":"DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie","year":"2026","author":[{"id":"21117","first_name":"Dennis","last_name":"Kundisch","full_name":"Kundisch, Dennis"}],"user_id":"16205","volume":16,"alternative_title":["Update - Das Magazin des SICP–Software Innovation Campus Paderborn"],"series_title":"1","_id":"65818","language":[{"iso":"ger"}]},{"department":[{"_id":"208"},{"_id":"282"}],"type":"conference","date_created":"2026-06-10T18:32:16Z","quality_controlled":"1","citation":{"ieee":"N. Sänger, “Bridging Academic and Vocational Knowledge: Professionalization in Vocational Teacher Education,” presented at the EARLI SIG 4 &#38; 11 CONFERENCE, Helsinki, 2026.","apa":"Sänger, N. (2026). <i>Bridging Academic and Vocational Knowledge: Professionalization in Vocational Teacher Education</i>. EARLI SIG 4 &#38; 11 CONFERENCE, Helsinki.","short":"N. Sänger, in: 2026.","chicago":"Sänger, Niklas. “Bridging Academic and Vocational Knowledge: Professionalization in Vocational Teacher Education,” 2026.","mla":"Sänger, Niklas. <i>Bridging Academic and Vocational Knowledge: Professionalization in Vocational Teacher Education</i>. 2026.","bibtex":"@inproceedings{Sänger_2026, title={Bridging Academic and Vocational Knowledge: Professionalization in Vocational Teacher Education}, author={Sänger, Niklas}, year={2026} }","ama":"Sänger N. Bridging Academic and Vocational Knowledge: Professionalization in Vocational Teacher Education. In: ; 2026."},"user_id":"49812","language":[{"iso":"eng"}],"_id":"65827","date_updated":"2026-06-10T18:37:19Z","conference":{"end_date":"2026-06-12","location":"Helsinki","name":"EARLI SIG 4 & 11 CONFERENCE","start_date":"2026-06-10"},"author":[{"full_name":"Sänger, Niklas","orcid":"0009-0007-2292-9063","last_name":"Sänger","first_name":"Niklas","id":"49812"}],"status":"public","title":"Bridging Academic and Vocational Knowledge: Professionalization in Vocational Teacher Education","year":"2026"}]