TY - CONF
AU - Schryen, Guido
AU - Marrone, Mauricio
AU - Yang, Jiaqi
ID - 47427
T2 - Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024)
TI - Adopting Generative AI for Literature Reviews: An Epistemological Perspective
ER -
TY - CONF
AU - Betke, Hans
AU - Sperling, Martina
AU - Schryen, Guido
AU - Sackmann, Stefan
ID - 47429
T2 - Proceedings of the 57th Hawaii International Conference on System Science (HICSS 2024)
TI - A Design Theory for Spontaneous Volunteer Coordination Systems in Disaster Response
ER -
TY - BOOK
AB - Das Herausgeberwerk präsentiert aktuelle Forschungsergebnisse und praktische Erkenntnisse aus dem Bereich von digitalen Plattformen und Ökosystemen im Business-to-Business-Kontext. Dabei liegt der Schwerpunkt auf empirischen und konzeptionellen Beiträgen. Neben Grundlagen, Enablern und Fallstudien werden ebenso mögliche Vorgehensweisen zur Entwicklung von Plattformen behandelt.
Praktikerinnen und Praktiker aus den Bereichen Management, Strategische Planung und Business Development erhalten Impulse, um Digitale Plattformen und Ökosysteme erfolgreich voranzutreiben und so Potenziale innerhalb ihres Unternehmens zu realisieren.
Forschende, Lehrende und Studierende aus den Bereichen Digitale Plattformen und Ökosysteme aus dem Business-to-Business-Kontext dienen die Beiträge als Anregung für intensive Diskussionen.
ED - Schallmo, Daniel R. A.
ED - Kundisch, Dennis
ED - Lang, Klaus
ED - Hasler, Daniel
ID - 48640
TI - Digitale Plattformen und Ökosysteme im B2B-Bereich - Fallstudien, Ansätze, Technologien und Tools
ER -
TY - JOUR
AU - Schryen, Guido
ID - 50301
JF - Journal of Parallel and Distributed Computing
TI - Speedup and efficiency of computational parallelization: A unifying approach and asymptotic analysis
ER -
TY - JOUR
AB - We propose an indicator for detecting anomalous stock market valuation in real time such that market participants receive timely signals so as to be able to take stabilizing action. Unlike existing approaches, our anomaly indicator introduces three methodological novelties. First, we use an endogenous, purely data-driven, nonparametric trend identification method to separate long-term market movements from more short-term ones. Second, we apply SETAR models that allow for asymmetric expansions and contractions around the long-term trend and find systematic stock price cycles. Third, we implement these findings in our indicator and conduct real-time market forecasts, which have so far been neglected in the literature. Applications of our indicator using monthly S&P 500 stock data from 1970 to the end of 2022 show that short-term anomalous market movements can be identified in real time up to one year ahead. We predict all major anomalies, including the 1987 Bubble and the initial phase of the Financial Crisis that began in 2007. In total, our anomaly indicator identifies more than 80% of all – even minor – anomalous episodes. Thus, smoothing market exaggerations through early signaling seems possible.
AU - Fritz, Marlon
AU - Gries, Thomas
AU - Wiechers, Lukas
ID - 50719
JF - Quantitative Finance
KW - General Economics
KW - Econometrics and Finance
KW - Finance
SN - 1469-7688
TI - An early indicator for anomalous stock market performance
ER -
TY - JOUR
AU - Greil, Stefan
AU - Kaluza-Thiesen, Eleonore
AU - Schulz, Kim Alina
AU - Sureth-Sloane, Caren
ID - 50747
JF - Deutsches Steuerrecht
TI - Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen
VL - 62
ER -
TY - JOUR
AU - Schön, Lena
AU - Graßl, Benjamin
AU - Giese, Henning
ID - 49868
JF - Steuer und Wirtschaft
TI - Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung
ER -
TY - JOUR
AU - Stumpe, Miriam
ID - 52092
JF - Transportation Research Procedia
SN - 2352-1465
TI - A new mathematical formulation for the simultaneous optimization of charging infrastructure and vehicle schedules for electric bus systems
VL - 78
ER -
TY - JOUR
AU - Lammert, Olesja
AU - Richter, Birte
AU - Schütze, Christian
AU - Thommes, Kirsten
AU - Wrede, Britta
ID - 52202
JF - Frontiers in Behavioral Economics
TI - Humans in XAI: Increased Reliance in Decision-Making Under Uncertainty by Using Explanation Strategies
ER -
TY - JOUR
AU - Seutter, Janina
AU - Müller, Michelle
AU - Müller, Stefanie Jutta Marianne
AU - Kundisch, Dennis
ID - 52206
JF - Internet Research
TI - Moment or movement – the heterogeneous impact of the Black Lives Matter movement on personal and societal charitable crowdfunding campaigns
ER -
TY - JOUR
AB - The editorial introduces the special issue Knowledge by Design in Education: Key challenges and experiences from research practice, posing key questions, offering an insight into ongoing discussions, and presenting an overview of the included articles.
AU - Brase, Alexa Kristin
AU - Jenert, Tobias
ID - 52702
IS - 1
JF - EDeR. Educational Design Research
SN - 2511-0667
TI - Knowledge by Design in Education
VL - 8
ER -
TY - JOUR
AB - Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England, and several countries in Continental Europe, we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance for cognitive functioning of maintaining good physical health in old age.
AU - Schiele, Valentin
AU - Schmitz, Hendrik
ID - 35637
JF - European Economic Review
TI - Understanding cognitive decline in older ages: The role of health shocks
VL - 151
ER -
TY - CONF
AU - zur Heiden, Philipp
AU - Priefer, Jennifer
AU - Beverungen, Daniel
ID - 35893
T2 - Proceedings of the 56th Conference on System Sciences
TI - Location-Based Service and Location-Contextualizing Service: Conceptualizing the Co-creation of Value with Location Information
ER -
TY - CONF
AU - Ksouri-Gerwien, C.
AU - Vorbohle, Christian
ID - 33488
T2 - Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)
TI - Supporting Business Model Decision-making in B2B Ecosystems: A Framework for Using System Dynamics
ER -
TY - JOUR
AB - AbstractWe examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning.
AU - Ortmann, Regina
AU - Pummerer, Erich
ID - 41192
JF - Journal of Business Economics
KW - Economics and Econometrics
KW - Business and International Management
SN - 0044-2372
TI - Distortional effects of separate accounting and formula apportionment on factor allocation
ER -
TY - JOUR
AB - Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas „Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet – im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich.
Sie empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden. Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und Programmleitungen betonen die Thematik der Stellenperspektiven stark.
Im Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft. Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen über die Vielfalt möglicher Karrierewege bestehen.
AU - Bayer, Christian
AU - Englmaier, Florian
AU - Riphahn, Regina
AU - Schmidt-Dengler, Philipp
AU - Sondergeld, Virgina
AU - Sureth-Sloane, Caren
AU - von Wangenheim, Jonas
AU - Weizsäcker, Georg
ID - 37562
JF - Perspektiven der Wirtschaftspolitik
TI - Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik
ER -
TY - JOUR
AB - We propose a new method to estimate and isolate the localization of knowledge spillovers due to the physical presence of a person, using after-application but pre-grant deaths of differently located coinventors of the same patent. The approach estimates the differences in local citations between the deceased and still-living inventors at increasingly distant radii. Patents receive 26 percent fewer citations from within a radius of 20 miles around the deceased, relative to still-living coinventors. Differences attenuate with time and distance, are stronger when still-living coinventors live farther from the deceased, and hold for a subsample of possibly premature deaths. (JEL O31, O33, O34, R32)
AU - Balsmeier, Benjamin
AU - Fleming, Lee
AU - Lück, Sonja
ID - 42638
IS - 1
JF - American Economic Review: Insights
KW - Management
KW - Monitoring
KW - Policy and Law
KW - Geography
KW - Planning and Development
SN - 2640-205X
TI - Isolating Personal Knowledge Spillovers: Coinventor Deaths and Spatial Citation Differentials
VL - 5
ER -
TY - GEN
AU - Tiessen, Michelle
ID - 43058
TI - Zur Effektivität des europäischen Kronzeugenprogramms - Der Fall des LKW-Kartells
ER -
TY - JOUR
AU - Greil, Stefan
AU - Overesch, Michael
AU - Rohlfing-Bastian, Anna
AU - Schreiber, Ulrich
AU - Sureth-Sloane, Caren
ID - 42635
IS - 4
JF - Intertax
TI - Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing
VL - 51
ER -
TY - JOUR
AB - We study how competition between physicians affects the provision of medical care. In
our theoretical model, physicians are faced with a heterogeneous patient population, in which patients
systematically vary with regard to both their responsiveness to the provided quality of care and their
state of health. We test the behavioral predictions derived from this model in a controlled laboratory
experiment. In line with the model, we observe that competition significantly improves patient benefits
as long as patients are able to respond to the quality provided. For those patients, who are not able
to choose a physician, competition even decreases the patient benefit compared to a situation without
competition. This decrease is in contrast to our theoretical prediction implying no change in benefits for
passive patients. Deviations from patient-optimal treatment are highest for passive patients in need of
a low quantity of medical services. With repetition, both, the positive effects of competition for active
patients as well as the negative effects of competition for passive patients become more pronounced. Our
results imply that competition can not only improve but also worsen patient outcome and that patients’
responsiveness to quality is decisive.
AU - Brosig-Koch, Jeannette
AU - Hehenkamp, Burkhard
AU - Kokot, Johanna
ID - 44092
JF - Health Economics
KW - physician competition
KW - patient characteristics
KW - heterogeneity in quality responses
KW - fee-for-service
KW - laboratory experiment
TI - Who benefits from quality competition in health care? A theory and a laboratory experiment on the relevance of patient characteristics
ER -
TY - GEN
AB - We consider a model where for-profit providers compete in quality in a price-regulated market that has been opened to competition, and where the incumbent is located at the center of the market, facing high costs of relocation. The model is relevant in markets such as public health care, education and schooling, or postal services. We find that, when the regulated price is low or intermediate, the entrant strategically locates towards the corner of the market to keep the incumbent at the low monopoly quality level. For a high price, the entrant locates at the corner of the market and both providers implement higher quality compared to a monopoly. In any case, the entrant implements higher quality than the incumbent provider. Social welfare is always higher in a duopoly if the cost of quality is low. For higher cost levels welfare is non-monotonic in the price and it can be optimal to the regulator not to use its entire budget. Therefore, the welfare effect of entry depends on the price and the size of the entry cost, and the regulator should condition the decision to allow entry on an assessment of the entry cost.
AU - Hehenkamp, Burkhard
AU - Kaarbøe, Oddvar M.
ID - 44093
KW - Quality competition
KW - Price regulation
KW - Location choice
KW - Product differentiation
TI - Price Regulation, Quality Competition and Location Choice with Costly Relocation
ER -
TY - JOUR
AU - Burmeister, Sascha Christian
AU - Schryen, Guido
ID - 42179
JF - Energy Systems
TI - Distribution Network Optimization: Predicting computation times to design scenario analysis for network operators
ER -
TY - CONF
AU - Althaus, Maike
AU - Müller, Michelle
AU - Vorbohle, Christian
AU - Kundisch, Dennis
ID - 44444
T2 - Proceedings of the International Conference on Challenges in Managing Smart Products and Services (CHIMSPAS 2023)
TI - Business Models for Cultural Event Platforms – A Taxonomy Approach
ER -
TY - CONF
AU - Laux, Florian
AU - Poniatowski, Martin
AU - Kundisch, Dennis
ID - 44053
T2 - Proceedings of the 31st European Conference on Information Systems (ECIS)
TI - May I have your Attention, please? – The Interaction between Attention Screening and Reputation on Crowdworking Platforms
ER -
TY - CONF
AB - Market transactions are subject to information asymmetry about the delivered value proposition, causing transaction costs and adverse market effects among buyers and sellers. Information systems research has investigated how review systems can reduce information asymmetry in business-to-consumer markets. However, these systems cannot be readily applied to business-to-business markets, are vulnerable to manipulation, and suffer from conceptual weak spots since they use textual data or star ratings. Building on design science research, we conceptualize a new class of reputation systems based on monetary-based payments as quantitative ratings for each transaction stored on a blockchain. Using cryptography, we show that our system assures content confidentiality so that buyers can share and sell their ratings selectively, establishing a reputation ecosystem. Our prescriptive insights advance the design of reputation systems and offer new paths to understanding the antecedents, dynamics, and consequences to reduce information asymmetry in B2B transactions.
AU - Hemmrich, Simon
AU - Bobolz, Jan
AU - Beverungen, Daniel
AU - Blömer, Johannes
ID - 44855
T2 - ECIS 2023 Research Papers
TI - Designing Business Reputation Ecosystems — A Method for Issuing and Trading Monetary Ratings on a Blockchain
ER -
TY - CONF
AU - Seutter, Janina
AU - Bartelheimer, Christian
AU - Kundisch, Dennis
ID - 43027
T2 - Proceedings of the 18th International Conference on Design Science Research in Information Systems and Technology
TI - Supporting Innovation through B2B Reviews – A Taxonomy of B2B Online Review Environments
ER -
TY - CONF
AU - Jabr, Wael
AU - Gutt, Dominik
AU - Neumann, Jürgen
AU - Kundisch, Dennis
ID - 40063
T2 - Proceedings of the 45th ISMS Marketing Science Conference
TI - Updating at the Expense of Demand? The Case of Platform Apps
ER -
TY - JOUR
AB - Many applications are driven by Machine Learning (ML) today. While complex ML models lead to an accurate prediction, their inner decision-making is obfuscated. However, especially for high-stakes decisions, interpretability and explainability of the model are necessary. Therefore, we develop a holistic interpretability and explainability framework (HIEF) to objectively describe and evaluate an intelligent system’s explainable AI (XAI) capacities. This guides data scientists to create more transparent models. To evaluate our framework, we analyse 50 real estate appraisal papers to ensure the robustness of HIEF. Additionally, we identify six typical types of intelligent systems, so-called archetypes, which range from explanatory to predictive, and demonstrate how researchers can use the framework to identify blind-spot topics in their domain. Finally, regarding comprehensiveness, we used a random sample of six intelligent systems and conducted an applicability check to provide external validity.
AU - Kucklick, Jan-Peter
ID - 45299
JF - Journal of Decision Systems
KW - Explainable AI (XAI)
KW - machine learning
KW - interpretability
KW - real estate appraisal
KW - framework
KW - taxonomy
SN - 1246-0125
TI - HIEF: a holistic interpretability and explainability framework
ER -
TY - GEN
AU - Kempkes, Jens Peter
AU - Kreuzhage, Katharina
AU - Kundisch, Dennis
AU - Seutter, Janina
AU - Weskamp, Christoph
ID - 45364
TI - Digitale Transformation im Theater – Mittels Besucherforschung und Entscheidungsunterstützung zur besseren Angebotsgestaltung
VL - 172
ER -
TY - JOUR
AU - Althaus, Maike
AU - Müller, Stefanie Jutta Marianne
AU - Kundisch, Dennis
ID - 45444
JF - International Journal of Cultural Policy
TI - What Price Culture? – A Taxonomy of the Admission Pricing Policy at Museums
ER -
TY - GEN
AU - Laux, Florian
AU - Haff, André
AU - Kundisch, Dennis
ID - 45365
TI - Crowdwork in the Age of Algorithms – How Algorithmic Requesters affect the Meaningfulness of Crowdwork
ER -
TY - JOUR
AU - Schryen, Guido
AU - Sperling, Martina
ID - 44361
IS - September
JF - Computers & Operations Research
TI - Literature Reviews in Operations Research: A New Taxonomy and a Meta Review
VL - 157
ER -
TY - JOUR
AU - Dieter, Peter
AU - Caron, Matthew
AU - Schryen, Guido
ID - 44383
IS - 1
JF - European Journal of Operational Research (EJOR)
TI - Integrating driver behavior into last-mile delivery routing: Combining machine learning and optimization in a hybrid decision support framework
VL - 311
ER -
TY - CHAP
AU - Gottschalk, Sebastian
AU - Vorbohle, Christian
AU - Kundisch, Dennis
AU - Engels, Gregor
AU - Wünderlich, Nacy V.
ED - Haake, Claus-Jochen
ED - Meyer auf der Heide, Friedhelm
ED - Platzner, Marco
ED - Wachsmuth, Henning
ED - Wehrheim, Heike
ID - 45897
T2 - On-The-Fly Computing -- Individualized IT-services in dynamic markets
TI - Architectural Management of OTF Computing Markets
VL - 412
ER -
TY - CHAP
AU - Haake, Claus-Jochen
AU - Hehenkamp, Burkhard
AU - Polevoy, Gleb
ED - Haake, Claus-Jochen
ED - Meyer auf der Heide, Friedhelm
ED - Platzner, Marco
ED - Wachsmuth, Henning
ED - Wehrheim, Heike
ID - 45878
T2 - On-The-Fly Computing -- Individualized IT-services in dynamic markets
TI - The Market for Services: Incentives, Algorithms, Implementation
VL - 412
ER -
TY - CHAP
AU - Elrich, Alina
AU - Kaimann, Daniel
AU - Fahr, René
AU - Kundisch, Dennis
AU - Mir Djawadi, Behnud
AU - Müller, Michelle
AU - Poniatowski, Martin
AU - Schäfers, Sabrina
AU - Frick, Bernd
ED - Haake, Claus-Jochen
ED - Meyer auf der Heide, Friedhelm
ED - Platzner, Marco
ED - Wachsmuth, Henning
ED - Wehrheim, Heike
ID - 45880
T2 - On-The-Fly Computing -- Individualized IT-services in dynamic markets
TI - Empirical Analysis in Markets for OTF Services
VL - 412
ER -
TY - JOUR
AU - Fochmann, Martin
AU - Heinemann-Heile, Vanessa
AU - Huber, Hans-Peter
AU - Maiterth, Ralf
AU - Sureth-Sloane, Caren
ID - 42897
IS - 2
JF - Steuer und Wirtschaft
TI - Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung
VL - 100
ER -
TY - JOUR
AU - Dieter, Peter
AU - Stumpe, Miriam
AU - Ulmer, Marlin Wolf
AU - Schryen, Guido
ID - 45816
JF - Transportation Research Part D
TI - Anticipatory Assignment of Passengers to Meeting Points for Taxi-Ridesharing
VL - 121
ER -
TY - CHAP
AU - Schwabl, Franziska
AU - Daniel-Söltenfuß, Desiree
ID - 45918
SN - 2512-1170
T2 - Organisation zwischen Theorie und Praxis
TI - Gelingensbedingungen gestaltungsorientierter Schulentwicklung
ER -
TY - CHAP
AU - Ksouri-Gerwien, Christoph
AU - Vorbohle, Christian
ED - Schallmo, D.R.A.
ED - Kundisch, Dennis
ED - Lang, K.
ID - 37704
T2 - Digitale Plattformen und Ökosysteme im B2B-Bereich
TI - Anwendung von System Dynamics zur Geschäftsmodellinnovation in einem B2B-Ökosystem
ER -
TY - JOUR
AU - Unterstell, Rembert
ID - 46471
IS - 1
JF - german research – Magazine of the Deutsche Forschungsgemeinschaft
TI - „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane
ER -
TY - GEN
AU - Kundisch, Dennis
ID - 46491
TI - #DIGITALENTS - Digital Talents Programm geht in die zweite Runde
VL - 1
ER -
TY - JOUR
AU - Kempkes, J. P.
AU - Kreuzhage, K.
AU - Kundisch, Dennis
AU - Seutter, Janina
AU - Weskamp, Christoph
ID - 45656
JF - Kultur Management Network Magazin
TI - Digitale Transformation im Theater – Mittels Besucherforschung und Entscheidungsunterstützung zur besseren Angebotsgestaltung
VL - 172
ER -
TY - GEN
AB - We study the effect of education on health (hospital stays, number of diagnosed conditions, self-rated poor health, and obesity) over the life-cycle in Germany, using compulsory schooling reforms as a source of exogenous variation. Our results suggest a positive correlation of health and education which increases over the life-cycle. We do not, however, find any positive local average treatment effects of an additional year of schooling on health or health care utilization for individuals up to age 79. An exception is obesity, where positive effects of schooling start to be visible around age 60 and become very large in age group 75-79. The results in age group 75-79 need to be interpreted with caution, however, due to small sample size and possible problems of attrition.
AU - Schmitz, Hendrik
AU - Tawiah, Beatrice Baaba
ID - 46534
KW - Education
KW - health
KW - life-cycle effects
KW - compulsory schooling
TI - Life-cycle health effects of compulsory schooling
VL - 1006
ER -
TY - GEN
AU - Freise, Diana
AU - Schiele, Valentin
AU - Schmitz, Hendrik
ID - 46521
KW - General Earth and Planetary Sciences
KW - General Environmental Science
SN - 1556-5068
TI - Housing Situations and Local COVID-19 Infection Dynamics – A Case Study With Small-Area Data
ER -
TY - GEN
AB - We study the effect of education on vaccination against COVID-19 and influenza in Germany and Europe. Our identification strategy makes use of changes in compulsory schooling laws and allows to estimate local average treatment effects for individuals between 59 and 91 years of age. We find no significant effect of an additional year of schooling on vaccination status in Germany. Pooling data from Europe, we conclude that schooling increases the likelihood to vaccinate against COVID by an economically negligible effect of one percentage point (zero for influenza). However, we find indications that additional schooling increases fear of side effects from COVID vaccination.
AU - Monsees, Daniel
AU - Schmitz, Hendrik
ID - 46536
KW - COVID
KW - influenza
KW - vaccination
KW - education
KW - compulsory schooling
TI - The effect of compulsory schooling on vaccination against COVID and Influenza
VL - 1011
ER -
TY - CONF
AU - Althaus, Maike
AU - Grieger, Nicole
AU - Vorbohle, Christian
AU - Müller, Michelle
AU - Kundisch, Dennis
ID - 46646
TI - Business Models for Cultural Event Platforms - A Taxonomy Approach
ER -
TY - CONF
AU - Garnefeld, I.
AU - Böhm, Eva
AU - Hanf, L.
AU - Helm, S.
ID - 46665
T2 - 2023 AMA Summer Academic Conference, San Francisco, CA
TI - Unboxing video effectiveness – Does speech matter?
ER -
TY - CONF
AU - Kessing, K.
AU - Garnefeld, I.
AU - Böhm, Eva
ID - 46666
T2 - EMAC Annual Conference, Odense, Denmark
TI - The dark and bright side of online reviews in manufacturer online shops
ER -
TY - CONF
AU - Hanf, L.
AU - Garnefeld, I.
AU - Böhm, Eva
AU - Helm, S.
ID - 46667
T2 - EMAC Annual Conference, Odense, Denmark
TI - Stimulating engagement with unboxing videos – Does speech matter?
ER -
TY - CONF
AU - Müller, Michelle
AU - Neumann, Jürgen
ID - 33722
T2 - Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)
TI - Bring me my Meal on your Wheel - An Empirical Analysis of the Impact of Food Delivery Platforms on Local Restaurant Employment
ER -
TY - JOUR
AB - Qualitative comparative analysis (QCA) enables researchers in international management to better understand how the impact of a single explanatory factor depends on the context of other factors. But the analytical toolbox of QCA does not include a parameter for the explanatory power of a single explanatory factor or “condition”. In this paper, we therefore reinterpret the Banzhaf power index, originally developed in cooperative game theory, to establish a goodness-of-fit parameter in QCA. The relative Banzhaf index we suggest measures the explanatory power of one condition averaged across all sufficient combinations of conditions. The paper argues that the index is especially informative in three situations that are all salient in international management and call for a context-sensitive analysis of single conditions, namely substantial limited diversity in the data, the emergence of strong INUS conditions in the analysis, and theorizing with contingency factors. The paper derives the properties of the relative Banzhaf index in QCA, demonstrates how the index can be computed easily from a rudimentary truth table, and explores its insights by revisiting selected papers in international management that apply fuzzy-set QCA. It finally suggests a three-step procedure for utilizing the relative Banzhaf index when the causal structure involves both contingency effects and configurational causation.
AU - Haake, Claus-Jochen
AU - Schneider, Martin
ID - 34114
JF - Journal of International Management
KW - Qualitative comparative analysis
KW - Banzhaf power index
KW - causality
KW - explanatory power
TI - Playing games with QCA: Measuring the explanatory power of single conditions with the Banzhaf index
ER -
TY - JOUR
AB -
Purpose
This study aims to conceptually propose and empirically validate a path perspective on the servitization process of manufacturing firms. It identifies a customer and an outcome path to servitization, sheds light on the pivotal role of digital technology usage for both value-creating paths and explores their financial and relational performance outcomes.
Design/methodology/approach
The authors use a mixed-method approach, combining a qualitative study with a cross-sectional survey in the USA, the UK and Germany.
Findings
Manufacturing firms choose between two generic paths to servitization, a customer and an outcome path. Digital technology usage is equally important for both value-creating paths. Progress on the outcome path has a positive effect on firms’ financial performance, whereas the customer path has an indirect effect only, fully mediated by firms’ relational performance. Customer tenure and customer’s open-mindedness are contingency variables in the digital technology usage – servitization path – firm performance framework.
Research limitations/implications
A path perspective is useful to conceptualize the servitization processes in manufacturing industries. Future research should investigate the sequential choice of servitization paths and explore its drivers and performance outcomes.
Practical implications
To create and claim superior value for their customers, managers can choose between two servitization paths, leading to differential performance outcomes. While digital technology usage is key to progress on both paths, it is particularly effective for newly acquired customers on the customer path. Suppliers should target their value-creating service offerings at open-minded customer firms to reap their full performance potential.
Originality/value
Propose and empirically validate a path-perspective on servitization. Understand the pivotal importance of digital technology usage for both servitization paths.
AU - Harrmann, Lisa Katharina
AU - Eggert, Andreas
AU - Böhm, Eva
ID - 46642
IS - 3
JF - European Journal of Marketing
KW - Marketing
SN - 0309-0566
TI - Digital technology usage as a driver of servitization paths in manufacturing industries
VL - 57
ER -
TY - JOUR
AB - Über zwei Drittel der Anfänger*innen im Übergangssystem verfügen maximal über einen Hauptschul-/Mittelschulabschluss. Sie sind damit überrepräsentiert, was sich weniger durch ihre Kompetenzen als mit ihrem sozioökonomischen Status und klassenspezifischen Nachqualifizierungsverhalten erklären lässt.
AU - Sommer, Christian
ID - 46765
JF - Berufsbildung. Zeitschrift für Theorie-Praxis-Dialog
KW - Social inequality
KW - Transition system
SN - 00059536
TI - Der Hauptschulabschluss als sozial selektiver Hauptzulieferer des Übergangssystems
VL - 199
ER -
TY - CHAP
AU - Dieter, Peter
ID - 46867
SN - 0302-9743
T2 - Lecture Notes in Computer Science
TI - A Regret Policy for the Dynamic Vehicle Routing Problem with Time Windows
ER -
TY - JOUR
AB - AbstractLow socio-economic status is associated with higher SARS-CoV-2 incidences. In this paper we study whether this is a result of differences in (1) the frequency, (2) intensity, and/or (3) duration of local SARS-CoV-2 outbreaks depending on the local housing situations. So far, there is not clear evidence which of the three factors dominates. Using small-scale data from neighborhoods in the German city Essen and a flexible estimation approach which does not require prior knowledge about specific transmission characteristics of SARS-CoV-2, behavioral responses or other potential model parameters, we find evidence for the last of the three hypotheses. Outbreaks do not happen more often in less well-off areas or are more severe (in terms of the number of cases), but they last longer. This indicates that the socio-economic gradient in infection levels is at least in parts a result of a more sustained spread of infections in neighborhoods with worse housing conditions after local outbreaks and suggests that in case of an epidemic allocating scarce resources in containment measures to areas with poor housing conditions might have the greatest benefit.
AU - Freise, Diana
AU - Schiele, Valentin
AU - Schmitz, Hendrik
ID - 46971
IS - 1
JF - Scientific Reports
KW - Multidisciplinary
SN - 2045-2322
TI - Housing situations and local COVID-19 infection dynamics using small-area data
VL - 13
ER -
TY - GEN
AU - Beverungen, Daniel
AU - zur Heiden, Philipp
AU - Lehrer, Christiane
AU - Trier, Matthias
AU - Bartelheimer, Christian
AU - Bradt, Tobias
AU - Distel, Bettina
AU - Drews, Paul
AU - Ehmke, Jan Fabian
AU - Fill, Hans-Georg
AU - Flath, Christoph M.
AU - Fridgen, Gilbert
AU - Grisold, Thomas
AU - Janiesch, Christian
AU - Janson, Andreas
AU - Krancher, Oliver
AU - Krönung, Julia
AU - Kundisch, Dennis
AU - Márton, Attila
AU - Mirbabaie, Milad
AU - Morana, Stefan
AU - Mueller, Benjamin
AU - Müller, Oliver
AU - Oberländer, Anna Maria
AU - Peters, Christoph
AU - Peukert, Christoph
AU - Reuter-Oppermann, Melanie
AU - Riehle, Dennis M.
AU - Robra-Bissantz, Susanne
AU - Röglinger, Maximilian
AU - Rosenthal, Kristina
AU - Schryen, Guido
AU - Schütte, Reinhard
AU - Strahringer, Susanne
AU - Urbach, Nils
AU - Wessel, Lauri
AU - Zavolokina, Liudmila
AU - Zschech, Patrick
ID - 47107
TI - Implementing Digital Responsibility through Information Systems Research: A Delphi Study of Objectives, Activities, and Challenges in IS Research
ER -
TY - CONF
AU - Seutter, Janina
ID - 45459
TI - The Origination of Online Reviews in B2B Markets: A Qualitative Study on the Underlying Motives of Review Writers
ER -
TY - GEN
AU - Amberger, Harald
AU - Siahaan, Fernando
AU - Sureth-Sloane, Caren
ID - 49092
TI - Turnover-Based Corporate Income Taxation and Corporate Risk-Taking
ER -
TY - JOUR
AU - Schneider, Martin
AU - Radermacher, Katharina
ID - 46139
IS - 580
JF - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen.
SN - 0032-3446
TI - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen.
ER -
TY - CONF
AU - Lebedeva, Anastasia
AU - Kornowicz, Jaroslaw
AU - Lammert, Olesja
AU - Papenkordt, Jörg
ID - 48285
T2 - Artificial Intelligence in HCI
TI - The Role of Response Time for Algorithm Aversion in Fast and Slow Thinking Tasks
ER -
TY - CONF
AU - Papenkordt, Jörg
AU - Ngonga-Ngomo, Axel-Cyrille
AU - Thommes, Kirsten
ID - 47976
T2 - Academy of Management Proceedings
TI - Are Numbers or Words the Key to User Reliance on AI?
ER -
TY - JOUR
AU - Schneider, Martin
AU - Radermacher, Katharina
ID - 49213
IS - 580
JF - Die Politische Meinung
SN - 0032-3446
TI - Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen.
ER -
TY - JOUR
AB - I study the effect of heterogeneous beliefs about asset prices on the long-term behavior of financial markets. Starting from the ideas of Abreu and Brunnermeier (Citation2003), a two-dimensional system of differential equations is developed. The first dynamic variable is the asset price growth rate. The second dynamic variable is the number of investors who believe that asset prices are abnormally high. In a phase plane analysis, I find both stable and unstable equilibria, depending on the spread of information and the response to other agents’ beliefs. If individuals try to increase their returns while perceiving more overpricing, these equilibria can be spirals or even approach limit cycles. Although I intend to study general price patterns, abnormally high asset prices can be caused by financial bubbles. In this model, bubbles can emerge and deflate both in cycles or directly, or they can grow until they burst. Further, I analyze market behavior after a central bank increases the interest rate. This can lead to new stable equilibria, but the emergence and bursting of bubbles cannot be prevented.
AU - Burs, Carina
ID - 49309
IS - 2
JF - Cogent Economics & Finance
KW - asset pricing
KW - subjective information
KW - stability conditions
KW - monetary policy
KW - risk aversion
SN - 2332-2039
TI - A model of cycles and bubbles under heterogeneous beliefs in financial markets
VL - 11
ER -
TY - CHAP
AU - Grüttner, Niclas Christian
ED - Pöppinghege, Rainer
ID - 47927
T2 - 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick
TI - Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)
ER -
TY - JOUR
AB - Individuals strive to make decisions that are consistent with not only their consumer preferences but also their psychological needs. However, they are confronted with complex, ambiguous or even false information. Ideologies and belief systems provide guidance when processing and evaluating information and give a coherent and comprehensible interpretation of reality. The first question is: why is an individual attracted to a particular ideology? Individuals choose ideologies that resonate with their subjective psychological needs and preferences. Second, how do individuals search for ideologies and find out which suit them best? We model an individual’s sequential information search for the best matching ideologies by applying Bayesian learning and utility optimization. Additional information enhances utility by reducing uncertainty. As a search is costly, the process may stop once an individual adopts an ideology even if the information set remains incomplete. Third, once they have chosen a particular ideology, individuals adhere to its rules and norms when making everyday decisions. Consumers not only physically consume, but they also act in accordance with their psychological needs.
AU - Burs, Carina
AU - Gries, Thomas
AU - Müller, Veronika
ID - 48086
IS - 1
JF - Journal of Organizational Psychology
KW - Economics
KW - Ideology
KW - Decision-making
SN - 2158-3609
TI - The Choice of Ideology and Everyday Decisions
VL - 23
ER -
TY - BOOK
AU - Volgmann, Simone
ID - 48077
SN - 9783763974245
TI - Erlebnisorientiert Lehren und Lernen in der beruflichen Bildung. Entwicklung eines didaktischen Konzepts im Rahmen von designbasierter Forschung.
ER -
TY - JOUR
AU - Namujju, Lillian Donna
AU - Acquah-Swanzy, Henrietta
AU - Ngoti, Irene F.
ID - 48500
JF - Energy Policy
KW - Management
KW - Monitoring
KW - Policy and Law
KW - General Energy
SN - 0301-4215
TI - An IAD framework analysis of minigrid institutions for sustainable rural electrification in East Africa: A comparative study of Uganda and Tanzania
VL - 182
ER -
TY - GEN
AB - Employing data on 3,943 banks from the EU-15 between 2013 and 2020, this paper empirically
analyzes the relationship between banking market consolidation, market power and banking stability,
separately for the loan and deposit market. We initially find that European banks follow a loss-leader pricing
strategy and cross-subsidize between both markets. In addition, it is observed that the empirical link
between consolidation and market power is weak and thus, provokes diametral findings. Investigating the
conditionality of consolidation and market power further reveals that, although the negative impact of
consolidation on stability is reduced, it is not fully crowded out, even if banks exhibit stronger market power
in the loan and deposit market. Analyzing likely impact channels, different determinants of bank distress
as well as effects from the lower bound and negative interest rates regime provides further important
insights.
AU - Herwald, Sarah
AU - Voigt, Simone
AU - Uhde, André
ID - 34802
TI - The conditional impact of market consolidation and market power on banking stability – Evidence from Europe
ER -
TY - JOUR
AU - Burmeister, Sascha Christian
AU - Guericke, Daniela
AU - Schryen, Guido
ID - 47431
JF - Flexible Services and Manufacturing Journal
TI - A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs
ER -
TY - GEN
AU - Maiterth, Ralf
AU - Sureth-Sloane, Caren
AU - Dyck, Daniel
AU - Heinemann-Heile, Vanessa
ID - 48979
TI - GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023
ER -
TY - CHAP
AU - Grüttner, Niclas Christian
ED - Rainer, Pöppinghege
ID - 47926
T2 - 50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick
TI - Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)
ER -
TY - JOUR
AU - Neumann, Jürgen
AU - Gutt, Dominik
AU - Kundisch, Dennis
ID - 35852
IS - 4
JF - MIS Quarterly
TI - Reviewing from a Distance: Uncovering Asymmetric Moderations of Spatial and Temporal Distances Between Sentiment Negativity and Rating
VL - 47
ER -
TY - JOUR
AB - 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.
AU - Alt, Marius
AU - Kesternich, Martin
AU - Gallier, Carlo
AU - Sturm, Bodo
ID - 47093
JF - Journal of Environmental Economics and Management
KW - global public goods
KW - climate change
KW - institutions
KW - ratchet-up mechanism
KW - minimum contributions
KW - laboratory experiment
SN - 1556-5068
TI - Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods
ER -
TY - JOUR
AU - Diederich, Sarah
AU - Iseke, Anja
AU - Pull, Kerstin
AU - Schneider, Martin
ID - 49446
JF - The International Journal of Human Resource Management
KW - Management of Technology and Innovation
KW - Organizational Behavior and Human Resource Management
KW - Strategy and Management
KW - Business and International Management
KW - Industrial relations
SN - 0958-5192
TI - Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level
ER -
TY - JOUR
AU - Gallier, Carlo
AU - Goeschl, Timo
AU - Kesternich, Martin
AU - Lohse, Johannes
AU - Reif, Christiane
AU - Römer, Daniel
ID - 47102
JF - Journal of Economic Behavior and Organization
SN - 1556-5068
TI - Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers
VL - 216
ER -
TY - JOUR
AU - Beverungen, Daniel
AU - Kundisch, Dennis
AU - Mirbabaie, Milad
AU - Müller, Oliver
AU - Schryen, Guido
AU - Trang, Simon Thanh-Nam
AU - Trier, Matthias
ID - 45112
IS - 4
JF - Business & Information Systems Engineering
TI - Digital Responsibility – a Multilevel Framework for Responsible Digitalization
VL - 65
ER -
TY - CHAP
AB - 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.
AU - Hellweg, Talea Davina
AU - Schneider, Martin
AU - Rückert, Ulrich
AU - Harteis, Christian
AU - Pilz, Sarah
ID - 49469
T2 - The Digital Twin of Human
TI - Who Will Own Our Global Digital Twin: The Power of Genetic and Biographic Information to Shape Our Lives
ER -
TY - JOUR
AU - Nastjuk, I.
AU - Trang, S.
AU - Grummeck-Braamt, J.
AU - Adam, M.
AU - Tarafdar, M.
ID - 49456
JF - European Journal of Information Systems
TI - Integrating and Synthesizing Technostress Research: A Meta-Analysis on Technostress Creators, Outcomes, and Usage Contexts
ER -
TY - JOUR
AU - Wolf, T.
AU - Trang, S.
AU - Weiger, W.
AU - Trenz, M.
ID - 49453
JF - Journal of Information Technology
TI - The technology-behavioral compensation effect: Unintended consequences of health technology adoption
ER -
TY - JOUR
AU - Krämer, T.
AU - Weiger, W.
AU - Trang, S.
AU - Trenz, M.
ID - 49457
JF - Journal of Product Innovation Management
TI - Deflected by the Tin Foil Hat? Word-of-Mouth, Conspiracy Beliefs, and the Adoption of Public Health Apps
VL - 40
ER -
TY - JOUR
AU - Hengstler, S.
AU - Kuehnel, S.
AU - Masuch, K.
AU - Nastjuk, I.
AU - Trang, S.
ID - 49455
JF - Computers & Security
TI - Should I Really do That? Using Quantile Regression to Examine the Impact of Sanctions on Information Security Policy Compliance Behavior
ER -
TY - JOUR
AU - Kornowicz, Jaroslaw
AU - Thommes, Kirsten
ID - 47953
JF - Artificial Intelligence in HCI
SN - 0302-9743
TI - Aggregating Human Domain Knowledge for Feature Ranking
ER -
TY - CONF
AU - Gutt, Jana Kim
AU - Mehic, Miro
AU - Thommes, Kirsten
ID - 47972
T2 - Academy of Management Proceedings
TI - Oh my Goodness: Investigating the Goodness of Performance Appraisal Formats Between and Within Teams
ER -
TY - JOUR
AU - Hoppe, Julia Amelie
AU - Tuisku, Outi
AU - Johansson-Pajala, Rose-Marie
AU - Pekkarinen, Satu
AU - Hennala, Lea
AU - Gustafsson, Christine
AU - Melkas, Helinä
AU - Thommes, Kirsten
ID - 44639
JF - Computers in Human Behavior Reports
KW - Artificial Intelligence
KW - Cognitive Neuroscience
KW - Computer Science Applications
KW - Human-Computer Interaction
KW - Applied Psychology
KW - Neuroscience (miscellaneous)
SN - 2451-9588
TI - When do individuals choose care robots over a human caregiver? Insights from a laboratory experiment on choices under uncertainty
VL - 9
ER -
TY - GEN
AB - Informationen sind für eine erfolgreiche Klimapolitik in doppelter Hinsicht wichtig: Sie werden benötigt, wenn Potenziale zur Vermeidung von Emissionen identifiziert und klimapolitische Instrumente ausgewählt werden. Und sie sind zentral, damit Bürger/innen selbst Entscheidungen im Sinne des Klimaschutzes treffen können.
AU - Frick, Marc
AU - Foese, Dario
AU - Von Graevenitz, Kathrine
AU - Kesternich, Martin
AU - Wagner, Ulrich
ID - 47078
KW - General Medicine
SN - 1430-8800
TI - Die Doppelwirkung von Information für klimafreundliches Handeln
ER -
TY - JOUR
AB - The relationship between nonfinancial reporting and real sustainable change within and beyond organizations is fraught with complication. Furthermore, all facets of the relationship have not been examined equally. The contributions of this special issue made substantive progress in this regard and draw our focus to several remaining complications—in particular, the societal impacts of nonfinancial reporting. With this introduction, we seek to move the conversation forward by proposing a framework that disentangles the linkages between nonfinancial reporting and real sustainable change at multiple levels of analysis. We highlight the distinction between sustainability-related outputs and outcomes that typically materialize at the firm level, and eventually lead to sustainable impact at the societal level. Future research should advance this distinction and scrutinize the impact of real sustainable change beyond firm-level outputs, study the organizational change processes from antecedents to impacts, and examine the interrelationships between different instruments to foster real sustainable change.
AU - Hahn, Rüdiger
AU - Reimsbach, Daniel
AU - Wickert, Christopher
ID - 47921
IS - 1
JF - Organization & Environment
KW - Organizational Behavior and Human Resource Management
KW - General Environmental Science
SN - 1086-0266
TI - Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated
VL - 36
ER -
TY - JOUR
AB - 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.
AU - De Meyst, Karen
AU - Niederkofler, Thomas
AU - Reimsbach, Daniel
ID - 47922
IS - 5/6
JF - Maandblad voor Accountancy en Bedrijfseconomie
KW - General Arts and Humanities
SN - 2543-1684
TI - DARC 2023 at Radboud University: Societal challenges in accounting research and education
VL - 97
ER -
TY - GEN
AU - Harst, Simon
AU - Schanz, Deborah
AU - Siegel, Felix
AU - Sureth-Sloane, Caren
ID - 49549
TI - 2022 Global MNC Tax Complexity Survey
ER -
TY - GEN
AU - Giese, Henning
AU - Holtmann, Svea
ID - 46044
TI - Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids
VL - 118
ER -
TY - GEN
AU - Giese, Henning
AU - Koch, Reinald
AU - Sureth-Sloane, Caren
ID - 49873
TI - Tax Complexity, Tax Department Structure, and Tax Risk
ER -
TY - JOUR
AB - AbstractThe ability of various policy activities to reduce the reproduction rate of the COVID-19 disease is widely discussed. Using a stringency index that comprises a variety of lockdown levels, such as school and workplace closures, we analyze the effectiveness of government restrictions. At the same time, we investigate the capacity of a range of lockdown measures to lower the reproduction rate by considering vaccination rates and testing strategies. By including all three components in an SIR (Susceptible, Infected, Recovery) model, we show that a general and comprehensive test strategy is instrumental in reducing the spread of COVID-19. The empirical study demonstrates that testing and isolation represent a highly effective and preferable approach towards overcoming the pandemic, in particular until vaccination rates have risen to the point of herd immunity.
AU - Fritz, Marlon
AU - Gries, Thomas
AU - Redlin, Margarete
ID - 44591
JF - International Journal of Health Economics and Management
KW - Health Policy
KW - Economics
KW - Econometrics and Finance (miscellaneous)
SN - 2199-9023
TI - The effectiveness of vaccination, testing, and lockdown strategies against COVID-19
ER -
TY - CONF
AU - Daniel-Söltenfuß, Desiree
ID - 50283
TI - „Wir fahren jetzt nicht mit’m Mercedes vor, wenn man sich nachher eigentlich nur ‘n Polo leisten kann.“ Vorstellungen von Transfer in Theorie und Praxis der Beruflichen Bildung und ihre Implikationen
ER -
TY - CONF
AU - Daniel-Söltenfuß, Desiree
AU - Kückmann, Marie-Ann
ID - 50281
TI - Zum Verständnis von Innovation und Transfer in einer vernetzten Berufsbildungspraxis. Ergebnisse einer übergreifenden Interviewstudie
ER -
TY - CONF
AU - Daniel-Söltenfuß, Desiree
AU - Kückmann, Marie-Ann
ID - 50282
TI - „Go with the flow?!“ Einblicke in Forschungsansatz und erste Ergebnisse des Begleitforschungsprojekts ITiB
ER -
TY - CONF
AB - Optimal decision making requires appropriate evaluation of advice. Recent literature reports that algorithm aversion reduces the effectiveness of predictive algorithms. However, it remains unclear how people recover from bad advice given by an otherwise good advisor. Previous work has focused on algorithm aversion at a single time point. We extend this work by examining successive decisions in a time series forecasting task using an online between-subjects experiment (N = 87). Our empirical results do not confirm algorithm aversion immediately after bad advice. The estimated effect suggests an increasing algorithm appreciation over time. Our work extends the current knowledge on algorithm aversion with insights into how weight on advice is adjusted over consecutive tasks. Since most forecasting tasks are not one-off decisions, this also has implications for practitioners.
AU - Leffrang, Dirk
AU - Bösch, Kevin
AU - Müller, Oliver
ID - 37312
KW - Algorithm aversion
KW - Time series
KW - Decision making
KW - Advice taking
KW - Forecasting
T2 - Hawaii International Conference on System Sciences
TI - Do People Recover from Algorithm Aversion? An Experimental Study of Algorithm Aversion over Time
ER -
TY - CONF
AB - Many researchers and practitioners see artificial intelligence as a game changer compared to classical statistical models. However, some software providers engage in “AI washing”, relabeling solutions that use simple statistical models as AI systems. By contrast, research on algorithm aversion unsystematically varied the labels for advisors and treated labels such as "artificial intelligence" and "statistical model" synonymously. This study investigates the effect of individual labels on users' actual advice utilization behavior. Through two incentivized online within-subjects experiments on regression tasks, we find that labeling human advisors with labels that suggest higher expertise leads to an increase in advice-taking, even though the content of the advice remains the same. In contrast, our results do not suggest such an expert effect for advice-taking from algorithms, despite differences in self-reported perception. These findings challenge the effectiveness of framing intelligent systems as AI-based systems and have important implications for both research and practice.
AU - Leffrang, Dirk
ID - 50121
IS - 10
KW - Artificial Intelligence
KW - Algorithm Appreciation
KW - Framing
KW - Advice-taking
KW - Expertise
T2 - International Conference on Information Systems
TI - AI Washing: The Framing Effect of Labels on Algorithmic Advice Utilization
ER -
TY - CONF
AB - Despite the widespread use of machine learning algorithms, their effectiveness is limited by a phenomenon known as algorithm aversion. Recent research concluded that unobserved variables can cause algorithm aversion. However, the impact of an unobserved variable on algorithm aversion remains unclear. Previous studies focused on situations where humans had more variables available than algorithms. We extend this research by conducting an online experiment with 94 participants, systematically varying the number of observable variables to the advisor and the advisor type. Surprisingly, our results did not confirm that an unobserved variable had a negative effect on advice-taking. Instead, we found a positive impact in an algorithm appreciation scenario. This study provides new insights into the paradoxical behavior in which people weigh advice more despite having fewer variables, as they correct for the advisor's errors. Practitioners should consider this behavior when designing algorithms and account for user correction behavior.
AU - Leffrang, Dirk
ID - 50118
IS - 19
KW - Algorithm aversion
KW - Data
KW - Decision-making
KW - Advice-taking
KW - Human-Computer Interaction
T2 - Wirtschaftsinformatik Conference
TI - The Broken Leg of Algorithm Appreciation: An Experimental Study on the Effect of Unobserved Variables on Advice Utilization
ER -
TY - CONF
AB - Recommender systems now span the entire customer journey. Amid the multitude of diversified experi- ences, immersing in cultural events has become a key aspect of tourism. Cultural events, however, suffer from fleeting lifecycles, evade exact replication, and invariably lie in the future. In addition, their low standardization makes harnessing historical data regarding event content or past patron evaluations intricate. The distinctive traits of events thereby compound the challenge of the cold-start dilemma in event recommenders. Content-based recommendations stand as a viable avenue to alleviate this issue, functioning even in scenarios where item-user information is scarce. Still, the effectiveness of content- based recommendations often hinges on the quality of the data representation they build upon. In this study, we explore an array of cutting-edge uni- and multimodal vision and language foundation models (VL-FMs) for this purpose. Next, we derive content-based recommendations through a straightforward clustering approach that groups akin events together, and evaluate the efficacy of the models through a series of online user experiments across three dimensions: similarity-based evaluation, comparison-based evaluation, and clustering assignment evaluation. Our experiments generated four major findings. First, we found that all VL-FMs consistently outperformed a naive baseline of recommending randomly drawn events. Second, unimodal text-based embeddings were surprisingly on par or in some cases even superior to multimodal embeddings. Third, multimodal embeddings yielded arguably more fine-grained and diverse clusters in comparison to their unimodal counterparts. Finally, we could confirm that cross event interest is indeed reliant on the perceived similarity of events, resonating with the notion of similarity in content-based recommendations. All in all, we believe that leveraging the potential of contemporary FMs for content-based event recommendations would help address the cold-start problem and propel this field of research forward in new and exciting ways.
AU - Halimeh, Haya
AU - Freese, Florian
AU - Müller, Oliver
ID - 50431
T2 - Workshop on Recommenders in Tourism, co-located with the 17th ACM Conference on Recommender Systems
TI - Event Recommendations through the Lens of Vision and Language Foundation Models
ER -
TY - CONF
AB - Clinical depression is a serious mental disorder that poses challenges for both personal and public health. Millions of people struggle with depression each year, but for many, the disorder goes undiagnosed or untreated. Over the last decade, early depression detection on social media emerged as an interdisciplinary research field. However, there is still a gap in detecting hesitant, depression-susceptible individuals with minimal direct depressive signals at an early stage. We, therefore, take up this open point and leverage posts from Reddit to fill the addressed gap. Our results demonstrate the potential of contemporary Transformer architectures in yielding promising predictive capabilities for mental health research. Furthermore, we investigate the model’s interpretability using a surrogate and a topic modeling approach. Based on our findings, we consider this work as a further step towards developing a better understanding of mental eHealth and hope that our results can support the development of future technologies.
AU - Halimeh, Haya
AU - Caron, Matthew
AU - Müller, Oliver
ID - 45270
KW - Social Media and Healthcare Technology
KW - early depression detection
KW - liwc
KW - mental health
KW - transfer learning
KW - transformer architectures
T2 - Hawaii International Conference on System Sciences
TI - Early Depression Detection with Transformer Models: Analyzing the Relationship between Linguistic and Psychology-Based Features
ER -