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 -