---
_id: '60004'
abstract:
- lang: eng
text: Process mining has been established as a data-driven approach to analyze and
improve business processes based on event data documented in event logs. A core
assumption for meaningful analyses is that event data accurately represent the
real-world execution of business processes in an organization. However, anecdotal
evidence and recent case studies show that these aspects do not always align,
and the business process management community is only beginning to investigate
the mechanisms generating mismatches between process execution and event data.
This study aims to identify the role of workarounds goal-directed deviations from
standard processes performed by process participants to overcome obstacles– in
this context. Through an inductive multiple case study of 13 workarounds in four
organizations, three mismatch categories between event logs and real-world process
execution related to workarounds are identified and explored. This study contributes
to the literature by describing how workarounds can act as mechanisms that cause
mismatches between process execution and event data, adding to the discussion
on process drift and workaround mining. Furthermore, exploring the mismatch categories
offers insights for practitioners and researchers on how to handle and interpret
data quality issues in event data.
author:
- first_name: Christian
full_name: Bartelheimer, Christian
id: '49160'
last_name: Bartelheimer
- first_name: Bernd
full_name: Löhr, Bernd
id: '56760'
last_name: Löhr
orcid: 0000-0001-9581-4602
- first_name: Malte Fabian
full_name: Reineke, Malte Fabian
id: '60641'
last_name: Reineke
- first_name: Agnes
full_name: Aßbrock, Agnes
last_name: Aßbrock
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
citation:
ama: Bartelheimer C, Löhr B, Reineke MF, Aßbrock A, Beverungen D. Workarounds as
a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study.
Business & Information Systems Engineering. Published online 2025.
doi:10.1007/s12599-025-00943-5
apa: Bartelheimer, C., Löhr, B., Reineke, M. F., Aßbrock, A., & Beverungen,
D. (2025). Workarounds as a Cause of Mismatches in Business Processes—Insights
from a Multiple Case Study. Business & Information Systems Engineering.
https://doi.org/10.1007/s12599-025-00943-5
bibtex: '@article{Bartelheimer_Löhr_Reineke_Aßbrock_Beverungen_2025, title={Workarounds
as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study},
DOI={10.1007/s12599-025-00943-5},
journal={Business & Information Systems Engineering}, publisher={Springer
Science and Business Media LLC}, author={Bartelheimer, Christian and Löhr, Bernd
and Reineke, Malte Fabian and Aßbrock, Agnes and Beverungen, Daniel}, year={2025}
}'
chicago: Bartelheimer, Christian, Bernd Löhr, Malte Fabian Reineke, Agnes Aßbrock,
and Daniel Beverungen. “Workarounds as a Cause of Mismatches in Business Processes—Insights
from a Multiple Case Study.” Business & Information Systems Engineering,
2025. https://doi.org/10.1007/s12599-025-00943-5.
ieee: 'C. Bartelheimer, B. Löhr, M. F. Reineke, A. Aßbrock, and D. Beverungen, “Workarounds
as a Cause of Mismatches in Business Processes—Insights from a Multiple Case Study,”
Business & Information Systems Engineering, 2025, doi: 10.1007/s12599-025-00943-5.'
mla: Bartelheimer, Christian, et al. “Workarounds as a Cause of Mismatches in Business
Processes—Insights from a Multiple Case Study.” Business & Information
Systems Engineering, Springer Science and Business Media LLC, 2025, doi:10.1007/s12599-025-00943-5.
short: C. Bartelheimer, B. Löhr, M.F. Reineke, A. Aßbrock, D. Beverungen, Business
& Information Systems Engineering (2025).
date_created: 2025-05-21T08:22:11Z
date_updated: 2025-08-12T11:35:26Z
department:
- _id: '195'
doi: 10.1007/s12599-025-00943-5
language:
- iso: eng
publication: Business & Information Systems Engineering
publication_identifier:
issn:
- 2363-7005
- 1867-0202
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Workarounds as a Cause of Mismatches in Business Processes—Insights from a
Multiple Case Study
type: journal_article
user_id: '56760'
year: '2025'
...
---
_id: '46048'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: Dyck D, Lorenz J, Sureth-Sloane C. Tax Disputes - The Role of Technology
and Controversy Expertise.; 2025. doi:https://dx.doi.org/10.2139/ssrn.4214449
apa: Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Tax Disputes - The
Role of Technology and Controversy Expertise. https://dx.doi.org/10.2139/ssrn.4214449
bibtex: '@book{Dyck_Lorenz_Sureth-Sloane_2025, series={TRR 266 Working Paper Series},
title={Tax Disputes - The Role of Technology and Controversy Expertise}, DOI={https://dx.doi.org/10.2139/ssrn.4214449
}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025},
collection={TRR 266 Working Paper Series} }'
chicago: Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Tax Disputes
- The Role of Technology and Controversy Expertise. TRR 266 Working Paper
Series, 2025. https://dx.doi.org/10.2139/ssrn.4214449
.
ieee: D. Dyck, J. Lorenz, and C. Sureth-Sloane, Tax Disputes - The Role of Technology
and Controversy Expertise. 2025.
mla: Dyck, Daniel, et al. Tax Disputes - The Role of Technology and Controversy
Expertise. 2025, doi:https://dx.doi.org/10.2139/ssrn.4214449
.
short: D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology
and Controversy Expertise, 2025.
date_created: 2023-07-13T12:07:54Z
date_updated: 2025-08-13T08:11:34Z
department:
- _id: '187'
doi: 'https://dx.doi.org/10.2139/ssrn.4214449 '
language:
- iso: eng
main_file_link:
- url: https://ssrn.com/abstract=4214449
series_title: TRR 266 Working Paper Series
status: public
title: Tax Disputes - The Role of Technology and Controversy Expertise
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '60926'
abstract:
- lang: eng
text: 'Recent regulatory changes and the adoption of the ‘DAC 7’ EU Directive have
significantly increased the importance of Tax compliance management systems (Tax
CMS) in German tax audits. Our interview-based study, which draws on the insights
of experts from various sectors, including industry and commerce on the one hand
side and tax advisors on the other hand side, reveals nuanced perspectives on
the impact of Tax CMS on tax audits. Our results reveal that the number of Tax
CMS in German firms has increased in recent years and that, in particular, the
majority of large firms have implemented these control systems. From a firm’s
perspective, there has been no discernible impact on the duration, scope, or focus
of tax audits, nor the frequency of tax disputes or the number and size of tax
refunds. However, tax practitioners in advisory firms report a slight positive
change in the audit environment, with fewer tax disputes, and a more efficiency-driven
approach to audit procedures, with an increase in process-oriented audits. These
findings represent preliminary observations on the use and effectiveness of Tax
CMS in tax audits. They provide early insights into the advantages and disadvantages
of these systems. These findings are particularly relevant given the expected
increasing role of Tax CMS in German tax audits, driven by ongoing regulatory
developments. '
author:
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schulz KA, Sureth-Sloane C. Tax Compliance Management Systems in German
Tax Audits - An Analysis of Practical Experiences.; 2025. doi:https://dx.doi.org/10.2139/ssrn.5378524
apa: Schulz, K. A., & Sureth-Sloane, C. (2025). Tax Compliance Management
Systems in German Tax Audits - An Analysis of Practical Experiences. https://dx.doi.org/10.2139/ssrn.5378524
bibtex: '@book{Schulz_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency
Working Paper Series No. 204}, title={Tax Compliance Management Systems in German
Tax Audits - An Analysis of Practical Experiences}, DOI={https://dx.doi.org/10.2139/ssrn.5378524},
author={Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 204} }'
chicago: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management
Systems in German Tax Audits - An Analysis of Practical Experiences. TRR 266
Accounting for Transparency Working Paper Series No. 204, 2025. https://dx.doi.org/10.2139/ssrn.5378524.
ieee: K. A. Schulz and C. Sureth-Sloane, Tax Compliance Management Systems in
German Tax Audits - An Analysis of Practical Experiences. 2025.
mla: Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systems
in German Tax Audits - An Analysis of Practical Experiences. 2025, doi:https://dx.doi.org/10.2139/ssrn.5378524.
short: K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German
Tax Audits - An Analysis of Practical Experiences, 2025.
date_created: 2025-08-13T18:09:14Z
date_updated: 2025-08-13T18:14:24Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.5378524
jel:
- H21
- H26
- H32
- H83
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5378524
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 204
status: public
title: Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical
Experiences
type: working_paper
user_id: '68607'
year: '2025'
...
---
_id: '60947'
abstract:
- lang: eng
text: ABSTRACTIntrapreneurs—employees participating
in internal corporate venturing (ICV) programs—are vital in nurturing entrepreneurship
within organizations. While existing literature has extensively studied ICV at
the organizational level, research on individual‐level processes remains limited,
particularly regarding intrapreneurs' identity‐related conflicts over time. However,
to design programs and interventions that unlock employees' creative potential
and promote innovation, it is crucial to understand these individual dynamics.
We conducted an 18‐month longitudinal study of 21 intrapreneurs within an ICV
program, developing a process model and theory of intrapreneurs' identity work.
We find that aspiring intrapreneurs construct an “idealized entrepreneur identity”
that fundamentally conflicts with their employee identity. To maintain a coherent
sense of self, they either safeguard their emerging entrepreneur identity by denying
corporate dependence and eventually opposing the organization or they realign
with their employee role, forsaking their intrapreneurial aspirations. These findings
challenge the implicit assumption of a distinct intrapreneur identity, demonstrating
how and why intrapreneurs struggle to construct a coherent and positively valued
identity as intrapreneurs. We term this phenomenon the intrapreneur
identity illusion and highlight its detrimental effects for both
individuals and organizations. Our research contributes to understanding the individual‐level
foundations of corporate entrepreneurship and offers broader implications for
innovation management.
article_number: jpim.12798
author:
- first_name: Frederic-Alexander
full_name: Starmann, Frederic-Alexander
id: '63338'
last_name: Starmann
- first_name: Slawa
full_name: Tomin, Slawa
id: '29570'
last_name: Tomin
- first_name: Sylvia
full_name: Hubner-Benz, Sylvia
id: '100407'
last_name: Hubner-Benz
- first_name: Rüdiger
full_name: Kabst, Rüdiger
id: '42362'
last_name: Kabst
citation:
ama: 'Starmann F-A, Tomin S, Hubner-Benz S, Kabst R. The Intrapreneur Identity Illusion:
Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing.
Journal of Product Innovation Management. Published online 2025. doi:10.1111/jpim.12798'
apa: 'Starmann, F.-A., Tomin, S., Hubner-Benz, S., & Kabst, R. (2025). The Intrapreneur
Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate
Venturing. Journal of Product Innovation Management, Article jpim. 12798.
https://doi.org/10.1111/jpim.12798'
bibtex: '@article{Starmann_Tomin_Hubner-Benz_Kabst_2025, title={The Intrapreneur
Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate
Venturing}, DOI={10.1111/jpim.12798},
number={jpim. 12798}, journal={Journal of Product Innovation Management}, publisher={Wiley},
author={Starmann, Frederic-Alexander and Tomin, Slawa and Hubner-Benz, Sylvia
and Kabst, Rüdiger}, year={2025} }'
chicago: 'Starmann, Frederic-Alexander, Slawa Tomin, Sylvia Hubner-Benz, and Rüdiger
Kabst. “The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs
in Internal Corporate Venturing.” Journal of Product Innovation Management,
2025. https://doi.org/10.1111/jpim.12798.'
ieee: 'F.-A. Starmann, S. Tomin, S. Hubner-Benz, and R. Kabst, “The Intrapreneur
Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate
Venturing,” Journal of Product Innovation Management, Art. no. jpim. 12798,
2025, doi: 10.1111/jpim.12798.'
mla: 'Starmann, Frederic-Alexander, et al. “The Intrapreneur Identity Illusion:
Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing.”
Journal of Product Innovation Management, jpim. 12798, Wiley, 2025, doi:10.1111/jpim.12798.'
short: F.-A. Starmann, S. Tomin, S. Hubner-Benz, R. Kabst, Journal of Product Innovation
Management (2025).
date_created: 2025-08-19T08:40:05Z
date_updated: 2025-08-19T08:40:18Z
department:
- _id: '371'
doi: 10.1111/jpim.12798
language:
- iso: eng
publication: Journal of Product Innovation Management
publication_identifier:
issn:
- 0737-6782
- 1540-5885
publication_status: published
publisher: Wiley
status: public
title: 'The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs
in Internal Corporate Venturing'
type: journal_article
user_id: '100439'
year: '2025'
...
---
_id: '60946'
abstract:
- lang: eng
text: ABSTRACTThis study addresses the role of
national culture in shaping hackathon teams' ideation outcomes. Drawing on the
innovation and creativity literature and Schwartz’ theory of cultural value orientations,
we propose that hierarchical values decrease the quality of ideas that teams develop
over the course of a hackathon and that intellectual autonomy and mastery improve
it. Using archival data, including pitch presentations from an international hackathon
and data on cultural value orientations, we compiled a sample of 308 teams to
investigate the influence of cultural value orientations and employed linear mixed‐effects
regression analysis to test our hypotheses. We found that hierarchical cultural
values are negatively associated with the quality of ideas, which suggests that
hackathon teams that operate in such cultures suffer from a “liability of hierarchy.”
We also found that teams from societies that emphasize mastery of the natural
and social environment are more likely than other teams are to develop high‐quality
ideas to tackle the (grand) challenges that hackathons address. We found no relationship
between intellectual autonomy and idea quality. The study findings support the
notion that culture manifests in hackathon teams' behavior and so shapes the quality
of ideas they develop, thus laying the foundation for success or failure.
author:
- first_name: Benjamin P.
full_name: Krebs, Benjamin P.
last_name: Krebs
- first_name: Marieke
full_name: Funck, Marieke
last_name: Funck
- first_name: Slawa
full_name: Tomin, Slawa
id: '29570'
last_name: Tomin
- first_name: Bernhard
full_name: Wach, Bernhard
last_name: Wach
- first_name: Rüdiger
full_name: Kabst, Rüdiger
id: '42362'
last_name: Kabst
citation:
ama: 'Krebs BP, Funck M, Tomin S, Wach B, Kabst R. Unveiling the Impact of Cultural
Value Orientations on Ideation Outcomes: Evidence From the International #<scp>EUvsVirus</scp>
Hackathon. R&D Management. 2025;55(4):1265-1281. doi:10.1111/radm.12752'
apa: 'Krebs, B. P., Funck, M., Tomin, S., Wach, B., & Kabst, R. (2025). Unveiling
the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From
the International #<scp>EUvsVirus</scp> Hackathon. R&D
Management, 55(4), 1265–1281. https://doi.org/10.1111/radm.12752'
bibtex: '@article{Krebs_Funck_Tomin_Wach_Kabst_2025, title={Unveiling the Impact
of Cultural Value Orientations on Ideation Outcomes: Evidence From the International
#<scp>EUvsVirus</scp> Hackathon}, volume={55}, DOI={10.1111/radm.12752},
number={4}, journal={R&D Management}, publisher={Wiley}, author={Krebs,
Benjamin P. and Funck, Marieke and Tomin, Slawa and Wach, Bernhard and Kabst,
Rüdiger}, year={2025}, pages={1265–1281} }'
chicago: 'Krebs, Benjamin P., Marieke Funck, Slawa Tomin, Bernhard Wach, and Rüdiger
Kabst. “Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes:
Evidence From the International #<scp>EUvsVirus</Scp> Hackathon.”
R&D Management 55, no. 4 (2025): 1265–81. https://doi.org/10.1111/radm.12752.'
ieee: 'B. P. Krebs, M. Funck, S. Tomin, B. Wach, and R. Kabst, “Unveiling the Impact
of Cultural Value Orientations on Ideation Outcomes: Evidence From the International
#<scp>EUvsVirus</scp> Hackathon,” R&D Management,
vol. 55, no. 4, pp. 1265–1281, 2025, doi: 10.1111/radm.12752.'
mla: 'Krebs, Benjamin P., et al. “Unveiling the Impact of Cultural Value Orientations
on Ideation Outcomes: Evidence From the International #<scp>EUvsVirus</Scp>
Hackathon.” R&D Management, vol. 55, no. 4, Wiley, 2025, pp. 1265–81,
doi:10.1111/radm.12752.'
short: B.P. Krebs, M. Funck, S. Tomin, B. Wach, R. Kabst, R&D Management
55 (2025) 1265–1281.
date_created: 2025-08-19T08:38:59Z
date_updated: 2025-08-19T08:39:34Z
department:
- _id: '371'
doi: 10.1111/radm.12752
intvolume: ' 55'
issue: '4'
language:
- iso: eng
page: 1265-1281
publication: R&D Management
publication_identifier:
issn:
- 0033-6807
- 1467-9310
publication_status: published
publisher: Wiley
status: public
title: 'Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes:
Evidence From the International #EUvsVirus Hackathon'
type: journal_article
user_id: '100439'
volume: 55
year: '2025'
...
---
_id: '60944'
abstract:
- lang: eng
text: ABSTRACTIntrapreneurs—employees participating
in internal corporate venturing (ICV) programs—are vital in nurturing entrepreneurship
within organizations. While existing literature has extensively studied ICV at
the organizational level, research on individual‐level processes remains limited,
particularly regarding intrapreneurs' identity‐related conflicts over time. However,
to design programs and interventions that unlock employees' creative potential
and promote innovation, it is crucial to understand these individual dynamics.
We conducted an 18‐month longitudinal study of 21 intrapreneurs within an ICV
program, developing a process model and theory of intrapreneurs' identity work.
We find that aspiring intrapreneurs construct an “idealized entrepreneur identity”
that fundamentally conflicts with their employee identity. To maintain a coherent
sense of self, they either safeguard their emerging entrepreneur identity by denying
corporate dependence and eventually opposing the organization or they realign
with their employee role, forsaking their intrapreneurial aspirations. These findings
challenge the implicit assumption of a distinct intrapreneur identity, demonstrating
how and why intrapreneurs struggle to construct a coherent and positively valued
identity as intrapreneurs. We term this phenomenon the intrapreneur
identity illusion and highlight its detrimental effects for both
individuals and organizations. Our research contributes to understanding the individual‐level
foundations of corporate entrepreneurship and offers broader implications for
innovation management.
article_number: jpim.12798
author:
- first_name: Frederic‐Alexander
full_name: Starmann, Frederic‐Alexander
last_name: Starmann
- first_name: Slawa
full_name: Tomin, Slawa
last_name: Tomin
- first_name: Sylvia
full_name: Hubner‐Benz, Sylvia
last_name: Hubner‐Benz
- first_name: Rüdiger
full_name: Kabst, Rüdiger
last_name: Kabst
citation:
ama: 'Starmann F, Tomin S, Hubner‐Benz S, Kabst R. The Intrapreneur Identity Illusion:
Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing.
Journal of Product Innovation Management. Published online 2025. doi:10.1111/jpim.12798'
apa: 'Starmann, F., Tomin, S., Hubner‐Benz, S., & Kabst, R. (2025). The Intrapreneur
Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate
Venturing. Journal of Product Innovation Management, Article jpim. 12798.
https://doi.org/10.1111/jpim.12798'
bibtex: '@article{Starmann_Tomin_Hubner‐Benz_Kabst_2025, title={The Intrapreneur
Identity Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate
Venturing}, DOI={10.1111/jpim.12798},
number={jpim. 12798}, journal={Journal of Product Innovation Management}, publisher={Wiley},
author={Starmann, Frederic‐Alexander and Tomin, Slawa and Hubner‐Benz, Sylvia
and Kabst, Rüdiger}, year={2025} }'
chicago: 'Starmann, Frederic‐Alexander, Slawa Tomin, Sylvia Hubner‐Benz, and Rüdiger
Kabst. “The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs
in Internal Corporate Venturing.” Journal of Product Innovation Management,
2025. https://doi.org/10.1111/jpim.12798.'
ieee: 'F. Starmann, S. Tomin, S. Hubner‐Benz, and R. Kabst, “The Intrapreneur Identity
Illusion: Unraveling the Identity Work of Intrapreneurs in Internal Corporate
Venturing,” Journal of Product Innovation Management, Art. no. jpim. 12798,
2025, doi: 10.1111/jpim.12798.'
mla: 'Starmann, Frederic‐Alexander, et al. “The Intrapreneur Identity Illusion:
Unraveling the Identity Work of Intrapreneurs in Internal Corporate Venturing.”
Journal of Product Innovation Management, jpim. 12798, Wiley, 2025, doi:10.1111/jpim.12798.'
short: F. Starmann, S. Tomin, S. Hubner‐Benz, R. Kabst, Journal of Product Innovation
Management (2025).
date_created: 2025-08-19T08:34:48Z
date_updated: 2025-08-19T08:34:53Z
department:
- _id: '371'
doi: 10.1111/jpim.12798
language:
- iso: eng
publication: Journal of Product Innovation Management
publication_identifier:
issn:
- 0737-6782
- 1540-5885
publication_status: published
publisher: Wiley
status: public
title: 'The Intrapreneur Identity Illusion: Unraveling the Identity Work of Intrapreneurs
in Internal Corporate Venturing'
type: journal_article
user_id: '100439'
year: '2025'
...
---
_id: '60945'
abstract:
- lang: eng
text: ABSTRACTThis study addresses the role of
national culture in shaping hackathon teams' ideation outcomes. Drawing on the
innovation and creativity literature and Schwartz’ theory of cultural value orientations,
we propose that hierarchical values decrease the quality of ideas that teams develop
over the course of a hackathon and that intellectual autonomy and mastery improve
it. Using archival data, including pitch presentations from an international hackathon
and data on cultural value orientations, we compiled a sample of 308 teams to
investigate the influence of cultural value orientations and employed linear mixed‐effects
regression analysis to test our hypotheses. We found that hierarchical cultural
values are negatively associated with the quality of ideas, which suggests that
hackathon teams that operate in such cultures suffer from a “liability of hierarchy.”
We also found that teams from societies that emphasize mastery of the natural
and social environment are more likely than other teams are to develop high‐quality
ideas to tackle the (grand) challenges that hackathons address. We found no relationship
between intellectual autonomy and idea quality. The study findings support the
notion that culture manifests in hackathon teams' behavior and so shapes the quality
of ideas they develop, thus laying the foundation for success or failure.
author:
- first_name: Benjamin P.
full_name: Krebs, Benjamin P.
last_name: Krebs
- first_name: Marieke
full_name: Funck, Marieke
last_name: Funck
- first_name: Slawa
full_name: Tomin, Slawa
last_name: Tomin
- first_name: Bernhard
full_name: Wach, Bernhard
last_name: Wach
- first_name: Rüdiger
full_name: Kabst, Rüdiger
last_name: Kabst
citation:
ama: 'Krebs BP, Funck M, Tomin S, Wach B, Kabst R. Unveiling the Impact of Cultural
Value Orientations on Ideation Outcomes: Evidence From the International #<scp>EUvsVirus</scp>
Hackathon. R&D Management. 2025;55(4):1265-1281. doi:10.1111/radm.12752'
apa: 'Krebs, B. P., Funck, M., Tomin, S., Wach, B., & Kabst, R. (2025). Unveiling
the Impact of Cultural Value Orientations on Ideation Outcomes: Evidence From
the International #<scp>EUvsVirus</scp> Hackathon. R&D
Management, 55(4), 1265–1281. https://doi.org/10.1111/radm.12752'
bibtex: '@article{Krebs_Funck_Tomin_Wach_Kabst_2025, title={Unveiling the Impact
of Cultural Value Orientations on Ideation Outcomes: Evidence From the International
#<scp>EUvsVirus</scp> Hackathon}, volume={55}, DOI={10.1111/radm.12752},
number={4}, journal={R&D Management}, publisher={Wiley}, author={Krebs,
Benjamin P. and Funck, Marieke and Tomin, Slawa and Wach, Bernhard and Kabst,
Rüdiger}, year={2025}, pages={1265–1281} }'
chicago: 'Krebs, Benjamin P., Marieke Funck, Slawa Tomin, Bernhard Wach, and Rüdiger
Kabst. “Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes:
Evidence From the International #<scp>EUvsVirus</Scp> Hackathon.”
R&D Management 55, no. 4 (2025): 1265–81. https://doi.org/10.1111/radm.12752.'
ieee: 'B. P. Krebs, M. Funck, S. Tomin, B. Wach, and R. Kabst, “Unveiling the Impact
of Cultural Value Orientations on Ideation Outcomes: Evidence From the International
#<scp>EUvsVirus</scp> Hackathon,” R&D Management,
vol. 55, no. 4, pp. 1265–1281, 2025, doi: 10.1111/radm.12752.'
mla: 'Krebs, Benjamin P., et al. “Unveiling the Impact of Cultural Value Orientations
on Ideation Outcomes: Evidence From the International #<scp>EUvsVirus</Scp>
Hackathon.” R&D Management, vol. 55, no. 4, Wiley, 2025, pp. 1265–81,
doi:10.1111/radm.12752.'
short: B.P. Krebs, M. Funck, S. Tomin, B. Wach, R. Kabst, R&D Management
55 (2025) 1265–1281.
date_created: 2025-08-19T08:35:50Z
date_updated: 2025-08-19T08:36:15Z
department:
- _id: '371'
doi: 10.1111/radm.12752
intvolume: ' 55'
issue: '4'
language:
- iso: eng
page: 1265-1281
publication: R&D Management
publication_identifier:
issn:
- 0033-6807
- 1467-9310
publication_status: published
publisher: Wiley
status: public
title: 'Unveiling the Impact of Cultural Value Orientations on Ideation Outcomes:
Evidence From the International #EUvsVirus Hackathon'
type: journal_article
user_id: '100439'
volume: 55
year: '2025'
...
---
_id: '60958'
abstract:
- lang: eng
text: Large Language Models (LLMs) excel in understanding, generating, and processing
human language, with growing adoption in process mining. Process mining relies
on event logs that capture explicit process knowledge; however, knowledge-intensive
processes (KIPs) in domains such as healthcare and product development depend
on tacit knowledge, which is often absent from event logs. To bridge this gap,
this study proposes a LLM-based framework for mobilizing tacit process knowledge
and enriching event logs. A proof-of-concept is demonstrated using a KIP-specific
LLM-driven conversational agent built on GPT-4o. The results indicate that LLMs
can capture tacit process knowledge through targeted queries and systematically
integrate it into event logs. This study presents a novel approach combining LLMs,
knowledge management, and process mining, advancing the understanding and management
of KIPs by enhancing knowledge accessibility and documentation.
author:
- first_name: Katharina
full_name: Brennig, Katharina
last_name: Brennig
citation:
ama: 'Brennig K. Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit
Knowledge in Event Logs of Knowledge-Intensive Processes. In: AMCIS 2025 Proceedings.
11. ; 2025.'
apa: 'Brennig, K. (2025). Revealing the Unspoken: Using LLMs to Mobilize and Enrich
Tacit Knowledge in Event Logs of Knowledge-Intensive Processes. AMCIS 2025
Proceedings. 11. Americas Conference on Information Systems, Montréal.'
bibtex: '@inproceedings{Brennig_2025, title={Revealing the Unspoken: Using LLMs
to Mobilize and Enrich Tacit Knowledge in Event Logs of Knowledge-Intensive Processes},
booktitle={AMCIS 2025 Proceedings. 11.}, author={Brennig, Katharina}, year={2025}
}'
chicago: 'Brennig, Katharina. “Revealing the Unspoken: Using LLMs to Mobilize and
Enrich Tacit Knowledge in Event Logs of Knowledge-Intensive Processes.” In AMCIS
2025 Proceedings. 11., 2025.'
ieee: 'K. Brennig, “Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit
Knowledge in Event Logs of Knowledge-Intensive Processes,” presented at the Americas
Conference on Information Systems, Montréal, 2025.'
mla: 'Brennig, Katharina. “Revealing the Unspoken: Using LLMs to Mobilize and Enrich
Tacit Knowledge in Event Logs of Knowledge-Intensive Processes.” AMCIS 2025
Proceedings. 11., 2025.'
short: 'K. Brennig, in: AMCIS 2025 Proceedings. 11., 2025.'
conference:
end_date: 2025-08-16
location: Montréal
name: Americas Conference on Information Systems
start_date: 2025-08-14
date_created: 2025-08-20T07:03:37Z
date_updated: 2025-08-20T07:06:16Z
department:
- _id: '196'
keyword:
- Process Mining
- Large Language Model
- Knowledge Management
- Knowledge-Intensive Process
- Tacit Knowledge
language:
- iso: eng
main_file_link:
- url: https://aisel.aisnet.org/amcis2025/sig_svc/sig_svc/11/
publication: AMCIS 2025 Proceedings. 11.
related_material:
link:
- relation: confirmation
url: https://aisel.aisnet.org/amcis2025/sig_svc/sig_svc/11/
status: public
title: 'Revealing the Unspoken: Using LLMs to Mobilize and Enrich Tacit Knowledge
in Event Logs of Knowledge-Intensive Processes'
type: conference
user_id: '51905'
year: '2025'
...
---
_id: '61106'
author:
- first_name: Verena
full_name: Liszt-Rohlf, Verena
last_name: Liszt-Rohlf
- first_name: Ronja
full_name: Büker, Ronja
id: '76342'
last_name: Büker
orcid: https://orcid.org/0009-0004-7074-0992
- first_name: Susanne
full_name: Kamsker, Susanne
last_name: Kamsker
citation:
ama: 'Liszt-Rohlf V, Büker R, Kamsker S. Entrepreneurship Education at All Levels
of Education: A Systematic Literature Review. In: 21th Biennial EARLI Conference.
; 2025.'
apa: 'Liszt-Rohlf, V., Büker, R., & Kamsker, S. (2025). Entrepreneurship Education
at All Levels of Education: A Systematic Literature Review. 21th Biennial EARLI
Conference. EARLI biennial conference, Graz.'
bibtex: '@inproceedings{Liszt-Rohlf_Büker_Kamsker_2025, title={Entrepreneurship
Education at All Levels of Education: A Systematic Literature Review}, booktitle={21th
Biennial EARLI Conference}, author={Liszt-Rohlf, Verena and Büker, Ronja and Kamsker,
Susanne}, year={2025} }'
chicago: 'Liszt-Rohlf, Verena, Ronja Büker, and Susanne Kamsker. “Entrepreneurship
Education at All Levels of Education: A Systematic Literature Review.” In 21th
Biennial EARLI Conference, 2025.'
ieee: 'V. Liszt-Rohlf, R. Büker, and S. Kamsker, “Entrepreneurship Education at
All Levels of Education: A Systematic Literature Review,” presented at the EARLI
biennial conference, Graz, 2025.'
mla: 'Liszt-Rohlf, Verena, et al. “Entrepreneurship Education at All Levels of Education:
A Systematic Literature Review.” 21th Biennial EARLI Conference, 2025.'
short: 'V. Liszt-Rohlf, R. Büker, S. Kamsker, in: 21th Biennial EARLI Conference,
2025.'
conference:
end_date: 2025-08-29
location: Graz
name: EARLI biennial conference
start_date: 2025-08-25
date_created: 2025-09-01T08:33:51Z
date_updated: 2025-09-01T08:35:47Z
department:
- _id: '208'
language:
- iso: eng
publication: 21th Biennial EARLI Conference
status: public
title: 'Entrepreneurship Education at All Levels of Education: A Systematic Literature
Review'
type: conference
user_id: '76342'
year: '2025'
...
---
_id: '61137'
abstract:
- lang: eng
text: Prior research shows that social norms can reduce algorithm aversion, but
little is known about how such norms become established. Most accounts emphasize
technological and individual determinants, yet AI adoption unfolds within organizational
social contexts shaped by peers and supervisors. We ask whether the source of
the norm-peers or supervisors-shapes AI usage behavior. This question is practically
relevant for organizations seeking to promote effective AI adoption. We conducted
an online vignette experiment, complemented by qualitative data on participants'
feelings and justifications after (counter-)normative behavior. In line with the
theory, counter-normative choices elicited higher regret than norm-adherent choices.
On average, choosing AI increased regret compared to choosing an human. This aversion
was weaker when AI use was presented as the prevailing norm, indicating a statistically
significant interaction between AI use and an AI-favoring norm. Participants also
attributed less blame to technology than to humans, which increased regret when
AI was chosen over human expertise. Both peer and supervisor influence emerged
as relevant factors, though contrary to expectations they did not significantly
affect regret. Our findings suggest that regret aversion, embedded in social norms,
is a central mechanism driving imitation in AI-related decision-making.
author:
- first_name: Jaroslaw
full_name: Kornowicz, Jaroslaw
id: '44029'
last_name: Kornowicz
orcid: 0000-0002-5654-9911
- first_name: Maurice
full_name: Pape, Maurice
last_name: Pape
- first_name: Kirsten
full_name: Thommes, Kirsten
id: '72497'
last_name: Thommes
citation:
ama: Kornowicz J, Pape M, Thommes K. Would I regret being different? The influence
of social norms on attitudes toward AI usage. Arxiv. Published online 2025.
doi:10.48550/ARXIV.2509.04241
apa: Kornowicz, J., Pape, M., & Thommes, K. (2025). Would I regret being different?
The influence of social norms on attitudes toward AI usage. Arxiv. https://doi.org/10.48550/ARXIV.2509.04241
bibtex: '@article{Kornowicz_Pape_Thommes_2025, title={Would I regret being different?
The influence of social norms on attitudes toward AI usage}, DOI={10.48550/ARXIV.2509.04241},
journal={Arxiv}, author={Kornowicz, Jaroslaw and Pape, Maurice and Thommes, Kirsten},
year={2025} }'
chicago: Kornowicz, Jaroslaw, Maurice Pape, and Kirsten Thommes. “Would I Regret
Being Different? The Influence of Social Norms on Attitudes toward AI Usage.”
Arxiv, 2025. https://doi.org/10.48550/ARXIV.2509.04241.
ieee: 'J. Kornowicz, M. Pape, and K. Thommes, “Would I regret being different? The
influence of social norms on attitudes toward AI usage,” Arxiv, 2025, doi:
10.48550/ARXIV.2509.04241.'
mla: Kornowicz, Jaroslaw, et al. “Would I Regret Being Different? The Influence
of Social Norms on Attitudes toward AI Usage.” Arxiv, 2025, doi:10.48550/ARXIV.2509.04241.
short: J. Kornowicz, M. Pape, K. Thommes, Arxiv (2025).
date_created: 2025-09-05T06:42:48Z
date_updated: 2025-09-05T06:45:01Z
department:
- _id: '178'
- _id: '184'
doi: 10.48550/ARXIV.2509.04241
language:
- iso: eng
project:
- _id: '125'
name: TRR 318 - Subproject C2
publication: Arxiv
status: public
title: Would I regret being different? The influence of social norms on attitudes
toward AI usage
type: journal_article
user_id: '72497'
year: '2025'
...
---
_id: '60949'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Dominika
full_name: Langenmayr, Dominika
last_name: Langenmayr
citation:
ama: 'Giese H, Holtmann S, Koch R, Langenmayr D. Steuerliches Investitionssofortprogramm:
Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? ifo
Schnelldienst. 2025;78(8):34-40.'
apa: 'Giese, H., Holtmann, S., Koch, R., & Langenmayr, D. (2025). Steuerliches
Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts
Deutschland? ifo Schnelldienst, 78(8), 34–40.'
bibtex: '@article{Giese_Holtmann_Koch_Langenmayr_2025, title={Steuerliches Investitionssofortprogramm:
Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}, volume={78},
number={8}, journal={ifo Schnelldienst}, author={Giese, Henning and Holtmann,
Svea and Koch, Reinald and Langenmayr, Dominika}, year={2025}, pages={34–40} }'
chicago: 'Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr.
“Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des
Wirtschaftsstandorts Deutschland?” ifo Schnelldienst 78, no. 8 (2025):
34–40.'
ieee: 'H. Giese, S. Holtmann, R. Koch, and D. Langenmayr, “Steuerliches Investitionssofortprogramm:
Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?,” ifo
Schnelldienst, vol. 78, no. 8, pp. 34–40, 2025.'
mla: 'Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender
Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” ifo Schnelldienst,
vol. 78, no. 8, 2025, pp. 34–40.'
short: H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025)
34–40.
date_created: 2025-08-19T10:16:55Z
date_updated: 2025-09-11T08:11:07Z
department:
- _id: '187'
intvolume: ' 78'
issue: '8'
language:
- iso: ger
page: 34-40
publication: ifo Schnelldienst
quality_controlled: '1'
status: public
title: 'Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung
des Wirtschaftsstandorts Deutschland?'
type: journal_article
user_id: '97894'
volume: 78
year: '2025'
...
---
_id: '62877'
author:
- first_name: Niklas
full_name: Sänger, Niklas
id: '49812'
last_name: Sänger
orcid: https://orcid.org/0009-0007-2292-9063
- first_name: Leonie
full_name: Schmid, Leonie
id: '57331'
last_name: Schmid
orcid: 0009-0005-8378-4385
- first_name: Tobias
full_name: Jenert, Tobias
id: '71994'
last_name: Jenert
orcid: ' https://orcid.org/0000-0001-9262-5646'
- first_name: H.-Hugo
full_name: Kremer, H.-Hugo
id: '15280'
last_name: Kremer
- first_name: Marie-Ann
full_name: Kückmann, Marie-Ann
id: '25394'
last_name: Kückmann
citation:
ama: 'Sänger N, Schmid L, Jenert T, Kremer H-H, Kückmann M-A. Evaluation von Entwicklungsarbeiten
zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs
im Kontext der digitalen Transformation. In: ; 2025.'
apa: Sänger, N., Schmid, L., Jenert, T., Kremer, H.-H., & Kückmann, M.-A. (2025).
Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung
von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation.
Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
für Erziehungswissenschaft, Darmstadt.
bibtex: '@inproceedings{Sänger_Schmid_Jenert_Kremer_Kückmann_2025, title={Evaluation
von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften
an Berufskollegs im Kontext der digitalen Transformation}, author={Sänger, Niklas
and Schmid, Leonie and Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann},
year={2025} }'
chicago: Sänger, Niklas, Leonie Schmid, Tobias Jenert, H.-Hugo Kremer, and Marie-Ann
Kückmann. “Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung
von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation,” 2025.
ieee: N. Sänger, L. Schmid, T. Jenert, H.-H. Kremer, and M.-A. Kückmann, “Evaluation
von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften
an Berufskollegs im Kontext der digitalen Transformation,” presented at the Jahrestagung
der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft,
Darmstadt, 2025.
mla: Sänger, Niklas, et al. Evaluation von Entwicklungsarbeiten zur modulübergreifenden
Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen
Transformation. 2025.
short: 'N. Sänger, L. Schmid, T. Jenert, H.-H. Kremer, M.-A. Kückmann, in: 2025.'
conference:
end_date: 2025-09-26
location: Darmstadt
name: Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft
für Erziehungswissenschaft
start_date: 2025-09-24
date_created: 2025-12-04T13:26:01Z
date_updated: 2026-03-19T08:53:20Z
department:
- _id: '208'
- _id: '282'
- _id: '640'
language:
- iso: ger
project:
- _id: '865'
name: 'WÖRLD - Wirtschaftspädagogik und Ökonomische Bildung: Lehrkräftebildung und
Unterricht digital'
quality_controlled: '1'
status: public
title: Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung
von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation
type: conference
user_id: '57331'
year: '2025'
...
---
_id: '63470'
author:
- first_name: Laura
full_name: Wiredu, Laura
id: '69559'
last_name: Wiredu
citation:
ama: Wiredu L. Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study
of Medium-Term Effects. Junior Management Science. 2025;10(4):985-1008.
doi:10.582/jums/v10i4pp985-1008
apa: Wiredu, L. (2025). Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects. Junior Management Science, 10(4),
985–1008. https://doi.org/10.582/jums/v10i4pp985-1008
bibtex: '@article{Wiredu_2025, title={Who Bears the Costs of the UK Soft Drink Tax?
An Empirical Study of Medium-Term Effects}, volume={10}, DOI={10.582/jums/v10i4pp985-1008},
number={4}, journal={Junior Management Science}, author={Wiredu, Laura}, year={2025},
pages={985–1008} }'
chicago: 'Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects.” Junior Management Science 10, no. 4 (2025):
985–1008. https://doi.org/10.582/jums/v10i4pp985-1008.'
ieee: 'L. Wiredu, “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study
of Medium-Term Effects,” Junior Management Science, vol. 10, no. 4, pp.
985–1008, 2025, doi: 10.582/jums/v10i4pp985-1008.'
mla: Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical
Study of Medium-Term Effects.” Junior Management Science, vol. 10, no.
4, 2025, pp. 985–1008, doi:10.582/jums/v10i4pp985-1008.
short: L. Wiredu, Junior Management Science 10 (2025) 985–1008.
date_created: 2026-01-05T13:40:30Z
date_updated: 2026-03-19T10:17:07Z
department:
- _id: '187'
doi: 10.582/jums/v10i4pp985-1008
intvolume: ' 10'
issue: '4'
language:
- iso: eng
page: 985-1008
publication: Junior Management Science
quality_controlled: '1'
status: public
title: Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term
Effects
type: journal_article
user_id: '96670'
volume: 10
year: '2025'
...
---
_id: '63908'
article_number: '105189'
author:
- first_name: Behnud
full_name: Mir Djawadi, Behnud
id: '26032'
last_name: Mir Djawadi
orcid: 0000-0002-6271-5912
- first_name: Sabrina
full_name: Plaß, Sabrina
id: '34502'
last_name: Plaß
- first_name: Sabrina
full_name: Loer, Sabrina
id: '38794'
last_name: Loer
citation:
ama: 'Mir Djawadi B, Plaß S, Loer S. “I don’t believe that you believe what I believe”:
an experiment on misperceptions of social norms and whistleblowing. European
Economic Review. 2025;180. doi:10.1016/j.euroecorev.2025.105189'
apa: 'Mir Djawadi, B., Plaß, S., & Loer, S. (2025). “I don’t believe that you
believe what I believe”: an experiment on misperceptions of social norms and whistleblowing.
European Economic Review, 180, Article 105189. https://doi.org/10.1016/j.euroecorev.2025.105189'
bibtex: '@article{Mir Djawadi_Plaß_Loer_2025, title={“I don’t believe that you believe
what I believe”: an experiment on misperceptions of social norms and whistleblowing},
volume={180}, DOI={10.1016/j.euroecorev.2025.105189},
number={105189}, journal={European Economic Review}, publisher={Elsevier BV},
author={Mir Djawadi, Behnud and Plaß, Sabrina and Loer, Sabrina}, year={2025}
}'
chicago: 'Mir Djawadi, Behnud, Sabrina Plaß, and Sabrina Loer. “‘I Don’t Believe
That You Believe What I Believe’: An Experiment on Misperceptions of Social Norms
and Whistleblowing.” European Economic Review 180 (2025). https://doi.org/10.1016/j.euroecorev.2025.105189.'
ieee: 'B. Mir Djawadi, S. Plaß, and S. Loer, “‘I don’t believe that you believe
what I believe’: an experiment on misperceptions of social norms and whistleblowing,”
European Economic Review, vol. 180, Art. no. 105189, 2025, doi: 10.1016/j.euroecorev.2025.105189.'
mla: 'Mir Djawadi, Behnud, et al. “‘I Don’t Believe That You Believe What I Believe’:
An Experiment on Misperceptions of Social Norms and Whistleblowing.” European
Economic Review, vol. 180, 105189, Elsevier BV, 2025, doi:10.1016/j.euroecorev.2025.105189.'
short: B. Mir Djawadi, S. Plaß, S. Loer, European Economic Review 180 (2025).
date_created: 2026-02-06T13:49:41Z
date_updated: 2026-03-27T16:06:34Z
department:
- _id: '179'
doi: 10.1016/j.euroecorev.2025.105189
intvolume: ' 180'
language:
- iso: eng
publication: European Economic Review
publication_identifier:
issn:
- 0014-2921
publication_status: published
publisher: Elsevier BV
status: public
title: '“I don’t believe that you believe what I believe”: an experiment on misperceptions
of social norms and whistleblowing'
type: journal_article
user_id: '26032'
volume: 180
year: '2025'
...
---
_id: '63911'
author:
- first_name: Behnud
full_name: Mir Djawadi, Behnud
id: '26032'
last_name: Mir Djawadi
orcid: 0000-0002-6271-5912
- first_name: Sabrina
full_name: Plaß, Sabrina
id: '34502'
last_name: Plaß
- first_name: Sabrina
full_name: Loer, Sabrina
id: '38794'
last_name: Loer
citation:
ama: 'Mir Djawadi B, Plaß S, Loer S. Social Information Interventions under Competing
Norms: Evidence from a Whistleblowing Experiment. SSRN Electronic Journal.
Published online 2025. doi:http://dx.doi.org/10.2139/ssrn.5345248'
apa: 'Mir Djawadi, B., Plaß, S., & Loer, S. (2025). Social Information Interventions
under Competing Norms: Evidence from a Whistleblowing Experiment. SSRN Electronic
Journal. http://dx.doi.org/10.2139/ssrn.5345248'
bibtex: '@article{Mir Djawadi_Plaß_Loer_2025, title={Social Information Interventions
under Competing Norms: Evidence from a Whistleblowing Experiment}, DOI={http://dx.doi.org/10.2139/ssrn.5345248},
journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Mir Djawadi,
Behnud and Plaß, Sabrina and Loer, Sabrina}, year={2025} }'
chicago: 'Mir Djawadi, Behnud, Sabrina Plaß, and Sabrina Loer. “Social Information
Interventions under Competing Norms: Evidence from a Whistleblowing Experiment.”
SSRN Electronic Journal, 2025. http://dx.doi.org/10.2139/ssrn.5345248.'
ieee: 'B. Mir Djawadi, S. Plaß, and S. Loer, “Social Information Interventions under
Competing Norms: Evidence from a Whistleblowing Experiment,” SSRN Electronic
Journal, 2025, doi: http://dx.doi.org/10.2139/ssrn.5345248.'
mla: 'Mir Djawadi, Behnud, et al. “Social Information Interventions under Competing
Norms: Evidence from a Whistleblowing Experiment.” SSRN Electronic Journal,
Elsevier BV, 2025, doi:http://dx.doi.org/10.2139/ssrn.5345248.'
short: B. Mir Djawadi, S. Plaß, S. Loer, SSRN Electronic Journal (2025).
date_created: 2026-02-06T13:54:00Z
date_updated: 2026-03-27T21:51:21Z
department:
- _id: '179'
doi: http://dx.doi.org/10.2139/ssrn.5345248
language:
- iso: eng
publication: SSRN Electronic Journal
publication_status: published
publisher: Elsevier BV
status: public
title: 'Social Information Interventions under Competing Norms: Evidence from a Whistleblowing
Experiment'
type: journal_article
user_id: '26032'
year: '2025'
...
---
_id: '63912'
author:
- first_name: Behnud
full_name: Mir Djawadi, Behnud
id: '26032'
last_name: Mir Djawadi
orcid: 0000-0002-6271-5912
- first_name: Lisa
full_name: Wester, Lisa
last_name: Wester
citation:
ama: Mir Djawadi B, Wester L. Social Interaction and Feedback-Giving Behavior in
the Sharing Economy - An Experimental Analysis. SSRN Electronic Journal.
Published online 2025. doi:https://dx.doi.org/10.2139/ssrn.5345248
apa: Mir Djawadi, B., & Wester, L. (2025). Social Interaction and Feedback-Giving
Behavior in the Sharing Economy - An Experimental Analysis. SSRN Electronic
Journal. https://dx.doi.org/10.2139/ssrn.5345248
bibtex: '@article{Mir Djawadi_Wester_2025, title={Social Interaction and Feedback-Giving
Behavior in the Sharing Economy - An Experimental Analysis}, DOI={https://dx.doi.org/10.2139/ssrn.5345248},
journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Mir Djawadi,
Behnud and Wester, Lisa}, year={2025} }'
chicago: Mir Djawadi, Behnud, and Lisa Wester. “Social Interaction and Feedback-Giving
Behavior in the Sharing Economy - An Experimental Analysis.” SSRN Electronic
Journal, 2025. https://dx.doi.org/10.2139/ssrn.5345248.
ieee: 'B. Mir Djawadi and L. Wester, “Social Interaction and Feedback-Giving Behavior
in the Sharing Economy - An Experimental Analysis,” SSRN Electronic Journal,
2025, doi: https://dx.doi.org/10.2139/ssrn.5345248.'
mla: Mir Djawadi, Behnud, and Lisa Wester. “Social Interaction and Feedback-Giving
Behavior in the Sharing Economy - An Experimental Analysis.” SSRN Electronic
Journal, Elsevier BV, 2025, doi:https://dx.doi.org/10.2139/ssrn.5345248.
short: B. Mir Djawadi, L. Wester, SSRN Electronic Journal (2025).
date_created: 2026-02-06T13:54:45Z
date_updated: 2026-03-28T10:14:10Z
department:
- _id: '179'
doi: https://dx.doi.org/10.2139/ssrn.5345248
language:
- iso: eng
publication: SSRN Electronic Journal
publication_status: published
publisher: Elsevier BV
status: public
title: Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An
Experimental Analysis
type: journal_article
user_id: '26032'
year: '2025'
...
---
_id: '60050'
abstract:
- lang: eng
text: Reputation systems to rate companies’ performances remain largely unexplored
inresearch and are scarcely used in business-to-business (B2B) practice. Such
systemsare essential for businesses seeking trustworthy partners, as they help
reduce infor-mation asymmetry, lower buyers’ transaction risks, and allow high-quality
serviceproviders to justify premium pricing. Unlike traditional review-based systems
in thebusiness-to-consumer (B2C) context, we propose a B2B reputation mechanism
inwhich buyers commit to a rating payment before a transaction. Once the buyer
final-izes the rating, this payment is executed and recorded on a blockchain as
an immu-table, secure ledger. Our system mimics natural trust-building mechanisms
with rat-ings that are (1) monetary-based, (2) stake-based, (3) non-aggregated,
(4) involvecounter-ratings, (5) selectively sellable, (6) individually comparable,
(7) stored ona blockchain, (8) and monitored by a third instance. This system
provides a novelapproach to fostering trust in B2B transactions by reducing information
asymme-try and transaction risk. We illustrate the mechanism’s application in
the consultingsector. Our analysis has identified 23 institutional trust and distrust
dimensions thatpromote establishing institutional trust through the proposed mechanism.
Qualita-tive interviews suggest that, while complex and challenging to apply,
this mecha-nism can foster trust in B2B transactions. Given the low maturity in
the applicationdomain—rating professional business services with business reputation
systems—and solution domain—using monetary stakes for ratings, this system stands
as apotential invention.
article_type: original
author:
- first_name: Simon
full_name: Hemmrich, Simon
id: '83557'
last_name: Hemmrich
- first_name: Volker
full_name: Nissen, Volker
last_name: Nissen
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
- first_name: Josias Daniel Miño
full_name: Pauls, Josias Daniel Miño
last_name: Pauls
citation:
ama: 'Hemmrich S, Nissen V, Beverungen D, Pauls JDM. Blockchain‑based reputation
systemsfor business‑to‑business services: designing a reputation mechanism to
reduce information asymmetry in professional consulting. Information Systems
and e-Business Management. 2025;23(1). doi:https://doi.org/10.1007/s10257-025-00702-9'
apa: 'Hemmrich, S., Nissen, V., Beverungen, D., & Pauls, J. D. M. (2025). Blockchain‑based
reputation systemsfor business‑to‑business services: designing a reputation mechanism
to reduce information asymmetry in professional consulting. Information Systems
and E-Business Management, 23(1). https://doi.org/10.1007/s10257-025-00702-9'
bibtex: '@article{Hemmrich_Nissen_Beverungen_Pauls_2025, title={Blockchain‑based
reputation systemsfor business‑to‑business services: designing a reputation mechanism
to reduce information asymmetry in professional consulting}, volume={23}, DOI={https://doi.org/10.1007/s10257-025-00702-9},
number={1}, journal={Information Systems and e-Business Management}, publisher={Springer},
author={Hemmrich, Simon and Nissen, Volker and Beverungen, Daniel and Pauls, Josias
Daniel Miño}, year={2025} }'
chicago: 'Hemmrich, Simon, Volker Nissen, Daniel Beverungen, and Josias Daniel Miño
Pauls. “Blockchain‑based Reputation Systemsfor Business‑to‑business Services:
Designing a Reputation Mechanism to Reduce Information Asymmetry in Professional
Consulting.” Information Systems and E-Business Management 23, no. 1 (2025).
https://doi.org/10.1007/s10257-025-00702-9.'
ieee: 'S. Hemmrich, V. Nissen, D. Beverungen, and J. D. M. Pauls, “Blockchain‑based
reputation systemsfor business‑to‑business services: designing a reputation mechanism
to reduce information asymmetry in professional consulting,” Information Systems
and e-Business Management, vol. 23, no. 1, 2025, doi: https://doi.org/10.1007/s10257-025-00702-9.'
mla: 'Hemmrich, Simon, et al. “Blockchain‑based Reputation Systemsfor Business‑to‑business
Services: Designing a Reputation Mechanism to Reduce Information Asymmetry in
Professional Consulting.” Information Systems and E-Business Management,
vol. 23, no. 1, Springer, 2025, doi:https://doi.org/10.1007/s10257-025-00702-9.'
short: S. Hemmrich, V. Nissen, D. Beverungen, J.D.M. Pauls, Information Systems
and E-Business Management 23 (2025).
date_created: 2025-05-28T08:12:28Z
date_updated: 2026-04-02T04:32:13Z
ddc:
- '000'
department:
- _id: '195'
doi: https://doi.org/10.1007/s10257-025-00702-9
external_id:
unknown:
- https://doi.org/10.1007/s10257-025-00702-9
file:
- access_level: closed
content_type: application/pdf
creator: hemmrich
date_created: 2025-05-28T08:05:18Z
date_updated: 2025-05-28T08:05:18Z
file_id: '60051'
file_name: Hemmrich_et_al-2025-Information_Systems_and_e-Business_Management.pdf
file_size: 1440251
relation: main_file
success: 1
file_date_updated: 2025-05-28T08:05:18Z
has_accepted_license: '1'
intvolume: ' 23'
issue: '1'
jel:
- D81
- D82
- L86
- L10
- M30
keyword:
- Information asymmetry
- Trust
- Reputation system
- Monetary rating
- Blockchain
- Consulting
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/epdf/10.1007/s10257-025-00702-9?sharing_token=fOiWqZx_ScKFAKjxu5UqWPe4RwlQNchNByi7wbcMAY6mjxpZFPB3OtpVT0rAZf9eEBt3_qXIVcZ67l3R9JVYasmuCsIimzE-xfP0N5Rimun248j0jFOnL1eBu4rypKSDFnbmR3kJ5xx-HLnCXvPvQPwpm09qOkS9GSNsiG-du60%3D
oa: '1'
publication: Information Systems and e-Business Management
publication_status: published
publisher: Springer
quality_controlled: '1'
status: public
title: 'Blockchain‑based reputation systemsfor business‑to‑business services: designing
a reputation mechanism to reduce information asymmetry in professional consulting'
type: journal_article
user_id: '83557'
volume: 23
year: '2025'
...
---
_id: '65309'
author:
- first_name: Simon
full_name: Hemmrich, Simon
id: '83557'
last_name: Hemmrich
citation:
ama: 'Hemmrich S. A Design Theory for Blockchain-Based Reputation Systems : Trust
and Coordination in B2B Markets. Universität Paderborn; 2025. doi:https://doi.org/10.17619/UNIPB/1-2414'
apa: 'Hemmrich, S. (2025). A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Universität Paderborn. https://doi.org/10.17619/UNIPB/1-2414'
bibtex: '@book{Hemmrich_2025, place={Paderborn}, title={A Design Theory for Blockchain-Based
Reputation Systems : Trust and Coordination in B2B Markets}, DOI={https://doi.org/10.17619/UNIPB/1-2414},
publisher={Universität Paderborn}, author={Hemmrich, Simon}, year={2025} }'
chicago: 'Hemmrich, Simon. A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Paderborn: Universität Paderborn, 2025.
https://doi.org/10.17619/UNIPB/1-2414.'
ieee: 'S. Hemmrich, A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Paderborn: Universität Paderborn, 2025.'
mla: 'Hemmrich, Simon. A Design Theory for Blockchain-Based Reputation Systems :
Trust and Coordination in B2B Markets. Universität Paderborn, 2025, doi:https://doi.org/10.17619/UNIPB/1-2414.'
short: 'S. Hemmrich, A Design Theory for Blockchain-Based Reputation Systems : Trust
and Coordination in B2B Markets, Universität Paderborn, Paderborn, 2025.'
date_created: 2026-04-02T03:52:09Z
date_updated: 2026-04-02T04:31:57Z
department:
- _id: '195'
doi: https://doi.org/10.17619/UNIPB/1-2414
jel:
- D8
keyword:
- Reputation Systems
- Rating systems
- monetary ratings
- incentive mechanism
- systems theory
- Market coordination
- advanced review system
language:
- iso: eng
page: '347'
place: Paderborn
publication_status: published
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Daniel
full_name: Beverungen, Daniel
last_name: Beverungen
- first_name: Dennis
full_name: Kundisch, Dennis
last_name: Kundisch
title: 'A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination
in B2B Markets'
type: dissertation
user_id: '83557'
year: '2025'
...
---
_id: '65379'
abstract:
- lang: ger
text: Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der
Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand
einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter
Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die
ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten
als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen
verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit
Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung
des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität
und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen
bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und
geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter
Berichterstattung.
author:
- first_name: Philipp
full_name: Hofmann, Philipp
last_name: Hofmann
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Reeyarn
full_name: Li, Reeyarn
id: '102450'
last_name: Li
citation:
ama: 'Hofmann P, Sievers S, Li R. ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen. Vol Heft 7-8/2025. KoR; 2025:251-258. doi:KORKOR1476665'
apa: 'Hofmann, P., Sievers, S., & Li, R. (2025). ESEF-Berichterstattung in
Deutschland: Herausforderungen und Chancen: Vol. Heft 7-8/2025 (pp. 251–258).
KoR. https://doi.org/KORKOR1476665'
bibtex: '@book{Hofmann_Sievers_Li_2025, title={ESEF-Berichterstattung in Deutschland:
Herausforderungen und Chancen}, volume={Heft 7-8/2025}, DOI={KORKOR1476665},
publisher={KoR}, author={Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn},
year={2025}, pages={251–258} }'
chicago: 'Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. ESEF-Berichterstattung
in Deutschland: Herausforderungen und Chancen. Vol. Heft 7-8/2025. KoR, 2025.
https://doi.org/KORKOR1476665.'
ieee: 'P. Hofmann, S. Sievers, and R. Li, ESEF-Berichterstattung in Deutschland:
Herausforderungen und Chancen, vol. Heft 7-8/2025. KoR, 2025, pp. 251–258.'
mla: 'Hofmann, Philipp, et al. ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen. KoR, 2025, pp. 251–58, doi:KORKOR1476665.'
short: 'P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen, KoR, 2025.'
date_created: 2026-04-08T10:01:11Z
date_updated: 2026-04-08T10:02:30Z
department:
- _id: '186'
- _id: '275'
doi: KORKOR1476665
language:
- iso: ger
page: 251-258
publication_identifier:
unknown:
- 1617-8084
publication_status: published
publisher: KoR
status: public
title: 'ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen'
type: working_paper
user_id: '115848'
volume: Heft 7-8/2025
year: '2025'
...
---
_id: '56641'
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Georg
full_name: Schneider, Georg
last_name: Schneider
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization
a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.
The Accounting Review. 2025;100(2):71-102. doi:10.2308/TAR- 2021-0477
apa: Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax
Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency
and Standards Consistency. The Accounting Review, 100(2), 71–102.
https://doi.org/10.2308/TAR-
2021-0477
bibtex: '@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer
Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards
Consistency}, volume={100}, DOI={10.2308/TAR-
2021-0477}, number={2}, journal={The Accounting Review}, author={Diller, Markus
and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025},
pages={71–102} }'
chicago: 'Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane.
“Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency
and Standards Consistency.” The Accounting Review 100, no. 2 (2025): 71–102.
https://doi.org/10.2308/TAR-
2021-0477.'
ieee: 'M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer
Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards
Consistency,” The Accounting Review, vol. 100, no. 2, pp. 71–102, 2025,
doi: 10.2308/TAR- 2021-0477.'
mla: Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real
Effects of Global Tax Transparency and Standards Consistency.” The Accounting
Review, vol. 100, no. 2, 2025, pp. 71–102, doi:10.2308/TAR- 2021-0477.
short: M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review
100 (2025) 71–102.
date_created: 2024-10-16T09:09:05Z
date_updated: 2026-04-09T07:35:36Z
department:
- _id: '187'
doi: 10.2308/TAR- 2021-0477
intvolume: ' 100'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.2308/TAR-2021-0477
oa: '1'
page: 71 - 102
publication: The Accounting Review
quality_controlled: '1'
status: public
title: Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax
Transparency and Standards Consistency
type: journal_article
user_id: '74000'
volume: 100
year: '2025'
...