---
_id: '65087'
abstract:
- lang: eng
  text: "<jats:title>Abstract</jats:title>\r\n                  <jats:p>Much research
    in XAI focuses on single, one-shot interactions, implicitly assuming that interactions
    have no past, no future, and no surroundings. Although this assumption may be
    necessary for many empirical research settings, it is overly simplifying and unrealistic.
    Whereas empirical research focuses on a world in which no social context exists,
    real applications are embedded in a temporal (past and future) and social context.
    Social science research shows that repeated interactions and secondhand knowledge
    in the social space massively affect human attitudes and behaviors. This chapter
    explains how not only repeated interactions between XAI and humans but also the
    social space and secondhand information may affect social XAI research.</jats:p>"
author:
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
- first_name: Kary
  full_name: Främling, Kary
  last_name: Främling
- first_name: Britta
  full_name: Wrede, Britta
  last_name: Wrede
- first_name: Sylvain
  full_name: Kubler, Sylvain
  last_name: Kubler
citation:
  ama: 'Thommes K, Främling K, Wrede B, Kubler S. Interaction History in Social XAI.
    In: <i>Social Explainable AI</i>. Springer Nature Singapore; 2026. doi:<a href="https://doi.org/10.1007/978-981-96-5290-7_17">10.1007/978-981-96-5290-7_17</a>'
  apa: Thommes, K., Främling, K., Wrede, B., &#38; Kubler, S. (2026). Interaction
    History in Social XAI. In <i>Social Explainable AI</i>. Springer Nature Singapore.
    <a href="https://doi.org/10.1007/978-981-96-5290-7_17">https://doi.org/10.1007/978-981-96-5290-7_17</a>
  bibtex: '@inbook{Thommes_Främling_Wrede_Kubler_2026, place={Singapore}, title={Interaction
    History in Social XAI}, DOI={<a href="https://doi.org/10.1007/978-981-96-5290-7_17">10.1007/978-981-96-5290-7_17</a>},
    booktitle={Social Explainable AI}, publisher={Springer Nature Singapore}, author={Thommes,
    Kirsten and Främling, Kary and Wrede, Britta and Kubler, Sylvain}, year={2026}
    }'
  chicago: 'Thommes, Kirsten, Kary Främling, Britta Wrede, and Sylvain Kubler. “Interaction
    History in Social XAI.” In <i>Social Explainable AI</i>. Singapore: Springer Nature
    Singapore, 2026. <a href="https://doi.org/10.1007/978-981-96-5290-7_17">https://doi.org/10.1007/978-981-96-5290-7_17</a>.'
  ieee: 'K. Thommes, K. Främling, B. Wrede, and S. Kubler, “Interaction History in
    Social XAI,” in <i>Social Explainable AI</i>, Singapore: Springer Nature Singapore,
    2026.'
  mla: Thommes, Kirsten, et al. “Interaction History in Social XAI.” <i>Social Explainable
    AI</i>, Springer Nature Singapore, 2026, doi:<a href="https://doi.org/10.1007/978-981-96-5290-7_17">10.1007/978-981-96-5290-7_17</a>.
  short: 'K. Thommes, K. Främling, B. Wrede, S. Kubler, in: Social Explainable AI,
    Springer Nature Singapore, Singapore, 2026.'
date_created: 2026-03-23T08:43:50Z
date_updated: 2026-03-23T08:44:37Z
department:
- _id: '178'
- _id: '184'
doi: 10.1007/978-981-96-5290-7_17
language:
- iso: eng
place: Singapore
project:
- _id: '125'
  name: TRR 318 - Subproject C2
- _id: '113'
  name: TRR 318 - Subproject A3
publication: Social Explainable AI
publication_identifier:
  isbn:
  - '9789819652891'
  - '9789819652907'
publication_status: published
publisher: Springer Nature Singapore
status: public
title: Interaction History in Social XAI
type: book_chapter
user_id: '72497'
year: '2026'
...
---
_id: '65089'
abstract:
- lang: eng
  text: "<jats:title>Abstract</jats:title>\r\n                  <jats:p>In the past,
    there has been much research aiming to evaluate XAI practices—that is, explanations
    that can add to a user’s understanding of “why” or “why not.” However, because
    there is such a huge amount of diversity in social contexts, optimizing for the
    mean neglects the social dimensions of to whom, what, why, when, and where explanations
    are provided. Nonetheless, these dimensions matter. We give some brief examples
    on the accuracy of the mental model (as an example for who?), on measuring explanation
    practices (as an example of what?), on human motivation (as an example of why?),
    on repeated interactions (as an example of when), and on bystander effects (as
    an example of where?). Importantly, controlling for these factors (or randomizing
    them) is as important as attempting to perform external validations.</jats:p>"
author:
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
citation:
  ama: 'Thommes K. Evaluation Principles. In: <i>Social Explainable AI</i>. Springer
    Nature Singapore; 2026. doi:<a href="https://doi.org/10.1007/978-981-96-5290-7_26">10.1007/978-981-96-5290-7_26</a>'
  apa: Thommes, K. (2026). Evaluation Principles. In <i>Social Explainable AI</i>.
    Springer Nature Singapore. <a href="https://doi.org/10.1007/978-981-96-5290-7_26">https://doi.org/10.1007/978-981-96-5290-7_26</a>
  bibtex: '@inbook{Thommes_2026, place={Singapore}, title={Evaluation Principles},
    DOI={<a href="https://doi.org/10.1007/978-981-96-5290-7_26">10.1007/978-981-96-5290-7_26</a>},
    booktitle={Social Explainable AI}, publisher={Springer Nature Singapore}, author={Thommes,
    Kirsten}, year={2026} }'
  chicago: 'Thommes, Kirsten. “Evaluation Principles.” In <i>Social Explainable AI</i>.
    Singapore: Springer Nature Singapore, 2026. <a href="https://doi.org/10.1007/978-981-96-5290-7_26">https://doi.org/10.1007/978-981-96-5290-7_26</a>.'
  ieee: 'K. Thommes, “Evaluation Principles,” in <i>Social Explainable AI</i>, Singapore:
    Springer Nature Singapore, 2026.'
  mla: Thommes, Kirsten. “Evaluation Principles.” <i>Social Explainable AI</i>, Springer
    Nature Singapore, 2026, doi:<a href="https://doi.org/10.1007/978-981-96-5290-7_26">10.1007/978-981-96-5290-7_26</a>.
  short: 'K. Thommes, in: Social Explainable AI, Springer Nature Singapore, Singapore,
    2026.'
date_created: 2026-03-23T08:47:10Z
date_updated: 2026-03-23T08:47:38Z
department:
- _id: '178'
- _id: '184'
doi: 10.1007/978-981-96-5290-7_26
language:
- iso: eng
place: Singapore
project:
- _id: '113'
  name: TRR 318 - Subproject A3
- _id: '125'
  name: TRR 318 - Subproject C2
publication: Social Explainable AI
publication_identifier:
  isbn:
  - '9789819652891'
  - '9789819652907'
publication_status: published
publisher: Springer Nature Singapore
status: public
title: Evaluation Principles
type: book_chapter
user_id: '72497'
year: '2026'
...
---
_id: '65105'
author:
- first_name: Philipp
  full_name: zur Heiden, Philipp
  id: '64394'
  last_name: zur Heiden
- first_name: Haya
  full_name: Halimeh, Haya
  id: '87673'
  last_name: Halimeh
- first_name: Philipp
  full_name: Hansmeier, Philipp
  id: '55603'
  last_name: Hansmeier
- first_name: Christian
  full_name: Vorbohle, Christian
  id: '29951'
  last_name: Vorbohle
- first_name: Maike
  full_name: Althaus, Maike
  id: '61896'
  last_name: Althaus
- first_name: Daniel
  full_name: Beverungen, Daniel
  id: '59677'
  last_name: Beverungen
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
- first_name: Oliver
  full_name: Müller, Oliver
  id: '72849'
  last_name: Müller
citation:
  ama: zur Heiden P, Halimeh H, Hansmeier P, et al. Data Spaces for Heterogeneous
    Data Ecosystems – Findings from a Design Study in the Cultural Sector. <i>Communications
    of the Association for Information Systems</i>.
  apa: zur Heiden, P., Halimeh, H., Hansmeier, P., Vorbohle, C., Althaus, M., Beverungen,
    D., Kundisch, D., &#38; Müller, O. (n.d.). Data Spaces for Heterogeneous Data
    Ecosystems – Findings from a Design Study in the Cultural Sector. <i>Communications
    of the Association for Information Systems</i>.
  bibtex: '@article{zur Heiden_Halimeh_Hansmeier_Vorbohle_Althaus_Beverungen_Kundisch_Müller,
    title={Data Spaces for Heterogeneous Data Ecosystems – Findings from a Design
    Study in the Cultural Sector}, journal={Communications of the Association for
    Information Systems}, author={zur Heiden, Philipp and Halimeh, Haya and Hansmeier,
    Philipp and Vorbohle, Christian and Althaus, Maike and Beverungen, Daniel and
    Kundisch, Dennis and Müller, Oliver} }'
  chicago: Heiden, Philipp zur, Haya Halimeh, Philipp Hansmeier, Christian Vorbohle,
    Maike Althaus, Daniel Beverungen, Dennis Kundisch, and Oliver Müller. “Data Spaces
    for Heterogeneous Data Ecosystems – Findings from a Design Study in the Cultural
    Sector.” <i>Communications of the Association for Information Systems</i>, n.d.
  ieee: P. zur Heiden <i>et al.</i>, “Data Spaces for Heterogeneous Data Ecosystems
    – Findings from a Design Study in the Cultural Sector,” <i>Communications of the
    Association for Information Systems</i>.
  mla: zur Heiden, Philipp, et al. “Data Spaces for Heterogeneous Data Ecosystems
    – Findings from a Design Study in the Cultural Sector.” <i>Communications of the
    Association for Information Systems</i>.
  short: P. zur Heiden, H. Halimeh, P. Hansmeier, C. Vorbohle, M. Althaus, D. Beverungen,
    D. Kundisch, O. Müller, Communications of the Association for Information Systems
    (n.d.).
date_created: 2026-03-24T13:31:24Z
date_updated: 2026-03-27T08:24:49Z
department:
- _id: '276'
- _id: '526'
- _id: '196'
language:
- iso: eng
project:
- _id: '160'
  name: 'DatenraumKultur: Use Case 1 - Kulturplattformen - Datenraum Kultur'
publication: Communications of the Association for Information Systems
publication_status: accepted
status: public
title: Data Spaces for Heterogeneous Data Ecosystems – Findings from a Design Study
  in the Cultural Sector
type: journal_article
user_id: '16205'
year: '2026'
...
---
_id: '65182'
abstract:
- lang: eng
  text: <jats:p>The aggregation of rating metrics in reputation systems is crucial
    for mitigating information overload by condensing customer rating distributions
    into singular valence scores. While platforms typically employ technical aggregation
    functions, such as the arithmetic mean to capture product quality, it remains
    unclear whether these functions align with customers' innate aggregation patterns.
    To address this knowledge gap, we designed a controlled economic decision experiment
    to elicit customers' aggregation principles by analyzing their product ranking
    decisions and contrasting these with various reference functions. Our findings
    indicate that, on average, customers aggregate rating information in accordance
    with the arithmetic mean. However, a granular analysis at the individual level
    reveals significant heterogeneity in aggregation behavior, with a substantial
    cluster exhibiting binary patterns that focus equally on negative (1-2 star) and
    positive (4-5 star) ratings. Additional clusters concentrate on negative feedback,
    particularly 1-star ratings or 1-2 star ratings collectively. Notably, these inherent
    aggregation patterns exhibit stability across variations in numerical information
    presentation and are not significantly influenced by individual characteristics,
    such as online shopping experience, risk attitudes, or demographics. These findings
    suggest that while the arithmetic mean captures average consumer behavior, platforms
    could benefit from offering customizable aggregation options to better cater to
    diverse user preferences for processing rating distributions. By doing so, platforms
    can enhance the effectiveness of their reputation systems and improve the overall
    quality of decision-making for consumers.</jats:p>
author:
- first_name: Dirk
  full_name: van Straaten, Dirk
  id: '10311'
  last_name: van Straaten
- first_name: Behnud
  full_name: Mir Djawadi, Behnud
  id: '26032'
  last_name: Mir Djawadi
  orcid: 0000-0002-6271-5912
- first_name: Vitalik
  full_name: Melnikov, Vitalik
  id: '58747'
  last_name: Melnikov
- first_name: Eyke
  full_name: Hüllermeier, Eyke
  id: '48129'
  last_name: Hüllermeier
- first_name: René
  full_name: Fahr, René
  id: '111'
  last_name: Fahr
citation:
  ama: van Straaten D, Mir Djawadi B, Melnikov V, Hüllermeier E, Fahr R. Aggregation
    Processes in Customer Rating Systems - Insights from an Economic Decision Experiment.
    <i>SSRN Electronic Journal</i>. Published online 2026. doi:<a href="http://dx.doi.org/10.2139/ssrn.6201258">http://dx.doi.org/10.2139/ssrn.6201258</a>
  apa: van Straaten, D., Mir Djawadi, B., Melnikov, V., Hüllermeier, E., &#38; Fahr,
    R. (2026). Aggregation Processes in Customer Rating Systems - Insights from an
    Economic Decision Experiment. <i>SSRN Electronic Journal</i>. <a href="http://dx.doi.org/10.2139/ssrn.6201258">http://dx.doi.org/10.2139/ssrn.6201258</a>
  bibtex: '@article{van Straaten_Mir Djawadi_Melnikov_Hüllermeier_Fahr_2026, title={Aggregation
    Processes in Customer Rating Systems - Insights from an Economic Decision Experiment},
    DOI={<a href="http://dx.doi.org/10.2139/ssrn.6201258">http://dx.doi.org/10.2139/ssrn.6201258</a>},
    journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={van Straaten,
    Dirk and Mir Djawadi, Behnud and Melnikov, Vitalik and Hüllermeier, Eyke and Fahr,
    René}, year={2026} }'
  chicago: Straaten, Dirk van, Behnud Mir Djawadi, Vitalik Melnikov, Eyke Hüllermeier,
    and René Fahr. “Aggregation Processes in Customer Rating Systems - Insights from
    an Economic Decision Experiment.” <i>SSRN Electronic Journal</i>, 2026. <a href="http://dx.doi.org/10.2139/ssrn.6201258">http://dx.doi.org/10.2139/ssrn.6201258</a>.
  ieee: 'D. van Straaten, B. Mir Djawadi, V. Melnikov, E. Hüllermeier, and R. Fahr,
    “Aggregation Processes in Customer Rating Systems - Insights from an Economic
    Decision Experiment,” <i>SSRN Electronic Journal</i>, 2026, doi: <a href="http://dx.doi.org/10.2139/ssrn.6201258">http://dx.doi.org/10.2139/ssrn.6201258</a>.'
  mla: van Straaten, Dirk, et al. “Aggregation Processes in Customer Rating Systems
    - Insights from an Economic Decision Experiment.” <i>SSRN Electronic Journal</i>,
    Elsevier BV, 2026, doi:<a href="http://dx.doi.org/10.2139/ssrn.6201258">http://dx.doi.org/10.2139/ssrn.6201258</a>.
  short: D. van Straaten, B. Mir Djawadi, V. Melnikov, E. Hüllermeier, R. Fahr, SSRN
    Electronic Journal (2026).
date_created: 2026-03-27T16:21:55Z
date_updated: 2026-03-27T21:55:03Z
department:
- _id: '179'
doi: http://dx.doi.org/10.2139/ssrn.6201258
language:
- iso: eng
publication: SSRN Electronic Journal
publication_status: published
publisher: Elsevier BV
status: public
title: Aggregation Processes in Customer Rating Systems - Insights from an Economic
  Decision Experiment
type: journal_article
user_id: '26032'
year: '2026'
...
---
_id: '65181'
abstract:
- lang: eng
  text: <jats:p>In many Western societies, mass immigration has been one of the most
    divisive policy issues in recent years. Seemingly moderate inflows of migrants
    can have substantial demographic consequences in the long run, due to (1) higher
    fertility of the migrant population, (2) its younger age distribution, and (3)
    the possibility of family reunification. Yet, demography hardly appears in the
    policy debate, even in media outlets that are critical of mass immigration. This
    may indicate that the mechanics of population dynamics are not widely understood.
    We design a laboratory experiment in which we confront subjects with 30 different
    migration scenarios. Subjects have to decide when to stop a given inflow of migrants
    to achieve a target share of migrants after 60 years. In line with all our pre-registered
    hypotheses, in scenarios that contain elements of usual mass immigration the growth
    of the migrant population is systematically underestimated. This bias is even
    stronger in scenarios that closely resemble the German situation since the opening
    of the borders during the 2015 refugee crisis.</jats:p>
author:
- first_name: Klaus
  full_name: Abbink, Klaus
  last_name: Abbink
- first_name: Behnud
  full_name: Mir Djawadi, Behnud
  id: '26032'
  last_name: Mir Djawadi
  orcid: 0000-0002-6271-5912
citation:
  ama: 'Abbink K, Mir Djawadi B. Migration and Long-Term Demographic Change: Can We
    Control the Numbers? <i>SSRN Electronic Journal</i>. Published online 2026. doi:<a
    href="http://dx.doi.org/10.2139/ssrn.6343618">http://dx.doi.org/10.2139/ssrn.6343618</a>'
  apa: 'Abbink, K., &#38; Mir Djawadi, B. (2026). Migration and Long-Term Demographic
    Change: Can We Control the Numbers? <i>SSRN Electronic Journal</i>. <a href="http://dx.doi.org/10.2139/ssrn.6343618">http://dx.doi.org/10.2139/ssrn.6343618</a>'
  bibtex: '@article{Abbink_Mir Djawadi_2026, title={Migration and Long-Term Demographic
    Change: Can We Control the Numbers?}, DOI={<a href="http://dx.doi.org/10.2139/ssrn.6343618">http://dx.doi.org/10.2139/ssrn.6343618</a>},
    journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Abbink, Klaus
    and Mir Djawadi, Behnud}, year={2026} }'
  chicago: 'Abbink, Klaus, and Behnud Mir Djawadi. “Migration and Long-Term Demographic
    Change: Can We Control the Numbers?” <i>SSRN Electronic Journal</i>, 2026. <a
    href="http://dx.doi.org/10.2139/ssrn.6343618">http://dx.doi.org/10.2139/ssrn.6343618</a>.'
  ieee: 'K. Abbink and B. Mir Djawadi, “Migration and Long-Term Demographic Change:
    Can We Control the Numbers?,” <i>SSRN Electronic Journal</i>, 2026, doi: <a href="http://dx.doi.org/10.2139/ssrn.6343618">http://dx.doi.org/10.2139/ssrn.6343618</a>.'
  mla: 'Abbink, Klaus, and Behnud Mir Djawadi. “Migration and Long-Term Demographic
    Change: Can We Control the Numbers?” <i>SSRN Electronic Journal</i>, Elsevier
    BV, 2026, doi:<a href="http://dx.doi.org/10.2139/ssrn.6343618">http://dx.doi.org/10.2139/ssrn.6343618</a>.'
  short: K. Abbink, B. Mir Djawadi, SSRN Electronic Journal (2026).
date_created: 2026-03-27T16:21:06Z
date_updated: 2026-03-27T21:39:58Z
department:
- _id: '179'
doi: http://dx.doi.org/10.2139/ssrn.6343618
language:
- iso: eng
publication: SSRN Electronic Journal
publication_status: published
publisher: Elsevier BV
status: public
title: 'Migration and Long-Term Demographic Change: Can We Control the Numbers?'
type: journal_article
user_id: '26032'
year: '2026'
...
---
_id: '63910'
author:
- first_name: Behnud
  full_name: Mir Djawadi, Behnud
  id: '26032'
  last_name: Mir Djawadi
  orcid: 0000-0002-6271-5912
citation:
  ama: Mir Djawadi B. Dishonesty of Parents and Children – Evidence from a Field Experiment.
    <i>SSRN Electronic Journal</i>. Published online 2026. doi:<a href="http://dx.doi.org/10.2139/ssrn.6121987">http://dx.doi.org/10.2139/ssrn.6121987</a>
  apa: Mir Djawadi, B. (2026). Dishonesty of Parents and Children – Evidence from
    a Field Experiment. <i>SSRN Electronic Journal</i>. <a href="http://dx.doi.org/10.2139/ssrn.6121987">http://dx.doi.org/10.2139/ssrn.6121987</a>
  bibtex: '@article{Mir Djawadi_2026, title={Dishonesty of Parents and Children –
    Evidence from a Field Experiment}, DOI={<a href="http://dx.doi.org/10.2139/ssrn.6121987">http://dx.doi.org/10.2139/ssrn.6121987</a>},
    journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Mir Djawadi,
    Behnud}, year={2026} }'
  chicago: Mir Djawadi, Behnud. “Dishonesty of Parents and Children – Evidence from
    a Field Experiment.” <i>SSRN Electronic Journal</i>, 2026. <a href="http://dx.doi.org/10.2139/ssrn.6121987">http://dx.doi.org/10.2139/ssrn.6121987</a>.
  ieee: 'B. Mir Djawadi, “Dishonesty of Parents and Children – Evidence from a Field
    Experiment,” <i>SSRN Electronic Journal</i>, 2026, doi: <a href="http://dx.doi.org/10.2139/ssrn.6121987">http://dx.doi.org/10.2139/ssrn.6121987</a>.'
  mla: Mir Djawadi, Behnud. “Dishonesty of Parents and Children – Evidence from a
    Field Experiment.” <i>SSRN Electronic Journal</i>, Elsevier BV, 2026, doi:<a href="http://dx.doi.org/10.2139/ssrn.6121987">http://dx.doi.org/10.2139/ssrn.6121987</a>.
  short: B. Mir Djawadi, SSRN Electronic Journal (2026).
date_created: 2026-02-06T13:53:22Z
date_updated: 2026-03-27T21:43:56Z
department:
- _id: '179'
doi: http://dx.doi.org/10.2139/ssrn.6121987
language:
- iso: eng
publication: SSRN Electronic Journal
publication_status: published
publisher: Elsevier BV
status: public
title: Dishonesty of Parents and Children – Evidence from a Field Experiment
type: journal_article
user_id: '26032'
year: '2026'
...
---
_id: '65311'
abstract:
- lang: eng
  text: Information Systems (IS) is rooted in systems theory. Systems theory offers
    powerful concepts to address challenges of growing system complexity and non-systemic
    design approaches in information systems. Despite its systemic origins, systems
    theory remains a peripheral topic in IS. The study addresses this gap by introducing
    a comprehensive framework of 52 systems-theoretical concepts to guide the design
    of complex IS artifacts. We synthesize scattered systems knowledge from diverse
    disciplines to provide a unified level of abstraction for complex information
    system design. We apply the framework to a use case of business reputation systems
    to show how the systems lens informs the design of a novel, complex information
    system. We make three key contributions to the literature. First, the framework
    provides a common ground for interdisciplinary research in information system
    design. Second, it offers a unified level of abstraction grounded in systems theory
    that serves as a coherent basis for artifact design. Third, it demonstrates the
    potential of systems theory as a foundational justificatory knowledge base. Furthermore,
    we provide guidance on applying the framework across multiple modes of reasoning,
    alongside further application guidelines. The study thus serves as a bridge between
    the body of systems knowledge and contextual design in IS.
alternative_title:
- Design Your System
article_type: review
author:
- first_name: Ulvi
  full_name: Ibrahimli, Ulvi
  last_name: Ibrahimli
- first_name: Simon
  full_name: Hemmrich, Simon
  last_name: Hemmrich
- first_name: Axel
  full_name: Winkelmann, Axel
  last_name: Winkelmann
citation:
  ama: 'Ibrahimli U, Hemmrich S, Winkelmann A. Bridging Systems Theory and Information
    Systems: A Framework for Designing Complex Information Systems. <i>Communication
    of the Association for Information Systems</i>. Published online 2026. doi:<a
    href="https://aisel.aisnet.org/cais/vol58/iss1/37/">https://aisel.aisnet.org/cais/vol58/iss1/37/</a>'
  apa: 'Ibrahimli, U., Hemmrich, S., &#38; Winkelmann, A. (2026). Bridging Systems
    Theory and Information Systems: A Framework for Designing Complex Information
    Systems. <i>Communication of the Association for Information Systems</i>. <a href="https://aisel.aisnet.org/cais/vol58/iss1/37/">https://aisel.aisnet.org/cais/vol58/iss1/37/</a>'
  bibtex: '@article{Ibrahimli_Hemmrich_Winkelmann_2026, title={Bridging Systems Theory
    and Information Systems: A Framework for Designing Complex Information Systems},
    DOI={<a href="https://aisel.aisnet.org/cais/vol58/iss1/37/">https://aisel.aisnet.org/cais/vol58/iss1/37/</a>},
    journal={Communication of the Association for Information Systems}, publisher={AIS},
    author={Ibrahimli, Ulvi and Hemmrich, Simon and Winkelmann, Axel}, year={2026}
    }'
  chicago: 'Ibrahimli, Ulvi, Simon Hemmrich, and Axel Winkelmann. “Bridging Systems
    Theory and Information Systems: A Framework for Designing Complex Information
    Systems.” <i>Communication of the Association for Information Systems</i>, 2026.
    <a href="https://aisel.aisnet.org/cais/vol58/iss1/37/">https://aisel.aisnet.org/cais/vol58/iss1/37/</a>.'
  ieee: 'U. Ibrahimli, S. Hemmrich, and A. Winkelmann, “Bridging Systems Theory and
    Information Systems: A Framework for Designing Complex Information Systems,” <i>Communication
    of the Association for Information Systems</i>, 2026, doi: <a href="https://aisel.aisnet.org/cais/vol58/iss1/37/">https://aisel.aisnet.org/cais/vol58/iss1/37/</a>.'
  mla: 'Ibrahimli, Ulvi, et al. “Bridging Systems Theory and Information Systems:
    A Framework for Designing Complex Information Systems.” <i>Communication of the
    Association for Information Systems</i>, AIS, 2026, doi:<a href="https://aisel.aisnet.org/cais/vol58/iss1/37/">https://aisel.aisnet.org/cais/vol58/iss1/37/</a>.'
  short: U. Ibrahimli, S. Hemmrich, A. Winkelmann, Communication of the Association
    for Information Systems (2026).
date_created: 2026-04-02T04:19:09Z
date_updated: 2026-04-02T04:32:05Z
department:
- _id: '195'
doi: https://aisel.aisnet.org/cais/vol58/iss1/37/
extern: '1'
external_id:
  unknown:
  - https://aisel.aisnet.org/cais/vol58/iss1/37/
jel:
- D83
- L14
- D83
- O33
- C63
- P
keyword:
- Information Systems Research
- Systems Theory
- System Complexity
- System Design
- Design Science
language:
- iso: eng
publication: Communication of the Association for Information Systems
publication_identifier:
  unknown:
  - 1529-3181
publication_status: published
publisher: AIS
quality_controlled: '1'
status: public
title: 'Bridging Systems Theory and Information Systems: A Framework for Designing
  Complex Information Systems'
type: journal_article
user_id: '83557'
year: '2026'
...
---
_id: '65310'
abstract:
- lang: eng
  text: "Trust between client and consultant is perhaps the most important asset in
    con-sulting, as this is a highly intangible knowledge-intensive business that
    concerns is-sues of outstanding strategic and operational importance for the customers.
    Cli-ents who have not worked with a particular consultancy face considerable risk
    when they place an order while lacking reliable information about the service
    quality they can expect. There is a strong link between trust and reputation,
    as the positive reputation of a consultancy can act as a substitute for a new
    client’s missing individual experience with the provider, fostering trust in the
    service quali-ty. Thus, creating, maintaining, and demonstrating a good reputation
    is of signifi-cant importance for consultancies in a very competitive industry.\r\nTo
    facilitate trustworthy signals, we design and implement a novel reputation mechanism
    that carries a monetary weight stored on a blockchain network as an immutable,
    decentralized, and transparent ledger. Based on an implementation in the Ethereum
    network and subsequent evaluation, we conclude that the reputation mechanism can
    contribute to leveling information asymmetry and reducing risk while increasing
    reputation and trust. The mechanism lends itself to being used in other business-to-business
    scenarios that suffer from similar information asymmetries."
author:
- first_name: Simon
  full_name: Hemmrich, Simon
  id: '83557'
  last_name: Hemmrich
- first_name: Volker
  full_name: Nissen, Volker
  last_name: Nissen
citation:
  ama: 'Hemmrich S, Nissen V. A blockchain-based reputation system for consulting.
    In: Nissen V, ed. <i> Advanced Studies in Consulting Research and Digitalization
    – A Scientific Update on the Digital Transformation of the Consulting Industry.
    Springer.</i> ; 2026.'
  apa: Hemmrich, S., &#38; Nissen, V. (2026). A blockchain-based reputation system
    for consulting. In V. Nissen (Ed.), <i> Advanced Studies in Consulting Research
    and Digitalization – A Scientific Update on the Digital Transformation of the
    Consulting Industry. Springer.</i>
  bibtex: '@inbook{Hemmrich_Nissen_2026, title={A blockchain-based reputation system
    for consulting}, booktitle={ Advanced Studies in Consulting Research and Digitalization
    – A Scientific Update on the Digital Transformation of the Consulting Industry.
    Springer.}, author={Hemmrich, Simon and Nissen, Volker}, editor={Nissen, Volker},
    year={2026} }'
  chicago: Hemmrich, Simon, and Volker Nissen. “A Blockchain-Based Reputation System
    for Consulting.” In <i> Advanced Studies in Consulting Research and Digitalization
    – A Scientific Update on the Digital Transformation of the Consulting Industry.
    Springer.</i>, edited by Volker Nissen, 2026.
  ieee: S. Hemmrich and V. Nissen, “A blockchain-based reputation system for consulting,”
    in <i> Advanced Studies in Consulting Research and Digitalization – A Scientific
    Update on the Digital Transformation of the Consulting Industry. Springer.</i>,
    V. Nissen, Ed. 2026.
  mla: Hemmrich, Simon, and Volker Nissen. “A Blockchain-Based Reputation System for
    Consulting.” <i> Advanced Studies in Consulting Research and Digitalization –
    A Scientific Update on the Digital Transformation of the Consulting Industry.
    Springer.</i>, edited by Volker Nissen, 2026.
  short: 'S. Hemmrich, V. Nissen, in: V. Nissen (Ed.),  Advanced Studies in Consulting
    Research and Digitalization – A Scientific Update on the Digital Transformation
    of the Consulting Industry. Springer., 2026.'
date_created: 2026-04-02T04:06:47Z
date_updated: 2026-04-02T04:32:01Z
department:
- _id: '195'
editor:
- first_name: Volker
  full_name: Nissen, Volker
  last_name: Nissen
extern: '1'
keyword:
- Reputation Systems
- Consulting
- Design Science Invention
- Incentive
- Blockchain
- Monetary ratings
- building trust
- reduce information asymmetry consulting
- B2B reputation system
- consulting risk reduction
- supplier evaluation system
language:
- iso: eng
publication: ' Advanced Studies in Consulting Research and Digitalization – A Scientific
  Update on the Digital Transformation of the Consulting Industry. Springer.'
publication_identifier:
  unknown:
  - 978-3032173836
publication_status: published
quality_controlled: '1'
status: public
title: A blockchain-based reputation system for consulting
type: book_chapter
user_id: '83557'
year: '2026'
...
---
_id: '65313'
author:
- first_name: Ulvi
  full_name: Ibrahimli, Ulvi
  last_name: Ibrahimli
- first_name: Simon
  full_name: Hemmrich, Simon
  last_name: Hemmrich
- first_name: Axel
  full_name: Winkelmann, Axel
  last_name: Winkelmann
citation:
  ama: 'Ibrahimli U, Hemmrich S, Winkelmann A. Reputation as a Sociotechnical Design
    Problem: A Social Systems Theory Lens for Business Reputation Systems. In: ; 2026.'
  apa: 'Ibrahimli, U., Hemmrich, S., &#38; Winkelmann, A. (2026). <i>Reputation as
    a Sociotechnical Design Problem: A Social Systems Theory Lens for Business Reputation
    Systems</i>. DESRIST 2026 (The 21st International Conference on Design Science
    Research in Information Systems and Technology), Münster.'
  bibtex: '@inproceedings{Ibrahimli_Hemmrich_Winkelmann_2026, place={Münster}, title={Reputation
    as a Sociotechnical Design Problem: A Social Systems Theory Lens for Business
    Reputation Systems}, author={Ibrahimli, Ulvi and Hemmrich, Simon and Winkelmann,
    Axel}, year={2026} }'
  chicago: 'Ibrahimli, Ulvi, Simon Hemmrich, and Axel Winkelmann. “Reputation as a
    Sociotechnical Design Problem: A Social Systems Theory Lens for Business Reputation
    Systems.” Münster, 2026.'
  ieee: 'U. Ibrahimli, S. Hemmrich, and A. Winkelmann, “Reputation as a Sociotechnical
    Design Problem: A Social Systems Theory Lens for Business Reputation Systems,”
    presented at the DESRIST 2026 (The 21st International Conference on Design Science
    Research in Information Systems and Technology), Münster, 2026.'
  mla: 'Ibrahimli, Ulvi, et al. <i>Reputation as a Sociotechnical Design Problem:
    A Social Systems Theory Lens for Business Reputation Systems</i>. 2026.'
  short: 'U. Ibrahimli, S. Hemmrich, A. Winkelmann, in: Münster, 2026.'
conference:
  end_date: 2026-06-10
  location: Münster
  name: DESRIST 2026 (The 21st International Conference on Design Science Research
    in Information Systems and Technology)
  start_date: 2026-06-08
date_created: 2026-04-02T04:30:11Z
date_updated: 2026-04-02T04:32:08Z
department:
- _id: '195'
language:
- iso: eng
place: Münster
quality_controlled: '1'
status: public
title: 'Reputation as a Sociotechnical Design Problem: A Social Systems Theory Lens
  for Business Reputation Systems'
type: conference
user_id: '83557'
year: '2026'
...
---
_id: '63577'
author:
- first_name: Eva
  full_name: Eberhartinger, Eva
  last_name: Eberhartinger
- first_name: Raffael
  full_name: Speitmann, Raffael
  last_name: Speitmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Eberhartinger E, Speitmann R, Sureth-Sloane C. Banks’ tax disclosure, financial
    secrecy, and tax haven heterogeneity. <i>Journal of International Accounting,
    Auditing and Taxation (JIAAT)</i>. 2026;60. doi:<a href="https://doi.org/10.1016/j.intaccaudtax.2026.100759">10.1016/j.intaccaudtax.2026.100759</a>
  apa: Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2026). Banks’ tax
    disclosure, financial secrecy, and tax haven heterogeneity. <i>Journal of International
    Accounting, Auditing and Taxation (JIAAT)</i>, <i>60</i>. <a href="https://doi.org/10.1016/j.intaccaudtax.2026.100759">https://doi.org/10.1016/j.intaccaudtax.2026.100759</a>
  bibtex: '@article{Eberhartinger_Speitmann_Sureth-Sloane_2026, title={Banks’ tax
    disclosure, financial secrecy, and tax haven heterogeneity}, volume={60}, DOI={<a
    href="https://doi.org/10.1016/j.intaccaudtax.2026.100759">10.1016/j.intaccaudtax.2026.100759</a>},
    journal={Journal of International Accounting, Auditing and Taxation (JIAAT)},
    author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2026}
    }'
  chicago: Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. “Banks’
    Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity.” <i>Journal of
    International Accounting, Auditing and Taxation (JIAAT)</i> 60 (2026). <a href="https://doi.org/10.1016/j.intaccaudtax.2026.100759">https://doi.org/10.1016/j.intaccaudtax.2026.100759</a>.
  ieee: 'E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, “Banks’ tax disclosure,
    financial secrecy, and tax haven heterogeneity,” <i>Journal of International Accounting,
    Auditing and Taxation (JIAAT)</i>, vol. 60, 2026, doi: <a href="https://doi.org/10.1016/j.intaccaudtax.2026.100759">10.1016/j.intaccaudtax.2026.100759</a>.'
  mla: Eberhartinger, Eva, et al. “Banks’ Tax Disclosure, Financial Secrecy, and Tax
    Haven Heterogeneity.” <i>Journal of International Accounting, Auditing and Taxation
    (JIAAT)</i>, vol. 60, 2026, doi:<a href="https://doi.org/10.1016/j.intaccaudtax.2026.100759">10.1016/j.intaccaudtax.2026.100759</a>.
  short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Journal of International
    Accounting, Auditing and Taxation (JIAAT) 60 (2026).
date_created: 2026-01-13T08:35:28Z
date_updated: 2026-04-09T07:24:33Z
department:
- _id: '187'
doi: 10.1016/j.intaccaudtax.2026.100759
intvolume: '        60'
language:
- iso: eng
publication: Journal of International Accounting, Auditing and Taxation (JIAAT)
publication_status: published
quality_controlled: '1'
status: public
title: Banks' tax disclosure, financial secrecy, and tax haven heterogeneity
type: journal_article
user_id: '74000'
volume: 60
year: '2026'
...
---
_id: '56815'
abstract:
- lang: eng
  text: This study investigates the determinants of tax complexity in Indonesia, focusing
    on the perspectives of tax officers and firms, and thus provides a case study
    relevant to developing countries. Understanding tax complexity in this context
    is crucial as developing nations frequently encounter legislative, fiscal, and
    administrative challenges that exacerbate their tax complexity. Complexity can
    hinder investment, impair tax revenue collection, and impede economic development.
    The authors adapt a global survey instrument to the Indonesian context and collect
    responses from Indonesian tax officers and firms. Transfer pricing is perceived
    as the most complex tax regulation which is consistent with cross-country studies.
    However, in contrast to the global findings, statutory tax rates and taxes on
    dividends rank second and third in Indonesia. While Indonesian tax officers emphasize
    the complexity of transfer pricing regulations, firms are more concerned about
    the complexity of tax procedures, especially tax guidance and tax audits. Furthermore,
    comparative analyses show that tax officers perceive tax regulations as being
    more complex than tax procedures. In contrast, firms perceive the opposite, particularly
    for tax audits. The findings offer a nuanced picture of tax complexity in a developing
    country and provide guidance for tax reforms in Indonesia. They also serve as
    a commencement for further analyses of developing countries.
author:
- first_name: Adrian
  full_name: Schipp, Adrian
  id: '44288'
  last_name: Schipp
- first_name: Fernando
  full_name: Siahaan, Fernando
  last_name: Siahaan
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Schipp A, Siahaan F, Sureth-Sloane C. Determinants of Tax Complexity: Evidence
    from a Developing Country. <i>Intertax</i>. 2026;54(2):102-122. doi:<a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>'
  apa: 'Schipp, A., Siahaan, F., &#38; Sureth-Sloane, C. (2026). Determinants of Tax
    Complexity: Evidence from a Developing Country. <i>Intertax</i>, <i>54</i>(2),
    102–122. <a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>'
  bibtex: '@article{Schipp_Siahaan_Sureth-Sloane_2026, title={Determinants of Tax
    Complexity: Evidence from a Developing Country}, volume={54}, DOI={<a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>},
    number={2}, journal={Intertax}, author={Schipp, Adrian and Siahaan, Fernando and
    Sureth-Sloane, Caren}, year={2026}, pages={102–122} }'
  chicago: 'Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. “Determinants
    of Tax Complexity: Evidence from a Developing Country.” <i>Intertax</i> 54, no.
    2 (2026): 102–22. <a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>.'
  ieee: 'A. Schipp, F. Siahaan, and C. Sureth-Sloane, “Determinants of Tax Complexity:
    Evidence from a Developing Country,” <i>Intertax</i>, vol. 54, no. 2, pp. 102–122,
    2026, doi: <a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>.'
  mla: 'Schipp, Adrian, et al. “Determinants of Tax Complexity: Evidence from a Developing
    Country.” <i>Intertax</i>, vol. 54, no. 2, 2026, pp. 102–22, doi:<a href="http://dx.doi.org/10.2139/ssrn.4924632">http://dx.doi.org/10.2139/ssrn.4924632</a>.'
  short: A. Schipp, F. Siahaan, C. Sureth-Sloane, Intertax 54 (2026) 102–122.
date_created: 2024-10-30T07:25:39Z
date_updated: 2026-04-09T07:24:54Z
department:
- _id: '187'
doi: http://dx.doi.org/10.2139/ssrn.4924632
intvolume: '        54'
issue: '2'
language:
- iso: eng
main_file_link:
- url: https://kluwerlawonline.com/journalarticle/Intertax/54.2/TAXI2026020
page: 102-122
publication: Intertax
publication_status: published
quality_controlled: '1'
status: public
title: 'Determinants of Tax Complexity: Evidence from a Developing Country'
type: journal_article
user_id: '74000'
volume: 54
year: '2026'
...
---
_id: '65400'
author:
- first_name: Hannah Sabrina
  full_name: Sloane, Hannah Sabrina
  id: '48206'
  last_name: Sloane
citation:
  ama: 'Sloane HS. Early career researchers’ identity constructions in crisis. In:
    ; 2026.'
  apa: Sloane, H. S. (2026). <i>Early career researchers’ identity constructions in
    crisis</i>. EARLI SIG4 &#38; SIG11 Conference 2026, Helsinki.
  bibtex: '@inproceedings{Sloane_2026, title={Early career researchers’ identity constructions
    in crisis}, author={Sloane, Hannah Sabrina}, year={2026} }'
  chicago: Sloane, Hannah Sabrina. “Early Career Researchers’ Identity Constructions
    in Crisis,” 2026.
  ieee: H. S. Sloane, “Early career researchers’ identity constructions in crisis,”
    presented at the EARLI SIG4 &#38; SIG11 Conference 2026, Helsinki, 2026.
  mla: Sloane, Hannah Sabrina. <i>Early Career Researchers’ Identity Constructions
    in Crisis</i>. 2026.
  short: 'H.S. Sloane, in: 2026.'
conference:
  end_date: 2026-06-12
  location: Helsinki
  name: EARLI SIG4 & SIG11 Conference 2026
  start_date: 2026-06-11
date_created: 2026-04-13T07:46:40Z
date_updated: 2026-04-13T07:47:17Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Early career researchers' identity constructions in crisis
type: conference_abstract
user_id: '48206'
year: '2026'
...
---
_id: '65449'
alternative_title:
- Symposium
author:
- first_name: Desiree
  full_name: Daniel-Söltenfuß, Desiree
  id: '10186'
  last_name: Daniel-Söltenfuß
- first_name: H.-Hugo
  full_name: Kremer, H.-Hugo
  last_name: Kremer
- first_name: Marie-Ann
  full_name: Kückmann, Marie-Ann
  last_name: Kückmann
citation:
  ama: 'Daniel-Söltenfuß D, Kremer H-H, Kückmann M-A. (Berufs-)Bildung im Wandel der
    Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre Konsequenzen
    für das (Berufs-)Bildungssystem. In: ; 2026.'
  apa: Daniel-Söltenfuß, D., Kremer, H.-H., &#38; Kückmann, M.-A. (2026). <i>(Berufs-)Bildung
    im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und
    ihre Konsequenzen für das (Berufs-)Bildungssystem</i>. DGfE-Kongress “Brüche,”
    München.
  bibtex: '@inproceedings{Daniel-Söltenfuß_Kremer_Kückmann_2026, title={(Berufs-)Bildung
    im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und
    ihre Konsequenzen für das (Berufs-)Bildungssystem}, author={Daniel-Söltenfuß,
    Desiree and Kremer, H.-Hugo and Kückmann, Marie-Ann}, year={2026} }'
  chicago: Daniel-Söltenfuß, Desiree, H.-Hugo Kremer, and Marie-Ann Kückmann. “(Berufs-)Bildung
    Im Wandel Der Gesellschaft. Brüche Und Kontinuität in Veränderungsprozessen Und
    Ihre Konsequenzen Für Das (Berufs-)Bildungssystem,” 2026.
  ieee: D. Daniel-Söltenfuß, H.-H. Kremer, and M.-A. Kückmann, “(Berufs-)Bildung im
    Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen und ihre
    Konsequenzen für das (Berufs-)Bildungssystem,” presented at the DGfE-Kongress
    “Brüche,” München, 2026.
  mla: Daniel-Söltenfuß, Desiree, et al. <i>(Berufs-)Bildung Im Wandel Der Gesellschaft.
    Brüche Und Kontinuität in Veränderungsprozessen Und Ihre Konsequenzen Für Das
    (Berufs-)Bildungssystem</i>. 2026.
  short: 'D. Daniel-Söltenfuß, H.-H. Kremer, M.-A. Kückmann, in: 2026.'
conference:
  end_date: 2026-03-25
  location: München
  name: DGfE-Kongress "Brüche"
  start_date: 2026-03-23
date_created: 2026-04-15T12:21:19Z
date_updated: 2026-04-15T12:21:25Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: (Berufs-)Bildung im Wandel der Gesellschaft. Brüche und Kontinuität in Veränderungsprozessen
  und ihre Konsequenzen für das (Berufs-)Bildungssystem
type: conference_abstract
user_id: '10186'
year: '2026'
...
---
_id: '65450'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
- first_name: Desiree
  full_name: Daniel-Söltenfuß, Desiree
  id: '10186'
  last_name: Daniel-Söltenfuß
- first_name: Marie-Ann
  full_name: Kückmann, Marie-Ann
  id: '25394'
  last_name: Kückmann
citation:
  ama: 'Breuing F, Daniel-Söltenfuß D, Kückmann M-A. Umgang mit (Um-)Brüchen – ein
    Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen Bildungspersonals.
    In: ; 2026.'
  apa: Breuing, F., Daniel-Söltenfuß, D., &#38; Kückmann, M.-A. (2026). <i>Umgang
    mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus
    Sicht des beruflichen Bildungspersonals</i>. DGfE-Kongress “Brüche,” München.
  bibtex: '@inproceedings{Breuing_Daniel-Söltenfuß_Kückmann_2026, title={Umgang mit
    (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht
    des beruflichen Bildungspersonals}, author={Breuing, Friederike and Daniel-Söltenfuß,
    Desiree and Kückmann, Marie-Ann}, year={2026} }'
  chicago: Breuing, Friederike, Desiree Daniel-Söltenfuß, and Marie-Ann Kückmann.
    “Umgang Mit (Um-)Brüchen – Ein Normalzustand? Gestaltung von Innovationsprozessen
    Aus Sicht Des Beruflichen Bildungspersonals,” 2026.
  ieee: F. Breuing, D. Daniel-Söltenfuß, and M.-A. Kückmann, “Umgang mit (Um-)Brüchen
    – ein Normalzustand? Gestaltung von Innovationsprozessen aus Sicht des beruflichen
    Bildungspersonals,” presented at the DGfE-Kongress “Brüche,” München, 2026.
  mla: Breuing, Friederike, et al. <i>Umgang Mit (Um-)Brüchen – Ein Normalzustand?
    Gestaltung von Innovationsprozessen Aus Sicht Des Beruflichen Bildungspersonals</i>.
    2026.
  short: 'F. Breuing, D. Daniel-Söltenfuß, M.-A. Kückmann, in: 2026.'
conference:
  end_date: 2026-03-25
  location: München
  name: DGfE-Kongress "Brüche"
  start_date: 2026-03-23
date_created: 2026-04-15T12:23:56Z
date_updated: 2026-04-15T18:24:40Z
department:
- _id: '208'
language:
- iso: eng
status: public
title: Umgang mit (Um-)Brüchen – ein Normalzustand? Gestaltung von Innovationsprozessen
  aus Sicht des beruflichen Bildungspersonals
type: conference
user_id: '45696'
year: '2026'
...
---
_id: '63100'
author:
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
- first_name: Alexander
  full_name: Wilms, Alexander
  last_name: Wilms
citation:
  ama: 'Kundisch D, Wilms A. From mismatch to synergy: how new ventures and family-owned
    firms navigate cooperation. <i>Journal of Small Business and Enterprise Development</i>.
    2026;33(1):49-71. doi:<a href="https://doi.org/10.1108/JSBED-07-2025-0474">10.1108/JSBED-07-2025-0474</a>'
  apa: 'Kundisch, D., &#38; Wilms, A. (2026). From mismatch to synergy: how new ventures
    and family-owned firms navigate cooperation. <i>Journal of Small Business and
    Enterprise Development</i>, <i>33</i>(1), 49–71. <a href="https://doi.org/10.1108/JSBED-07-2025-0474">https://doi.org/10.1108/JSBED-07-2025-0474</a>'
  bibtex: '@article{Kundisch_Wilms_2026, title={From mismatch to synergy: how new
    ventures and family-owned firms navigate cooperation}, volume={33}, DOI={<a href="https://doi.org/10.1108/JSBED-07-2025-0474">10.1108/JSBED-07-2025-0474</a>},
    number={1}, journal={Journal of Small Business and Enterprise Development}, author={Kundisch,
    Dennis and Wilms, Alexander}, year={2026}, pages={49–71} }'
  chicago: 'Kundisch, Dennis, and Alexander Wilms. “From Mismatch to Synergy: How
    New Ventures and Family-Owned Firms Navigate Cooperation.” <i>Journal of Small
    Business and Enterprise Development</i> 33, no. 1 (2026): 49–71. <a href="https://doi.org/10.1108/JSBED-07-2025-0474">https://doi.org/10.1108/JSBED-07-2025-0474</a>.'
  ieee: 'D. Kundisch and A. Wilms, “From mismatch to synergy: how new ventures and
    family-owned firms navigate cooperation,” <i>Journal of Small Business and Enterprise
    Development</i>, vol. 33, no. 1, pp. 49–71, 2026, doi: <a href="https://doi.org/10.1108/JSBED-07-2025-0474">10.1108/JSBED-07-2025-0474</a>.'
  mla: 'Kundisch, Dennis, and Alexander Wilms. “From Mismatch to Synergy: How New
    Ventures and Family-Owned Firms Navigate Cooperation.” <i>Journal of Small Business
    and Enterprise Development</i>, vol. 33, no. 1, 2026, pp. 49–71, doi:<a href="https://doi.org/10.1108/JSBED-07-2025-0474">10.1108/JSBED-07-2025-0474</a>.'
  short: D. Kundisch, A. Wilms, Journal of Small Business and Enterprise Development
    33 (2026) 49–71.
date_created: 2025-12-15T10:20:31Z
date_updated: 2026-04-22T12:29:18Z
department:
- _id: '276'
doi: 10.1108/JSBED-07-2025-0474
intvolume: '        33'
issue: '1'
language:
- iso: eng
page: 49-71
publication: Journal of Small Business and Enterprise Development
publication_status: published
status: public
title: 'From mismatch to synergy: how new ventures and family-owned firms navigate
  cooperation'
type: journal_article
user_id: '16205'
volume: 33
year: '2026'
...
---
_id: '65660'
author:
- first_name: Robert C.
  full_name: Nickerson, Robert C.
  last_name: Nickerson
- first_name: Upkar
  full_name: Varshney, Upkar
  last_name: Varshney
- first_name: Jan
  full_name: Muntermann, Jan
  last_name: Muntermann
- first_name: Dennis
  full_name: Kundisch, Dennis
  id: '21117'
  last_name: Kundisch
citation:
  ama: 'Nickerson RC, Varshney U, Muntermann J, Kundisch D. Issues in Taxonomies and
    Taxonomy Development. In: <i>Proceedings of the 32nd Americas Conference on Information
    Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk</i>.'
  apa: Nickerson, R. C., Varshney, U., Muntermann, J., &#38; Kundisch, D. (n.d.).
    Issues in Taxonomies and Taxonomy Development. <i>Proceedings of the 32nd Americas
    Conference on Information Systems (AMCIS 2026), Technology Research, Education,
    and Opinion (TREO) Talk</i>. 32nd Americas Conference on Information Systems (AMCIS
    2026), Technology Research, Education, and Opinion (TREO) Talk.
  bibtex: '@inproceedings{Nickerson_Varshney_Muntermann_Kundisch, title={Issues in
    Taxonomies and Taxonomy Development}, booktitle={Proceedings of the 32nd Americas
    Conference on Information Systems (AMCIS 2026), Technology Research, Education,
    and Opinion (TREO) Talk}, author={Nickerson, Robert C. and Varshney, Upkar and
    Muntermann, Jan and Kundisch, Dennis} }'
  chicago: Nickerson, Robert C., Upkar Varshney, Jan Muntermann, and Dennis Kundisch.
    “Issues in Taxonomies and Taxonomy Development.” In <i>Proceedings of the 32nd
    Americas Conference on Information Systems (AMCIS 2026), Technology Research,
    Education, and Opinion (TREO) Talk</i>, n.d.
  ieee: R. C. Nickerson, U. Varshney, J. Muntermann, and D. Kundisch, “Issues in Taxonomies
    and Taxonomy Development,” presented at the 32nd Americas Conference on Information
    Systems (AMCIS 2026), Technology Research, Education, and Opinion (TREO) Talk.
  mla: Nickerson, Robert C., et al. “Issues in Taxonomies and Taxonomy Development.”
    <i>Proceedings of the 32nd Americas Conference on Information Systems (AMCIS 2026),
    Technology Research, Education, and Opinion (TREO) Talk</i>.
  short: 'R.C. Nickerson, U. Varshney, J. Muntermann, D. Kundisch, in: Proceedings
    of the 32nd Americas Conference on Information Systems (AMCIS 2026), Technology
    Research, Education, and Opinion (TREO) Talk, n.d.'
conference:
  name: 32nd Americas Conference on Information Systems (AMCIS 2026), Technology Research,
    Education, and Opinion (TREO) Talk
date_created: 2026-05-20T11:24:52Z
date_updated: 2026-05-20T11:52:03Z
department:
- _id: '276'
language:
- iso: eng
project:
- _id: '2486'
  name: 'Hierarchische Taxonomien und Taxonomievisualisierung: Methodische Erweiterungen
    für die Wirtschaftsinformatik'
publication: Proceedings of the 32nd Americas Conference on Information Systems (AMCIS
  2026), Technology Research, Education, and Opinion (TREO) Talk
publication_status: accepted
status: public
title: Issues in Taxonomies and Taxonomy Development
type: conference_abstract
user_id: '16205'
year: '2026'
...
---
_id: '65666'
author:
- first_name: Robin
  full_name: Bodenberger, Robin
  last_name: Bodenberger
- first_name: Kirsten
  full_name: Thommes, Kirsten
  id: '72497'
  last_name: Thommes
citation:
  ama: Bodenberger R, Thommes K. Words or numbers? How framing uncertainties affects
    risk assessment and decision-making. <i>Journal of Risk Research</i>. Published
    online 2026:1-21. doi:<a href="https://doi.org/10.1080/13669877.2026.2667755">10.1080/13669877.2026.2667755</a>
  apa: Bodenberger, R., &#38; Thommes, K. (2026). Words or numbers? How framing uncertainties
    affects risk assessment and decision-making. <i>Journal of Risk Research</i>,
    1–21. <a href="https://doi.org/10.1080/13669877.2026.2667755">https://doi.org/10.1080/13669877.2026.2667755</a>
  bibtex: '@article{Bodenberger_Thommes_2026, title={Words or numbers? How framing
    uncertainties affects risk assessment and decision-making}, DOI={<a href="https://doi.org/10.1080/13669877.2026.2667755">10.1080/13669877.2026.2667755</a>},
    journal={Journal of Risk Research}, publisher={Informa UK Limited}, author={Bodenberger,
    Robin and Thommes, Kirsten}, year={2026}, pages={1–21} }'
  chicago: Bodenberger, Robin, and Kirsten Thommes. “Words or Numbers? How Framing
    Uncertainties Affects Risk Assessment and Decision-Making.” <i>Journal of Risk
    Research</i>, 2026, 1–21. <a href="https://doi.org/10.1080/13669877.2026.2667755">https://doi.org/10.1080/13669877.2026.2667755</a>.
  ieee: 'R. Bodenberger and K. Thommes, “Words or numbers? How framing uncertainties
    affects risk assessment and decision-making,” <i>Journal of Risk Research</i>,
    pp. 1–21, 2026, doi: <a href="https://doi.org/10.1080/13669877.2026.2667755">10.1080/13669877.2026.2667755</a>.'
  mla: Bodenberger, Robin, and Kirsten Thommes. “Words or Numbers? How Framing Uncertainties
    Affects Risk Assessment and Decision-Making.” <i>Journal of Risk Research</i>,
    Informa UK Limited, 2026, pp. 1–21, doi:<a href="https://doi.org/10.1080/13669877.2026.2667755">10.1080/13669877.2026.2667755</a>.
  short: R. Bodenberger, K. Thommes, Journal of Risk Research (2026) 1–21.
date_created: 2026-05-20T14:34:19Z
date_updated: 2026-05-20T14:34:42Z
department:
- _id: '178'
- _id: '184'
doi: 10.1080/13669877.2026.2667755
language:
- iso: eng
page: 1-21
publication: Journal of Risk Research
publication_identifier:
  issn:
  - 1366-9877
  - 1466-4461
publication_status: published
publisher: Informa UK Limited
status: public
title: Words or numbers? How framing uncertainties affects risk assessment and decision-making
type: journal_article
user_id: '72497'
year: '2026'
...
---
_id: '65685'
abstract:
- lang: eng
  text: Employing a unique hand-collected sample of 881 securitization transactions
    issued by 59 stock-listed banks across the EU-13 plus Switzerland over the period
    from 1997 to 2010, this paper empirically investigates if and how market power
    in the loan and deposit market may influence European banks’ incentives to engage
    in securitization activities. We construct product-specific residual Lerner Indices
    to measure market power in the loan and deposit market separately. Our results
    suggest that banks with higher loan and deposit market power securitize less,
    consistent with a reduced need for risk transfer and a reduced reliance on market-based
    funding. Various sensitivity analyses further show that these relationships vary
    across underlyings, issuance frequencies, and different time stages of securitization
    in Europe. Our findings contribute to the literature by disentangling loan and
    deposit market power as two further distinct determinants of securitization and
    thus, offer important insights regarding the ongoing policy debates on the consolidation
    of European banking markets and the revitalisation of the European securitization
    market.
author:
- first_name: Sarah
  full_name: Herwald, Sarah
  id: '51867'
  last_name: Herwald
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
citation:
  ama: Herwald S, Uhde A. <i>Securitization and Market Power – Evidence from European
    Banks</i>.; 2026.
  apa: Herwald, S., &#38; Uhde, A. (2026). <i>Securitization and Market Power – Evidence
    from European Banks</i>.
  bibtex: '@book{Herwald_Uhde_2026, title={Securitization and Market Power – Evidence
    from European Banks}, author={Herwald, Sarah and Uhde, André}, year={2026} }'
  chicago: Herwald, Sarah, and André Uhde. <i>Securitization and Market Power – Evidence
    from European Banks</i>, 2026.
  ieee: S. Herwald and A. Uhde, <i>Securitization and Market Power – Evidence from
    European Banks</i>. 2026.
  mla: Herwald, Sarah, and André Uhde. <i>Securitization and Market Power – Evidence
    from European Banks</i>. 2026.
  short: S. Herwald, A. Uhde, Securitization and Market Power – Evidence from European
    Banks, 2026.
date_created: 2026-05-26T11:29:46Z
date_updated: 2026-05-27T06:50:46Z
ddc:
- '040'
department:
- _id: '19'
file:
- access_level: closed
  content_type: application/pdf
  creator: sherwald
  date_created: 2026-05-26T11:10:31Z
  date_updated: 2026-05-26T11:10:31Z
  file_id: '65688'
  file_name: Herwald und Uhde (2026).pdf
  file_size: 681627
  relation: main_file
  success: 1
file_date_updated: 2026-05-26T11:10:31Z
has_accepted_license: '1'
jel:
- G21
- G28
keyword:
- Securitization
- market power
- European banking
language:
- iso: eng
status: public
title: Securitization and Market Power – Evidence from European Banks
type: working_paper
user_id: '51867'
year: '2026'
...
---
_id: '65697'
author:
- first_name: Friederike
  full_name: Breuing, Friederike
  id: '45696'
  last_name: Breuing
  orcid: 0009-0003-5494-2597
- first_name: H.-Hugo
  full_name: Kremer, H.-Hugo
  id: '15280'
  last_name: Kremer
citation:
  ama: Breuing F, Kremer H-H. Innovations- und Implementationsproblematik in der beruflichen
    Bildung – Studie zu Verständnissen und Prozessen im Kontext des InnoVET-Programms.
    <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>. 2026;(49):1-32.
  apa: Breuing, F., &#38; Kremer, H.-H. (2026). Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms. <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>,
    <i>49</i>, 1–32.
  bibtex: '@article{Breuing_Kremer_2026, title={Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms}, number={49}, journal={bwp@ Berufs- und Wirtschaftspädagogik
    – online}, author={Breuing, Friederike and Kremer, H.-Hugo}, year={2026}, pages={1–32}
    }'
  chicago: 'Breuing, Friederike, and H.-Hugo Kremer. “Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms.” <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>,
    no. 49 (2026): 1–32.'
  ieee: F. Breuing and H.-H. Kremer, “Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms,” <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>,
    no. 49, pp. 1–32, 2026.
  mla: Breuing, Friederike, and H. Hugo Kremer. “Innovations- und Implementationsproblematik
    in der beruflichen Bildung – Studie zu Verständnissen und Prozessen im Kontext
    des InnoVET-Programms.” <i>bwp@ Berufs- und Wirtschaftspädagogik – online</i>,
    no. 49, 2026, pp. 1–32.
  short: F. Breuing, H.-H. Kremer, bwp@ Berufs- und Wirtschaftspädagogik – online
    (2026) 1–32.
date_created: 2026-05-27T07:40:17Z
date_updated: 2026-05-27T07:40:56Z
department:
- _id: '208'
issue: '49'
language:
- iso: ger
main_file_link:
- url: https://www.bwpat.de/ausgabe49/breuing_kremer_bwpat49.pdf
page: 1-32
publication: bwp@ Berufs- und Wirtschaftspädagogik – online
publication_identifier:
  issn:
  - ' 1618-8543'
publication_status: published
status: public
title: Innovations- und Implementationsproblematik in der beruflichen Bildung – Studie
  zu Verständnissen und Prozessen im Kontext des InnoVET-Programms
type: journal_article
user_id: '45696'
year: '2026'
...
---
_id: '65699'
author:
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
- first_name: Stephan
  full_name: Paul, Stephan
  last_name: Paul
- first_name: Andreas
  full_name: Horsch, Andreas
  last_name: Horsch
- first_name: Daniel
  full_name: Kaltofen, Daniel
  last_name: Kaltofen
- first_name: Gregor
  full_name: Weiß, Gregor
  last_name: Weiß
citation:
  ama: Uhde A, Paul S, Horsch A, Kaltofen D, Weiß G. <i>Unternehmerische Finanzierungspolitik
    - Eine wertorientierte Einführung</i>. 2. Auflage.; 2026.
  apa: Uhde, A., Paul, S., Horsch, A., Kaltofen, D., &#38; Weiß, G. (2026). <i>Unternehmerische
    Finanzierungspolitik - Eine wertorientierte Einführung</i> (2. Auflage).
  bibtex: '@book{Uhde_Paul_Horsch_Kaltofen_Weiß_2026, edition={2. Auflage}, title={Unternehmerische
    Finanzierungspolitik - Eine wertorientierte Einführung}, author={Uhde, André and
    Paul, Stephan and Horsch, Andreas and Kaltofen, Daniel and Weiß, Gregor}, year={2026}
    }'
  chicago: Uhde, André, Stephan Paul, Andreas Horsch, Daniel Kaltofen, and Gregor
    Weiß. <i>Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung</i>.
    2. Auflage., 2026.
  ieee: A. Uhde, S. Paul, A. Horsch, D. Kaltofen, and G. Weiß, <i>Unternehmerische
    Finanzierungspolitik - Eine wertorientierte Einführung</i>, 2. Auflage. 2026.
  mla: Uhde, André, et al. <i>Unternehmerische Finanzierungspolitik - Eine wertorientierte
    Einführung</i>. 2. Auflage, 2026.
  short: A. Uhde, S. Paul, A. Horsch, D. Kaltofen, G. Weiß, Unternehmerische Finanzierungspolitik
    - Eine wertorientierte Einführung, 2. Auflage, 2026.
date_created: 2026-05-27T10:56:28Z
date_updated: 2026-05-27T10:57:39Z
department:
- _id: '19'
edition: 2. Auflage
language:
- iso: ger
publication_identifier:
  isbn:
  - 978-3-7910-6577-9
publication_status: published
status: public
title: Unternehmerische Finanzierungspolitik - Eine wertorientierte Einführung
type: book
user_id: '36049'
year: '2026'
...