---
_id: '65724'
author:
- first_name: Franz
full_name: Strich, Franz
id: '122631'
last_name: Strich
orcid: 0000-0002-0170-9025
- first_name: Simon Thanh-Nam
full_name: Trang, Simon Thanh-Nam
id: '98948'
last_name: Trang
orcid: 0000-0002-4784-4038
citation:
ama: 'Strich F, Trang ST-N. Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen
Ko-Transformation von Mitarbeitenden, Prozessen & Strategie in der Finanzindustrie.;
2026.'
apa: 'Strich, F., & Trang, S. T.-N. (2026). Arbeitsplatz-KI: Zwölf Gestaltungsanker
zur erfolgreichen Ko-Transformation von Mitarbeitenden, Prozessen & Strategie
in der Finanzindustrie.'
bibtex: '@book{Strich_Trang_2026, place={Paderborn}, title={Arbeitsplatz-KI: Zwölf
Gestaltungsanker zur erfolgreichen Ko-Transformation von Mitarbeitenden, Prozessen
& Strategie in der Finanzindustrie}, author={Strich, Franz and Trang, Simon
Thanh-Nam}, year={2026} }'
chicago: 'Strich, Franz, and Simon Thanh-Nam Trang. Arbeitsplatz-KI: Zwölf Gestaltungsanker
zur erfolgreichen Ko-Transformation von Mitarbeitenden, Prozessen & Strategie
in der Finanzindustrie. Paderborn, 2026.'
ieee: 'F. Strich and S. T.-N. Trang, Arbeitsplatz-KI: Zwölf Gestaltungsanker
zur erfolgreichen Ko-Transformation von Mitarbeitenden, Prozessen & Strategie
in der Finanzindustrie. Paderborn, 2026.'
mla: 'Strich, Franz, and Simon Thanh-Nam Trang. Arbeitsplatz-KI: Zwölf Gestaltungsanker
zur erfolgreichen Ko-Transformation von Mitarbeitenden, Prozessen & Strategie
in der Finanzindustrie. 2026.'
short: 'F. Strich, S.T.-N. Trang, Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen
Ko-Transformation von Mitarbeitenden, Prozessen & Strategie in der Finanzindustrie,
Paderborn, 2026.'
date_created: 2026-05-29T10:08:48Z
date_updated: 2026-05-29T10:08:57Z
ddc:
- '650'
department:
- _id: '792'
file:
- access_level: closed
content_type: application/pdf
creator: strang
date_created: 2026-05-29T10:07:30Z
date_updated: 2026-05-29T10:07:30Z
file_id: '65725'
file_name: UPB_Whitepaper_Arbeitsplatz_KI_2026.pdf
file_size: 4176802
relation: main_file
success: 1
file_date_updated: 2026-05-29T10:07:30Z
has_accepted_license: '1'
language:
- iso: ger
page: '41'
place: Paderborn
status: public
title: 'Arbeitsplatz-KI: Zwölf Gestaltungsanker zur erfolgreichen Ko-Transformation
von Mitarbeitenden, Prozessen & Strategie in der Finanzindustrie'
type: working_paper
user_id: '98948'
year: '2026'
...
---
_id: '65737'
abstract:
- lang: eng
text: 'We examine German individuals'' preferences for income and wealth taxation
and, importantly, the interplay between these two tax instruments. While prior
research often examines wealth tax preferences in isolation, actual tax systems
consist of multiple interacting taxes. To capture this dynamic, we elicit preferred
tax burdens in a large-scale online experiment with 2,702 participants randomly
assigned to one of four treatment groups: respondents state either an unspecified
overall tax burden, separate income and wealth tax burdens, an income tax burden
only, or a wealth tax burden only. Our baseline estimates reveal average (marginal)
tax rates of approximately 17.4% (18.9%) for income and 4.1% (2.3%) for wealth.
We find that participants associate wealth with an ability-to-pay taxes: when
a wealth tax is not explicitly available, preferred income tax rates are approximately
30% higher. However, when both instruments are available, participants do not
treat them as substitutes. Instead, they appear to treat the two taxes as separate
mental bins: the standalone income and wealth tax burdens are combined in a notably
additive manner, resulting in a significantly higher overall tax burden. Further,
respondents apply implicit exemptions for low levels of wealth and favor a wealth
tax base focused primarily on financial assets and real estate other than the
primary residence.'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Yuri
full_name: Piper, Yuri
id: '49955'
last_name: Piper
- first_name: Cornelius
full_name: Schneider, Cornelius
last_name: Schneider
citation:
ama: Maiterth R, Piper Y, Schneider C. Preferences for Taxing Wealth and Income.;
2026. doi:10.2139/ssrn.6832418
apa: Maiterth, R., Piper, Y., & Schneider, C. (2026). Preferences for Taxing
Wealth and Income. https://doi.org/10.2139/ssrn.6832418
bibtex: '@book{Maiterth_Piper_Schneider_2026, series={TRR 266 Accounting for Transparency
Working Paper Series No. 239}, title={Preferences for Taxing Wealth and Income},
DOI={10.2139/ssrn.6832418},
author={Maiterth, Ralf and Piper, Yuri and Schneider, Cornelius}, year={2026},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 239}
}'
chicago: Maiterth, Ralf, Yuri Piper, and Cornelius Schneider. Preferences for
Taxing Wealth and Income. TRR 266 Accounting for Transparency Working Paper
Series No. 239, 2026. https://doi.org/10.2139/ssrn.6832418.
ieee: R. Maiterth, Y. Piper, and C. Schneider, Preferences for Taxing Wealth
and Income. 2026.
mla: Maiterth, Ralf, et al. Preferences for Taxing Wealth and Income. 2026,
doi:10.2139/ssrn.6832418.
short: R. Maiterth, Y. Piper, C. Schneider, Preferences for Taxing Wealth and Income,
2026.
date_created: 2026-06-01T06:46:10Z
date_updated: 2026-06-01T06:47:26Z
department:
- _id: '187'
doi: 10.2139/ssrn.6832418
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 239
status: public
title: Preferences for Taxing Wealth and Income
type: working_paper
user_id: '96670'
year: '2026'
...
---
_id: '65139'
author:
- first_name: Wael
full_name: Jabr, Wael
last_name: Jabr
- first_name: Dominik
full_name: Gutt, Dominik
last_name: Gutt
- first_name: Jürgen
full_name: Neumann, Jürgen
last_name: Neumann
- first_name: Dennis
full_name: Kundisch, Dennis
last_name: Kundisch
citation:
ama: Jabr W, Gutt D, Neumann J, Kundisch D. Updating at the Expense of Demand? The
Case of Platform Apps. Information Systems and e-Business Management. Published
online 2026. doi:10.1007/s1025-026-00723-y
apa: Jabr, W., Gutt, D., Neumann, J., & Kundisch, D. (2026). Updating at the
Expense of Demand? The Case of Platform Apps. Information Systems and E-Business
Management. https://doi.org/10.1007/s1025-026-00723-y
bibtex: '@article{Jabr_Gutt_Neumann_Kundisch_2026, title={Updating at the Expense
of Demand? The Case of Platform Apps}, DOI={10.1007/s1025-026-00723-y},
journal={Information Systems and e-Business Management}, publisher={Springer},
author={Jabr, Wael and Gutt, Dominik and Neumann, Jürgen and Kundisch, Dennis},
year={2026} }'
chicago: Jabr, Wael, Dominik Gutt, Jürgen Neumann, and Dennis Kundisch. “Updating
at the Expense of Demand? The Case of Platform Apps.” Information Systems and
E-Business Management, 2026. https://doi.org/10.1007/s1025-026-00723-y.
ieee: 'W. Jabr, D. Gutt, J. Neumann, and D. Kundisch, “Updating at the Expense of
Demand? The Case of Platform Apps,” Information Systems and e-Business Management,
2026, doi: 10.1007/s1025-026-00723-y.'
mla: Jabr, Wael, et al. “Updating at the Expense of Demand? The Case of Platform
Apps.” Information Systems and E-Business Management, Springer, 2026, doi:10.1007/s1025-026-00723-y.
short: W. Jabr, D. Gutt, J. Neumann, D. Kundisch, Information Systems and E-Business
Management (2026).
date_created: 2026-03-26T10:59:29Z
date_updated: 2026-06-01T13:24:22Z
department:
- _id: '276'
doi: 10.1007/s1025-026-00723-y
language:
- iso: eng
publication: Information Systems and e-Business Management
publication_status: published
publisher: Springer
related_material:
link:
- relation: confirmation
url: https://link.springer.com/article/10.1007/s10257-026-00723-y?utm_source=rct_congratemailt&utm_medium=email&utm_campaign=oa_20260531&utm_content=10.1007/s10257-026-00723-y
status: public
title: Updating at the Expense of Demand? The Case of Platform Apps
type: journal_article
user_id: '16205'
year: '2026'
...
---
_id: '65451'
author:
- first_name: Christoph
full_name: Ksouri-Gerwien, Christoph
last_name: Ksouri-Gerwien
- first_name: Christian
full_name: Vorbohle, Christian
id: '29951'
last_name: Vorbohle
citation:
ama: 'Ksouri-Gerwien C, Vorbohle C. Business Model Prototyping and Evaluation from
an Ecosystem Perspective: An Actor-based Modeling Framework for Using System Dynamics.
Information Systems and e-Business Management. Published online 2026.'
apa: 'Ksouri-Gerwien, C., & Vorbohle, C. (2026). Business Model Prototyping
and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework
for Using System Dynamics. Information Systems and E-Business Management.'
bibtex: '@article{Ksouri-Gerwien_Vorbohle_2026, title={Business Model Prototyping
and Evaluation from an Ecosystem Perspective: An Actor-based Modeling Framework
for Using System Dynamics}, journal={Information Systems and e-Business Management},
author={Ksouri-Gerwien, Christoph and Vorbohle, Christian}, year={2026} }'
chicago: 'Ksouri-Gerwien, Christoph, and Christian Vorbohle. “Business Model Prototyping
and Evaluation from an Ecosystem Perspective: An Actor-Based Modeling Framework
for Using System Dynamics.” Information Systems and E-Business Management,
2026.'
ieee: 'C. Ksouri-Gerwien and C. Vorbohle, “Business Model Prototyping and Evaluation
from an Ecosystem Perspective: An Actor-based Modeling Framework for Using System
Dynamics,” Information Systems and e-Business Management, 2026.'
mla: 'Ksouri-Gerwien, Christoph, and Christian Vorbohle. “Business Model Prototyping
and Evaluation from an Ecosystem Perspective: An Actor-Based Modeling Framework
for Using System Dynamics.” Information Systems and E-Business Management,
2026.'
short: C. Ksouri-Gerwien, C. Vorbohle, Information Systems and E-Business Management
(2026).
date_created: 2026-04-15T13:13:12Z
date_updated: 2026-06-01T13:21:39Z
department:
- _id: '276'
language:
- iso: eng
publication: Information Systems and e-Business Management
publication_status: published
status: public
title: 'Business Model Prototyping and Evaluation from an Ecosystem Perspective: An
Actor-based Modeling Framework for Using System Dynamics'
type: journal_article
user_id: '16205'
year: '2026'
...
---
_id: '65756'
author:
- first_name: Talea Davina
full_name: Hellweg, Talea Davina
id: '45592'
last_name: Hellweg
orcid: 0000-0002-3868-6568
- first_name: Luc Dana
full_name: Sandfort, Luc Dana
id: '44544'
last_name: Sandfort
- first_name: Malte Fabian
full_name: Reineke, Malte Fabian
id: '60641'
last_name: Reineke
- first_name: Christian
full_name: Bartelheimer, Christian
id: '49160'
last_name: Bartelheimer
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
citation:
ama: 'Hellweg TD, Sandfort LD, Reineke MF, Bartelheimer C, Beverungen D. Temporary
Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds.
In: European Conference on Information Systems (ECIS) 2026 Proceedings.
; 2026.'
apa: Hellweg, T. D., Sandfort, L. D., Reineke, M. F., Bartelheimer, C., & Beverungen,
D. (2026). Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative
Analysis Of Workarounds. European Conference on Information Systems (ECIS)
2026 Proceedings, 6.
bibtex: '@inproceedings{Hellweg_Sandfort_Reineke_Bartelheimer_Beverungen_2026, title={Temporary
Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis Of Workarounds},
number={6}, booktitle={European Conference on Information Systems (ECIS) 2026
Proceedings}, author={Hellweg, Talea Davina and Sandfort, Luc Dana and Reineke,
Malte Fabian and Bartelheimer, Christian and Beverungen, Daniel}, year={2026}
}'
chicago: Hellweg, Talea Davina, Luc Dana Sandfort, Malte Fabian Reineke, Christian
Bartelheimer, and Daniel Beverungen. “Temporary Fix Or Process Innovation? A Fuzzy-Set
Qualitative Comparative Analysis Of Workarounds.” In European Conference on
Information Systems (ECIS) 2026 Proceedings, 2026.
ieee: T. D. Hellweg, L. D. Sandfort, M. F. Reineke, C. Bartelheimer, and D. Beverungen,
“Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis
Of Workarounds,” in European Conference on Information Systems (ECIS) 2026
Proceedings, 2026, no. 6.
mla: Hellweg, Talea Davina, et al. “Temporary Fix Or Process Innovation? A Fuzzy-Set
Qualitative Comparative Analysis Of Workarounds.” European Conference on Information
Systems (ECIS) 2026 Proceedings, no. 6, 2026.
short: 'T.D. Hellweg, L.D. Sandfort, M.F. Reineke, C. Bartelheimer, D. Beverungen,
in: European Conference on Information Systems (ECIS) 2026 Proceedings, 2026.'
date_created: 2026-06-02T12:01:04Z
date_updated: 2026-06-02T12:06:09Z
department:
- _id: '195'
issue: '6'
language:
- iso: eng
main_file_link:
- url: https://aisel.aisnet.org/ecis2026/bpm/bpm/6
publication: European Conference on Information Systems (ECIS) 2026 Proceedings
status: public
title: Temporary Fix Or Process Innovation? A Fuzzy-Set Qualitative Comparative Analysis
Of Workarounds
type: conference
user_id: '60641'
year: '2026'
...
---
_id: '65764'
abstract:
- lang: eng
text: 'Information systems (IS) research is increasingly exploring the potential
of generative artificial intelligence (GenAI), such as large language models (LLMs).
For design science research (DSR), such technologies foster entirely new vistas
for the design of IT artifacts that make use of their generative capabilities,
but also influence DSR methodology. This shift is much more profound than it has
been discussed so far. To identify existing implications of GenAI for design-oriented
research in IS, we report results from an integrative literature review of recent
DSR publications in leading IS outlets. Thereby, we synthesize five major theoretical
challenges that arise when using GenAI in DSR projects: (1) an obscure composition
of the artifact, (2) an opaque contextualization of the LLM, (3) a fragile internal
consistency of the artifact, (4) a rapid erosion of prescriptive knowledge, and
(5) missing methodological guidance. We investigate these challenges and conceptualize
a set of three guidelines that inform DSR in the rising era of GenAI. These guidelines
support researchers in designing and justifying GenAI-related DSR processes and
in precisely articulating the theoretical grounding of their design decisions
and evaluation strategies.'
author:
- first_name: Philipp
full_name: zur Heiden, Philipp
id: '64394'
last_name: zur Heiden
- first_name: Daniel
full_name: Beverungen, Daniel
id: '59677'
last_name: Beverungen
- first_name: Christian
full_name: Bartelheimer, Christian
last_name: Bartelheimer
- first_name: Christoph
full_name: Breidbach, Christoph
last_name: Breidbach
citation:
ama: 'zur Heiden P, Beverungen D, Bartelheimer C, Breidbach C. Design Science Research
in an Era of Generative AI—Challenges and Theoretical Guidelines. In: Lecture
Notes in Computer Science. Vol 16606. Lecture Notes in Computer Science.
Springer Nature Switzerland; 2026. doi:10.1007/978-3-032-28313-9_22'
apa: zur Heiden, P., Beverungen, D., Bartelheimer, C., & Breidbach, C. (2026).
Design Science Research in an Era of Generative AI—Challenges and Theoretical
Guidelines. Lecture Notes in Computer Science, 16606. https://doi.org/10.1007/978-3-032-28313-9_22
bibtex: '@inproceedings{zur Heiden_Beverungen_Bartelheimer_Breidbach_2026, place={Cham},
series={ Lecture Notes in Computer Science}, title={Design Science Research in an Era
of Generative AI—Challenges and Theoretical Guidelines}, volume={16606}, DOI={10.1007/978-3-032-28313-9_22},
booktitle={Lecture Notes in Computer Science}, publisher={Springer Nature Switzerland},
author={zur Heiden, Philipp and Beverungen, Daniel and Bartelheimer, Christian
and Breidbach, Christoph}, year={2026}, collection={ Lecture Notes in Computer
Science} }'
chicago: 'Heiden, Philipp zur, Daniel Beverungen, Christian Bartelheimer, and Christoph
Breidbach. “Design Science Research in an Era of Generative AI—Challenges and Theoretical
Guidelines.” In Lecture Notes in Computer Science, Vol. 16606. Lecture
Notes in Computer Science. Cham: Springer Nature Switzerland, 2026. https://doi.org/10.1007/978-3-032-28313-9_22.'
ieee: 'P. zur Heiden, D. Beverungen, C. Bartelheimer, and C. Breidbach, “Design
Science Research in an Era of Generative AI—Challenges and Theoretical Guidelines,”
in Lecture Notes in Computer Science, Muenster, 2026, vol. 16606, doi:
10.1007/978-3-032-28313-9_22.'
mla: zur Heiden, Philipp, et al. “Design Science Research in an Era of Generative
AI—Challenges and Theoretical Guidelines.” Lecture Notes in Computer Science,
vol. 16606, Springer Nature Switzerland, 2026, doi:10.1007/978-3-032-28313-9_22.
short: 'P. zur Heiden, D. Beverungen, C. Bartelheimer, C. Breidbach, in: Lecture
Notes in Computer Science, Springer Nature Switzerland, Cham, 2026.'
conference:
end_date: 2026-06-10
location: Muenster
name: DESRIST 2026
start_date: 2026-06-08
date_created: 2026-06-03T09:20:18Z
date_updated: 2026-06-03T09:25:50Z
department:
- _id: '195'
doi: 10.1007/978-3-032-28313-9_22
intvolume: ' 16606'
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/chapter/10.1007/978-3-032-28313-9_22
place: Cham
publication: Lecture Notes in Computer Science
publication_identifier:
isbn:
- '9783032283122'
- '9783032283139'
issn:
- 0302-9743
- 1611-3349
publication_status: published
publisher: Springer Nature Switzerland
quality_controlled: '1'
series_title: ' Lecture Notes in Computer Science'
status: public
title: Design Science Research in an Era of Generative AI—Challenges and Theoretical
Guidelines
type: conference
user_id: '59677'
volume: 16606
year: '2026'
...
---
_id: '65811'
author:
- first_name: David Ricardo
full_name: Zapata Gonzalez, David Ricardo
id: '105506'
last_name: Zapata Gonzalez
citation:
ama: 'Zapata Gonzalez DR. A Step Towards Inherently Interpretable Causal Machine
Learning Models For Decision Support. In: ECIS Conference. AIS; 2026.'
apa: Zapata Gonzalez, D. R. (2026). A Step Towards Inherently Interpretable Causal
Machine Learning Models For Decision Support. ECIS Conference.
bibtex: '@inproceedings{Zapata Gonzalez_2026, title={A Step Towards Inherently Interpretable
Causal Machine Learning Models For Decision Support}, booktitle={ECIS Conference},
publisher={AIS}, author={Zapata Gonzalez, David Ricardo}, year={2026} }'
chicago: Zapata Gonzalez, David Ricardo. “A Step Towards Inherently Interpretable
Causal Machine Learning Models For Decision Support.” In ECIS Conference.
AIS, 2026.
ieee: D. R. Zapata Gonzalez, “A Step Towards Inherently Interpretable Causal Machine
Learning Models For Decision Support,” 2026.
mla: Zapata Gonzalez, David Ricardo. “A Step Towards Inherently Interpretable Causal
Machine Learning Models For Decision Support.” ECIS Conference, AIS, 2026.
short: 'D.R. Zapata Gonzalez, in: ECIS Conference, AIS, 2026.'
date_created: 2026-06-09T07:17:37Z
date_updated: 2026-06-09T07:18:31Z
department:
- _id: '195'
language:
- iso: eng
publication: ECIS Conference
publication_status: published
publisher: AIS
status: public
title: A Step Towards Inherently Interpretable Causal Machine Learning Models For
Decision Support
type: conference
user_id: '105506'
year: '2026'
...
---
_id: '65816'
author:
- first_name: Hendrik
full_name: Schmitz, Hendrik
id: '48879'
last_name: Schmitz
- first_name: Thao Le
full_name: Nguyen, Thao Le
id: '97162'
last_name: Nguyen
citation:
ama: Schmitz H, Nguyen TL. Education as a Moderator of Genetic Mortality Risk.;
2026.
apa: Schmitz, H., & Nguyen, T. L. (2026). Education as a Moderator of Genetic
Mortality Risk.
bibtex: '@book{Schmitz_Nguyen_2026, title={Education as a Moderator of Genetic Mortality
Risk}, author={Schmitz, Hendrik and Nguyen, Thao Le}, year={2026} }'
chicago: Schmitz, Hendrik, and Thao Le Nguyen. Education as a Moderator of Genetic
Mortality Risk, 2026.
ieee: H. Schmitz and T. L. Nguyen, Education as a Moderator of Genetic Mortality
Risk. 2026.
mla: Schmitz, Hendrik, and Thao Le Nguyen. Education as a Moderator of Genetic
Mortality Risk. 2026.
short: H. Schmitz, T.L. Nguyen, Education as a Moderator of Genetic Mortality Risk,
2026.
date_created: 2026-06-09T09:58:47Z
date_updated: 2026-06-09T10:35:04Z
department:
- _id: '475'
- _id: '281'
language:
- iso: eng
main_file_link:
- url: https://intern.rwi-essen.de/fileadmin/user_upload/RWI/Publikationen/Ruhr_Economic_Papers/REP_26_1208.pdf
publication_identifier:
unknown:
- 978-3-9697393-6
status: public
title: Education as a Moderator of Genetic Mortality Risk
type: working_paper
user_id: '37953'
year: '2026'
...
---
_id: '65818'
alternative_title:
- Update - Das Magazin des SICP–Software Innovation Campus Paderborn
author:
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
citation:
ama: Kundisch D. DiSerHub Startet in die zweite Phase – Digitale Transformation
für die Automobilindustrie. Vol 16.; 2026.
apa: Kundisch, D. (2026). DiSerHub Startet in die zweite Phase – Digitale Transformation
für die Automobilindustrie (Vol. 16).
bibtex: '@book{Kundisch_2026, series={1}, title={DiSerHub Startet in die zweite
Phase – Digitale Transformation für die Automobilindustrie}, volume={16}, author={Kundisch,
Dennis}, year={2026}, collection={1} }'
chicago: Kundisch, Dennis. DiSerHub Startet in die zweite Phase – Digitale Transformation
für die Automobilindustrie. Vol. 16. 1, 2026.
ieee: D. Kundisch, DiSerHub Startet in die zweite Phase – Digitale Transformation
für die Automobilindustrie, vol. 16. 2026.
mla: Kundisch, Dennis. DiSerHub Startet in die zweite Phase – Digitale Transformation
für die Automobilindustrie. 2026.
short: D. Kundisch, DiSerHub Startet in die zweite Phase – Digitale Transformation
für die Automobilindustrie, 2026.
date_created: 2026-06-09T11:55:56Z
date_updated: 2026-06-09T11:58:48Z
department:
- _id: '276'
intvolume: ' 16'
language:
- iso: ger
publication_status: published
series_title: '1'
status: public
title: DiSerHub Startet in die zweite Phase – Digitale Transformation für die Automobilindustrie
type: working_paper
user_id: '16205'
volume: 16
year: '2026'
...
---
_id: '65827'
author:
- first_name: Niklas
full_name: Sänger, Niklas
id: '49812'
last_name: Sänger
orcid: 0009-0007-2292-9063
citation:
ama: 'Sänger N. Bridging Academic and Vocational Knowledge: Professionalization
in Vocational Teacher Education. In: ; 2026.'
apa: 'Sänger, N. (2026). Bridging Academic and Vocational Knowledge: Professionalization
in Vocational Teacher Education. EARLI SIG 4 & 11 CONFERENCE, Helsinki.'
bibtex: '@inproceedings{Sänger_2026, title={Bridging Academic and Vocational Knowledge:
Professionalization in Vocational Teacher Education}, author={Sänger, Niklas},
year={2026} }'
chicago: 'Sänger, Niklas. “Bridging Academic and Vocational Knowledge: Professionalization
in Vocational Teacher Education,” 2026.'
ieee: 'N. Sänger, “Bridging Academic and Vocational Knowledge: Professionalization
in Vocational Teacher Education,” presented at the EARLI SIG 4 & 11 CONFERENCE,
Helsinki, 2026.'
mla: 'Sänger, Niklas. Bridging Academic and Vocational Knowledge: Professionalization
in Vocational Teacher Education. 2026.'
short: 'N. Sänger, in: 2026.'
conference:
end_date: 2026-06-12
location: Helsinki
name: EARLI SIG 4 & 11 CONFERENCE
start_date: 2026-06-10
date_created: 2026-06-10T18:32:16Z
date_updated: 2026-06-10T18:37:19Z
department:
- _id: '208'
- _id: '282'
language:
- iso: eng
quality_controlled: '1'
status: public
title: 'Bridging Academic and Vocational Knowledge: Professionalization in Vocational
Teacher Education'
type: conference
user_id: '49812'
year: '2026'
...
---
_id: '65476'
abstract:
- lang: eng
text: Service research has evolved into an interdisciplinary research field that
bridges diverse disciplines, including information systems (IS) and marketing.
Nearly two decades ago, the service system concept was introduced as a foundational
abstraction in service research, drawing on ideas from the service-dominant logic
(S-D logic) of marketing. Despite its widespread adoption in service research,
particularly in the IS discipline, the service system concept lacks a solid theoretical
foundation. This has resulted in conceptual ambiguity and overlap with related
constructs, such as service ecosystems. Moreover, it has largely remained a static
analytical lens, insufficiently capturing dynamic service phenomena, including
value co-creation and co-destruction, as well as the emergence of institutional
arrangements. To address these limitations, we propose Luhmann’s systems theory
(LST) as a robust framework for conceptualizing service systems as autopoietic
(self-creating) systems, in which communication serves as the fundamental mechanism
that drives value co-creation. We derive five theoretical propositions from this
re-conceptualization that clarify conceptual ambiguity and allow researchers to
explore dynamic service phenomena in greater depth. Given LST’s general approach,
our conceptualization provides a theoretically grounded, interdisciplinary foundation
for advancing service research.
article_number: '37'
article_type: original
author:
- first_name: Daniel
full_name: Beverungen, Daniel
last_name: Beverungen
- first_name: Jens
full_name: Poeppelbuss, Jens
last_name: Poeppelbuss
- first_name: Simon
full_name: Hemmrich, Simon
last_name: Hemmrich
- first_name: Taskeen
full_name: Iqbal, Taskeen
last_name: Iqbal
citation:
ama: Beverungen D, Poeppelbuss J, Hemmrich S, Iqbal T. Service through communication—Conceptualizing
service systems with Luhmann’s systems theory. Electronic Markets. 2026;36(1).
doi:10.1007/s12525-026-00889-w
apa: Beverungen, D., Poeppelbuss, J., Hemmrich, S., & Iqbal, T. (2026). Service
through communication—Conceptualizing service systems with Luhmann’s systems theory.
Electronic Markets, 36(1), Article 37. https://doi.org/10.1007/s12525-026-00889-w
bibtex: '@article{Beverungen_Poeppelbuss_Hemmrich_Iqbal_2026, title={Service through
communication—Conceptualizing service systems with Luhmann’s systems theory},
volume={36}, DOI={10.1007/s12525-026-00889-w},
number={137}, journal={Electronic Markets}, publisher={Springer Science and Business
Media LLC}, author={Beverungen, Daniel and Poeppelbuss, Jens and Hemmrich, Simon
and Iqbal, Taskeen}, year={2026} }'
chicago: Beverungen, Daniel, Jens Poeppelbuss, Simon Hemmrich, and Taskeen Iqbal.
“Service through Communication—Conceptualizing Service Systems with Luhmann’s
Systems Theory.” Electronic Markets 36, no. 1 (2026). https://doi.org/10.1007/s12525-026-00889-w.
ieee: 'D. Beverungen, J. Poeppelbuss, S. Hemmrich, and T. Iqbal, “Service through
communication—Conceptualizing service systems with Luhmann’s systems theory,”
Electronic Markets, vol. 36, no. 1, Art. no. 37, 2026, doi: 10.1007/s12525-026-00889-w.'
mla: Beverungen, Daniel, et al. “Service through Communication—Conceptualizing Service
Systems with Luhmann’s Systems Theory.” Electronic Markets, vol. 36, no.
1, 37, Springer Science and Business Media LLC, 2026, doi:10.1007/s12525-026-00889-w.
short: D. Beverungen, J. Poeppelbuss, S. Hemmrich, T. Iqbal, Electronic Markets
36 (2026).
date_created: 2026-04-21T13:13:02Z
date_updated: 2026-06-11T13:18:09Z
ddc:
- '380'
department:
- _id: '195'
- _id: '534'
doi: 10.1007/s12525-026-00889-w
file:
- access_level: closed
content_type: application/pdf
creator: dabe
date_created: 2026-04-21T13:14:30Z
date_updated: 2026-04-21T13:14:30Z
file_id: '65477'
file_name: Service is Communication - EM Paper.pdf
file_size: 2793039
relation: main_file
success: 1
file_date_updated: 2026-04-21T13:14:30Z
has_accepted_license: '1'
intvolume: ' 36'
issue: '1'
jel:
- L80
keyword:
- Service system
- Service ecosystem
- Systems theory
- Service research
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/content/pdf/10.1007/s12525-026-00889-w.pdf
oa: '1'
project:
- _id: '1250'
name: 'SHAPE : Gestaltung von Dienstleistungsentwicklungsprozessen und lnnovationspartnerschaften
mit Unternehmen'
publication: Electronic Markets
publication_identifier:
issn:
- 1019-6781
- 1422-8890
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
status: public
title: Service through communication—Conceptualizing service systems with Luhmann’s
systems theory
type: journal_article
user_id: '59677'
volume: 36
year: '2026'
...
---
_id: '65819'
author:
- first_name: Alexander
full_name: Rinkowski, Alexander
id: '74589'
last_name: Rinkowski
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
citation:
ama: 'Rinkowski A, Kundisch D. Developing AI Literacy of Novice Adult Learners Outside
of Formal Education Settings – a Prototype. In: Design for Better Futures:
Beyond the Science of the Artificial. Prototypes and Research-in-Progress.
Vol 16607. Lecture Notes in Computer Science. Springer; 2026:367-374. doi:10.1007/978-3-032-28570-6_32'
apa: 'Rinkowski, A., & Kundisch, D. (2026). Developing AI Literacy of Novice
Adult Learners Outside of Formal Education Settings – a Prototype. Design for
Better Futures: Beyond the Science of the Artificial. Prototypes and Research-in-Progress,
16607, 367–374. https://doi.org/10.1007/978-3-032-28570-6_32'
bibtex: '@inproceedings{Rinkowski_Kundisch_2026, series={Lecture Notes in Computer
Science}, title={Developing AI Literacy of Novice Adult Learners Outside of Formal
Education Settings – a Prototype}, volume={16607}, DOI={10.1007/978-3-032-28570-6_32},
booktitle={Design for Better Futures: Beyond the Science of the Artificial. Prototypes
and Research-in-Progress}, publisher={Springer}, author={Rinkowski, Alexander
and Kundisch, Dennis}, year={2026}, pages={367–374}, collection={Lecture Notes
in Computer Science} }'
chicago: 'Rinkowski, Alexander, and Dennis Kundisch. “Developing AI Literacy of
Novice Adult Learners Outside of Formal Education Settings – a Prototype.” In
Design for Better Futures: Beyond the Science of the Artificial. Prototypes
and Research-in-Progress, 16607:367–74. Lecture Notes in Computer Science.
Springer, 2026. https://doi.org/10.1007/978-3-032-28570-6_32.'
ieee: 'A. Rinkowski and D. Kundisch, “Developing AI Literacy of Novice Adult Learners
Outside of Formal Education Settings – a Prototype,” in Design for Better Futures:
Beyond the Science of the Artificial. Prototypes and Research-in-Progress,
Münster, 2026, vol. 16607, pp. 367–374, doi: 10.1007/978-3-032-28570-6_32.'
mla: 'Rinkowski, Alexander, and Dennis Kundisch. “Developing AI Literacy of Novice
Adult Learners Outside of Formal Education Settings – a Prototype.” Design
for Better Futures: Beyond the Science of the Artificial. Prototypes and Research-in-Progress,
vol. 16607, Springer, 2026, pp. 367–74, doi:10.1007/978-3-032-28570-6_32.'
short: 'A. Rinkowski, D. Kundisch, in: Design for Better Futures: Beyond the Science
of the Artificial. Prototypes and Research-in-Progress, Springer, 2026, pp. 367–374.'
conference:
end_date: 2026-06-10
location: Münster
name: The 21st International Conference on Design Science Research in Information
Systems and Technology (DESRIST 2026)
start_date: 2026-06-08
date_created: 2026-06-09T12:06:42Z
date_updated: 2026-06-12T08:52:53Z
department:
- _id: '276'
doi: 10.1007/978-3-032-28570-6_32
intvolume: ' 16607'
language:
- iso: eng
page: 367-374
publication: 'Design for Better Futures: Beyond the Science of the Artificial. Prototypes
and Research-in-Progress'
publication_status: epub_ahead
publisher: Springer
related_material:
link:
- relation: confirmation
url: https://link.springer.com/chapter/10.1007/978-3-032-28570-6_32
series_title: Lecture Notes in Computer Science
status: public
title: Developing AI Literacy of Novice Adult Learners Outside of Formal Education
Settings – a Prototype
type: conference
user_id: '16205'
volume: 16607
year: '2026'
...
---
_id: '65857'
abstract:
- lang: eng
text: 'This paper presents a holistic framework for the transition from diesel to
electric bus networks, crucial for meeting EU regulations targeting 100% zero-emission
urban buses by 2035. We employ a two-phase solution framework: in phase 1, we
solve the Charging Location and Electric Vehicle Scheduling Problem to generate
vehicle schedules that are feasible for electric operation; in phase 2, these
schedules serve as input to a multi-period transition planning model that minimizes
the total cost of ownership while determining fleet replacement and charging infrastructure
deployment. Our experiments show that schedules obtained from solving the integrated
charging location and vehicle scheduling problem significantly outperform traditional
methods, resulting in lower total cost of ownership. Additionally, transition
plans reduce local emissions by up to 85% compared to a diesel-only scenario.
We find that vehicle rotations with long distances and sufficient idle time are
prioritized for electrification, enabling earlier emission reductions and cost
savings. This highlights the importance of adopting vehicle scheduling tailored
for electric buses, rather than relying on legacy diesel schedules.'
article_number: '102008'
article_type: original
author:
- first_name: Miriam
full_name: Stumpe, Miriam
id: '64135'
last_name: Stumpe
- first_name: David
full_name: Rößler-von Saß, David
last_name: Rößler-von Saß
- first_name: Natalia
full_name: Kliewer, Natalia
last_name: Kliewer
- first_name: Guido
full_name: Schryen, Guido
id: '72850'
last_name: Schryen
citation:
ama: Stumpe M, Rößler-von Saß D, Kliewer N, Schryen G. Impact of vehicle scheduling
and strategic transition planning on zero-emission bus systems. Transportation
Research Interdisciplinary Perspectives. 2026;38. doi:10.1016/j.trip.2026.102008
apa: Stumpe, M., Rößler-von Saß, D., Kliewer, N., & Schryen, G. (2026). Impact
of vehicle scheduling and strategic transition planning on zero-emission bus systems.
Transportation Research Interdisciplinary Perspectives, 38, Article
102008. https://doi.org/10.1016/j.trip.2026.102008
bibtex: '@article{Stumpe_Rößler-von Saß_Kliewer_Schryen_2026, title={Impact of vehicle
scheduling and strategic transition planning on zero-emission bus systems}, volume={38},
DOI={10.1016/j.trip.2026.102008},
number={102008}, journal={Transportation Research Interdisciplinary Perspectives},
publisher={Elsevier BV}, author={Stumpe, Miriam and Rößler-von Saß, David and
Kliewer, Natalia and Schryen, Guido}, year={2026} }'
chicago: Stumpe, Miriam, David Rößler-von Saß, Natalia Kliewer, and Guido Schryen.
“Impact of Vehicle Scheduling and Strategic Transition Planning on Zero-Emission
Bus Systems.” Transportation Research Interdisciplinary Perspectives 38
(2026). https://doi.org/10.1016/j.trip.2026.102008.
ieee: 'M. Stumpe, D. Rößler-von Saß, N. Kliewer, and G. Schryen, “Impact of vehicle
scheduling and strategic transition planning on zero-emission bus systems,” Transportation
Research Interdisciplinary Perspectives, vol. 38, Art. no. 102008, 2026, doi:
10.1016/j.trip.2026.102008.'
mla: Stumpe, Miriam, et al. “Impact of Vehicle Scheduling and Strategic Transition
Planning on Zero-Emission Bus Systems.” Transportation Research Interdisciplinary
Perspectives, vol. 38, 102008, Elsevier BV, 2026, doi:10.1016/j.trip.2026.102008.
short: M. Stumpe, D. Rößler-von Saß, N. Kliewer, G. Schryen, Transportation Research
Interdisciplinary Perspectives 38 (2026).
date_created: 2026-06-13T06:38:22Z
date_updated: 2026-06-13T06:46:16Z
ddc:
- '000'
department:
- _id: '277'
doi: 10.1016/j.trip.2026.102008
file:
- access_level: closed
content_type: application/pdf
creator: schryen
date_created: 2026-06-13T06:45:51Z
date_updated: 2026-06-13T06:45:51Z
file_id: '65858'
file_name: ELSEVIER ARTICLE.pdf
file_size: 1379145
relation: main_file
success: 1
file_date_updated: 2026-06-13T06:45:51Z
has_accepted_license: '1'
intvolume: ' 38'
keyword:
- Electric bus
- Multi-period planning
- Electric vehicle scheduling
- Charging infrastructure
- Fleet replacement
language:
- iso: eng
publication: Transportation Research Interdisciplinary Perspectives
publication_identifier:
issn:
- 2590-1982
publication_status: published
publisher: Elsevier BV
status: public
title: Impact of vehicle scheduling and strategic transition planning on zero-emission
bus systems
type: journal_article
user_id: '72850'
volume: 38
year: '2026'
...
---
_id: '61366'
author:
- first_name: Guy
full_name: Paré, Guy
last_name: Paré
- first_name: Gerit
full_name: Wagner, Gerit
last_name: Wagner
- first_name: Mary
full_name: Tate, Mary
last_name: Tate
- first_name: Guido
full_name: Schryen, Guido
id: '72850'
last_name: Schryen
- first_name: Mathieu
full_name: Templier, Mathieu
last_name: Templier
citation:
ama: 'Paré G, Wagner G, Tate M, Schryen G, Templier M. Theorising Forward: Positioning
Deductive Elaboration in the Information Systems Research Repertoire. European
Journal of Information Systems. 2026;35(3):555-579. doi:10.1080/0960085x.2025.2550403'
apa: 'Paré, G., Wagner, G., Tate, M., Schryen, G., & Templier, M. (2026). Theorising
Forward: Positioning Deductive Elaboration in the Information Systems Research
Repertoire. European Journal of Information Systems, 35(3), 555–579.
https://doi.org/10.1080/0960085x.2025.2550403'
bibtex: '@article{Paré_Wagner_Tate_Schryen_Templier_2026, title={Theorising Forward:
Positioning Deductive Elaboration in the Information Systems Research Repertoire},
volume={35}, DOI={10.1080/0960085x.2025.2550403},
number={3}, journal={European Journal of Information Systems}, publisher={Informa
UK Limited}, author={Paré, Guy and Wagner, Gerit and Tate, Mary and Schryen, Guido
and Templier, Mathieu}, year={2026}, pages={555–579} }'
chicago: 'Paré, Guy, Gerit Wagner, Mary Tate, Guido Schryen, and Mathieu Templier.
“Theorising Forward: Positioning Deductive Elaboration in the Information Systems
Research Repertoire.” European Journal of Information Systems 35, no. 3
(2026): 555–79. https://doi.org/10.1080/0960085x.2025.2550403.'
ieee: 'G. Paré, G. Wagner, M. Tate, G. Schryen, and M. Templier, “Theorising Forward:
Positioning Deductive Elaboration in the Information Systems Research Repertoire,”
European Journal of Information Systems, vol. 35, no. 3, pp. 555–579, 2026,
doi: 10.1080/0960085x.2025.2550403.'
mla: 'Paré, Guy, et al. “Theorising Forward: Positioning Deductive Elaboration in
the Information Systems Research Repertoire.” European Journal of Information
Systems, vol. 35, no. 3, Informa UK Limited, 2026, pp. 555–79, doi:10.1080/0960085x.2025.2550403.'
short: G. Paré, G. Wagner, M. Tate, G. Schryen, M. Templier, European Journal of
Information Systems 35 (2026) 555–579.
date_created: 2025-09-18T13:02:55Z
date_updated: 2026-06-13T06:49:10Z
ddc:
- '000'
department:
- _id: '277'
doi: 10.1080/0960085x.2025.2550403
file:
- access_level: closed
content_type: application/pdf
creator: schryen
date_created: 2026-06-13T06:49:02Z
date_updated: 2026-06-13T06:49:02Z
file_id: '65859'
file_name: ELSEVIER PUBLICATION - Theorising forward positioning deductive elaboration
in the Information Systems research repertoire.pdf
file_size: 1534733
relation: main_file
success: 1
file_date_updated: 2026-06-13T06:49:02Z
has_accepted_license: '1'
intvolume: ' 35'
issue: '3'
language:
- iso: eng
page: 555-579
publication: European Journal of Information Systems
publication_identifier:
issn:
- 0960-085X
- 1476-9344
publication_status: published
publisher: Informa UK Limited
status: public
title: 'Theorising Forward: Positioning Deductive Elaboration in the Information Systems
Research Repertoire'
type: journal_article
user_id: '72850'
volume: 35
year: '2026'
...
---
_id: '65909'
abstract:
- lang: eng
text: "ABSTRACT\r\n Creativity
and innovation are often understood as the result of a complex interplay of hierarchical
factors, such as national, regional and firm characteristics, or between organisational
and individual factors. While recent applications of qualitative comparative analysis
(QCA) have begun to model such configurational links, their hierarchical nature
has received little empirical attention. As this paper demonstrates, theories
that posit hierarchical configurations can and should be explored using the two‐step
variant of QCA. The paper outlines the potential of the method for the field of
creativity and innovation and helps to navigate key modelling decisions. An illustrative
study explores the occurrence of informal employee innovation behaviour—workarounds—based
on the Ability‐Motivation‐Opportunity (AMO) framework. The results of the two‐step
QCA are superior in terms of reduced limited diversity and complexity to those
of the conventional one‐step QCA. Overall, the method has considerable potential
for empirically capturing the complex, hierarchical interactions inherent in many
innovation processes."
article_number: caim.70053
author:
- first_name: Luc
full_name: Sandfort, Luc
last_name: Sandfort
- first_name: Talea Davina
full_name: Hellweg, Talea Davina
id: '45592'
last_name: Hellweg
orcid: 0000-0002-3868-6568
- first_name: Katharina
full_name: Radermacher, Katharina
id: '47691'
last_name: Radermacher
- first_name: Martin
full_name: Schneider, Martin
id: '471'
last_name: Schneider
orcid: https://orcid.org/0000-0002-6961-3716
citation:
ama: 'Sandfort L, Hellweg TD, Radermacher K, Schneider M. Modelling Hierarchical
Configurations in Innovation Research With Two‐Step QCA: Methodological Recommendations
and an Application to Workarounds. Creativity and Innovation Management.
Published online 2026. doi:10.1111/caim.70053'
apa: 'Sandfort, L., Hellweg, T. D., Radermacher, K., & Schneider, M. (2026).
Modelling Hierarchical Configurations in Innovation Research With Two‐Step QCA:
Methodological Recommendations and an Application to Workarounds. Creativity
and Innovation Management, Article caim. 70053. https://doi.org/10.1111/caim.70053'
bibtex: '@article{Sandfort_Hellweg_Radermacher_Schneider_2026, title={Modelling
Hierarchical Configurations in Innovation Research With Two‐Step QCA: Methodological
Recommendations and an Application to Workarounds}, DOI={10.1111/caim.70053},
number={caim. 70053}, journal={Creativity and Innovation Management}, publisher={Wiley},
author={Sandfort, Luc and Hellweg, Talea Davina and Radermacher, Katharina and
Schneider, Martin}, year={2026} }'
chicago: 'Sandfort, Luc, Talea Davina Hellweg, Katharina Radermacher, and Martin
Schneider. “Modelling Hierarchical Configurations in Innovation Research With
Two‐Step QCA: Methodological Recommendations and an Application to Workarounds.”
Creativity and Innovation Management, 2026. https://doi.org/10.1111/caim.70053.'
ieee: 'L. Sandfort, T. D. Hellweg, K. Radermacher, and M. Schneider, “Modelling
Hierarchical Configurations in Innovation Research With Two‐Step QCA: Methodological
Recommendations and an Application to Workarounds,” Creativity and Innovation
Management, Art. no. caim. 70053, 2026, doi: 10.1111/caim.70053.'
mla: 'Sandfort, Luc, et al. “Modelling Hierarchical Configurations in Innovation
Research With Two‐Step QCA: Methodological Recommendations and an Application
to Workarounds.” Creativity and Innovation Management, caim. 70053, Wiley,
2026, doi:10.1111/caim.70053.'
short: L. Sandfort, T.D. Hellweg, K. Radermacher, M. Schneider, Creativity and Innovation
Management (2026).
date_created: 2026-06-16T09:21:14Z
date_updated: 2026-06-16T09:24:26Z
department:
- _id: '19'
- _id: '185'
doi: 10.1111/caim.70053
language:
- iso: eng
publication: Creativity and Innovation Management
publication_identifier:
issn:
- 0963-1690
- 1467-8691
publication_status: published
publisher: Wiley
status: public
title: 'Modelling Hierarchical Configurations in Innovation Research With Two‐Step
QCA: Methodological Recommendations and an Application to Workarounds'
type: journal_article
user_id: '54657'
year: '2026'
...
---
_id: '65910'
article_type: original
author:
- first_name: Talea Davina
full_name: Hellweg, Talea Davina
id: '45592'
last_name: Hellweg
orcid: 0000-0002-3868-6568
- first_name: Katharina
full_name: Radermacher, Katharina
id: '47691'
last_name: Radermacher
- first_name: Martin
full_name: Schneider, Martin
id: '471'
last_name: Schneider
orcid: https://orcid.org/0000-0002-6961-3716
- first_name: Luc Dana
full_name: Sandfort, Luc Dana
id: '44544'
last_name: Sandfort
citation:
ama: 'Hellweg TD, Radermacher K, Schneider M, Sandfort LD. Verstecktes Innovationspotenzial:
Entstehungsfaktoren von Workarounds. . PersonalQuarterly 2026(01). Published
online 2026:50-57.'
apa: 'Hellweg, T. D., Radermacher, K., Schneider, M., & Sandfort, L. D. (2026).
Verstecktes Innovationspotenzial: Entstehungsfaktoren von Workarounds. . PersonalQuarterly
2026(01), 50–57.'
bibtex: '@article{Hellweg_Radermacher_Schneider_Sandfort_2026, title={Verstecktes
Innovationspotenzial: Entstehungsfaktoren von Workarounds. }, journal={PersonalQuarterly
2026(01)}, author={Hellweg, Talea Davina and Radermacher, Katharina and Schneider,
Martin and Sandfort, Luc Dana}, year={2026}, pages={50–57} }'
chicago: 'Hellweg, Talea Davina, Katharina Radermacher, Martin Schneider, and Luc
Dana Sandfort. “Verstecktes Innovationspotenzial: Entstehungsfaktoren von Workarounds.
.” PersonalQuarterly 2026(01), 2026, 50–57.'
ieee: 'T. D. Hellweg, K. Radermacher, M. Schneider, and L. D. Sandfort, “Verstecktes
Innovationspotenzial: Entstehungsfaktoren von Workarounds. ,” PersonalQuarterly
2026(01), pp. 50–57, 2026.'
mla: 'Hellweg, Talea Davina, et al. “Verstecktes Innovationspotenzial: Entstehungsfaktoren
von Workarounds. .” PersonalQuarterly 2026(01), 2026, pp. 50–57.'
short: T.D. Hellweg, K. Radermacher, M. Schneider, L.D. Sandfort, PersonalQuarterly
2026(01) (2026) 50–57.
date_created: 2026-06-16T09:39:09Z
date_updated: 2026-06-16T09:39:16Z
department:
- _id: '19'
- _id: '185'
language:
- iso: eng
page: 50-57
publication: PersonalQuarterly 2026(01)
status: public
title: 'Verstecktes Innovationspotenzial: Entstehungsfaktoren von Workarounds. '
type: journal_article
user_id: '54657'
year: '2026'
...
---
_id: '65894'
abstract:
- lang: eng
text: We examine the relation between voluntary audit and the cost of debt in private
firms. We use a sample of 7420 small private firms operating in the period 2006-2022
that are not subject to mandatory audits. Firms self-select into voluntary audits
because of the economic setting (e.g., ownership complexity, export, subsidiary
status) or because firm fundamentals limit their access to financial debt. In
the outcome analyses, we find that voluntary audits result in higher, rather than
lower, interest rates with increases ranging from approximately 1.7 percentage
points, but going higher depending on the exact specification. This effect is
present regardless of the perceived audit quality (Big-4 vs. non-Big-4), consistent
across auditor types. Audited firms’ earnings are less informative about future
operating performance. Voluntary audits facilitate access to financial debt for
high-risk firms. The price paid is reflected in higher interest rates for voluntary
audits – firms with higher information/fundamental risk.
article_number: '105474'
author:
- first_name: Riste
full_name: Ichev, Riste
last_name: Ichev
- first_name: Jernej
full_name: Koren, Jernej
last_name: Koren
- first_name: Urska
full_name: Kosi, Urska
last_name: Kosi
- first_name: Katarina
full_name: Sitar Sustar, Katarina
last_name: Sitar Sustar
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: 'Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. Cost of debt for
private firms revisited: voluntary audits as a reflection of risk. International
Review of Economics & Finance. 2026;109. doi:10.1016/j.iref.2026.105474'
apa: 'Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2026).
Cost of debt for private firms revisited: voluntary audits as a reflection of
risk. International Review of Economics & Finance, 109, Article
105474. https://doi.org/10.1016/j.iref.2026.105474'
bibtex: '@article{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2026, title={Cost of
debt for private firms revisited: voluntary audits as a reflection of risk}, volume={109},
DOI={10.1016/j.iref.2026.105474},
number={105474}, journal={International Review of Economics & Finance}, publisher={Elsevier
}, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina
and Valentincic, Aljosa}, year={2026} }'
chicago: 'Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa
Valentincic. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a
Reflection of Risk.” International Review of Economics & Finance 109
(2026). https://doi.org/10.1016/j.iref.2026.105474.'
ieee: 'R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, “Cost of
debt for private firms revisited: voluntary audits as a reflection of risk,” International
Review of Economics & Finance, vol. 109, Art. no. 105474, 2026, doi: 10.1016/j.iref.2026.105474.'
mla: 'Ichev, Riste, et al. “Cost of Debt for Private Firms Revisited: Voluntary
Audits as a Reflection of Risk.” International Review of Economics & Finance,
vol. 109, 105474, Elsevier , 2026, doi:10.1016/j.iref.2026.105474.'
short: R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International
Review of Economics & Finance 109 (2026).
date_created: 2026-06-15T10:26:04Z
date_updated: 2026-06-22T11:37:47Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.1016/j.iref.2026.105474
intvolume: ' 109'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.1016/j.iref.2026.105474
oa: '1'
publication: International Review of Economics & Finance
publication_identifier:
issn:
- 1059-0560
publication_status: published
publisher: 'Elsevier '
status: public
title: 'Cost of debt for private firms revisited: voluntary audits as a reflection
of risk'
type: journal_article
user_id: '54068'
volume: 109
year: '2026'
...
---
_id: '65860'
abstract:
- lang: eng
text: We investigate the role of stakeholders in the CSR reporting of non-listed
savings banks in Germany. They are established by municipal trustees and serve
clients in their distinct operating area. Reporting discretion under the Non-Financial
Reporting Directive may lead to variation in CSR reporting due to differences
in sustainability interests of banks’ stakeholders and CSR governance (e.g. existence
of a CSR manager). We document that the CSR reports and specific CSR dimensions
are intensely associated with the existence of strong CSR governance and to a
lesser extent with the interests of municipal trustees and bank clients. However,
the associations with these stakeholders are predominantly present in banks with
strong CSR governance. Our findings inform policy discussions about detailed CSR
disclosure requirements (e.g. the European Sustainability Reporting Standards)
and extension of reporting scope to firms with regional orientation and absence
of typical shareholders.
author:
- first_name: Maryna
full_name: Gulenko, Maryna
last_name: Gulenko
- first_name: Saskia
full_name: Kohlhase, Saskia
last_name: Kohlhase
- first_name: Urska
full_name: Kosi, Urska
last_name: Kosi
citation:
ama: Gulenko M, Kohlhase S, Kosi U. The Role of Stakeholders in CSR Reporting of
Non-Listed Banks. Accounting in Europe. Published online 2026:1-35. doi:10.1080/17449480.2026.2631702
apa: Gulenko, M., Kohlhase, S., & Kosi, U. (2026). The Role of Stakeholders
in CSR Reporting of Non-Listed Banks. Accounting in Europe, 1–35. https://doi.org/10.1080/17449480.2026.2631702
bibtex: '@article{Gulenko_Kohlhase_Kosi_2026, title={The Role of Stakeholders in
CSR Reporting of Non-Listed Banks}, DOI={10.1080/17449480.2026.2631702},
journal={Accounting in Europe}, publisher={Informa UK Limited}, author={Gulenko,
Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2026}, pages={1–35} }'
chicago: Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. “The Role of Stakeholders
in CSR Reporting of Non-Listed Banks.” Accounting in Europe, 2026, 1–35.
https://doi.org/10.1080/17449480.2026.2631702.
ieee: 'M. Gulenko, S. Kohlhase, and U. Kosi, “The Role of Stakeholders in CSR Reporting
of Non-Listed Banks,” Accounting in Europe, pp. 1–35, 2026, doi: 10.1080/17449480.2026.2631702.'
mla: Gulenko, Maryna, et al. “The Role of Stakeholders in CSR Reporting of Non-Listed
Banks.” Accounting in Europe, Informa UK Limited, 2026, pp. 1–35, doi:10.1080/17449480.2026.2631702.
short: M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.
date_created: 2026-06-15T08:08:05Z
date_updated: 2026-06-22T11:36:07Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.1080/17449480.2026.2631702
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://doi.org/10.1080/17449480.2026.2631702
oa: '1'
page: 1-35
publication: Accounting in Europe
publication_identifier:
issn:
- 1744-9480
- 1744-9499
publication_status: published
publisher: Informa UK Limited
status: public
title: The Role of Stakeholders in CSR Reporting of Non-Listed Banks
type: journal_article
user_id: '54068'
year: '2026'
...
---
_id: '66058'
author:
- first_name: Friederike
full_name: Breuing, Friederike
id: '45696'
last_name: Breuing
orcid: 0009-0003-5494-2597
citation:
ama: 'Breuing F. Building Bridges – Partizipation und Reflexion mit der LEGO® SERIOUS
PLAY®-Methode fördern. In: ; 2026.'
apa: 'Breuing, F. (2026). Building Bridges – Partizipation und Reflexion mit
der LEGO® SERIOUS PLAY®-Methode fördern. edYOUcate@UPB 2026: Hochschule
als demokratischer Raum Demokratie lernen – Demokratie lehren, Paderborn.'
bibtex: '@inproceedings{Breuing_2026, title={Building Bridges – Partizipation und
Reflexion mit der LEGO® SERIOUS PLAY®-Methode fördern}, author={Breuing, Friederike},
year={2026} }'
chicago: Breuing, Friederike. “Building Bridges – Partizipation und Reflexion mit
der LEGO® SERIOUS PLAY®-Methode fördern,” 2026.
ieee: 'F. Breuing, “Building Bridges – Partizipation und Reflexion mit der LEGO®
SERIOUS PLAY®-Methode fördern,” presented at the edYOUcate@UPB 2026: Hochschule
als demokratischer Raum Demokratie lernen – Demokratie lehren, Paderborn, 2026.'
mla: Breuing, Friederike. Building Bridges – Partizipation und Reflexion mit
der LEGO® SERIOUS PLAY®-Methode fördern. 2026.
short: 'F. Breuing, in: 2026.'
conference:
end_date: 2026-06-23
location: Paderborn
name: 'edYOUcate@UPB 2026: Hochschule als demokratischer Raum Demokratie lernen
– Demokratie lehren'
start_date: 2026-06-23
date_created: 2026-06-26T07:23:26Z
date_updated: 2026-06-26T07:24:00Z
department:
- _id: '208'
language:
- iso: ger
status: public
title: Building Bridges – Partizipation und Reflexion mit der LEGO® SERIOUS PLAY®-Methode
fördern
type: conference
user_id: '45696'
year: '2026'
...
---
_id: '66030'
abstract:
- lang: eng
text: Die Frage, ob bei einer Verbraucherbürgschaft, die in einer Außergeschäftsraumsituation
abgegeben worden ist, ein Wider-rufsrecht besteht, ist seit nunmehr 30 Jahren
umstritten. Der BGH hatte im Jahr 2020 in einem Grundsatzurteil das Widerrufsrecht
abgelehnt - nur neun Monate vor der erneuten Ände-rung des für diese Frage entscheidenden
§ 312 BGB. Der Beitrag zeigt, dass die Abgabe einer Bürgschaftserklärung notwendigerweise
mit der Bereitstellung personenbezogener Daten verbunden ist. Dies eröffnet aufgrund
des überobligatorisch weit gefassten Tatbestands des neuen § 312 Abs. 1a BGB den
Anwendungsbereich des Verbrauchervertragsrechts und begründet damit das Widerrufsrecht
nach § 312g BGB.
author:
- first_name: David
full_name: Bartlitz, David
last_name: Bartlitz
citation:
ama: Bartlitz D. Die Widerruflichkeit der Verbraucherbürgschaft – a never ending
story. JuristenZeitung. 2026;81(12):537-545. doi:10.1628/jz-2026-0161
apa: Bartlitz, D. (2026). Die Widerruflichkeit der Verbraucherbürgschaft – a never
ending story. JuristenZeitung, 81(12), 537–545. https://doi.org/10.1628/jz-2026-0161
bibtex: '@article{Bartlitz_2026, title={Die Widerruflichkeit der Verbraucherbürgschaft
– a never ending story}, volume={81}, DOI={10.1628/jz-2026-0161},
number={12}, journal={JuristenZeitung}, publisher={Mohr Siebeck}, author={Bartlitz,
David}, year={2026}, pages={537–545} }'
chicago: 'Bartlitz, David. “Die Widerruflichkeit der Verbraucherbürgschaft – a never
ending story.” JuristenZeitung 81, no. 12 (2026): 537–45. https://doi.org/10.1628/jz-2026-0161.'
ieee: 'D. Bartlitz, “Die Widerruflichkeit der Verbraucherbürgschaft – a never ending
story,” JuristenZeitung, vol. 81, no. 12, pp. 537–545, 2026, doi: 10.1628/jz-2026-0161.'
mla: Bartlitz, David. “Die Widerruflichkeit der Verbraucherbürgschaft – a never
ending story.” JuristenZeitung, vol. 81, no. 12, Mohr Siebeck, 2026, pp.
537–45, doi:10.1628/jz-2026-0161.
short: D. Bartlitz, JuristenZeitung 81 (2026) 537–545.
date_created: 2026-06-24T08:44:27Z
date_updated: 2026-06-24T08:44:39Z
department:
- _id: '845'
doi: 10.1628/jz-2026-0161
intvolume: ' 81'
issue: '12'
language:
- iso: ger
page: 537-545
publication: JuristenZeitung
publication_identifier:
issn:
- 0022-6882
publication_status: published
publisher: Mohr Siebeck
status: public
title: Die Widerruflichkeit der Verbraucherbürgschaft – a never ending story
type: journal_article
user_id: '90186'
volume: 81
year: '2026'
...