@article{4700, author = {{Becker, Jorg and Beverungen, Daniel and Knackstedt, Ralf and Matzner, Martin and Müller, Oliver and Pöppelbuss, Jens}}, isbn = {{0018-9391}}, issn = {{00189391}}, journal = {{IEEE Transactions on Engineering Management}}, keywords = {{Action research, boundary spanning, business process management (BPM), service blueprinting, service networks}}, number = {{3}}, pages = {{468----482}}, title = {{{Bridging the gap between manufacturing and service through IT-based boundary objects}}}, doi = {{10.1109/TEM.2012.2214770}}, year = {{2013}}, } @article{47907, author = {{Reimsbach, Daniel}}, issn = {{0044-2372}}, journal = {{Journal of Business Economics}}, keywords = {{Economics and Econometrics, Business and International Management}}, number = {{4}}, pages = {{479--515}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing}}}, doi = {{10.1007/s11573-013-0688-y}}, volume = {{84}}, year = {{2013}}, } @article{47911, abstract = {{ABSTRACTThis study examines how the disclosure of negative sustainability‐related incidents affects the investment‐related judgments of decision‐makers. Participants in a sequential 2 × 2 between‐subjects experiment first received a company's financial information before viewing additional sustainability information (by the company and by a non‐governmental organization (NGO); with and without negative disclosure). Results indicate that self‐reporting of negative incidents does not affect decision‐makers’ stock price estimates and investment decisions compared with judgments based on financial information only. However, third‐party disclosure of these incidents by a NGO has a negative affect on these investment‐related judgments. Furthermore, the magnitude of the NGO reporting effect depends on whether the company itself simultaneously reports these incidents. Thus, disclosing negative incidents in sustainability reporting could lose some of its apparent stigma. Instead of avoiding negative reporting altogether, managers might use it as a risk mitigation tool in their reporting strategy. The results also emphasize the power of the often‐mentioned ‘watchdog’ function of NGOs acting as stakeholder advocates. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment}}, author = {{Reimsbach, Daniel and Hahn, Rüdiger}}, issn = {{0964-4733}}, journal = {{Business Strategy and the Environment}}, keywords = {{Management, Monitoring, Policy and Law, Strategy and Management, Geography, Planning and Development, Business and International Management}}, number = {{4}}, pages = {{217--235}}, publisher = {{Wiley}}, title = {{{The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development}}}, doi = {{10.1002/bse.1816}}, volume = {{24}}, year = {{2013}}, } @article{20863, abstract = {{This article examines and extends research on the relation between the capital asset pricing model market beta, accounting risk measures and macroeconomic risk factors. We employ a beta decomposition approach that nests competing models with different business risk proxies and allows to frame cross-model comparison. Because model tests require estimated independent variables resulting in measurement error, we empirically estimate three comparable model specifications with instrumental variable estimators and for the first time provide thorough instrument diagnostics in this setting. Correcting for the heretofore neglected weak instruments problem we find that growth risk (i.e., the risk of firm sales variations that are inconsistent with the market wide trends), is the business risk that explains cross-sectional variations in market beta best.}}, author = {{Schlueter, Tobias and Sievers, Sönke}}, issn = {{0924-865X}}, journal = {{Review of Quantitative Finance and Accounting (VHB-JOURQUAL 4 Ranking B)}}, keywords = {{CAPM, Cost of capital, Accounting beta, Intrinsic business risk, Growth risk, Instrumental variables}}, number = {{3}}, pages = {{535--570}}, title = {{{Determinants of market beta: the impacts of firm-specific accounting figures and market conditions}}}, doi = {{10.1007/s11156-013-0352-1}}, year = {{2013}}, } @article{4706, abstract = {{Purpose – The purpose of this paper is to show how to employ complex event processing (CEP) for the observation and management of business processes. It proposes a conceptual architecture of BPM event producer, processor, and consumer and describes technical implications for the application with standard software in a perfect order scenario. Design/methodology/approach – The authors discuss business process analytics as the technological background. The capabilities of CEP in a BPM context are outlined an architecture design is proposed. A sophisticated proof-of-concept demonstrates its applicability. Findings – The results overcome the separation and data latency issues of process controlling, monitoring, and simulation. Distinct analyses of past, present, and future blur into a holistic real-time approach. The authors highlight the necessity for configurable event producer in BPM engines, process event support in CEP engines, a common process event format, connectors to visualizers, notifiers and return channels to the BPM engine. Research limitations/implications – Further research will thoroughly evaluate the approach in a variety of business settings. New concepts and standards for the architecture's building blocks will be needed to improve maintainability and operability. Practical implications – Managers learn how CEP can yield insights into business processes' operations. The paper illustrates a path to overcome inflexibility, latency, and missing feedback mechanisms of current process modeling and control solutions. Software vendors might be interested in the conceptualization and the described needs for further development. Originality/value – So far, there is no commercial CEP-based BPM solution which facilitates a round trip from insight to action as outlines. As major software vendors have begun developing solutions (BPM/BPA solutions), this paper will stimulate a debate between research and practice on suitable design and technology.}}, author = {{Janiesch, Christian and Matzner, Martin and Müller, Oliver}}, isbn = {{1020120096}}, issn = {{14637154}}, journal = {{Business Process Management Journal}}, keywords = {{Architecture, Business activity monitoring, Business process management, Business process re-engineering, Complex event processing, Computer software, Standard software}}, number = {{4}}, pages = {{625----643}}, title = {{{Beyond process monitoring: A proof-of-concept of event-driven business activity management}}}, doi = {{10.1108/14637151211253765}}, year = {{2012}}, } @inproceedings{1120, abstract = {{SCM is a simple, modular and flexible system for web monitoring and customer interaction management. In our view, its main advantages are the following: It is completely web based. It combines all technologies, data, software agents and human agents involved in the monitoring and customer interaction process. It can be used for messages written in any natural language. Although the prototype of SCM is designed for classifying and processing messages about mobile-phone related problems in social networks, SCM can easily be adapted to other text types such as discussion board posts, blogs or emails. Unlike comparable systems, SCM uses linguistic technologies to classify messages and recognize paraphrases of product names. For two reasons, product name paraphrasing plays a major role in SCM: First, product names typically have many, sometimes hundreds or thousands of intralingual paraphrases. Secondly, product names have interlingual paraphrases: The same products are often called or spelt differently in different countries and/or languages. By mapping product name variants to an international canonical form, SCM allows for answering questions like Which statements are made about this mobile phone in which languages/in which social networks/in which countries/...? The SCM product name paraphrasing engine is designed in such a way that standard variants are assigned automatically, regular variants are assigned semiautomatically and idiosyncratic variants can be added manually. With this and similar features we try to realize our philosophy of simplicity, modularity and flexibility: Whatever can be done automatically is done automatically. But manual intervention is always possible and easy and it does not conflict in any way with the automatic functions of SCM.}}, author = {{Schuster, Jörg and Lee, Yeong Su and Kobothanassi, Despina and Bargel, Matthias and Geierhos, Michaela}}, booktitle = {{International Conference on Information Society (i-Society 2011)}}, isbn = {{978-1-61284-148-9}}, keywords = {{Social Media Business Integration, Contact Center Application Support, Monitoring Social Conversations, Social Customer Interaction Management, Monitoring, Software Agents}}, location = {{London, UK}}, pages = {{153--158}}, publisher = {{IEEE}}, title = {{{SCM - A Simple, Modular and Flexible Customer Interaction Management System}}}, year = {{2011}}, } @inproceedings{1122, abstract = {{Within this paper, we will describe a new approach to customer interaction management by integrating social networking channels into existing business processes. Until now, contact center agents still read these messages and forward them to the persons in charge of customer’s in the company. But with the introduction of Web 2.0 and social networking clients are more likely to communicate with the companies via Facebook and Twitter instead of filling data in contact forms or sending e-mail requests. In order to maintain an active communication with international clients via social media, the multilingual consumer contacts have to be categorized and then automatically assigned to the corresponding business processes (e.g. technicalservice, shipping, marketing, and accounting). This allows the company to follow general trends in customer opinions on the Internet, but also record two-sided communication for customer relationship management.}}, author = {{Geierhos, Michaela and Lee, Yeong Su and Bargel, Matthias}}, booktitle = {{Multilingual Resources, Multilingual Applications: Proceedings of the Conference of the German Society for Computational Linguistics and Language Technology (GSCL) 2011}}, editor = {{Hedeland, Hanna and Schmidt, Thomas and Wörner, Kai}}, issn = {{0176-599X}}, keywords = {{Classification of Multilingual Customer Contacts, Contact Center Application Support, Social Media Business Integration}}, location = {{Hamburg, Germany}}, pages = {{219--222}}, publisher = {{University of Hamburg}}, title = {{{Processing Multilingual Customer Contacts via Social Media}}}, volume = {{96}}, year = {{2011}}, } @article{1125, abstract = {{Since customers first share their problems with a social networking community before directly addressing a company, social networking sites such as Facebook, Twitter, MySpace or Foursquare will be the interface between customer and company. For this reason, it is assumed that social networks will evolve into a common communication channel – not only between individuals but also between customers and companies. However, social networking has not yet been integrated into customer interaction management (CIM) tools. In general, a CIM application is used by the agents in a contact centre while communicating with the customers. Such systems handle communication across multiple different channels, such as e-mail, telephone, Instant Messaging, letter etc. What we do now is to integrate social networking into CIM applications by adding another communication channel. This allows the company to follow general trends in customer opinions on the Internet, but also record two-sided communication for customer service management and the company’s response will be delivered through the customer’s preferred social networking site.}}, author = {{Geierhos, Michaela}}, issn = {{17982340}}, journal = {{Journal of Advances in Information Technology}}, keywords = {{Social Media Business Integration, Multichannel Customer Interaction Management, Contact Centre Application Support}}, number = {{4}}, pages = {{222--233}}, publisher = {{Engineering and Technology Publishing (ETPub)}}, title = {{{Customer Interaction 2.0: Adopting Social Media as Customer Service Channel}}}, doi = {{10.4304/jait.2.4.222-233}}, volume = {{2}}, year = {{2011}}, } @article{4430, abstract = {{Eine zentrale Herausforderung in der Ausbildung angehender Wirtschaftslehrpersonen stellt die sinnvolle Verknüpfung von Theorie- und Praxiserfahrungen dar. Im Rahmen der Ausbildung angehender Wirtschaftslehrpersonen an der Universität St. Gallen wird eine Lernumgebung gestaltet, die eine Verschränkung von Theorie- und Praxiserfahrungen ermöglichen soll. Die Lernprozesse der Studierenden werden dabei durch didaktisch angeleitete Weblogarbeit unterstützt. Trotz der Lernchancen, die sich aus einer Verknüpfung von theoretischen und praktischen Lernphasen ergeben, schätzen die Studierenden den Nutzen der Weblogarbeit als äusserst gering ein. Die Studierenden bei der reflexiven Integration praxisnaher und theoretischer Lernerfahrungen zu unterstützen, ist eine Herausforderung, die dezidierter Anleitung und Förderung durch die Lehrpersonen bedarf}}, author = {{Jenert, Tobias and Gebhardt, Anja and Käser, Reto}}, issn = {{1992-9579}}, journal = {{Zeitschrift für E-Learning}}, keywords = {{Weblog, Blog, e-learning, TEL, higher education, business education}}, number = {{2}}, pages = {{17--29}}, publisher = {{Studien-Verlag}}, title = {{{Weblogs zur Unterstützung der Theorie-Praxis-Integration in der Wirtschaftslehrenden-Ausbildung}}}, volume = {{6}}, year = {{2011}}, } @inproceedings{4707, author = {{Janiesch, Christian and Matzner, Martin and Müller, Oliver}}, booktitle = {{Lecture Notes in Computer Science}}, isbn = {{9783642230585}}, issn = {{03029743}}, keywords = {{Reference architecture, business activity management, business process analytics, business process management, complex event processing}}, title = {{{A blueprint for event-driven business activity management}}}, doi = {{10.1007/978-3-642-23059-2_4}}, year = {{2011}}, } @techreport{47091, author = {{Löschel, Andreas and Reif, Christiane and Kesternich, Martin and Koesler, Simon and Osberghaus, Daniel and Korioth, Stefan}}, issn = {{0043-6275}}, keywords = {{Business, Management and Accounting (miscellaneous)}}, pages = {{712--716}}, publisher = {{Wirtschaftsdienst 91(10), 712-716}}, title = {{{Versteigerungserlöse aus CO2-Zertifikaten im Spannungsfeld zwischen Bund und Ländern}}}, doi = {{10.1007/s10273-011-1289-4}}, volume = {{91(10)}}, year = {{2011}}, } @inproceedings{5643, abstract = {{Enduring doubts about the value of IS investments reveal that IS researchers have not fully managed to identify and to explain the economic benefits of IS. This paper assumes that literature reviews, which represent a powerful instrument for the identification and synthesis of knowledge, have not tapped their full potential to address this issue due to deficiencies in methodology. The analysis of 18 literature reviews published in pertinent academic outlets during the past 20 years shows such deficiencies. Two of the most critical weaknesses identified are (1) the lack of theory use in most reviews and (2) a weak linkage of reviews, resulting in little progress in theory and framework development. The systematic identification of these weaknesses and the extraction of promising methodological examples from past literature are the main contributions of this work, which supports the composition of more effective literature reviews in future research.}}, author = {{Schryen, Guido}}, booktitle = {{Proceedings of the First Scandinavian Conference on Information Systems (SCIS)}}, keywords = {{Literature review, Business value, Information systems, Methodology, Theory}}, title = {{{An Analysis of Literature Reviews on IS Business Value: How Deficiencies in Methodology and Theory Use Resulted in Limited Effectiveness}}}, year = {{2010}}, } @article{5644, abstract = {{The economic relevance of information systems has been studied for many years and has attracted an abundance of research papers. However, the ?productivity paradoxon? of the 90s, Carr?s widely recognized paper ?IT doesn?t matter?, and several studies that do not find a positive correlation between IS investments and economic performance reveal long-lasting difficulties for IS researchers to explain ?IS business value?. Business executives and researchers also continue to question the value of IS investments. This raises the question of whether literature reviews have tapped their potential to address the concerns by covering key research areas of IS business value and preserving their key findings. In order to address this question, this paper identifies and describes 12 key research areas, and synthesizes what literature reviews published in pertinent academic outlets have done to preserve knowledge. The analysis of 22 literature reviews shows that some crucial areas have not been (sufficiently) covered. They provide fertile areas for future literature reviews. As this work is based on the results of more than 200 research papers, it is capable of drawing a comprehensive picture of the current state-of-the-art in IS business value research.}}, author = {{Schryen, Guido}}, journal = {{Business \& Information Systems Engineering (BISE)}}, keywords = {{Business value, Information systems, Literature review, Meta review}}, number = {{4}}, pages = {{225--237}}, publisher = {{Springer}}, title = {{{Preserving knowledge on IS business value: what literature reviews have done}}}, volume = {{52}}, year = {{2010}}, }