@article{41192, abstract = {{AbstractWe examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning.}}, author = {{Ortmann, Regina and Pummerer, Erich}}, issn = {{0044-2372}}, journal = {{Journal of Business Economics}}, keywords = {{Economics and Econometrics, Business and International Management}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Distortional effects of separate accounting and formula apportionment on factor allocation}}}, doi = {{10.1007/s11573-022-01133-5}}, year = {{2023}}, } @article{45655, author = {{FitzGerald, Clare and Fraser, Alec and Kimmitt, Jonathan and Knoll, Lisa and Williams, James}}, issn = {{1096-7494}}, journal = {{International Public Management Journal}}, keywords = {{Public Administration, Business and International Management}}, number = {{3}}, pages = {{329--338}}, publisher = {{Informa UK Limited}}, title = {{{Outcomes-based contracting and public management reform: Lessons from a decade of experimentation}}}, doi = {{10.1080/10967494.2023.2170504}}, volume = {{26}}, year = {{2023}}, } @article{48517, author = {{Hubner-Benz, Sylvia and Baum, Matthias}}, issn = {{1742-5360}}, journal = {{International Journal of Entrepreneurial Venturing}}, keywords = {{Management of Technology and Innovation, Strategy and Management, Business and International Management}}, number = {{1}}, publisher = {{Inderscience Publishers}}, title = {{{What predicts effectuation preferences Disentangling individual and environmental factors and illuminating decision criteria}}}, doi = {{10.1504/ijev.2023.129283}}, volume = {{15}}, year = {{2023}}, } @article{48512, author = {{Deng, Wei and Hubner-Benz, Sylvia and Frese, Michael and Song, Zhaoli}}, issn = {{1075-4253}}, journal = {{Journal of International Management}}, keywords = {{Strategy and Management, Finance, Business and International Management}}, number = {{3}}, publisher = {{Elsevier BV}}, title = {{{Different ways lead to ambidexterity: Configurations for team innovation across China, India, and Singapore}}}, doi = {{10.1016/j.intman.2023.101027}}, volume = {{29}}, year = {{2023}}, } @article{48900, author = {{Diederich, Sarah and Iseke, Anja and Pull, Kerstin and Schneider, Martin}}, issn = {{0958-5192}}, journal = {{The International Journal of Human Resource Management}}, keywords = {{Management of Technology and Innovation, Organizational Behavior and Human Resource Management, Strategy and Management, Business and International Management, Industrial relations}}, pages = {{1--29}}, publisher = {{Informa UK Limited}}, title = {{{Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level}}}, doi = {{10.1080/09585192.2023.2273331}}, year = {{2023}}, } @article{49446, author = {{Diederich, Sarah and Iseke, Anja and Pull, Kerstin and Schneider, Martin}}, issn = {{0958-5192}}, journal = {{The International Journal of Human Resource Management}}, keywords = {{Management of Technology and Innovation, Organizational Behavior and Human Resource Management, Strategy and Management, Business and International Management, Industrial relations}}, pages = {{1--29}}, publisher = {{Informa UK Limited}}, title = {{{Role (in-)congruity and the Catch 22 for female executives: how stereotyping contributes to the gender pay gap at top executive level}}}, doi = {{10.1080/09585192.2023.2273331}}, year = {{2023}}, } @article{35728, abstract = {{Abstract Technological developments such as Cloud Computing, the Internet of Things, Big Data and Artificial Intelligence continue to drive the digital transformation of business and society. With the advent of platform-based ecosystems and their potential to address complex challenges, there is a trend towards greater interconnectedness between different stakeholders to co-create services based on the provision and use of data. While previous research on digital transformation mainly focused on digital transformation within organizations, it is of growing importance to understand the implications for digital transformation on different layers (e.g., interorganizational cooperation and platform ecosystems). In particular, the conceptualization and implications of public data spaces and related ecosystems provide promising research opportunities. This special issue contains five papers on the topic of digital transformation and, with the editorial, further contributes by providing an initial conceptualization of public data spaces' potential to foster innovative progress and digital transformation from a management perspective.}}, author = {{Beverungen, Daniel and Hess, Thomas and Köster, Antonia and Lehrer, Christiane}}, issn = {{1019-6781}}, journal = {{Electronic Markets}}, keywords = {{Management of Technology and Innovation, Marketing, Computer Science Applications, Economics and Econometrics, Business and International Management}}, number = {{2}}, pages = {{493--501}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{From private digital platforms to public data spaces: implications for the digital transformation}}}, doi = {{10.1007/s12525-022-00553-z}}, volume = {{32}}, year = {{2022}}, } @article{35732, abstract = {{AbstractWhile the Information Systems (IS) discipline has researched digital platforms extensively, the body of knowledge appertaining to platforms still appears fragmented and lacking conceptual consistency. Based on automated text mining and unsupervised machine learning, we collect, analyze, and interpret the IS discipline’s comprehensive research on platforms—comprising 11,049 papers spanning 44 years of research activity. From a cluster analysis concerning platform concepts’ semantically most similar words, we identify six research streams on platforms, each with their own platform terms. Based on interpreting the identified concepts vis-à-vis the extant research and considering a temporal perspective on the concepts’ application, we present a lexicon of platform concepts, to guide further research on platforms in the IS discipline. Researchers and managers can build on our results to position their work appropriately, applying a specific theoretical perspective on platforms in isolation or combining multiple perspectives to study platform phenomena at a more abstract level.}}, author = {{Bartelheimer, Christian and zur Heiden, Philipp and Lüttenberg, Hedda and Beverungen, Daniel}}, issn = {{1019-6781}}, journal = {{Electronic Markets}}, keywords = {{Management of Technology and Innovation, Marketing, Computer Science Applications, Economics and Econometrics, Business and International Management}}, number = {{1}}, pages = {{375--396}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Systematizing the lexicon of platforms in information systems: a data-driven study}}}, doi = {{10.1007/s12525-022-00530-6}}, volume = {{32}}, year = {{2022}}, } @article{35740, abstract = {{AbstractWhile the Information Systems (IS) discipline has researched digital platforms extensively, the body of knowledge appertaining to platforms still appears fragmented and lacking conceptual consistency. Based on automated text mining and unsupervised machine learning, we collect, analyze, and interpret the IS discipline’s comprehensive research on platforms—comprising 11,049 papers spanning 44 years of research activity. From a cluster analysis concerning platform concepts’ semantically most similar words, we identify six research streams on platforms, each with their own platform terms. Based on interpreting the identified concepts vis-à-vis the extant research and considering a temporal perspective on the concepts’ application, we present a lexicon of platform concepts, to guide further research on platforms in the IS discipline. Researchers and managers can build on our results to position their work appropriately, applying a specific theoretical perspective on platforms in isolation or combining multiple perspectives to study platform phenomena at a more abstract level.}}, author = {{Bartelheimer, Christian and zur Heiden, Philipp and Lüttenberg, Hedda and Beverungen, Daniel}}, issn = {{1019-6781}}, journal = {{Electronic Markets}}, keywords = {{Management of Technology and Innovation, Marketing, Computer Science Applications, Economics and Econometrics, Business and International Management}}, number = {{1}}, pages = {{375--396}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Systematizing the lexicon of platforms in information systems: a data-driven study}}}, doi = {{10.1007/s12525-022-00530-6}}, volume = {{32}}, year = {{2022}}, } @article{37138, abstract = {{AbstractAssuming that potential biases of Artificial Intelligence (AI)-based systems can be identified and controlled for (e.g., by providing high quality training data), employing such systems to augment human resource (HR)-decision makers in candidate selection provides an opportunity to make selection processes more objective. However, as the final hiring decision is likely to remain with humans, prevalent human biases could still cause discrimination. This work investigates the impact of an AI-based system’s candidate recommendations on humans’ hiring decisions and how this relation could be moderated by an Explainable AI (XAI) approach. We used a self-developed platform and conducted an online experiment with 194 participants. Our quantitative and qualitative findings suggest that the recommendations of an AI-based system can reduce discrimination against older and female candidates but appear to cause fewer selections of foreign-race candidates. Contrary to our expectations, the same XAI approach moderated these effects differently depending on the context.}}, author = {{Hofeditz, Lennart and Clausen, Sünje and Rieß, Alexander and Mirbabaie, Milad and Stieglitz, Stefan}}, issn = {{1019-6781}}, journal = {{Electronic Markets (ELMA)}}, keywords = {{Management of Technology and Innovation, Marketing, Computer Science Applications, Economics and Econometrics, Business and International Management}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Applying XAI to an AI-based system for candidate management to mitigate bias and discrimination in hiring}}}, doi = {{10.1007/s12525-022-00600-9}}, year = {{2022}}, } @article{41316, abstract = {{ Relationship marketing managers around the world actively try to stimulate customer engagement because of its performance-enhancing effects. Research insights into how to engage customers, such that they voluntarily contribute their resources to support companies’ marketing efforts, almost exclusively pertain to individual, domestic markets. However, the prerequisites of customer engagement strategies naturally differ across country-specific market environments. Therefore, the authors develop a conceptual, comprehensive battery of cultural, institutional, societal, and economic country-level contingency factors (CISE indicators) as well as between-country psychic distances on those indicators. A set of 11 high-level research propositions aims to enhance marketing researchers’ and managers’ understanding of the contingencies of international customer engagement strategy effectiveness and customer engagement's performance ramifications. The analysis reflects the richness and complexity of potential contingency effects across the four CISE categories and encourages empirical research on their separate and joint effects. }}, author = {{Steinhoff, Lena and Liu, Juanyi (Sunny) and Li, Xiaoling and Palmatier, Robert W.}}, issn = {{1069-031X}}, journal = {{Journal of International Marketing}}, keywords = {{Marketing, Business and International Management}}, number = {{1}}, pages = {{1--31}}, publisher = {{SAGE Publications}}, title = {{{Customer Engagement in International Markets}}}, doi = {{10.1177/1069031x221099211}}, volume = {{31}}, year = {{2022}}, } @article{37020, author = {{Fraser, Alec and Knoll, Lisa and Hevenstone, Debra}}, issn = {{1096-7494}}, journal = {{International Public Management Journal}}, keywords = {{Public Administration, Business and International Management}}, pages = {{1--18}}, publisher = {{Informa UK Limited}}, title = {{{Contested Social Impact Bonds: welfare conventions, conflicts and compromises in five European Active-Labor Market Programs}}}, doi = {{10.1080/10967494.2022.2089792}}, year = {{2022}}, } @article{47670, abstract = {{PurposeThe purpose of this paper is to revisit the disastrous DaimlerChrysler AG takeover episode from 1998 to 2007 in order to arrive at a more comprehensive explanation of this and other merger and takeover failures based on institutional theory.Design/methodology/approachThe case study is based on various secondary sources of information and on the insights that one of the authors gained from working for 14 years in various positions for Daimler-Benz and DaimlerChrysler.FindingsDaimlerChrysler failed because top management made mistakes in trying to globalize the company. They were unable to realize possible synergies between the two companies, which brought complementary resources into the merger. Furthermore, they did not account for the institutional embeddedness of strategies when they adopted lean production globally, diffused the production system developed in Germany to other parts of the world and tried to implement a global stock enlisted in New York and Frankfurt. The underlying theoretical framework is relevant for other merger and acquisition cases. It features institutional embeddedness, path dependency and institutional arbitrage.Originality/valueThe paper develops an institutional perspective on DaimlerChrysler and on cross-border merger and acquisition failure more generally. The perspective is organized around the varieties-of-capitalism approach. This contribution is important because there is increasing dissatisfaction with the dominant explanation of cross-border merger and acquisition failure, which is based on the allegedly failed management of culture “clashes.”}}, author = {{Riach, John Rankin Wood and Schneider, Martin}}, issn = {{2059-5794}}, journal = {{Cross Cultural and Strategic Management}}, keywords = {{Organizational Behavior and Human Resource Management, Strategy and Management, Sociology and Political Science, Cultural Studies, Business and International Management}}, number = {{3}}, pages = {{552--568}}, publisher = {{Emerald}}, title = {{{The DaimlerChrysler takeover failure revisited from a varieties-of-capitalism perspective}}}, doi = {{10.1108/ccsm-12-2020-0250}}, volume = {{29}}, year = {{2022}}, } @article{47920, abstract = {{AbstractIntegrated thinking (IT) is a managerial mindset increasingly discussed in the context of value creation. Through the lens of systems theory, this study examines how the degree to which IT is embedded in a firm's strategy and day‐to‐day business processes is associated with the firm's social and environmental value creation. Using a broad international dataset, we find strong evidence that our measure of IT is positively related to a firm's sustainability performance (SP), which we use to operationalize social and environmental value creation (or erosion). Our results also reveal that the increase in a firm's SP might come at the cost of a short‐term decrease in financial performance (FP). We find no indication, however, that IT induces a trade‐off between SP and long‐term FP. Integrated thinking appears to stipulate long‐term financial value creation instead. We further explore moderating factors within the organizational and institutional context of our sample firms and highlight implications for society, corporate practice, and policymaking.}}, author = {{Reimsbach, Daniel and Braam, Geert}}, 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 = {{1}}, pages = {{304--320}}, publisher = {{Wiley}}, title = {{{Creating social and environmental value through integrated thinking: International evidence}}}, doi = {{10.1002/bse.3131}}, volume = {{32}}, year = {{2022}}, } @article{47923, abstract = {{ Integrated reporting has widely been promoted as the next evolutionary step in corporate disclosure, which would soon replace traditional reporting practices. Embedded in a zeitgeist that favors sustainability, this outlook would suggest high integrated reporting adoption rates among reporting organizations. Our analysis of integrated reporting in Germany from 2008 to 2019 shows, however, that organizations approached integrated reporting with a wait-and-see mentality. This approach cannot be described adequately by the existing conceptualizations of (partial) practice adoption. We therefore develop the notion of wait-and-see-ism, defined as the deliberate and potentially long-lasting postponement of a decision to adopt a practice while its further development is monitored silently. We see limited, though continuous, efforts to prepare for the prospect of adopting the practice of integrated reporting quickly at a later stage. Wait-and-see-ism expands on prior work on partial adoption by emphasizing its temporal dimension. This adds an important yet undertheorized option that organizations can employ to respond to ambiguous institutional demands, thus explaining the stalling of promising management practices. }}, author = {{Endenich, Christoph and Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}}, issn = {{1476-1270}}, journal = {{Strategic Organization}}, keywords = {{Strategy and Management, Industrial relations, Education, Business and International Management}}, number = {{3}}, pages = {{566--595}}, publisher = {{SAGE Publications}}, title = {{{Wait-and-see-ism as partial adoption of management practices: The rise and stall of integrated reporting}}}, doi = {{10.1177/14761270221078605}}, volume = {{21}}, year = {{2022}}, } @article{50463, abstract = {{PurposeEnabled by increased (“big”) data stocks and advanced (“machine learning”) analyses, the concept of human resource analytics (HRA) is expected to systematically improve decisions in human resource management (HRM). Since so far empirical evidence on this is, however, lacking, the authors' study examines which combinations of data and analyses are employed and which combinations deliver on the promise of improved decision quality.Design/methodology/approachTheoretically, the paper employs a neo-configurational approach for founding and conceptualizing HRA. Methodically, based on a sample of German organizations, two varieties (crisp set and multi-value) of qualitative comparative analysis (QCA) are employed to identify combinations of data and analyses sufficient and necessary for HRA success.FindingsThe authors' study identifies existing configurations of data and analyses in HRM and uncovers which of these configurations cause improved decision quality. By evidencing that and which combinations of data and analyses conjuncturally cause decision quality, the authors' study provides a first confirmation of HRA success.Research limitations/implicationsMajor limitations refer to the cross-sectional and national sample and the usage of subjective measures. Major implications are the suitability of neo-configurational approaches for future research on HRA, while deeper conceptualizing and researching both the characteristics and outcomes of HRA constitutes a core future task.Originality/valueThe authors' paper employs an innovative theoretical-methodical approach to explain and analyze conditions that conjuncturally cause decision quality therewith offering much needed empirical evidence on HRA success.}}, author = {{Strohmeier, Stefan and Collet, Julian and Kabst, Rüdiger}}, issn = {{1746-5265}}, journal = {{Baltic Journal of Management}}, keywords = {{Management of Technology and Innovation, Marketing, Organizational Behavior and Human Resource Management, Strategy and Management, Business and International Management}}, number = {{3}}, pages = {{285--303}}, publisher = {{Emerald}}, title = {{{(How) do advanced data and analyses enable HR analytics success? A neo-configurational analysis}}}, doi = {{10.1108/bjm-05-2021-0188}}, volume = {{17}}, year = {{2022}}, } @article{29216, abstract = {{How did bankers make their investment decisions, for example to issue a state loan for a peripheral country? This in-depth case study investigates the question of the Greek loan of 1833, issued by Rothschilds. The main interest is to reconstruct James de Rothschild’s risk perception and decision making process, expressed in the argumentation vis-à-vis his family. The significance of the guarantee of the protecting powers, which was without precedent, is considered by James as well as the competitive situation on the bond market, the relationship of the Rothschilds with leading politicians of the time, and the special significance of Greece in the period of intensive European philhellenism. The paper argues that in-depth studies of bankers’ risk perception are necessary to illuminate the complexity of their decision-making.}}, author = {{Schönhärl, Korinna}}, issn = {{0007-6791}}, journal = {{Business History}}, keywords = {{History, Business, Management and Accounting (miscellaneous), Business and International Management}}, number = {{4}}, pages = {{557--573}}, publisher = {{Informa UK Limited}}, title = {{{Why does a prestigious emission house emit a loan for a peripheral state? The house of Rothschild and the Greek guaranteed loan of 1833}}}, doi = {{10.1080/00076791.2019.1593373}}, volume = {{63}}, year = {{2021}}, } @article{37144, abstract = {{AbstractArtificial intelligence (AI) is being increasingly integrated into enterprises to foster collaboration within humanmachine teams and assist employees with work-related tasks. However, introducing AI may negatively impact employees’ identifications with their jobs as AI is expected to fundamentally change workplaces and professions, feeding into individuals’ fears of being replaced. To broaden the understanding of the AI identity threat, the findings of this study reveal three central predictors for AI identity threat in the workplace: changes to work, loss of status position, and AI identity predicting AI identity threat in the workplace. This study enriches information systems literature by extending our understanding of collaboration with AI in the workplace to drive future research in this field. Researchers and practitioners understand the implications of employees’ identity when collaborating with AI and comprehend which factors are relevant when introducing AI in the workplace.}}, author = {{Mirbabaie, Milad and Brünker, Felix and Möllmann Frick, Nicholas R. J. and Stieglitz, Stefan}}, issn = {{1019-6781}}, journal = {{Electronic Markets}}, keywords = {{Management of Technology and Innovation, Marketing, Computer Science Applications, Economics and Econometrics, Business and International Management}}, number = {{1}}, pages = {{73--99}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{The rise of artificial intelligence – understanding the AI identity threat at the workplace}}}, doi = {{10.1007/s12525-021-00496-x}}, volume = {{32}}, year = {{2021}}, } @article{41338, abstract = {{AbstractThis study explains how manufacturers tackle the critical managerial challenge of transforming a product-focused sales force to undertake solution selling. Through an application of configurational theory, the authors explain how individual and organizational conditions combine to determine salespeople’s engagement in solution selling. Multilevel, multisource data from the sales organization of a global supplier of building solutions represent input from salespeople (N = 184), solution champions (N = 23), and sales managers (N = 26). A fuzzy set qualitative comparative analysis reveals no single, optimal way to overcome transformation challenges. Rather, consistent with prior research, solution selling requires certain types of salespeople, because value-based selling is a necessary condition for successful engagement. Beyond this foundational condition, a heterogeneous sales force can be engaged, as long as the organization provides appropriate support that is tailored to individual salespersons’ needs. The findings affirm that this viable support can come from either sales managers or solution champions.}}, author = {{Salonen, Anna and Terho, Harri and Böhm, Eva and Virtanen, Ari and Rajala, Risto}}, issn = {{0092-0703}}, journal = {{Journal of the Academy of Marketing Science}}, keywords = {{Marketing, Economics and Econometrics, Business and International Management}}, number = {{1}}, pages = {{139--163}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Engaging a product-focused sales force in solution selling: interplay of individual- and organizational-level conditions}}}, doi = {{10.1007/s11747-020-00729-z}}, volume = {{49}}, year = {{2021}}, } @article{41337, abstract = {{AbstractOnline reviews have profound impacts on firm success in terms of sales volume and how much customers are willing to pay, yet firms remain highly dependent on customers’ voluntary contributions. A popular way to increase the number of online reviews is to use product testing programs, which offer participants free products in exchange for writing reviews. Firms that employ this practice generally hope to increase review quality and secure higher product rating scores. However, a qualitative study, experimental study, and multilevel analysis of a field study dataset of more than 200,000 online reviews by product testers combine to reveal that product testing programs do not necessarily generate higher quality reviews, nor better product ratings. Only in certain circumstances (e.g., higher priced products) does offering a product testing program generate these benefits for the firm. Therefore, companies should consider carefully if and when they want to offer product testing programs.}}, author = {{Garnefeld, Ina and Krah, Tabea and Böhm, Eva and Gremler, Dwayne D.}}, issn = {{0092-0703}}, journal = {{Journal of the Academy of Marketing Science}}, keywords = {{Marketing, Economics and Econometrics, Business and International Management}}, number = {{4}}, pages = {{703--722}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Online reviews generated through product testing: can more favorable reviews be enticed with free products?}}}, doi = {{10.1007/s11747-021-00770-6}}, volume = {{49}}, year = {{2021}}, }