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Publikationen

Die Forschungsdatenbank der Universität befindet sich derzeit noch im Aufbau, weshalb die unten aufgeführten Publikationen bisher nur einen Ausschnitt unserer Forschung darstellen. In Kürze erhalten Sie an dieser Stelle eine vollständige Übersicht über den Forschungsoutput der Fakultät.


Liste im Research Information System öffnen

2019

Can Experience be Trusted? Investigating the Effect of Experience on Decision Biases in Crowdworking Platforms

T. Görzen, in: Proceedings of the 52nd Hawaii International Conference on System Sciences (HICSS), 2019


Digitalization of Work Systems—An Organizational Routines’ Perspective

V. Wolf, C. Bartelheimer, D. Beverungen, in: Proceedings of the 52nd Hawaii International Conference on System Sciences (HICSS-52), 2019


2018


,Messy Research‘: Methodologische Herausforderungen der Hochschulbildungsforschung

T. Jenert, in: Theorie und Praxis der Hochschulbildungsforschung: Theoretische, methodologische und methodische Denkanstöße für die Hochschuldidaktik, Springer Verlag, 2018, pp. 149-166

Abstract

Der Band reflektiert die normativen Voraussetzungen sowie methodologische und methodische Merkmale einer Hochschulbildungsforschung. Eine solche Forschung befasst sich mit den spezifischen didaktischen Anforderungen, die mit akademischem Lehren und Lernen sowie mit dem Anspruch an eine Bildung durch Wissenschaft verbunden sind. Hochschuldidaktik braucht eine Forschung, die ihrem Gegenstand gerecht wird und sich sowohl mit den normativen Zielen von Hochschulbildung als auch mit den individuellen Ansprüchen und Rahmenbedingungen einzelner Fächer auseinandersetzt. Im Rahmen konzeptioneller Beiträge wie auch konkreter Beispiele zeigt der Sammelband, wie Theorie und Praxis der Hochschulbildungsforschung entwickelt werden können.


A Duration Model Analysis of Consumer Preferences and Determinants of Video Game Consumption

D. Kaimann, N. Stroh-Maraun, J. Cox, Journal of Consumer Behaviour (2018), pp. 290 - 301

DOI

About the Fear of Reputational Loss: Social Trading and the Disposition Effect

M. Pelster, A. Hofmann, Journal of Banking & Finance (2018)

DOI



An Extended Perspective of Technology Pivots in Software Startups: Towards a Theoretical Model

N. Bohn, D. Kundisch, in: Proceedings of the Thirty Ninth International Conference on Information Systems (ICIS), 2018


Ancillary market signaling: A two-stage model of economic reputation on ancillary market success

D. Kaimann, Applied Economics Letters (2018)


Bank stock performance and bank regulation around the globe

M. Pelster, F. Irresberger, G.N. Weiß, The European Journal of Finance (2018), pp. 77-113

DOI

Beschreib mir deine Wohnung und ich sag dir wer du bist - Eine explorative Analyse von Gastgeberpersönlichkeiten auf Airbnb

M. Müller, D. Gutt, J. Neumann, in: Multikonferenz Wirtschaftsinformatik (MKWI) 2018, 2018


Bewertung von Wachstumsunternehmen

C. Peitz, B.M. Gilroy, S. Volker, in: Handbuch Kapitalmarktorientierte Unternehmensbewertung: Grundlagen, Methoden, Regulierung und Branchentrends, Schäffer Poeschel, 2018, pp. 103 - 120


Business model idea generation: An exploratory study on changing perspectives

D. Szopinski, D. Kundisch, in: 2nd Business Model Conference, 2018


Can Companies Freeride on Public Interest Events? The Effect of Peak Days on Paid Search Advertising during the UEFA Euro 2016

D. Piasecki, D. Schlangenotto. Can Companies Freeride on Public Interest Events? The Effect of Peak Days on Paid Search Advertising during the UEFA Euro 2016. 2018.




Crowd-Driven Competitive Intelligence: Understanding the Relationship between Local Market Competition and Online Rating Distributions

D. Gutt, P. Herrmann, M. Rahman, Information Systems Research (2018)


Data-driven Customer Journey Mapping in Local High Streets: A Domain-specific Modeling Language

C. Ingo Berendes, C. Bartelheimer, J. Hendrik Betzing, D. Beverungen, in: Proceedings of the 39th International Conference on Information Systems, 2018


Decomposing the Variance of Consumer Ratings and the Impact on Price and Demand

S. Zimmermann , P. Herrmann, D. Kundisch, B. Nault, Information Systems Research (2018)

Abstract

Consumer ratings play a decisive role in purchases by online shoppers. Although the effect of the average and the number of consumer ratings on future product pricing and demand have been studied with some conclusive results, the effects of the variance of these ratings are less well understood. We develop a model which considers durable goods that are characterized by three types of attributes: search attributes, experience attributes, and transformed attributes the latter are conventional experience attributes that are transformed by consumer ratings into attributes that can be searched. Using informed search attributes to refer to the combination of search attributes and transformed attributes, we consider two sources of variance of consumer ratings: taste differences about informed search attributes and quality differences in the form of product failure representing experience attributes. We find that (i) optimal price increases and demand decreases in variance caused by informed search attributes, (ii) optimal price and demand decrease in variance caused by experience attributes, and (iii) by holding the average rating as well as the total variance constant, for products with low total variance price and demand increase in the relative share of variance caused by informed search attributes. Counter to intuition, we demonstrate that risk averse consumers may prefer a higher priced product with a higher variance in ratings when deciding between two similar products with the same average rating. Finally, our model provides a theoretical explanation for the empirically observed j-shaped distribution of consumer ratings in e-commerce that differs from established explanations.


Design Options of Store-Oriented Software Ecosystems: An Investigation of Business Decisions

B. Jazayeri, O. Zimmermann, G. Engels, J. Küster, D. Kundisch, D. Szopinski, in: Lecture Notes in Business Information Processing, Springer International Publishing, 2018, pp. 390-400

DOI
Abstract

Nowadays companies like Apple create ecosystems of third- party providers and users around their software platforms. Often online stores like Apple App Store are created to directly market third-party solutions. We call such ecosystems store-oriented software ecosystems. While the architecture of these ecosystems is mainly derived from busi- ness decisions of their owners, ecosystems with greatly different archi- tectural designs have been created. This diversity makes it challenging for future ecosystem providers to understand which architectural design is suitable to fulfill certain business decisions. In turn, opening a plat- form becomes risky while endangering intellectual property or scarifying quality of services. In this paper, we identify three main design options of store-oriented software ecosystems by classifying existing ecosystems based on similarities in their business decisions. We elaborate on the design options, discuss their main contributions, and provide exemplary ecosystems. Our work provides aspiring ecosystem providers with the reusable knowledge of existing ecosystems and helps them to take more informed architectural decisions and reduce risks in future.


Design Options of Store-Oriented Software Ecosystems: An Investigation of Business Decisions

B. Jazayeri, O. Zimmermann, G. Engels, J. Küster, D. Kundisch, D. Szopinski, Springer, 2018


Design Principles for Co-Creating Digital Customer Experience in High Street Retail

J. Hendrik Betzing, D. Beverungen, J. Becker, in: Tagungsband Data driven X --- Turning Data into Value --- Band V, 2018, pp. 2083--2094


Designing Multi-sided Community Platforms for Local High Street Retail

C. Bartelheimer, J. Hendrik Betzing, I. Berendes, D. Beverungen, in: Proceedings of the 26th European Conference on Information Systems, 2018


Designing Predictive Maintenance for Agricultural Machines

H. Lüttenberg, C. Bartelheimer, D. Beverungen, 2018

Abstract

The Digital Transformation alters business models in all fields of application, but not all industries transform at the same speed. While recent innovations in smart products, big data, and machine learn-ing have profoundly transformed business models in the high-tech sector, less digitalized industries—like agriculture—have only begun to capitalize on these technologies. Inspired by predictive mainte-nance strategies for industrial equipment, the purpose of this paper is to design, implement, and evaluate a predictive maintenance method for agricultural machines that predicts future defects of a machine’s components, based on a data-driven analysis of service records. An evaluation with 3,407 real-world service records proves that the method predicts damaged parts with a mean accuracy of 86.34%. The artifact is an exaptation of previous design knowledge from high-tech industries to agriculture—a sector in which machines move through rough territory and adverse weather conditions, are utilized exten-sively for short periods, and do not provide sensor data to service providers. Deployed on a platform, the prediction method enables co-creating a predictive maintenance service that helps farmers to avoid resources shortages during harvest seasons, while service providers can plan and conduct maintenance service preemptively and with increased efficiency.


Developing Undergraduate Management Students ‘Reflection Capabilities'

T. Jenert, D. Wagner, L. Gommers, T. Brahm, in: Academy of Management Proceedings, 2018, pp. 10602

Abstract

Business schools have been repeatedly confronted with demands to change their ways of educating future managers. Much of the current criticism focuses on content-related aspects of management education, targeting economic theory and management studies as an academic discipline. However, addressing what is taught alone has a very limited scope. Business schools also need to equip their students and their instructors with capabilities that allow them to question the viability of the theories, models and concepts for solving specific management tasks. In other words: Managers and therefore management education need to become more reflective in their practices. We present a study addressing the following research questions (1) What is the current level of reflective capabilities in management students across different business schools/programmes and in comparison to students in other disciplines? (2) Which characteristics of educational contexts influence the development of reflective capabilities? (3) What kinds of interventions for developing student reflection are suitable for being implemented in typical large-cohort undergraduate management programmes? Therefore we developed a survey measuring both students’ reflection modes (dependent variables) as well as factors influencing these modes (independent variables). We measured student reflection at two universities with a total sample of 747 students. Results show that undergraduate management students reflect less on their studies than their counterparts in other subjects. Second, we found that undergraduate management education seems to worsen than to improve students’ readiness to reflect. We used our findings to systematize existing teaching and learning methods and suggest a basic structure for effective interventions to foster undergraduate management students’ reflection capabilities.



Die ökonomische Inzidenz von Sozialversicherungsbeiträgen aus internationaler Perspektive

B.M. Gilroy, A. Golderbein, WiSt-Wirtschaftswissenschaftliches Studium (2018), pp. 29--35


Disaggregating User Evaluations Using the Shapley Value

M. Feldotto, C. Haake, A. Skopalik, N. Stroh-Maraun, in: Proceedings of the 13th Workshop on the Economics of Networks, Systems and Computation (NetEcon 2018), 2018

Abstract

We consider a market where final products or services are compositions of a number of basic services. Users are asked to evaluate the quality of the composed product after purchase. The quality of the basic service influences the performance of the composed services but cannot be observed directly. The question we pose is whether it is possible to use user evaluations on composed services to assess the quality of basic services. We discuss how to combine aggregation of evaluations across users and disaggregation of information on composed services to derive valuations for the single components. As a solution we propose to use the (weighted) average as aggregation device in connection with the Shapley value as disaggregation method, since this combination fulfills natural requirements in our context. In addition, we address some occurring computational issues: We give an approximate solution concept using only a limited number of evaluations which guarantees nearly optimal results with reduced running time. Lastly, we show that a slightly modified Shapley value and the weighted average are still applicable if the evaluation profiles are incomplete.



Essays on Competition in Health Care Markets

X. Wu, Paderborn University, 2018


Experiential or Self-Regulated Learning: A Critical Reflection of Entrepreneurial Learning Processes

A.P. Fust, T. Jenert, C. Winkler, Entrepreneurship Research Journal (2018), pp. 1-11

Abstract

Research on entrepreneurial learning highlights the importance of experience and prior knowledge to entrepreneurial success. However, a conundrum remains and we are still seeking answers as to why some novice entrepreneurs learn successfully from their experiences and succeed, while some experienced entrepreneurs fail with their ventures. In order to advance the discussion about the role of experience during entrepreneurial learning, our critical reflection aims to (1) highlight some of the shortcomings of experiential learning theory (ELT) and (2) illustrate how alternative theoretical perspectives have the potential to advance our conceptual understanding of entrepreneurial learning processes. We argue for an explanation of entrepreneurial learning as a dynamic and self-regulated process that relies on planning, monitoring, and self-reflection.


Extracting the Wisdom from the Crowd: A Comparison of Approaches to Aggregating Collective Intelligence

T. Görzen, F. Laux, in: Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI), 2018


Feedback Pareto weights in cooperative NTU differential games

S. Hoof, 2018

Abstract

This note deals with agreeability in nontransferable utility (NTU) differential games. We introduce state feedback Pareto weights to enrich the set of efficient cooperative solutions. The framework is particularly useful if constant weights fail to support agreeability, but cooperation is desired nonetheless. The concept is applied to an adverting differential game.



Gemeinsam für mehr Wirkung: Warum lehrbezogene lokale Netzwerke ein Ansatz sein können, die Hochschullehre nachhaltig voranzubringen

T. Jenert. Gemeinsam für mehr Wirkung: Warum lehrbezogene lokale Netzwerke ein Ansatz sein können, die Hochschullehre nachhaltig voranzubringen. 2018.


Goal Achievement, Subsequent User Effort and the Moderating Role of Goal Difficulty

D. Gutt, T. von Rechenberg, D. Kundisch, Journal of Business Research (2018)

DOI

Hochschulbildungsforschung: Theoretische, methodologische und methodische Denkanstöße für die Hochschuldidaktik

T. Jenert, G. Reinmann, T. Schmohl, 2018

Abstract

Der Band reflektiert die normativen Voraussetzungen sowie methodologische und methodische Merkmale einer Hochschulbildungsforschung. Eine solche Forschung befasst sich mit den spezifischen didaktischen Anforderungen, die mit akademischem Lehren und Lernen sowie mit dem Anspruch an eine Bildung durch Wissenschaft verbunden sind. Hochschuldidaktik braucht eine Forschung, die ihrem Gegenstand gerecht wird und sich sowohl mit den normativen Zielen von Hochschulbildung als auch mit den individuellen Ansprüchen und Rahmenbedingungen einzelner Fächer auseinandersetzt. Im Rahmen konzeptioneller Beiträge wie auch konkreter Beispiele zeigt der Sammelband, wie Theorie und Praxis der Hochschulbildungsforschung entwickelt werden können.


How to teach business model innovation to 300+ students: An experience report

D. Szopinski, in: 2nd Business Model Conference, 2018


Human-induced climate change: the impact of land-use change

T. Gries, M. Redlin, J.E. Ugarte, Theoretical and Applied Climatology (2018)

DOI

In the Eye of the Beholder? – Empirically Decomposing Different Economic Implications of the Online Rating Variance

D. Gutt, in: Proceedings of the Twenty Fifth European Conference on Information Systems (ECIS), 2018


Is Paid Search Overrated? When Bricks-and-Mortar-Only Retailers Should Not Use Paid Search

D. Schlangenotto, D. Kundisch, N. Wünderlich, Electronic Markets (2018)


Much more than "same solution using a different technology"

N. Bohn, D. Kundisch, in: Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI), 2018


New Evidence on Employment Effects of Informal Care Provision in Europe

I.W. Kolodziej, A.R. Reichert, H. Schmitz, Health services research (2018)


On unification of solutions to the bargaining problem

C. Haake, C. Qin, 2018

Abstract

We establish axioms under which a bargaining solution can be found by the maximization of the CES function and is unique up to specification of the distribution and elasticity parameters. This solution is referred to as the CES solution which includes the NASH and egalitarian solutions as special cases. Next, we consider a normalization of the CES function and establish axioms, under which a bargaining solution can be found by the maximization of the normalized CES and is unique up to the specifications of the distribution and its substitution parameters. We refer to this solution as the normalized CES solution, which includes the Nash and Kalai-Smorodinsky solutions as special cases. Our paper contributes to bargaining theory by establishing unified characterizations of existing as well as a great variety of new bargaining solutions.


Outcome Equivalence in School Choice with Reciprocal Preferences

C. Haake, N. Stroh-Maraun, Economics Letters (2018), pp. 39 - 41

Abstract

We show that the Boston school choice mechanism (BM), the student proposing deferred acceptance algorithm (DA) and the top trading cycles algorithm (TTC) generate the same outcome when the colleges’ priorities are modified according to students’ preferences in a “first preferences first” manner. This outcome coincides with the BM outcome under original priorities. As a result, the DA and TTC mechanism that are non-manipulable under original priorities become vulnerable to strategic behavior.


Platform Launch Strategies

C. Stummer, D. Kundisch, R. Decker, Business & Information Systems Engineering (2018)


Portfolio Benefits of Adding Corporate Credit Default Swap Indices: Evidence from North America and Europe

B. Hippert, A. Uhde, S.T. Wengerek, Review of Derivatives Research (2018)


Price competition and the Bertrand model: The paradox of the German mobile discount market

D. Kaimann, B. Hoyer, Applied Economics Letters (2018)

DOI
Abstract

We investigate the degree of price competition among telecommunication firms. Underlying a Bertrand model of price competition, we empirically model pricing behaviour in an oligopoly. We analyse panel data of individual pricing information of mobile phone contracts offered between 2011 and 2017. We provide empirical evidence that price differences as well as reputational effects serve as a signal to buyers and significantly affect market demand. Additionally, we find that brands lead to an increase in demand and thus are able to generate spillover effects even after price increase.


Pricing and issuance dependencies in SFP portfolios

M. Pelster, A. Schertler, Journal of Futures Markets (2018)


Recombinant Service System Engineering

D. Beverungen, H. Lüttenberg, V. Wolf, Business & Information Systems Engineering (2018)

DOI
Abstract

Although many methods have been proposed for engineering service systems and customer solutions, most of these approaches give little consideration to recombinant service innovation. Recombinant innovation refers to reusing and integrating resources that were previously unconnected. In an age of networked products and data, we can expect that many service innovations will be based on adding, dissociating, and associating existing value propositions by accessing internal and external resources instead of desi gning them from scratch. The purpose of this paper is to identify if current service engineering approaches account for the mechanisms of recombinant innova- tion and to design a method for recombinant service systems engineering. In a conceptual analysis of 24 service engineering methods, the study identified that most methods (1) focus on designing value propos itions instead of service systems, (2) view service inde pendent of physical goods, (3) are either linear or iterative instead of agile, and (4) do not sufficiently address the mechani sms of recombinant innovation. The paper discusses how these defi- ciencies can be remedied and designs a revised service systems engineering approach that reorganizes service engineering processes according to four design principles. The method is demonstrated with the reco mbinant design of a service system for predictive maintenance of agricultural machines.


Recombinant Service Systems Engineering

D. Beverungen, H. Lüttenberg, V. Wolf, Business & Information Systems Engineering (2018), pp. 377-391

DOI

Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp

S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung (2018), pp. 569-575


Service (Systems) Engineering für die Produktion

H. Lüttenberg, V. Wolf, D. Beverungen, in: Service Engineering, Springer Fachmedien Wiesbaden, 2018, pp. 31-49

DOI

Sorting Out the Lemons - Identifying Product Failures in Online Reviews and their Relationship with Sales

D. Gutt, in: Proceedings of the Multikonferenz Wirtschaftsinformatik 2018 (MKWI), Lüneburg, Germany, 2018

Abstract

It is well-established that both average online ratings and the number of ratings positively impact product sales. Yet, the economic implications of the information contained in the online review texts is not that well understood. In this study, we contribute to the understanding of online review texts and its economic implications by conducting and validating an unsupervised machine learning algorithm, the latent dirichlet allocation, to identify online reviews that mention product failures. Furthermore, we show that the textual information on product failures are associated with lower product sales. Our results help online review system designers, e.g., amazon, to identify these reviews and to make them easily accessible to potential customers to support the customer’s purchasing decision. Academics can build on our results by applying our validated topic identification strategy and by linking reviews mentioning product failure to a range of different outcomes.


Struktur, Prozess oder Didaktik als Ausgangspunkt? Ein integratives Modell der Curriculumentwicklung an Hochschulen

T. Jenert, M. Barnat, P. Salden, B. Dilger, in: Blickpunkt Hochschuldidaktik, Bertelsmann , 2018, pp. 149-164


The Economics of Online Reviews in Markets with Variety-Seeking Consumers

J. Neumann. The Economics of Online Reviews in Markets with Variety-Seeking Consumers. 2018.


The Generalized Nash Bargaining Solution for Transfer Price Negotiations under Incomplete Information

C. Haake, S. Recker, to appear in Group Decision and Negotiation (2018)

Abstract

In our model two divisions negotiate over type-dependent contracts to determine an intrafirm transfer price for an intermediate product. Since the upstream division's (seller's) costs and downstream division's (buyer's) revenues are supposed to be private information, we formally consider cooperative bargaining problems under incomplete information. This means that the two divisions consider allocations of expected utility generated by mechanisms that satisfy (interim) individual rationality, incentive compatibility and/or ex post efficiency. Assuming two possible types for buyer and seller each, we first establish that the bargaining problem is regular, regardless whether or not incentive and/or efficiency constraints are imposed. This allows us to apply the generalized Nash bargaining solution to determine fair transfer payments and transfer quantities. In particular, the generalized Nash bargaining solution tries to balance divisional profits, while incentive constraints are still in place. In that sense a fair profit division is generated. Furthermore, by means of illustrative examples we derive general properties of this solution for the transfer pricing problem and compare the model developed here with the models existing in the literature. We demonstrate that there is a tradeoff between ex post efficiency and fairness.


The Influence of Bribery and Relative Reciprocity on a Physician's Prescription Decision - An Experiment

V. Hilleringmann, CIE Working Paper Series, 2018

Abstract

Focusing on a physician's relationship to a briber and a patient, this experiment analyzes the influence of a bribe on a physician's treatment decision. We conduct a partner treatment, in which briber and physician play together for the whole experiment and a stranger treament, where briber and physician are re-matched every period. With the help of the two treatments, we vary the relative reciprocity between the physician and the two other actors, briber and patient. Additionally we use a follow up questionnaire to measure the behavioral motivation of the participants. We find that reciprocity leads to bribery relationships: In the partner treatment physicians act corruptly more often. Just the variation of the relative reciprocity between the treatments shows differences in the behavior of the subjects. Differences in the participants' preferences deliver no explanation for their behavior in our experiment.



The Role of Technology Pivots in Software Startups: Antecedents and Consequences

N. Bohn, D. Kundisch, in: Proceedings of the Twenty Fifth European Conference on Information Systems (ECIS), 2018


The Traveling Reviewer Problem - Exploring the Relationship Between Offline Locations and Online Rating Behavior

J. Neumann, D. Gutt, D. Kundisch. The Traveling Reviewer Problem - Exploring the Relationship Between Offline Locations and Online Rating Behavior. 2018.


The Traveling Reviewer Problem - Exploring the Relationship Between Offline Locations and Online Rating Behavior

J. Neumann, D. Gutt, D. Kundisch. The Traveling Reviewer Problem - Exploring the Relationship Between Offline Locations and Online Rating Behavior. 2018.


Thoughts on Social Design

W. Trockel, C. Haake, in: Studies in Economic Design, Springer, 2018


Towards Explaining the Popularity of the Business Model Canvas: A Dual Coding Approach (Research-in-Progress)

T. John, D. Szopinski, in: Proceedings of the Multikonferenz Wirtschaftsinformatik 2018 (MKWI), Lüneburg, Germany, 2018


Towards software-based tools for business model development: Using external stimuli for business model idea generation

D. Szopinski. Towards software-based tools for business model development: Using external stimuli for business model idea generation. 2018.


Transfer von, in oder zwischen Lehrentwicklungsprojekten an Hochschulen. Oder: Warum es so schwer ist, Gutes nachzumachen.

T. Jenert, in: Das Writing Fellow-Programm: Ein Praxishandbuch zum Schreiben in der Lehre, WBV, 2018, pp. 26-29


Trust the Experienced? Investigating the Effect of Experience on Decision Making in the Crowd

T. Görzen, in: Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI), 2018


What are the Drivers of Tax Complexity for MNCs? Global Evidence

T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax (2018), pp. 654-675

Abstract

All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments-for example, those triggered by the BEPS project-have given rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this article, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax consultants from 108 countries. Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.


What Drives Paid Search Success: A Systematic Literature Review

D. Schlangenotto, D. Kundisch, M. Poniatowski, in: Proceedings of the 24th Americas Conference on Information Systems (AMCIS), 2018


When Local Praise Becomes Cheap Talk - Analyzing the Relationship between Reviewer Location and Usefulness of Online Reviews

J. Neumann, D. Gutt, D. Kundisch, D. van Straaten, in: Proceedings of the Multikonferenz Wirtschaftsinformatik 2018 (MKWI), Lüneburg, Germany, 2018

Abstract

With a growing number of online reviews, it becomes increasingly important for customers and online review platforms to find groups of reviewers who write useful reviews. Customers who review local offline businesses such as restaurants can identify themselves as locals or travelers and thus implicitly assign themselves to a specific reviewer group. This study investigates the relationship between identifying as a local and the perceived usefulness of their online reviews. Using data from Yelp.com, we empirically test hypotheses derived from attribution theory. Our results suggest that neutral and negative reviews by locals tend to be perceived as more useful than reviews by travelers. Positive reviews by locals, however, are not perceived as more useful. These findings provide significant practical implications for online review platforms and local offline businesses.


With or Without You? The Influence of Search Partners on Consumer Behavior in Paid Search

D. Schlangenotto, in: Tagungsband Multikonferenz Wirtschaftsinformatik 2018 (MKWI), 2018




2017

Development and validation of the Reflection in Business Education Questionnaire

T. Jenert, L. Gommers, T. Brahm, D. Wagner , 2017

Abstract

Student reflection is considered both a crucial feature of high-quality learning as well as an important objective in Higher Education. Despite its apparent relevance for educational practice, most of the research on reflection remains at a conceptual level (Boud & Walker, 1998; Mann, Gordon & MacLeod, 2007), whilst empirical research mainly focuses on measuring students’ reflection levels. Regarding the effectiveness of specific interventions (e.g. portfolios) to develop reflective skills, there is little empirical evidence going beyond case studies and qualitative accounts. Thus, the purpose of this research was to develop and validate an instrument for measuring student reflection in Higher Education in general and business schools in particular. The questionnaire is designed to measure students’ reflection in three dimensions: students’ reflection levels, their attitudes towards reflection, and supporting and hindering factors influencing students’ reflection processes. A pre-test was conducted at two different universities in Switzerland and Germany to validate the Reflection in Business Education Questionnaire (RIBEQ). In total, 64 students filled in the survey. Exploratory factor analyses and reliability tests showed satisfactory psychometric qualities of the RIBEQ. This study can support further research on student reflection and its development. Also, the questionnaire can be used as a diagnostic instrument for business schools to trace students’ development over time. From a practical point of view, it can also be applied to identify supporting and hindering factors at a particular higher education institution in order to develop practical interventions targeting these factors.



"What is it Good for - Absolutely Nothing?" Exploring the Influence of Task Meaning on Creativity in Crowdsourcing

T. Görzen, in: Proceedings of the Thirty Eighth International Conference on Information Systems (ICIS), 2017


2016 Global MNC Tax Complexity Survey - Executive Summary

T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2017

DOI

A Homeowner’s Guide to Airbnb: Theory and Empirical Evidence for Optimal Pricing Conditional on Online Ratings

J. Neumann, D. Gutt, in: Proceedings of the Twenty Fifth Conference on Information Systems (ECIS), Guimaraes, 2017

Abstract

Optimal price setting in peer-to-peer markets featuring online ratings requires incorporating interactions between prices and ratings. Additionally, recent literature reports that online ratings in peer-to-peer markets tend to be inflated overall, undermining the reliability of online ratings as a quality signal. This study proposes a two-period model for optimal price setting that takes (potentially inflated) ratings into account. Our theoretical findings suggest that sellers in the medium-quality segment have an incentive to lower first-period prices to monetize on increased second-period ratings and that the possibility on monetizing on second-period ratings depends on the reliability of the rating system. Additionally, we find that total profits and prices increase with online ratings and additional quality signals. Empirically, conducting Difference-in-Difference regressions on a comprehensive panel data set from Airbnb, we can validate that price increases lead to lower ratings, and we find empirical support for the prediction that additional quality signals increase prices. Our work comes with substantial implications for sellers in peer-to-peer markets looking for an optimal price setting strategy. Moreover, we argue that our theoretical finding on the weights between online ratings and additional quality signals translates to conventional online markets.


A Homeowner’s Guide to Airbnb: Theory and Empirical Evidence for Optimal Pricing Conditional on Online Ratings

J. Neumann, D. Gutt, D. Kundisch. A Homeowner’s Guide to Airbnb: Theory and Empirical Evidence for Optimal Pricing Conditional on Online Ratings. 2017.


A Variability Model for Store-oriented Software Ecosystems: An Enterprise Perspective

B. Jazayeri, O. Zimmermann, G. Engels, D. Kundisch, in: Proceedings of the 15th International Conference on Service Oriented Computing (ICSOC 2017), Málaga, Spain, 2017

Abstract

Pioneers of today’s software industry like Salesforce and Apple have established successful ecosystems around their software platforms. Architectural knowledge of the existing ecosystems is implicit and fragmented among online documentation. In protection of intellectual property, existing documentation hardly reveals influential business strategies that affect the ecosystem structure. Thus, other platform providers can hardly learn from the existing ecosystems in order to systematically make reasonable design decisions with respect to their business strategies to create their own ecosystems. In this paper, we identify a variability model for architectural design decisions of a store-oriented software ecosystem product line from an enterprise perspective, comprising business, application, and infrastructure views. We derive the variability model from fragmentary material of existing ecosystems and a rigorous literature review using a research method based on the design science paradigm. To show its validity, we describe real-world ecosystems from diverse domains using the variability model. This knowledge helps platform providers to develop customized ecosystems or to recreate existing designs in a systematic way. This, in turn, contributes to an increase in designer and developer productivity.


A Variability Model for Store-oriented Software Ecosystems: An Enterprise Perspective (Supplementary Material)

B. Jazayeri, O. Zimmermann, G. Engels, D. Kundisch, Universität Paderborn, 2017


Accounting quality in private firms during the transition towards international standards

A. Valentincic, A. Novak, U. Kosi, Accounting in Europe (2017), pp. 358-387

DOI
Abstract

We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.  Full Article  Figures & data References  Citations Metrics  Reprints & Permissions  PDF Abstract We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.


Achieving More by Paying Less? How Bricks-and-Mortar Retailers Can Benefit by Bidding Less Aggressively in Paid Search

D. Schlangenotto, D. Kundisch, D. Gutt, in: Proceedings of the Thirty Eighth International Conference on Information Systems (ICIS), Seoul, South Korea, 2017

Abstract

Current research on paid search highlights its ability to enhance both online and offline conversions. Yet, research investigating the impact of placing paid search ads on less prominent positions on subsequent consumer behavior is limited to the online environment. This paper presents a field experiment using differences-in-differences analysis to investigate whether the targeting of a less prominent ad position can be beneficial for bricks-and-mortar retailers. Results indicate that paid search advertising budgets could be allocated more efficiently by targeting less prominent ad positions, thus allowing bricks-and-mortar retailers with a limited marketing budget to increase the reach of their marketing campaign, attract more consumers to their website and achieve an overall increase in conversions. Furthermore, the pay-per-click billing mechanism allows advertisers to increase their marketing reach at no additional cost. Consequently, bricks-and-mortar retailers should consider targeting less prominent ad positions to reduce advertising costs while simultaneously enhancing advertising benefits.


Achieving More by Paying Less? How Retailers can Benefit by Bidding Less Aggressively in Paid Search Auctions

D. Schlangenotto, D. Kundisch, in: Proceedings of the Twenty-Fourth European Conference on Information Systems (ECIS), 2017


Achieving more by saying less? On the Moderating Effect of Information Cues in Paid Search

D. Schlangenotto, D. Kundisch, in: Proceedings of the 50th annual Hawaii International Conference on System Sciences (HICSS), Waikoloa Village, HI, USA, 2017

Abstract

Research on ad copy design is well-studied in the context of offline marketing. However, researchers have only recently started to investigate ad copies in the context of paid search, and have not yet explored the potential of information cues to enhance customers’ search process. In this paper we analyze the impact of an information cue on user behavior in ad copies. Contrary to prevalent advice, results suggest that reducing the number of words in an ad is not always beneficial. Users act quite differently (and unexpectedly) in response to an information cue depending on their search phrases. In turn, practitioners could leverage the observed moderating effect of an information cue to enhance paid search success. Furthermore, having detected deviating user behavior in terms of clicks and conversions, we provide first indicative evidence of a self-selection mechanism at play when paid search users respond to differently phrased ad copies.


An open-data approach for quantifying the potential of taxi ridesharing

B. Barann, D. Beverungen, O. Müller, Decision Support Systems (2017), pp. 86--95

DOI
Abstract

Taxi ridesharing1 (TRS) is an advanced form of urban transportation that matches separate ride requests with similar spatio-temporal characteristics to a jointly used taxi. As collaborative consumption, TRS saves customers money, enables taxi companies to economize use of their resources, and lowers greenhouse gas emissions. We develop a one-to-one TRS approach that matches rides with similar start and end points. We evaluate our approach by analyzing an open dataset of > 5 million taxi trajectories in New York City. Our empirical analysis reveals that the proposed approach matches up to 48.34% of all taxi rides, saving 2,892,036 km of travel distance, 231,362.89 l of gas, and 532,134.64 kg of CO2 emissions per week. Compared to many-to-many TRS approaches, our approach is competitive, simpler to implement and operate, and poses less rigid assumptions on data availability and customer acceptance.


An open-data approach for quantifying the potential of taxi ridesharing

B. Barann, D. Beverungen, O. Müller, Decision Support Systems (2017), pp. 86--95

DOI

Are international accounting standards more credit relevant than domestic standards?

A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research (2017), pp. 1-29

DOI
Abstract

We examine whether the credit relevance of financial statements, defined as the ability of accounting numbers to explain credit ratings, is higher after firms are required to report under International Financial Reporting Standards (IFRS). We find an improvement in credit relevance for firms in 17 countries after mandatory IFRS reporting is introduced in 2005; this increase is higher than that reported for a matched sample of US firms. The increase in credit relevance is particularly pronounced for higher risk speculative-grade issuers, where accounting information is predicted to be more important; and for IFRS adopters with large first-time reconciliations, where the impact of IFRS is expected to be greater. These tests provide reassurance that the overall enhancement in estimated credit relevance is driven by accounting changes related to IFRS adoption. Our results suggest that credit rating analysts’ views of economic fundamentals are more closely aligned with IFRS numbers, and that analysts anticipate at least some of the effects of the IFRS transition.


Bitte stimmen Sie jetzt ab! - Ein Erfahrungsbericht über das Audience Response System PINGO

D. Kundisch, J. Neumann, D. Schlangenotto, in: Proceedings der 15. e-Learning Fachtagung Informatik (DELFI 2017), 2017


Constitutions and groups

A. Mauleon, N. Roehl, V. Vannetelbosch, Games and Economic Behavior (2017), pp. 135-152

DOI

Decomposing the Variance of Online Consumer Ratings and the Impact on Price and Demand

S. Zimmermann, P. Herrmann, D. Kundisch, B. Nault. Decomposing the Variance of Online Consumer Ratings and the Impact on Price and Demand. 2017.


Developing and Using an Audience Response System

D. Kundisch, 2017, pp. 182-183



Die Überprüfung der Random Walk Hypothese mit Hilfe des Variance Ratio Tests

V. Seiler, S. Kröger, B.M. Gilroy, WiSt-Wirtschaftswissenschaftliches Studium (2017), pp. 42--46


Discretionary aggregation

M. Ebert, D. Simons, J.D. Stecher, The accounting review (2017), pp. 73--91


Does the Framing of Progress Towards Virtual Rewards Matter? Empirical Evidence from an Online Community

D. Kundisch, T. von Rechenberg, Business & Information Systems Engineering (2017), pp. 207-222


Economic Retirement Age and Lifelong Learning - a theoretical model with heterogeneous labor and biased technical change

T. Gries, S. Jungblut, '. Krieger, H. Meyer, German Economic Review (2017)


Educating reflective managers: Why everybody wants and nobody likes it

D. Wagner, T. Jenert, T. Brahm, L. Gommers, 2017



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