Veranstaltungsprogramm

Eine Übersicht aller Sessions/Sitzungen dieser Tagung.
Bitte wählen Sie einen Ort oder ein Datum aus, um nur die betreffenden Sitzungen anzuzeigen. Wählen Sie eine Sitzung aus, um zur Detailanzeige zu gelangen.

 
Nach Track oder Beitragstyp der Sitzung filtern 
Nur Sitzungen am Veranstaltungsort 
 
 
Sitzungsübersicht
Ort: Virtueller Raum 4
Datum: Dienstag, 17.03.2020
10:45 - 12:15ORG1
Chair der Sitzung: Todor Stefan Lohwasser, University of Münster
Virtueller Raum 4 
 

Fostering endogenous change: meeting landscapes as dynamic control configurations from within

Friederike Redlbacher, Jetta Frost, Marcel Volland

Universität Hamburg, AB Organisation & Unternehmensführung, Deutschland

Diskutant: Anja Tuschke (LMU München)

This paper explores how meetings as control instruments foster or impede endogenous change. We argue that dynamic configurations of formal and informal controls are operationalized in meeting landscapes. Using a longitudinal case study of an endogenous change process within an R&D unit in the automobile industry, we show how dysfunctional control facilitates un-sanctioned and bootlegged initiatives. We present how the change initiatives apply highly par-ticipatory meeting landscapes with varying degree of formality in meetings to develop new ways of organizing. Turning away from a bureaucratic control configuration the emerging meeting landscapes manifest first clan and later integrative control configurations. Our results indicate that meeting landscapes can be regarded as guiding structures to channel bottom-up processes in order to foster endogenous change. From a processual view, we conceive change from within as an “unfolding” between opposing poles such as formal and informal control.



The Impact of Strategic Change on Corporate Misconduct and the Role of Situation-Specific Governance Mechanisms

Constantin Meyer, Anja Tuschke

Ludwig-Maximilians-Universität München, Deutschland

Diskutant: Jetta Frost (Universität Hamburg)

Firms undergo major strategic changes to realign their operations according to changing internal and external conditions. In this context, we examine the impact of the magnitude of strategic change on the likelihood of corporate misconduct as a severe negative consequence of firms’ strategic change activities. Building on the fraud triangle, we examine how the three elements of motivation, opportunity, and rationalization simultaneously increase during times of strategic change. We use a matched-pairs design methodology (with 217 fraud cases identified through security class action lawsuits of listed U.S. organizations) and find a positive relationship between the magnitude of strategic change and the likelihood of corporate misconduct. However, this likelihood decreases with larger board sizes and a higher proportion of external CEOs as outside directors. The moderating effects identified in this study path the way towards situation-specific governance mechanisms that increase the board’s monitoring effectivity during unstable times, such as strategic change. The findings contribute to an enhanced understanding of specific situations, in which firms require additional monitoring efforts to prevent increased risks of corporate misconduct.



Excluding to achieve inclusion: an alternative perspective on self-managing organization approaches

Milena Leybold

Universität Innsbruck, Österreich

Since the exceptional rise of the open-source movement in the 1980s, ‘organizational openness’ developed into a widely accepted organizing principle and normative organizational ideal (Whittington et al. 2011; Laloux 2014). Specifically observing a trend towards the organizational implementation of self-management principles as – normatively spoken – ‘open' organizing principles (e.g., flat hierarchies, increased participation and responsibility transferred to employees, information transparency), this paper investigates factors that are potentially overlooked of literature on this form of organizing. To develop a critical/less normative perspective on self-management principles, the paper theoretically founds on the literature on self-management and conjunctions it with literature concerning inclusion and exclusion. Methodologically conducting a qualitative case study at an Austrian service provider, who recently tried to introduce self-management principles into their organization, the paper explores inclusionary and exclusionary effects of self-management principles on (potential) employees.

 
14:15 - 15:45ORG3
Chair der Sitzung: Nicholas Folger, Technical University of Munich - Chair for Strategy and Organization
Virtueller Raum 4 
 

Constructing the Meaning of Digitalization: The Structuration of an Issue Field in Germany

Philipp Poschmann, Peter Walgenbach

Friedrich-Schiller-Universität Jena, Deutschland

Diskutant: Thomas Gegenhuber (LU Lüneburg)

Current literature taking a frame perspective in the context of institutional theory highlights the role of field-external effect on organizational meaning construction. By drawing on the issue of digitalization in Germany, we test hypotheses regarding the influence that public discourse has on organizational issue fields. We use topic modeling to investigate the interpretations and frames of digitalization in newspaper articles and annual reports. Our findings indicate an increasing structuration of the issue field based on shared interpretations among field members. Furthermore, we found that this process is foremost influenced by the emergene and increasing prominence of an open frame in public discourse, instead of technical aspects on the organization or field level.



Individual Ambidexterity as a Response to Technological Turbulence - The Moderating Role of Formalization

Nicholas Folger1, Prisca Brosi2, Jutta Stumpf-Wollersheim3

1Technische Universität München; 2Kühne Logistics University Hamburg; 3Technische Universität Bergakademie Freiberg

Diskutant: Constantin Meyer (LMU München)

Today’s turbulent environments with fast and unpredictable technological changes require employees to increasingly act ambidextrously, i.e. simultaneously incorporate exploitative and explorative tasks in their work roles. To increase our understanding of how to foster individual ambidexterity in technological turbulent environments, we draw from structural inertia theory, by arguing (1) that individuals directly react to perceived technological turbulences with in-creasing individual ambidexterity and (2) that organizations can strengthen this effect by providing employees with internal stability in these times of external changes through high degrees of formalization. Using data collected by a three-wave online survey of 739 German employees, our findings demonstrate that employees who perceive high degrees of technolog-ical turbulence in their organization’s environment increase their ambidextrous behavior. In addition, we show that formalization in the form of written rules, procedures, and instructions positively moderates this relationship such that employees’ ambidextrous behavior is highest, when both, perceptions of technological turbulence and formalization are high. We conclude by discussing the implications of these findings for the ambidexterity literature, for future research, and for managerial practice.

 
Datum: Mittwoch, 18.03.2020
9:00 - 10:30Digital Day: Exemplarische Forschungsarbeiten aus der Wirtschaftsinformatik

Prof. Dr. Alexander Benlian (TU Darmstadt): Sprint Zeal or Sprint Fatigue? The Benefits and Burdens of Agile ISD Practices Use for Developer Well-Being
Prof. Dr. Daniel Veit (Universität Augsburg): Adoption of Sustainable Technologies: A Mixed-Methods Study of German Households
Jun.-Prof. Dr. Stefan Morana (Universität des Saarlandes): Designing Process Guidance Systems

Virtueller Raum 4 
10:45 - 12:15TIE1: Digital Day: New Ventures and Entrepreneurship
Chair der Sitzung: Jörn Block, Universität Trier
Virtueller Raum 4 
 

Startup Goals, Financial Constraints and the Effects on Performance

Kristina Uhl

Eberhard Karls Universität Tübingen, Deutschland

Goals are at the core of each business activity. They lead to purposefully directed behavior and, if appropriately set, positively influence firm performance. On the contrary, restricted financial resources inhibit positive firm development. In this study, I uncover the goals of venture-capital-supported startups, and how their goal setting differs conditional on their financial situation. I also reveal the interaction of startups’ goals and their financial situation on performance. Using a unique proprietary dataset with 145 startups and 587 observations by an international CVC, I find startups in an early development stage to mainly think about their products/operations, clients/users and their financial situation. Financially constrained startups do not significantly more often seek external financial help, but significantly more frequently set themselves revenue-related goals. Overall, I find goals related to human resources or products/operations to positively influence performance. These findings suggest that setting appropriate goals is crucial for positive startup performance as startups persist to their goals over several periods. The results also indicate that the CVC can influence what startups strive for by relieving their financial constraints or deciding not to do so.



Capturing digital opportunities - the role of founder experience

Elisabeth Mueller1,3, Lorna Syme2, Thorsten Doherr3

1German Graduate School of Management and Law, Heilbronn; 2Frankfurt School of Finance & Management, Frankfurt/Main; 3Leibnitz-Centre for European Economic Research, Mannheim

In young, technology-driven firms, founders play an important role in determining the technological direction of the firm. Digital technologies offer risky but promising technological opportunities for those firms that are able to recognize and capture them. This ability is influenced by the technical expertise and experience of the founder. Using a sample of start-ups which were founded in Germany between 1999 and 2016, we investigate the effect of founder technical experience - both prior to founding and acquired through in-firm activities - on the ability of the firm to capture digital opportunities. We find that prior related experience influences the speed at which firms are able to recognize and capture digital technologies and demonstrate the persistence of this effect which extant studies have not directly considered. Related prior experience allows firms to overcome the constraint of their original technology choices and capture opportunities in new technologies. The results have implications for founders in terms of their choice of founding team members and individuals that join the top management team at a later stage.

 
12:30 - 14:00TIE2: Digital Day: Digital Innovation
Chair der Sitzung: Katrin Eling, Eindhoven University of Technology
Virtueller Raum 4 
 

The Lord of the Digital Transformation: The Role of CDOs in SMEs and LSEs

Wolfgang Becker, Oliver Schmid

Otto-Friedrich-Universität Bamberg, Deutschland

The economy, and all the companies that operate in it, have been influenced by the megatrend of digitalization in recent years. Digitalization means not only changing individual processes, but also the fundamental transformation of entire business units, right through to entire business models. To achieve a successful digital transformation, some companies are installing a chief digital officer (CDO) in their top management to encounter the challenges of digital transformation. The present study investigates the role of the CDO within the digital transformation of small and medium-sized enterprises (SMEs) and large-scale enterprises (LSEs). Based on an analysis of a multi-case study, the competencies required by the position, organizational positioning, responsibilities, obligations and rights, managerial functions and tasks, and the recent role changes, an ideal role model of a CDO is derived for both SMEs and LSEs.

Key words and phrases: chief digital officer, CDO, digital transformation, SMEs, LSEs.



Blessing or curse: Does digitalization foster business model innovation? Evidence from a quantitative empirical study

Patrick Ulrich1, Alexandra Fibitz2

1Hochschule Aalen, Deutschland; 2Paul Hartmann AG

This study analyses whether and how the digital transformation affects business models. Digitalization influences businesses regardless of size, industry and structure. Thus, companies are often forced to rethink their value architecture in order to remain competitive and not vanish from the business world. Therefore, deepening the understanding of the relationship between digitalization and business models is of utmost importance for both practice and academia. We examine the interdependencies of the utilization of digital technologies and the execution of a digital strategy on business model innovation, and the extent to which the digitalization level is influencing this relation. Furthermore, we depict the results from a quantitative study among a sample of 166 German companies. The results indicate that business model innovation is positively influenced by a higher pursuit of digital technologies and the adoption of certain digital strategies. The digitalization cluster further stress the importance of digital actions for the companies’ sustainability.

 
14:15 - 17:30ÖBWL
Chair der Sitzung: Dennis Hilgers, Johannes Kepler Universität Linz

David Lindermüller (Universität der Bundeswehr, München): Negative media reporting and its effects on performance-based budgeting: A processand outcome-based investigation
Christian Schmidt, Ulf Papenfuß (Zeppelin Universität Friedrichshafen): Do Politicization and Professional Background Affect Executive Director Pay in State-Owned Enterprises? –A Human Capital Theory Perspective
Irina Lindermüller (Universität der Bundeswehr, München): Influences of Formalization, Role Conflict, and Role Ambiguity on Public Auditors’ Business Partner Role and Economic Error Management
Dr. Hannes Lampe (TUHH Hamburg): Citizensourcing and public service quality: the case of patent examination

Virtueller Raum 4 
 

Negative media reporting and its effects on performance-based budgeting: A processand outcome-based investigation

David Lindermüller1, Matthias Sohn2, Bernhard Hirsch1

1Universität der Bundeswehr München, Deutschland; 2European University Viadrina Frankfurt (Oder), Deutschland

In performance-based budgeting (PBB), performance information can be used for the allocation of resources. However, the public administration/management literature indicates that it is difficult to devise an automatism for directly translating performance information into a budget allocation. Drawing on blame avoidance theory, we conduct a process-tracing laboratory experiment, which allows us to capture participants’ information search processes in performance reports to test the effect of negative media reporting on PBB in the context of the provision of public healthcare. We ask participants with several years of work experience in the German public sector to indicate how financial resources should be allocated among two hospitals based on performance reports. In line with blame avoidance theory, the results show that negative media reporting increases the willingness to spend more money, especially on relatively low-performing hospitals. Furthermore, we find that negative media reporting shifts participants’ attention in the predecisional information search process towards performance information about the relatively low-performing hospital. By considering process and outcome data, our study provides robust evidence that negative media reporting triggers blame avoidance in the context of PBB.



Do Politicization and Professional Background Affect Executive Director Pay in State-Owned Enterprises? – A Human Capital Theory Perspective

Ulf Papenfuß, Christian Schmidt

Zeppelin-Universität Friedrichshafen am Bodensee, Deutschland

This article links the human capital theory and politicization debates and broadens the understanding on human capital effects on executive director pay (EDP) by assessing the specific organizational context of state-owned enterprises (SOEs). The study examines 336 executive directors (EDs) employed in 253 German SOEs between 2014 and 2016. Results show that politicized EDs—in contrast to often-stressed claims—receive significantly lower pay than non-politicized EDs. Moreover, SOEs spend significantly higher EDPs for external hired EDs than for internal successors with firm-specific human capital. Counterintuitively regarding public sector reforms, private sector experience does not significantly influence EDP. However, EDs’ industry experience increases the likelihood for a higher EDP. These findings provide new empirical insights and have important theoretical and managerial implications.



Influences of Formalization, Role Conflict, and Role Ambiguity on Public Auditors’ Business Partner Role and Economic Error Management

Irina Lindermüller, Bernhard Hirsch, Christian Nitzl, David Lindermüller

Universität der Bundeswehr München, Österreich

Public auditors are currently expected to conduct ‘value for money audits’ to ensure that public institutions do not waste tax money due to incorrect economic decisions. Thus, the auditor role has been expanded from a supervisor to a business partner approach. Role changes are often accompanied by role conflicts and role ambiguity. This study explores whether role conflict or role ambiguity among public auditors have negative effects on their economic error management. Our results show that auditors who work in more formalized public audit organizations are less likely to experience role ambiguity and role conflict and manage auditees’ economic errors in a more positive way. Furthermore, we find that auditors who do not experience role ambiguity see themselves as a business partner of the auditee and show more intensive economic error management.

 
17:45 - 19:45Wissenschaftliche Nachwuchsförderung: Junior Management Science (JUMS) Session

Prof. Dr. Christian Koziol (Department-Editor, Universität Tübingen)
Sebastian Waic (Operativer Leiter, Universität Salzburg)
Präsentationen
Tom O. K. Zeissler (Wirtschaftsuniversität Wien): Charakteristika vs. Carry – Outperformance in Devisenmärkte
Virginia Springer (Universität Stuttgart): Bewertung der Übertragbarkeit von neuronalen Studienergebnissen auf einen Accounting-Kontext

Virtueller Raum 4 
Datum: Donnerstag, 19.03.2020
9:00 - 10:30STEU1: Steuerprüfungen und betriebswirtschaftliche Steuerlehre
Chair der Sitzung: Rainer Niemann, Universität Graz
Virtueller Raum 4 
 

Does Trust Lead to Sweetheart Deals in Tax Bargaining?

Raffael Speitmann1, Yuchen Wu1, Eva Eberhartinger1, Caren Sureth-Sloane2

1Wirtschaftsuniversität Wien, Österreich; 2Universität Paderborn

We test the impact of interpersonal trust and trust in the government on the bargaining of tax payments, and therefore on taxes collected. As tax auditors act on behalf of the government, we consider a three party relationship: taxpayer, tax auditor and the government. Kirchler, Hoelzl, & Wahl (2008) suggest that trust in the government plays a fundamental role for tax compliance; in addition we consider the individual tax auditor’s role in raising tax revenue. In our experimental setting, we exogenously generate variation of interpersonal trust between the test subjects as well as variation of their trust in the government. In a second step, we assign subjects either the role of taxpayer or tax auditor and let them bargain about an uncertain tax payment. Our preliminary findings suggest that tax auditors with high levels of interpersonal trust expect significantly lower tax payments than tax auditors with low levels of interpersonal trust. Furthermore, this negative association seems to be mitigated by higher levels of trust in the government. Since bargaining on tax positions can be observed during a tax audit, or during co-operative compliance processes, our results matter for tax administrations who want to avoid a too trustful atmosphere, and for taxpayers, who may seek to establish a trustful relationship.



Income Declaration and Tax Audits in the Presence of a Tax Court

Peter Krenn1, Rainer Niemann2

1Universität Graz, Österreich; 2Universität Graz, Österreich

This paper investigates a tax court's impact on income declaration of taxpayers and audit policy of the fiscal authority. We use a game-theoretic model where the taxpayer's income declaration is audited by a tax auditor on behalf of the fiscal authority. The tax auditor decides about the level of audit intensity which determines the likelihood of audit errors. The taxpayer can protect against audit errors by lodging an appeal at the tax court. We find that in the absence of a tax court, taxpayers have an incentive to over-declare income in order to avoid punishments following an audit error. The tax court reduces this incentive if costs of a tax trial are sufficiently low. Further, the tax court provides the tax auditor with incentives to increase audit intensity and thereby it reduces optimal audit rates of the fiscal authority. We show that the impact of a tax court on the occurrence of under-declaration is ambiguous. The paper contributes to the streams of literature on tax evasion and on tax courts. It points out that legal protection in the shape of a tax court implies incentive effects for both taxpayers and the fiscal authority.



100 Jahre Betriebswirtschaftlichen Steuerlehre – eine Analyse zentraler Kritikpunkte an analytisch-normativer Forschung

Prof. Dr. Stephan Meyering, Dr. Sandra Müller-Thomczik

Lehrstuhl für Betriebswirtschaftslehre, insbesondere Betriebswirtschaftliche Steuerlehre, FernUni Hagen, Deutschland

Der vorliegende Beitrag nimmt das 100-jährige Bestehen der Betriebswirtschaftlichen Steuerlehre im Jahr 2019 zum Anlass, die historisch verankerte, aber in der wissen-schaftlichen Wahrnehmung in die Irrelevanz abrutschende, analytisch-normative For-schung zur ökonomischen Analyse des Rechts im Hinblick auf eine fortbestehende Be-rechtigung zu analysieren.

Hierzu klären die Autoren zunächst, was unter einer analytisch-normativen Forschung in der Betriebswirtschaftlichen Steuerlehre zu verstehen ist. Während empirische Me-thoden Gegenstand verschiedener Beschreibungen sind, ist eine Begriffsbestimmung „analytisch-normativ“, soweit ersichtlich, bisher nicht abschließend erfolgt. Die Autoren widmen sich dieser Lücke und hinterfragen insbesondere die Wissenschaftlichkeit und fachliche Zugehörigkeit.

Im Weiteren setzen sich die Autoren forschungsmethodisch mit zentralen Kritikpunkten, die der analytisch-normativen Forschung entgegengebracht werden, auseinander. Sie zeigen dabei auf, dass sich nicht alle Forschungsfragen des Faches empirisch be-antworten lassen. Vielmehr sind ihrer Meinung nach wesentliche Forschungsfragen im wissenschaftlichen Erkenntnisprozess der Betriebswirtschaftlichen Steuerlehre nur auf analytisch-normativem Wege zu klären. Insofern bedarf es weiterhin dieser Forschungs-richtung zur Bearbeitung wesentlicher Fragen des Faches. Abschließend erörtern die Autoren die Implikationen ihrer Erkenntnisse für die Zukunft der Betriebswirtschaftli-chen Steuerlehre.

 
12:30 - 14:00RECH1: Controlling
Chair der Sitzung: Andrea Szczesny, Julius-Maximilians-Universität Würzburg
Virtueller Raum 4 
 

How corporate charitable giving reduces the hidden costs of formal control

Bernhard Reichert1, Matthias Sohn2

1Virginia Commonwealth University, USA; 2Europa-Universität Viadrina Frankfurt (Oder), Deutschland

Formal control systems are a common instrument in business to align interests of employees with those of managers. Prior research, however, suggests that employees perceive formal control systems as a sign of distrust and restraint, which has unintended negative effects like decreased work effort by employees (e.g., Falk and Kosfeld 2006; Christ 2013). We draw on the halo effect and propose that corporate charitable giving alters employees’ perception of and reaction to formal controls. In a laboratory experiment, we test the effect of corporate charitable giving by a company on the perception of the trustworthiness of the manager implementing a control system, the perception of the control system, and employee effort. We find evidence – consistent with the halo effect – that charitable giving by a company leads to a higher level of employee trust in the manager, a more positive assessment of formal control, and higher employee effort when controls are present than when a company does not engage in charitable giving. Our findings potentially explain why some companies experience negative employee reactions to control systems while other companies continue to enforce control systems without such negative reactions.



Subordinates’ effort to help or harm a superior manager, manager’s narcissism and the framing of managers’ incentive

Miriam Maske1, Matthias Sohn2, Bernhard Hirsch1

1Universität der Bundeswehr München, Deutschland; 2Europa-Universität Viadrina Frankfurt (Oder)

Narcissism has become the most discussed personality trait of recent times and has the potential to influence organizational culture and control systems. This study aims to link the literature of narcissism with research on incentive systems design. Specifically, we propose that subordinates’ work effort depends upon their superior manager’s level of narcissism and the superior manager’s compensation scheme. In a fully incentivized online experiment with 329 German employees, we manipulate managers’ level of narcissism (yes or no) and the framing of managers’ compensation scheme (bonus or penalty). The results first point out that subordinates generally show less effort when the subordinate is a narcissist. Second, we find that relative to a manager’s bonus contract, a penalty contract has a negative effect on a subordinate’s effort when leader’s narcissism is high. Furthermore, our data indicate an indirect, but positive effect between leader narcissism and subordinates’ effort to harm through followers’ malicious envy. This underlines the negative consequences of narcissism on the leader-follower relations and has important implications for compensation design in business practice.



Cherry picking for self-enhancement – A comparison between manager’s KPI request from self-reporting systems and management accountants and the effect on decision quality

Sascha Matanovic, Arnt Wöhrmann

Justus-Liebig-Universität Gießen, Deutschland

Management accounting serves two key responsibilities: facilitating decisions and influencing decisions, e.g., by designing compensation systems. The focus of this study is the latter, and the drivers of risk-taking behavior are examined. More precisely, we investigate specific incentive and control systems, i.e., compensation caps and formal justification requirements, that are intended to steer risk-taking. Compensation systems that restrict the earnings potential of decision-makers (caps) are widespread across the business world and have been implemented to influence risk-taking behavior, especially after the financial crisis. Therefore, we conduct an experiment to examine the effect of compensation caps on risk-taking considering ex-ante risk preferences. Second, we analyze the interaction effect of caps (incentive-based) and accountability through justification requirements (control-based) on risk-taking. Rational choice theory predicts that caps should only restrict risk-seeking decision-makers from taking undesired risk but should not affect risk-averse decision-makers. Applying the compromise effect rooted in psychology, however, we predict that risk-averse decision-makers, who—according to their risk preferences—should not be affected by the cap, also take less risk when their compensation is capped. We posit that this effect is intensified when the justification pressure is high. Our results support both hypotheses. We discuss the implications for theory and practice.

 
14:15 - 15:45STEU3: Steuervermeidung und Transparenz
Chair der Sitzung: Reinald Koch, Katholische Universität Eichstätt-Ingolstadt
Virtueller Raum 4 
 

Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks

Raffael Speitmann1, Eva Eberhartinger1, Caren Sureth-Sloane2

1Wirtschaftsuniversität Wien, Österreich; 2Universität Paderborn

Diskutant: Drahomir Klimsa (Uni Augsburg)

European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks´ subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation.



Legitimacy Judgment Formation as Deliberation: Evidence from Experiments on Corporate Tax Avoidance

Robin Schnider1, Patrick Haack2, Andreas Georg Scherer1

1Universität Zürich, Schweiz; 2Universität Lausanne, Schweiz

Diskutant: Reinald Koch (KU Eichstätt-Ingolstadt)

Research has conceptualized organizational legitimacy as a multi-level process comprising validity and propriety. Propriety refers to an individual evaluator’s judgment that an organization or organizational practice is appropriate for its social context, whereas validity denotes an institutionalized, collective-level judgment of appropriateness within that context. Scholars have explored how propriety judgments form and change and focused on how propriety interacts with validity. However, research has applied a monological conception of legitimacy, ignoring the fact that propriety judgments are shaped in communication and social interaction processes. In response, we advance a dialogical conception and study the formation of propriety judgments in deliberations about corporate tax avoidance. Results of two experiments featuring direct deliberations with real representatives of a Big Four tax advisory firm and its critics and indirect deliberations via videos on social media confirm that deliberation affects propriety and offer important insights regarding the role of validity in this process. In particular, we explore the conditions under which deliberation leads to the (de-)legitimation of organizations and their practices, and we analyze the impact of peers, experts, and social media commentators in the formation of propriety judgments. We then discuss implications for research on legitimacy and outline practical implications for business firms.

 
16:00 - 17:30STEU4: Steuervermeidung multinationaler Unternehmen
Chair der Sitzung: Reinald Koch, Katholische Universität Eichstätt-Ingolstadt
Virtueller Raum 4 
 

Incentive Effects of R&D Tax Incentives - A Meta-Regression Analysis Focusing on R&D Tax Policy Designs

Carla Pöschel

Freie Universität Berlin, Deutschland

Despite the growing literature on the effectiveness of R&D tax incentives, little is known about differing design aspects of the underlying R&D tax policies. In this paper, I apply sophisticated meta-regression methodology to separate the distinct provisions through which various R&D tax policies affect firms’ R&D expenditure. My results indicate on average larger input additionality effects of hybrid tax regimes compared to volume-based schemes, while incremental tax measures seem to provide the lowest incentives for firms. My findings are particularly important for policy makers who are continuously optimizing the design of an R&D tax policy.



Tax Knowledge Diffusion via Strategic Alliances

Jens Mueller, Arndt Weinrich

Universität Paderborn, Deutschland

This study examines strategic alliances as channels for tax knowledge diffusion between firms. Although strategic alliances are primarily expected to foster their main business purposes, we focus on whether tax knowledge potentially diffuses as a second order effect of peer-to-peer cooperation. To tease out diffusion of tax knowledge, we investigate changes in the tax planning behavior of high-tax firms in strategic alliances with low-tax firms in comparison to high-tax firms in strategic alliances with other high-tax firms. Our results suggest an economically meaningful decrease of high-tax firms’ cash effective tax rates when cooperating with low-tax firms. Additionally, we find that this adjustment occurs within two years of a strategic alliance’s initiation. We apply textual analysis to control for the strategic alliances’ main business purposes in our analyses. Because these activities do not appear to drive our findings, we argue to identify tax knowledge diffusion as a second order effect and conjecture that strategic alliances are not intended to be tax planning investments. Finally, we test whether partner characteristics intensify or mitigate the identified effects. Overall, our results provide robust evidence for tax knowledge diffusion via strategic alliances.



Tax avoidance and the use of joint managers within multinational enterprises

Reinald Koch, Markus Gamm, Henning Giese

Katholische Universität Eichstätt-Ingolstadt, Deutschland

This paper investigates to what extent multinational enterprises (MNE) strategically choose subsidiary managers in order to facilitate tax planning. Using a cross-section data set taken from the AMADEUS database, we show that managers that jointly work for a foreign subsidiary and the parent company are observed more frequently if the subsidiary is located in a high-tax country. Similarly, managers that have co-positions in different foreign subsidiaries are found, in particular, in subsidiaries with very high or very low tax rates. We argue that these subsidiaries are particularly relevant for the application of tax planning strategies and that the use of such a joint management structure reduces a potential conflict of interest between the MNE’s and the manager’s priorities. Lastly, we show that its application is successful in terms of lowering the effective tax rate of the MNE.

 
17:45 - 19:45RECH3: Controlling
Chair der Sitzung: Patrick Kampkötter, Eberhard Karls Universität Tübingen
Virtueller Raum 4 
 

Big Brother or Good Fella? Hidden Costs and Benefits of Process Monitoring

Ivo Schedlinsky1, Maximilian Schmidt2, Friedrich Sommer1, Arnt Wöhrmann2

1Universität Bayreuth, Deutschland; 2Justus-Liebig-Universität Gießen, Deutschland

We investigate how process monitoring and error management climate affect process improvements. While previous accounting literature points out negative effects of intensive controls on process improvements, we provide evidence that this does not generalize to all working environments. Instead, we find that the error management climate moderates the effect of process monitoring on individuals’ implementation of process improvements. In particular, we find that under an open error management climate, process monitoring motivates employees to implement more process improvements, as employees perceive process monitoring as an opportunity to demonstrate their skill. Our results have important implications for firms that use or consider using process monitoring within their management control systems and help to understand, why negative findings of prior literature are not necessarily affecting all organizations.



The Interplay between Self-Service Reporting and Managers’ Cognitive Thinking Styles: An Experimental Study

Huda Al Hussari, Christian Brück, Thorsten Knauer

Ruhr-Universität Bochum, Deutschland

Self-service reporting is a recent trend in digitalization, where managers have access to various tools to build their own reports on a needs basis. In this study, we investigate the combined effect of self-service reporting and managers’ cognitive thinking styles (intuitive/affect-based vs. rational/reflective) on the cognitive processing preceding a decision and the final decision-making behavior. We compare the effects of the provision of self-service reporting against a traditional reporting background by using balanced scorecard data. Using an experiment, we find that self-service reporting affects reflective managers’ cognitive processing more negatively than intuitive managers’ processing compared to a traditional reporting setting. These findings are in line with our predictions, since reflective individuals are more subject to motivated reasoning, especially when they are involved in a selection task. Besides, we find that individuals’ cognitive processing significantly affects their final decision-making behavior. Our study provides important implications that, despite the digital revolution, management accountants are still necessary as managers’ business advocates.



Two sides of the same coin: Identities and roles of management accountants’

Tanja Wolf1, Michael Kuttner1,2, Birgit Feldbauer-Durstmüller1, Christine Mitter2

1Institut für Controlling & Consulting, Johannes Kepler Universität Linz, Österreich; 2Fachbereich Controlling & Finance, Fachhochschule Salzburg, Österreich

Academic interest in the role change of management accountants has increased considerably during the past two decades. However, the abundant literature about the roles of management accountants has paid only im-plicitly attention to aspects of identity—only a few authors thematise the identity concept directly. Considering that role change implies identity reconstruction, it is valuable to analyse the literature from an identity perspec-tive. This paper systematically reviews the literature about the changing role of management accountants from an identity perspective, based on a conclusive sample of 62 peer-reviewed articles. We present a conceptual framework of external, organisational, and individual dynamics concerning identities of management account-ants. Moreover, a broad range of possible research implications is provided.

 
Datum: Freitag, 20.03.2020
9:30 - 11:00STEU2: Steuerplanung deutscher Unternehmen
Chair der Sitzung: Lisa Hillmann, Georg-August-Universität Göttingen
Virtueller Raum 4 
 

The Irrelevance of Threshold-Dependent Tax Enforcement for the Size Distribution of Firms

Drahomir Klimsa, Robert Ullmann

Universität Augsburg, Deutschland

Diskutant: Lisa Hillmann (Uni Göttingen)

This paper investigates how firms respond to threshold-dependent intensity of tax enforcement. We use genuine firm-level tax return data over the entire population of German firms and exploit industry variation in firm-size thresholds applied by the tax administration. In our setting each threshold marks a considerable spike in audit intensity (in particular likelihood and quality of audit), and hence, should create strong incentives to bunch below the threshold. However, we find no such effect in our large sample analysis, i.e. most firms apparently forgo the benefits of reducing audit intensity. We attribute this empirical observation to the effects of optimization frictions. These particularly include costs of the operational implementation of size management and inattention. Our results are in line with what has been coined the “under-sheltering puzzle” in the tax avoidance

literature.



Private Firm and Shareholder Response to Dividend Taxation: Evidence from the Taxation of Minority Shareholders

Lisa Hillmann

Georg-August-Universität Göttingen, Deutschland

Diskutant: Raffael Speitmann (WU Wien)

This paper examines the response of private firms and their shareholders to a dividend tax increase, which affects only a small group of shareholders. Using an exogenous shock in Germany, my results suggest that firms do not adjust their payout policy but corporate minority shareholders, the only ones affected by the increase in shareholder taxes, reduce their minority stakes in private firms after the dividend increase. Additional cross-sectional tests indicate a stronger shareholder reaction if the corporate minority shareholder is financially distressed, owns a minority stake in a firm with a high dividend payout or a majority shareholder, and does not belong to the same group of corporations as the firm, in which it owns a minority stake. My findings add to the very limited literature on the effects of dividend taxes on payout decisions of private firms and reactions of shareholders.

 

 
Impressum · Kontaktadresse:
Datenschutzerklärung · Veranstaltung: BWL 2020
Conference Software - ConfTool Pro 2.6.135+TC+CC
© 2001 - 2020 by Dr. H. Weinreich, Hamburg, Germany