Veranstaltungsprogramm der VHB Jahrestagung

Co-Autor*Innen „Speed-Dating“ für Nachwuchswissenschaftler*innen

Chair(s): India J. Kandel (Leibniz Universität Hannover, Deutschland), Anna Zentgraf (Leibniz Universität Hannover, Deutschland), Jana Bövers (Universität Bielefeld, Deutschland)

Schmeltiegel der Disziplinen: Wie die BWL zum Rückgrat für zukunftsweisendes Handeln wird.

Ann-Kristin Achleitner

Integration von Nachhaltigkeit im Controlling und Reporting

Chair(s): Katrin Hummel

Vortragende: Lucia Bellora-Bienengräber, Stefan Schaltegger, Patrick Velte

Paradise Lost? The Boundaries of Organizing for Desirable Futures

Svenja Katharina Tobies¹, Laura Marie Edinger-Schons², Douglas Schuler³

1: Universität Mannheim, Deutschland; 2: Universität Hamburg, Deutschland; 3: Rice University, TX, USA

Market valuation of biodiversity-sensitive sectors: Evidence from the 15th United Nations Biodiversity Conference (COP15)

Sophie Constance Bornhöft

Leuphana Universität Lüneburg, Deutschland

Sustainability-oriented targets in executive compensation – Symbolic measures or significant catalyst for a sustainable transition?

Alexander Hofer¹, Ewald Aschauer¹, Patrick Velte²

1: Wirtschaftsuniversität Wien, Österreich; 2: Leuphana Universität Lüneburg

Three Levers of Emission Control (3-LoEC)-Model: At the Core of GHG Emission Management Control Systems

Josef Baumüller, Walter S. A. Schwaiger, Victoria Typpelt

Technische Universität Wien, Österreich

What we know about servitization and its effect on firm performance and what we don’t - A review of existing findings and an agenda for future research.

Stefan Worm

BI Norwegian Business School, Norwegen

How and when consumer animosity is a threat to product judgments: A meta-analysis with country-level moderators

Tinka Krüger¹, Thomas Niemand², Jill Klein³, Ipek Nibat⁴, Robert Mai⁵, Olivier Trendel⁵, Wassili Lasarov⁶, Stefan Hoffmann¹

1: Christian-Albrechts-Universität zu Kiel, Deutschland; 2: TU Clausthal, Deutschland; 3: Melbourne Business School, Australien; 4: Sabanci University, Türkei; 5: Grenoble Ecole de Management, Frankreich; 6: Audencia Business School, Frankreich

BERD@NFDI - Services and platform for professional management of research data and algorithms in business studies

Florian Stahl

Universität Mannheim, Deutschland

Strengthening the Identity of Incumbent Ecosystems After New Rival Entry

Georg Reischauer^1,2, Alexander Engelmann¹, Werner H. Hoffmann¹

1: Wirtschaftsuniversität Wien, Österreich; 2: Johannes Kepler Universität Linz, Österreich

Organizational identity formation in a real utopia

Verena Meyer, Matthias Wenzel, Sarah Stanske

Leuphana Universität Lüneburg, Deutschland

MICRO-INSTITUTIONAL COUPLING THROUGH RECONFIGURED ELEMENTS - THE OUTPUT OF THE EUROPEAN NON-FINANCIAL REPORTING DIRECTIVE

Johanna Försterling¹, Sarah Margaretha Jastram¹, Andrea Venturelli²

1: Hamburg School of Business Administration, Deutschland; 2: University of Salento, Italien

The Impact of Social Class on CSR Attitudes - An Empirical Analysis of German Top Managers

Anke Schulz¹, Dominik van Aaken²

1: LMU München; 2: Charlotte Fresenius Privatuniversität Wien

Peering Through Paradox – How Sustainability Professionals Navigate the Mission-Market Paradox Together

Svenja Rehwinkel¹, Steffen Farny²

1: Leuphana Universität Lüneburg, Deutschland; 2: Leuphana Universität Lüneburg, Deutschland

Managing Scaling Tensions: The Case of Differentiation and Integration in Social Enterprises

Marc Dörlemann, Dirk Ulrich Gilbert

Universität Hamburg, Deutschland

When dice are rolling: Upstream producer stability and the dynamics of down-stream licensing alliances

Oliver Roßmannek¹, Leonardo Corbo², Olaf Rank¹

1: Universität Freiburg, Deutschland; 2: University of Bologna, Italien

New Ventures’ Temporal Patterns of R&D Alliance Formation and Innovation: A Longitudinal Configurational Analysis

Niklas Dreymann¹, Suleika Bort², Indre Maurer¹, Mark Ebers³

1: Uni Göttingen, Deutschland; 2: Uni Passau, Deutschland; 3: Uni Köln, Deutschland

Examining the Sociocognitive Systems of Collective Intelligence: Evidence for a Hierarchical Factor Structure

Erik Kommol¹, Christoph Riedl², Anita Williams Woolley³

1: Wirtschaftsuniversität Wien; 2: Northeastern University; 3: Carnegie Mellon University

Strategic Choices in the Heat of the Game: Investigating Exploration and Exploitation in E-Sports Team Decision Making

Harry Hoffmann¹, Simon Oertel², Philipp Poschmann³

1: TU Ilmenau; 2: Paris Lodron University of Salzburg; 3: Friedrich-Schiller-Universität Jena, Deutschland

The Impact of Auditor’s Overconfidence and Over-Optimism on Audit Quality

Anne Chwolka, Henry Walde

Otto von Guericke Universität Magdeburg, Deutschland

Wiped Out? Financial Health of Individuals Affected by Accounting Fraud

Arndt Weinrich¹, Ji-Eon Kim²

1: Universität Paderborn, Deutschland; 2: Chicago Booth School of Business, USA

Does Exogenous Stress Affect Audit Quality?

Christian Friedrich¹, Fynn Ohlrogge²

1: Universität Mannheim, Deutschland; 2: University of Maastricht, Niederlande

Overtrust in AI advice - An online behavioral study on trust and reliance in AI

Artur Klingbeil, Philipp Schreck, Cassandra Grützner

Martin-Luther-Universität Halle-Wittenberg, Deutschland

Corporate social responsibility decoupling and value-based management: developing a new measure using natural language processing

Janice Wobst¹, Philipp Röttger², Rainer Lueg^1,3

1: Leuphana Universität Lüneburg, Deutschland; 2: independent; 3: University of Southern Denmark

Task Complexity, Performance Reporting and Governance Structure – Evidence from three departments at a tertiary medical center

Christian Ernst², Helena Manger¹, Andrea Szczesny¹, Susanne Tenk³, Martin Holderried³

1: Julius-Maximilians-Universität Würzburg, Deutschland; 2: Universität Hohenheim, Stuttgart, Deutschland; 3: Universitätsklinikum Tübingen, Tübingen, Deutschland

Dirty Taxes: Corporate Taxes and Air Pollution

Thilo Ebertseder^1,2, Martin Jacob³, Constance Kehne³, Hannes Taubenboeck^1,2

1: German Aerospace Center; 2: German Remote Sensing Data Center (DFD); 3: WHU - Otto Beisheim School of Management, Deutschland

Does Public Tax Sustainability Disclosure Deter Corporate Tax Avoidance? Evidence from GRI 207 Reporting

Marius Weiß¹, Inga Hardeck², Andreas Seebeck³

1: Friedrich-Alexander-Universität Erlangen-Nürnberg, Deutschland; 2: Universität Duisburg-Essen; 3: Constructor University Bremen

Entrepreneurship and Democracy: A Complex Relationship

Steven A. Brieger¹, Diana M. Hechavarria², Arielle Newman³

1: University of Sussex, United Kingdom; 2: Texas Tech University, United States; 3: Syracuse University, United States

The Policy Mix for Innovative Entrepreneurship: Insights from Germany

David Audretsch¹, Erik Lehmann², Matthias Menter³, Nikolaus Seitz²

1: Indiana University; USA; 2: Universität Augsburg, Deutschland; 3: Friedrich Schiller University Jena, Deutschland

Creating Participative Markets at the “Bottom of the Pyramid” – a coalitional-game analysis

Sarah Rahman, Matthias Raith

Otto-vo-Giericke-Universität Magdeburg, Deutschland

A design science view on the relationship between internal corporate ventures and parent firms

Simon L. Schmidt, Katharina Scheidgen

Georg-August-Universität Göttingen, Deutschland

Microfoundations of unfolding hybrid ambidexterity: Design practices of incubator-parent company collaboration

Pauline Charlotte Reinecke¹, Alexander Ricardo Beyer¹, Svenja Damberg^2,1, Thomas Wrona¹

1: Hamburg University of Technology; 2: University of Twente, Niederlande

Digital Responsibility: Building bridges between organization theory and information systems for a sustainable future

Chair(s): Hannah Trittin-Ulbrich (Leuphana Universität Lüneburg, Deutschland), Stefanie Habersang (Leuphana Universität Lüneburg, Deutschland), Elke Schüssler (Leuphana Universität Lüneburg, Deutschland), Markus Zimmer (Leuphana Universität Lüneburg, Deutschland)

DiskutantIn(nen): Ali Aslan Gümüşay (Ludwig-Maximilians-Universität München), Georg Reischauer (WU Wien), Leonhard Dobusch (Universität Innsbruck), Benjamin Müller (Universität Bremen), Jan Recker (Universität Hamburg), Maximilian Heimstädt (Universität Bielefeld)

Panel: Sustainable Careers in Academia

Chair(s): Elke Schüßler (Leuphana Universität Lüneburg), Axel Haunschild (Leibniz Universität Hannover, Deutschland)

DiskutantIn(nen): Beatrice an der Heijden (Radboud University Nijmegen), Wolfgang Mayrhofer (WU Wien), Nora Lohmeyer (Radboud University Nijmegen)

Utilizing Processing Fluency Theory to Better Understand the Psychological Processes of Important Marketing Phenomena

Jan R. Landwehr

Goethe University Frankfurt, Deutschland

Novelty and Nostalgia: Employing Computer Vision to Study Visual Product Design Trends

Martin Reisenbichler¹, Amos Schikowsky¹, Mark Heitmann¹, Jonah Berger²

1: Universität Hamburg, Deutschland; 2: University of Pennsylvania

LET’S MAKE IT REAL! ADVANCING CONSUMER RESEARCH BY INTRODUCING AND VALIDATING AN ONLINE SHOP SIMULATION TOOL

Lukas Krenz¹, Manuel Reppmann², Laura Marie Edinger-Schons², J. Nils Foege³, Holly Howe⁴

1: Universität Mannheim, Deutschland; 2: Universität Hamburg, Deutschland; 3: Leibniz Universität Hannover, Deutschland; 4: HEC Montréal, Kanada

Paradox and Power in Interorganizational Relationships: A Study of Social Sustainability Tensions in a Global Value Chain

Stephanie Schrage¹, Marco Berti², Julia Grimm³

1: Christian-Albrechts-Universität zu Kiel, Deutschland; 2: Nova School of Business and Economics, Portugal; 3: Stockholm University, Sweden

Public values as drivers for SDG implementation by management control practices – Evidence from Austrian and German municipal utilities

Philumena Bauer, Dorothea Greiling, Sandra Stötzer

Johannes Kepler Universität Linz, Österreich

The invisible horsemen : Managing culture in stakeholder relationships for sustainable development

Julia Benkert

CSM, Leuphana Universität, Deutschland

Environmental Awareness and Occupational Choices of Adolescents

Patrick Lehnert¹, Harald Pfeifer^2,3

1: Universität Zürich, Schweiz; 2: Bundesinstitut für Berufsbildung Bonn, Deutschland; 3: Maastricht University, Niederlande

Responsibility: What might it be? An exploration of the electronics sector.

Ilka Weissbrod, Samanthi Dijkstra-Silva, Benjamin Zettler

TU Dresden, Deutschland

Participatory Strategy Making as Dual Sensemaking Process

Theresa Langenmayr¹, David Seidl², Paula Jarzabkowski³

1: Universität Zürich, Schweiz; 2: Universität Zürich, Schweiz; 3: University of Queensland, Australien

Preparedness without prediction: Towards a morphogenetic understanding of innovation management

Jochen Koch¹, Lorenzo Skade¹, Sarah Stanske², Matthias Wenzel², Paul Vetter¹

1: Europa-Universität Viadrina, Deutschland; 2: Leuphana Universität Lüneburg, Deutschland

The Parasitic Dis/Organization of Post-Truth Communication

Peter Winkler¹, Dennis Schoeneborn^2,3

1: Universität Salzburg; 2: Copenhagen Business School; 3: Leuphana Universität Lüneburg

Speak now or forever hold your peace: the detrimental effects of communication practices in video meetings

Lena Rieck¹, Boukje Cnossen², Blagoy Blagoev³

1: TU Dresden, Deutschland; 2: Leuphana Universität Lüneburg; 3: Universität St. Gallen

Who sits at the table? Social media exposure biases managers’ situated attention and strategic choices

Christoph Brielmaier¹, Moritz Reis², Martin Friesl¹, Roland Pfister³

1: Otto-Friedrich-Universität Bamberg; 2: Julius-Maximilians-Universität Würzburg; 3: Universität Trier

Strategy-as-practice and emotions: The esports case

Robin D. Schulz, Gordon Müller-Seitz

RPTU Kaiserslautern-Landau, Deutschland

Well-structured but alone? The impact of leadership behavior and virtuality on workplace loneliness trajectories during remote work

Timo Walz¹, Julia Kensbock², Florian Kunze³, Simon de Jong¹

1: Maastricht University, Niederlande; 2: Universität Bremen; 3: Universität Konstanz

DO YOU CARE (MORE THAN I DO)? RELATIVE CONSCIENTIOUSNESS AND INDIVIDUAL STRESS

Hendrik Wilhelm¹, Michael Wittland², Thorsten Semrau³, Dirk Stippel⁴, Guido Michels⁵, Christoph Baltin⁴

1: Universität Witten/Herdecke, Deutschland; 2: Hochschule Hannover, Deutschland; 3: Universität Trier, Deutschland; 4: Universität zu Köln, Deutschland; 5: Krankenhaus der Barmherzigen Brüder Trier, Deutschland

Voting Success in Weighted Committees and Shareholder Meetings

Sven Hörner, Alexander Mayer, Stefan Napel

Universität Bayreuth, Deutschland

The intricate effects of corporate political connections on financial reporting and auditor choice

Christopher Bleibtreu¹, Roland Königsgruber²

1: BI Norwegian Business School, Norwegen; 2: SKEMA Business School, Université Côte d’Azur

Press Coverage of Corporate Tax & Accounting Violations: (When) Does the Press Care?

Sebastian Hinder¹, Jens Müller¹, Johannes Voget²

1: Universität Paderborn; 2: Universität Mannheim

Management control design in a multinational setting: How to bridge national cultural distance

Yannik Gehrke¹, Sebastian Firk², Jan Christoph Hennig², Michael Wolff¹

1: University of Goettingen, Germany; 2: University of Groningen, The Netherlands

Performance measures in German private companies: Initial evidence

Jochen Bigus¹, Aline Grahn¹, Mustafa Karakaya²

1: Freie Universität Berlin, Deutschland; 2: TOTAL, Berlin, Deutschland

Opening the ‘Black Box’: How deeply is tax embedded in investment planning?

Christian Renelt

Wirtschaftsuniversität Wien, Österreich

Tax Reform in Troubled Times: Lessons from Investor Reactions to UK’s Tinkering with Tax Rates

Jost Heckemeyer^1,2, Nadine Koch¹, Nicola von Majewsky¹

1: Christian-Albrechts-Universität zu Kiel, Deutschland; 2: ZEW Mannheim

The Crowd for Lemons: Quality Uncertainty and an Equity Pecking Order in New Venture Funding

Michael Mödl

KU Leuven, Belgien

Is the end of the lockup the end of the rainbow? – Wealth effects at lockup expiration in unicorn IPOs

Anna Khoroshylova, Carolin Bock, Dirk Schiereck

Technische Universität Darmstadt, Deutschland

Does Acqui-Hiring really pay offs? An Empirical Investigation of Founders´ Retention

Nikolaus Seitz, Jasmin Kopp, Erik Lehmann

Universität Augsburg, Deutschland

The Female Legitimacy Challenge: Moderating the Impact of Gender on Startup Valuations

Theresa Veer¹, Katja Bringmann²

1: Universität Tübingen, Deutschland; 2: Ghent University, Belgium

It's a trap! How resource abundance can decelerate entrepreneurial ventures

Katharina Scheidgen¹, Franziska Günzel-Jensen²

1: Georg-August-Universität Göttingen, Deutschland; 2: Aarhus University

Passionate Today, Passionate Tomorrow? Examining the Self-Enhancing and Self-Regulating Effect of Passion

Mirjam N. Streeb¹, Matthias Baum¹, Michael M. Gielnik², Mayleen Schack³

1: Universität Bayreuth; 2: Leuphana Universität Lüneburg; 3: Instituto Universitário de Lisboa

How Do Entrepreneurs Decide to Contribute? A Social Exchange Perspective on Downward Causation in Entrepreneurial Ecosystems

Johannes Hähnlein¹, Matthias Baum¹, Carolin Durst²

1: Universität Bayreuth, Deutschland; 2: Hochschule Ansbach, Deutschland

A Matter of Perception or Bold Economic Calculation? Investigating the Norm-Breaking Behavior of Entrepreneurs

Thomas Pannermayr, Klaus Marhold, Nikolaus Franke

Wirtschaftsuniversität Wien, Österreich

Using generative AI tools like ChatGPT in logistics: Successful application scenarios

Stefan Voss

Universität Hamburg, Fakultät für Betriebswirtschaft

Open publication transport data – Reference models, data collections, and first experiences of using them in research

Jörn Schönberger

TU Dresden, Deutschland

University Entrepreneurship: Katalysator für wirtschaftliche und gesellschaftliche Transformation

Chair(s): Markus Reihlen, Jutta Geldermann

Vortragende: Ann-Kristin Achleitner, Paul Drews, Matthias Schumann, Christine Volkmann

OPEN SCIENCE IN DER BETRIEBSWIRTSCHAFTLICHEN FORSCHUNG: WARUM EIGENTLICH (NICHT)?

Meikel Soliman, Oliver Genschow, Susanne Adler, Marko Sarstedt, Doreen Siegfried

Workshop: Entwicklung eines Berufungsleitfadens

Chair(s): Axel Haunschild (Leibniz Universität Hannover, Deutschland), Elke Schüßler (Leuphana Universität Lüneburg)

DiskutantIn(nen): Guido Möllering (Universität Witten/Herdecke), Erk Piening (Leibniz Universität Hannover), Nina Kratrin Hansen (TU Chemnitz), Stephan Kaiser (Universität der Bundeswehr München), Wenzel Matiaske (Helmut-Schmidt-Universität/Uni Bw H), Wolfgang Mayrhofer (Wirtschaftsuniversität Wien), Guido Möllering (Universität Witten/Herdecke), Stephan Süß (Heinrich-Heine-Universität Düsseldorf)

Junge Perspektiven auf Forschung in Logistik, Nachhaltigkeitsmanagement, Operations Research und Produktion

Chair(s): Anne Lange (Frankfurt University of Applied Sciences), Magnus Fröhling (TU München)

DiskutantIn(nen): Simone Neumann (Universität Hamburg), Christian Thies (Technische Universität Hamburg), Matthias Klumpp (Politecnico di Milano), Matthias Wichmann (Technische Universität Chemnitz)

Der korporative Akteur im Wandel – Panel I: Organisation, Handeln und Verantwortung

Chair(s): Michaela Haase (Freie Universität Berlin, Deutschland), Elke Schüssler (Leuphana Universität Lüneburg)

DiskutantIn(nen): Ute Schmiel (Universität Duisburg-Essen), Andreas Suchanek (HHL Leipzig), Günther Ortmann (Universität Witten/Herdecke), Dennis Schoeneborn (Copenhagen Business School, Leuphana Universität)

Transforming From Within? Investigating the Interplay Between Structure and Agency in Social Intrapreneurship Programs

Christina Kannegießer¹, Laura Marie Edinger-Schons¹, Talke Schaffrannek²

1: Universität Hamburg, Deutschland; 2: Mannheim Business School, Deutschland

Architecture and Innovation of Business Models in Low-Income Countries: The Case of the Last Mile

Maria Schmidt¹, Philipp Trotter^2,3, Aoife Brophy^3,4, David Antons¹

1: Institute for Technology and Innovation Management, RWTH Aachen University, Germany; 2: Schumpeter School of Business and Economics, University of Wuppertal, Germany; 3: Smith School of Enerprise and the Environment, University of Oxford, UK; 4: Saïd Business School, University of Oxford, UK

The Interplay Between Psychographics And Social Norms In Ethical Consumption – Evidence From Germany, Japan, And The United States

Zara Berberyan^1,2, Sarah Margaretha Jastram¹, Oliver Schnittka³, Mark Heuer⁴, Kanji Tanimoto⁵

1: HSBA, Germany; 2: Leuphana University Lüneburg; 3: University of Southern Denmark; 4: Susquehanna University; 5: Waseda University

The influence of different socially responsible investing (SRI) strategies on private investors SRI skepticism – Experimental evidence

Marco Meier

Universität Duisburg-Essen, Deutschland