Veranstaltungsprogramm der VHB Jahrestagung

BWL kommuniziert - Best Practice-Wisskomm und Medien-Kurztraining (Panel)

Chair(s): Christina Hoon

Vortragende: Sascha Friesike, Julia Schneider, Carolin Adam

The Promise of Design Science as a Research Approach: Interactive Presenter Panel

Chair(s): Christoph Seckler (ESCP Business School), René Mauer (ESCP Business School)

DiskutantIn(nen): Jan vom Brocke (University of Münster, Information Systems Perspective), Barbara E. Weißenberger (University of Düsseldorf, Accounting Perspective), Orestis Terzidis (Karlsruhe Institute of Technology, Entrepreneurship Perspective), Stephanie Schrage (University of Kiel, Sustainability Perspective), Marvin Hanisch (University of Groningen, Strategy Perspective)

Impact, Impact Measurement und Impact Valuation – Perspektiven aus Forschung & Praxis

Chair(s): Laura Marie Edinger-Schons (Universität Hamburg), Ali Aslan Gümüşay (Professur für Innovation, Entrepreneurship & Nachhaltigkeit, Ludwig-Maximilians-Universität München)

DiskutantIn(nen): Elke Schüßler (Leuphana Universität Lüneburg), Karin Kreutzer (EBS Universität für Wirtschaft und Recht), Christine Volkmann (Bergische Universität Wuppertal), Cornelia Nyssing (Bertelsmann Stiftung), Jascha Mähler (WLDPLASTIC), Janina Lin Otto (Holistic Foundation)

Textual Disclosure in Prospectuses and Investors’ Security Pricing

Jörn Debener¹, Arved Fenner¹, Philipp Klein^1,2,3, Steven Ongena^3,4,5,6,7

1: Universität Münster, Deutschland; 2: Universität Paderborn, Deutschland; 3: Universität Zürich, Schweiz; 4: SFI; 5: NTNU Business School; 6: CEPR; 7: KU Leuven

Picking Winners: Managerial Ability and Capital Allocation

Andreas Benz¹, Peter Demerjian², Daniel Hoang³, Martin Ruckes¹

1: University of Hohenheim; 2: Georgia State University; 3: University of Hohenheim

Bond defaults and contagion effects via common auditors, rating agencies, underwriters, and exchanges

Marc Berninger¹, Christian Friedrich², Reiner Quick¹

1: Technische Universität Darmstadt, Deutschland; 2: Universität Mannheim, Deutschland

How Appealing is the Promise of “Being There”? Consumer Responses to High Psychological Presence in Virtual Environments

Thorsten Hennig-Thurau, David Jütte, Philo Freiboth

University of Münster, Deutschland

Overly Positive Online Ratings – Uncovering Consumer Decision Patterns

Dominik Hettich¹, Jochen Reiner², Daniel Kostyra¹

1: Goethe-Universität Frankfurt, Deutschland; 2: Aalborg University Business School, Dänemark

Circular start-ups founders’ aspirations: A mixed-methods approach

Niklas Schubert Rocha¹, Svenja Damberg^2,1, Francesco Rosati³, Anne-Karen Hüske⁴

1: Hamburg University of Technology, Deutschland; 2: University of Twente, Niederlande; 3: Technical University of Denmark, Dänemark; 4: Copenhagen Business School, Dänemark

Attitude Without Action - What Really Hinders Ethical Consumption

Zara Berberyan¹, Sarah Margaretha Jastram², Alkis Henri Otto², Mark Heuer³, Joachim Rosenkranz²

1: Leuphana University Lüneburg, Germany, Hamburg School of Business Administration; 2: Hamburg School of Business Administration; 3: Susquehanna University

Inequality and Sustainable Consumption

Steven A. Brieger¹, Jacob Hörisch², Xinyu Zhang¹

1: University of Sussex; 2: Leuphana Universität Lüneburg

Online platforms as intermediaries: facilitating freedom of information and government transparency

Julia Trautendorfer¹, Lisa Hohensinn², Dennis Hilgers¹

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

The Legitimacy of Algorithmic Decision-Making in Public E-Services

Jonas Bruder¹, Helmig Bernd¹, Sievert Martin²

1: Universität Mannheim, Deutschland; 2: Leiden University, The Netherlands

How speciesist is AI? - Discussing AI, speciesism and vegaphobia with ChatGPT - Implications for inclusive workplaces

Doris Schneeberger¹, Laura Traavik²

1: Vienna University of Economics and Business, Austria; 2: Kristiania University College, Oslo, Norway

Artificial Intelligence and Worker Representation

Sonja Köhne¹, Ali Aslan Gümüşay^2,1, Georg von Richthofen¹, Hendrik Send^3,1

1: Alexander von Humboldt Institute for Internet and Society; 2: Ludwig Maximilian University of Munich; 3: Hochschule für Technik und Wirtschaft Berlin

Gendered agility? An explorative study of (in)equalities in Scrum teams

Irma Rybnikova¹, Angela Kornau²

1: Hochschule Hamm-Lippstadt, Deutschland; 2: Helmut Schmidt Universität Hamburg, Deutschland

Open Strategy versus Workplace Democracy: Friends or Foes?

Felix Schmid, Leonhard Dobusch

Universität Innsbruck, Österreich

Is SwissCovid a Responsible Innovation for a Grand Societal Challenge? The Case for Better Deliberative Capacities in Innovation Governance

Andreas Georg Scherer¹, Christian Voegtlin², Dana Entenza¹

1: Universität Zürich, Schweiz; 2: ZHAW School of Management and Law, Schweiz

A Sustainability Case for Business: Addressing a Paradox with the Normativity of Practices

Ignas M. Bruder¹, Julia Bartosch², Jörg Sydow³

1: Hertie School, Deutschland; 2: Radboud University, Niederlande; 3: Freie Universität Berlin, Deutschland

Inter-organizational Learning for the Circular Economy: Interactions between Firms and CSOs in the Fashion Industry

Raphaela M. Fritz¹, Leona A. Henry^1,2, Guido Möllering¹

1: Universität Witten/Herdecke, Deutschland; 2: Radboud University, Niederlande

Sozio-oekonomische Panel – Linked Employer Employee (SOEP-LEE2). Adjustments in Firms Located in Germany to Digitalization and Effects on Employer-Employee Relations.

Wenzel Matiaske¹, Torben Dall Schmidt^1,3, Martina Maas¹, Christoph Halbmeier^1,2, Tamara Böhm⁴

1: Institut for Employment Relations and Labour, Helmut Schmidt University, Hamburg; 2: The German Institute for Economic Research/DIW, Berlin; 3: Department of Economics, University of Southern Denmark, Odense; 4: Freie Universität Berlin, Berlin

How CEOs affect the Gender Pay Gap: An Empirical Analysis

Steffen Burkert¹, Aino Tenhiälä², Ingo Weller¹

1: LMU München, Deutschland; 2: IE Business School Madrid

Auditor Dyad Formation in CSR Assurance Services: Evidence from CSR Assurance Fees and CSR Restatements

Janine Maniora, Kajatheepan Navanathan

Heinrich-Heine-Universität, Deutschland

Gaining, maintaining and repairing legitimacy through ESG reporting – A systematic literature review and research agenda

Katharina-Maria Wagner

Universität Passau, Deutschland

Does private peers’ disclosure affect public firms’ information environment?

Bianca Beyer¹, Vanessa Flagmeier², Urska Kosi³

1: Aalto University School of Business; 2: University of Passau; 3: Paderborn University

The Role of Financial Information in Supply Chains: Evidence from Electronic Business Registers in Europe

Vincent Giese¹, Antonio Marra², Ron Shalev³, Roberto Vincenzi²

1: University of Mannheim, Germany; 2: Bocconi University, Italy; 3: University of Toronto, Canada

Corporate Tax Complexity, Tax Misperception, and the Choice of Organizational Form

Kay Blaufus¹, Hans-Peter Huber², Ralf Maiterth², Michael Milde¹, Caren Sureth-Sloane³

1: Leibniz Universität Hannover; 2: Humboldt-Universität zu Berlin; 3: Universität Paderborn

No Incidence Left Behind: Towards a Complete Understanding of Tax Incidence

Richard Winter, Philipp Doerrenberg, Fabian Eble, Davud Rostam-Afschar, Johannes Voget

Universität Mannheim, Deutschland

Political Contestation of Incumbents’ Adaption to Technological Change: The Influence of Strategic Leaders’ Emotional and Strategic Framing

Sascha Klein, Tobias Röth, Patrick Spieth

Universität Kassel, Deutschland

Do virtuality and foreign language use reduce the creative performance of teams?

Anja Loderer¹, Katrin Muehlfeld¹, Robert Wilken²

1: Universität Trier, Deutschland; 2: ESCP Business School Berlin

Explorering the Interface of Agile and Conventional New Product Development: A Paradox Lens

Leonie Müller, Tobias Röth, Patrick Spieth

Universität Kassel, Deutschland

Prospective assessment of transformation pathways toward low-carbon steelmaking: Evaluating economic and climate impacts in Germany

Christian Weckenborg, Yannik Graupner, Thomas Stefan Spengler

Technische Universität Braunschweig, Deutschland

Design and holistic evaluation of emerging hydrogen supply chains from an operations management perspective

Udo Buscher¹, Matthias Klumpp², Frank Meisel³, Christian Thies⁴

1: TU Dresden; 2: TU Mailand; 3: Christian-Albrechts-Universität zu Kiel; 4: TU Hamburg

Die logische Abbildung des physischen Produktions- und Materialflusses und was das mit der Industrie 4.0 zu tun hat

Wilmjakob Herlyn

Otto-von-Guericke Universität, Deutschland

Zukunft der BWL aus strategischer Perspektive

Joern Block, Matthias Brauer

Workshop: BWL kommuniziert - Best Practice-Wisskomm und Medien-Kurztraining

Christina Hoon

VHB, Deutschland

DiskutantIn: Katja Flieger

Unternehmensstrategien im Umgang mit der Energiewende: Chancen und Herausforderungen aus Sicht von Enpal, Ørsted und Shell

Chair(s): Stefan Schaltegger

Vortragende: Wolfgang Gründinger, Anna Schlag, Jörg Adolf

Interday Cross-Sectional Momentum: Global Evidence and Determinants

Sebastian Schlie¹, Xiaozhou Zhou²

1: University of Hagen, Germany; 2: University of Quebec at Montreal, Canada

Shareholders in the hot seat: Stock price reactions to European and U.S. heat waves

Mario Schuster¹, Julian Krüger², Rainer Lueg^1,3

1: Leuphana University Lüneburg, Institute of Management, Accounting and Finance, Universitätsallee 1, 21335 Lüneburg, Germany; 2: GEOMAR Helmholtz Centre for Ocean Research Kiel, Department of Ocean Circulation and Climate Dynamics, Düsternbrooker Weg 20, 24105 Kiel, Germany; 3: University of Southern Denmark, Department of Business and Economics, Universitetsparken 1, 6000 Kolding, Denmark

Antecedents of E-Commerce Firms' Foreign Direct Investment Decisions

Marius Müller, Bernhard Swoboda

Universität Trier, Deutschland

Existence, Antecedents and Consequences of Non-Compliance in Mobile App Markets

Bernd Skiera¹, Lennart Kraft², Reinhold Kesler³, Timo Koschella⁴

1: Goethe Universität Frankfurt, Deutschland; 2: DZ Bank & Goethe University Frankfurt; 3: University of Zurich; 4: Kayzen – Realtime Technologies GmbH

Does it pay to be active on social media? The antecedents and consequences of researchers’ social media activities

Veronika Breytfus, Julian Wichmann, Werner Reinartz

Universität zu Köln, Deutschland

PRAISING DAVID AND BASHING GOLIATH: THE EFFECT OF COMPANY SIZE ON AGGREGATE WORD-OF-MOUTH VALENCE

Jan Klostermann¹, Anne-Mareike Flaswinkel², Chris Hydock³, Reinhold Decker²

1: University of Cologne, Germany; 2: Bielefeld University, Germany; 3: Orfalea College of Business, California Polytechnic State University

Twin Strategies: Leveraging Digital Technologies to Grow Into a Greener Future

Georg Reischauer¹, Simon Schillebeeckx²

1: WU Wien, Österreich; 2: Singapore Management University, Singapur

A Quantitative Analysis of the Influence of CEO Characteristics on Company Sustainability in Family vs. Non-Family Firms

Alicia Minnerup¹, Jan-Philipp Ahrens^1,2

1: University of Mannheim, Deutschland; 2: University of Passau, Germany

TMT Diversity and ESG Performance: The Moderating Effects of Environmental Munificence and Environmental Dynamism

Philipp Richter¹, Sebastian Baldermann², Fabian Felten³, Rolf Brühl³

1: TU Dresden, Deutschland; 2: Vrije Universiteit Amsterdam, Niederlande; 3: ESCP Business School, Deutschland

The Impact of Biodiversity Information on Willingness to Pay: Why managers should be concerned about the biodiversity footprint of products

Jacob Hörisch¹, Lars Petersen², Kathleen Jacobs³

1: Leuphana Universität Lüneburg, Deutschland; 2: Alanus Hochschule für Kunst und Gesellschaft; 3: Wuppertal Institut

Predicting peer donor transformation using machine learning

Laura Hesse

Universität Hamburg, Deutschland

The Crossroads of Purpose: A Longitudinal Analysis of For-Profit and Non-Profit Mission Statements in Switzerland

Dominik Meier¹, Julia Litofcenko²

1: Center for Philanthropy Studies, University of Basel, Schweiz; 2: Vienna University of Economics and Business

What Constitutes Good Organizational Governance of Paradox? Normativity in Online Hate Speech Governance

Bennet Schwoon¹, Stefan Schembera², Andreas Georg Scherer³

1: Universität Zürich, Schweiz; 2: Radboud University, Netherlands; 3: Universität Zürich, Schweiz

Preventive innovation revisited - Towards a situational and meaning-based understanding of Rogers’ communication concept

Andrea Fried¹, Arne Jönsson², Svjetlana Pantic Dragisic¹, Subhomoy Bandyopadhyay¹

1: Linköping University, Department of Management and Engineering, Sweden; 2: Linköping University, Department of Computer and Information Sciene, Sweden

Beyond the Hype: Organizational Challenges and Implications of the Purpose Approach

Nicole Steller, Guido Möllering

Reinhard-Mohn Institut Universität Witten/Herdecke, Deutschland

SHARED IMPACT: CHANGING PERSPECTIVES TOWARDS COLLABORATIVE ACHIEVEMENTS

Sarah Jastram, Zara Berberyan, Johanna Försterling

Hamburg School of Business Administration, Deutschland

Meaningfulness at work?! Exploring the tensions of aligning organizational goals and the desire for meaning amongst employees in corporate volunteering

Chiara Ludwig, Hannah Trittin-Ulbrich

Leuphana Universität Lüneburg, Deutschland

Tackling the grand challenge of waste from takeaway packaging: A systems-theoretical perspective on field hybridization

Pauline Reinecke, Thomas Wrona

TU Hamburg, Deutschland

Locked-in repetition and fleeting moments of difference: a rhythmanalytical perspective on business-as-usual in the Anthropocene

Monica Nadegger^1,2, Philipp Wegerer²

1: University of Innsbruck, Austria.; 2: MCI - The Entrepreneurial School, Innsbruck, Austria.

Embodied Institutional Work: The Case of Anti-Speciesism at Animal Sanctuaries

Doris Schneeberger¹, Daniel Semper², Lee Jarvis³

1: Vienna University of Economics and Business, Österreich; 2: University of St. Andrews; 3: University of Warwick - Warwick Business School

Between Techno-Optimism and Techno-Hesitation: Constructing Algorithmic Bias in AI-Enabled Hiring as Ultimately Fixable

Elisabeth Kelan

Essex Business School, University of Essex, Vereinigtes Königreich

Effects of service employees’ interaction with a social robot – A case study

Jonas Ossadnik, Katrin Muehlfeld

Universität Trier, Deutschland

Under the Radar? Discretionary Impairments of Definite and Indefinite Intangible Assets

Gopal Krishnan³, Alexander Liß², Ulf Mohrmann⁴, Jan Riepe¹

1: Tuebingen University, Deutschland; 2: Paderborn University, Deutschland; 3: Bentley University, US; 4: NHH Bergen, NO

Rationalization of Financial Misreporting: Does Entitlement Matter?

Maximilian Rohmann, Alexandra Lilge

Leibniz Universität Hannover, Deutschland

Accounting for Income Tax Uncertainty and Corporate Tax Avoidance: International Evidence

Khairunnisa Ridwan

Vienna University of Economics and Business, Austria

Playing the Game? An Examination of Uncertain Tax Position Reserves around the Purchase of Auditor Provided Tax Services

Brayden Bulloch¹, Dan Lynch¹, Max Pflitsch², Joseph Schroeder³

1: University of Wisconsin-Madison; 2: Technische Universität München, Deutschland; 3: Indiana University

Resource-constrained multi-project scheduling with project splitting: a case study in automotive prototype manufacturing

Christian Weckenborg¹, Tevhide Altekin², Yossi Bukchin³

1: Technische Universität Braunschweig, Braunschweig, Deutschland; 2: Sabanci University, Istanbul, Turkey; 3: Tel Aviv University, Tel Aviv, Israel

The Route Assignment Problem Considering Customer-specific Experience on Driver and Driver-Dispatcher Team Level: An Empirically Grounded Analytics Approach in Retail

Dominic Loske¹, Margaretha Gansterer², Matthias Klumpp^1,3

1: TU Darmstadt; 2: Universität Klagenfurt; 3: TU Mailand

Warum der Digitale Steuerungs-Zwilling für die Industrie 4.0 besser geeignet ist als das MRP-II Konzept

Wilmjakob Herlyn

Otto-von-Guericke Universität, Deutschland

Henkels Weg zur Digitalisierung in der Chemieindustrie am Beispiel von LOCTITE

Kourosh Bahrami

Henkel AG & Co. KGaA, Deutschland

Anwendung digitaler Tools (Lernapps, Videos, Podcasts) in der BWL

Jörn Littkemann, Jochen Zimmermann, Bernd Skiera

Enhancing Transparency of Startup Impact Assessment

Chair(s): Christin Eckerle (Karlsruhe Institut für Technologie, Deutschland), Ann-Sophie Finner (Karlsruhe Institut für Technologie, Deutschland)

Let’s talk about ethics! Ethik und gute wissenschaftliche Praxis im VHB

Chair(s): Jutta Geldermann (Universität Duisburg-Essen, Deutschland)

DiskutantIn(nen): Hans-Ulrich Küpper (Ludwig-Maximilians-Universität München, Deutschland), Andreas Scherer (Universität Zürich, Schweiz), Dennis Hilgers (Johannes Kepler Universität Linz, Österreich), Barbara Weißenberger (Heinrich-Heine-Universität Düsseldorf)

AMLE, JBEC, JBR, SJM, SBUR: Meet the Editors

Chair(s): Matthias Wenzel (Leuphana Universität Lüneburg)

DiskutantIn(nen): Boukje Cnossen (Leuphana Universität Lüneburg), Günter Fandel (Fernuniversität in Hagen), Thomas Gehrig (Universität Wien), Monika Imschloss (Leuphana Universität Lüneburg), Katrin Muehlfeld (Universität Trier), Marko Sarstedt (LMU München)

The Promise of Design Science as a Research Approach: World Café

Christoph Seckler, René Mauer, Jan vom Brocke, Orestis Terzidis

Der korporative Akteur im Wandel – Panel II: Hätte, hätte, gute Lieferkette?

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

DiskutantIn(nen): Jalob Dahl Rendtorff (Universität Roskilde, Dänemark), Leonard Dobusch (Universität Innsbruck), Monika Eigenstetter (AUGE - Hochschule Niederrhein), Nora Lohmeyer (Radboud University)

Strategic Orientation of State-Owned Enterprises towards the Public Purpose? The Role of Non-Financial Reporting and Public Corporate Governance Codes

Ulf Papenfuß, Christian Arno Schmidt

Lehrstuhl für Public Management & Public Policy, Zeppelin Universität, Deutschland

Genossenschaften - (K)ein Thema für die Betriebswirtschaftslehre?

Ludger Voigt, Dietrich von der Oelsnitz

Technische Universität Braunschweig, Deutschland