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The disruptive potential of digital transformation (DT) has been widely discussed in scholarly literature and practitioner-oriented discourses. The management control (MC) function is an important corporate function, as it provides transparency on the economic situation of a firm. DT challenges MC in a two-fold and reciprocal nature as it (i) changes the MC function itself as well as (ii) the entire firm and its business models, which needs to be accompanied by the MC function. Given the complexity and variety of phenomena within the developments in the context of DT, a comprehensive management approach is essential. Surprisingly, there exist few convincing approaches, which support a comprehensive management of the DT. The objectives of this paper are therefore to discuss the impact of DT on MC, as well as, to develop a framework to control DT of an organization from a MC perspective. Based on a literature review and conceptual research, our study contributes to knowledge by proposing an initial, preliminary conceptual framework to manage DT, from a MC perspective. The framework highlights important dimensions that should be considered in the management of DT, for example related to processes and MC instruments.
The automation of work by means of disruptive technologies such as Artificial Intelligence (AI) and Robotic Process Automation (RPA) is currently intensely discussed in business practice and academia. Recent studies indicate that many tasks manually conducted by humans today will not in the future. In a similar vein, it is expected that new roles will emerge. The aim of this study is to analyze prospective employment opportunities in the context of RPA in order to foster our understanding of the pivotal qualifications, expertise and skills necessary to find an occupation in a completely changing world of work. This study is based on an explorative, content analysis of 119 job advertisements related to RPA in Germany. The data was collected from major German online job platforms, qualitatively coded, and subsequently analyzed quantitatively. The research indicates that there indeed are employment opportunities, especially in the consulting sector. The positions require different technological expertise such as specific programming languages and knowledge in statistics. The results of this study provide guidance for organizations and individuals on reskilling requirements for future employment. As many of the positions require profound IT expertise, the generally accepted perspective that existing employees affected by automation can be retrained to work in the emerging positions has to be seen extremely critical. This paper contributes to the body of knowledge by providing a novel perspective on the ongoing discussion of employment opportunities, and reskilling demands of the existing workforce in the context of recent technological developments and automation.
Mobile apps for sustainability in grocery shopping: increasing acceptance through gameification
(2022)
Sustainability has become an important topic in social sciences research as well as in the societal debate. Research in general indicates a high sensitivity of sustainability issues in broad parts of the society, however a change of consumption habits can hardly be overserved. It can be argued that technology, such as mobile apps, can play an important role to increase more sustainable behaviors and consumption habits, as they facilitate such behaviors, bring transparency to an unclear field and reduce complexity. Our research hence approaches an important research gap, especially as currently existing apps show a lack of functionalities and UX. By using a Design Science Research (DSR) approach applying Chou’s Octalysis framework, we systematically analyzed eight apps in the field of sustainability and two general gamification apps as reference points complementing our findings with issues discussed in literature and could identify a broad range of functionalities. This comprehensive analysis allowed us to develop an initial mockup of a potential app, which then was tested within a user-group of ten users by using a semi structured interview approach. Our findings contribute to knowledge by highlighting the importance of user experience on the acceptance of mobile apps, as well as, by showcasing how gamification can contribute to a sustained use of mobile apps in this specific context.
In the context of digital transformation, having a data-driven organizational culture has been recognized as an important factor for data analytics capabilities, innovativeness and competitive advantage of firms. However, the current literature on data-driven culture (DDC) is fragmented, lacking both a synthesis of findings and a theoretical foundation. Therefore, the aim of this work has been to develop a comprehensive framework for understanding DDC and the mechanisms that can be used to embed such a culture in organizations as well as structuring prior dispersed findings on the topic. Based on the foundation of organizational culture theory, we employed a Design Science Research (DSR) approach using a systematic literature review and expert interviews to build and evaluate a transformation-oriented framework. This research contributes to knowledge by synthesizing previously dispersed knowledge in a holistic framework, as well as, by providing a conceptual framework to guide the transformation towards a DDC.