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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.
In recent years, artificial intelligence (AI) has increasingly become a relevant technology for many companies. While there are a number of studies that highlight challenges and success factors in the adoption of AI, there is a lack of guidance for firms on how to approach the topic in a holistic and strategic way. The aim of this study is therefore to develop a conceptual framework for corporate AI strategy. To address this aim, a systematic literature review of a wide spectrum of AI-related research is conducted, and the results are analyzed based on an inductive coding approach. An important conclusion is that companies should consider diverse aspects when formulating an AI strategy, ranging from technological questions to corporate culture and human resources. This study contributes to knowledge by proposing a novel, comprehensive framework to foster the understanding of crucial aspects that need to be considered when using the emerging technology of AI in a corporate context.
Purpose
Digital transformation of organizations has major implications for required skills and competencies of the workforce, both as a prerequisite for implementation, and, as a consequence of the transformation. The purpose of this study is to analyze required skills and competencies for digital transformation using the context of robotic process automation (RPA) as an example.
Design/methodology/approach
This study is based on an explorative, thematic coding analysis of 119 job advertisements related to RPA. The data was collected from major online job platforms, qualitatively coded and subsequently analyzed quantitatively.
Findings
The research highlights the general importance of specific skills and competencies for digital transformation and shows a gap between available skills and required skills. Moreover, it is concluded that reskilling the existing workforce might be difficult. Many emerging positions can be found in the consulting sector, which raises questions about the permanent vs temporary nature of the requirements, as well as the difficulty of acquiring the required knowledge.
Originality/value
This paper contributes to knowledge by providing new empirical findings and a novel perspective to the ongoing discussion of digital skills, employment effects and reskilling demands of the existing workforce owing to recent technological developments and automation in the overall context of digital transformation.
Hybrid project management is an approach that combines traditional and agile project management techniques. The goal is to benefit from the strengths of each approach, and, at the same time avoid the weaknesses. However, due to the variety of hybrid methodologies that have been presented in the meantime, it is not easy to understand the differences or similarities of the methodologies, as well as, the advantages or disadvantages of the hybrid approach in general. Additionally, there is only fragmented knowledge about prerequisites and success factors for successfully implementing hybrid project management in organizations. Hence, the aim of this study is to provide a structured overview of the current state of research regarding the topic. To address this aim, we have conducted a systematic literature review focusing on a set of specific research questions. As a result, four different hybrid methodologies are discussed, as well as, the definition, benefits, challenges, suitability and prerequisites of hybrid project management. Our study contributes to knowledge by synthesizing and structuring prior work in this growing area of research, which serves as a basis for purposeful and targeted research in the future.
The relevance of Robotic Process Automation (RPA) has increased over the last few years. Combining RPA with Artificial Intelligence (AI) can further enhance the business value of the technology. The aim of this research was to analyze applications, terminology, benefits, and challenges of combining the two technologies. A total of 60 articles were analyzed in a systematic literature review to evaluate the aforementioned areas. The results show that by adding AI, RPA applications can be used in more complex contexts, it is possible to minimize the human factor during the development process, and AI-based decision-making can be integrated into RPA routines. This paper also presents a current overview of the used terminology. Moreover, it shows that by integrating AI, some unseen challenges in RPA projects can emerge, but also a lot of new benefits will come along with it. Based on the outcome, it is concluded that the topic offers a lot of potential, but further research and development is required. The result of this study help researches to gain an overview of the state-of-the-art in combining RPA and AI.
Adoption of artificial intelligence (AI) has risen sharply in recent years but many firms are not successful in realising the expected benefits or even terminate projects before completion. While there are a number of previous studies that highlight challenges in AI projects, critical factors that lead to project failure are mostly unknown. The aim of this study is therefore to identify distinct factors that are critical for failure of AI projects. To address this, interviews with experts in the field of AI from different industries are conducted and the results are analyzed using qualitative analysis methods. The results show that both, organizational and technological issues can cause project failure. Our study contributes to knowledge by reviewing previously identified challenges in terms of their criticality for project failure based on new empirical data, as well as, by identifying previously unknown factors.
Since half a decade, there has been an increasing interest in Robotic Process Automation (RPA) by business firms. However, academic literature has been lacking attention to RPA, before adopting the topic to a larger extent. The aim of this study is to review and structure the latest state of scholarly research on RPA. This chapter is based on a systematic literature review that is used as a basis to develop a conceptual framework to structure the field. Our study shows that some areas of RPA have been extensively examined by many authors, e.g. potential benefits of RPA. Other categories, such as empirical studies on adoption of RPA or organisational readiness models, have remained research gaps.
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.
Private equity (PE) firms are investment firms that acquire equity shares in companies. The goal of PE firms is to exit the investment after few years with a substantial increase in value. PE firms often claim to outperform the market, i.e. to create alpha.
The overall aim of this paper is to unravel the mystery of value creation in the PE industry. First, the author presents a conceptual framework for value creation in the PE industry based on a multiple valuation model that breaks down value creation into different elements. Second, the paper evaluates whether PE firms really create value by analysing and combining results from prior empirical studies based on the conceptual framework.
The results show that existing empirical evidence is mixed but that there is indeed a tendency toward a positive evidence that PE firms create economic value in average. However, there are methodological difficulties in measuring the value creation and studies are often subject to bias. Finally, it is pointed out that the question whether PE firms really create value has to be viewed from different perspectives such as the perspective of the PE firm, the investors and the portfolio companies.
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.