650 Management
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Purpose: Interpretive research in management accounting and control provides rich insights from empirically based studies, but it has been criticised for lacking generalisability and potential subjectivity. On the latter, triangulation is useful, and this paper aims to offer some insights on a triangulation technique thus far not commonly reported in management accounting/control research.
Design/methodology/approach: Drawing on a study of the roles of management accountants in performance management systems, this paper offers some insights from empirical experiences on the use of concept maps as a tool to assist triangulation and improve understanding of complex empirical phenomena.
Findings: The concept maps as utilised revealed additional insights which were not recounted by interviewees during the normal interview time. This is a potentially important finding for consideration of future researchers.
Practical implications: In this paper, how concept maps were used is detailed, and it is hoped that future researchers will find their use beneficial in interview settings.
Originality/value: Thus far, concept maps seem under-utilised in management accounting and control research. This paper gives some initial insights on how they may be used in case study settings.
This article explores the determinants of people’s growth prospects in survey data as well as the impact of the European recovery fund to future growth. The focus is on the aftermath of the Corona pandemic, which is a natural limit to the sample size. We use Eurobarometer survey data and macroeconomic variables, such as GDP, unemployment, public deficit, inflation, bond yields, and fiscal spending data. We estimate a variety of panel regression models and develop a new simulation-regression methodology due to limitation of the sample size. We find the major determinant of people’s growth prospect is domestic GDP per capita, while European fiscal aid does not significantly matter. In addition, we exhibit with the simulation-regression method novel scientific insights, significant outcomes, and a policy conclusion alike.
Von den Covid-19-Restriktionen wurden im Automobilsektor die Zulieferer wesentlich stärker getroffen als die Fahrzeughersteller. Vor allem die Entwicklung des Working Capitals im ersten Pandemie-Jahr erwies sich als kritisch. Der Beitrag gibt einen Überblick über mögliche Lösungen für eine allseits vorteilhaftere, stabile Supply-Chain-Finanzierung in künftigen Krisen.
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.
Neuromarketing is already relatively advanced when it comes to researching the principle effect of marketing in the brain. What is often still missing, however, is the transfer of these findings into practice. The reason for this is that research has so far primarily pursued the question of „why?“. For practice, however, the question of „how?“ is much more relevant. This article attempts to answer the latter question, i.e. to bridge the gap between research and practice in the field of retail marketing. Is there a buy button in the consumer´s brain? And if so, how can it be activated? Neuromarketing is a young discipline at the interface of cognitive science, neuroscience and market research. Due to technological progress, neuromarketing can provide important insights for retail, especially insights to explain consumer behaviour. By looking into the customer’s brain, retail companies can address their customers in a more targeted manner and thus gain an advantage over competitors. Especially the influence of emotions and the unconscious play a major role in the purchase decision of consumers. Using the limbic map, customers can be clustered into types based on the characteristics of their emotional systems, for which specific marketing measures can be derived. Best-practice examples from the retail sector show that a targeted approach to specific shopping types in retail can lead to success.
The purpose of this paper sought to develop a collaborative framework that provides wine bottling facilities, wine cellars and their direct supply chain partner guidelines to facilitate a collaborative partnership – aiming to aid responsive decision making and improve reliability. The framework was developed using a triangulation approach, consisting of an in-depth literature review, 14 semi-structured interviews with industry experts and a theoretical case study. The developed framework was presented to wine bottling facilities and their supply chain stakeholders. Indication are that the proposed wine industry collaborative framework should enhance supply chain collaboration and will contribute towards the guidance and facilitation in developing collaboration platforms to align supply chain operations, while improving bottling responsiveness and meeting demand requirements.
Körpersprachen lügen nicht
(2022)
Jeder kennt diese Aussagen: „Ton macht die Musik“, „Die kalte Schulter zeigen“ oder „Von oben herab“. Doch die Frage, was das für unseren täglichen Umgang bedeutet und wie wir dies nutzen können, stellen wir uns nicht. Dies gilt für das private, tägliche Leben, aber auch im Beruf. Im Privaten wundern wir uns, wenn wir die Wahrheit sagen und danach eine Freundschaft beendet ist. Vielleicht war es der Ton der Aussage oder die Haltung zum Gegenüber?
Führungskräfte in der Wirtschaft und in öffentlichen Institutionen sollen Mitarbeiter, Kollegen, Bürger und Kunden „führen“. Die Liste der Adressaten ist nahezu unendlich. Doch wie kann gute Führung gelingen? Das einzige zur Verfügung stehende Mittel, um Menschen zu führen ist die Kommunikation. Klassischerweise konzentrieren sich Manager und Führungskräfte auf die zu vermittelnden Inhalte und Sachinformationen. Dies ist insofern korrekt als es eines guten Inhalts bedarf, um sinnvoll arbeiten zu können. Ein schlechtes Auto oder ein miserabler Service werden durch gute Worte nicht besser.
Fakt ist aber, dass nur ca. 25 bis 30 Prozent einer Kommunikation über die Vermittlung von Sachinformationen vermittelt werden. Wem kann ich vertrauen? Wie ehrlich meint sie es? Was denkt der andere von mir? Sagt sie jetzt die Wahrheit? Alles was wir nicht sagen wollen, das verrät unser Körper. Man kann diese Sprache lesen und verstehen lernen.
Der Ingenieur, Verhaltensforscher und Schauspieler Hans-Jürgen Jensen hat sich in jahrelanger Forschung mit Gesten, Haltung und Mimik befasst. In Theorie und Praxis hat er analysiert, erprobt und genau beobachtet, was hinter dem menschlichen Verhalten und seinen Körperausdrücken steckt. Körpersprache ist ehrlich, deshalb kann jeder sein Gegenüber durchschauen, Gefühle entschlüsseln und Lügen entlarven.
Affordable Luxury Sports Cars in Germany : Investigating the Determinants of Customer Experience
(2022)
The article discusses the factors affecting the customer experience when buying affordable luxury sports cars in Germany by identifying differences between first-time and experienced buyers. It emphasizes the need for the creation of two different customer journeys based on different customer experience clusters, a touchpoint analysis from the customer perspective identified differences in purchase stages, and staff behaviour and brand trust for customer satisfaction and brand identification.
Gamification erfährt seit Jahren zunehmende Aufmerksamkeit in Wissenschaft und Praxis. Eine 2019 veröffentliche Metaanalyse zur Gamification-Forschung zeigt, dass der Fokus bislang auf den Bereichen Bildung und Gesundheit lag. Mit verbreiteter Anwendung steigt allerdings der Bedarf, die Forschung auf weitere Felder auszuweiten. Dieser Beitrag ergründet die Potenziale von Gamification im B-to-B-Vertrieb. Eine Betrachtung an dieser Stelle eignet sich aus den folgenden Gründen: Gamification wird vor allem für diejenigen Felder als attraktiv bezeichnet, wo Aktivitäten komplex und vielfältig sind und Fortschritt nur schwer nachzuvollziehen ist. Darüber hinaus unterstützt Gamification in der Erzielung nachhaltiger Ergebnisse mit Kontinuität und langfristigem Engagement.
Der Fokus dieses Beitrags liegt in der Analyse einer nachhaltigen Verpackungsgestaltung mit Blick auf die kognitive und emotionale Steuerung von Kunden. Aufbauend auf den Guidelines zur nachhaltigen Verpackungsgestaltung werden unter Berücksichtigung relevanter Konsummotive des SHIFT-Modells die Möglichkeiten zur Beeinflussung von Kunden über den gesamten Customer Journey betrachtet. Dabei steht in der Lebensmittelindustrie die Verpackung als ein zentraler Kommunikationskanal im Fokus dieser Analyse. Im Sinne eines nachhaltigen Verpackungskonzeptes gilt es nun sämtliche Interaktionen mit dem Kunden sowohl online als auch offline so zu gestalten, dass Konsumenten zum nachhaltigen Konsum motiviert werden. Am Beispiel von Nomoo werden die einzelnen Schritte dargelegt.
Mit den Aufgaben und Fallstudien des Übungsbuchs lassen sich die zentralen Kapitel und Themen des Lehrbuchs gezielt wiederholen und vertiefen. Es bietet zu jedem Werkzeug Aufgaben und Fragestellungen aus der Praxis. Zusätzlich werden komplexe Anwendungsfälle namhafter deutscher und internationaler Unternehmen wie Ernst & Young, HUGO BOSS, Alfred Kärcher und Bayer angeboten.
An empirical study on management accountants’ roles and role perceptions: a German perspective
(2022)
The ongoing discussion on roles of management accountants (MAs) leads often to perceive the business partner (BP) role as the role of choice. Yet, many scholars and practitioners seem to assume that this role is clear to managers and MAs, that it makes sense for them and that all managers and MAs agree on it and implement it. Inconsistencies between actual roles, perceived, and expected roles might cause identity and role conflicts. However, we lack evidence of whether managers and MAs perceive, expect and act in the BP role and if tensions and conflicts might exist. This paper is based on a quantitative empirical study of a large German high-tech firm in 2019 whose top management decided to implement the BP role. We found several areas of tension in this role discussion and contribute to the literature on MAs’ roles with a more nuanced view of the interaction between managers and MAs regarding MAs’ roles. The study shows that there are mainly differences in business managers’ expectations of MAs to the role of the BP, which the MAs do not know exactly how to fulfill.
Die Liebherr Hydraulikbagger GmbH setzt sich aktiv mit der Implementierung von Risikomanagementsystemen auseinander und treibt so das risikoorientierte Prozessmanagement weiter voran. Dabei gilt es vor allem, Prozesse auf Risiko-Anfälligkeiten und ihre Relevanz für den Unternehmenserfolg zu analysieren.
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.
Marketing ist allgegenwärtig! Es begegnet Ihnen im Supermarkt, in sozialen Medien bei Streamingdiensten oder in Magazinen. Doch was steckt konkret hinter dem Marketing und wie gestalten Unternehmen es erfolgreich? Auf diese und weitere Fragen geht das Buch im Detail ein. Zu Beginn vermittelt es Grundlagen zu Konsumverhalten sowie persönlicher Kaufentscheidung und nimmt die Leser:innen mit auf die Customer Journey. Vor diesem Hintergrund erläutert es Ziele und Maßnahmen der strategischen Marketingplanung, um Unternehmen dabei zu helfen, sich bestmöglich von Wettbewerbern abzusetzen. Darauf aufbauend diskutiert das Buch den operativen Einsatz der Marken-, Produkt-, Distributions-, Kommunikations- sowie Preispolitik.
Wichtige Trends aus Nachhaltigkeit und Digitalisierung fließen exemplarisch ein. Marketingprofis geben erhellende Einblicke in die Praxis, Wissensboxen und Links zu spannenden YouTube-Videos vertiefen das Verständnis. Kurzum: Dieses Buch bietet alles, was Studierende über Marketing wissen müssen.
Der vorliegende Beitrag schlägt auf Basis der Erfahrungen in der Augenheilkunde mit der SARS-CoV-2-Pandemie in den Jahren 2020 und 2021 einen Leitfaden für den Umgang mit (zukünftigen) Pandemien vor.
Die Kernpunkte:
• Das weltweite Epidemie-Geschehen sollte stets beobachtet werden.
• Deutet sich eine Pandemie an, sollte im ersten Schritt ein Krisenstab eingerichtet werden, der die Pandemielage bewertet und Maßnahmen koordinieren kann.
• Die zu ergreifenden Maßnahmen einer augenheilkundlichen Einrichtung betreffen vor allem die Sicherstellung der Versorgungssituation sowie organisatorische und wirtschaftliche Bereiche, um eine tragfähige Fortführung des Betriebs zu ermöglichen.
Management und Führung sind Funktionen, die in Organisationen benötigt werden, um Aktivitäten und Prozesse zu koordinieren und um immer wieder Veränderungen umzusetzen. Der Beitrag stellt die Unterschiede zwischen Management und Führung dar und bettet diese in den Kontext aktueller Entwicklungen ein. Denn durch die Digitalisierung der Arbeitswelt, die Pandemie sowie die New Work-Bewegung verändert sich die Art und Weise, wie wir zusammenarbeiten. Entsprechend viel wird über Führung und Management diskutiert – auch in der Augenheilkunde. Ziel ist es, dass auf Basis der vorliegenden Überlegungen in den Einrichtungen der Augenheilkunde Management und Führung reflektiert und zielorientiert und zukunftsfähig gestaltet werden können.
Ethik und Personalmanagement
(2022)
Das Personalmanagement beschäftigt sich mit der Frage, wie Mitarbeitende für Unternehmen gewonnen, dort entwickelt und motiviert werden können und wie die Arbeitsbedingungen gestaltet werden. In Theorie und Praxis des Personalmanagements werden differenzierte Teilaspekte betrachtet, wie beispielsweise Personalplanung, Personalmarketing, Beschaffung und Auswahl, Motivation und Vergütung.
This article aims to give an overview of what German business needs in current times. By illustrating the Made in Germany label as a perceived image in sales, specific attributes are being evaluated to explain better the challenges German businesses are currently facing: Digitization, Education, Environment, and Quality & China.
Will chatbots play a significant role for B2B marketingin the future? Chatbots in B2B businesses
(2022)
Digitalization has gained a foothold in our everyday lives. However, it remains to be seen what digital tools B2B companies can benefit from. During the last few years, chatbots have been on the rise and have played a more significant role in B2B marketing. Thus, this research follows a literature review to examine the current state of B2B chatbots. With this, the study will discover the buyer’s preferences for chatbots compared to sales agents and the role of chatbots in different stages of the B2B sales funnel.
Job advertisements are important means of communicating role expectations for management accountants to the labor market. They provide information about which roles of management accountants are sought by companies or which roles are expected. However, which roles are communicated in job advertisements is unknown so far. Using a large sample of 889 job ads and a text-mining approach, we show an apparent mix of different role types with a strong focus on a rather classic role: the watchdog role. However, individuals with business partner characteristics are more often sought for leadership positions or in family businesses and small and medium-sized enterprises (SMEs). The results challenge the current role discussion for management accountants as business partners in practice and some academic fields.
Early exposure makes the entrepreneur: how economics education in school influences entrepreneurship
(2022)
Many countries that seek to boost their economy share the goal of promoting entrepreneurship. Whereas there is ample research on the predictors of entrepreneurship during adulthood, we know little about how pre-adulthood experience influences entrepreneurship later in life. Using a natural experiment, this paper examines whether introducing economics classes in school enhances entrepreneurial behavior in adulthood. Our difference-in-differences approach exploits curricula reforms across German states that introduced compulsory economics education classes in secondary schools. Using information on school and labor market careers for more than 10,000 individuals from 1984 to 2019, we find that the reform increases students’ entrepreneurial activities by three percentage points. Examining gender differences, we find that economics classes equally benefit female and male students. Our results advance our understanding of how pre-adulthood experiences shape individuals’ entrepreneurial behavior.
To generate greater value faster from digital innovation, many companies are increasing how much they learn from their own innovation efforts. However, in many companies, these changes are limited to one stakeholder group: innovation teams. Two other stakeholder groups, senior executives and experts from corporate functions, also need to learn from digital innovation initiatives. We have defined three learning imperatives that address a company’s needs to learn continually about building (1) a successful innovation, (2) a portfolio of initiatives that realizes strategic objectives faster, and (3) shared resources that propel multiple initiatives. All three imperatives involve collecting data regularly from digital innovation initiatives. In this research briefing we outline the three learning imperatives and provide examples of how companies are pursuing them to achieve strategic objectives more effectively and efficiently.
This research briefing describes the organizational capability of scaling at scale, which we define as enabling multiple digital innovation initiatives to realize bottom-line value from their innovation by leveraging shared resources. We illustrate this concept with a case study from global multi-energy company Repsol, which implemented scaling at scale to cultivate a portfolio of more than 450 initiatives and helped over seventy percent of initiatives to reach the scale-up stage. As a result, over five years Repsol realized €800 million of bottom-line value from digital innovations.
Turning students into Industry 4.0 entrepreneurs: design and evaluation of a tailored study program
(2022)
Startups in the field of Industry 4.0 could be a huge driver of innovation for many industry sectors such as manufacturing. However, there is a lack of education programs to ensure a sufficient number of well-trained founders and thus a supply of such startups. Therefore, this study presents the design, implementation, and evaluation of a university course tailored to the characteristics of Industry 4.0 entrepreneurship. Educational design-based research was applied with a focus on content and teaching concept. The study program was first implemented in 2021 at a German university of applied sciences with 25 students, of which 22 participated in the evaluation. The evaluation of the study program was conducted with a pretest–posttest-design targeting three areas: (1) knowledge about the application domain, (2) entrepreneurial intention and (3) psychological characteristics. The entrepreneurial intention was measured based on the theory of planned behavior. For measuring psychological characteristics, personality traits associated with entrepreneurship were used. Considering the study context and the limited external validity of the study, the following can be identified in particular: The results show that a university course can improve participants' knowledge of this particular area. In addition, perceived behavioral control of starting an Industry 4.0 startup was enhanced. However, the results showed no significant effects on psychological characteristics.