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Weltweit und in Deutschland erreicht das Thema Inflation neue Höchststände in der Aufmerksamkeit (Google-Trends 2022). Nach einer vielbeachteten und millionenfach angesehenen Online-Weihnachtsvorlesung aus dem Jahre 2020 hat der Ökonomieprofessor Hans-Werner Sinn das Buch mit gleichnamigem Titel „Die wundersame Geldvermehrung“ veröffentlicht. Abermals könnte es dem Autor gelingen die politische Öffentlichkeit damit aufzurütteln.
In the current age of innovative business financing opportunities available from fintech apps, social media crowdfunding sites such as Kickstarter, Indiegogo, and RocketHub, et.al., and friends and family private equity investors, start-up firms can strategically source their venture capital funds from many globally disperse organizations and individuals. As the firm in this case learned, the benefit of alternative investing sources comes with a critical hidden risk for corporate governance. After a financial restructuring, a typical Silicon Valley software start-up found itself with close to 300 external individual shareholders, some of whom had not been documented as accredited investors. The regulatory agency could decide that the prior actions of the founders and the decisions of the board had been prejudicial to the interests of the minority investors. The management of this small private company faced an atypical investor relations dilemma, before its initial public offering (IPO).
Context: Agile practices as well as UX methods are nowadays well-known and often adopted to develop complex software and products more efficiently and effectively. However, in the so called VUCA environment, which many companies are confronted with, the sole use of UX research is not sufficient to find the best solutions for customers. The implementation of Design Thinking can support this process. But many companies and their product owners don’t know how much resources they should spend for conducting Design Thinking.
Objective: This paper aims at suggesting a supportive tool, the “Discovery Effort Worthiness (DEW) Index”, for product owners and agile teams to determine a suitable amount of effort that should be spent for Design Thinking activities.
Method: A case study was conducted for the development of the DEW index. Design Thinking was introduced into the regular development cycle of an industry Scrum team. With the support of UX and Design Thinking experts, a formula was developed to determine the appropriate effort for Design Thinking.
Results: The developed “Discovery Effort Worthiness Index” provides an easy-to-use tool for companies and their product owners to determine how much effort they should spend on Design Thinking methods to discover and validate requirements. A company can map the corresponding Design Thinking methods to the results of the DEW Index calculation, and product owners can select the appropriate measures from this mapping. Therefore, they can optimize the effort spent for discovery and validation.
Die Digitalisierung und Nachhaltigkeit werden die Erwartungen und Anforderungen an die Controller dauerhaft und umfassend verändern. Die Lehre hat für den Rollenwandel eine hohe Relevanz. Eine auf die veränderten Anforderungen abgestimmte Ausbildung bietet den Unternehmen die Möglichkeit, Controller mit diesen veränderte Rollenprofilen für ihre Organisation zu gewinnen. Für die Absolventen mit dem Berufswunsch Controlling sichert das veränderte Rollenprofil ihre langfristige Arbeitsmarktfähigkeit. Für den Rollenwandel selbst kann diese als Treiber verstanden werden.
Trotz der Bedeutung der Lehre für den Rollenwandel gibt es dazu bislang wenige Forschungsergebnisse zur konkreten Abbildung der Rollen in der Lehre. Es stellt sich daher die Frage, wie Hochschulen in ihren Studiengängen die Rollen grundsätzlich abbilden und mit welcher Intensität sowie Kombinationen die Rollen gelehrt werden. Diese Forschungsfrage wird anhand einer Analyse von controllingspezifischen Masterstudiengängen und deren Modulhandbücher evaluiert und diskutiert.
Im Ergebnis stellt sich der Rollenwandel in der Controllinglehre sehr heterogen dar. Es dominiert die Vermittlung der klassische Controllerrolle gefolgt von der Business Partner Rolle. Lehrinhalte bezogen auf die Rollen des digitalen Controllers oder Risikocontrollers sind schwach ausgeprägt. Für die Übernahme einer Controllerrolle im Nachhaltigkeitsmanagement existiert kaum ein Lehrangebot. Diese Ergebnisse sollen zum Diskurs über den Rollenwandel und die Gestaltung der Lehre im Controlling beitragen.
Stellenausschreibungen sind ein wichtiges Mittel, um Rollen von Controllern auf dem Arbeitsmarkt zu kommunizieren. Stellenanzeigen öffnen ein Fenster zu dem, was Firmen als Rollen für ihre Controller wahrnehmen. Welche Rollen Stellenanzeigen kommunizieren, ist bisher nicht bekannt. Unter Verwendung einer großen Stichprobe von 889 Stellenanzeigen und eines Text-Mining-Ansatzes zeigen wir, dass es offenbar eine Mischung verschiedener Rollentypen mit einem starken Fokus auf einen eher klassischen Rollentyp gibt, die Watchdog-Rolle. Personen mit Business-Partner-Eigenschaften werden dagegen häufiger für Führungspositionen oder in Familienunternehmen und kleinen und mittleren Unternehmen (KMU) gesucht. Die Ergebnisse stellen die derzeitige Rollen-diskussion für Controller als Business Partner in der Praxis und in einigen Bereichen der Wissenschaft in Frage.
Veränderungen der Rolle von Controllern in Großkonzernen - Ergebnisse einer empirischen Erhebung
(2021)
Die anhaltende Diskussion über die Rolle von Management Accountants (MA) führt häufig dazu, dass die Rolle des Business Partners (BP) als die Rolle der Wahl angesehen wird. Dennoch scheinen viele Wissenschaftler und Praktiker davon auszugehen, dass diese Rolle den Managern und MA klar ist, dass sie für sie sinnvoll ist und alle Manager und MA ihr zustimmen und sie umsetzen. Unstimmigkeiten zwischen der tatsächlichen Rolle, der wahrgenommenen und der erwarteten Rolle könnten zu Identitäts- und Rollenkonflikten führen. Dieser Beitrag basiert auf einer quantitativen empirischen Studie in einem großen deutschen High-Tech-Unternehmen im Jahr 2019, dessen Top-Management sich für die Einführung der BP-Rolle entschied.
Problem: Die Covid-19 Pandemie verschärft nicht nur die wirtschaftlichen, sondern auch die öko-sozialen Rahmenbedingungen vieler Unternehmen. Nachhaltiges Handeln ist daher wichtiger denn je. Unternehmen wählen unterschiedliche Wege, um Nachhaltigkeit in das Managementsystem der oberen Führungsebene zu integrieren. Dadurch besteht die Chance, Nachhaltigkeit nicht nur in Form von Einzelmaßnahmen zu sehen, sondern als Element der Strategie- und Organisationsentwicklung zu verstehen. Für die gesamthafte Betrachtung kommen u. a. die Gemeinwohlbilanz (GWB) und die Nachhaltigkeits-Balanced Scorecard (N-BSC) in Betracht, wie die Beispiele von Vaude und der Sparda Bank München, die die GWB nutzen (siehe https://web.ecogood.org/de/die-bewegung/pionier-unternehmen/), sowie Alpha und Axel Springer, die Nachhaltigkeit in ihre BSC integrieren (Hansen/Schaltegger, 2016, S. 207), zeigen.
Ziel: Diskussion der GWB und der N-BSC als Möglichkeiten zur Integration öko-sozialer Aspekte in das Managementsystem.
Methode: Aufzeigen wesentlicher Grundzüge der GWB und N-BSC
Trotz Niedrigzinsphase bleibt das Working Capital Management ein wichtiger Treiber für Wertgrößen in Unternehmen und wichtiges Managementinstrument. Unsere Ergebnisse über 115 Unternehmen aus den wichtigsten deutschen Indizes in den Jahren 2011 bis 2017 zeigen, dass effektives Working Capital Management einen positiven Einfluss auf die Rentabilität und den Unternehmenswert haben kann. Gleichzeitig zeigen unsere Ergebnisse aber auch, dass dem Working Capital Management jüngst weniger Aufmerksamkeit zuteilgeworden ist und digitale Innovationen vermutlich noch nicht in dem Umfang zur Effizienzsteigerung eingesetzt werden, wie dies möglich erscheint. Selbst vor dem Hintergrund andauernd niedriger Kapitalmarktzinsen ist dies kritisch zu sehen.
Forschungsfrage: Was sind Motivationen, Bedenken und Karriereerwartungen von Hochschulabsolventen, die sich für eine selbstinitiierte Auslandsentsendung direkt nach dem Studienabschluss entscheiden?
Methodik: Quantitative Befragung unter Absolventen deutscher Hochschulen
Praktische Implikationen: Aus den Ergebnissen lassen sich Maßnahmen zur Gewinnung und Bindung von Hochschulabsolventen als selbstinitiierte Entsandte und damit zur Nutzung des Potenzials der selbstinitiierten Entsendung ableiten.
Coopetitive endeavors offer valuable strategic options for firms. Yet, many of them are failure-prone as partners must balance collective and private interest. While interpartner trust is considered central for alliance success, paradoxically, the role and dynamics of trust is still not understood. We synthesize a computational model, capturing relational dynamics of an alliance, encompassing coevolution of trust, partner contributions, and (relative) alliance interactions. Analyzing alliance dynamics using simulation we find and explore a tipping boundary, separating a regime of alliance failure and success. We identify implications for collaborative (aspirations) and private strategies (openness). Our analyses reveal that strategies informed by a static mental model of partner trust, contributions, and openness tend to yield subpar alliance results and hidden failure-risk. We discuss implications for management theory.
Today's logistics systems are characterized by uncertainty and constantly changing requirements. Rising demand for customized products, short product life cycles and a large number of variants increases the complexity of these systems enormously. In particular, intralogistics material flow systems must be able to adapt to changing conditions at short notice, with little effort and at low cost. To fulfil these requirements, the material flow system needs to be flexible in three important parameters, namely layout, throughput and product. While the scope of the flexibility parameters is described in literature, the respective effects on an intralogistics material flow system and the influencing factors are mostly unknown. This paper describes how flexibility parameters of an intralogistics system can be determined using a multi-method simulation. The study was conducted in the learning factory “Werk150” on the campus of Reutlingen University with its different means of transport and processes and validated in terms of practical experiments.
The production environment experiences copious challenges, but likewise discovers many new potential opportunities. To meet the new requirements, caused by the developments towards mass-customization, human-robot-cooperation (HRC) was identified as a key piece of technology and is becoming more and more important. HRC combines the strengths of robots, such as reliability, endurance and repeatability, with the strengths of humans, for instance flexibility and decision-making skills. Notwithstanding the high potential of HRC applications, the technology has not achieved a breakthrough in production so far. Studies have shown that one of the biggest obstacles for implementing HRC is the allocation of tasks. Another key technology that offers various opportunities to improve the production environment is Artificial Intelligence (AI). Therefore, this paper describes an AI supported method to improve the work organization in HRC in regards to the task-allocation. The aim of this method is to build a dynamic, semi-autonomous group work environment which keeps not just employee motivation at a high level, but also the product quality due to a decreased failure rate. The AI helps to detect the perfect condition in which the employee delivers the best performance and also supports at identifying the time when the worker leaves this optimal state. As soon as the employee reaches this trigger event, the allocation of the tasks adapts based on the identified stress. This adaptation aims to return the employee to the state of the optimal performance. In order to realize such a dynamic allocation, this method describes the creation of a pool with various interaction scenarios, as well as the AI supported recognition of the defined trigger event.
Manufacturing companies are confronted with external (e.g. short-term change of product configuration by the customer) and internal (e.g. production process deviations) turbulences which are affecting the performance of production. Predefined, centrally controlled logistics processes are limiting the possibilities of production to initiate countermeasures to react in an optimized way to these turbulences. The autonomous control of intralogistics offers a great potential to cope with these turbulences by using the respective flexibility corridors of production systems and applying intelligent logistic objects with decentralized decision and process execution capabilities to maintain a target-optimized production. A method for AI-based storage-location- and material-handling-optimization to achieve performance-optimized intralogistics system through continuous monitoring of performance-relevant parameters and influencing factors by using AI (e.g. for pattern recognition) has been developed. To provide the basis to investigate and demonstrate the potentials of autonomously controlled intralogistics in connection with turbulences of production and in combination with AI, an intelligent warehouse involving an indoor localization system, smart bins, manual, semi-automated/collaborative and autonomous transport systems has been developed and implemented at Werk150, the factory on campus of ESB Business School (Reutlingen University). This scenario, which has been integrated into graduate training modules, allows the analysis and demonstration of different measures of intralogistics to cope with turbulences in production involving amongst others storage and material provision processes. The target fulfilment of the applied intralogistics measures to master arising turbulences is assessed based on the overall performance of production considering lead times and adherence to delivery dates. By applying artificial intelligence (AI) algorithms the intelligent logistical objects (smart bin, transport systems, etc.) as well as the entire logistics system should be enabled to improve their decision and process execution capabilities to master short-term turbulences in the production system autonomously.
Teaching at assembly workstations in production in SMEs (small and medium sized companies) often does not take place at all or only insufficiently. In addition to the lack of technical content, there are also aggravatingly incorrect movement sequences from an ergonomic point of view, which "untrained" people usually automatically acquire. An AI based approach is used to analyze a definite workflow for a specific assembly scope regarding the behavior of several employees. Based on these different behaviors, the AI gives feedback at which points in time, work steps and movement’s particularly dangerous incorrect postures occur. Motion capturing and digital human model simulation in combination with the results of the AI define the optimized workflow. Individual employees can be trained directly due to the fact that AI identifies their most serious incorrect postures and provide them with a direct analogy of their “wrong” posture and “easy on the joints posture”. With the assistance of various test persons, the AI can conduct a study in which the most frequently occurring incorrect postures can be identified. This could be realized in general or tailored to specific groups of people (e.g. "People over 1.90m tall must be particularly careful not to make the following mistake...). The approach will be tested and validated at the Werk150, the factory of the ESB Business School, on the campus of the Reutlingen University. The new gained knowledge will be used subsequently for training in SMEs.
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 diesem Buch erfahren Sie eine neue wirkungsvolle Lernmethode, um auf eine realitätsnahe und nachhaltige Art Inhalte zu vermitteln, Teilnehmende zu begeistern und sich von anderen Anbietern zu unterscheiden.
Begeistern Sie Ihre Teilnehmenden und Coachees durch prototypische Strukturaufstellungen in Ihren Trainings und Beratungen. Mit dieser modernen Methode erreichen Sie wirkungsvolle und nachhaltigere Lernfortschritte bei den Teilnehmenden. Der Transfer in die Praxis beginnt bereits während des Lernprozesses.
Prototypische Strukturaufstellungen simulieren typische Situationen in Organisationen. Dabei werden Themen aufgegriffen und aufgestellt, die mehrere Teilnehmende im Berufsalltag betreffen. Diese Methode wird für eine lebendige Simulation genutzt, um Verbindungen aufzuzeigen sowie Verhaltensweisen und Handlungsoptionen auszuprobieren und zu reflektieren: ähnlich wie in einem Flugsimulator. Dabei haben die Teilnehmenden die Möglichkeit, aktive und realitätsnah zu lernen. Erkenntnisse und Lösungen werden auf eine überraschende und nachhaltige Art gewonnen.
Experimentelle Organisationsentwicklung : Perspektiven eines zukunftsfähigen Veränderungsansatzes
(2021)
Die Organisationsentwicklung selbst verändert sich und wird “zukunftsoffener”. In diesem Beitrag argumentieren die Autoren, dass die Idee des Experimentierens als zukunftsfähige Veränderungsmethode angewandt werden kann. Sie stellen zentrale Prämissen einer "experimentellen Organisationsentwicklung" und zeigen die Eckpunkte eines spezifischen Interventionsdesigns auf.
Stetiger Wandel macht auch vor dem Vertriebsprozess deutscher KMU nicht Halt. Evolutive Umwelteinflüsse sowie revolutionäres Handeln stehen im Zentrum eines Umbruchs im Vertrieb. Ergebnisse aus einem quantitativen Stimmungsbarometer deutscher KMU ermöglichen das Ableiten unternehmerischer Handlungsempfehlungen für Vertriebsorganisationen.
This study determines the correlation between industry-specific success patterns of Germany’s engineering industry and the business models applied within. In order to identify this correlation, the following objectives are addressed within the framework of this paper: (1) identification and description of business models used by Germany’s engineering industry; (2) analysis of industry-specific success patterns of Germany’s engineering industry by the usage of Key-Performance-Indicators (KPIs); and (3) determination of correlation between the KPIs and Germany’s engineering industry’s business models’ effectiveness. These objectives are mainly achieved by literature research and expert surveys. The findings highlight the KPIs (overall 41) that are relevant for the respective business models. This enables a better understanding of the interrelationships of the business model, in order to derive relevant conclusions. The paper contributes to the literature as it advances this field of research in Germany, and it is one of the first studies to examine the relationship between business models and industry-specific success patterns with relevant KPIs.
This paper studies the power of online search intensity metrics, measured by Google, for examining and forecasting exchange rates. We use panel data consisting of quarterly time series from 2004 to 2018 and ten international countries with the highest currency trading volume. Newly, we include various Google search intensity metrics to our panel data. We find that online search improves the overall econometric models and fits. First, four out of ten search variables are robustly significant at one percent and enhance the macroeconomic exchange rate models. Second, country regressions corroborate the panel results, yet the predictive power of search intensity with regard to exchange rates vary by country. Third, we find higher prediction performance for our exchange rate models with search intensity, particularly in regard to the direction of the exchange rate. Overall, our approach reveals a value-added of search intensity in exchange rate models.
Public enterprises find themselves in increasingly competitive markets, a situation that makes having an entrepreneurial orientation (EO) an urgent need, given that EO is an indispensable driver of performance. Research describes politicians delaying the strategic change of public enterprises when serving as board members, but empirical evidence of the impact of board behavior on EO in public enterprises is lacking. We draw on stakeholder-agency theory (SAT) and resource dependence theory (RDT) and use structural equation modeling (SEM) to investigate survey data collected from 110 German energy suppliers that are majority government owned. Results indicate that board strategy control and board networking do not seem to predict EO on first sight. Closer analysis reveals a board networking–EO relationship depending on ownership structure. Remarkably, we find that it is not the usually suspected local municipal owner who hinders EO in our sample organizations but minority shareholders engaging in board networking activities. The results shed light on the intersection of governance and entrepreneurship with special reference to the fine-grained conceptualization of RDT.
This paper intends to give an insight on how to develop a customer loyalty-focused gamification concept, that will trigger intrinsic motivation and hence strengthen customer loyalty, using the mobility industry as an example. The authors conducted explorative expert interviews to create a cross-industry process chart that guides the generic development of a customer loyalty-focused gamification concept.
Innovation-HUBs sind aktuell in Mode. Allerdings beklagen viele Unternehmen, dass der nachhaltige Erfolg aus verschiedenen Gründen nicht ausreichend erzielt wird. Eine Tischtennisplatte und ein Basketballkorb sind eben keine Innovationsgaranten, sondern viel mehr die Mitarbeiter selbst, die ins Zentrum des Innovation-HUBs gestellt werden müssen. Es wird ein Qualifizierungsmodell für die Arbeit in Innovation-HUBs vorgestellt, das auf einem Innovation-HUB-Trainingscenter basiert, das an der Hochschule Reutlingen in der Ausbildung von Studierenden betrieben wird. Hier lernen die Studierenden, wie Sie durch Ihr Verhalten Innovationen treiben oder hemmen und wie sie nachhaltig den Erfolg eines Innovation-HUBs gestalten.
Effektives Risiko-Management sollte neben quantifizierbaren, bekannten Risiken auch Ereignisse berücksichtigen, die entweder in ähnlicher Art bereits eingetreten oder grundsätzlich vorstellbar sind. Für eine Identifikation dieser "Grauen Schwäne" müssen institutionell-organisatorische Voraussetzungen geschaffen und analytisch-konzeptionelle Instrumente bereitgestellt werden.
Unternehmen wenden insbesondere bei IT-nahen Projekten seit einigen Jahren auch im Controlling verstärkt ein agiles Vorgehen an. Erfahrungen zeigen jedoch, dass dies nicht bei allen Projekten in jedem Unternehmen funktioniert. Hybride Ansätze, die agile mit klassischen Projekt-Management-Methoden verbinden, bieten eine Lösung.
Due to digitalization, constant technological progress and ever shorter product life cycles, enterprises are currently facing major challenges. In order to succeed in the market, business models have to be adapted more often and more quickly to changing market conditions than they used to be. Fast adaptability, also called agility, is a decisive competitive factor in today’s world. Because of the ever-growing IT part of products and the fact that they are manufactured using IT, changing the business model has a major impact on the enterprise architecture (EA). However, developing EAs is a very complex task, because many stakeholders with conflicting interests are involved in the decision-making process. Therefore, a lot of collaboration is required. To support organizations in developing their EA, this article introduces a novel integrative method that systematically integrates stakeholder interests into decision-making activities. By using the method, collaboration between stakeholders involved is improved by identifying points of contact between them. Furthermore, standardized activities make decision-making more transparent and comparable without limiting creativity.
Enterprises are currently transforming their strategy, processes, and their information systems to extend their degree of digitalization. The potential of the Internet and related digital technologies, like Internet of Things, services computing, cloud computing, artificial intelligence, big data with analytics, mobile systems, collaboration networks, and cyber physical systems both drives and enables new business designs. Digitalization deeply disrupts existing businesses, technologies and economies and fosters the architecture of digital environments with many rather small and distributed structures. This has a strong impact for new value producing opportunities and architecting digital services and products guiding their design through exploiting a Service-Dominant Logic. The main result of the book chapter extends methods for integral digital strategies with value-oriented models for digital products and services which are defined in the framework of a multi-perspective digital enterprise architecture reference model.
The digital transformation is today’s dominant business transformation having a strong influence on how digital services and products are designed in a service-dominant way. A popular underlying theory of value creation and economic exchange that is known as the service-dominant (S-D) logic can be connected to many successful digital business models. However, S-D logic by itself is abstract. Companies cannot directly use it as an instrument for business model innovation and design in an easy way. To address this a comprehensive ideation method based on S-D logic is proposed, called service-dominant design (SDD). SDD is aimed at supporting firms in the transition to a service- and value-oriented perspective. The method provides a simplified way to structure the ideation process based on four model components. Each component consists of practical implications, auxiliary questions and visualization techniques that were derived from a literature review, a use case evaluation of digital mobility and a focus group discussion. SDD represents a first step of having a toolset that can support established companies in the process of service- and value-orientation as part of their digital transformation efforts.
This research-oriented book presents key contributions on architecting the digital transformation. It includes the following main sections covering 20 chapters: · Digital Transformation · Digital Business · Digital Architecture · Decision Support · Digital Applications Focusing on digital architectures for smart digital products and services, it is a valuable resource for researchers, doctoral students, postgraduates, graduates, undergraduates, academics and practitioners interested in digital transformation.