TY - JOUR A1 - Rötzel, Peter T1 - Information overload in the information age: a review of the literature from business administration, business psychology, and related disciplines with a bibliometric approach and framework development JF - Business Research N2 - In the light of the information age, information overload research in new areas (e.g., social media, virtual collaboration) rises rapidly in many fields of research in business administration with a variety of methods and subjects. This review article analyzes the development of information overload literature in business administration and related interdisciplinary fields and provides a comprehensive and overarching overview using a bibliometric literature analysis combined with a snowball sampling approach. For the last decade, this article reveals research directions and bridges of literature in a wide range of fields of business administration (e.g., accounting, finance, health management, human resources, innovation management, international management, information systems, marketing, manufacturing, or organizational science). This review article identifies the major papers of various research streams to capture the pulse of the information overload-related research and suggest new questions that could be addressed in the future and identifies concrete open gaps for further research. Furthermore, this article presents a new framework for structuring information overload issues which extends our understanding of influence factors and effects of information overload in the decision-making process. KW - Information processing KW - Information management strategies KW - Information overload KW - Literature review KW - Bibliometric literature analysis KW - Informationsüberlastung Y1 - 2019 U6 - https://doi.org/10.1007/s40685-018-0069-z VL - 12 IS - 2 SP - 479 EP - 522 ER - TY - CHAP A1 - Weber, Maximilian A1 - Pedell, Burkhard A1 - Rötzel, Peter T1 - Resilience-Oriented Management Control Systems as a Translation Mechanism of Resilience Strategy into Managerial Action—A Systematic Review T2 - 45th Annual Congress of the European Accounting Association KW - Management KW - Kontrollsystem KW - Resilienz Y1 - 2023 VL - 2023 IS - 45 SP - 1 EP - 43 ER - TY - CHAP A1 - Rötzel, Peter A1 - Bustorff, Naomi A1 - Kokott, Peter T1 - Analysis of the Impact of Recommendations from Intelligent Expert Systems on Personal Trust and Decision-Making Performance KW - Artificial Intelligence KW - Trust KW - Intelligent Expert Systems KW - Künstliche Intelligenz KW - Vertrauen Y1 - 2023 ER - TY - JOUR A1 - Rötzel, Peter A1 - Roetzel, Lina T1 - “Tis Early Practice only Makes the Master”: Nature and Nurture in Economic Thinking During School Time – A Research Note on Economics Education JF - Open Education Studies N2 - In this article, we contribute to the longstanding debate among economists regarding the question of “nature or nurture” with respect to economics students’ attitudes toward various allocation mechanisms for a scarce resource. While previous research starts the debate by beginning with first-year economics students, we aim to evaluate pre-firstyear individuals, i.e., school pupils. Drawing on the seminal works of Haucap, J., & Just, T. (2010). Not guilty? Another look at the nature and nurture of economics students. European Journal of Law and Economics, 29(2), 239–254 and Frey, B. S., Pommerehne,W.W., & Gygi, B. (1993). Economics indoctrination or selection? Some empirical results. The Journal of Economic Education, 24(3), 271–281, we investigate a sample of pupils ranging from the 5th to the 13th grades to determine whether pupils are “born economists” (nature), develop economic thinking (nurture), or both. We find that young individuals start to think differently in early grades and that their thinking and attitudes are shaped differently throughout their school careers, thereby providing support for the effects of both nature and nurture. Our findings show that school time impacts fairness judgments, particularly regarding price mechanisms. Regarding learning or indoctrination, we find that economics-inclined pupils are positively affected by lessons in economics in school, while pupils who are economics-averse draw completely diametric conclusions from economics lessons, thereby exhibiting increased disapproval of price allocation over the course of these classes and increased approval of the first come, first served and governmental action mechanisms.Moreover, we find strong effects of gender and migration background in this context. This study is the first to elucidate the development of economic thinking in 5th–13th grade pupils. Our results are important for economists, educators, and researchers because they can serve as a starting point for subsequent investigations in this under-researched field. KW - Education KW - Fairness KW - Wirtschaftliches Verhalten KW - Schüler KW - Wirtschaftsstudent Y1 - 2023 UR - https://doi.org/10.1515/edu-2022-0188 U6 - https://doi.org/10.1515/edu-2022-0188 VL - 6 IS - 1 SP - 1 EP - 14 ER - TY - JOUR A1 - Weithmann, Sabrina T1 - Standardization in China: Electric Vehicle Technology as Driver for Change in China’s Automotive Standardization JF - International Journal of Standardization Research (IJSR) N2 - Electric vehicle (EV) development in China emerged with the 863 program (1986) for high technologies and has received support since the 10th Five Year Plan. While standards were of no particular importance in the early years of EV development, standards have increasingly become subject to policies and programs. For instance, the promotion of ‘indigenous' or ‘home-grown' innovation is perceived as means to develop domestic standards and contribute to international standards. Alongside this target, the Chinese government mandated the development of an EV standardization roadmap to serve as a guideline for optimizing standardization work, promoting technical innovation and large-scale industrialization. It was even considered that EV standardization was a novel standard field that has the potential to secure China a forerunner position in technological development as well as international standardization, regardless of standard-setting practices in the conventional automotive sector. Against this background, this paper examines the differences in system set-up and processes of standardization for the traditional automotive and the electric vehicles sector. While conventional automotive standardization is limited to a single sector with the Ministry of Industry of Information Technology and the China Automotive Technology and Research Centre in charge, electric vehicles require the participation of stakeholders from other sectors. Therefore, the negative influence from the conventional decentralized automotive sector on the development of common nationwide standards like the dynamics between national, regional and local actors cannot be deprived. Additionally, this paper also highlights learnings from EV standardization that might set positive impulses for conventional EV standardizations. KW - China KW - Standardization KW - electric vehicles KW - China KW - Elektrofahrzeug KW - Standardisierung Y1 - 2016 VL - 2016 IS - 14 (2) SP - 20 EP - 32 ER - TY - CHAP A1 - Rötzel, Peter T1 - Nachhaltige Unternehmenssteuerung T2 - Nachhaltigkeitsmanagement kompakt N2 - Erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements im Unternehmen Dieser kompakte Band geht auf zentrale Prinzipien und Konzepte ein, die Unternehmen helfen, ein Nachhaltigkeitsmanagement aufzubauen und weiterzuentwickeln. Darüber hinaus bietet er einen Überblick über die verschiedenen Ansätze und Instrumente des Nachhaltigkeitsmanagements, damit Unternehmen ihre Aktivitäten analysieren, bewerten und verbessern können, um ökologische und soziale Auswirkungen zu reduzieren und langfristige Wertschöpfung zu ermöglichen. Diese grundlegende Einführung richtet sich an die Führungskräfte in den Unternehmen, die sich mit Fragen des Umwelt- und Nachhaltigkeitsmanagements beschäftigen. Zunächst werden die relevanten normativen und regulativen Anforderungen an das unternehmerische Nachhaltigkeitsmanagement vorgestellt, bevor konkret erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements entwickelt werden. Die beiden letzten Kapitel stellen ein geeignetes Steuerungssystem sowie die Grundlagen der Nachhaltigkeitskommunikation eines Unternehmens vor. KW - Unternehmensplanung KW - Nachhaltigkeit KW - Management KW - Nachhaltigkeitscontrolling KW - Unternehmenssteuerung KW - Management Control Systems KW - Sustainability Y1 - 2023 SP - 59 EP - 76 PB - Vahlen CY - München ER - TY - JOUR A1 - Butz-Seidl, Annemarie T1 - Keine Erbschaftsteuerverschonung für die Betreiber von Parkhäusern - oder vielleicht doch? JF - Erbfolgebesteuerung N2 - Nach der Mitte 2016 in Kraft getretenen Erbschaftsteuerreform soll Verwaltungsvermögen nicht mehr an einer erbschaftssteuerlichen Verschonung teilhaben (vgl. § 13b Abs. 2 ErbStG). Liegt bei einem Betreiber eines Parkhauses, dessen Kerngeschäft die Vermietung von Parkplätzen ist, nun in vollem Umfang Verwaltungsvermögen vor, sodass eine Erbschaftsteuerverschonung ausscheidet? KW - Erbschaftsteuerrecht KW - Erbschaftsteuerrecht KW - Reform KW - Parkhaus KW - Verwaltungsvermögen Y1 - 2020 VL - 2020 IS - 07 SP - 179 EP - 181 ER - TY - JOUR A1 - Jost, Thomas A1 - Hirdina, Ralph T1 - Eurozone in der Krise: Utopie und nackte Wirklichkeit JF - Euro am Sonntag KW - Eurokrise KW - EZB Y1 - 2015 UR - http://www.finanzen.net/nachricht/private-finanzen/Euro-am-Sonntag-Eurozone-in-der-Krise-Utopie-und-nackte-Wirklichkeit-4660266 IS - 19. Dezember 2015 ER - TY - JOUR A1 - Jost, Thomas A1 - Hirdina, Ralph ED - Vale Columbia Center on Sustainable International Investment, T1 - German outward FDI and its policy context JF - Columbia FDI Profiles KW - Direktinvestition Y1 - 2010 VL - 2010 IS - April SP - 1 EP - 14 ER - TY - JOUR A1 - Jost, Thomas A1 - Hirdina, Ralph T1 - German investment in the Baltic states JF - Baltic Rim Economies KW - FDI KW - Baltic economies KW - Direktinvestition KW - Baltikum Y1 - 2010 UR - https://www.utu.fi/sites/default/files/media/drupal/BRE_2010_4.pdf VL - 2010 IS - 4 SP - 35 EP - 35 ER -