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Integrating artificial intelligence (AI) into decision-making processes is key to improving organizational performance. However, trust in AI-based decision support systems (DSSs), similar to other information systems, is important for successful integration. A disruptive phenomenon, “algorithm aversion”, can impede AI trust and, thus, acceptance. Although AI recommendations outperform human recommendations in different decision-making fields, individuals underweight recommendations from AI-based DSSs compared to human decision-makers due to a lack of AI trust. We conducted a lab experiment to investigate the role of AI recommendations in workplace-related tasks, first focusing on the mediating effect of AI trust and the negative impact of algorithm aversion on decision-making performance and the moderating effect of technical competence. Second, we analyzed the ability of gamification to reduce this phenomenon. We provide evidence regarding how to enhance decision-making performance when AI recommendations are deployed and identify countermeasures against algorithm aversion to facilitate the adoption of AI-based DSSs.
Die vorliegende Studie untersucht Entwicklungen und Trends im Nachhaltigkeitscontrolling, insbesondere hinsichtlich der strategischen Bedeutung der fünf Stufen der Nachhaltigkeit, des Einflusses von Stakeholdergruppen, Zielsetzungen und Instrumenten anhand von drei Studien des Fachkreis Green Controlling for Responsible Business und gibt Implikationen für die Controlling- und Unternehmenspraxis.
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.
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.