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Enterprise social media has been found to be a curse and a blessing at the same time. ESM has been reported to lead to unproductive ‘games of visibility’ and ‘exhibitionism’, while it has been also found to enable productive outcomes related to knowledge work and product innovation, the latter being the main reason for its wide-spread adoption. We argue that decisions to use ESM as a control instrument are not made in isolation, but as part of a set of complementary choices. We provide arguments and empirical evidence that the use of ESM as a control instrument in organizations complements the use of subjective evaluations of non-task related performance (SPE). We also show that firms that face high ESM employee concerns, have a stronger complementarity between ESM use and SPE. Additional analyses show that ESM use and performance-based pay (PBP) are also complements. Together the results imply that management control system configuration changes with the employment of ESM.
This article examines sentiment of 12,821 reports on cyber-attacks on firms around the world from 2011 to mid-year 2019. With theworld wide web (www) and associated technologies connecting opinions worldwide, sentiment in the world wide web is an importantperspective to understanding developments in cyber-attacks and the public opinion thereof, because much of the public debate isshared online. Such sentiment can potentially explain developments in regulation and may be indirectly associated with the buildingof defense mechanisms of cyber-victims. Results show that the quantity of reports on cyber-attacks on firms has been increasing,but the sentiment of reports on cyber-attacks has been decreasing. Both trends reflect the increasing severity of the issue and arelikely contributing to regulatory responses. Results also show that the sentiment is conditional to the source that reports the cyber-attack.
Sustainability accounting as a distinct discipline has evolved over the last decades and is still expanding. As a multidimensional concept, sustainability accounting, however, relates to various other disciplines and thus provides a suitable setting to examine the extent of interdisciplinarity in accounting research. This paper investigates sustainability accounting in in twofold way. First, it provides a comprehensive and systematic review of academic literature addressing sustainability accounting topics. Based on a systematic search strategy capturing articles in the fields of finance and accounting, management, economics, organization and behavioral research, and international business, we determine a sample of 5,245 articles. Descriptive findings show that equally large proportions of the sample articles are published in accounting, management, and organization journals. Using citation network analysis, we identify existing research clusters within this sample and analyse them with respect to their delineations and interactions. Our results reveal that cluster formation relates to specific subject areas with some clusters showing limited interactions to other subject areas, while other clusters are more “interdisciplinary”. Interviews with influential researchers from the most prominent clusters in the network complement the network analysis results, providing insights into the establishment of paradigms and patterns in academic research that lead to the failure of knowledge integration and impede the transfer of research insights into business and politics.
Organizations have repeatedly faced challenges due to (natural) disasters such as pandemics, economic or financial crises, and unexpected events. One reason why some firms cope more efficiently with such unexpected events than others has long been the subject of research, might be found in their resilience design. However, there is still no consensus in the literature and there is no common understanding of the definitions, the conceptualizations of resilience at the organizational level, and the interaction with management control systems (MCS). This study bridges MCS and resilience literature and provides a broader understanding of the relationship between the organization and adversity. Due to its ability to successfully control an organization and provide an effective control environment, we use Simons’ levers of control framework (LOC) as framework for integrating organizational resilience into MCS.
We perform a systematic reviewing of analytical conceptualizations and definitions of management control systems (levers of control) and organizational resilience, supplemented by current empirical findings. Based on literature, we provide a framework which integrates organizational resilience into management control systems. Our findings show that the integration of resilience aspects into MCS enables firms to manage resilience at the organizational level.
The Benefit of Management Accounting in Idea Management Systems: Evidence from German Industries
(2011)
This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two research questions: first, whether firms increased disclosure on the mandated topics after the regulation became effective relative to a control group, and second, whether a potential increase in disclosure is moderated by firms’ reporting incentives, namely, firms’ capital market visibility, growth orientation, governance structure, prior voluntary sustainability disclosure levels and critical media coverage. Our sample consists of the FTSE-350 firms and a matched control group of US firms. We use textual analysis to assess the disclosure of the mandated sustainability topics in firms’ annual reports. Specifically, we examine two types of disclosure, namely, the disclosure of the mandated key performance indicators and the narrative disclosure. Our results reveal a significant increase for both types of disclosure relative to the control group. Overall, this treatment effect tends to be smaller for firms with higher reporting incentives, i.e., reporting incentives mitigate the regulatory effect. Taken together, our results suggest that both standards and reporting incentives shape firms’ sustainability disclosure level.
Over the last years, IT Security has slowly found its way into teaching in higher education. It is becoming increasingly important to integrate knowledge about the development of secure systems (secure software engineering) into academic teaching. However, teaching security and secure software engineering to non-computer-scientists is rare. Therefore, we focus our research on the integration of IT Security into software engineering education of non-computer scientists, particularly electrical engineers, by means of inductive teaching- and learning-arrangements. As a prerequisite for inductive teaching, our paper deals with engineering and computer science students’ preconceptions of the topics IT Security and secure software engineering to identify learning contents and corresponding teaching methods to improve academic learning and teaching in both areas in the future. To identify those preconceptions, we conducted guided interviews with freshmen of engineering and computer science studies from different German Universities of Applied Sciences, containing questions about what they have heard about the topic of IT Security. The interviews were coded according to the coding process of the Grounded Theory Method of Corbin and Strauss [1], with focus on open and axial coding. The goal was to derive a first catalogue of students’ preconceptions according to IT Security and secure software engineering. We present the first version of the catalogue in the paper.
This article explores the relationships between innovation idea value, innovators’ perceptions of fairness, and their participation behavior and knowledge sharing behavior in the intrafirm social network. The study uses survey data and a database from a large company that is one of Europe’s top performers in idea management. In addition to the idea database, this study surveys participating employees about their perceptions of fairness and their participation behavior and knowledge sharing behavior. The results show that there is a clear relationship between innovation idea value, employees’ perceptions of fairness, and employees’ participation behavior and knowledge sharing behavior. Furthermore, there is clear evidence that tenure increases the value of innovation ideas. The findings suggest a number of implications for ideation management and for the design of social networks for innovation ideas. To increase the value of innovation ideas, social networks for innovation ideas can be used if the allocation of rewards for idea providers is positively associated with the fairness perceptions of network members.
This experimental study analyzes how two key factors, information load and creativity, influence decision making in escalation situations in which decision makers reinvest further resources in a losing course of action even when information indicates that the IT project is performing poorly and should be discontinued. Whereas previous studies focus on the complexity of information, this study investigates how different quantities of information influence escalation of commitment and how information load interacts with a decision maker’s interpretation of negative feedback regarding earlier decisions. In situations in which escalation of commitment can occur, infor-mation load is relevant for decision making for two reasons. First, in escalation situations in which decision makers face negative feedback, information load exacerbates the tendency to escalate commitment. Second, when an escalation tendency is absent, information load can lead to a decision to continue a losing course of action, which can be mistaken for escalation of commitment. Furthermore, decision makers with a higher level of creativity tend to invest more than decision makers with a lower level of creativity. Surprisingly, creative decision makers do not change their behavior when facing negative consequences while less creative decision mak-ers show an escalation of commitment tendency.
This study analyzes how information influences decision making in escalation of situations. In those situations decision makers follow a losing course of action and invest further resources even when accounting information indicates that the project is performing poorly and should be discontinued. We conducted two experiments with Chinese participants and used a replication of Staw's (1976) often cited case. Our study investigates how different levels of information load influence escalation of commitment of Chinese participants. Contrary to the prior findings in Germany, we find that Chinese decision makers do not escalate when facing different levels of information load. These results, in light of prior studies that find a comparatively strong escalation tendency of Chinese decision makers, are explained along with the limitations and further research. Abstract This study analyzes how information influences decision making in escalation of situations. In those situations decision makers follow a losing course of action and invest further resources even when accounting information indicates that the project is performing poorly and should be discontinued. We conducted two experiments with Chinese participants and used a replication of Staw's (1976) often cited case. Our study investigates how different levels of information load influence escalation of commitment of Chinese participants. Contrary to the prior findings in Germany, we find that Chinese decision makers do not escalate when facing different levels of information load. These results, in light of prior studies that find a comparatively strong escalation tendency of Chinese decision makers, are explained along with limitations and further research.
It has been suggested that information overload decreases decision-making performance. This study empirically examines the mediating role of information (over-)load on the relationships between two system features (deep structure usage and system quality) and managerial performance using a mixed-method-approach (survey and interviews). It analyzes the relationships with respect to a state-of-the-art decision support system (DSS). Our results indicate that information overload adversely affects managerial performance and mediates the influence of system quality and deep structure usage on managerial performance. We find that system quality is positively related to information overload. Drawing on cognitive load theory, we hypothesize and confirm that deep structure usage reduces perceived information overload. Additional evidence from interviews further illustrate these results and show that information overload can be influenced in counter-intuitive ways by system aspects. Our results have important implications for the design of modern information system (IS) landscapes to support managerial performance. They draw attention to the importance of information overload as a mediating factor in the interrelationship among deep structure usage, system quality and managerial performance.
Die Digitale Transformation, u.a. getrieben durch die weithin sichtbare Vision der Industrie 4.0, gilt als eine der großen Herausforderungen unserer Zeit. Insbesondere für den Wirtschaftsstandort Deutschland ergibt sich die Frage, wie KMU auf diese Transformation nicht nur vorbereitet, sondern auch bei deren Bewältigung durch Wissenstransfer aus Hochschulen heraus unter-stützt werden können. Die Vorteile, die dabei ein digitaler Wissenstransfer - Stichwort z.B. „e-Learning“ - bieten können, passen augenscheinlich gut zu den Charakteristika und Bedürfnissen von KMU. Es entstehen jedoch auch spezifische Herausforderungen. Diese liegen sowohl darin, in einer dynamischen Umgebung Themen zu identifizieren, die für die Unternehmen wichtig und interessant sind als auch in vielfältigen Akzeptanzproblematiken auf der Inhaltsebene und auch bezogen auf die Methoden des Wissenstransfers. Die hier vorgestellten Erkenntnisse, basierend auf einer Umfrage und Expertengesprächen im Rahmen des - durch den ESF und den Freistaat Bayern geförderten - mainproject2018. Sie zeigen, dass Wissenstransfer zum digitalen Wandel wohl auch aber nicht alleine durch digitale Methoden gestaltet werden kann. Denn bevor dieser von den eigentlichen Adressaten akzeptiert und genutzt wird, müssen fundamentale Vorbehalte und Widerstände abgebaut werden. Es werden daher neben den Ergebnissen der empirischen Untersuchung auch erste Überlegungen zu akzeptanzfördernden Maßnahmen im o.g. Kontext vorgestellt und diskutiert.
Sales engineers (SE) sell technical products and services to companies,
and their results are crucial for their employers. They need technical
knowledge and commercial competencies, but also management and soft skills,
all fundamental for SE to be highly performant in their job. Students cannot
learn this variety neither at university nor in industry alone. Instead, cooperation
is required. Whereas academic-industrial cooperation for research or specific
study programs is discussed in literature, this is not yet the case for enhanced
industrial involvement in students’ education. The authors present two case
studies of industrial implication in students’ education in Germany and France
as benchmark and basis for a new approach of academic-industrial cooperation
in education in Finland. This cooperation is developed in the frame of the
project ‘RADICAL - Filling Skills Gaps in Blue Industry by Radical Competence
Boost in Engineering VET’, co-funded by the Erasmus+ program of the
European Union.
The rapidly growing maritime industry of Southwestern Finland is suffering from lack of engineers.
Industrial Management Engineers including Sales Engineers have technical knowledge and commercial
competencies as well as management and soft skills, which are all fundamental for the maritime sector.
However, it takes rather long time before a graduated engineer will be a productive worker for the
company. A solution to getting the students faster operational into the companies is to deepen cooperation
between higher education and industry during the studies and increase workplace based learning following
the examples available in e.g. Germany and France. The authors present a new approach of academicindustrial
cooperation in education in Finland which is developed in the frame of the project ‘RADICAL -
Filling Skills Gaps in Blue Industry by Radical Competence Boost in Engineering VET (VET: Vocational
Education and Training)’, co-funded by the Erasmus + program of the European Union.
This contribution discusses the integration of polymer planar Bragg grating sensors (PPBG) into carbon fiber reinforced polymer (CFRP) components. For the first time, it is shown that PPBGs based on cyclic olefin copolymers can be integrated into commercial-grade composites, thereby withstanding the demanding production processes. Pre-impregnated fibers are stacked and partially modified to form a sensor pocket. Afterwards, the CFRP specimen containing the optical sensor is cured in a heated mechanical press for 2 hours at a pressure of 7 bar and a temperature of 120 °C. A subsequent evalutaion of the sensor signal shows a Bragg wavelength shift of 1236 pm and a decline in signal amplitude of -2 dB. Three-point flexural tests of the cured sample reveal a linear behavior of the sensor signal towards external loads. The determined sensitivity in dependence of the CFRP specimen's maximum central deflection is -112 pm/mm, while correlation to the applied force results in a sensitivity of -5 pm/N.
Dünnschicht-Technologie: Verfahren und Qualitätskontrolle von integrierten keramischen Kondensatoren
(1998)
Firms experience that an increasingly complex supply base is a costly investment. In order
to keep specialized suppliers but to reduce the effort of managing it, OEMs contract
second-tier firms and direct them to first-tier suppliers. We conduct four embedded case
studies in the international automotive industry to record types and possible motivations
of directed sourcing. Our findings show that directed sourcing triads may be set up to
achieve operational efficiencies but also for strategic reasons such as to gain access to
foreign markets. This research contributes to literature on triadic supply chains in general
and network buyer-supplier relationships specifically.
A new force control strategy improving the force control capabilities of standard industrial robots
(2013)
Vortrag
The approach of the “Case-based Evidences” is a research method which estimates the psycho-social acceptance of a given IT system by a pre-defined user group. For the acceptance of IT, whether active or passive, the central role of trust and confidence in the IT systems’ context has to be emphasized. The “Case-based Evidence” estimation is based on drawing conclusions from isomorphic “analogy sources” – the “evidences” – to the given case. By a series of expert interviews, the synoptic conclusions – having been made – are evaluated. Some recent example projects show the successful application of the method of “Case-based Evidences” as a Middle Range Theory.
Im Februar 2013 ist „GovData – Das Datenportal für Deutschland“, das von
Fraunhofer Institut FOKUS (Berlin) im Auftrag des Bundesministeriums des
Inneren (BMI) entwickelt wurde, als Beta-Version in Betrieb gegangen. Im
Sommersemester 2013 untersuchte eine studentische Arbeitsgruppe am Information
Management Institut (IMI) der Hochschule Aschaffenburg in Kooperation mit Fraunhofer FOKUS, die Rezeption dieses Portals.
Ziel dieser Studie war es, auf Grundlage von Internetrecherchen und Experteninterviews, sowohl Kritiker und Kritikpunkte, als auch deren Adressaten zu ermitteln. Weiter wurden auf Grundlage dieser Ergebnisse Handlungsempfehlungen zur Erhöhung der Akzeptanz gegeben.