Business Transformation and Innovation Management
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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.
This experimental study analyzes how a key factor, information load, influences decision making in escalation situations, i.e., in situations in which decision mak- ers reinvest further resources in a losing course of action, even when accounting information indicates that the project is performing poorly and should be discontin- ued. This study synthesizes prior escalation research with information overload and investigates how different levels of information load influence the escalation of com- mitment. Our findings reveal a U-shaped effect of information load: When decision makers face negative feedback, a higher information load mitigates the escalation tendency up to a certain point. However, beyond this point, more information rein- forces the escalation tendency. Moreover, we find that the type of feedback affects self-justification, and we find a negative and significant interaction between informa- tion load and self-justification in negative-feedback cases. Thus, studies investigat- ing escalation of commitment should control for self-justification and information load when utilizing high levels of information load. Finally, in the positive-feedback condition, higher information load encourages decision makers to continue promis- ing courses of action, i.e., increases decision-making performance.
Abstract: Like many service industries, the financial industry is largely characterized
by administrative and back-office processes and distinguished by a broad systems
landscape with a high proportion of legacy systems. Missing interfaces between information
systems, user interfaces, or web applications often require many manual
activities. As banks are often functionally organized into traditional departments, a
process-oriented organizational structure is rarely in place. The financial industry
therefore offers enormous potential for the use of robotic process automation (RPA)
and the raising of potential benefits such as process-related cost savings, time reductions,
and quality improvements.
The aim of this chapter is to describe the tremendous opportunities that the use of
RPA technology offers to the financial industry and to explain how these opportunities
can be realized. Therefore, we start by explaining the challenges that progressive digitalization
poses to the industry and how RPA, but also more advanced technologies
(that work not only rule-based but also define own rules), such as artificial intelligence,
can help to overcome them. As well as providing an overview of the various
applications of RPA in the financial industry, we also provide a comprehensive case
study of a relevant practical application