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This study aims at comprehending the sociotechnical construct digital maturity to facilitate the development of a maturity model guiding digital business transformation.
More precisely, applying a mixed-methods approach, this paper examines which organizational capabilities foster digital maturity and how those distinct configurations of qualities, skills and high-level routines interrelate.
Combining findings retrieved from an explorative review of digital transformation literature, digital maturity is conceptualized as a construct of numerous leading and lagging organizational capabilities that can be clustered in four competence fields, namely Leadership Competence, Talent Readiness, Operational Excellence and Customer Centricity. In order to refine this initial conceptual model, expert interviews have been conducted. Referring to better practice in their respective industries, experts interviewed have provided success characteristics for selected organizational capabilities to optimally promote digital maturity achievement. Based on these success characteristics, a four-staged maturity model is developed encompassing modular maturity stage descriptions, including prescriptive recommendations for action.
Thereby, it is pointed out that the model and its dimensions’ criteria adjust with digital context. Accordingly, firms’ journey towards digital maturity achievement is not expected to be linear and finite but based on continuous organizational capability improvements.
Transforming the analogue maturity model into an online assessment tool, quantitative data has been collected to examine relationships among competence fields and underlying organizational capabilities making up digital maturity. Multiple mediation analyses conducted show that that Leadership Competence, including top-down initiation, organization and support, depicts the basis for successful digital transformation, but that the actual implementation of digital measures into internally or externally-directed innovations, is highly dependent on technical enablement and intrinsically-inspired engagement of a firm’s workforce. In fact, it is statically proven
that a negligence of Talent Readiness as competence field would significantly impair Leadership Competence’s impact on lagging competence fields Operational Excellence and Customer Centricity.
Interpreting these quantitative findings, it is pointed out that the sequence and intensity in which organizational capabilities are developed can significantly foster or hamper digital maturity achievement. More precisely, an initial prioritization of leading
competence fields, Leadership Competence and Talent Readiness, is substantiated as best practice in the pursue of digital maturity.
Concluding on qualitative and quantitative findings, the understanding of the digital maturity construct is expanded from solely a cumulative measure of competence fields’ performances to a measure of dynamic capability. As a dynamic capability, digital maturity involves the continuous adjustment and achievement of objectives while building digital transformation-enhancing organizational capabilities. In line
with dynamic capability research, it is reasoned that detailed qualities of the digital maturity construct are idiosyncratic and context-dependent, but that best practice, as described in this paper, can be leveraged when developing organizational capabilities.
Finally, it is recommended to assess organizational capabilities and their dynamics in more depth in future research projects splitting the current scoring model into four assessments, each covering one of the identified competence fields and potential contingency factors in more detail.
In a globalized economy, tax competition between countries plays an increasingly important role. Due to the unique features of the U.S. tax system, corporate inversions from the United States are an example of how multinational corporations can avoid taxes.
The present paper analyses whether shareholder value is created in the fourth wave of corporate inversions in the U.S. in order to show if this tax avoidance scheme is rewarded by the market. Shareholder value creation is calculated by using the event study methodology.
Whereas corporate inversions of waves one to three showed mixed or insignificant negative market reactions in the short term (Cloyd et al., 2003; Desai and Hines Jr., 2002), reactions to the fourth waves are different. The results of this paper demonstrate that the market reactions to an inversion announcement of the fourth wave on average show a statistically significant positive cumulative average abnormal return (CAAR) of 6.78% in a five-day window. It can therefore be concluded that shareholder value is created. Important for the creation of shareholder value are the structure of the inversion a company chooses and its industrial sector: A corporate inversion structured as a merger with business activities in the pharmaceutical and healthcare sector exhibit significant amounts of shareholder value creation.
Therefore, legal loopholes have to be amended or the tax system adjusted in order to sustainably prevent the outflow of companies and, hence, tax income.
In today's dynamic global business environment product innovation is gaining increasing importance due to the shorter product life cycle and faster technology adoption rate. The products which were once comprised of only mechanical components now evolved into the complicated systems which include processors, sensors, data storage, software & connectivity in multiple ways. Thus these IoT-oriented products have exposed the companies to new opportunities of product development. Considering the potential market opportunities for IoT applications, this research study particularly focused on the ideation of these next generation products.
Moreover, it is widely acknowledged that employees' creative ideas are crucial for product innovation. Therefore, most of the organizations are increasingly using the heterogeneous workgroup for fostering the product innovations. However, the climate for innovation is one of the crucial determinants for workgroup creativity. The purpose of this research is to examine how the gamified toolkit-based modeling process harnesses the potential of play to foster the creativity & climate for innovation in product ideation within a heterogeneous group. Hence, based on the theoretical foundation conceptual model is developed which suggested that the integration of game mechanics such as game points, leaderboard, exchange & story along with toolkit-based modeling process helps in promoting the creativity & climate for innovation which is driven by the objectives such as Participative Safety, Support for Innovation, Task Orientation &Vision. The conceptual model is scrutinized by using a quasi-experimental design in which product ideation workshop used as a treatment. The data is collected by means of direct observation, survey and focus group interviews. The result of triangulation of data analysis revealed that the gamified toolkit-based modeling process could foster creativity & climate for innovation by driving the facilitation objectives within a heterogeneous group.
PURPOSE – With an increasing variety of transport modes, companies have to evaluate different options to establish a mobility concept that most efficiently meets firms’ and employees’ business travel needs. Corporate carsharing is one of these modes of transportation accompanying already existing concepts such as company cars. This thesis seeks to contribute to the current data available on the sharing economy service of corporate carsharing by establishing the opinions of current and future employees of the German workforce on the discussed topic. The findings are aimed to show the factors influencing people’s behavioral intention to use corporate carsharing as well as to provide an assessment of today’s importance of the ownership of company cars.