Fakultät für Betriebswirtschaft
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Hidden networks in business processes - theoretical considerations and experimental verification
(2024)
The discipline of process mining was the first to demonstrate the construction of social networks from business processes. Collaboration in the process flow creates relationships between the participants. The objective of this article is to further develop this basic idea of “hidden process-induced networks” (in short: process networks) on the basis of the findings of social network research and to make a new contribution to the management and design of business processes.
A contingency network theory of processes is presented for the first time as the methodological foundation for the article. In essence, it is demonstrated how the characteristics of a process network (contingency factors) can be utilized as design variables for achieving desirable process improvements. This is followed by an experimental verification and confirmation of this theory of business process design. Finally, use cases demonstrate the practical applicability of the findings.
Based on experimentally obtained data, regression analyses show that there are strong correlations between certain network measures (quantitative network characteristics) and the process measures processing time and cycle time. Processes therefore not only form networks. Networks can also support the optimization of processes. Process networks can be regarded as novel, theoretically sound and empirically verified explanatory and design models for business process management.
Diese Arbeit zeigt, dass sowohl das Net Working Capital als auch der Cash Conversion Cycle im Zuge der Covid-19-Pandemie in Europa unabhängig von der Branche oder dem Land gestiegen sind. Es ist jedoch kein positiver Zusammenhang zwischen dem Grad der Qualität des Net Working Capital Managements und der Profitabilität zu erkennen. Unternehmen mit längerem Cash Conversion Cycle sind besser durch die Krise gekommen als Unternehmen mit einem „aggressiveren“ Cash Management.
Diese Arbeit untersucht die Entwicklung der ESG-Scores der DAX-Unternehmen über einen Zeit-raum von 2015 bis 2021. Dabei werden sowohl der übergreifende ESG -Score als auch die Sub-kategorien Environmental, Social und Governance berücksichtigt. Aus der Analyse resultiert, dass sich die Scores insgesamt in den letzten sieben Jahren deutlich verbessert haben, es jedoch innerhalb der DAX-Unternehmen nach wie vor große Unterschiede gibt. Einige Unternehmen wie Mercedes Benz, SAP oder die Allianz weisen konstant sehr gute ESG-Scores auf, während bei anderen Unternehmen wie Beiersdorf, Brenntag oder Porsche noch Raum für Verbesserungen besteht. Bei genauerer Betrachtung der einzelnen Pillar Scores zeigt sich, dass der Social Pillar Score im Untersuchungszeitraum durchschnittlich die besten Werte aufweist und beim Environ-mental Pillar Score ein stetig ansteigender Score zu erkennen ist. Ferner wird ersichtlich, dass im Rahmen des Untersuchungszeitraums mit im Schnitt 22 Punkten der größte Anstieg beim Governance Score zu finden ist.
Organizational mining, a sub-discipline of process mining, introduced social networks based on business processes. However, process mining has only half-heartedly pursued this line of development. In particular, the well-founded results of interdisciplinary social network analysis have hardly been taken up.
This article shows how the explanation and design of the phenomenon "organization" can benefit from the further development of this network view of business processes. To this end, the basic idea of social process networks is presented and the current state of research is outlined. Furthermore, social networks are presented as a new component of organization design. An interesting, far-reaching new field of research is expected.
This paper presents three novel findings that could be the starting point for further research, but can also be used in practice today.
Virtual team meetings are increasingly supported with advanced technology. This study investigates the extent to which Al-enabled speech technology can be useful for global virtual teams (GVT). A survey was conducted in GVTs in 2020 and 2021, when people's lives were primarily dominated by the pandemic. A transcription software was used to support the collaboration. A total of 530 survey responses were analyzed using a structured approach- qualitative content analysis. The data was structured using the SWOT framework that aimed at comprehensively answering the research question "To what extent is the use of Al-supported speech technology in GVTs useful?". Al-generated transcripts are helping to overcome language and time zone barriers in GVT. Yet, they also cause misunderstandings and impact openness of communication. Further results and implications for GVT are discussed.
The impulse to think about process-induced social networks (in short: process networks) comes from the discipline of “Process Mining” (e.g. van der Aalst et al. 2005). The relevant literature refers to an "organizational view" or "organizational mining" in process mining.
In essence, process mining is about creating a time-logical chain of related tasks from automatically logged user activities on a computer. In this way, real processes can be mapped and analyzed as models. As a "by-product", task-related social networks are created between the process participants through the predecessor/successor relationships in the workflow.
However, it should be noted and criticized that process mining research neglects the potential of social network analysis. The extensive findings of classical network research are not taken up further. An organizational and social scientific deepening of the data-driven preliminary work is missing in this discipline. Process mining, which tends to be mathematical and technical, has not yet developed the ambition to ally itself with empirical organizational and social research.
This working paper tries to counteract this. It presents a first, social science-based approach to theoretically grounding process networks.
Dieser Beitrag untersucht anhand des DAX im Zeitraum Januar 2010 bis Juli 2022, ob Unternehmen mit hohen bzw. niedrigen ESG-Scores einen Performanceunterschied aufweisen. Die Ergebnisse zeigen für kein Portfolio eine signifikante Über- oder Unterperformance. Lediglich die besten ESG-Firmen tendieren in normalen Marktphasen zu einer Unterperformance. Investoren erleiden beim Berücksichtigen von ESG-Scores auf den DAX risikoadjustiert keinen Nachteil und können zugleich ihrem guten Gewissen Genüge tun.
Will ChatGPT revolutionize accounting?
The Benefits of Artificial Intelligence (AI) in Accounting
(2023)
It's an experiment! This paper explores how ChatGPT can be used in accounting and reporting to au-tomate routine tasks, increase efficiency, and better understand financial data. The creation of the paper itself was done with the help of ChatGPT, i.e., significant parts of this text were created by the AI and then edited and completed by the author in terms of content and language. On the one hand, this is intended to show the potential of the application in practice and to make it clear that dealing with the tools of AI will be indispensable in the future, but on the other hand, the risks and concerns are also addressed.
Es ist ein Experiment! In diesem Beitrag wird untersucht, wie das KI-gestützte textbasierte Dialogprogramm „ChatGPT“ im Rechnungswesen und Berichtswesen eingesetzt werden kann, um Routineaufgaben zu automatisieren, die Effizienz zu steigern und Finanzdaten besser zu verstehen. Die Erstellung des gesamten Beitrags selbst erfolgte mithilfe von ChatGPT, d.h., nicht nur die von der KI generierten Passagen, die als Screenshots gezeigt werden, sondern wesentliche Teile des vorliegenden Textes, wurden von der KI erstellt und anschließend inhaltlich und sprachlich durch den Autor redigiert und ergänzt. Damit soll einerseits das Potenzial der Anwendung in der Praxis gezeigt und verdeutlicht werden, dass der Umgang mit den Werkzeugen der KI in Zukunft unerlässlich sein wird, andererseits sollen aber auch die Risiken und Bedenken thematisiert werden. Denn nur allzu leicht werden in Zukunft die Grenzen einer Urheberschaft verschwimmen.