Kaiserslautern - Fachbereich Wirtschaftswissenschaften
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Das Controlling hat seinen Platz in der Betriebswirtschaftslehre und damit als akademische Disziplin noch nicht gefunden, ja es ist nicht einmal allgemein geklärt, ob Controlling überhaupt eine wissenschaftliche Disziplin ist. Denn für die Anerkennung als wissenschaftliche Teildisziplin müsste es mit Kant gelingen, „das Unterscheidende, was sie mit keiner andern gemein hat, und was ihr also eigenthümlich ist“ genau zu bestimmen. Der Versuch einer derartigen „Bestimmung“ ist charakteristisch für die wissenschaftliche Beschäftigung mit „Controlling“ im deutschen Sprachraum.
Nach einem systematisierenden Überblick über bisherige Konzeptionalisierungsversuche und deren kritischer Würdigung wird aus der Erfolglosigkeit dieser Bemühungen in den letzten 50 Jahren der Schluss gezogen, dass der Versuch, „Controlling“ in Relation zur „klassischen“ Betriebswirtschaftslehre zu konzeptionalisieren, gescheitert ist. Will man nun den Versuch einer wissenschaftlichen Konzeptionalisierung nicht gänzlich aufgeben, so ist es möglicherweise sinnvoll, auf einen alternativen Referenzrahmen zurückzugreifen. Ein solcher Referenzrahmen stellt das Konzept der Privatwirtschaftslehre (PWL) dar. Dieses wird im Weiteren genutzt, um eine andere Fundierung des Controllings zu schaffen, um wiederum auf dieser Basis einen Controllingansatz zu formulieren, der die zuvor kritisierten Schwächen überwindet.
Based on conservation of resources theory, this paper examines the mediating mechanisms in the relationship between digital affordances and employee corporate entrepreneurship participation likelihood. Findings from an experimental study with 207 employees show a statistically significant and positive indirect effect of digital affordances on employee corporate entrepreneurship participation likelihood through employee-perceived information technology support for innovation and a statistically significant and—contrary to our expectations—positive indirect effect through employee-perceived work overload. Results are corroborated by insights from in-depth interviews with senior managers. They provide support for digital affordances as action potentials that are associated with resource gains that in turn foster employee corporate entrepreneurship participation likelihood.
We examine the predictability of 299 capital market anomalies enhanced by 30 machine learning approaches and over 250 models in a dataset with more than 500 million firm-month anomaly observations. We find significant monthly (out-of-sample) returns of around 1.8–2.0%, and over 80% of the models yield returns equal to or larger than our linearly constructed baseline factor. For the best performing models, the risk-adjusted returns are significant across alternative asset pricing models, considering transaction costs with round-trip costs of up to 2% and including only anomalies after publication. Our results indicate that non-linear models can reveal market inefficiencies (mispricing) that are hard to conciliate with risk-based explanations.
Interview with Frank Petry on “Digital Entrepreneurship: Opportunities, Challenges, and Impacts”
(2022)
Frank Petry is a primal rock of Germany's startup scene. He is a serial founder, serial investor (e.g., Ticketmaster, Expedia, Lending Tree, Web.de, ESCOM), partner and member of the Advisory Board at Blue Lake VC, as well as a partner, mentor and advisory board member at the Baltic Sandbox Accelerator. Additionally, he is the CEO of PECON (Consulting) and Thundermountain (VC, Accelerator, Corporate innovation).
In recent decades, academia has addressed a wide range of research topics in the field of ethical decision-making. Besides a great amount of research on ethical consumption, also the domain of ethical investments increasingly moves in the focus of scholars. While in this area most research focuses on whether socially or environmentally sustainable businesses outperform traditional investments financially or investigates the character traits as well as other socio-demographic factors of ethical investors, the impact of sustainable corporate conduct on the investment intentions of private investors still requires further research. Hence, we conducted two studies to shed more light on this highly relevant topic. After discussing the current state of research, in our first empirical study, we explore whether besides the traditional triad of risk, return, and liquidity, also sustainability exerts a significant impact on the willingness to invest. As hypothesized, we find that sustainability shows a clear and decisive impact in addition to the traditional factors. In a consecutive study, we investigate deeper into the sustainability-willingness to invest link. Here, our results show that improved sustainability might not pay off in terms of investment attractiveness, however and conversely, it certainly harms to conduct business in a non-sustainable manner, which cannot even be compensated by an increased return.
Drawing on theorising on digital technologies as external enablers of entrepreneurial activities and an interactionist perspective on corporate entrepreneurship, this article examines the relationship between digital technology support and employee intrapreneurial behaviour. We propose that management support for innovation as an organisational characteristic and intrapreneurial self-efficacy as an individual characteristic moderate this relationship. Findings from a metric conjoint experiment with 1360 decisions nested within 85 employees showed that support by social media, support by collaborative technologies, and support by intelligent decision support systems were significant predictors of employee intrapreneurial behaviour. However, the relative impact of support by these digital technologies varied with different levels of management support for innovation and intrapreneurial self-efficacy.
To foster sustainability pursuits, regulation by state-imposed legislation is often crucial, but self-regulation by corporations, associations, and other non-state actors increasingly exerts pressures
and provides incentives for sustainable practices. In order to shed more light on the complex interplay among sustainability regulations and self-regulation, this study focused on a highly regulated field:
the German wine industry. Using a social network analysis, this study identified the most central actors (e.g., associations, regulatory institutions) that need to be addressed in order to ensure the
enforcement of sustainability. By analyzing 15 semi-structured interviews with the key actors, we outlined their understanding of sustainability, and classified three distinctive governance patterns.
These mixed methods and in-depth analyses revealed that self-regulation by associations plays a crucial role in terms of enhancing sustainability, but regulation remains an important trigger in this
context. This article concludes with some lessons for regulation and self-regulation policies that can ensure sustainability within an organizational field.
Automated investment management: Comparing the design and performance of international robo-managers
(2021)
Robo-managers offer automated asset management; however, their overall performance is highly debated. We analyze 15 robo-managers from Germany, the United States and the United Kingdom by conducting a comprehensive qualitative and quantitative study. The qualitative comparison shows considerable differences between the various robo-managers, not only across but also within countries. The quantitative evaluation utilizes different measures to evaluate the performance of the robo-manager sample. Our results indicate that each country has one particularly favourable robo-manager. Furthermore, we find that the costs and characteristics of rebalancing measures have only a small effect on performance.
The quality of risk reports: Integrating requirement levels of standard setters into text analysis
(2021)
The intention of this paper is to shed light on the analysis of financial disclosure through the integration of requirement levels. This in return will lead to the development of a general applicable evaluation methodology based on Bloom's taxonomy system. Therefore, it will be possible to explicitly consider the relevance of the given information. To underline the appropriateness of our method, we combine the requirement levels with a qualitative content analysis. Based on the German accounting standard DRS 20, we clarify the respective application of the requirement levels in the context of the qualitative content analysis. Hence, we will discuss the limitations of our developed approach. In addition, we analyze further areas of application in the context of qualitative analysis of financial disclosure. All things considered, it is evident that our chosen approach, through the integration of a taxonomy system, contributes to the validity of established text analyzing methods.