Fakultät Wirtschaftswissenschaften

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IT professionals in the gig economy: the success of IT freelancers on digital labor platforms
(2023-05-22) Gussek, Lisa; Wiesche, Manuel
When IT work is performed through digital labor markets, IT professionals have a high degree of personal responsibility for their careers and must use appropriate strategies to be successful. This paper investigates the success of IT freelancers on digital labor platforms. Drawing on signaling theory, a dataset of 7166 IT freelancers is used to examine how activating, pointing, and supporting signals lead to success. Analysis was carried out using negative binomial regression. The results indicate that the three signaling types positively influence the objective career success of IT freelancers. This paper contributes to the literature by testing signaling theory in the new context of digital labor platforms, investigating IT specifics, and proposing support as a new type of signal for IT professionals on digital labor platforms. In practice, the results provide guidelines for IT freelancers to improve their success within their careers.
Essays zum Tax Controlling in deutschen Unternehmen
(2024) Liesenhoff, Jana; Hoffjan, Andreas; Jungen, André
Die kumulative Dissertation befasst sich mit der Thematik des Tax Controllings in deutschen Unternehmen. Beim Themenbereich „Tax Controlling“ handelt es sich um einen Schnittstellenbereich der beiden betriebswirtschaftlichen Teildisziplinen „Betriebswirtschaftliche Steuerlehre“ und „Controlling“. Die im Rahmen des ersten Beitrags durchgeführte systematische Literaturanalyse verdeutlichte, dass die bislang vorhandenen – rein theoretischen – Forschungsbeiträge über eine reine Darstellung der Elemente nicht hinausgehen und zudem kein einheitliches Bild eines Tax Controllings vorhanden ist. Zudem fehlt es an Ausarbeitungen, welche die Ausgestaltung und Umsetzung eines entsprechenden Tax Controlling-Systems betreffen. Um diese Forschungslücken zu schließen, wurden zwei empirische Studien durchgeführt. Hierbei handelt es sich zum einen um eine qualitativ-empirische Studie in Form von zwölf Experteninterviews. Mit Hilfe der durchgeführten Experteninterviews konnten erste Einblicke in die praktische Ausgestaltung eines Tax Controllings gewonnen werden. Zusätzlich konnte das Verständnis eines Tax Controllings aus Sicht der Unternehmen eruiert werden. Insgesamt konnte eine zunehmende Relevanz des Themengebiets auf der Seite der Unternehmen sowie eine steigende Notwendigkeit zur Implementierung eines Tax Controllings ermittelt werden. Zudem wurde deutlich, dass es bei den Antworten der Experten zwar einige Überschneidungen gab, allerdings keine einheitliche Ausgestaltung und Umsetzung eines Tax Controllings in den befragten Unternehmen vorhanden ist. Zum anderen wurde eine quantitative Studie in Form einer Online-Umfrage von mehr als 100 Unternehmensvertretern durchgeführt. Durch diese Studie konnten die bisherigen Ergebnisse konkretisiert, validiert und erweitert werden. Als Ergebnis zeigte sich, dass einige Unternehmen bereits entsprechende Tax Controlling-Systeme implementiert haben. Mithilfe der Antworten konnten zudem die subjektiven Bestimmungsgründe eines Tax Controllings sowie die Gründe, welche Unternehmen von der Implementierung eines Tax Controlling abhalten, ermittelt werden. Bezogen auf die Ausgestaltung und Umsetzung eines Tax Controllings konnten verschiedene relevante Elemente identifiziert werden. Zudem wurden die Ausgestaltungsmerkmale von Tax Controlling-Systemen, mit denen von Steuerabteilungen verglichen. Mithilfe der Erkenntnisse der durchgeführten Studien wurde im Rahmen der Zusammenfassung der Ergebnisse ein Entwurf einer Tax Controlling-Konzeption entwickelt und vorgestellt.
Social network effects in financial intermediation
(2024) Dornseifer, Felix; Hellmanzik, Christiane; Wrona, Jens
Information transmission via social networks has always played a pivotal role in economic decision making. Leveraging Facebook's Social Connectedness Index (SCI), which provides a comprehensive measure of interregional real-world social ties derived from online friendship links, this thesis explores the effects of social networks across three distinct players in financial intermediation: firms, banks and insurers. The questions covered address timely issues, including growing relevance of climate risks and macroeconomic uncertainty in foreign direct investment (FDI) decisions, technological disruptions of traditional banking systems and climate risks for private households' assets. The first chapter investigates how cross-country social networks can mitigate frictions in FDI. Investors often encounter substantial challenges related to legal, cultural, and political factors when investing in foreign markets. Information on how to navigate these differences easily are often scarce. Social connectedness is associated with a significant increase in FDI, even when accounting for known FDI-determining factors like physical distance. By bridging information asymmetries, real-world social connections can overcome a variety of frictions such as not sharing common business relationships or being culturally dissimilar. Negative consequences of climate-related risks can be attenuated. Finally, social connectedness can mitigate macroeconomic uncertainty, independent from institutional differences. The second chapter focuses in technological developments in providing residential mortgages and the repercussions on local bank branches. With financial technology (``fintech") companies flourishing, banks significantly downsized their branch networks. This chapter shows a negative relationship between rising residential mortgage market shares of fintech lenders and number of traditional bank branches. It suggests that a significant share of branch closures can be attributed to the rise of fintechs, complicating consumer access to financial products and having implications for banks and monetary policy transmission. To disentangle opposing effects of regulatory pressure and technological advanced market entrants, the SCI is used as an instrumental variable to identify variation in the local fintech adoption. The third chapter helps to better understand the factors that lead private homeowners to insure their property against elemental damage. Using the catastrophic 2021 flood in Germany as a natural experiment, it demonstrates how social connectedness influences insurance uptake rates in unaffected regions. The results show that stronger social ties into the affected areas increase the likelihood of homeowners purchasing additional insurance coverage. People receive an update about their own flood risk via a social learning mechanism, triggered by first-hand experiences of affected peers. The effect is moderated by regional disparities in climate policy attitudes and the intensity of different types of social capital. This thesis uses granular social network data to examine how information flows across borders and communities. It explores how social ties boost cross-border investments, promote new lending technologies, and drive peer effects in insurance markets. The findings offer insights for policymakers and financial institutions aiming to leverage social networks to reduce financial market frictions, enhance economic integration, maintain access to financial services, and manage risks for banks, firms, and households.
Digital platforms for social inclusion: the case of an information platform for refugees
(2024-12) Schreieck, Maximilian; Wiesche, Manuel; Usachova, Olga; Krcmar, Helmut
The number of people fleeing their home countries has increased drastically in recent years. Host countries such as Germany are striving for the social inclusion of refugees. From a neoliberalist view, social inclusion comprises access to social resources, such as the labor market. The social justice view goes further, interpreting social inclusion as the participation of refugees as equal members of society. Digital platforms can contribute to social inclusion through their mechanisms of openness, generativity, and network effects. Drawing on the case of Integreat, an information platform for refugees in Germany, we show how these digital platform mechanisms supported the access and participation aspects of social inclusion. The case study serves as a starting point for research at the intersection of the literature streams of digital platforms and social inclusion and, more broadly, informs the use of digital platforms for social causes.
The Transformation of Non-traditional higher education in Switzerland: individual and institutional ambidexterity in research and teaching
(2024) Baumann, Sheron; Leišytė, Liudvika; Wilkesmann, Uwe
This dissertation explores how former vocational education institutions have achieved and are managing organizational ambidexterity during their transformation into higher education institutions with publicly mandated teaching and research missions. Focusing on universities of applied sciences and universities of teacher education in Switzerland, it examines how these institutions balance the demands of research and teaching in a binary higher education system. The research contributes to the field of higher education research by applying the concept of organizational ambidexterity, typically used in business, to non-traditional universities, and by linking it to Humboldtian and post-Humboldtian configurations of research and teaching. The dissertation consists of three empirical studies, each contributing insights into the research-teaching balance within these institutions. The first study analyzes the structural conditions for research and the research competence of lecturers, finding that the degree of integration of research and teaching at the individual level remains unclear. The second study uses cluster analysis to identify distinct research profiles among lecturers, revealing significant differences in research activity. The third study addresses lecturer-related challenges in adapting to a dual teaching-research mission and describes solutions implemented by HEIs. The findings provide empirical evidence of a shift toward post-Humboldtian configurations of research and teaching in Swiss higher education institutions. The research highlights the complexities of managing organizational ambidexterity in a non-traditional higher education sector and contributes to understanding how these institutions balance professional and academic missions. Limitations of the study include data collection methods and the country-specific sample, with future research suggested in less-studied fields like social work and the arts, and the role of the third mission in sustaining ambidexterity.
Bioökonomie-Start-up Puls 2024
(2024) Strese, Steffen; Flatten, Tessa; Kindermann, Bastian; Lentzen, Lena; Hame, Daniel
Bioökonomie-Start-up Puls 2023
(2023) Strese, Steffen; Flatten, Teresa; Kindermann, Bastian; Lentzen, Lena; Hame, Daniel
The importance of an ethical framework for trust calibration in AI
(2023-09-29) Schmid, Amelie; Wiesche, Manuel
The transformative power of AI raises serious concerns about ethical issues within organizations and implicates the need for trust. To cope with that, numerous ethical frameworks are generally published, but only on a theoretical level. Furthermore, proper trust calibration in AI is of high relevance for the workers. Up to now, only limited studies have been carried out to investigate how an ethical framework can foster proper trust calibration of workers in practice. To close this gap, an ethical framework is investigated that ensures trust calibration by targeting AI reliability and AI safety. Finally, the effectiveness of the applied framework is evaluated based on 17 interviews within an international automotive supplier. As a result, this ethical framework led to a major increase in trust. This is a groundbreaking outcome since workers are willing to accept a lower level of AI safety and AI reliability at the same time.
International trade in the European Union
(2024) Kaliske, Maren; Hellmanzik, Christiane; Wrona, Jens
The European Union stands as a remarkable example of regional economic and political integration, fostering trade relationships among its member states through committing to joint laws and policies. Despite all the EU’s successes, it faces constant challenges. This thesis combines three chapters and reflects upon various dimensions of international trade within the EU. By applying theory consistent structural gravity estimations this thesis sheds light on the influence of converging and diverging political preferences, environmental policies, and infrastructure investments on trade flows at both country and regional levels. The first chapter of this thesis examines the interdependence of the political and economic integration process by raising the question of how changes in the similarity in political preferences affect intra-EU trade integration. The findings of this chapter suggest that member states converging to the EU’s political mainstream experience a reduction in domestic trade and an increase in trade with other EU member states. Building on the results of chapter one, the second chapter delves into the question of whether differences in environmental policy preferences within the EU have given rise to “pollution havens”. This chapter provides evidence for binding multilateral environmental agreements successfully eliminating comparative advantages for emission-intensive industries. The third chapter of this thesis shifts the focus of revealed policy preferences to the effect of cohesion policy in the form of infrastructure investment. The results of this chapter reveal that improved infrastructure helps facilitate trade and promotes economic linkages of NUTS-2 regions thereby reducing persistent trade costs in the EU Single Market. The three chapters of this thesis thereby deepen the understanding of factors determining and promoting trade integration in the EU Single Market.
Essays on platform work: freelancers on digital labor platforms
(2023) Gussek, Lisa; Wiesche, Manuel; Strese, Steffen
More and more people are working independently as online freelancers on digital labor platforms and the number of different projects mediated and coordinated on these online markets is increasing. We argue that the current understanding of platform work is incomplete. A mixed-method research strategy was used in this thesis. First, we collected and linked previous research findings to capture the status quo and derive avenues for future research. Based on this, we conducted four qualitative and quantitative empirical studies. First, we combined a latent-dirichlet allocation analysis of almost 3,000 forum posts from IT freelancers with an additional qualitative analysis. This was followed by two qualitative exploratory analyses using a total of 35 interviews with freelancers and clients on digital labor platforms and secondary data in the form of the personal online profiles and archival documents downloaded from the platforms. Finally, we analyzed a dataset of about 7,000 IT freelancer profiles using a negative binomial regression. Therefore, we develop a framework on digital labor platform research. By synthesizing findings from the literature, we develop a classification of forms of platform work and identify research gaps. Second, we synthesize and extend the challenges and identify discussion topics of online IT freelancers. We also illustrate specifics of IT freelancing. Third, we systematize the advancement, decline, and exit dynamics within a career model of online freelancing. We also define four underlying factors that alter freelancers' relationship with the platform. The probability of exit and the dependence and benefit of the platform change over time. Fourth, we illustrate the positive relationship between the use of signals and the success of IT freelancers. We develop a new signaling typology on digital labor platforms that includes three types of signals: activating, pointing, and supporting signals. Finally, we identify concrete IT-specific success factors. This work makes several contributions to theory and practice. We contribute to research on digital platforms by characterizing the forms of platform work, structuring and add-ing new aspects to the challenges of online freelancing, identifying success factors, and devel-oping a long-term and dynamic freelance career model. We also contribute to the platform literature that addresses specific platform mechanisms by explaining lock-in effects and switching costs related to platform power. We also contribute to the career literature by illustrating that the careers of online freelancers do not fit traditional career theories or perceptions of bounda-ryless or protean careers. We contribute to signaling theory by proposing a typology of signals and analyzing the signaling environment as an under-researched aspect. Moreover, we provide empirical evidence on the specifics of IT work on digital labor platforms. We also contribute to research dealing with skill obsolescence or IT teams. Finally, our results on the platform exit dynamics contribute to research on IT turnover. For practice, our results provide insights for online freelancers, organizations or individuals as clients and the platform owners.
Digital gravity? Firm birth and relocation patterns of young digital firms in Germany
(2022-09-23) Hellwig, Vanessa
This paper analyses the spatial patterns of young (<10 years) digital firms in Germany between 2008 and 2017 on county level. Determinants of firm birth locations as well as relocations are considered jointly to understand differences in location choices within firms' life cycles. I match commercial register data of 107,321 firms with county-level administrative data to capture local characteristics. Using an OLS model with fixed effects, I find that the local knowledge base—that is, universities, research institutes, and colocated incumbents—are significant key determinants of digital firm birth when controlling for a host of local characteristics. My results indicate that for five firms per 1000 inhabitants, there is around one firm birth. Second, using a fixed effects gravity model for the analysis of relocations, I find that the most dominant explanatory factor for firm relocation across specifications is distance, that is, relocation costs. Relocation flows are more than twice as high to neighboring counties relative to other locations which shows that digital firms are not as footloose as their business model may suggest. Jointly, my results reflect economic activity's regional persistence, particularly for new firms. My paper provides evidence for policies targeting homogenous digital clusters based on strong colocation and that digital economic activity is not shifted over long distances, but the regional entrepreneurship capital is crucial for local growth.
User-centered requirements for augmented reality as a cognitive assistant for safety-critical services
(2022-12-19) Bräker, Julia; Osterbrink, Anna; Semmann, Martin; Wiesche, Manuel
Augmented reality (AR) is widely acknowledged to be beneficial for services with exceptionally high requirements regarding knowledge and simultaneous tasks to be performed and are safety-critical. This study explores the user-centered requirements for an AR cognitive assistant in the operations of a large European maritime logistics hub. Specifically, it deals with the safety-critical service process of soil sounding. Based on fourteen think-aloud sessions during service delivery, two expert interviews, and two expert workshops, five core requirements for AR cognitive assistants in soil sounding are derived, namely (1) real-time overlay, (2) variety in displaying information, (3) multi-dimensional tracking, (4) collaboration, and (5) interaction. The study is the first one on the applicability and feasibility of AR in the maritime industry and identifies requirements that impact further research on AR use in safety-critical environments.
Shared leadership and trust: A two study investigation of the relationship, antecedents and boundary conditions on several levels of an organization
(2022) Marschalkowski, Maximilian M.; Rowold, Jens; Hoffjan, Andreas
In this dissertation, the reciprocal relationship between shared leadership and trust on different levels of an organization (top-management to team members) is investigated in two studies. Furthermore, the focus are antecedents and boundary conditions (empowering leadership, vision communication, voice, feedback seeking and perceives team support) that may shape this relationship. We found at the top-management and middle management, by using a multilevel analysis, significant positive associations between organizational trust and empowering leadership, and empowering leadership and shared leadership. In addition, there was a significant positive mediation of empowering leadership for the relationship between organizational trust and shared leadership. At team leader and team member level, by using a structural equation model, we found a significant positive relation of voice on shared leadership and perceived team support on team trust of the team leader. Keywords: Shared leadership, empowering leadership, organizational trust, vision communication, voice, perceived team support, feedback seeking, followership-theory, trickle-down-effect, top-management
Education: optimal choice and efficient policy
(2021-08-11) Richter, Wolfram F.; Schneider, Kerstin
This paper argues that it suffices to assume distortionary wage taxation to prove the efficiency of effective subsidization of education. The paper does not rely on considerations of equity and market failure to justify subsidies. Instead, the optimal subsidy reduces the social cost of distortive wage taxation. The theoretical approach assumes a Mincer-type earnings function, analyzes corner solutions of optimal schooling choice and derives the result of efficient subsidization in a Ramsey-type framework. Second-best policy is confronted with empirical evidence from OECD countries. The majority of countries are shown to subsidize tertiary education in effective terms.
Understanding the effect of market orientation on circular economy practices: the mediating role of closed-loop orientation in German SMEs
(2021-07-21) Schmidt, Corinna Vera Hedwig; Kindermann, Bastian; Behlau, Cassian Felix; Flatten, Tessa Christina
The implementation of circular economy (CE) practices is considered a key driver towards sustainable development of firms. Earlier studies point to the general strategic approach of market orientation as an antecedent to CE practice implementation. Still, insights are limited as the mechanisms underlying this relationship remain unclear. Based on a sample of 121 German small and medium-sized enterprises (SME), we empirically examine how the strategic approach of closed-loop orientation mediates the relationship between market orientation and the implementation of three types of CE practices. Using structural equation modelling, we find that while market orientation is positively related to all three types of CE practices, closed-loop orientation mediates these relationships for only two. Our study extends CE literature by suggesting that market orientation is translated into closed-loop orientation to spur CE practice implementation. We also offer a differentiated understanding of CE practice implementation in the context of German SMEs.

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