Publications des institutions partenaires
Rezension zu Friedl. G./Hofmann, C./Pedell, B.: Kostenrechnung. Eine entscheidungsorientierte Einführung
Institution partenaire
Deutsch / 01/01/2011
Rezension zu KPMG AG Wirtschaftsprüfungsgesellschaft: IFRS aktuell - Neuerungen bis 2010 (4. Auflage, Stuttgart 2011)
Institution partenaire
Deutsch / 01/01/2011
Rezension zu IFRS Foundation (Hrsg.): International Financial Reporting Standards (IFRS) - Offizielle Verlautbarungen zum 1. Januar 2010 in Deutsch. Bände A (Vorschriften) und B (Ergänzende Dokumente) (London 2011)
Institution partenaire
Deutsch / 01/01/2011
Ist es an der Zeit, die Aktionärsrechte zu stärken?
Forderungen nach mehr Aktionärsdemokratie finden zunehmende gesellschaftliche und auch akademische Akzeptanz. Der Beitrag er- läutert, weswegen sie dennoch falsch sind, und empfiehlt eine Rück- besinnung auf die Kernelemente der Board Primacy im Falle anste- hender Aktienrechtsrevisionen.
Institution partenaire
Deutsch / 01/01/2011
Quasi-experimental evidence on the effect of aircraft noise on apartment rents
Inferring the implicit price of an environmental good hinges on ceteris paribus conditions that are often hard to justify. This paper uses an unexpected change in flight regulations as source of exogenous variation and identifies aircraft noise effects from price adjustments in the market for rental apartments. Controlling for spatial and apartment heterogeneity, we find that...
Institution partenaire
English / 01/01/2011
Specific human capital as a source of superior team performance
We empirically investigate the performance effect of team-specific human capital in highly interactive teams. Based on the tenets of the resource-based view of the firm
and on the ideas of typical learning functions, we hypothesize that team members’ shared experience in working together have a positive effect on team performance, but at diminishing rates. When we hold constant...
Institution partenaire
English / 01/01/2011
Sentimental preferences and the organizational regime of betting markets
Institution partenaire
English / 01/01/2011
Bilanzpolitisches Gestaltungspotenzial bei der Kaufpreisallokation nach IFRS 3: Eine theoretische und empirische Analyse von Unternehmenszusammenschlüssen in der Schweiz
Institution partenaire
Deutsch / 01/01/2011
Virtual team performance in a highly competitive environment
In this article, we empirically validate a version of the input-mediator-output-input (IMOI) model (Ilgen, Hollenbeck, Johnson, & Jundt, 2005), adapting it to investigate virtual team performance in a highly competitive environment. Our hypotheses are tested using structural equation modeling across time periods with data obtained from 606 professional online gaming teams...
Institution partenaire
English / 01/01/2011
La théorie autopoïétique des organisations de Niklas Luhmann
Institution partenaire
Français / 01/01/2011
The economics of teaching: what lies behind student-faculty ratios?
The student-faculty ratio is of great significance to policy makers and media as a popular measure of education and teaching quality. Due to its simplicity and the availability of data, it is often used in higher education policy for allocating resources and for ranking universities. This is especially so in some European countries which do not have selective admission policies and...
Institution partenaire
English / 01/01/2011
The impact of outside-in open innovation on innovation performance
Purpose – The purpose of this paper is to examine the influence of an open outside-in innovation management strategy on companies' innovativeness and innovation performance. Specifically, it focuses on the adoption of the open innovation paradigm in practice and the extent of collaboration with different stakeholders.
Design/methodology/approach – The proposed hypotheses...
Institution partenaire
English / 01/01/2011
The European university landscape: a micro characterization based on evidence from the Aquameth Project
This paper provides a new and systematic characterization of 488 universities, from 11 European countries: Finland, France, Germany, Hungary, Italy, Netherlands, Norway, Portugal, Spain, Switzerland and UK. Using micro indicators built on the integrated Aquameth database, we characterize the European university landscape according to the following dimensions: history/foundation of...
Institution partenaire
English / 01/01/2011
Von rhetorischer zu organisationaler Realität? Die globale Standardisierung von Unternehmensverantwortung als kommunikativer Aushandlungsprozess
In this paper, we examine the process of global corporate social responsibility(CSR) standardization. By drawing on neo-institutionalist theories we distinguishbetween the breadth and depth dimension of CSR standardization. Based on our empirical study of the “Equator Principles”, a CSR standard in the field of international project finance, we exemplify that CSR standards indeed...
Institution partenaire
Deutsch / 01/01/2011
Variable pay-for-performance is a folly
As the bonus culture in the financial sector once again comes under attack, this column challenges the typical defence that banks need to pay top dollar to attract the best talent.
Institution partenaire
English / 01/01/2011
Effectiveness of talent management strategies
This paper investigates the effects of different types of talent management strategies on organisational performance. We introduce four different strategies and show how they affect organisational performance. For this purpose, we use a particularly detailed dataset of 138 Swiss companies. We find that talent management focusing on retaining and developing talents as job satisfaction...
Institution partenaire
English / 01/01/2011
Von anpassungsfähigen Amöben bis tanzenden Elefanten: Wirkungsmöglichkeiten von Metaphern in der Wandelkommunikation
Institution partenaire
Deutsch / 01/01/2011
Organization as communication: A Luhmannian perspective
This article introduces Luhmann’s theory of social systems as a prominent example of communication as constitutive of organization (CCO) thinking and argues that Luhmann’s perspective contributes to current conceptual debates on how communication constitutes organization. The theory of social systemshighlights that organizations are fundamentally grounded in paradox becausethey are...
Institution partenaire
English / 01/01/2011
Theorizing the client-consultant relationship from the perspective of social-systems theory
Over the last few years research on management consulting has established itself as an important area in management studies. While, traditionally, consulting research has been predominantly a-theoretical, lately researchers have been calling for an exploration of different theoretical approaches. This article has been written in response to these calls. It explores a new perspective...
Institution partenaire
English / 01/01/2011
Corporate governance as an institution to overcome social dilemmas
During the current international financial crisis, the effectiveness of existing corporate governance institutions has been questioned both in the scientific community and in the media. A special focus of this discussion is on the containment of opportunistic behavior. In the corporate governance literature, the dominant approaches axiomatically assume individuals with self-interest...
Institution partenaire
English / 01/01/2011
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