Pub Date : 2023-11-14DOI: 10.1007/s41471-023-00174-y
Fanny Richter, Wladislav Gawenko, Uwe Götze, Michael Hinz
Abstract Social sustainability and, in particular, its measurement and reporting are gaining importance in society, politics and business but are facing major challenges. This is because there are no standardized and uniform approaches or frameworks. The existing approaches cover social issues, but no systematic presentation has been proposed. Moreover, there is no approach that can be applied in both management accounting and financial reporting. The aim of this paper is to present a catalog of criteria for addressing this issue and thus to close the research gap. For this purpose, frameworks utilizing catalogs of criteria for social sustainability assessment and reporting are analyzed and critically reviewed. One major weakness found is that all frameworks are oriented around only socially protected values in their catalogs. As social sustainability is focused on the impact on stakeholders, these are frequently missed. One solution to this problem is to adopt a 1:1 ratio of socially protected values to stakeholders, which is developed and described in this paper via a catalog of criteria. Furthermore, a systematic presentation of social issues using a four-level structure is proposed. Social indicators are, in turn, assigned to subcategories, to supercategories, and finally to stakeholders. This not only improves transparency and comprehensibility but also simplifies decision-making. A procedure model for the application of the catalog is also suggested. Such a catalog has not been described in previous research.
{"title":"Toward a Methodology for Social Sustainability Assessment: a Review of Existing Frameworks and a Proposal for a Catalog of Criteria","authors":"Fanny Richter, Wladislav Gawenko, Uwe Götze, Michael Hinz","doi":"10.1007/s41471-023-00174-y","DOIUrl":"https://doi.org/10.1007/s41471-023-00174-y","url":null,"abstract":"Abstract Social sustainability and, in particular, its measurement and reporting are gaining importance in society, politics and business but are facing major challenges. This is because there are no standardized and uniform approaches or frameworks. The existing approaches cover social issues, but no systematic presentation has been proposed. Moreover, there is no approach that can be applied in both management accounting and financial reporting. The aim of this paper is to present a catalog of criteria for addressing this issue and thus to close the research gap. For this purpose, frameworks utilizing catalogs of criteria for social sustainability assessment and reporting are analyzed and critically reviewed. One major weakness found is that all frameworks are oriented around only socially protected values in their catalogs. As social sustainability is focused on the impact on stakeholders, these are frequently missed. One solution to this problem is to adopt a 1:1 ratio of socially protected values to stakeholders, which is developed and described in this paper via a catalog of criteria. Furthermore, a systematic presentation of social issues using a four-level structure is proposed. Social indicators are, in turn, assigned to subcategories, to supercategories, and finally to stakeholders. This not only improves transparency and comprehensibility but also simplifies decision-making. A procedure model for the application of the catalog is also suggested. Such a catalog has not been described in previous research.","PeriodicalId":35086,"journal":{"name":"Schmalenbachs Zeitschrift fur Betriebswirtschaftliche Forschung","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134901300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-02DOI: 10.1007/s41471-023-00173-z
Ann-Kathrin Dieterle, Stephanie Duchek
Abstract Strategic resilience is the capacity of organizations to proactively transform and renew through innovation to minimize the effects of unknown future crises. In this context, we know that cooperation plays an essential role as an external innovation strategy, and cooperation projects with start-ups related to innovation are one specific way to implement strategic change. However, research does not provide deeper insights into the process, outcomes, and success conditions of such projects. To help fill this research gap, we use the cases of two established firms using cooperation projects with start-ups related to innovation to enhance their strategic resilience. Based on an in-depth empirical investigation, we developed a framework that describes the specifics of those cooperation projects along their course (i.e., before cooperation, entry-phase into cooperation, during cooperation, and after cooperation) and resulting direct and indirect resilience benefits for the established firms. Thereby, the relationship quality (i.e., balance between formal and informal procedures, improvisation mindset, and appreciation and prioritization) turned out to be a central condition for resilience to emerge from those projects. Our framework illustrates how strategic resilience can arise from cooperation projects with start-ups related to innovation and which factors are particularly important in this context. It thus can be used as a guideline for the successful implementation of strategic resilience in practice as well as a basis for future research on the role of cooperation in strategic resilience.
{"title":"Implementing Strategic Resilience Through Cooperation Projects with Start-ups: a Multiple Case Study","authors":"Ann-Kathrin Dieterle, Stephanie Duchek","doi":"10.1007/s41471-023-00173-z","DOIUrl":"https://doi.org/10.1007/s41471-023-00173-z","url":null,"abstract":"Abstract Strategic resilience is the capacity of organizations to proactively transform and renew through innovation to minimize the effects of unknown future crises. In this context, we know that cooperation plays an essential role as an external innovation strategy, and cooperation projects with start-ups related to innovation are one specific way to implement strategic change. However, research does not provide deeper insights into the process, outcomes, and success conditions of such projects. To help fill this research gap, we use the cases of two established firms using cooperation projects with start-ups related to innovation to enhance their strategic resilience. Based on an in-depth empirical investigation, we developed a framework that describes the specifics of those cooperation projects along their course (i.e., before cooperation, entry-phase into cooperation, during cooperation, and after cooperation) and resulting direct and indirect resilience benefits for the established firms. Thereby, the relationship quality (i.e., balance between formal and informal procedures, improvisation mindset, and appreciation and prioritization) turned out to be a central condition for resilience to emerge from those projects. Our framework illustrates how strategic resilience can arise from cooperation projects with start-ups related to innovation and which factors are particularly important in this context. It thus can be used as a guideline for the successful implementation of strategic resilience in practice as well as a basis for future research on the role of cooperation in strategic resilience.","PeriodicalId":35086,"journal":{"name":"Schmalenbachs Zeitschrift fur Betriebswirtschaftliche Forschung","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135932812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.1007/s41471-023-00171-1
Julia Eichholz, Thorsten Knauer, Sandra Winkelmann
Abstract Especially in times of crisis, reliable predictions about probable future developments are difficult, but critical for successfully managing business operations. At the same time, it remains unclear what constitutes a good forecasting process during crises. The aim of this study is to analyze whether and how digital transformation can enhance forecasting processes and enable firms to better deal with crises. To do so, we refer to the concept of digital maturity, i.e., the extent to which digital transformation is adopted in internal processes, studied at the practice of forecasting. Specifically, we analyze whether digitally more mature forecasting processes positively influence (1) satisfaction with forecasting during crises, (2) the effectiveness of countermeasures, and (3) the economic situation during crises. We conduct a cross-sectional survey among 195 medium-sized and large companies in Germany to shed light on the forecasting process and its digital maturity as well as on the impact of the COVID-19 economic crisis on companies. Based on ordinary least squares (OLS) regression, we find that digitally more mature forecasts increase satisfaction with forecasting and the effectiveness of countermeasures. Overall, this study provides new insights into relevant aspects of forecasting to support successful crisis management, and it highlights the importance of advancing digital transformation in forecasting, especially to successfully deal with crises.
{"title":"Digital Maturity of Forecasting and its Impact in Times of Crisis","authors":"Julia Eichholz, Thorsten Knauer, Sandra Winkelmann","doi":"10.1007/s41471-023-00171-1","DOIUrl":"https://doi.org/10.1007/s41471-023-00171-1","url":null,"abstract":"Abstract Especially in times of crisis, reliable predictions about probable future developments are difficult, but critical for successfully managing business operations. At the same time, it remains unclear what constitutes a good forecasting process during crises. The aim of this study is to analyze whether and how digital transformation can enhance forecasting processes and enable firms to better deal with crises. To do so, we refer to the concept of digital maturity, i.e., the extent to which digital transformation is adopted in internal processes, studied at the practice of forecasting. Specifically, we analyze whether digitally more mature forecasting processes positively influence (1) satisfaction with forecasting during crises, (2) the effectiveness of countermeasures, and (3) the economic situation during crises. We conduct a cross-sectional survey among 195 medium-sized and large companies in Germany to shed light on the forecasting process and its digital maturity as well as on the impact of the COVID-19 economic crisis on companies. Based on ordinary least squares (OLS) regression, we find that digitally more mature forecasts increase satisfaction with forecasting and the effectiveness of countermeasures. Overall, this study provides new insights into relevant aspects of forecasting to support successful crisis management, and it highlights the importance of advancing digital transformation in forecasting, especially to successfully deal with crises.","PeriodicalId":35086,"journal":{"name":"Schmalenbachs Zeitschrift fur Betriebswirtschaftliche Forschung","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135858302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-05DOI: 10.1007/s41471-023-00172-0
Marina Fiedler, Thomas Hutzschenreuter, Martin Klarmann, Barbara E. Weißenberger
{"title":"Transformation: Challenges, Impact, and Consequences","authors":"Marina Fiedler, Thomas Hutzschenreuter, Martin Klarmann, Barbara E. Weißenberger","doi":"10.1007/s41471-023-00172-0","DOIUrl":"https://doi.org/10.1007/s41471-023-00172-0","url":null,"abstract":"","PeriodicalId":35086,"journal":{"name":"Schmalenbachs Zeitschrift fur Betriebswirtschaftliche Forschung","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134975901","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-14DOI: 10.1007/s41471-023-00168-w
Tim Brand, Eva Goetjes, Katharina Blankart
Abstract In dynamic markets, organizations have to be ambidextrous to adapt to constant change. Simultaneously, organizations are increasingly required to adopt quality management accreditation. Standardization through accreditation bares the risk of limiting an organization’s dynamic capabilities. In this study, we aim to evaluate the determinants of organizational decision-making to seek accreditation and pursue innovation activities, whether accreditation and innovation activities help organizations reach their strategic goals, and if accreditation affects the ability to achieve ambidexterity. We explore these relationships in high-reliability health care organizations. We conducted semi-structured interviews with 11 physicians and 14 quality managers in hospitals that provide specialized cancer care in Germany. In an inductive grounded theory approach, we develop a conceptual model of the relationship between accreditation and innovation activities. We find that hospitals engaged in both activities to achieve quality and financial goals. For smaller hospitals, accreditation was a necessary condition to be able to compete in market environments. Regardless of competition, smaller hospitals benefitted from a positive effect of accreditation on incremental process and product innovation. For larger hospitals, obtaining accreditation was a necessary condition to acquire additional funding, but the influence on innovation activities was limited because these were already being pursued with high intensity. Ideally, program accreditation and innovation activities can be aligned to achieve superior quality and financial performance through organizational ambidexterity. Organizational decision-makers must align both activities while taking account of costs and benefits. Policy makers can support access to high quality care by setting incentives to acquire accreditation.
{"title":"To Seek Program Accreditation, Innovation, or Both?—Examining the Interdependencies in High-Reliability Health Care Organizations","authors":"Tim Brand, Eva Goetjes, Katharina Blankart","doi":"10.1007/s41471-023-00168-w","DOIUrl":"https://doi.org/10.1007/s41471-023-00168-w","url":null,"abstract":"Abstract In dynamic markets, organizations have to be ambidextrous to adapt to constant change. Simultaneously, organizations are increasingly required to adopt quality management accreditation. Standardization through accreditation bares the risk of limiting an organization’s dynamic capabilities. In this study, we aim to evaluate the determinants of organizational decision-making to seek accreditation and pursue innovation activities, whether accreditation and innovation activities help organizations reach their strategic goals, and if accreditation affects the ability to achieve ambidexterity. We explore these relationships in high-reliability health care organizations. We conducted semi-structured interviews with 11 physicians and 14 quality managers in hospitals that provide specialized cancer care in Germany. In an inductive grounded theory approach, we develop a conceptual model of the relationship between accreditation and innovation activities. We find that hospitals engaged in both activities to achieve quality and financial goals. For smaller hospitals, accreditation was a necessary condition to be able to compete in market environments. Regardless of competition, smaller hospitals benefitted from a positive effect of accreditation on incremental process and product innovation. For larger hospitals, obtaining accreditation was a necessary condition to acquire additional funding, but the influence on innovation activities was limited because these were already being pursued with high intensity. Ideally, program accreditation and innovation activities can be aligned to achieve superior quality and financial performance through organizational ambidexterity. Organizational decision-makers must align both activities while taking account of costs and benefits. Policy makers can support access to high quality care by setting incentives to acquire accreditation.","PeriodicalId":35086,"journal":{"name":"Schmalenbachs Zeitschrift fur Betriebswirtschaftliche Forschung","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135489324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-13DOI: 10.1007/s41471-023-00170-2
Gerhard Wagner, Anne Fota, Hanna Schramm-Klein, Sascha Steinmann
Abstract Building on the motivation–ability (MA) theoretical framework, we develop a motivation–trust–vulnerability (MTV) framework to explain behavioral decision making in situations of uncertainty and vulnerability. We apply our new framework to cross-border online shopping, which is characterized by uncertain benefits, potential losses, and increased vulnerability of making cross-border online purchases at foreign online vendors. The MTV framework (1) explains the mechanism of cross-border online shopping by considering the effects and interactions of motivation, trust, and vulnerability (2), offers a new conceptualization of perceived vulnerability and (3) is applicable to culturally and economically distinct country markets. The findings from two major e-commerce markets (China and Germany; N = 808) support our framework and suggest that perceived vulnerability acts as an obstacle that prevents consumers from cross-border online shopping. However, in interaction with trust towards foreign online vendors perceived vulnerability positively affects the relationship between motivating factors and cross-border online purchase intentions. Our findings help explaining consumers’ cross-border online purchasing intentions and provide guidance for retail managers and policy makers on recognizing and coping with trust and vulnerability in international relations.
{"title":"Development of a Motivation–Trust–Vulnerability (MTV) Framework for Cross-Border Online Shopping: A Cross-National Application to Chinese and German Consumers","authors":"Gerhard Wagner, Anne Fota, Hanna Schramm-Klein, Sascha Steinmann","doi":"10.1007/s41471-023-00170-2","DOIUrl":"https://doi.org/10.1007/s41471-023-00170-2","url":null,"abstract":"Abstract Building on the motivation–ability (MA) theoretical framework, we develop a motivation–trust–vulnerability (MTV) framework to explain behavioral decision making in situations of uncertainty and vulnerability. We apply our new framework to cross-border online shopping, which is characterized by uncertain benefits, potential losses, and increased vulnerability of making cross-border online purchases at foreign online vendors. The MTV framework (1) explains the mechanism of cross-border online shopping by considering the effects and interactions of motivation, trust, and vulnerability (2), offers a new conceptualization of perceived vulnerability and (3) is applicable to culturally and economically distinct country markets. The findings from two major e-commerce markets (China and Germany; N = 808) support our framework and suggest that perceived vulnerability acts as an obstacle that prevents consumers from cross-border online shopping. However, in interaction with trust towards foreign online vendors perceived vulnerability positively affects the relationship between motivating factors and cross-border online purchase intentions. Our findings help explaining consumers’ cross-border online purchasing intentions and provide guidance for retail managers and policy makers on recognizing and coping with trust and vulnerability in international relations.","PeriodicalId":35086,"journal":{"name":"Schmalenbachs Zeitschrift fur Betriebswirtschaftliche Forschung","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134989627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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