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The Future of Management Control is Fair
The design of Management Control Systems (MCS) in the context of financial institutions should be reconsidered with regards to their ability to improve organizational justice perceptions. Promoting organizational justice can help banks to build significantly more trust and influence employees’ behaviors in the best interest of the organization. Especially the design of Beyond Budgeting as a MCS that emphasizes social control mechanisms and facilitates autonomous working appears to be a promising concept for the design of future MCS in the context of financial institutions.
Corporate Evaluation in the German Banking Sector
Svend Reuse’s analysis of the theoretical status quo of corporate evaluation in the German banking sector shows that only the earnings value method, the equity approach and the multiplier method are useful in this context. The results of his empirical study demonstrate that many banks do not implement shareholder value in practice, but favour periodic variables for their management. Based on the results of the study, the author presents a new model to quantify the value of German banks. Finally, he offers solutions to the problem that banks do not interlink the evaluation of their own value with a value-oriented management process.
German-Turkish Perspectives on IT and Innovation Management
This book includes papers presented at the 2nd Economic forum: German-Turkish perspectives on IT and Innovation Management at the FOM in Munich, organized by the FOM University of Applied Sciences and Atatürk University Erzurum. Patron of the conference was Prof. Dr. Johanna Wanka, Federal Minister for Education and Research. To mark the German-Turkish year of science, both countries picked out global and societal challenges as a central theme and explored solution strategies as well as their implementation in new technologies and innovations. The papers discuss the effects of new technologies and innovations from different perspectives – from IT management, banking and finance to the special challenges of SMEs.
Value Based Performance Measures
Nils Eikelmann describes the framework conditions for the application of value-based performance measures and critically analyses selected ones. The disclosure of value-based performance indicators is important in order to demonstrate the successful management of a company and to satisfy the increasing information needs of investors. However, companies adapt the developed theoretical concepts of value-based performance measures to their practical needs and thus investors are no longer able to compare the performance of companies. In addition, there is a variety of different metrics from which companies can choose. The empirical study aims to reduce existing research gaps and is divided into three parts: the analysis of annual reports of selected European companies, the calculation of a standardised value-based performance measure and a value relevance study in the form of an association study.
A Generic Approach for the Automated Notarization of Cloud Configurations Using Blockchain-Based Trust
The use of cloud applications is becoming increasingly popular due to their scalability and cost advantages. However, companies need help in adopting cloud applications due to their internal policies and compliance requirements. Trust and security are crucial factors that influence the adoption of cloud applications. This book proposes a cloud architecture that addresses this challenge by shifting the trust for compliance-driven configurations of cloud applications from the cloud application provider to the blockchain. The architecture was developed using design science research and evaluated using mixed-method semi-structured guided interviews. The results show that the proposed architecture can significantly reduce adoption risk due to compliance-driven cloud application configurations, shifting trust from the cloud provider to the blockchain. This book presents an innovative approach to address the challenge of adopting cloud applications, and enhancing trust and security for businesses.
Arbeitswelten der Zukunft
Erfahren Sie in diesem Buch, welchen Veränderungen die Arbeitswelt im Zuge der Digitalisierung zukünftig unterworfen sein wird Dieses Buch „Arbeitswelten der Zukunft“ beschäftigt sich mit folgenden Kernfragen: Wie wird sich die Arbeitswelt in Zukunft wandeln? Wie können diese Veränderungen gestaltet werden? Welche Auswirkungen auf Wirtschaft, Verwaltung und Gesellschaft sind zu erwarten? Die digitale Transformation führt aktuell dazu, dass sich die gesamte Arbeitswelt tiefgreifend verändert. Hierfür sind unter anderem folgende technologische Entwicklungen verantwortlich: Big Data Internet der Dinge (IoT) Robotik Autonomik Durch die Digitalisierung werden einzelne Prozesse nach un...
Daten als Rohstoff
Daten bilden den "Rohstoff" der Digitalisierung. Ihre umfassende Erhebung, Verknüpfung und Auswertung sind grundlegend für alle Digitalisierungsprozesse. In nahezu allen Bereichen der Gesellschaft verbinden sich mit der Nutzung von Daten Potenziale und Chancen, aber auch Risiken und Gefahren. Der vorliegende Band geht diesem Phänomen in ethischer, erkenntnistheoretischer und anthropologischer Hinsicht nach und versammelt dabei Perspektiven aus unterschiedlichen Wissenschaften und Praxisfeldern. Einen Schwerpunkt bilden theologische Zugänge und die Frage nach dem Umgang mit Daten in Wirtschaft, Diakonie und Kirche.
Insurance & Innovation 2014
Die Assekuranz muss sich ständig auf Veränderungen einstellen. Politische Vorgaben, steigender Wettbewerbsdruck, neue technologische Möglichkeiten sowie die Einbindung von E-Commerce und sozialen Medien verändern komplette Vertriebsmodelle. Eine erfolgreiche Zukunftsorientierung bedarf eines aktiven Screenings der Umwelt, um Trends und Veränderungen frühzeitig zu erkennen. Darüber hinaus bedarf es der Bereitschaft, sich auf neue Produkte, Dienstleistungen und Vertriebswege einzulassen, um die Trends positiv für das Unternehmen zu nutzen. Im vorliegenden vierten Band der Reihe "Insurance & Innovation" wird in 18 spannenden Beiträgen aufgezeigt, wie Unternehmenslenker sich inspirieren...
