Shareholdern, Mitarbeitern und Konsumenten kommt im Rahmen der Corporate Social Responsibility (CSR) eine zentrale Rolle zu. Nicht zuletzt aufgrund ihrer ökonomischen Bedeutung für Unternehmen und ihrer Einflussmöglichkeiten auf diese werden sie zu den mithin wichtigsten Stakeholdern gezählt. Innerhalb der unternehmensethischen Diskussion setzt sich dabei verstärkt die Sichtweise eines Business Case von CSR durch, demzufolge CSR generell und insbesondere bei diesen drei Stakeholdern an Bedeutung gewinnt und ein ...

Aus den im Rahmen dieser Forschungsarbeit empirisch gewonnenen Erkenntnissen werden Gestaltungsempfehlungen für das Public Debt Management abgeleitet. Diese zeigen, dass ein wirtschaftliches Public Debt Management nicht ein ausschließlich kostenminimierendes (sparsames), sondern ein kosten-risiko-optimales Public Debt Management mit effektiven internen und externen Überwachungsinstrumenten und wirksamer externer Finanzkontrolle sein muss.

IT support in the learning process constitutes a key factor for the success of innovative teaching/learning scenarios. To ensure learning success in innovative teaching/learning scenarios, learners need to faithfully apply learning management systems (LMS). However, we lack theoretical insights into which factors affect whether they do so. To help solve this issue, we first used adaptive structuration theory to identify antecedents and consequences regarding faithful LMS appropriation and embed them into a theoretical ...

Trust is one of the most important factors driving the adoption and use of information systems. The goal of this paper is to provide a first evaluation of a conceptual piece claiming a) that users distinguish between their trust in an IS and the provider of this IS and b) that both kinds of trust are important for the success sustainable success of IS providers. To evaluate the claims, a research model is developed and evaluated using data of 234 students during the introduction of a new IS at an European university. ...

Technology acceptance research has shown that trust is an important factor fostering use of information systems (IS). As a result, numerous IS researchers have studied factors that build trust in IS. However, IS research on trust has mainly focused on the trust relationship between the user and the IS itself, largely neglecting that other targets of trust might also drive IS use from a user’s point of view. Accordingly, we investigate the importance of different targets of trust in IS use. Therefore, we use the concept ...

Smart Personal Assistants (SPA) fundamentally influence the way individuals perform tasks, use services and interact with organizations. They thus bear an immense economic and societal potential. However, a lack of trust - rooted in perceptions of uncertainty and risk - when interacting with intelligent computer agents can inhibit their adoption. In this paper, we conduct a systematic literature review to investigate the state of knowledge on trust in SPAs. Based on a concept-centric analysis of 50 papers, we derive ...

Argument identification is the fundamental block of every Argumentation Mining pipeline, which in turn is a young upcoming field with multiple applications ranging from strategy support to opinion mining and news fact-checking. We developed a model, which is tackling the two biggest practical and academic challenges of the research field today. First, it addresses the lack of corpus-agnostic models and, second, it tackles the problem of human-labor-intensive NLP models being costly to develop. We do that by suggesting ...

Smarte persönliche Assistenten von Amazon, Google und zahlreichen anderen Anbietern ermöglichen es, qualitativ hochwertige elektronische Dienstleistungen anzubieten. Gleichzeitig bringen diese Systeme auch viele Risiken mit sich. Berichte von diskriminierenden oder unverständlichem Systemverhalten häufen sich und verursachen Skepsis in der Gesellschaft. Diesen Problemen kann mit einer gleichermaßen rechtsverträglichen und qualitätsorientierten ITGestaltung entgegengewirkt werden. In diesem Beitrag werden Rechtsvert ...

What if artificial intelligence (AI) machines became teammates rather than tools? This paper reports on an international initiative by 65 collaboration scientists to develop a research agenda for exploring the potential risks and benefits of machines as teammates (MaT). They generated 819 research questions. A subteam of 12 converged them to a research agenda comprising three design areas – Machine artifact, Collaboration, and Institution – and 17 dualities – significant effects with the potential for benefit or harm. ...