Auswirkungen von betrieblichen Work-Life Balance Maßnahmen auf Unternehmen: Stand der empirischen Forschung

Business practice is generally of the opinion that measures for increasing the employees’ work life balance (WLB) are useful for all parties, i.e. also for the companies. This paper analyzes empirical studies which investigate operational effects of WLB measures in companies. Except of the result of one study, researchers revealed only positive effects of WLB for companies. This statement, however, is insufficient to verify the actual operational effects of WLB measures due to methodical and content deficits. Considering this background, the paper develops implications for future research.     

Kundenbindung in Handels- und Serviceunternehmen – Die Wirkung von Kundenbindungsinstrumenten auf Einstellungen und Kaufverhalten

In order to differentiate from their competitors, marketing managers increasingly count on relationship marketing instruments. As customer loyalty programs have gained importance during the last decade, retailers face various new possibilities to reach their customers on a one-to-one level. However, empirical evidence in this field shows that the enormous investments do not always yield the desired effects. One reason is that marketing managers disregard that the effectiveness of different instruments might depend on particular conditions, target groups, and situations. The article gives an overview about the influence of relationship marketing instruments on customers’ attitudes and behaviors. It provides a holistic classification of relationship marketing instruments and explains the effectiveness from a theoretical perspective. We summarize empirical studies dealing with the effectiveness of different instruments under certain conditions. Furthermore, we derive implications for retail managers about how to successfully use relationship marketing instruments. Finally, we discuss directions for future research.     

Entdeckung von falschen Angaben in der Rechnungslegung durch den Abschlussprüfer – Bezugsrahmen,Einordnung empirischer Studien der Prüfungsdifferenzenforschung und Forschungsperspektiven

Annual reports regularly contain misstatements. When being detected by the existing auditor, these misstatements are depicted as audit differences. Giving a rich insight into audit practice, the existing empirical studies of audit differences substantiate the potential of an audit regarding the detection and correction of misstatements. Their evidence corroborates the audit risk model, also providing starting points for normative considerations. Since the design of the available research studies is very heterogeneous, a generalization of their results is difficult. Therefore, an object oriented research framework is developed and introduced, with the aim of integrating these extensive studies on the one hand and stimulating future research projects on the other hand. The results of central studies are classified and analysed. Above all, the often non-existent or only fragmentary theoretical foundation gives cause for criticism, so that also in view of these aspects manifold future research perspectives are identified and discussed.     

Beratungserfolg – eine Betrachtung des State of the Art der Ansätze zur Messung und Erklärung des Erfolges von Beratungsleistungen

This paper deals with the actual question of how to measure and to evaluate the success of consulting services. It provides an overview of existing models and concepts concerning the measurement of consulting success and discusses the applicability and limits of these concepts. We show that there are very different perspectives which can be classified according to their research interest and object of investigation. Moreover, we describe their practical implications as well as their limitations. Finally we assess the different perspectives and provide advice on possible future research.