Grounded Theory und ihre bisherige Anwendung in der empirischen Controlling- und Rechnungswesenforschung

Zusammenfassung  Die Bildung von Forschungshypothesen ist zwar immer ein kreativer, sollte aber gleichzeitig kein unsystematischer Prozess sein. Im vorliegenden Artikel liegt der Fokus auf der Methodenunterstützung des Entdeckungszusammenhangs. Die Methode der Grounded Theory bietet einen Bezugsrahmen für qualitative empirische Studien, mit dem Theorien entwickelt werden, die aus dem Textmaterial zu begründen sind. Eine Literaturanalyse verdeutlicht, dass das Potenzial dieser Methode bisher in der Controlling- und Rechnungswesenforschung weitgehend ungenutzt bleibt. Anhand einer Diskussion empirischer Studien, welche auf die Methode zurückgreifen, werden Anwendungsm?glichkeiten der Grounded Theory für diese Disziplinen aufgezeigt.

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Summary  Creating research hypotheses is always a creative but not necessarily an unsystematic process. In our study we introduce a method supporting the logic of discovery. The grounded theory approach provides a framework for a systematic development of theories emerging from empirical data. A literature review stresses that the potential of the method so far is unused in accounting research. The grounded theory approach is introduced to support empirical work within this research field. Options for an application of the method in accounting research are shown by the means of a discussion of empirical studies. Furthermore the reader gets hints for reference studies.

     

A push to cycling—exploring the e-bike's role in overcoming barriers to bicycle use with a survey and an intervention study

In Norway, as in many countries, there is a political goal to increase bicycle use. The electric bicycle (e-bike) is a promising tool for achieving this goal, given the hilliness of the country. However, little is yet known about the deterrents of cycling in Norway in general, and in particular how the purchase of an e-bike could be stimulated.

In the current study, 5500 respondents from a convenience sample among car owners were asked about their perceptions of bicycling in general, and of e-bikes in particular as well as their willingness to pay (WTP) for an e-bike. Randomly selected participants (N = 66) were given access to an e-bike for a limited time (2 or 4 weeks). A second questionnaire captured the same perceptions and WTP post-intervention. The results were compared with a control group (N = 214).

The results showed that those who cycle the least were most interested in buying an e-bike and that prior knowledge of the e-bike corresponded with a higher desire to buy one. Pro-environmental values did not predict interest in e-bikes, neither did norms and attitudes toward cycling. The WTP for an e-bike increased after having experienced the benefits for those who used an e-bike compared to those who did not. Price reduction of the e-bike (e.g. VAT exemption), spread of knowledge among the wider population, and actions to offer an e-bike experience may therefore be effective strategies for further expansion of the e-bike in the transport system and thereby to increase bicycle use in Norway.     

Adaptation and inertia in dynamic environments

Research summary : We address conflicting claims and mixed empirical findings about adaptation as a response to increased environmental dynamism. We disentangle distinct dimensions of environmental dynamism—the direction, magnitude, and frequency of change—and identify how selection shapes adaptive responses to these dimensions. Our results show how frequent directional changes undermine the value of exploration and decisively shift performance advantages to inert organizations that restrict exploration. In contrast, increased environmental variance rewards exploration. Our results also show that, in dynamic environments, the best‐performing organizations are generally more inert than less successful organizations. Managerial summary : Our research helps managers to understand under what business conditions investments into exploration and strategic flexibility are more likely to pay off. Dynamic business environments characterized by persistent trends and by large, infrequently occurring structural shocks reward strategic pursuit of temporary advantage. Thus, exploration and strategic flexibility are preferred strategies. In contrast, the challenge in frequently changing environments with fleeting opportunities is to identify and to focus on strategic actions whose payoffs on average are high, independent of environmental volatility. Low levels of exploration and long‐term strategic focus are preferred strategies in these circumstances. Copyright © 2015 John Wiley & Sons, Ltd.     

Nash-equilibria in a heterogeneous oligopoly with fuzzy information

We consider a model of an oligopolistic market with heterogeneous firms and products where neither the cost nor the demand functions are common knowledge. Instead, each firm only has some vague ideas about the price strategies adopted by its competitors which is modelled by a fuzzy set. In analogy to the notion of an "equilibrium of actions and beliefs" we define and characterize a generalized Nash-equilibrium and show its existence under general conditions. Furthermore, the impact of the fuzzy information on the equilibrium outcome is analyzed by means of a comparative static analysis within a particular model framework.Received: 28 May 2002, Accepted: 25 December 2002, JEL Classification: D43, D80, L13We wish to thank Bernhard F. Arnold, the editor Murat Sertel , and two anonymous referees for helpful comments. Of course, we are responsible for all remaining errors.     

The international wealth channel: a global error-correcting analysis

This article investigates empirically whether shocks to asset prices transmit into the trade balance through consumption and investment for a group of five of the world??s most industrialized countries. We refer to this transmission channel as the international wealth channel and estimate a GVAR model including 29 countries with quarterly data over the period 1981Q1?C2006Q4. Generalized impulse response functions show that after a negative stock price shock US and UK consumption decreases, followed by an improving trade balance. This pattern is also visible for France, but not for Germany and Japan. Stock price decreases are only associated with decreasing investment and an improving trade balance in the UK. For housing, we do find that a negative shock to UK housing prices decreases domestic investment and improves the trade balance. However, this pattern is not visible in the other countries. Finally, a domestic negative real exchange rate shock only has a significantly positive impact on the US trade balance.     

Flexibility at different stages in the life cycle of projects: An empirical illustration of the “freedom to maneuver”

Many textbooks on project management present illustrations concerning the relative size of project attributes during different project phases. The derived models all have attributes in common, such as uncertainty, significance of decisions, and degree of freedom to maneuver, that are typically high in the beginning of the project and low in the end. At the same time, variables such as the accumulated cost and available information begin at low levels and end up at a high level at the end of the project. Based on empirical data from projects, this paper illustrates and quantifies one of these attributes, the freedom to maneuver, in different project phases.     

Product diversification and stability of employment and sales: first evidence from German manufacturing firms

In this study, we use a unique rich newly built data set for German manufacturing enterprises to investigate the relationship between product diversification and the stability of sales and employment. We find that contrary to portfolio theoretic considerations, more diversified firms exhibit a higher variability of sales and employment. However, the effects are negligibly small from an economics point of view.     

Debating liberalism: Walter Eucken,F. A. Hayek and the early history of the Mont Pèlerin Society

The Review of Austrian Economics - Walter Eucken is mostly known for his impact on establishing the Social Market Economy in post-war Germany. In this paper we identify how Eucken was highly...