Kunden- oder Markenorientierung – Zwei Seiten einer Medaille oder alternative Routen?

Kundenorientierung bildet seit langem den Kern eines modernen Marketingverst?ndnisses. Allerdings ist fraglich, ob es nicht Alternativen zu einer Kundenorientierung gibt. Dieser Artikel pr?sentiert mit der Markenorientierung eine solche alternative strategische Orientierung und diskutiert die Unterschiede zwischen Kunden- und Markenorientierung auf einer theoretischen, kulturellen, verhaltens- und controllingorientierten Ebene.     

Trade facilitation and the extensive margin

The literature on trade facilitation has mostly focused on implications for trade volumes. However, recent theoretical contributions have emphasized that trade costs – such as transaction costs related to cross-border trade procedures – affect both the traded volumes of ‘old’ goods (the intensive margin) and the range of traded goods (the extensive margin). This article therefore tests whether trade facilitation affects the extensive margin by counting the number of 8-digit products that are exported from developing to EU countries, and using this as the dependent variable in an estimation. Moreover, it also tests whether the extensive margins in differentiated and homogeneous goods are affected in the same way by transaction costs. Estimation results suggest that if export transaction costs – proxied by the number of days needed to export a good – declined by 1%, the number of exported differentiated and homogeneous products would rise by 0.6% and 0.3%, respectively. Policy simulations further illustrate that if all countries were as efficient at the border as the most efficient country at the same level of development, the number of exported differentiated and homogeneous products would increase by 62% and 26%, respectively.     

Misperceptions,rigidity and welfare

In this paper we derive precise measures of the welfare costs of errors in the expectations in a simple two-period model of a small open economy. Over-optimistic expectations about future productivity lead to a misallocation of investment and consumption and, if future wages are rigid, to a fall in employment. The welfare costs of misallocations can, in close analogy with other distortions, be expressed as areas of familiar triangles. The costs of unemployment are, however, likely to be relatively more important when expectation errors are small.     

The business model dilemma of technology shifts

Technology shifts are lethal to many manufacturing companies. Previous research indicates that this is not purely a problem of technological innovation, but is also closely related to the inertia of business models and business model innovation. This paper inquires into the dynamics of this intersection between technology and business models. Anchored in a case study in the automotive industry, it reveals how a potential technology shift constitutes a business model dilemma for firms leading in the existing technology. The paper illustrates why technology shifts are so difficult to master and contributes to theory by suggesting that managing technology shifts does not require either technology or service innovation in order to create a viable business model, but instead a compound of both. Furthermore, the paper applies a business model perspective to illustrate the explanatory power of analyzing the challenges of technology shifts faced by incumbent firms.     

Workplace bullying as an antecedent to job insecurity and intention to leave: a 6‐month prospective study

Workplace bullying is a severe problem in contemporary working life, affecting up to 15 per cent of employees. Among the detrimental outcomes of bullying, it is even postulated as a major risk factor for exclusion from work. In support of this claim, the current study demonstrates that exposure to bullying behaviour predicts an increase in both levels of job insecurity and intention to leave over a 6‐month time lag, among a random sample of North Sea workers (n = 734). The findings suggest that bullied employees are insecure about the permanence and content of their job, and they may be at risk of turnover and exclusion from working life. It is recommended that these outcomes are taken into consideration when incidences of workplace bullying are addressed.     

Transdisciplinary Study of Sustainable Enterprise

Our research explores more holistic ways of understanding and creating sustainable enterprises. Enterprises and business school scholars are two primary actors in this research endeavor. Enterprises are moving towards sustainability but with a partial and selective understanding of global sustainability. Business school scholars generally study sustainability in their respective functional areas, such as management, accounting, finance and marketing, with some notable exceptions. We suggest that transdisciplinarity offers a unique real‐world problem‐solving framework that crosses disciplinary boundaries and the academic–practitioner divide. We explore the nature of transdisciplinarity and its application to corporate sustainability. We argue that enterprise sustainability requires trans‐functional, trans‐disciplinary, trans‐stakeholder, trans‐aesthetic and trans‐human knowledge that is possible through transdisciplinarity. We provide an example of transdisciplinary work in art and sustainable enterprise. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

The importance of education for the reallocation of labor: Evidence from Swedish linked employer–employee data 1986–2002

Using Swedish employer–employee data we study job and worker flows for different educational groups, as well as the cyclicality of such flows. Due to the long period studied, from 1986 to 2002, and the widely fluctuating business cycle during this period, we have a unique opportunity to analyze the cyclical pattern of job and worker flows. We especially look at the big downturn in the Swedish economy in the beginning of the 1990s. When workers are treated as homogenous, we find job reallocation to be countercyclical. However, when we estimate correlations for different educational groups, we find job reallocation to be countercyclical for the lowest educated, and acyclical for higher educated workers. Contrary to job flows, we find worker flows to be acyclical, with a strong procyclical pattern in hiring rates, and an acyclical pattern in separation rates. When decomposing worker flows into educational groups, the acyclical pattern is prevalent for all groups, except for the highest educated. For the highest educated, worker reallocation is strongly pro-cyclical due to both more hirings and separations during up-turns.     

De‐Essentializing the Knowledge Intensive Firm: Reflections on Sceptical Research Going against the Mainstream

This paper provides an updated summary and discussion of my 1993 JMS paper ‘Organization as rhetoric: knowledge‐intensive firms and the struggle with rhetoric’, and relate this to my own and others' later work in the area explored in the paper: knowledge‐intensive work and discourse. A key aspect of knowledge work is the ambiguity of what it stands for, what people working with ‘knowledge’ are doing, and what they accomplish. This fuels identity uncertainties, which is also addressed and reflected upon in the paper. As part of my broader reflections, I also provide a brief overview of some methodological ideas on how to do problematization: a key theme in the original piece but which is more generally a research approach that may lead to contributions that generate interest.     

Does Public Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*

In this study, we examine the effect of increased tax transparency on the tax planning behavior of European banks. In 2014, the European Union introduced public country-by-country reporting requirements to the banking industry. Treating this new requirement as an exogenous shock, we find limited evidence consistent with a decline in income shifting by the banks' financial affiliates in the post-adoption period (starting from 2015). We do not, however, find robust evidence of a significant change in the consolidated book effective tax rates among the affected banks. Our findings suggest that increased transparency from public country-by-country reporting can deter tax-motivated income shifting but that it did not appear to materially influence the banks' overall tax avoidance. Our findings have policy implications for the ongoing debate between the European Parliament, the Organisation for Economic Co-operation and Development, and accounting standard-setting bodies on whether to require multinationals to publish country-by-country reports.     

Corporate governance performance ratings with machine learning

We use machine learning with a cross-sectional research design to predict governance controversies and to develop a measure of the governance component of the environmental, social, governance (ESG) metrics. Based on comprehensive governance data from 2,517 companies over a period of 10 years and investigating nine machine-learning algorithms, we find that governance controversies can be predicted with high predictive performance. Our proposed governance rating methodology has two unique advantages compared with traditional ESG ratings: it rates companies' compliance with governance responsibilities and it has predictive validity. Our study demonstrates a solution to what is likely the greatest challenge for the finance industry today: how to assess a company's sustainability with validity and accuracy. Prior to this study, the ESG rating industry and the literature have not provided evidence that widely adopted governance ratings are valid. This study describes the only methodology for developing governance performance ratings based on companies' compliance with governance responsibilities and for which there is evidence of predictive validity.