@book{BachemPietschmann2011,
  author    = {Bachem, Dirk and Pietschmann, Bernd P.},
  title     = {Das duale Studium : Eine M{\"o}glichkeit, sich vor dem kommenden Fach- und F{\"u}hrungskr{\"a}ftemangel wirkungsvoll zu wappnen ; Informationen f{\"u}r Unternehmen, Studieneinrichtungen und zuk{\"u}nftige Studenten},
  publisher = {VAWW, Verl. f{\"u}r Angewandte Wirtschaftswiss.},
  address   = {K{\"o}ln},
  isbn      = {978-3-942845-04-5},
  pages     = {194 S. : graph. Darst.},
  year      = {2011},
  language  = {de}
}
@book{Balzer1980,
  author    = {Balzer, Hermann},
  title     = {Finanzielle Unternehmenspolitik bei Geldentwertung. Ein dynamisches Investitions- und Finanzierungsmodell},
  publisher = {Gabler},
  address   = {Wiesbaden},
  isbn      = {3-409-37011-0},
  pages     = {232 S.: graph. Darst.},
  year      = {1980},
  language  = {de}
}
@article{Balzer1993,
  author    = {Balzer, Hermann},
  title     = {Erfahrungen aus dem Einsatz von Cash-Management-Systemen am Beispiel der Mannesmann Mobilfunk GmbH},
  series = {Bank- und Finanzmanagement : Marketing - Rechnungswesen - Finanzierung ; Reflexionen aus der Praxis ; Joachim S{\"u}chting zum 60. Geburtstag / hrsg. von Dieter Boening und Heinz J. Hockmann. Mit Beitr. von Hermann Balzer ...},
  journal   = {Bank- und Finanzmanagement : Marketing - Rechnungswesen - Finanzierung ; Reflexionen aus der Praxis ; Joachim S{\"u}chting zum 60. Geburtstag / hrsg. von Dieter Boening und Heinz J. Hockmann. Mit Beitr. von Hermann Balzer ...},
  publisher = {Gabler},
  address   = {Wiesbaden},
  isbn      = {3-409-13453-0},
  pages     = {289 -- 302},
  year      = {1993},
  language  = {de}
}
@article{Balzer1979,
  author    = {Balzer, Hermann},
  title     = {Finanz- und W{\"a}hrungsdispositionen in einer multinationalen Unternehmung},
  series = {Semesterbericht / Institut f{\"u}r Kredit- und Finanzwirtschaft ; Verein zur F{\"o}rderung des Instituts f{\"u}r Kredit- und Finanzwirtschaft e.V. in der Gesellschaft der Freunde der Ruhr-Universit{\"a}t Bochum e.V. ; Seminar f{\"u}r Angewandte Wirtschaftslehre insbesondere (1979)},
  journal   = {Semesterbericht / Institut f{\"u}r Kredit- und Finanzwirtschaft ; Verein zur F{\"o}rderung des Instituts f{\"u}r Kredit- und Finanzwirtschaft e.V. in der Gesellschaft der Freunde der Ruhr-Universit{\"a}t Bochum e.V. ; Seminar f{\"u}r Angewandte Wirtschaftslehre insbesondere (1979)},
  publisher = {Inst.},
  address   = {Bochum-Querenburg},
  pages     = {2},
  year      = {1979},
  language  = {de}
}
@article{Balzer1977,
  author    = {Balzer, Hermann},
  title     = {Probleme des Finanzmanagements in Zeiten der Inflation},
  series = {Semesterbericht / Institut f{\"u}r Kredit- und Finanzwirtschaft ; Verein zur F{\"o}rderung des Instituts f{\"u}r Kredit- und Finanzwirtschaft e.V. in der Gesellschaft der Freunde der Ruhr-Universit{\"a}t Bochum e.V. ; Seminar f{\"u}r Angewandte Wirtschaftslehre insbesondere (1977)},
  journal   = {Semesterbericht / Institut f{\"u}r Kredit- und Finanzwirtschaft ; Verein zur F{\"o}rderung des Instituts f{\"u}r Kredit- und Finanzwirtschaft e.V. in der Gesellschaft der Freunde der Ruhr-Universit{\"a}t Bochum e.V. ; Seminar f{\"u}r Angewandte Wirtschaftslehre insbesondere (1977)},
  publisher = {Inst.},
  address   = {Bochum-Querenburg},
  pages     = {8},
  year      = {1977},
  language  = {de}
}
@article{Balzer2003,
  author    = {Balzer, Hermann},
  title     = {B{\"o}rseng{\"a}nge von Konzerneinheiten - Handlungsempfehlungen des Arbeitskreises "Finanzierung" auf Basis einer empirischen Untersuchung deutscher Equity Carve-Outs und Spin-Offs (1997-2000) / unter Mitarbeit von Prof. Dr. Hermann Balzer ... / Schmalenbach-Ges},
  series = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 55 (2003), H. 8},
  journal   = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 55 (2003), H. 8},
  pages     = {515 -- 542},
  year      = {2003},
  language  = {de}
}
@article{Balzer1996,
  author    = {Balzer, Hermann},
  title     = {Wertorientierte Unternehmenssteuerung mit differenzierten Kapitalkosten / Schmalenbach-Gesellschaft / Deutsche Gesellschaft f{\"u}r Betriebswirtschaft / Arbeitskreis Finanzierung},
  series = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 48 (1996), H. 6},
  journal   = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 48 (1996), H. 6},
  pages     = {543 -- 578},
  year      = {1996},
  language  = {de}
}
@article{Balzer1996,
  author    = {Balzer, Hermann},
  title     = {Investitions-Controlling - Zum Problem der Informationsverzerrung bei Investitionsentscheidungen in dezentralisierten Unternehmen / Schmalenbach-Gesellschaft / Deutsche Gesellschaft f{\"u}r Betriebswirtschaft / Arbeitskreis Finanzierung},
  series = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 46 (1996), H. 11},
  journal   = {ZfbF : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung. 46 (1996), H. 11},
  pages     = {899},
  year      = {1996},
  language  = {de}
}
@article{Balzer1998,
  author    = {Balzer, Hermann},
  title     = {Betriebliche Altersversorgung mit Pensionsr{\"u}ckstellungen oder Pensionsfonds - Analyse unter finanzwirtschaftlichen Gesichtspunkten / Schmalenbach-Gesellschaft / Deutsche Gnsentscheidungen in desellschaft f{\"u}r Betriebswirtschaft / Arbeitskreis Finanzierung},
  series = {Der Betrieb. 51 (1998), H. 7},
  journal   = {Der Betrieb. 51 (1998), H. 7},
  number    = {7},
  pages     = {321 -- 331},
  year      = {1998},
  language  = {de}
}
@article{Balzer2007,
  author    = {Balzer, Hermann},
  title     = {[Kapitel 8] : Kosten- und Erl{\"o}srechnung},
  series = {Business-Management f{\"u}r Ingenieure : beurteilen - entscheiden - gestalten / Rolf Grap (Hrsg.). - (REFA-Fachbuchreihe Unternehmensentwicklung)},
  journal   = {Business-Management f{\"u}r Ingenieure : beurteilen - entscheiden - gestalten / Rolf Grap (Hrsg.). - (REFA-Fachbuchreihe Unternehmensentwicklung)},
  publisher = {Hanser},
  address   = {M{\"u}nchen},
  isbn      = {978-3-446-41256-9},
  pages     = {274 -- 355},
  year      = {2007},
  language  = {de}
}
@article{Balzer2014,
  author    = {Balzer, Hermann},
  title     = {Ausgestaltung und Steuerung des Netzes von Bankbeziehungen - Update nach 25 Jahren mithilfe einer explorativen Unternehmensbefragung / Arbeitskreis Finanzierung der Schmalenbach-Gesellschaft e.V. unter Mitarb. von Prof. Dr. Hermann Balzer...},
  series = {Zfbf : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  journal   = {Zfbf : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  number    = {H. 8},
  publisher = {Springer Gabler},
  address   = {Wiesbaden},
  issn      = {0341-2687},
  pages     = {694 -- 723},
  year      = {2014},
  language  = {de}
}
@article{BalzerBrakmannDippeletal.2006,
  author    = {Balzer, Hermann and Brakmann, Heinrich and Dippel, Friedrich and Dietsch, Johannes M.},
  title     = {Eine empirische Untersuchung zur Ver{\"a}ußerung von Konzernteilen an Private-Equity-Investoren. Arbeitskreis „Finanzierung" der Schmalenbach-Gesellschaft f{\"u}r Betriebswirtschaft e.V. / Balzer, Hermann, Brakmann, Heinrich ; Dippel, Friedrich ; Dietsch, Johann},
  series = {Zfbf [Elektronische Ressource] : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung = Schmalenbach business review / hrsg. im Auftr. d. Schmalenbach-Gesellschaft f{\"u}r Betriebswirtschaft e.V.. 58 (2006), H. 2},
  journal   = {Zfbf [Elektronische Ressource] : Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung = Schmalenbach business review / hrsg. im Auftr. d. Schmalenbach-Gesellschaft f{\"u}r Betriebswirtschaft e.V.. 58 (2006), H. 2},
  number    = {2},
  isbn      = {0341-2687},
  pages     = {235 -- 264},
  year      = {2006},
  language  = {de}
}
@article{BalzerBrankmannBrinkeretal.2009,
  author    = {Balzer, Hermann and Brankmann, Heinrich and Brinker, Bernd and Dehlke, Dieter},
  title     = {Kapitalstrukturpolitik und Kapitalgeberinteressen : Ergebnisse einer explorativen Befragung von Vertretern b{\"o}rsennotierter Unternehmen in Deutschland / Arbeitskreis „Finanzierung" der Schmalenbach-Gesellschaft f{\"u}r Betriebswirtschaft e.V. / Balzer, Hermann},
  series = {Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung : Zfbf. 61 (2009), H. 3},
  journal   = {Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung : Zfbf. 61 (2009), H. 3},
  publisher = {Springer Gabler},
  address   = {Wiesbaden},
  isbn      = {0341-2687},
  pages     = {323 -- 354},
  year      = {2009},
  language  = {de}
}
@article{BalzerStreit2017,
  author    = {Balzer, Hermann and Streit, Daniel},
  title     = {Das Translationsrisiko multinationaler Konzerne in Deutschland: Eine explorative Analyse von Verst{\"a}ndnis, Bedeutung und Management-Praxis mit Hilfe der Critical Incident Technique},
  series = {Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  journal   = {Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung},
  number    = {Online first},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {2366-6153},
  doi       = {10.1007/s41471-017-0029-x},
  pages     = {1 -- 40},
  year      = {2017},
  language  = {de}
}
@article{BalzerStreitHeinze2017,
  author    = {Balzer, Hermann and Streit, Daniel and Heinze, Marcel},
  title     = {Implikationen der Digitalisierung f{\"u}r den Finanzbereich der Unternehmung und das Rollenbild des CFO},
  series = {Betriebswirtschaftliche Implikationen der digitalen Transformation. ZfbF - Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung, Sonderheft 72},
  journal   = {Betriebswirtschaftliche Implikationen der digitalen Transformation. ZfbF - Schmalenbachs Zeitschrift f{\"u}r betriebswirtschaftliche Forschung, Sonderheft 72},
  number    = {72},
  editor    = {Krause, Stefan},
  publisher = {Springer},
  address   = {Berlin},
  doi       = {10.1007/978-3-658-18751-4_14},
  pages     = {267 -- 283},
  year      = {2017},
  language  = {de}
}
@techreport{BarnatArntzBerneckeretal.2024,
  type      = {Working Paper},
  author    = {Barnat, Miriam and Arntz, Kristian and Bernecker, Andreas and Fissabre, Anke and Franken, Norbert and Goldbach, Daniel and H{\"u}ning, Felix and J{\"o}rissen, J{\"o}rg and Kirsch, Ansgar and Pettrak, J{\"u}rgen and Rexforth, Matthias and Josef, Rosenkranz and Terstegge, Andreas},
  title     = {Strategische Gestaltung von Studieng{\"a}ngen f{\"u}r die Zukunft: Ein kollaborativ entwickeltes Self-Assessment},
  series = {Hochschulforum Digitalisierung - Diskussionspapier},
  journal   = {Hochschulforum Digitalisierung - Diskussionspapier},
  publisher = {Stifterverband f{\"u}r die Deutsche Wissenschaft},
  address   = {Berlin},
  issn      = {2365-7081},
  pages     = {16 Seiten},
  year      = {2024},
  abstract  = {Das Diskussionspapier beschreibt einen Prozess an der FH Aachen zur Entwicklung und Implementierung eines Self-Assessment-Tools f{\"u}r Studieng{\"a}nge. Dieser Prozess zielte darauf ab, die Relevanz der Themen Digitalisierung, Internationalisierung und Nachhaltigkeit in Studieng{\"a}ngen zu st{\"a}rken. Durch Workshops und kollaborative Entwicklung mit Studiendekan:innen entstand ein Fragebogen, der zur Reflexion und strategischen Weiterentwicklung der Studieng{\"a}nge dient.},
  language  = {de}
}
@book{Bassen2012,
  author    = {Bassen, Yasmine},
  title     = {Internationale Rechnungslegung von Nonprofit-Organisationen},
  publisher = {Eul},
  address   = {Lohmar},
  isbn      = {978-3-8441-0167-6},
  pages     = {XXVII, 246 S. : graph. Darst.},
  year      = {2012},
  language  = {de}
}
@inproceedings{BeckerBergenerBreukeretal.2011,
  author    = {Becker, J{\"o}rg and Bergener, Philipp and Breuker, Dominic and Delfmann, Patrick and Eggert, Mathias},
  title     = {An Efficient Business Process Compliance Checking Approach},
  series = {Governance and Sustainability in Information Systems. Managing the Transfer and Diffusion of IT : IFIP WG 8.6 International Working Conference, Hamburg, Germany, September 22-24, 2011. Proceedings},
  booktitle = {Governance and Sustainability in Information Systems. Managing the Transfer and Diffusion of IT : IFIP WG 8.6 International Working Conference, Hamburg, Germany, September 22-24, 2011. Proceedings},
  publisher = {Springer},
  address   = {Berlin, Heidelberg},
  doi       = {10.1007/978-3-642-24148-2_19},
  pages     = {282 -- 287},
  year      = {2011},
  language  = {en}
}
@inproceedings{BeckerBergenerDelfmannetal.2011,
  author    = {Becker, J{\"o}rg and Bergener, Philipp and Delfmann, Patrick and Eggert, Mathias and Weiss, Burkhard},
  title     = {Supporting Business Process Compliance in Financial Institutions - A Model-Driven Approach},
  series = {Proceedings of the 10th International Conference on Wirtschaftsinformatik : 16 - 18 February 2011, Zurich, Switzerland},
  booktitle = {Proceedings of the 10th International Conference on Wirtschaftsinformatik : 16 - 18 February 2011, Zurich, Switzerland},
  pages     = {355 -- 364},
  year      = {2011},
  language  = {en}
}
@article{BeckerDelfmannDietrichetal.2016,
  author    = {Becker, J{\"o}rg and Delfmann, Patrick and Dietrich, Hanns-Alexander and Steinhorst, Matthias and Eggert, Mathias},
  title     = {Business Process Compliance Checking — Applying and Evaluating a Generic Pattern Matching Approach for Conceptual Models in the Financial Sector},
  series = {Information Systems Frontiers},
  volume    = {18},
  journal   = {Information Systems Frontiers},
  number    = {2},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {1572-9419},
  doi       = {10.1007/s10796-014-9529-y},
  pages     = {359 -- 405},
  year      = {2016},
  abstract  = {Given the strong increase in regulatory requirements for business processes the management of business process compliance becomes a more and more regarded field in IS research. Several methods have been developed to support compliance checking of conceptual models. However, their focus on distinct modeling languages and mostly linear (i.e., predecessor-successor related) compliance rules may hinder widespread adoption and application in practice. Furthermore, hardly any of them has been evaluated in a real-world setting. We address this issue by applying a generic pattern matching approach for conceptual models to business process compliance checking in the financial sector. It consists of a model query language, a search algorithm and a corresponding modelling tool prototype. It is (1) applicable for all graph-based conceptual modeling languages and (2) for different kinds of compliance rules. Furthermore, based on an applicability check, we (3) evaluate the approach in a financial industry project setting against its relevance for decision support of audit and compliance management tasks.},
  language  = {en}
}
@article{BeckerDelfmannEggertetal.2012,
  author    = {Becker, J{\"o}rg and Delfmann, Patrick and Eggert, Mathias and Schwittay, Sebastian},
  title     = {Generalizability and Applicability of Model-Based Business Process Compliance-Checking Approaches — A State-of-the-Art Analysis and Research Roadmap},
  series = {Business Research : BuR},
  volume    = {5},
  journal   = {Business Research : BuR},
  number    = {2},
  publisher = {Springer},
  address   = {Heidelberg},
  issn      = {1866-8658},
  doi       = {10.1007/BF03342739},
  pages     = {221 -- 247},
  year      = {2012},
  abstract  = {With a steady increase of regulatory requirements for business processes, automation support of compliance management is a field garnering increasing attention in Information Systems research. Several approaches have been developed to support compliance checking of process models. One major challenge for such approaches is their ability to handle different modeling techniques and compliance rules in order to enable widespread adoption and application. Applying a structured literature search strategy, we reflect and discuss compliance-checking approaches in order to provide an insight into their generalizability and evaluation. The results imply that current approaches mainly focus on special modeling techniques and/or a restricted set of types of compliance rules. Most approaches abstain from real-world evaluation which raises the question of their practical applicability. Referring to the search results, we propose a roadmap for further research in model-based business process compliance checking.},
  language  = {en}
}
@inproceedings{BeckerEggertBruningetal.2013,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Bruning, Dennis and Saat, Jan},
  title     = {Applicability of Business Process Model Analysis Approaches - A Case Study in Financial Services Consulting},
  series = {Wirtschaftsinformatik Proceedings 2013},
  booktitle = {Wirtschaftsinformatik Proceedings 2013},
  pages     = {1181 -- 1195},
  year      = {2013},
  language  = {en}
}
@inproceedings{BeckerEggertFleischeretal.2012,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Fleischer, Stefan and Heddier, Marcel and Knackstedt, Ralf},
  title     = {Data Warehouse Design and Legal Visualization - The Applicability of H2 for Reporting},
  series = {Proceedings of the 23rd Australasian Conference on Information Systems 2012},
  booktitle = {Proceedings of the 23rd Australasian Conference on Information Systems 2012},
  pages     = {11 S.},
  year      = {2012},
  language  = {de}
}
@inproceedings{BeckerEggertFleischeretal.2013,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Fleischer, Stefan and Knackstedt, Ralf},
  title     = {How to Teach Regulatory Compliant Data Warehouse Engineering?},
  series = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.},
  booktitle = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.},
  pages     = {10 S.},
  year      = {2013},
  language  = {en}
}
@inproceedings{BeckerEggertHeddieretal.2012,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Heddier, Marcel and Knackstedt, Ralf},
  title     = {Merging Conceptual Modeling and Law for Legally Compliant Information Systems Design - A Framework-Based Research Agenda},
  series = {45th Hawaii International Conference on System Sciences 2012},
  booktitle = {45th Hawaii International Conference on System Sciences 2012},
  isbn      = {978-0-7695-4525-7},
  doi       = {10.1109/HICSS.2012.428},
  pages     = {5241 -- 5248},
  year      = {2012},
  language  = {en}
}
@inproceedings{BeckerEggertKnackstedt2010,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Knackstedt, Ralf},
  title     = {Der Beitrag der Referenzmodellierung zur Compliance im Reporting des Finanzsektors},
  series = {Business Intelligence Operational Structures: Towards the Design of a Reference Process Map},
  booktitle = {Business Intelligence Operational Structures: Towards the Design of a Reference Process Map},
  pages     = {11 -- 18},
  year      = {2010},
  language  = {de}
}
@inproceedings{BeckerEggertKnackstedt2010,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Knackstedt, Ralf},
  title     = {Forschungslandkarte Rechtsinformatik und Informationsrecht},
  series = {Proceedings of the Internationales Rechtsinformatik Sysmposium (IRIS), Salzburg, {\"O}sterreich, 2010},
  booktitle = {Proceedings of the Internationales Rechtsinformatik Sysmposium (IRIS), Salzburg, {\"O}sterreich, 2010},
  year      = {2010},
  language  = {de}
}
@inproceedings{BeckerEggertSaatetal.2013,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Saat, Jan and Dirding, Philipp},
  title     = {The Influence of Regulation on Data Warehouse Engineering - Investigating an IT Consulting Case in the Financial Service Industry},
  series = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.},
  booktitle = {Proceedings of the Nineteenth Americas Conference on Information Systems, Chicago, Illinois, August 15-17, 2013.},
  pages     = {1 -- 8},
  year      = {2013},
  language  = {en}
}
@inproceedings{BeckerEggertSchwittay2012,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Schwittay, Sebastian},
  title     = {How to Evaluate the Practical Relevance of Business Process Compliance Checking Approaches?},
  series = {Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012},
  booktitle = {Multikonferenz Wirtschaftsinformatik 2012 - Tagungsband der MKWI 2012},
  editor    = {Mattfeld, Dirk Christian},
  publisher = {Institut f{\"u}r Wirtschaftsinformatik},
  address   = {Braunschweig},
  url       = {http://nbn-resolving.de/urn:nbn:de:gbv:084-13011115376},
  pages     = {849 -- 862},
  year      = {2012},
  language  = {en}
}
@inproceedings{BeckerEggertWinkelmannetal.2011,
  author    = {Becker, J{\"o}rg and Eggert, Mathias and Winkelmann, Axel and Knackstedt, Ralf},
  title     = {Towards a Contingency Theory based Model of the Influence of Regulation on MIS},
  series = {Proceedings of the Seventeenth Americas Conference on Information Systems, Detroit, Michigan August 4th -7 th 2011},
  booktitle = {Proceedings of the Seventeenth Americas Conference on Information Systems, Detroit, Michigan August 4th -7 th 2011},
  year      = {2011},
  language  = {en}
}
@incollection{BeckerKnackstedtEggertetal.2012,
  author    = {Becker, J{\"o}rg and Knackstedt, Ralf and Eggert, Mathias and Fleischer, Stefan},
  title     = {Fachkonzeptionelle Modellierung von Berichtspflichten in Finanzaufsicht und Verwaltung mit dem H2-Toolset},
  series = {Auf dem Weg zu einer offenen, smarten und vernetzten Verwaltungskultur},
  booktitle = {Auf dem Weg zu einer offenen, smarten und vernetzten Verwaltungskultur},
  publisher = {Gesellschaft f{\"u}r Informatik},
  address   = {Bonn},
  isbn      = {978-3-88579-291-8},
  pages     = {83 -- 94},
  year      = {2012},
  language  = {de}
}
@article{BenzelLinzbach2010,
  author    = {Benzel, Ute and Linzbach, Meike},
  title     = {Bilanzierung und Offenlegung von Ertragsteuerrisiken - Quo vadis? Unsichere Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB},
  series = {IRZ - Zeitschrift f{\"u}r Internationale Rechnungslegung},
  journal   = {IRZ - Zeitschrift f{\"u}r Internationale Rechnungslegung},
  number    = {11},
  issn      = {1862-5533},
  pages     = {475 -- 523},
  year      = {2010},
  abstract  = {In den letzten drei bis vier Jahren unterlag der Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen im IFRS- und US-GAAP-Abschluss einem stetigen Wandel. Sowohl nach US-GAAP als auch nach IFRS nehmen die Anforderungen an die Bilanzierung und Offenlegung best{\"a}ndig zu. Schon allein dies zeigt die Bedeutung, die dem Themenbereich der Steuerrisiken beigemessen wird. Aber nicht nur im Rahmen der Berichterstattung im Jahresabschluss stehen Steuerrisiken oben auf der Agenda, auch der amerikanische Internal Revenue Service (IRS) verfolgt das Thema sehr konsequent und plant, bestimmte Unternehmen zu Angaben von Steuerrisiken im Rahmen der Steuererkl{\"a}rungen zu verpflichten. Der Aufsatz befasst sich mit den neueren Entwicklungen im Bereich der Bilanzierung und Offenlegung von unsicheren Steuerpositionen in der Rechnungslegung nach IFRS, US-GAAP und HGB und der Offenlegung von Steuerrisiken im Rahmen der Steuererkl{\"a}rung.},
  language  = {de}
}
@article{BenzelLinzbach2009,
  author    = {Benzel, Ute and Linzbach, Meike},
  title     = {Neue Vorschriften f{\"u}r die Bilanzierung von Steuerrisikor{\"u}ckstellungen : der Exposure Draft ED/2009/2 des IASB},
  series = {KoR - Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung},
  volume    = {Jg. 9},
  journal   = {KoR - Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung},
  number    = {H. 7/8},
  issn      = {1437-8981 ; 1617-8084},
  pages     = {400 -- 408},
  year      = {2009},
  language  = {de}
}
@article{BenzelLinzbach2009,
  author    = {Benzel, Ute and Linzbach, Meike},
  title     = {Auswirkungen des Forderungsverzichtes - Steuerliche Belastung und Beeinflussung der Steuerquote},
  series = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer},
  volume    = {Jg. 47},
  journal   = {Deutsches Steuerrecht : DStR ; Wochenschrift \& umfassende Datenbank f{\"u}r Steuerberater ; Steuerrecht, Wirtschaftsrecht, Betriebswirtschaft, Beruf ; Organ der Bundessteuerberaterkammer},
  number    = {H. 31},
  publisher = {Beck},
  address   = {M{\"u}nchen},
  issn      = {0012-1347 ; 0949-7676},
  pages     = {1599 -- 1602},
  year      = {2009},
  language  = {de}
}
@article{BenzelUtzerath2013,
  author    = {Benzel, Ute and Utzerath, Meike},
  title     = {Latente Steuern im Zusammenhang mit Beteiligungen an Tochterunternehmen im IFRS-Konzernabschluss},
  series = {Internationale Steuer-Rundschau : ISR ; Zeitschrift f{\"u}r internationales Steuerrecht},
  journal   = {Internationale Steuer-Rundschau : ISR ; Zeitschrift f{\"u}r internationales Steuerrecht},
  number    = {4},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  issn      = {2194-539X},
  pages     = {143 -- 148},
  year      = {2013},
  language  = {de}
}
@incollection{BergenerDelfmannEggertetal.2010,
  author    = {Bergener, Philipp and Delfmann, Patrick and Eggert, Mathias and Fritz, Fleur and Heddier, Marcel and Herring, Eva-Maria and Hofmann, Sara and Knackstedt, Ralf and Meil{\"a}nder, Dominique and Meyer, Eric and R{\"a}ckers, Michael and Seiler, Julia},
  title     = {Forschungsperspektiven im Kontext Informationstechnik und Recht},
  series = {IT-Risiken: Ursachen, Methoden, Forschungsperspektiven, Arbeitsberichte des Instituts f{\"u}r Wirtschaftsinformatik},
  booktitle = {IT-Risiken: Ursachen, Methoden, Forschungsperspektiven, Arbeitsberichte des Instituts f{\"u}r Wirtschaftsinformatik},
  number    = {128},
  editor    = {Becker, J{\"o}rg and Bergener, Philipp and Eggert, Mathias and Heddier, Marcel and Hofmann, Sara and Knackstedt, Ralf and R{\"a}ckers, Michael},
  publisher = {Institut f{\"u}r Wirtschaftsinformatik},
  address   = {M{\"u}nster},
  issn      = {1438-3985},
  pages     = {115 -- 147},
  year      = {2010},
  language  = {de}
}
@article{Bernecker2010,
  author    = {Bernecker, Andreas},
  title     = {A European Private Company: Is Europe's single legal form for SMEs close to approval?},
  series = {Research Briefing},
  journal   = {Research Briefing},
  publisher = {Deutsche Bank Research},
  address   = {Frankfurt a. M.},
  issn      = {2193-5955},
  year      = {2010},
  abstract  = {This Research Briefing, issued in July 2010, concluded that: - Small and medium-sized enterprises (SMEs) in Europe have long called for a matching legal form valid across the EU (similar to that of the European company (SE) for large firms) - The main benefits would be the availability of uniform Europe-wide company structures, significant cost reductions for businesses and further integration of the internal market - Given the differing national views regarding the concrete features of the new legal form there is currently no sign of an agreement being reached at the European level in the short term; however, it is possible that progress will be made in negotiations during the year - The key issues being discussed in depth are company formation, transnationality and employee participation rights in the new European private company (SPE).},
  language  = {en}
}
@article{Bernecker2016,
  author    = {Bernecker, Andreas},
  title     = {Divided we reform? Evidence from US welfare policies},
  series = {Journal of Public Economics},
  volume    = {142},
  journal   = {Journal of Public Economics},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0047-2727},
  doi       = {10.1016/j.jpubeco.2016.08.003},
  pages     = {24 -- 38},
  year      = {2016},
  abstract  = {Divided government is often thought of as causing legislative deadlock. I investigate the link between divided government and economic reforms using a novel data set on welfare reforms in US states between 1978 and 2010. Panel data regressions show that, under divided government, a US state is around 25\% more likely to adopt a welfare reform than under unified government. Several robustness checks confirm this counter-intuitive finding. Case study evidence suggests an explanation based on policy competition between governor, senate, and house.},
  language  = {en}
}
@article{Bernecker2014,
  author    = {Bernecker, Andreas},
  title     = {Do politicians shirk when reelection is certain? Evidence from the German parliament},
  series = {European Journal of Political Economy},
  volume    = {36},
  journal   = {European Journal of Political Economy},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0176-2680},
  doi       = {10.1016/j.ejpoleco.2014.07.001},
  pages     = {55 -- 70},
  year      = {2014},
  abstract  = {Does stiffer electoral competition reduce political shirking? For a micro-analysis of this question, I construct a new data set spanning the years 2005 to 2012 covering biographical and political information about German Members of Parliament (MPs), including their attendance rates in voting sessions. For the parliament elected in 2009, I show that indeed opposition party MPs who expect to face a close race in their district show significantly and relevantly lower absence rates in parliament beforehand. MPs of governing parties seem not to react significantly to electoral competition. These results are confirmed by an analysis of the parliament elected in 2005, by several robustness checks, and also by employing an instrumental variable strategy exploiting convenient peculiarities of the German electoral system. The study also shows how MPs elected via party lists react to different levels of electoral competition.},
  language  = {en}
}
@article{Bernecker2014,
  author    = {Bernecker, Andreas},
  title     = {Divided Government and the Adoption of Economic Reforms},
  series = {CESifo DICE Report - Journal for Institutional Comparison},
  volume    = {12},
  journal   = {CESifo DICE Report - Journal for Institutional Comparison},
  number    = {4},
  publisher = {Ifo Institute for Economic Research},
  address   = {M{\"u}nchen},
  issn      = {1612-0663},
  pages     = {47 -- 52},
  year      = {2014},
  language  = {en}
}
@book{Bernecker2014,
  author    = {Bernecker, Andreas},
  title     = {Essays in Empirical Political Economics},
  pages     = {XI, 174 S. : Ill., graph. Darst.},
  year      = {2014},
  language  = {en}
}
@article{BerneckerBoyerGathmann2021,
  author    = {Bernecker, Andreas and Boyer, Pierre C. and Gathmann, Christina},
  title     = {The Role of Electoral Incentives for Policy Innovation: Evidence from the US Welfare Reform},
  series = {American Economic Journal: Economic Policy},
  volume    = {13},
  journal   = {American Economic Journal: Economic Policy},
  number    = {2},
  publisher = {American Economic Association},
  address   = {Nashville, Tenn.},
  issn      = {1945-774X},
  doi       = {10.1257/pol.20190690},
  pages     = {26 -- 57},
  year      = {2021},
  language  = {en}
}
@techreport{BerneckerBoyerGathmann2018,
  type      = {Working Paper},
  author    = {Bernecker, Andreas and Boyer, Pierre and Gathmann, Christina},
  title     = {The Role of Electoral Incentives for Policy Innovation: Evidence from the US Welfare Reform},
  series = {CESifo Working Paper},
  journal   = {CESifo Working Paper},
  number    = {No. 6964},
  organization    = {CESifo Group Munich},
  issn      = {ISSN 2364-1428 (electronic version)},
  pages     = {60},
  year      = {2018},
  language  = {en}
}
@article{BerneckerKlierSternetal.2018,
  author    = {Bernecker, Andreas and Klier, Julia and Stern, Sebastian and Thiel, Lea},
  title     = {Sustaining high performance beyond public-sector pilot projects.},
  number    = {September 2018},
  organization    = {McKinsey\&Company},
  year      = {2018},
  language  = {en}
}
@inproceedings{BertschMeineckeWolfetal.2019,
  author    = {Bertsch, Timo and Meinecke, Matthias and Wolf, Martin and Schmunk, Karina},
  title     = {Smart-Living-Services nur gegen Daten? Process-Mining als M{\"o}glichkeit zur Steigerung der Akzeptanz!},
  series = {Angewandte Forschung in der Wirtschaftsinformatik 2019 : Tagungsband zur 32. AKWI-Jahrestagung / hrsg. von Martin R. Wolf, Thomas Barton, Frank Herrmann, Vera G. Meister, Christian M{\"u}ller, Christian Seel},
  booktitle = {Angewandte Forschung in der Wirtschaftsinformatik 2019 : Tagungsband zur 32. AKWI-Jahrestagung / hrsg. von Martin R. Wolf, Thomas Barton, Frank Herrmann, Vera G. Meister, Christian M{\"u}ller, Christian Seel},
  publisher = {mana-Buch},
  address   = {Heide},
  isbn      = {978-3-944330-62-4},
  pages     = {216 -- 226},
  year      = {2019},
  abstract  = {Seit Jahren etablieren sich Technologien in unserem Alltag, die mit Hilfe von smarten Komponenten neue Services und Vernetzungsm{\"o}glichkeiten schaffen. Dieses Paper beschreibt die Ergebnisse einer Studie, die die Akzeptanz von IoT-gest{\"u}tzten, smarten Services im privaten Umfeld untersucht. Dabei wird eine zentrale Datenverarbeitung mit automatisierter Erstellung smarter Services der dezentralen Datenverarbeitung mit manueller Serviceerstellung in sieben Kategorien gegen{\"u}bergestellt. Die Auswertung der Studie legt die Forschungsfrage nahe, ob das Nutzerverhalten im Kontext Smart Living nicht auch mit einem dezentralen L{\"o}sungsansatz, und somit unabh{\"a}ngig von großen Unternehmen, analysiert werden kann. Hierf{\"u}r wird im zweiten Teil des Papers die Anwendbarkeit von Process-Mining im Bereich Smart Living untersucht und prototypisch getestet.},
  language  = {de}
}
@article{BeverungenEggertVoigtetal.2013,
  author    = {Beverungen, Daniel and Eggert, Mathias and Voigt, Matthias and Rosemann, Michael},
  title     = {Augmenting Analytical CRM Strategies with Social BI},
  series = {International Journal of Business Intelligence Research (IJBIR)},
  volume    = {4},
  journal   = {International Journal of Business Intelligence Research (IJBIR)},
  number    = {3},
  publisher = {IGI Global},
  address   = {Hershey},
  issn      = {1947-3591},
  doi       = {10.4018/ijbir.2013070103},
  pages     = {32 -- 49},
  year      = {2013},
  language  = {en}
}
@article{Biewendt2020,
  author    = {Biewendt, Marcel},
  title     = {Sustainable development: A quantitative analysis regarding the impact of resource rents on state welfare from 2002 to 2017},
  series = {SocioEconomic Challenges},
  volume    = {4},
  journal   = {SocioEconomic Challenges},
  number    = {4},
  publisher = {ARMG Publishing},
  address   = {Sumy},
  issn      = {2520-6214},
  doi       = {10.21272/sec.4(4).119-131.2020},
  pages     = {119 -- 131},
  year      = {2020},
  abstract  = {This paper uses a quantitative analysis to examine the interdependence and impact of resource rents on socio-economic development from 2002 to 2017. Nigeria and Norway have been chosen as reference countries due to their abundance of natural resources by similar economic performance, while the ranking in the Human Development Index differs dramatically. As the Human Development Index provides insight into a country's cultural and socio-economic characteristics and development in addition to economic indicators, it allows a comparison of the two countries. The hypothesis presented and discussed in this paper was researched before. A qualitative research approach was used in the author's master's thesis "The Human Development Index (HDI) as a Reflection of Resource Abundance (using Nigeria and Norway as a case study)" in 2018. The management of scarce resources is an important aspect in the development of modern countries and those on the threshold of becoming industrialised nations. The effects of a mistaken resource management are not only of a purely economic nature but also of a social and socio-economic nature. In order to present a partial aspect of these dependencies and influences this paper uses a quantitative analysis to examine the interdependence and impact of resource rents on socio-economic development from 2002 to 2017. Nigeria and Norway have been chosen as reference countries due to their abundance of natural resources by similar economic performance, while the ranking in the Human Development Index differs significantly. As the Human Development Index provides insight into a country's cultural and socio-economic characteristics and development in addition to economic indicators, it allows a comparison of the two countries. This paper found out in a holistic perspective that (not or poorly managed) resource wealth in itself has a negative impact on socio-economic development and significantly reduces the productivity of the citizens of a state. This is expressed in particular for the years 2002 till 2017 in a negative correlation of GDP per capita and HDI value with the share respectively the size of resources in the GDP of a country.},
  language  = {en}
}
@article{BiewendtBlaschkeBoehnert2021,
  author    = {Biewendt, Marcel and Blaschke, Florian and B{\"o}hnert, Arno},
  title     = {A review of contemporary challenges in business culture},
  series = {International Journal of Applied Research in Business and Management},
  volume    = {2},
  journal   = {International Journal of Applied Research in Business and Management},
  number    = {1},
  publisher = {Wohllebe \& Ross Publishing},
  address   = {Hamburg},
  issn      = {2700-8983},
  doi       = {10.51137/ijarbm.2021.2.1.1},
  pages     = {1 -- 12},
  year      = {2021},
  abstract  = {The following article deals with the basic principles of intercultural management and possible improvements in terms of cultural, ethnic and gender diversification. The results are exemplarily applied to a bank located in Germany. The aim of this paper is to find out to what extent intercultural management could improve the productivity of Relatos-Bank in dealing with foreign employees or employees with a different cultural background. To achieve this goal, the authors con-duct a literature research. The main sources of information are books, journal articles and internet sources. It becomes clear that especially the different perceptions of different generations have a potential for conflict, which can be counteracted by applying presented scientific models. Equalizing the salaries of female and male employees and equalizing the rights and distribution of power could also be the key to becoming an open-minded, dynamic and fair organization that is pre-pared for the rapidly changing environment in which it operates.},
  language  = {en}
}
@article{BiewendtBlaschkeBoehnert2021,
  author    = {Biewendt, Marcel and Blaschke, Florian and B{\"o}hnert, Arno},
  title     = {Motivational factors in organisational change},
  series = {SocioEconomic Challenges},
  volume    = {5},
  journal   = {SocioEconomic Challenges},
  number    = {3},
  publisher = {ARMG},
  address   = {Sumy},
  issn      = {2520-6214},
  doi       = {10.21272/sec.5(3).15-27.2021},
  pages     = {15 -- 27},
  year      = {2021},
  abstract  = {The presented paper gives an overview of the most important and most common theories and concepts from the economic field of organisational change and is also enriched with quantitative publication data, which underlines the relevance of the topic. In particular, the topic presented is interwoven in an interdisciplinary way with economic psychological models, which are underpinned within the models with content from leading scholars in the field. The pace of change in companies is accelerating, as is technological change in our society. Adaptations of the corporate structure, but also of management techniques and tasks, are therefore indispensable. This includes not only the right approaches to employee motivation, but also the correct use of intrinsic and extrinsic motivational factors. Based on the hypothesis put forward by the scientist and researcher Rollinson in his book "Organisational behaviour and analysis" that managers believe motivational resources are available at all times, socio-economic and economic psychological theories are contrasted here in order to critically examine this statement. In addition, a fictitious company was created as a model for this work in order to illustrate the effects of motivational deficits in practice. In this context, the theories presented are applied to concrete problems within the model and conclusions are drawn about their influence and applicability. This led to the conclusion that motivation is a very individual challenge for each employee, which requires adapted and personalised approaches. On the other hand, the recommendations for action for supervisors in the case of motivation deficits also cannot be answered in a blanket manner, but can only be solved with the help of professional, expert-supported processing due to the economic-psychological realities of motivation. Identifying, analysing and remedying individual employee motivation deficits is, according to the authors, a problem and a challenge of great importance, especially in the context of rapidly changing ecosystems in modern companies, as motivation also influences other factors such as individual productivity. The authors therefore conclude that good motivation through the individual and customised promotion and further training of employees is an important point for achieving important corporate goals in order to remain competitive on the one hand and to create a productive and pleasant working environment on the other.},
  language  = {en}
}
@article{BiewendtBlaschkeBoehnert2020,
  author    = {Biewendt, Marcel and Blaschke, Florian and B{\"o}hnert, Arno},
  title     = {An evaluation of corporate sustainability in context of the Jevons paradox},
  series = {SocioEconomic Challenges},
  volume    = {4},
  journal   = {SocioEconomic Challenges},
  number    = {3},
  publisher = {ARMG Publishing},
  address   = {Sumy},
  issn      = {2520-6214},
  doi       = {10.21272/sec.4(3).46-65.2020},
  pages     = {46 -- 65},
  year      = {2020},
  abstract  = {The successful implementation and continuous development of sustainable corporate-level solutions is a challenge. These are endeavours in which social, environmental, and financial aspects must be weighed against each other. They can prove difficult to handle and, in some cases, almost unrealistic. Concepts such as green controlling, IT, and manufacturing look promising and are constantly evolving. This paper aims to achieve a better understanding of the field of corporate sustainability (CS). It will evaluate the hypothesis by which Corporate Sustainability thrives, via being efficient, increasing the performance, and raising the value of the input of the enterprises to the resources used. In fact, Corporate Sustainability on the surface could seem to contradict the idea, which supports the understanding that it encourages the reduction of the heavy reliance on the use of natural resources, the overall environmental impact, and above all, their protection. To understand how the contradictory notion of CS came about, in this part of the paper, the emphasis is placed on providing useful insight to this regard. The first part of this paper summarizes various definitions, organizational theories, and measures used for CS and its derivatives like green controlling, IT, and manufacturing. Second, a case study is given that combines the aforementioned sustainability models. In addition to evaluating the hypothesis, the overarching objective of this paper is to demonstrate the use of green controlling, IT, and manufacturing in the corporate sector. Furthermore, this paper outlines the current challenges and possible directions for CS in the future.},
  language  = {en}
}