„Ausschließlich zahlenorientiert, ausschließlich an Erträgen orientiert“. Vermarktlichung als Organisationsprinzip und Anerkennungsproblem

The paper discusses the marketization of organizations and focuses on its consequences for organization members. It broadens the current debate of the issue by adding the dimension of social recognition. Indeed, the pursuit of recognition mobilises highly qualified knowledge workers’ comprehensive commitment in specific ways. Based on a case study the paper shows how the interviewed managers pursue recognition in ambiguous ways, and that this pursuit leads them into a dual trap of both admiration and appreciation. Only as a result of the pursuit of recognition failing on both sides, a person’s pride in their craft is replaced by a hollow ethos of duty. In this perspective the “marketization of subjectivity” is not merely a mirror image of structural constraints, nor an outcome of semantics that conceptualizes the market sphere as an “anethic institution” (Weber).     

Economics, sociobiology and behavioral psychology on preferences

Economists have become increasingly interested in hypotheses from sociobiology as a source of inspiration for filling gaps in the economic model of behavior. To avoid borrowing eclectically and arbitrarily from neighboring disciplines, this paper attempts to outline in a systematic way the similarities and differences between the approaches taken in economics and sociobiology. In doing so, special attention is given to an empirical theory of preferences that is lacking in economics. Here, inspiration from sociobiology would seem to be particularly useful. The considerations in the paper suggest that sociobiological arguments may indeed be helpful, albeit at a very elementary level only. A more comprehensive theory cannot ignore the influences of innate learning mechanisms in higher living beings. An elaborated theory of preferences in economics will have to acknowledge and incorporate insights from behavioral psychology.     

GM Foods and the Misperception of Risk Perception

Public opposition to genetically modified (GM) food and crops is widely interpreted as the result of the public's misperception of the risks. With scientific assessment pointing to no unique risks from GM crops and foods, a strategy of accurate risk communication from trusted sources has been advocated. This is based on the assumption that the benefits of GM crops and foods are self-evident. Informed by the interpretation of some qualitative interviews with lay people, we use data from the Eurobarometer survey on biotechnology to explore the hypothesis that it is not so much the perception of risks as the absence of benefits that is the basis of the widespread rejection of GM foods and crops by the European public. Some respondents perceive both risks and benefits, and may be trading off these attributes along the lines of a rational choice model. However, for others, one attribute-benefit-appears to dominate their judgments: the lexicographic heuristic. For these respondents, their perception of risk is of limited importance in the formation of attitudes toward GM food and crops. The implication is that the absence of perceived benefits from GM foods and crops calls into question the relevance of risk communication strategies for bringing about change in public opinion.     

Watching online videos interactively: the impact of media capabilities in Chinese Danmaku video sites

In China, the implementation of a Danmaku social media system to sustain and raise user interest in online video sites is an increasingly widespread phenomenon. Danmaku technology is used to display users’ messages in written text on the online video stream. Little is known about the effects of this form of interactive enhancement. The aim of this empirical study is to evaluate the evolving media capabilities of the Danmaku system and their effects on users’ perceptions of interactivity and their intentions to continue using Danmaku. We draw on media synchronicity theory and apply it to a stimulus-organism-response model. Using this framework, we hypothesize that the media capabilities of the Danmaku system, namely its transmission velocity, parallelism, symbol sets, rehearsability, and reprocessability, elicit increased interactivity, which influences users’ instantaneous intentions to share and to continue the use of the Danmaku system. The results showed that both users’ instantaneous intention to share and their intention to continue to use were significantly affected by the perceived interactivity. Unlike the results of previous studies, our findings showed that all five media capabilities positively affected the users’ perceptions of interactivity. The potential theoretical and practical implications of our findings are discussed.     

Strategic Shared Leadership and Organizational Dynamic Capabilities

We propose that the purposeful sharing of strategic decisions and the process of making and taking those between the dominant coalition of an organization (Strategic Shared Leadership or SSL thereafter), initiated and supported by a focal strategic leader or small team, engenders Organizational Dynamic Capabilities (ODCs) though the transfer of individually-residing DCs within the SSL team, the transformation -co-creation of novel ones and their embeddedness-institutionalization within the organization. It also enhances organizational cognition which mediates the relationship by enriching co-created ODCs and their capacity to deliver reliably change through sensing, seizing and reconfiguring. Accordingly, SSL serves as a co-creator and key predictor of the emergence of ODCs. This helps address the challenges of DCs to marry stability with change, be predictable and to be capable of predicting.     

Wird die Relevanz von Ertragsteuern für die Unternehmensrechnung nach rechtlichen oder ökonomischen Kriterien beurteilt?

Textbooks in the areas of Management Accounting, Finance and Valuation treat taxes very differently. Finance and Valuation increasingly consider tax effects. Management Accounting considers taxes only if they meet certain legal “cost” criteria. These criteria follow tax law rules, but not economic rules and primarily consider tax effects of the local business tax only. This view is also reflected in recent cost accounting regulations. We present evidence from a survey of managers and chambers of commerce, according to which practitioners’ views of whether the local business tax is a cost are heterogeneous. The majority of managers do not consider the local business tax as a cost and do not pass it on to customers. The chambers of commerce however still consider the local business tax as a cost.