Hinter der Finanzindustrie liegen turbulente, aufreibende Jahre. Der dramatische Vertrauensverlust in Banken, die juristische Aufarbeitung von Skandalen und die damit zusammenhängenden Strafzahlungen in Milliardenhöhe, die Flut an neuen Regulierungsvorschriften, das grundsätzliche...

Manufacturers increasingly look to digitalization to drive service growth. However, success is far from guaranteed, and many firms focus too much on technology. Adopting a discovery-oriented, theories-in-use approach, this study examines the strategic organizational shifts that underpin digital...

Objective – Recently, Indonesian companies have been facing a change in market behaviour due to the emergence of the digital era, in which a wide range of digital products have become a necessity in the lifestyle of Indonesian people. This situation calls for a strategic response by Indonesian...

The aim of this paper is to find out if digital entrepreneurs develop businesses within the opportunity discovery or creation context and how this relates to the digital level of their business model. Following an exploratory research design, seven digital start-ups were interviewed and analyzed...

Innovative business models supported by digital technologies, together with the widening connectivity and data collection, are already giving a big contribution in fostering the access to electricity and clean cooking in Sub-Saharan Africa. This paper gives an overview on the actual state of...

In this study, we investigate how digitalised business models cause tax challenges due to a deviation between the place of value creation and the place of taxation. Using 90 cases identified in the literature, we show how digital technologies change business models. Based on the cases we conduct...

The “fair” taxation of digital business models is challenging. One of the key aspects — both policy makers and the public opinion consider as most pressuring — is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address...