Performance measures shall enhance the performance of companies by directing the attention of decision makers towards the achievement of organizational goals. Therefore, goal congruence is regarded in literature as a major factor in the quality of such measures. As reality is affected by many...

Not only the horse as a living creature, but also equestrian sport, has a positive influence on the general upbringing and development of young people. Although equestrian sport still exerts a strong fascination, it is becoming more difficult to inspire young people to take part in this...

This thesis aims to add knowledge that contributes to answering the question of how digital transformation technologies can contribute to increasing customer value in logistics and supply chain management (L&SCM), and how manufacturing companies can mindfully use them. The output of the thesis...

Das Thema liegt im Zentrum der gegenwärtigen wirtschaftsethischen Diskussion und hat eine nicht zu unterschätzende Bedeutung für die Weiterentwicklung und Perspektiven der Sozialen Marktwirtschaft. Es kann nur interdisziplinär behandelt werden. Daher erscheint es sinnvoll, zunächst die...

We empirically study the use of value-based management systems in listed German firms and examine implications for firms' stock market performance. Using a novel, hand-collected data set covering 1,083 firm years from 2002 to 2008, we find that value-based management systems become increasingly...

Three general implications for chain management can be derived from my results: 1. Network-level and firm-level goals must be considered simultaneously within a collective strategy. The collective strategy should address not only the alignment of interests of individual network members but also...

Social values shape policy outcomes. We examine the role of postmaterialism, a widely used concept in the social sciences, for the mix of capital and labour taxation chosen by a society. Following political scientist Inglehart, we define the degree of postmaterialism as the relative importance...

We argue that societies with a stronger tendency towards postmaterialist life goals tilt the tax structure towards personal income taxes and away from corporate taxation. We provide empirical evidence for this correlation in OECD countries. To address endogeneity issues we then use an...

The COVID-19 pandemic has fundamentally changed many aspects of lives, including business and consumer behaviour. This study investigates Gen-X, Gen-Y, and Gen-Z in their change in food purchasing behaviour during the pandemic. Further, the study examines the relationships among customer value,...