Diese Schrift gibt einen Überblick über die Evolution und die Entwicklungen im Bereich des betrieblichen Rechnungswesens und deckt eine zeitliche Spanne von etwa 5.500 Jahren ab. Begonnen wird bei den Wirtschaftstexten der Sumerer, und im Folgenden werden die Epochen Antike, Feudalismus und...

The purpose of this special issue is to assemble high quality papers that deepen and boost understanding the role of open innovation and knowledge on business ecosystems development. This special issue includes ten papers specific related to the special issue topic: Open Innovation and Knowledge...

We are living on a finite planet. Humankind is overstepping planetary boundaries, however. In 2021, worldwide consumption has exceeded the yearly bio-capacity of the Earth (what we call the overshoot day) on the 29th of July. For industrialised countries, the situation is far worse: In 2022,...

The paper develops a negotiation model for flexicurity-relevant collective bargaining. Flexicurity is a European labour market policy which should compensate the ongoing flexibilization of employment relations by advances in employment security and social security. Flexibility is promoted by...

Die internationale Beachtung der Forschungsergebnisse in der Wirtschaftsinformatik hat in den letzten Jahren an Bedeutung gewonnen. Dabei wird dem kritischen Diskurs ein wachsender Stellenwert eingeräumt. Hier gilt es, den wissenschaftlichen Nachwuchs in der Konzeption und Durchführung der...

We analyse the benefits and limitations of the integration of sourcing decisions into the operational route compilation task of a road-haulage company. A trucking company has to supply several customer sides. The demanded quantities are given. The trucking company has to decide which truck...

An integrated assessment (IA) model combines knowledge from very different disciplines in view of a practical problem. Most models developed so far are rather monolithic in the sense that it is difficult to combine components from different models for purposes of new assessments. We propose to...

The EU Water Framework Directive (WFD) calls for cost-effective measures to achieve a good status in all European ground, surface and coastal waters. Besides eutrophication, the degradation of hydro-morphology is the main reason for failing the WFD's objectives in Germany. In this paper , we...

Sales force management decisions belong to the major issues considered in marketing research. Among others, the alignment of sales territories has been one of the main field of work for years. Recent results have reported a strong impact of the alignment of sales territories on profit, and,...

The paper presents a concept and the outline of the implementation of a hybrid approach to modelling and solving constrained problems. Two environments of mathematical programming (in particular, integer programming) and declarative programming (in particular, constraint logic programming) were...