In this work we redefine governance in a way that goes beyond the traditional separation between power and control in a multi-stakeholders model setting. Governance is defined as a sustainable/ecological process of power sharing and legitimacy acquisition both within and outside the company. Our...

The above study examines the relation between business ethics and corporate reputation and introduces the well-known and widely used methods and methodologies to asses corporate reputation, in order to put into light the contribution of business ethics. The main hypothesis is that an ethical...

Mit der aktuellen fünften Version (COBIT 5) wurden grundlegende Erweiterungen und Änderungen des COBIT-Frameworks vorgenommen. Inwieweit sich dies auf das IT-Compliance-Verständnis und das Management von IT-Compliance ausgewirkt hat, wird in diesem Arbeitspapier untersucht. Hierzu werden die...

Die Kompetenzverteilung in Genossenschaften zwischen Mitgliedern und Genossenschaftsbetrieb führt zu einer Organisationsform zwischen Hierarchie und Wettbewerb. Sowohl Mitglieder als auch das Management erhalten Teile der Entscheidungsbefugnis. In dieser Arbeit wird gezeigt, dass die...

Decades of research in education, psychology, sociology, and health care have established that investments in human, social, and natural capital can be measured in metrics as objective as measures of time, commodities, or manufactured products. When universally uniform and accessible forms of...

High Performance Work Systems are generally considered to have a positive impact on workers' well-being. But is this actually the case? This article will discuss this question from the point of view of "End of Fun", a controversial and widely-discussed book by Judith Mair (2003), claiming that...

Most papers on transfer pricing deal either with technical aspects of the topic or strategy. Research on ethical aspects of transfer pricing is almost totally absent from the business literature and is scantly covered in the ethics literature. The purpose of this paper is to fill that gap....

This article points at insights from the subfields of international business and strategic management that are relevant for sustainability transitions research. Specifically, building on the emergent ‘mainstream' literature on ‘generic' digital platforms, we explain how a range of digital...

This article examines institutional linkages between corporate governance and labour management in Germany. German corporate governance was characterised by the importance of banks, ownership concentration, long-term investment, and stable corporate networks. This system displayed important...

The article discusses the nature of corporate personhood and the propriety of using certain types of evidence to prove corporate misconduct. Under Federal Rule of Evidence 404, the character evidence rule, evidence of a person's bad character generally is not admissible to prove that a person...