The KLU faculty, post-docs, and PhD candidates regularly publish the results of their research in scientific journals. You will find a complete overview of all KLU publications below (e.g. articles in peer-reviewed journals, professional journals, books, working papers, and conference proceedings). Search for relevant terms and keywords, or filter the list by name, year of publication or type of publication. The references include DOIs and abstracts where available, and you can download them to your own reference database or platform. We regularly update the database with new publications.

Journal Articles (Peer-Reviewed)

Copy reference link   DOI: 10.1007/s00187-016-0239-0

Abstract: The accounting literature voices increased concerns about sustainability issues. Environmental performance as one dimension of sustainability includes among others the management and control of energy. Energy is a key production factor to which the stakeholders of a firm pay increased attention. Since energy has a significant influence on the economic costs and the environmental footprint of firms, management accounting is under growing pressure to better monitor and control energy costs. As a consequence, management accounting needs to develop energy management systems which control energy consumption and aim to reduce energy costs which in turn diminish a firm’s environmental impact and thus improve corporate reputation. One of the most important elements for energy management systems is an effective and cost-efficient measure of the energy consumption. However, firms and their management accounting departments, respectively, are still struggling to develop any cost-efficient approach for measuring energy consumption. That is why we suggest a statistical approach to easily and cost-efficiently measure energy utilization which in turn provides information input to improve environmental management accounting (e.g., cost allocations). We demonstrate our approach for a firm from an energy-intensive industry. The approach allows to distinguish more efficient from less efficient production units. We derive implications from this measurement approach for environmental management accounting and environmental management control systems.

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Copy reference link   DOI: 10.1007/s11573-017-0859-3

Abstract: Firms regularly terminate sponsorships, even without publicly known misconduct by the sponsee such as athlete doping. Consumer reactions to these sponsorship terminations by firms have not been studied despite being a regular occurrence. Using a set of experimental studies, this paper analyzes consumer reactions to these sponsorship terminations (i.e., early and non-renewal) that were not caused by a sponsee’s misconduct, the underlying process that causes the reactions, and the role of several moderating factors (trust, power balance, and locus of control). Our findings reveal that sponsorship terminations have a negative effect on sponsors’ brand images‐-particularly early terminations that occur before the end of a contract‐-because consumers perceive these sponsorship terminations as unfair. The results also suggest that a termination is particularly harmful for the sponsor’s perceived fairness if the sponsor is powerful and if the termination decision is under the sponsor’s control. Further, the termination effect is particularly strong for firms that consumers trust.

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Copy reference link   DOI: 10.1007/s10551-015-2784-0

Abstract: To advance current knowledge on ethical decision-making in organizations, we integrate two perspectives that have thus far developed independently: the organizational identification perspective and the ethical climate perspective. We illustrate the interaction between these perspectives in two studies (Study 1, N = 144, US sample; and Study 2, N = 356, UK sample), in which we presented participants with moral business dilemmas. Specifically, we found that organizational identification increased moral decision-making only when the organization’s climate was perceived to be ethical. In addition, we disentangle this effect in Study 2 from participants’ moral identity. We argue that the interactive influence of organizational identification and ethical climate, rather than the independent influence of either of these perspectives, is crucial for understanding moral decision-making in organizations.

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Copy reference link   DOI: 10.1111/pops.12311

Abstract: The present study investigates the consequences of respectful versus disrespectful communication in political debates on voters’ social judgments and voting decisions. Reconciling previously mixed results, we argue that the consequences of disrespect vary with the judgment dimension (communion vs. agency) and voters’ moral identity. An initial study (N = 197) finds that a political candidate's disrespect towards his or her opponent affects voting decision through voting intention. A second study (N = 327) shows that disrespect influences voting intention through communion but not through agency ratings. Qualifying the previous finding, a third study (N = 329) shows that both communion and agency judgments act as mediators, but in different ways depending on the level of moral identity. Overall, communion judgments played a more prominent part in explaining the consequences of disrespectful communication. Our findings thus present a nuanced picture of respect and disrespect in political communication and shed light on their ramifications.

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Copy reference link   DOI: 10.1093/rof/rfw011

Abstract: Return-chasing investors almost exclusively consider top-performing funds for their investment decisions. When drawing conclusions about the managerial skill of these top performers, they tend to neglect fund volatility and the cross-sectional information contained in the number of funds and the distribution of skill. In multiple surveys of sophisticated retail investors, we show that they do not fully understand the role of chance in experimental samples of fund populations. Respondents evaluate each fund in isolation and do not sufficiently account for fund volatility. They confuse risk taking with manager skill and are thus likely to over-allocate capital to lucky past winners.

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Copy reference link   DOI: 10.5964/jspp.v5i1.633

Abstract: In public debates, political candidates often attack their opponents disrespectfully. Research revealed mixed effects of such behavior on voters’ candidate judgments. In order to understand these results, we argue that it is necessary to consider onlookers’ general attitude towards disrespect in politics. Across an experimental design (N = 229) and a field study (N = 199), we found that voters who consider disrespect a “necessary evil” in the political arena judged disrespectful politicians as more communal and more agentic. Furthermore, they displayed a higher intention to vote as well as actually voted more in favor of disrespectful candidates compared to voters who disapproved of disrespect in politics. The results show that the success of a disrespectful communication strategy substantively depends on the audience.

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Abstract: Marketing and finance executives follow different objectives and focus on different stakeholder groups. Marketers want to create sales impact. Finance executives are concerned about the financial health of the firm. As a result, both worlds tend to be rather disconnected in their daily business. We argue that this does not reflect the dynamics of the firm where important marketing and financial metrics in fact interact. As long as marketing and finance officers do not fully appreciate the interplay of their key metrics, their decisions are likely to be suboptimal.This article proposes a simultaneous equation model that reflects the interaction of marketing and finance-domain variables in the value creation process. We focus on brand-building activities and the attraction of capital as major tasks of marketing and finance officers. Our model shows how advertising and other investments increase customer-based brand equity (CBBE) that in turn impacts financial leverage and credit spread and ultimately elevates the level of financial resources.Based on a broad sample of 155 firms covering various B2C industries, we test for the empirical relevance of our model. We also assess the practical significance of our results by transforming them into elasticities. Our results suggest that marketing and finance executives need to consider the dynamic interaction of their decision and performance variables to fully evaluate the effects of their decisions on the firm's financial health.

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Copy reference link   DOI: 10.1016/j.leaqua.2017.01.001

Abstract: Charismatic leaders have consistently been shown to affect followers’ performance, motivation, and satisfaction. Yet, what precisely constitutes charisma still remains somewhat enigmatic. So far, research has mainly focused on leader traits, leader behaviors, or the leader follower- relationship, and the subsequent consequences of each on followers’ self-concepts. All of these approaches share the notion that leader charisma depends on an explicit interaction between leader and follower. With the present review paper, we extend extant theorizing by arguing that charisma is additionally informed by embodied signals that flow directly from either the leader or the immediate environment. We introduce the embodiment perspective on human perception and describe its utility for theoretically understanding the charismatic effect. Correspondingly, we review studies that show which concrete embodied cues can support the charismatic effect. Finally, we discuss the variety of new theoretical and practical implications that arise from this research and how they can complement existing approaches to charismatic leadership.

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Copy reference link   DOI: 10.1027/1866-5888/a000181

Abstract: Many organizations use Pay-for-Performance (PfP) programs in order to fuel employee motivation and performance. In the present article, we argue that PfP may also increase employees’ interpersonal deviance (i.e., active harming behavior towards co- workers) because it might induce social comparison and competition. In order to uncover the underlying process, we further argue that this effect should be particularly pronounced for employees who are high in individual competitiveness, i.e., employees who have a strong desire for interpersonal comparison and aspire to be better than others. A cross-sectional field study (N=250) and two experiments (N=92; N=192) provide support for our interaction hypothesis. We discuss the theoretical implications regarding PfP and competitiveness, and offer suggestions concerning the practical implementation of PfP.

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Copy reference link   DOI: doi:http://doi.org/10.1016/j.jretconser.2016.12.008

Abstract: Abstract Managers believe that in-store music has positive effects on customers’ responses; consequently, it is widely used in different service settings such as supermarkets and coffee shops. However, prior research shows inconclusive results about the effects of in-store music – namely positive, non-significant and even negative effects. To shed more light on the actual effects of in-store music, the authors provide a systematic literature review of journal articles to explore such effects in six frequently studied service settings: supermarkets, retail, restaurants, bars, cafeterias and banks. The present literature review has three objectives. First, the authors develop a conceptual framework to provide structure and guidance to the research stream about in-store music in service settings. Second, the authors take a closer look at the existence of in-store music (i.e., whether the presence of in-store music helps, has no effect, or ‘hurts’) as well as on the design of in-store music for each service setting separately (i.e., how in-store music has to be designed to have beneficial effects). Third, after elaborating the status quo (what do we know?), this review identifies areas for future research (what do we need to know?).

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Copy reference link   DOI: 10.1038/s41598-017-03626-8

Abstract: Metacognitive Training for Depression (D-MCT), a low-threshold group intervention, has been shown to improve depressive symptoms. It aims at the reduction of depression by changing dysfunctional cognitive as well as metacognitive beliefs. The purpose of the present study was to investigate whether the mechanisms of change in D-MCT are cognitive (and thus primarily concern the content of cognition) or metacognitive in nature. Eighty-four outpatients with depression were included in a randomized controlled trial comparing D-MCT to an active control intervention. Level of depression, dysfunctional cognitive beliefs (DAS), and metacognitive beliefs (MCQ subscales: Positive Beliefs, Negative Beliefs, Need for Control) were assessed before (t0) and after treatment (t1). Severity of depression was also assessed 6 months later (t2). Linear regression analyses were used to determine whether change in depression from t0 to t2 was mediated by change in cognitive vs. metacognitive beliefs from t0 to t1. D-MCT’s effect on change in depression was mediated by a decrease in dysfunctional metacognitive beliefs, particularly ‘need for control’. Our findings underline that one of the key mechanisms of improvement in D-MCT is the change in metacognitive beliefs. The current study provides further support for the importance of metacognition in the treatment of depression.

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Copy reference link   DOI: doi:10.1287/mnsc.2015.2393

Abstract: Innovation has traditionally been seen as the province of producers. However, theoretical and empirical research now shows that individual users—consumers—are also a major and increasingly important source of new product and service designs. In this paper, we build a microeconomic model of a market that incorporates demand-side innovation and competition. We explain the conditions under which firms find it beneficial to invest in supporting and harvesting users’ innovations, and we show that social welfare rises when firms utilize this source of innovation. Our modeling also indicates reasons for policy interventions with respect to a mixed user and producer innovation economy. From the social welfare perspective, as the share of innovating users in a market increases, profit-maximizing firms tend to switch “too late” from a focus on internal research and development to a strategy of also supporting and harvesting user innovations. Underlying this inefficiency are externalities that the producer cannot capture. Overall, our results explain when and how the proliferation of innovating users leads to a superior division of innovative labor involving complementary investments by users and producers, both benefitting producers and increasing social welfare.

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Copy reference link   DOI: 10.1509/jm.16.0057

Abstract: Geographic proximity has become increasingly relevant due to the growing number of marketing services that use consumers’ geographic locations, thus increasing the importance of gaining insights from this information. In five studies (both field and experimental), the authors analyze the effect of geographic proximity on social influence and demonstrate that not only social proximity but also perceived homophily can trigger social influence. They find that this effect holds under alternative representations of geographic distance and is confirmed for a range of different services and even for physical goods. Furthermore, the authors show that geographic proximity has a relative effect because the social influence of a closer sender is stronger than that of a more distant sender, regardless of the absolute distances. They present managerially relevant conditions under which the influence of geographic proximity not only is comparable to other types of information such as age or gender but also provides sufficient informational value for customers to offset differences among alternatives (e.g., due to higher prices) in trade-off decisions.

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Copy reference link   DOI: 10.1108/IJPDLM-02-2017-0097

Abstract: Purpose In a previous paper (McKinnon, 2013), the author questioned the principle and practice of journal ranking and discussed its effects on logistics research. Since then several important developments have occurred prompting a fresh review of the issues. The paper summarises the results of this review with the aim of stimulating further discussion on the subject. Design/methodology/approach New literature on the journal ranking debate has been reviewed. The validity of the journal ranking as a proxy measure of paper quality is explored using data from the UK Research Excellence Framework (REF) assessment. Changes to the ranking of ten logistics/supply chain management (SCM) journals in four listings are analysed, and possible reasons for the relatively low status of the journals are examined. Findings The influence of journal rankings on the academic research process is strengthening while the debate about their legitimacy has intensified. UK REF data cast doubt on the reliability of the journal ranking as an indicator of a paper’s merit. Logistics/SCM journals continue to occupy mid-to-lower tier positions in most listings, though there has been some improvement in their standing. Research limitations/implications The paper aims to alert those managing and undertaking logistics research to the dangers of overreliance on journal rankings in the measurement of research quality and productivity. Practical implications The paper may help logistics/SCM scholars to defend the position of their discipline and resist journal-ranking-induced pressures to marginalise it and devalue its outputs. Social implications In this paper, academic recruitment, promotion and motivation are considered. Originality/value The paper sheds new light on the relationship between journal ranking and individual paper quality, on recent changes in the rating of logistics/SCM journals and on the wider debate about the use of bibliometrics in assessing research quality.

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Copy reference link   DOI: 10.1016/j.cstp.2017.03.006

Abstract: Ports compete not only on the sea-side (e.g. through terminal investments, increase in terminal efficiency, maritime service connectivity) but also on the land-side (e.g. through logistics chain, advanced IT services, door-to-door connectivity). On this issue, several studies (e.g. Meersman et al., 2009; Tongzon, 2009) recently pointed out the increasing importance of the connectivity – at both quality and quantity level – between the port and its own hinterland in order to be competitive in the modern maritime service structure.The analysis concentrates on the study of the port hinterland contestability and on the definition of the catchment area focusing on a case study (i.e. the Adriatic ports aiming at attracting the Southern German freight flows) in order to better understand which elements affect the possibility to expand the current ports’ hinterland.The empirical research is based on public statistics (e.g. Eurostat, Amadeus database) and on data directly collected from the operators currently serving Southern German firms with the main commercial ports and with the potential port actors that may be interested in an enlargement of the port catchment area in the studied region (e.g. South European ports). Apart from the trade pattern analysis – based on the general statistics – and the logistics structure analysis – based on the information collected by transport and logistics operators –, a direct survey has been conducted on a sample of manufacturing companies located in Southern Germany and Western Austria in order to understand what actions should be taken in order to promote the use of Adriatic ports and then reshape the boundaries of the catchment areas of these ports. Statistical tools and a bottom-up approach have been developed in order to evaluate the results. Main findings are then related to potential strategies that may fill in the competitive gap between Northern and Southern European ports when they compete to serve the same hinterland. The original contribution of the research is an insight on the relative importance of the infrastructure endowment, the generalized transport cost and also of some non-monetary conditions – as cultural and behavioural aspects – that have an influence in determining the effective boundaries of ports’ hinterland.

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Copy reference link   DOI: doi.org/10.1016/j.jbusres.2016.05.005

Abstract: Recent acquisitions involving Tumblr and Instagram have demonstrated that the takeover of an unlisted start-up company can offer enormous financial benefits to its (former) stakeholders. Considering the multimillion-dollar amounts paid for start-ups with no existing and highly uncertain future revenues, we investigate the process and outcome of negotiation dynamics in the context of takeovers. In a series of experiments, we show that even with a low level of uncertainty about a start-up's value and its financial resources, start-ups can influence bidders' behavior and consequently the start-ups' valuation. The results indicate that incumbents' bidding behavior is driven by the perceived threat level with respect to the start-up's business activities as well as by the uncertainty with respect to other incumbents' bidding behavior—drivers that are subject to activities by the start-ups' management. Interestingly, the effect even exists if incumbents clearly know that initiating a bidding process will very likely lead to losses.

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Copy reference link   DOI: 10.1080/00207543.2016.1157273

Abstract: This study analyses inventory reductions as a means of short-term financing of firms under financial distress. We use quarterly panel data of U.S. manufacturing firms for the period from 1995 to 2007. We identify a sample of 198 distressed firms for which we analyse changes in relative inventory. Approximately 70% of distressed firms reduce their inventories until the end of their individual distress periods. This decrease corresponds to a mean reduction of 18.7 inventory days or 9.4%. Additional regression analyses show that differences in inventory adjustments depend on pre-distress inventory performance, firm size, and turnaround strategy. We also compile a sample of 142 firms that defaulted to analyse inventory actions of unsuccessful turnarounds. Our findings indicate that defaulting firms also reduce their inventories but that the reductions are lower than those of firms that resolve their financial distress. We conclude that distressed firms use short-term inventory adjustments to free up cash and to achieve long-term efficiency gains from inventory optimisation. Our findings suggest that inventory optimisation is an essential part of a complete and successful turnaround strategy and financially distressed firms should always consider this action as a means to prevent bankruptcy.

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Copy reference link   DOI: doi:10.1108/IJLM-07-2015-0119

Abstract: Purpose Although well established in North America and Europe, the study of supply chain management (SCM) is still at a relatively early stage in its development in China. The transformation and rapid growth of the Chinese economy has, nevertheless, created major supply chain challenges for the country making SCM a very fertile area of business research. In Western countries, research on SCM is now mature and underpinned by a solid body of theory. The purpose of this paper is to examine the extent to which research on SCM in China has also developed a theoretical basis. Design/methodology/approach The research involved a systematic review of 150 papers published in 18 journals in the fields of SCM, logistics, operations management and marketing during the period 2004-2014. A three-step process was adopted to select appropriate journals, identify relevant articles and classify them in terms of their theoretical content. Findings The study has confirmed that, because of its unique economic, political and cultural setting, supply chain development in China has presented new research challenges. Many examples were found of researchers conducting quasi-experiments to test the applicability of established theories to Chinese supply chains while others have tried to develop new ones that are more closely aligned with the Chinese economy and management practices. Researchers have exhibited a heavy reliance on existing theories, with relatively few attempting to customise them to the Chinese context or to construct new ones. Research limitations/implications Given the broad scope of SCM, it is possible that the journal and paper selection processes have accidentally screened out relevant papers. The total sample of papers is, nevertheless, large for an explorative study of this type and should, therefore, give an overall impression of the level of theory development in Chinese SCM research. Practical implications This study provides a general framework within which to assess the application and development of theories in the Chinese SCM context. It is principally concerned with three components: the SCM phenomena studied, the Chinese business environment and the theoretical contribution of the research. The paper is targeted more at an academic audience than practitioners, though provides an overview of the research so far undertaken on SCM in China that should be of wider interest. Originality/value This study is the first of its kind to review China-based SCM research systematically from the perspective of theory development. It should support the evolution of SCM theory not only in China but also more generally.

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Copy reference link   DOI: 10.1007/s40685-016-0027-6

Abstract: In recent years, social media have become a popular channel through which customers and companies can interact. However, companies struggle to assess whether their investments in establishing and maintaining brand pages in social media actually meet their high expectations with respect to developing and retaining customers. Based on three empirical studies, the authors explore the role of interactions through corporate social media channels, such as Facebook brand pages, in customer relationship management. The results indicate that social media interactions indeed ease the upselling efforts and reduce the risk of churn. These positive effects offset the observed increases with regard to the number of service requests and the higher overall service cost. Thus, we ultimately find customers who interact with the brand on social media to be more profitable.

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Copy reference link   DOI: http://www.msi.org/reports/the-role-of-mere-closeness-how-geographic-proximity-affects-social-influenc/   DOI: dx.doi.org/10.1509/jm.16.0057

Abstract: In the past years, two major trends have created new challenges for marketers. First, consumers have grown to rely on advice from other consumers ─ for instance, through online reviews such as on TripAdvisor, Expedia, or Yelp. Second, consumers increasingly provide marketers with personal data ─ especially geographic information ─ by using their mobile devices (e.g., smartphones or tablet PCs) for shopping purposes or product search. Despite their increasing availability and relevance, companies are uncertain to and in which way they can use geographic data to actively manage product recommendations This report provides insights into the role of geographic proximity for recommendations and online reviews. In four studies that cover both extensive field and experimental data, the authors show that geographic proximity increases social influence and demonstrate its interdependency with social closeness. The results indicate a) that the role of geographic proximity for social influence is not simply a result of the higher likelihood of social interaction and b) that the effect of geographic proximity increases with decreasing tie strength between sender and receiver of a recommendation. In three experiments, the authors demonstrate the monetary value of their findings by analyzing consumers’ willingness to pay more for products recommended by someone geographically close. Additionally, they show that the effect of geographic proximity is mediated by perceived homophily between consumers.The results imply that geographic location may well strengthen the social influence. Consequently, companies could sort reviews so that those from geographically close users are displayed first. By implementing such an individually tailored review order, consumers would receive more helpful reviews that lead to higher conversion rates and purchases of products that suit their needs. Also, companies could use the report’s insights to increase the effectiveness of social media advertising. In online social media such as Facebook, Google+, or Twitter, the users’ geographic location is typically available and can be used to target social ads, i.e., ads that show Internet users the products or services that their contacts like, follow, or use. The report’s results imply that advertising with contacts that live in geographic proximity to the user (e.g., “Bill likes Company X”) could be more influential than advertising with someone geographically distant.

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