Junior Management Science, Volume 7, Issue 1, March 2022

  1. Inga Stange, What Drives the B2B Platform Economy? A Qualitative Examination of Current Trends, Success Factors, and the Road Ahead, 1-31
  2. Julia Füntmann, Agiles Mindset und Arbeitszufriedenheit: Paradigmenwechsel oder alles beim Alten? Eine empirische Analyse des Einflusses eines agilen Mindsets auf die Wirkbeziehungen des Job Characteristics Models, 32-66
  3. Jonathan Müller, Regionalität bei Stromtarifen aus Sicht von Energieversorgungsunternehmen – Eine qualitative Inhaltsanalyse zu Regionalstrom in Deutschland, 67-102
  4. Idil Bozay, Does Meaning Make Teams Work?, 103-111
  5. Vanessa Isabel Paape, The Hidden Influence of Cognitive Processing Style on Consumers’ Intention to Adopt Innovative Products, 112-133
  6. Kathleen Reinke, Ungenutztes Potenzial in der Belegschaft? Die Auswirkungen von digitaler Mitarbeiterbeteiligung, 134-149
  7. Carsten S. Ruhnke, Implications of the Creditors’ Influence on Corporate Decisions, 150-184
  8. Ana Möller Quintanar, Transparency in Complex Compensation Systems, 185-200
  9. Therese Stopper, Nudging als Instrument zur Förderung nachhaltigen Konsums – eine konzeptionelle Analyse unter besonderer Berücksichtigung der empirischen Literatur, 201-217
  10. Ronja Reinwald, Nießbrauch als steuerliches Gestaltungsmittel, 218-266
Read issue
Submit thesis now
Keep up to date

What Drives the B2B Platform Economy? A Qualitative Examination of Current Trends, Success Factors, and the Road Ahead

Inga Stange, Technische Universität Berlin (Masterthesis)
Junior Management Science 7(1), 2022, 1-31

Over the past decade, digital platforms have disrupted traditional industries, causing markets to shift and established companies to rethink their business models. While this mainly applied to consumer-oriented sectors so far, it is now assumed that business-to-business (B2B) industries will be the next to join this major transformation wave. From an information system perspective, this study examines which characteristics and modes of operation are responsible for a B2B platform to succeed. By making use of a multiple-case study, drawing on semi-structured interviews with decision-makers from German B2B platform initiatives, and a descriptive report of its current landscape, the paper provides a holistic overview of the multitude of influencing factors on the design of a B2B platform as well as its drivers and barriers. The study contributes to existing literature by consolidating the fragmented state of research and conceptualizing platform considerations into three stages of platform evolution. Its findings suggest that B2B platforms are subject to different mechanisms than their consumer-oriented counterparts and advises platforms to position at the interface of the digital and traditional world by being simultaneously collaborative, simple, scalable, secure, and trusted.

Keywords: Platform economy; B2B platforms; two-sided business models; digital platforms.

Read paper

Go to article

Agile Mindset and Job Satisfaction: Paradigm Shift or Business as Usual? An Empirical Analysis of the Influence of an Agile Mindset on the Effects of the Job Characteristics Model

Julia Füntmann, Universität zu Köln (Masterthesis)

Junior Management Science 7(1), 2022, 32-66

In a dynamic corporate environment, employees with an agile mindset are an essential success factor. The job satisfaction of these employees is therefore of particular importance. So far, research has not provided an answer to the question of what influence an agile mindset has on the relationship between job design and job satisfaction. In the context of this study, the question of whether an agile mindset influences the relationship between job characteristics and job satisfaction is to be answered. The quantitative study (N=953) is based on the Job Characteristics Model (JCM). The agile mindset is used as a moderator variable in the model and analyzed using hierarchical regression analyses. The results show that the agile mindset acts as a moderator on the relationship between autonomy and job satisfaction, as well as feedback and job satisfaction. However, the agile mindset has no significant influence on the correlation between variety of requirements and job satisfaction. Overall, the study shows that elements of job design can be used specifically to increase the job satisfaction of individuals with a high agile mindset.

Keywords: Job Characteristcs Model; Arbeitszufriedenheit; Agiles Mindset; Moderatoranalyse.

Read paper

Go to article

Regionality in Electricity Tariffs from the Energy Supply Companies’ Perspective – A Qualitative Content Analysis on Regional Electricity in Germany

Jonathan Müller, Karlsruher Institut für Technologie (Bachelorthesis)
Junior Management Science 7(1), 2022, 67-102

Keywords: Regional electricity; energy sector; energy transition; German electricity network.

Read paper

Go to article

Does Meaning Make Teams Work?

Idil Bozay, Technische Universität München (Bachelorthesis)
Junior Management Science 7(1), 2022, 103-111

Meaning is a major concern of humans and work is no exception. Economics has long considered the work a mere effort-income exchange and underlooked the importance of meaning in work. Although the meaningful work literature gained momentum in the last years, the research focused on the individual outcomes of meaningful work, such as work satisfaction or reservation wage. Today any modern organization relies on teamwork, so identifying the conditions that enhance cooperation is essential. This study addresses the research gap in the literature by assessing the impact of meaningful work on cooperativeness and discusses its components: self and others, job design and job mission. Furthermore, the study hypothesizes that meaningful work enhances cooperation, and proposes an experimental design utilizing the public goods game with a meaningful work treatment using a donation mechanism.

Keywords: Meaningful work; public goods game; cooperation; experimental economics.

Read paper

Go to article

The Hidden Influence of Cognitive Processing Style on Consumers’ Intention to Adopt Innovative Products

Vanessa Isabel Paape, RWTH Aachen University (Masterthesis)
Junior Management Science 7(1), 2022, 112-133

It is a central aim of Product Innovation Management to find the factors that influence consumers’ decision to adopt innovations. In this quantitative, empirical thesis, I illuminate a new, irrational side of consumers’ intention to adopt product innovations by drawing on Novelty Categorization Theory. I analyse the research question: Does the situational, dichotomous and cognitive factor processing style (global vs. local processing) (i) affect consumers’ intention to adopt innovations and does the effect (ii) vary depending on different levels of consumers’ personal predisposition to resist innovations? I recruit participants from the crowdsourcing platform Amazon Mechanical Turk (MTurk) and test the effects by means of multivariate, linear regression analysis. With this thesis I contribute to theory by altering the Innovation Decision Model and contribute to practice by uncovering a factor that can be utilized for the invention of new marketing instruments.

Keywords: Product innovation management; innovation resistance; local and global processing; consumer behavior; innovation decision model.

Read paper

Go to article

Untapped Potential in the Workforce? The Impact of Digital Employee Participation

Kathleen Reinke, Universität Paderborn (Bachelorthesis)
Junior Management Science 7(1), 2022, 134-149

Internal crowdsourcing is a phenomenon that is becoming more and more important in practice. Leading multinational corporations are using the concept to connect the geographically separated workforce. The influence that this new form of work organization has on the social capital of a company has so far not been adequately researched. The present work will review the current state of the practical use of internal crowdsourcing through a systematic review of the literature to distinguish the actual effects of the concept from the predicted effects. The predicted effects were based on model theory using the Job Characteristics Model (1976). It is shown to what extent the introduction of digital participation options affects the empowerment of the workforce and how this influences the corporate culture. It can be said that internal crowdsourcing has the potential to stimulate a tendency towards increased empowerment of the workforce by increasing intrinsic motivation and to flatten hierarchies. The limits of the concept lie in the interplay between the factors commitment, corporate culture and the effectiveness of crowdsourcing.

Keywords: Crowdsourcing; New Work; Employee Commitment; Corporate Citizenship; Corporate Culture.

Read paper

Go to article

Implications of the Creditors’ Influence on Corporate Decisions

Carsten S. Ruhnke, Leibniz Universität Hannover (Masterthesis)
Junior Management Science 7(1), 2022, 150-184

Debt-financing potentially causes frictions in firms, as the creditors represent an additional group of stakeholders creating conflicts of interest with other stakeholders. This raises the question how corporate performance is affected by the presence of creditors. Could it be in the firms’ interest to let the creditors influence corporate decisions? In order to answer these questions, three theoretical models, depicting the influence of creditors on firms in the principal-agent-context, are analyzed, compared and discussed. Based on that, a model that combines and extends their assumptions is developed. The results show that it might be preferable to let the creditors influence the firm’s decisions either permanently or at least in some situations. Also, firms should establish a trustworthy relationship with the creditors in order to minimize the costs due to information asymmetries. Overall, creditors should not be seen as a source of conflict and cost factor but rather as a strategic factor that enables firms to make optimal use of their information and thus, to create a sustainable competitive advantage.

Keywords: Debt contracts; creditor influence; corporate performance; corporate governance; agency theory.

Read paper

Go to article

Transparency in Complex Compensation Systems

Ana Möller Quintanar, Ludwig-Maximilians-Universität München (Bachelorthesis)
Junior Management Science 7(1), 2022, 185-200

The purpose of the present work is to examine the effects of full pay transparency, in the organisational context of complex compensation systems, on the comparisons employees draw between each other. To do so, an overview of compensation systems, including their purposes and components is presented. Second, the term of full pay transparency is introduced and defined. Lastly, this work offers several scenarios of social comparisons conducted under full pay openness in an equitable compensation system. In a first scenario, where employees pose as fully rational actors, full pay transparency presents positive fairness perceptions of the pay structure. In a second scenario, in which organisational members’ rationality is inhibited by biases, the compensation system is perceived as inequitable, other things equal. Concluding, full pay openness does not necessarily garner positive effects in social comparisons. Furthermore, variable pay, as a component of the pay mix, seems to pose a hindrance to the fairness perceptions of employees. The author notes that an adequate communication strategy and involvement of employees in the strategic process of implementing full pay transparency may counter the negative effects found.

Keywords: Compensation; pay transparency; social comparison.

Read paper

Go to article

Nudging as an Instrument to Promote Sustainable Consumption – a Conceptual Analysis with Special Consideration of the Empirical Literature

Therese Stopper, Martin-Luther-Universität Halle-Wittenberg (Bachelorthesis)
Junior Management Science 7(1), 2022, 201-217

The principle of sustainable development states that resources must be used in such a way that both current needs and the needs of future generations can be met. According to the Sustainable Development Goals of the United Nations, this requires, among other things, sustainable consumption. This paper tries to explain to what extent nudging can help people make sustainable consumption decisions. Based on their high emissions in private consumption, the areas of food, housing and mobility are identified as important aspects of sustainable consumption. The majority of the paper consists of a review of empirical literature. Studies are considered that relate to the highlighted areas of sustainable consumption as well as four selected nudges. The results show that the selected nudges can promote sustainable consumption decisions. Certain aspects such as the phrasing or reference of the nudge are relevant for success.

Keywords: Nudging; Nachhaltigkeit; Nachhaltiger Konsum.

Read paper

Go to article

Usufruct as a Tax Structuring Tool

Ronja Reinwald, Technische Hochschule Ingolstadt (Bachelorthesis)
Junior Management Science 7(1), 2022, 218-266

Usufruct can be an expedient – albeit complex – instrument for tax planning in German tax law. It enables the separation of ownership and right of use. This paper examines in which cases the right of usufruct is favorable for tax purposes and which alternatives are conceivable. It analyses the academic literature, jurisdiction and administrative provisions with regard to the assessment of usufruct for income and inheritance tax purposes. The usufruct over private real estate is a proven and largely legally secure instrument for structuring anticipated inheritance and shifting income. However, there is some legal uncertainty regarding the usufruct over capital assets, business shares and unincorporated firms. This paper provides a topical overview of the fiscal treatment of usufruct and derives adequate options for tax planning.

Keywords: Nießbrauch; Steuergestaltung; Vorbehaltsnießbrauch; Zuwendungsnießbrauch; Buchwertfortführung.

Read paper

Go to article