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Wirtschaft und Management : Schriftenreihe zur wirtschaftswissenschaftlichen Forschung und Praxis / Mobiles Arbeiten im Kontext der Corona Pandemie : Selbstbestimmung und Mitgestaltung in der „neuen Normalität“
No full textIm von der AK im Rahmen des Digitalisierungsfonds Arbeit 4.0 der Arbeiterkammer Wien geförderten Forschungsprojekt wird der Frage nachgegangen, ob bzw. in welcher Form Beschäftigte in Österreich Selbstbestimmung und Mitgestaltung hinsichtlich der Nutzung von mobiler Arbeit und hybriden Arbeitsmodellen haben. Konkret werden folgende Forschungsfragen untersucht: In welcher Form können Beschäftigte in Österreich die Nutzung mobiler Arbeit / hybrider Modelle mitgestalten? Wie viel Selbstbestimmung über Ort, Zeitpunkt und Frequenz der Nutzung haben sie? Gibt es Mitsprache beim organisatorischen Rahmen? Bewirkt Mobile Working derzeit mehr Autonomie und ist Mitgestaltung möglich? Wie verändern sich Autonomie und Mitgestaltung mit Ende der Krise? Sind die aktuell geänderten Arbeitsbedingungen langfristig nachhaltig?
Diese Fragestellungen werden mittels einer qualitativen Vorstudie (Phase 1 – Grounded Theory) und einer anschließenden quantitativen Online-Befragung (Phase 2) von Arbeitnehmer:innen in Österreich untersucht. Der vorliegende Beitrag widmet sich einer Literaturrecherche und Begriffsbestimmung zu den Themen Selbstbestimmung und Mitgestaltung im Sinne von Partizipation und Empowerment. Darüber hinaus werden Ergebnisse der qualitativen Vorstudie präsentiert. Daraus werden Themenfelder identifiziert, welche anschließend mittels der Online-Befragung (Phase 2) vertieft werden. Besonderes Augenmerk liegt auf der betrieblichen Gestaltung der Rahmenbedingungen mobiler Arbeit sowie der Schaffung von Mitbestimmungsmöglichkeiten in Organisationen.
Als qualitative Vorstudie wurde das Industrienetzwerktreffen „Homeoffice-Gesetz. Vernetzungstreffen Mobiles Arbeiten“ am 09.06.2021 mit 18 Teilnehmer:innen aus dem HR-Bereich herangezogen und es wurden sechs Fokusinterviews zur Vertiefung geführt. Aus den Ergebnissen lassen sich gut abgegrenzte Handlungsfelder ableiten.
Dieses Paper ist Teil des Forschungsprojekts zu Selbstbestimmung und Mitgestaltung von mobiler Arbeit im Rahmen des AK Digitalisierungsfonds.The research project funded by the Chamber of Labour within the framework of the Digitalisation Fund Work 4.0 of the Vienna Chamber of Labour explores the question whether, or in what form, employees in Austria can self-determine and co-create the use of mobile and hybrid work models. The following research questions will be examined: In what form can employees in Austria help shape the use of mobile work / hybrid models? How much self-determination do they have concerning place, time and frequency of use? Do they have a say in the organisational framework? Does mobile working currently result in more autonomy, and is co-creation possible? How will autonomy and co-creation change when the crisis ends? Are the current changes in working conditions sustainable in the long term?
These questions are investigated by means of a qualitative preliminary study (phase 1 – grounded theory) and a subsequent quantitative online survey (phase 2) of employees in Austria. This article focuses on a literature review and definition of the topics of self-determination and co-creation in the sense of participation and empowerment. In addition, results of the qualitative preliminary study are presented. Based on these, subject areas are identified which will then be zeroed in on by means of the online survey (phase 2). Particular attention will be paid to the operational design of the conditions for mobile work and the development of co-creation opportunities in organisations.
The industry network meeting “Home Office Law. Networking meeting “Mobile Working” on 09.06.2021 with 18 participants from the HR sector was used as a qualitative preliminary study. Six focus interviews were conducted for in-depth analysis. Well-defined fields of action could be derived from the results.Kammer für Arbeiter und Angestellte für Wien AK Digitalisierungsfonds Arbeit 4.
The impact of ESG targets on banks’ profitability
No full textThis master thesis thematizes the nexus between Corporate Social Responsibility (CSR), Sustainable Development Goals (SDGs), Environmental, Social and Governance (ESG) factors, and the role of policy makers as well as rating companies in order to grasp ESG-related scores’ quality and their underlying reporting and data dimensions.
In the empirical part, linear regressions are conducted for 24 Significant Institutions (SIs) from 10 jurisdictions in a time span from 2006 to 2020, testing for a linear relationship between performance, defined as Return on Assets (RoA) and Return on Capital (RoC), and Bloomberg’s ESG Disclosure Score and its subcomponent scores, i.e. Environmental Disclosure Score, Social Disclosure Score and Governance Disclosure Score. In total 2095 data points were evaluated via linear regression models, whereas the underlying 65.598 ESG indicators constituted the scoring framework’s backbone, providing essential information for inferential implications. The empirical findings reveal no viable, statistical significance and raise the importance of alternative, more advanced models as well as more convergent scoring methodologies among the raters of ESG performance.Masterarbeit Wien, Fachhochschule des BFI Wien 202
New Work – Veränderungen der Arbeitswelt und Arbeitsmodelle der Zukunft
No full textThe topic of new ways of working is becoming more important as the digitalization, globalization, flexibility and opportunity to work together is gaining attention on the worldwide business stage. Therefore, as a part of the new ways of working, the New Work concepts are emerging. Keywords as agility, mobility and flexibility have to be mentioned within the topic of new working styles. They imply that both organizations and employees have to change their mindset in order to be prepared for the future. As a result, employees will obtain multiple opportunities to do their work in different styles. In the future, they will have the choice between various working places, such as remote work instead of the traditional office setting. Furthermore, office concepts are often restructured for the new style of working which supports communication as well as teamwork because they are divided into different areas depending on the actual need you have. Additionally, the working hours and agreements are transformed into being more flexible within the new way of working and the typically nine-to-five job is pushed into the background. The combination of these two evolutions should lead to a better Work-Life-Balance and a higher level of motivation and satisfaction of employees. Currently organizations are forced to change or at least adjust their structure to stay competitive within the market and attractive as an employer in the future. Traditional hierarchical structures have to be reconsidered in order to reach the goal of being a futuristic organization. In case organizations decide to take the risk of changing to a New Work organization, they will prospectively benefit from it. Among the benefits are satisfied employees, increased efficiency, easier recruiting due to the higher attractiveness of the organization and generally a better agility.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Der Entwicklungsstand österreichischer Steuerberater in Bezug auf deren Marketing im Zuge der Digitalisierung
No full textIntroduction: Digitalisation poses new challenges for tax consulting firms. In addition to the working methods and processes, the business model is also changing and with it the way in which clients are approached. Sector-related providers are increasingly entering the market, which means that the profession can no longer limit itself to the digitalisation of business processes alone, but, according to the German Federal Chamber of Tax Advisors (Bundessteuerberaterkammer), must increasingly rely on modern and up-to-date marketing and state-of-the-art client acquisitions methods. In this context, the lobby attaches a higher priority to marketing than to the digitalisation of business processes. Inbound marketing in one way to meet these challenges. The aim of this study was to determine which requirements Austrian tax consulting firms fulfil in order to be able to implement inbound marketing in their firms and how far they are already advanced. The criteria of the assessment include the knowledge of the target group (persona), the content conveyed, the customer journey, the sales funnel, as well as the use of (online) marketing tools (software).
Method: In order to achieve the objectives, the framework was defined by means of literature research and the basic criteria for inbound marketing were developed and defined. The result was used to create the questionnaire on which the quantitative survey was based and which was queried in the form of a CAWI. The answers to the 39 standardised questions were finally analysed descriptively (n=10).
Results: The results of the survey reveal the potential for improvement and the need for action. While 100 percent of the survey participants (n=9) are of the opinion that it is important to know one's own target group, only 37.5 percent (n=8) produce content to help potential clients solve their problems. 50 percent (n=8) consider content management as part of the value chain. More than half of the respondents rely on referral management and have a website that is suitable as a sales channel. With regard to operational implementation, none of the law firms use marketing automation software. The result of the survey is not representative due to the low response rate.
Conclusion: The survey shows that Austrian tax consulting firms do have an understanding of individual criteria of inbound marketing and implement them. However, a closer look reveals reasons why none of the respondents consider their online marketing strategy to be "very successful" in terms of target achievement. One reason may be that the measure are mainly exhausted in tactics and do not follow an overall strategy or are poorly implemented. For example, target groups are developed mainly from an inside-out perspective, content is not developed with a view to achieving online marketing goals, a strategy oriented towards the client's decision-making process is largely lacking and the use of marketing automation software is completely absent. As there has been no research on the topic of inbound marketing in Austrian tax consulting firms to date, further, above all qualitative studies should be carried out here and the profession should be provided with support in order to be able to better meet the new challenges.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Einsatz von Social-Media-Kampagnen durch private Hochschulen in Deutschland : Chancen, Stärken und Herausforderungen
No full textPrivate universities of applied sciences want to reach the target group of Generation Z with their social media activities. Due to the high level of activity of Generation Z in social media, private universities have the opportunity to reach their target group with advertising campaigns via social media platforms. The aim of the master's the-sis is to examine what expectations the prospective students have of the marketing measures of private universities and which marketing measures are suitable for attracting students. A questionnaire with 25 questions was developed for this purpose. In the period from July 1, 2021 to August 3, 2021, a total of 96 people took part in the survey. The information from 89 participants was evaluated. The results show that students in the marketing campaigns expect topics such as e-learning, part-time studies, dual studies, access to the library and multimedia room, equipment library and lecture halls, contact among the students, intensive support from teachers, and above all WLAN access. Students also would like to see evidence of good job projects to help them make a decision. According to the second research question, students wish to see more information and authenticity in the advertising campaigns as well as video formats in which students describe their experiences from private universities. The target group also wants simple and understandable social media campaigns from the universities. Considered less important are advertising campaigns with the use of influencers OR emotional and creative campaigns.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Der Einfluss von New Work auf die Meeting-Kultur
No full textNew Work, many people understand something different behind this megatrend. Therefore, this paper will look at where the term New Work comes from and what is understood by it today. Furthermore, it will investigate what kind of changes does New Work bring with and whether it gives employees a better working environment and working conditions. Do the changes brought about by the introduction of New Work also have an impact on the meeting culture?
This work is dedicated to exactly this topic and shows the development of New Work, from its original idea to today's understanding and implementation based on the case study of BNP Paribas S.A. Niederlassung Deutschland. Individual tools and methods of New Work are described and based on the case study it will be presented how an implementation could look like and which tools and methods were chosen.
Based on this information, it is shown how New Work affects the meeting culture and what challenges companies face in order to successfully implement this change to be really more productive in the future. In order to be more productive, the importance of time efficiency in meetings for companies will gain an importance in the future. This paper describes why time efficiency is gaining importance in the future and examines how companies can achieve better time efficiency in meetings.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Analyse der Einflussfaktoren im Spannungsfeld zwischen MitarbeiterInnen und Führungskräften mittels Balanced Change Management
No full textChange management is nothing new, but at the moment it is more topical than ever. The current pandemic shows how quickly changes can occur and how one has to adapt to the new circumstances. One should not come out of a crisis as a loser, but must come back stronger. If a company does not change, it will lose out to the competition, so it is not just one change that is needed, but a multitude of changes, and for this it needs change management. Change management is an on-going process of change that must be lived. Changes often cause uncertainty and negative feelings among employees. Managers have the responsibility to implement organisational change and employees have to support or even shape these changes. Such a change process is best implemented through balanced change management.
With this Master's thesis, the author wants to show whether and how Balanced Change Management is possible at all. How to best implement change management so that both sides, managers and employees, are satisfied with the change and the result, and that theory is put into practice. So that it can be implemented in an optimal and balanced way for both sides. Which methods are available and how to use them optimally. The target group, employees, should be more open and positive towards change. The target group, managers, should also be brought closer to change management and shown tools and possibilities. How to pick up employees, bring them along and involve them.Masterarbeit Wien, Fachhochschule des BFI Wien 202
Digital Business Partner : adaptive Unternehmensberatung in Zeiten der digitalen Disruption
No full textMasterarbeit Wien, Fachhochschule des BFI Wien 202
Digitalisierter Vertriebsprozess im B2B-Bereich : Anforderungen auf Basis der Bedürfnisse der Kundschaft
No full textDie Digitalisierung verändert sämtliche Bereiche unserer Gesellschaft. Die Charakteristiken von B2B werden ebenfalls stark beeinflusst, womit für alle Unternehmen und ihre MitarbeiterInnen große Herausforderungen bestehen. Auswirkungen auf den Wettbewerb, eine Verschiebung der Verhandlungsmacht in Richtung des Kundschaft oder die zunehmende Implementierung digitaler Technologien sind zu beobachten.
Ziel der Masterarbeit ist es, die Anforderungen der Kundschaft für die Gestaltung eine digitalen Verkaufsprozesses zu untersuchen. Im Rahmen einer quantitativen Studie wurde über einen Zeitraum von drei Wochen eine Online-Umfrage durchgeführt. Die Zielgruppe waren Personen, die Erfahrung mit B2B-Einkäufen haben. Insgesamt wurden die Antworten von 138 Teilnehmern ausgewertet. Dabei wurden die folgenden Erkenntnisse gewonnen:
• Es wurde festgestellt, dass die Kundschaft im Allgemeinen bereit ist, ihre Einkaufsprozesse an die verkaufenden Unternehmen anzupassen.
• In der Literatur werden dem Vertrieb verschiedene Kommunikationsformen vorgeschlagen. Dementsprechend wurden die digitale und die persönliche Form untersucht. Die Umfrage ergab, dass Kunden keine klare Präferenz zeigen. Sowohl Zeit als auch Kosten werden jedoch als wichtiger eingestuft als die Art der Kommunikation.
• Der Verkaufsprozess im B2B-Bereich kann heutzutage durchaus digitalisiert und automatisiert werden. Die Verhandlungsphase wird als die kritischste für eine Realisierung angesehen. In diesem Zusammenhang ergab die Umfrage, dass sich rund die Hälfte der UmfrageteilnehmerInnen einen vollständig automatisierten Prozess vorstellen kann.Digitalization is changing all areas of our society. The characteristics of B2B are also strongly impacted, which creates significant challenges for all companies and their employees. Effects such as changes in competition, a shift in negotiating power in the direction of the customer or the increasing implementation of digital technologies can be observed.
The aim of the master thesis is to investigate the customers' requirements in terms of the digital structure of the sales process. As part of a quantitative study, an online survey was conducted over the course of three weeks. The targeted group was people who have experience with B2B purchases. In total, the responses of 138 participants were analysed. The following results were identified:
• It was identified that the customers are generally willing to adapt their purchasing processes to the selling companies.
• In the literature, different forms of communication are suggested to the sales department. Accordingly, the digital and personal form were examined. The survey revealed that customers do not have a clear preference. However, both time and cost are rated more important than the form of communication.
• The sales process in the B2B sector can certainly be fully digitalized and automated nowadays. The negotiation phase is viewed as the most critical for a realization. In this regard, the survey revealed that around half of the survey participants could certainly imagine an automated process.Wien, Fachhochschule des BFI Wien, Masterarb., 202
The link between technological innovation and capital market prices : a quantitative analysis based on Tesla's market performance
No full textDoes technological innovation have a positive impact on capital market prices? The aim of this study is to investigate the role of technological innovation in capital market prices through the intermediate link of a firm’s performance, with a closer look to the TESLA automobile industry. Thus, this study uses time series data and puts forth the two-following questions to estimate a recursive system: Question 1. How does technological innovation affect the earnings of Tesla and 2. How does technological innovation affects capital market prices of Tesla. If the answer is positive, it means that the growth prospect of innovation, as expressed through research and development spending, creates for an enterprise influences investors' decision to buy or sell a stock. I measure technological innovation using the proxy of Research and Development (R&D) expenditure that firms make. In the first question, earnings are associated with recorded assets, advertising and R&D expenditure. It calculates realized R&D benefits from reported earnings figures - this is the firm performance. The issue of firm performance is measured within the scope of financial performance. The second question, compares equity market values to book values, earnings and R&D expenditures through the scope of market position performance. I provide a comprehensive evaluation and a quantitative analysis based on Tesla motor’s market performance. On the question whether investors value the potential of Tesla to innovate in such a way that it could result in increased profitability and higher capital market prices, the answer seems to bear negative results. The findings indicate a correlation between R&D spending and stock price but are poor on the direction. In other words, Tesla investors do not view R&D expenditures as generators of innovation that will result in future growth, but they do appear to be negatively impacted by R&D spending when assessing the firm's financial condition.
The paper is divided into five main sections: a theoretical review of the state of innovation; a discussion regarding the optimal technological innovation proxy; the literature review and the scope of our hypothesis; the methodology used; the empirical analysis itself along with some robustness checks.Masterarbeit Wien, Fachhochschule des BFI Wien 202