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Im Vertriebscontrolling halten zunehmend Verfahren aus dem Bereich Predictive Analytics Einzug. Hierdurch verändern sich die klassischen Arbeitsweisen mehr und mehr. Doch welche Faktoren sind dabei zu berücksichtigen und welche Einsatzmöglichkeiten finden sich für Predictive Analytics im Umfeld des Vertriebscontrollings? Dieser Frage wird in der vorliegenden Arbeit nachgegangen. Hieraus ergibt sich das Ziel, Einsatzmöglichkeiten für Predictive Analytics im Vertriebscontrolling herauszustellen und Schlüsselfaktoren herauszuarbeiten, die in diesem Kontext zu berücksichtigen sind. Außerdem sollen diesbezügliche Handlungsempfehlungen benannt werden. Dabei liegt der Fokus auf der Branche des Maschinen- und Anlagenbaus. Um diese Forschungsfragen zu beantworten, wurde mittels einer Literaturanalyse ein Reifegradmodell erarbeitet, das die verschiedenen Reifegrade über die relevanten Dimensionen Daten, Technologie, Prozesse, Methoden und Kompetenzen darstellt. Zudem wurden Bei-spiele für die Nutzung der häufigsten Methoden aus dem Bereich Predictive Analytics im Controlling-Umfeld zusammengetragen. Vor diesem Hintergrund konnten die Schlüsselfaktoren für den erfolgreichen Einsatz von Predictive Analytics im Vertriebscontrolling abgeleitet wer-den. Des Weiteren wurde eine qualitative Befragung in Form von Experteninterviews durch-geführt, wobei die in den Interviews thematisierten Unternehmen in das genannte Reifegradmodell eingruppiert wurden. Es zeigten sich bei der Analyse im Allgemeinen niedrige Reifegrade in den Dimensionen Methoden, Kompetenz und Technologie. Hieraus ergeben sich die folgenden Handlungsempfehlungen: die Einführung geeigneter Software aus dem Predictive-Analytics-Bereich, eine erste Anwendung von Predictive-Analytics-Methoden sowie der Aufbau von Wissen in den Bereichen Data-Science und Business-Analytics in Form von Fortbildungsmaßnahmen. Werden diese Empfehlungen befolgt, kann in Unternehmen aus dem Maschinen- und Anlagenbau ein erfolgreicher Einsatz von Predictive Analytics im Vertriebscontrolling gelingen. Hierdurch wiederum können die betreffenden Unternehmen bei der Prognose zukünftiger Entwicklungen unterstützt und wertvolle Entscheidungshilfen erlangt werden, was in weitergehend Forschungsarbeiten aufgegriffen werden kann.
Die vorliegende Masterarbeit untersucht die Rolle des Controllings für innovative Startups in Österreich, insbesondere in der Anfangsphase. Experteninterviews wurden durchgeführt, um Einsichten in die Herausforderungen, Chancen und Best Practices des Startup-Controllings zu gewinnen. Die gewonnenen Erkenntnisse wurden analysiert und in Kategorien zusammengefasst, um einen umfassenden Überblick über die wichtigsten Ergebnisse zu liefern. Die Arbeit betont die Bedeutung einer effektiven Controlling-Funktion für Startups, um fundierte Entscheidungen zu treffen, die finanzielle Leistungsfähigkeit zu verbessern und das langfristige Wachstum zu unterstützen.
This thesis aims to determine how banks can prepare for fulfilling and implementing the IFRS S1 requirements, which have been published by the International Sustainability Standard Board. It also examines the extent to which banks in Liechtenstein and Switzerland have already implemented the existing regulatory requirements in the area of sustainability transparency and integrated them into their financial reporting. The focus is to determine whether, and to what extent, these requirements enable banks to disclose relevant information on sustainability aspects in their financial reports. In order to answer the research question appropriately, a qualitative research method according to Mayring was used, which included conducting expert interviews. In this context, it is important to analyze the possibilities of IFRS S1 concerning the identification, assessment, and disclosure of sustainability risks and opportunities. The thesis also analyzes the impact of the regulatory requirements on banks, including the challenges of implementing IFRS S1 and the potential benefits and opportunities for banks of complying with the sustainability transparency requirements. The results are intended to develop a better understanding of how the regulatory requirements for sustainability transparency can be effectively used by banks to improve the quality and comparability of sustainability-related financial information under IFRS S1.
Die vorliegende Arbeit setzt sich mit Forschungstrends im Bereich der Entscheidungsfindung von Manager:innen auseinander. Dabei stehen komplexe Entscheidungen im Vordergrund. Im theoretischen Teil erfolgte eine Einführung in die Entscheidungstheorie. Anschließend wird die Funktion des Managements als Entscheidungsträger:in thematisiert. Anhand einer vertieften Literarturrecherche wurde eine Trendanalyse durchgeführt, um herauszufinden, welche Themenbereiche besonders viel Aufmerksamkeit in der Forschung über komplexe Managemententscheidungen erlangt haben. Herausgefunden wurde, dass besonders multikriterielle Entscheidungsmethoden beforscht wurden. Es wurde häufig im Bereich Energiewirtschaft, Nachhaltigkeit und Klimawandel geforscht, da hier die Voraussetzungen für komplexe Entscheidungen gegeben sind. Neben mathematisch fundierten Methoden kommen auch heuristische Ansätze zur Komplexitätsreduktion zur Anwendung, lässt sich aus den Forschungsergebnissen ableiten. Insgesamt wurden 12 Trends identifiziert, die sich teilweise überschneiden. Aus den gesichteten Forschungsarbeiten ließen sich Handlungsempfehlungen ableiten, die in einem eigenen Kapitel präsentiert werden.
Scrum has been a prominent project management framework for managing software development projects. The scrum team embodies values such as commitment, focus, respect, courage, and openness to develop trust, which serves as the foundation of the scrum framework. However, in recent years, scrum teams are shifting towards a work-from-home environment which is relatively new to most of them and known to present various challenges. Looking at the benefits of adhering to scrum values, this study aims to investigate the challenges scrum teams experience in adhering to scrum values while operating virtually, as well as to explore practical strategies to overcome the identified challenges, particularly during the storming stage of team development. This research employed a qualitative methodology using semi-structured interviews with scrum team members who have experience working in a virtual environment. Through qualitative content analysis of semi-structured interviews, this research identifies significant challenges within five main categories: communication, collaboration, interpersonal dynamics, the virtual work environment, and personal workspace issues. However, beyond the challenges, the study reveals practical strategies as well for successful team dynamics and higher efficiency. The strategies derived from team members' experiences are categorized into six categories: enhanced meeting management, leveraging in-person engagements, optimizing tools & technology, effective communication strategies, team-building, and nurturing a positive work culture.
A rapid change to remote work during the beginning of the Covid-19 pandemic allowed many organizations to roll out new collaboration platforms to rapidly digitalize their workflows and processes in order to continue operation. This sudden shift to remote work revealed to employees the potential benefits of working remotely in the form of additional flexibility and also showed the challenges and barriers organizations could face by introducing such a strategy. This thesis aims to uncover the key considerations that the organizations of the industrial sector in Vorarlberg need to consider establishing a remote work strategy. According to the results from the research, the Covid-19 pandemic was as a paradigm change for the interviewed decision makers about how they thought about remote work and how they transformed their respective organizations too continue to operate. After the initial phase of Covid-19 restrictions organizations started to experiment with a remote work strategy of their own, based on their past experiences. For now, most of the interviewed organizations use already different remote work concepts and evaluate which one suits best their needs. The main considerations as to why an organization introduced a remote work strategy are to be an attractive employer and to stay ahead in the search for new talent. Further by introducing a remote work strategy, organizations need to change their rules of collaboration, adapt their core values to fit a remote workplace and to introduce collaboration platforms which are designed to support a remote workforce.
Um Data Analytics gezielt und effektiv einzusetzen, gilt es als wichtig, die organisationale Reife eines Unternehmens in Bezug auf die Umsetzung von Data Analytics zu messen und zu verstehen. Da viele Unternehmen allerdings noch nicht bereit für die Implementierung von Supply Chain Analytics sind, benötigen sie ein Tool mit dem die eigene organisationale Reife gemessen und verbessert werden kann. Dafür wird in dieser Arbeit ein Readiness-Assess- ment-Framework entwickelt, das die organisationale Reife eines Unternehmens bestimmt und mittels ergänzendem Leitfaden Möglichkeiten zur Optimierung der eigenen Reife aufzeigt. Die Besonderheit dieses Assessments liegt in der Aufteilung in einzelne organisationale und tech- nologische Kategorien sowie deren Erfolgsfaktoren. Der Aufbau dieser Arbeit folgt dem De- sign-Science-Ansatz von Peffers et al. (2006). Mittels eines Literature Reviews und Expert:in- neninterviews wurden die Kategorien und Erfolgsfaktoren für das Assessment identifiziert und verifiziert. Nach der Entwicklung des Assessments wurde in einem Workshop die Praxistaug- lichkeit des Frameworks überprüft. Abschließend werden Ansatzpunkte für künftige Weiter- entwicklungen des Frameworks dargestellt.
Recent years have been commanded by a cascade of unpredictable incidents, that have redefined new standards in our private, but also in our professional life. Events like the financial crisis, the COVID-19 pandemic, the energy crisis in Europe, resource scarcity and so forth have caused instability, forcing companies towards flexibility, constantly adapting their operative structures according to the needs of the moment. The effective adaptation to this environment is the key for reacting the dynamism of the market, and for guaranteeing future success. However, the introduction of these crucial changes on a stable company organisation is challenging. Furthermore, due to digitalisation, boundaries between countries have been removed, and the daily cooperation with co-workers and customers all around the globe became the new standard. The establishment of a good corporate culture where diverse people can work in harmony and, is a difficulty that comes ahead.
This master thesis developed from a professional perspective. The topics of change management and corporate culture where combined, and the relationship between these two concepts was studied. This master thesis aims utilising corporate culture as an instrument in managements favour, to implement strategical changes easily and successfully in a more efficient way. The relation between corporate culture and the resistance to change, focusing on the initiation of the change process, was the main area of study. Research questions and hypothesis, formulated with a solid theoretical background, are to be answered based firstly on literature, and secondly on the results of empirical quantitative re-search. To conclude, a set of recommendations for corporates were suggested with the intention of guiding companies how to use corporate culture as an instrument for change management.
Purpose: In this thesis the viable system model (VSM) is used as a framework to develop a model for the management of a business alliance that contains the necessary and sufficient conditions for maintaining synergy of its constituent organisations and for adapting to a changing environment so that it can remain a long-term viable alliance. In addition, a model is developed that makes explicit the inherent link between the VSM and the core elements of knowledge management theory. Based then on the alliance management model and the link established between the VSM and knowledge management, an application framework is developed to guide practitioners in defining necessary alliance management functions and relationships, the knowledge required by that management to fulfill those functions, and the processes that need to be in place to manage that knowledge. Design/strategy: The research has been divided into four phases: theoretical construction, refinement with practitioners, real-world application, and evaluation of test case and toolset. The researcher has worked closely with practitioners actively involved in the formation of a new international alliance to develop a VSM model and application framework for the alliance management. Formally, the research strategy has been defined as an action research and the research philosophy as one of pragmatism. Findings/limitations: The developed application framework, has been successfully used to identify absent and incomplete roles, actions, and interactions within the management of the specific alliance test case. This has helped to demonstrate how the application framework and VSM model can be used to diagnose and, most importantly, to articulate and visualise management deficiencies to facilitate clear and unambiguous discussions. The timing of this cross-sectional research did not allow the application framework to be utilised from the outset of the alliance formation as an organisational planning tool and also not to its full extent to support the development of knowledge processes for the alliance management. However, the step-by-step approach used in developing the toolset and then explaining its application will allow the reader to judge its credability and generalisability for other practical applications. Practical implications: The developed toolset consists of a VSM for an alliance management, job descriptions for that management (responsibilities, interfaces, and core competencies), a visual model illustrating the link between the VSM and knowledge management, and an application framework to guide the filling of the alliance management job descriptions in phases of recruitment, onboarding, and development (of interfaces and activities processes). Overall, one could say that the conditions prescribed by the VSM are rather obvious and yet, as seen by the specific alliance test case, many of these conditions have been completely overlooked by a management that was more than capable, willing, and empowered to enact those conditions. This gives a good indication that the toolset which has been compiled in a visual and tabular systematic fashion may well be useful to practitioners for the organisational planning of an alliance management. The visual representation of a management role in the VSM as a set of knowledge episodes put forward by this research is significant. It forces the express recognition that knowledge management is an integral part of every interaction that takes place and every action performed that, according to the VSM, are necessary and altogether are sufficient for viability. It means that knowledge management cannot be considered as some abstract topic or unnecessary overhead or afterthought – it is entirely necessary, practical and forms a natural course of events during design of action/interaction processes. In other words, if an organisation is viable then, by definition, it does knowledge management whether or not it is formally recognised as such. The VSM, by defining necessary and sufficient actions and interactions for its roles, therefore provides a focus for relevant knowledge and serves as a tool for structured knowledge management. Originality/value: This research addresses a general academic call for hands-on insights of VSM applications by sharing real-world insights, artifacts and reflections generated by a practical and relevant organisational management application. It also addresses the potential, recognised by academics, for VSM as a framework for knowledge management by developing an intuitive model linking those theories and then using that model as part of a framework to guide its application. The introduction to aspects of knowledge management theory relevant to the model developed as well as the meticulousness and comprehensive explanation of the VSM provides a solid theoretical foundation for practitioners. The developed toolset is based on existing theories from multiple fields of research that have been logically linked and extended in an original and novel manner with a strong focus on practical application. This researcher’s hope is that this will stimulate interest for future research and practical application from academics and practitioners alike.