Aufsätze

Jahn, Johannes, Brühl, Rolf: How Friedman's view on individual freedom relates to stakeholder theory and social contract theory, in: Journal of Business Ethics, Volume 153, Issue 1, 2018, 41-52
(to the article).

Friedman’s view on CSR is often accused of being incoherent and setting rather low ethical standards for managers. This paper outlines Friedman ethical expectations toward managers against the backdrop of the strong emphasis he puts on individual freedom. Doing so reveals that he sets higher ethical standards than often assumed and illustrates the necessity to reconsider how his approach relates to other influential normative theories of business ethics. Contrasting Friedman’s approach with stakeholder and integrative social contract theory—when considering the importance he assigns to individual freedom—allows for a detailed examination of how and why these approaches differ but likewise highlights striking similarities. Friedman’s approach to CSR is still one of the most influential in business ethics research. This paper contributes to a better understanding thereof, because it enables a differentiated look on the strengths and weaknesses of his approach. Furthermore, the shown commonalities among Friedman’s approach and stakeholder and social contract theory contribute to the discussion on the normative foundations of business ethics.

Brühl, Rolf, Basel, Jörn S. und Kury, Max: Communication after an integrity-based trust violation: How organizational account giving affects trust, in: European Management Journal, 36(2), 2018, pp. 161 - 170 (to the article). 

How can an organization repair trust through communication after an ethical failure? This study examines how trust is repaired after an integrity-based trust violation using three different accounts: apology, excuse, and refusal. In our approach, we rely on two strands of attribution theory, which suggests that different attributions for responsibility and credibility affect trust. An experiment with n = 368 was conducted to explore trust repair effectiveness of apology versus refusal and apology versus excuse after an integrity-based trust violation. Results revealed apology as a double-edged sword; it repairs trust more successfully than refusal and excuse because it is evaluated as more credible. However, it is less successful than refusal and excuse because it is evaluated as more responsible.

Johannes Jahn and Rolf Brühl: Can bad news be good? On the positive and negative effcts of including moderately negative information in CSR disclosures, in: Journal of Business Research, Volume 97, 2019, pp. 117-128 (to the article). 

Most companies are eager to present themselves as “green,” “sustainable” or “socially responsible” by making overly positive and optimistic corporate social responsibility (CSR) disclosures. Failures, setbacks and mistakes, however, are usually withheld. This study critically examines the advantageous and disadvantageous effects of voluntarily disclosing moderately negative information. We argue that two countervailing effects exist that affect corporate trustworthiness. First, attribution theory predicts that voluntarily reporting negative information is

likely to be attributed to the honesty of the company. However, second, readers may perceive the voluntary disclosure of negative information as implausible, which adversely affect trustworthiness. The study additionally investigates the effects of moderately negative information and trustworthiness on CSR perception. An experiment was conducted to test these relationships, and the results provide support for the positive and negative effects on trustworthiness. Moreover, no negative effect on CSR perception was detected.

Brühl, Rolf, Kury, Max: Rhetorical tactics to influence responsibility judgments: account giving in banks presidents’ letters during the financial market crisis, in: International Journal of Business Communication, 56(3), 2019, pp. 299-325 (to the article).

This content analysis investigates bank presidents’ letters in the aftermath of the financial market crisis (2007/2008). We posit that managers use accounts as a rhetorical device in order to influence responsibility judgments of stakeholders. Therefore, we draw on attribution theory, self-presentational theories and research on account giving to develop our hypotheses. From our model of responsibility judgment, we infer how banks will react to their financial performance after the financial market crisis (2007/2008). We test this with a sample built from 91 U.S. and European banks, which were all severely hit by this crisis. Our results indicate that bank managers use accounts as linguistic devices to influence the responsibility judgments of stakeholders: Refusals and to relativize are used to influence their situational perception, concessions and excuses target on locus and controllability perceptions, and initiatives and outlooks affect stability perceptions.

Jahn, Johannes, Eichhorn, Melanie, Brühl, Rolf: How do individuals judge organizational legitimacy? Effects of attributed motives and credibility on organizational legitimacy, in: Business & Society, 59(3), 2020, S. 545-576 (to the article).

See here an accompanying blog post with the title "Are corporate saints more credible?".

This experimental study examines individuals’ legitimacy judgments. We develop a model that demonstrates the role of attributed motives and corporate credibility for the evaluation of organizational legitimacy and test this model with an experimental vignette study. Our results show that when a corporate activity creates benefits for the firm—in addition to social benefits—individuals attribute more extrinsic motives. Extrinsic motives are ascribed when a corporation is perceived as being driven by external rewards as opposed to an altruistic commitment to a social cause. Extrinsic motives negatively affect corporate credibility and organizational legitimacy judgments. This article contributes to a better understanding of the complex process of organizational legitimacy judgment by shedding light on the individual’s perspective and expounding the relationship between attributed motives, corporate credibility, and organizational legitimacy.

Arbeiskreis Shared Services (2017): Digitale Transformation und Leadership in Shared Service Organisationen, in: Betriebswirtschaftliche Implikationen der digitalen Transformation, hrsg. v. Stefan Krause, Bernhard Pellens, Zeitschrift für betriebswirtschaftliche Forschung, 69(Sonderheft 72), 2017, 29 - 48 (link to the article). 

Die Digitalisierung erfordert auch von Shared Service Organisationen (SSO), ihre Geschäftsmodelle, Dienstleistungen und Prozesse anzupassen. In diesem Beitrag wird zunächst die Wirkung der Digitalisierung auf Shared Services erläutert. Weiterhin werden die Erfolgsfaktoren beschrieben, die sich für SSOs aus der digitalen Transformation ergeben. Anschließend werden ausgewählte neue Geschäftsmodelle für Shared Services vorgestellt, durch die aus der Digitalisierung entstehende Chancen genutzt werden. Zuletzt werden Herausforderungen für das Management und die Mitarbeiter der SSO beschrieben, die zu bewältigen sind, um die digitale Transformation erfolgreich umzusetzen und die identifizierten Erfolgspotenziale zu verwirklichen.

Greve, J.; Ax, C.; Bedford, D. S.; Bednarek, P.; Brühl, R.; Dergård, J.;Ditillo, A.; Dossi, A.; Gosselin, M.; Hoozée, S.; Israelsen, P.; Janschek, O.; Johanson, D.; Johansson, T.; Madsen, D.; Malmi, T.; Rohde, C.; Sandelin, M.; Strömsten, T.; Toldbod, T.; Willert, J.: The impact of society on management control systems, in: Scandinavian Journal of Management, 33(4), 2017, pp. 253-266 (link to the article). 

The aim of this study is to investigate whether certain types of management control systems (MCSs) dominate in certain societies (socio-cultural contexts) and whether the effectiveness of a given type of MCS varies depending on the socio-cultural setting—the society—in which it operates. The study focuses on three socio-cultural groups and the corresponding institutional contexts (an Anglo-Saxon group, a Central European group, and a Northern European group) and three MCS styles, or types (delegated bureaucratic control, delegated output control, and programmable output control). We use unique data from a cross-national, interview-based survey encompassing 610 strategic business units from nine countries (seven European countries plus Canada and Australia). The idea that firms tend to adapt MCSs to the socio-cultural context does not gain empirical support in this study. No significant differences in the distribution of MCSs between the three socio-cultural groups are noted. However, we do find that programmable output control has a more positive impact on effectiveness in Anglo-Saxon cultures, while delegated output control has a more positive impact on effectiveness in Northern Europe. Taken together these findings indicate that distinct differences between societies make a particular MCS design more appropriate in a given society, but where such differences are not dramatic (as in the present case), multiple MCS designs can be found in the same society.

Brühl, Rolf, Kajüter, Peter, Fischer, Thomas M., Hirsch, Stefan, Dornbusch, Daniel, Hoffmann, Jörg, Vollmer, Marcell: Shared Services – Relevanz, Ziele und Entwicklungsstand, in: Erfolgreiche Führung von Shared Services, hrsg. v. Fischer, Thomas M., Vollmer, Marcell, Zeitschrift für betriebswirtschaftliche Forschung, 69. Jg., Sonderheft 70, 2017, S. 3-23 (link to the article).

Shared Service Center werden in Unternehmen implementiert, um Unterstützungsprozesse, wie Buchhaltung, Personalverwaltung oder IT, in einer selbstständigen Organisationseinheit zu zentralisieren. Wesentliche Ziele der Konzentration dieser Prozesse im Shared Service Center sind Kostenreduktion und Qualitätssteigerung. Somit werden durch die Bündelung und Zentralisierung unterschiedliche Dienstleistungen zur Kernkompetenz der Shared Service Center. 

Kajüter, Peter, Brühl, Rolf, Finken, Thorben, Steuernagel,  Martin, Troß-bach, Stefan, Vollmer, Marcell: Konstitutive Entscheidungen zur Vorbereitung der SSC-Implementierung, in: Erfolgreiche Führung von Shared Services, hrsg. v. Fischer, Thomas M., Vollmer, Marcell, Zeitschrift für betriebswirtschaftliche Forschung, 69. Jg., Sonderheft 70, 2017, S. 25-59 (link to the article).

Der Aufbau von Shared Service Center (SSC) ist mit einer Reihe konstitutiver Entscheidungen verbunden. Hierzu gehören vor allem die Wahl des Standortes, der Rechtsform, der Organisation sowie der Governance. Mit diesen Entscheidungen werden der Rahmen für zahlreiche Folgeentscheidungen (zum Beispiel Einstellung von Personal) festgelegt und die Weichen für den späteren Betrieb von SSC gestellt. Sie sollten daher sorgfältig vorbereitet werden, da sie grundlegend für die Erreichung der mit dem SSC verbundenen Ziele und oftmals nur schwer revidierbar sind. Nachfolgend werden diese Entscheidungskomplexe näher betrachtet.

Richter, Philipp, Brühl, Rolf: Shared service center research: A review of the past, present, and future, in: European Management Journal, 35(1), 2017, pp. 26-38
(link to the article).

 More than 75% of Fortune 500 companies have established models of shared services with the aim of gaining superior performance by cost savings and service enhancements. Despite scholars' complaints about scant shared service center (SSC) research, this study shows that the actual shortcoming in this stream concerns a high fragmentation of the academic literature (e.g., we found 137 works in the initial search and 83 works in a refined screen). In this first comprehensive literature review, we synthesize peer-reviewed articles and classify them into 4 perspectives according to their research questions (i.e., determinant, process, control, and outcome). We identify 17 major research areas across these perspectives. Additionally, we provide information on methodologies and theories. On the basis of the literature synthesis, we discuss opportunities and gaps and propose an agenda for future research. Specifically, we suggest 3 potential research directions (i.e., direct relationships, mediating, and outcome effects) regarding SSCs during their operational maturity phase.

Brühl, Rolf, Basel, Jörn S., Kury, Max: Vertrauensbildung durch Kommunikation – die Rolle von Verantwortung und Rechenschaft, in: Vertrauensbasierte Führung. Devise und Forschung, hrsg. v. F. Keuper und T. Sommerlatte, Wiesbaden: Gabler, 2016, S. 179-196 (link to the article).

 In diesem Beitrag wird untersucht, inwieweit Unternehmen mithilfe von Kommunikation Vertrauen nach Krisen wieder aufbauen können, weil Unternehmenskrisen meist mit Vertrauenskrisen einhergehen. Aufbauend auf einem Episodenmodell der Verantwortung, entwickeln wir Rechenschaftstypen, die auf die Verantwortungszuschreibung der Stakeholder zielen. Wir zeigen am Beispiel einer Pressekonferenz von Apple im Zuge der „Antennagate“ Affäre, welche Typen von Steve Jobs eingesetzt werden und diskutieren die Wirkungen dieser Taktiken auf das Vertrauen der Stakeholder.

Basel, Jörn, Brühl, Rolf: Choice reversal in management decisions: the seductive force of new information, in: Journal of Business Economics, 86. Jg., Heft 4, 2016, S. 243-259 (zum Artikel).

The way in which objectively similar information is presented influences the direction of choice and decisions. Therefore, the sequential order in which information is presented to managers may have a relevant impact on how this information is perceived and evaluated. This study examines the consequences of information pursuit on judgment and decision making (JDM) in managerial decision making. In four experimental JDM-scenarios information pursuit was realised by a step-by-step approach with a time delay in which one group had the option of waiting for additional, non-instrumental information. Results indicate that the acquisition of new information, even if it is non-instrumental, leads to choice reversals (in one out of two scenarios) or to choice enhancement (in one out of two scenarios). In line with social psychology theories, we argue that the mental costs of information gathering lets participants believe that this information is more relevant than the already known facts. Our findings contribute to managerial JDM literature and indicate that cognitive dissonance and self-affirmation can significantly impact choices and decisions during information pursuit.

Brühl, Rolf, Basel, Jörn S., Kury, Max: Vertrauensbildung durch Kommunikation – die Rolle von Verantwortung und Rechenschaft, in: Vertrauensbasierte Führung. Devise und Forschung, hrsg. v. F. Keuper und T. Sommerlatte, Wiesbaden: Gabler, 2016, S. 179-196 (zum Artikel).

In diesem Beitrag wird untersucht, inwieweit Unternehmen mithilfe von Kommunikation Vertrauen nach Krisen wieder aufbauen können, weil Unternehmenskrisen meist mit Vertrauenskrisen einhergehen. Aufbauend auf einem Episodenmodell der Verantwortung, entwickeln wir Rechenschaftstypen, die auf die Verantwortungszuschreibung der Stakeholder zielen. Wir zeigen am Beispiel einer Pressekonferenz von Apple im Zuge der „Antennagate“ Affäre, welche Typen von Steve Jobs eingesetzt werden und diskutieren die Wirkungen dieser Taktiken auf das Vertrauen der Stakeholder.

Bednarek, Piotr; Brühl, Rolf; Hanzlick, Michael: Long-range planning and cross-cultural research. A literature review, in: Global challenges of management control and reporting, Research Papers of Wrocław University of Economics, Heft 441, 2016, S. 9-20 (zum Artikel).

Since 1980 many empirical studies in diverse fields have used Hofstede’s [1980] framework and have tried to show that variation in cultural values leads to a variation of the researched outcomes. The purpose of this paper is to review existing literature on long-range planning and culture. This literature review shows the areas on which research has been concentrating, reveals gaps and provides directions for future research. Additionally, by scrutinizing research design issues, the aim of this paper is to guide researchers who are interested in doing studies in this area on methodological grounds as well. A general conclusion is that we still have very little knowledge of the influence of cultural values on long-range planning systems. Long-range planning as a subsystem of Management Control System has generally been studied in isolation from other controls and other contingency factors. 

Brühl, Rolf, Kury, Max: Rechenschaft und Vertrauen, in: Jahrbuch für Controlling und Rechnungswesen 2014, hrsg. v. Gerhard Seicht, LexisNexis: Wien, S. 217-239.

 Externe Berichterstattung dient vielen Zwecken der Kommunikation zwischen Unternehmen und ihren Stakeholdern. In diesem Artikel beleuchten wir die Wirkungen der Berichterstattung auf das Vertrauen von Stakeholdern. Als Beispiel dienen die Briefe der Vorstände von Banken, die sich am Anfang ihrer Geschäftsberichte befinden. Ihnen lassen sich spezifische Kommunikationsinhalte entnehmen, wie sie die Verantwortung der Bank für die schlechten Geschäfte während der Finanzkrise beurteilen. Wir verwenden eine Typologie der Rechenschaft, um die Wirkungen auf das Vertrauen von Stakeholdern einzuschätzen.

Basel, Jörn, Brühl, Rolf: Rationality and dual process models of reasoning in managerial cognition and decision making, in: European Management Journal, Volume 31, Issue 6, 2013, S. 745-754 (zum Artikel).

This paper sketches important concepts of rationality for managerial cognition. It concentrates on bounded rationality and provides descriptions of the heuristics and bias program and of the fast and frugal heuristics program by Gigerenzer and colleagues. One objective is to link the underlying concept of ecological rationality in judgment and decision making with the field of management research.This area has been mostly dominated with ideas of the heuristics and biases program coined by Kahneman and Tversky with an emphasis of irrationality and lapses of people’s judgments and decisions. After an overview of the historic development in this debate on rationality, this paper concludes with the description of dual process models as a potentially unifying approach of both programs and their promising research potential for management research.