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82. Jahrestagung des VHB

17. bis 20. März 2020

in Frankfurt am Main




Wissenschaftliche Kommissionen

Business Research – State-of-the-Art Lectures


Moderation: Prof. Dr. Stefan Minner (Technische Universität München)

Zeit: Donnerstag, 19.05.2016, 09.00 - 10.30 Uhr


Business Research als die wissenschaftliche Zeitschrift des Verbandes der Hochschullehrer für Betriebswirtschaft hat sich zum Ziel gesetzt, neben aktuellen Forschungsergebnissen aus allen Bereichen der Betriebswirtschaft ihren Lesern den inhaltlichen und methodischen Stand der Technik in einzelnen Teilbereichen vorzustellen. Nach erfolgreichem Auftakt während der Pfingsttagung 2015 wird die Veranstaltung in diesem Jahr fortgesetzt. 


Taxation and the Agency Conflict between Firm Owners and Managers: A Review  


The agency conflict between firm owner(s) and executive manager(s) caused by the separation of ownership and control is among the most important and well explored issues in the business literature. Surprisingly, although both parties are subject to a complex tax environment, tax considerations have been notably absent from this stream of literature for a long time. Only recently, probably as a response to a call for more theoretical guidance by leading tax researchers, there has been an increasing number of publications that analyze the influence of taxation on corporate and managerial decision making in principal-agent models. This multidisciplinary stream of literature covers a very diverse field of research while making use of a heterogeneous set of tax modeling approaches. To the best of our knowledge, this is the first review to focus on the implementation and the consequences of taxation on the agency conflict between firm owner(s) and manager(s). We find that researchers have so far studied the effect of corporate income tax, wage tax, bonus tax and capital gains tax on optimal compensation, investment, tax avoidance and transfer pricing decisions. Above and beyond summarizing research findings, we focus on providing the reader with an overview of tax-induced decision-making distortions. In line with Shakelford and Shevlin’s assessment of tax research in 2001, we conclude that analytical tax research still is more of a “wild bush, springing into many directions” rather than a “trunk with major branches”. Furthermore, we identify research gaps for each of the tax types and offer interesting avenues for future research.  


Referent: Thomas Kourouxous (Universität Wien)    


Managing risks, pressures and incentives for sustainable supply chain management: Insights from conceptual, empirical and quantitative modeling research


Pressures and incentives that trigger the implementation of sustainable supply chain management (SSCM) as well as sustainable risk management are of particular interest for conceptual, empirical and model-based research. In addition to empirical investigations and conceptualizations, the formal modeling of risks, pressures and incentives for SSCM has recently been investigated. However, conceptual and empirical research of SSCM triggers and risks has not yet been compared to developments and directions of related formal models. Hence, this study seeks to compare the extent to which pressures, incentives and risks of SSCM are addressed by conceptual and empirical studies and quantitative models. Conceptual frameworks, empirical studies and quantitative models are reviewed based on a paper sample which comprises 51 conceptual and empirical studies and 34 formal models that deal with pressures and incentives for SSCM and sustainability-related supply chain risks. The paper sample is examined inductively and deductively according to analytic categories by content analysis. Based on this, a comparison of the relevance of constructs reveals commonalities, differences and shortcomings of approaches that address SSCM triggers and risks. The study reveals that economic, environmental and social aspects are more often reflected in conceptual frameworks and empirical studies than in quantitative models, which preferably focus on modeling eco-efficiency. Although risk management is clearly concentrated on economic sustainability, environmental and social risks become more important. The study outlines implications and future directions for research that considers triggers of SSCM and sustainable risk management in supply chains.  


Referent: Dr. Marcus Brandenburg (Uni Kassel)
Joint work with: Tobias Rebs, Stefan Seuring, Margarita Stohler

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