Volume 95 (2026), Issue 5

Advances in foundation models and agentic AI drive an extensive transformation by automating services provided by shared service organizations (SSOs). Based on a survey conducted in the Schmalenbach-Arbeitskreis »Shared Services«, we examine to...

While shared services organizations (SSOs) have traditionally focused on efficiently executing transactional tasks, this approach is being challenged by new automation opportunities. Consequently, SSOs are taking on more complex and transformative...

This article examines shared services-based business group structures as an emerging organizational solution for small and medium-sized enterprise succession in Germany. Against the backdrop of demographic change and increasing barriers to...

Column: ‘AI Colleague’

The fact that perfect employment contracts are impossible does not prevent new institutional economics from at least implicitly postulating their perfect fulfillment – »consummate performance«. This article is about these and other...

The article examines the significance of self-similar leadership mindsets for organizational resilience. Drawing on Luhmann’s theoretical work on trust and Ashby’s concept of variety, resilience is understood as the ability to productively...

Hybrid work environments are reshaping public sector leadership, demanding new forms of communication, coordination, and trust-building. Drawing on literature and structured interviews with senior administrators, this paper identifies a persistent...

Ransomware extortion has become a critical business risk that demands a strategic, interdisciplinary response. This article outlines practical steps for companies to prevent attacks and manage incidents effectively. Emphasis is placed on proactive...

This article examines the impact of artificial intelligence (AI) on the workplace and highlights the role of employee representatives in shaping AI implementation. Based on qualitative interviews and focus groups, it identifies major challenges such...