Swiss Journal of Business

“Life is form, and form is the modality of life,” declared the art historian H. Focillon, celebrating the various forms in our universe. This conceptual article explores business process patterns that are perceived, analyzed, and visualized as...

Many learners acquire relevant sustainability knowledge, such as Corporate Social Responsibility (CSR) and Environmental Social Governance (ESG) practices, by using alternative credentials (AC), short courses, for lifelong up- and reskilling. This...

We study the connection between trading app usage and investment behavior. To this aim, we collect data from 503 participants, which are representative for German Neobroker users, Ex-Neobroker users and Neobroker usage planners. We investigate...

The objective of this paper is to theoretically expand the understanding of tight management control with respect to action controls. An empirical conceptualization of tight control has so far only been available for budgeting (Van der Stede 2001)....

This article provides insights into current trends and developments in executive compensation at German DAX companies. We discuss the implementation of sustainable ESG remuneration components, malus and clawback provisions, say-on-pay, and relative...

This article examines the growing importance of artificial intelligence (AI) in the field of corporate reporting and analysis. It highlights how AI methods can be used to interpret traditional textual and visual disclosures and points out the...