WiSt - Wirtschaftswissenschaftliches Studium

Some management concepts come and go, some become classics. Management Fashion Theory provides insights of how management fashions can be distinguished and recognized. This article illustrates the charakterics features of the theory using the...

Rising demand for know-how in sustainability management is increasingly affecting SMEs as a result of new legislation. More crucial for aligning their core business with environmental and social goals are revenue potentials in growth markets that...

The focus of this paper is the role of communities in modern organizations and, in particular, the measurement of their success. In this context, we introduce „Online Community Health“ as a concept that allows a sustainable view on the...

In contrast to most product markets, labor markets have numerous special features. In many cases, wages and other working conditions are determined not through competition, but through collective bargaining. In addition to Article 9 (3) Grundgesetz,...

The rapid progress in the formative and transformative performance of Artificial Intelligence (AI) will determine a new field of Application in the context of Corporate Management. In this context, AI will no longer be used merely as a „support...

While the United Kingdom (UK) officially left the EU on January 31, 2020 (Brexit), the exit from the EU Single Market only occurred after a transition period on January 1, 2021. Since then, there has been a significant decrease in British goods and...

The United Nations regularly forecasts the development of the world’s population, broken down by country and region. In addition to natural change (balance of births over deaths), net migration also plays a role. Using the example of the UN...

Green branding plays a key role in the sustainable transformation of companies. Ultimately, it is a matter of communicating the „greening“ of a company to the outside world via its brand management. The aspects described below must be taken into...

Once a fiscal year has been established, it cannot be changed arbitrarily. However, it is possible to do this under certain conditions. Due to the different design of the procedure under German local GAAP (HGB) and the international accounting...

The international competitiveness of German companies has deteriorated due to the particularly high share of traditional industrial sectors, their international interdependence, sharply increased energy costs and the demographic change. In order to...

Mobile work and home offices are firmly part of the new normal of the working world, even after Corona. Especially for new team members, this often poses a challenge. Fortunately, the digital space in which the socialization of new members occurs is...

The rapid progress in the formative and transformative performance of Artificial Intelligence (AI) will determine a new field of Application in the context of Corporate Management. In this context, AI will no longer be used merely as a „support...

M&A transactions frequently show acquisition prices above the target’s net worth. Compared to the resulting goodwill, badwills resulting from transaction prices undercutting the net worth have remained an exception. UBS’s 2023 acquisition of...

In the winter of 2022, an accounting scandal developed around the listed Italian soccer club Juventus Football Club S.p.A., which led to both legal and sports economic consequences. A discussion developed around further regulation as well as...

Commercial banks decide to what extent and where in the economic cycle money is put into circulation and who gets new money first (monetary allocation). However, central banks realize monetary policy control by supplying central bank money to...

Global trade conflicts hamper foreign trade and are used by countries to enforce their economic policy interests. This behavior is particularly damaging for export-oriented economies like Germany. The European Union is reacting with a so-called...