WiSt - Wirtschaftswissenschaftliches Studium

The increasing differentiation of qualitative research methods raises the question as to whether they meet necessary quality and scientific standards. To tackle the question, this article elaborates several quality criteria for these research...

Negative externalities and market failures are frequently cited in media discussions and serve not least as a justification for state intervention in the market economy and the individual freedom of decision of citizens and companies – often...

Capital accumulation in all its forms – equity-based statutory pension provision, employee participation schemes, old-age provision, low home ownership figures or measures to relieve inequality, to name but a few – is still the elephant in the...

The digital transformation has led to substantial changes in business and society. In particular, technological developments since 2000 have unleashed an unprecedented level of digitization and innovation. This leads to an increasing digital...

Euro area inflation surged to an all-time high in recent months. At the same time, the prospects for economic growth have dimmed noticeably; the eurozone is threatened with stagflation. This development presents the European Central Bank with a...

The paper deals with the problem of cognitive biases in the context of financial accounting. Selected biases related to the preparation of balance sheets and management reports are discussed. On this basis, recommendations are provided on how the...

In business administration and economics, the quality of forecasts must be assessed regularly. Usually, only one predicted variable is taken into account. However, this is insufficient if several variables are predicted at the same time. An...

For cloud services as specific IT services, value configurations designed for industrial enterprises are not appropriate because they are not able to adequately represent the specific situations that arise in the context of service provision....