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WiSt - Wirtschaftswissenschaftliches Studium
WiSt Wirtschaftswissenschaftliches Studium – Zeitschrift für Studium und Forschung
Editors:
Prof. Dr. Michael Lingenfelder, Universität Marburg (für Betriebswirtschaftslehre) | Prof. Dr. Norbert Berthold, Universität Würzburg (für Volkswirtschaftslehre)
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Volume 55 (2026), Issue 3
Vahlen, München 2026
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Volume 55 (2026), Issue 3
The European Packaging and Packaging Waste Regulation (PPWR) came into force on 11 February 2025. However, the provisions of the regulation will not apply until 12 August 2026. The aim of the regulation is to reduce packaging waste, harmonize...
Vahlen, München 2026
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Volume 55 (2026), Issue 3
Vahlen, München 2026
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Volume 55 (2026), Issue 3
The concept of Flipped Classroom promotes active learning by reversing traditional teaching methods. Students learn content independently, while inclass time is used for practical tasks such as case studies and problem-solving. This approach...
Geopolitical risks have recently become a focus of corporate risk management, for example, due to tariff-related supply chain disruptions, the rationing of rare earths, or acts of war. As a rule, they cannot be hedged with standard financial market...
Vahlen, München 2026
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Volume 55 (2026), Issue 3
Vahlen, München 2026
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Volume 55 (2026), Issue 3
Islamic finance has become considerably more important in recent years. With assets forecast to grow to as much as US$6,700bn by 2027, Islamic finance has evolved from what only a few years ago was a niche market to a mainstream industry in many,...
Vahlen, München 2026
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Volume 55 (2026), Issue 3
In Germany, with a few exceptions (e.g., gas stations), stores must be closed on Sundays. The emergence of unmanned Smart Stores 24/7 (e.g., Tante Enso, Tante M, Teo) led to these stores also being open on Sundays (without staff). The opening of...
Vahlen, München 2026
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Volume 55 (2026), Issue 3
Populism is a global phenomenon that occurs in various guises. From an economic perspective, it is a distributional conflict. Historical observation shows that populist governments do not alleviate this distributional conflict, but rather exacerbate...
Vahlen, München 2026
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Volume 55 (2026), Issue 3
Vahlen, München 2026
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Volume 55 (2026), Issue 3
Contrary to early forecasts, the COVID-19 crisis did not increase income inequality in Germany and Switzerland. Two key factors explain this: labor market flexibility and effective government stabilizers such as short-time work schemes. These...
The swift advancement of digitalization does not spare the accounting profession. This article describes the currently most relevant changes to the processes and roles of employees in accounting. In particular, design options and challenges for...
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
The business studies education is constantly being challenged to create a balance between research and business practice. Students should not only develop academic skills, but also be able to apply them within business contexts. This is where...
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
Logistics developed in the past decades to a success critical function, supplying manufacturing companies, retail, and private persons with goods, but also, among others, with mobility. In a volatile environment with disruptive supply chains, this...
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
AI fatigue describes the mental overload caused by the rapid progress and growing presence of artificial intelligence in everyday (work) life. Psychological barriers such as the status quo bias, technostress, and nostalgic feelings often prevent...
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
The pre-owned watch market is characterized by promising market forecasts, uncertain price developments and diverging opinions among experts. The study therefore examines the extent to which Swiss watch brands and watch retailers can benefit in the...
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
Pension policy deserves special attention. The statutory pension insurance system (GRV) is at the centre of political debate. Economists are calling for an increase in the retirement age combined with actuarially correct regulations. This paper...
Vahlen, München 2026
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Volume 55 (2026), Issue 1-2
The business studies education is constantly being challenged to create a balance between research and business practice. Students should not only develop academic skills, but also be able to apply them within business contexts. This is where...
Revolutionary business innovations occur rather seldomly. However, they may have important influences and even initiate disruption. Three elements appear to interact in initiating such influences. These are: a theoretical basis, a method or...