Current Issues in Business Management 2024
Müge Klein (Volume editor)
Summary
Excerpt
Table Of Contents
- Cover
- Title Page
- Copyright Page
- Contents
- Figures
- Tables
- Preface
- 1. Integrating Generative Artificial Intelligence in Finance: Enhancing Financial Reporting and Quantitative Decision Making (Mehmet Hakan Özdemir, Tolga Tuzcuoğlu, and Erencan Yavrucu)
- Introduction
- Method
- Findings
- Financial Statement Analysis Assistant
- Financial Benchmarking Tool
- Discussion and Conclusions
- Bibliography
- 2. The Impact of FoMO-Laden Limited Time Offers on Customer Behavior: The Moderating Role of Curved vs. Sharp Angled Presentation (Ferhat Sayın, Hilmi Berkay Abbasoğlu, and Serdar Salih Durmuşoğlu)
- Introduction
- Literature Review
- Theoretical Framework
- Theoretical Underpinning: S-O-R Theory and Proposed Research Model
- Limited-Time Offers
- Perceived Attractiveness
- Perceived Value
- Fear of Missing Out
- Impulsive Buying Tendency
- Visual Design (Curved vs. Sharp Angled) as a Moderator
- Methodology
- Research Design
- Data Collection
- Sampling Strategy
- Measurement
- Data Analysis
- Anticipated Results and Contributions
- Expected Findings
- Theoretical Contributions
- Managerial Implications
- Conclusion
- Bibliography
- 3. The Influence of Financing Decisions on Financial Performance and Value of Manufacturing Companies: Evidence from Turkey (Abdulrahman AlAbdeh and Mehtap Öner)
- Introduction
- Literature Review
- Evidence Regarding the Impact of Financing Decisions on the Financial Performance of the Companies
- Evidence Regarding the Impact of Financing Decisions on Firm Value
- Turkish Market Evidence Regarding the Impact of Financing Decisions on Financial Performance and Firm Value
- Research Design and Methodology
- Panel Data Methodology
- Data and Variables Description
- Hypothesis Development
- Research Design
- Empirical Findings
- Descriptive Statistics
- Empirical Analysis and Interpretations
- Discussion and Conclusion
- Bibliography
- 4. Battling the Pink Tax: How Awareness Campaigns Shape Fairness and Brand Perception (Eliza Starke, Angelina Egbers, Lia Bo Josephs, Alina Neumann, Judith Quiring, Jan Schilling, and Manuel Stegemann)
- Introduction
- Pink Tax Awareness Campaigns
- Method
- Procedure
- Measurement
- Results
- General Discussion
- Theoretical Implications
- Practical Implications
- Limitations and Future Research
- Bibliography
- Appendix A
- Appendix B
- 5. Artificial Intelligence in Finance and Accounting of Small and Medium-Sized and Family-Owned Companies—Use Cases, Opportunities, and Risks (Tim Kampe and Andreas Uphaus)
- Introduction
- Method
- Findings
- Artificial Intelligence as a Management Fashion?
- Status of AI Penetration in Finance and Accounting in Literature and Existing Studies
- Validation of the Results in a Structured Expert Survey
- Discussion and Conclusions
- Bibliography
- 6. Lessons Learned? The Challenges of Generative AI and LLM Implementation Projects Within the Corporate Office World (Dorothee Wilm and Alexander Förster)
- Introduction: The History and Future of Office Technologies
- Methodology
- A Human-Organization-Technology Model of Technology Adoption in Organizations
- Differences and Similarities in the Technological Characteristics of Web 2.0 and AI/LLM-Projects
- Learnings Regarding the Human–Technology Relationship in Web 2.0 and AI/LLM Implementation Projects
- Learnings Regarding the Organization–Technology Relationship in Web 2.0 and AI/LLM Implementation Projects
- Conclusions and Recommendations for LLM Implementation
- Bibliography
- Links
- 7. Unraveling Regenerative Finance: Economic Insights into Blockchain’s Disruptive Potential (Margareta Teodorescu and Ela Sibel Bayrak Meydanoğlu)
- Introduction
- Literature Review
- Regenerative Economics and the Foundations of ReFi
- Blockchain Technology as an Enabler of ReFi
- Methodology
- Analysis
- Within-Case Analysis
- Cross-Case Analysis
- Results and Discussion
- Proposition 1: Blockchain as a Transparency Enabler
- Proposition 2: The Effectiveness of Tokenization in Aligning Incentives
- Proposition 3: Broader Social and Ecological Impact of Regenerative Practices
- Proposition 4: Cross-Sector Collaboration and Governance
- Proposition 5: Regulatory Challenges and the Need for Standards
- Conclusion
- Bibliography
- 8. Investment Franchising: Is It a Viable Solution for Small Investors Facing Governance Problems in Emerging Markets? (Hüseyin Hayri Nuroğlu)
- Introduction
- Governance in Franchising
- Methodology
- Findings
- Conclusion and Implications
- Limitations and Future Research
- Bibliography
- 9. Marketing Public Goods to Citizens: A Psychological Ownership Perspective on Urban Parks (Moritz Martin Botts and Ömer Hurmacı)
- Introduction
- Literature Review
- Roots (Motives) of Psychological Ownership
- Routes (Causes) of Psychological Ownership
- Psychological Ownership in Marketing Research
- Psychological Ownership and Nature
- Proposal for a Model
- Conclusion
- Bibliography
- List of Contributors
Figures
Figure 1: Proposed research model
Figure 2: Conceptual framework
Figure 3: Pink tax awareness campaign
Figure 4: Pink tax offer
Figure 5: Number of legal and business publications on the topic of “artificial intelligence” listed in German-language databases
Figure 6: Results of the survey of six large language models on the use cases of AI in finance and accounting
Figure 7: Overview of the identified use cases in finance and accounting with average and standard deviation
Figure 8: General use cases in finance and accounting with average and standard deviation
Figure 9: Opportunities and risks in the use of artificial intelligence in finance and accounting with average and standard deviation
Figure 10: A brief history of office technologies
Figure 11: The HOT fit model by Xu and Lu
Figure 12: Key features of wiki systems, based on Lykourentzou et al. (2012)
Figure 13: Proposed research model
Tables
Table 1: Comparison of GenAI financial tools
Table 2: The variables utilized in the study and their explanations
Table 3: Summary statistics of the variables used in the study
Table 4: Results of Model (1)—Regression with Driscoll-Kraay standard errors
Table 5: Results of Model (2)—Regression with Driscoll-Kraay standard errors
Table 6: Sample distribution by gender, age, income, and educational level
Table 7: Multivariate analysis of variance
Table 8: Means in perceived price fairness and brand attitude across the different experimental groups
Table 9: Results of the mediation testing using PROCESS (Model 4)
Table 10: Measurements
Table 11: Commonalities and differences of Web 2.0 and AI/LLM implementation projects
Preface
Rapid technological progress, profound transformations in global markets, and the growing importance of sustainable value creation models characterize current developments in both business and society. Companies and institutions face the challenge of developing effective strategies to address these issues while simultaneously driving forward-looking change. Here, emerging technologies such as Artificial Intelligence (AI) and blockchain play a significant role, alongside questions regarding financing models, governance frameworks, and consumer behavior in an increasingly interconnected world.
In this context, the Turkish-German University, in collaboration with Bielefeld University of Applied Sciences and Arts, hosted a conference focusing on innovative perspectives and practice-oriented research at the intersection of finance and business administration, technology adoption, and sustainable development. Researchers discussed central topics, including the role of AI and generative technology in finance and accounting, the dynamics of virtual teamwork, responsible financing, new marketing and consumer approaches, and organizational challenges in modern corporate structures. The contributions presented during the conference form the core of this edited volume.
Mehmet Hakan Özdemir, Tolga Tuzcuoğlu, and Erencan Yavrucu open the volume with “Integrating Generative Artificial Intelligence in Finance: Enhancing Financial Reporting and Quantitative Decision Making.” They explore how modern AI models can be leveraged to automate and streamline financial reporting. The authors present AI-based tools designed to accelerate decision-making processes and improve the quality of financial analyses. Nevertheless, they highlight the ethical, regulatory, and data protection challenges that businesses must address when adopting such systems.
Ferhat Sayın, Hilmi Berkay Abbasoğlu, and Serdar Salih Durmuşoğlu investigate the psychology behind purchasing decisions in digital marketplaces in “The Impact of FOMO-Laden Limited Time Offers on Customer Behavior: The Moderating Role of Curved vs. Sharp Angled Presentation.” They argue that limited-time offers, combined with intentionally enticing or provocative visual designs, can significantly increase impulsive buying tendencies. However, they also emphasize that consumers’ fear of missing out can vary greatly across different target groups.
Abdulrahman AlAbdeh and Mehtap Öner explore “The Influence of Financing Decisions on Financial Performance and Value of Manufacturing Companies: Evidence from Turkey.” Using panel data, the authors investigate how different forms of capital structure affect the performance of listed manufacturing companies. Their findings point to a notably negative correlation between high levels of debt financing and key metrics such as Return on Assets and market value.
Eliza Starke, Angelina Egbers, Lia Bo Josephs, Alina Neumann, Judith Quiring, Manuel Stegemann, and Jan Schilling present “Battling the Pink Tax: How Awareness Campaigns Shape Fairness and Brand Perception.” This study shows how gender-specific price differences affect consumer behavior and highlights the role of media campaigns in raising awareness about this issue. Particular attention is paid to how transparent and fair pricing strategies can have a positive impact on brand perception.
Andreas Uphaus and Tim Kampe discuss “Artificial Intelligence in Finance and Accounting of Small and Medium-Sized and Family-Owned Companies—Use Cases, Opportunities, and Risks.” Drawing on expert interviews and literature research, they identify specific AI-based approaches that can unlock considerable optimization potential in financing, accounting, and controlling, particularly within smaller family-owned enterprises. However, they also point to critical questions of data security, practical implementation, and workforce readiness.
Dorothee Wilm and Alexander Förster examine “Lessons Learned? The Challenges of Generative AI and Large Language Models (LLM) Implementation Projects Within the Corporate Office World.” They analyze whether the hurdles faced in earlier Web 2.0 projects are mirrored in today’s efforts to adopt generative AI and LLMs. Their findings stress the importance of well-considered implementation strategies and comprehensive change-management processes to ensure long-term productivity gains from innovative technologies.
Details
- Pages
- XIV, 194
- Publication Year
- 2025
- ISBN (PDF)
- 9783631938386
- ISBN (ePUB)
- 9783631938492
- ISBN (Softcover)
- 9783631938485
- DOI
- 10.3726/b22936
- Language
- English
- Publication date
- 2026 (January)
- Keywords
- brand attitude pro-environmental behaviors gender-specific price discrimination Pink Tax regenerative finance visual design perceived attractiveness FoMO quantitative decision making financial reporting artificial intelligence mass data analysis automatic invoice booking credit scoring fraud detection digitalization Panel data Firm value Firm performance Financing decisions Capital structure
- Published
- Berlin, Bruxelles, Chennai, Lausanne, New York, Oxford, 2025. xiv, 194 pp., 13 fig. b/w, 11 tables.
- Product Safety
- Peter Lang Group AG
Biographical notes
Ela Sibel Bayrak Meydanoglu (Volume editor)
Riza Öztürk (Volume editor)
Dilek Zamantılı Nayır (Volume editor)
Müge Klein (Volume editor)
Ela Sibel Bayrak Meydanoğlu is a Professor at the Turkish-German University. She studied in Istanbul and completed her doctorate in Lüneburg. Her research focuses on digital transformation and innovation management. Rıza Öztürk is a Professor and Dean at Bielefeld University of Applied Sciences. He studied in Bielefeld, where he also earned his doctorate. His research interests include econometric models, mobile marketing, and ethnomarketing. Dilek Zamantili Nayir is a Professor at the Turkish-German University. She studied in Istanbul and obtained her doctorate there. Her main areas of research are international and intercultural management. Müge Klein is a Professor at the Turkish-German University. She studied in Vienna and completed her doctorate in Karlsruhe. Her research focuses on digital transformation and QR code marketing.
