Today’s leaders face unprecedented challenges in attempting to manage interactions between social identity group members with a history of tension in society at large. Research on faultlines suggests that social identity groups often polarize in response to events that make social identity salient, resulting in negative work outcomes. The current research extends the faultlines literature by examining precipitating events (triggers) that activate a faultline. Qualitative interview data were collected from two samples of employees working in multiple countries to identify events that had resulted in social identity conflicts. In the first study (35 events), an exploratory approach yielded a typology of five types of triggers: differential treatment, different values, assimilation, insult or humiliating action, and simple contact. A second qualitative study (99 events) involved a more geographically varied sample. Research findings are discussed in terms of implications for the faultlines literature and for practicing leaders.

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In modern psychotherapy, digital health technology offers advanced and personalized therapy options, increasing availability as well as ecological validity. These aspects have proven to be highly relevant for children and adolescents with obsessive-compulsive disorder (OCD). Exposure and Response Prevention therapy, which is the state-of-the-art treatment for OCD, builds on the reconstruction of everyday life exposure to anxious situations. However, while compulsive behavior predominantly occurs in home environments, exposure situations during therapy are limited to clinical settings. Telemedical treatment allows to shift from this limited exposure reconstruction to exposure situations in real life.In the SSTeP KiZ study (smart sensor technology in telepsychotherapy for children and adolescents with OCD), we combine video therapy with wearable sensors delivering physiological and behavioral measures to objectively determine the stress level of patients. The setup allows to gain information from exposure to stress in a realistic environment both during and outside of therapy sessions.In a first pilot study, we explored the sensitivity of individual sensor modalities to different levels of stress and anxiety. For this, we captured the obsessive-compulsive behavior of five adolescents with an ECG chest belt, inertial sensors capturing hand movements, and an eye tracker.Despite their prototypical nature, our results deliver strong evidence that the examined sensor modalities yield biomarkers allowing for personalized detection and quantification of stress and anxiety. This opens up future possibilities to evaluate the severity of individual compulsive behavior based on multivariate state classification in real-life situations.Clinical relevance-Our results demonstrate the potential for efficient personalized psychotherapy by monitoring physiological and behavioral changes with multiple sensor modalities in ecologically valid real-life scenarios. *This work is funded by the Bundesministerium für Gesundheit (BMG) project SSTeP KiZ (2520DAT700)

During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic management accounting, i.e. target costing. We analyse three distinct characteristics of this strategic management accounting tool, namely its market orientation, its use as co-ordination instrument and its interaction with other factors affecting long-term cost structure in the form of strategic learning. The analysis shows that the more 'strategic' dimensions are added to the problem of cost management, the less valid are 'strategic' management accounting proposals in terms of the usual way target costing is employed.