Entscheidungstheorie

Laux, Helmut; Gillenkirch, Robert M.; Schenk-Mathes, Heike Y.

doi:10.1007/978-3-642-55258-8

Cited by 63 publications

(19 citation statements)

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“…These consequences will lead to a result of the alternatives into the decision model. Important figures of the decision maker are defined as targets, these values are the result (Laux, Gillenkirch, & Schenk-Mathes, 2014).…”

Section: Digital Customer Accessmentioning

confidence: 99%

“…These characteristics are decision relevant environmental conditions. The illustration of Figure 1 "Structures of environmental conditions" (Laux et al, 2014) shows different environmental situations and a possibility of designing decision conditions. A decision structure under certainty means, that the decision maker has the real condition of the alternatives, hence all relevant information for the decision is given.…”

Section: Digital Customer Accessmentioning

confidence: 99%

“…In the case of uncertainty there are two more possibilities. Either for the decision maker it's not possible to calculate a likelihood of conditions (uncertainty-narrow sense) or for the decision maker the probability of occurrence of a condition is computable (risk) (Laux et al, 2014).…”

Section: Digital Customer Accessmentioning

confidence: 99%

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The Competitive Advantage of Digital Decision Making for Strategic Decisions—In Scope of the Supply Chain

Hoßfeld¹

2018

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This paper will discuss the advantage of decision making supported by a digital system and will provide an overview. Decision making in organizations is a significant system implied task of managers and therefore a broad area in scientific research, not only in the discipline management-even from technical to humanistic disciplines.Nowadays the trend of digitalization captures all areas of live as well as the typical management task of decision making. Triggered by the digitalization trend business will move toward an autonomous decision making of machines or cyber systems. The important step toward autonomous decisions or decision support (cyber systems will prepare a decision, but finally executed by a human) will be the next development step for decision making.The hypothesis, that the digital set up for decision making in organizations will increase the efficiency of strategic decisions will be proofed by an empiric study. The research method for the empiric part of this paper is a questionnaire. This online questionnaire will be answered by professionals and scholar. As a typical example for a strategic decision, the author explains a business case in the supply chain function of organizations. The research findings of the questionnaire will illustrate that the digitalization of supply chain processes is in scope of managers and consultants, to reach higher efficiency by increased turnover or reduced costs. The result of this paper verifies an improved decision process by usage of digital features, but the capability of the entire digital possibilities is not fully achieved yet.

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Section: Digital Customer Accessmentioning

confidence: 99%

Section: Digital Customer Accessmentioning

confidence: 99%

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The Competitive Advantage of Digital Decision Making for Strategic Decisions—In Scope of the Supply Chain

Hoßfeld¹

2018

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“…Audit research has shown an increased interest in the effects of the individual´s risk preference on the audit quality (e.g. Johnstone 2000; Klersey and Roberts 2010;Pummerer et al 2013;Laux et al 2014) already for some time,. The auditor´s risk preference has a considerable impact on the audit process as auditors follow mostly a risk-based approach and make their decisions based on risk assessments (Dusenbury et al 2000;Johnstone 2000).…”

Section: Introductionmentioning

confidence: 99%

A matter of Motivation - The Effects of Risk Preference and Task Complexity on the Auditor’s Motivation

Haid

Graschitz

Heimerl

2019

WSB Journal of Business and Finance

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This article examines whether and how several audit-specific attributes influence auditor’s motivation. Following the literature, the research project focuses mainly on the impact of risk preference, task complexity and the liability situation in this issue. A 2x2 mixed-subjects case-based experiment was conducted to gain data for in-depth insights. In sum 209 master students with a major in accounting and auditing participated in the experiment. The results indicate that increased risk aversion leads to a higher observed task motivation. Regarding the task complexity, data analysis shows that increasing task complexity lowers auditor’s motivation. This study contributes to the stream of judgment and decision making literature and offers new insights in to the relationship and dependence of inherent auditor-specific factors.

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“…For a structured economic and integrated evaluation of innovative (and often complex) products, processes, production factors (such as materials) and combinations of these object types, a procedure model has proven to be worthwhile [8][9][10][11]. This model is characterized by a hierarchical breakdown of the evaluation task as well as a decision theory-based sequence of six steps at each level:…”

Section: Economic Evaluationmentioning

confidence: 99%

Evaluation of the Technical-Economic Potential of Particle- Reinforced Aluminum Matrix Composites and Electrochemical Machining

Schubert

Götze

Hackert-Oschätzchen

et al. 2016

IOP Conf. Ser.: Mater. Sci. Eng.

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Entscheidungstheorie

Cited by 63 publications

References 0 publications

The Competitive Advantage of Digital Decision Making for Strategic Decisions—In Scope of the Supply Chain

The Competitive Advantage of Digital Decision Making for Strategic Decisions—In Scope of the Supply Chain

A matter of Motivation - The Effects of Risk Preference and Task Complexity on the Auditor’s Motivation

Evaluation of the Technical-Economic Potential of Particle- Reinforced Aluminum Matrix Composites and Electrochemical Machining

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