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Digital maturity of administration entities in a state-led food certification system using the example of Baden-Württemberg
(2025) Francksen, Sabrina; Ghaziani, Shahin; Bahrs, Enno; Okpala, Charles Odilichukwu R.
Digital transformation is increasingly relevant in food certification systems, improving processes, coordination, and data accessibility. In state-led certification systems, public entities hold a political mandate to promote digital transformation, yet little is known about digital maturity in these systems or how to assess it. This study assesses the digital maturity of a state-led food certification system in Baden-Württemberg, Germany, focusing on private sector stakeholders involved in its administration. Additionally, it examines potential measures that the governing public entity can take and evaluates the suitability of the methods used. A total of 25 out of 43 organisations were surveyed using the Digital Maturity Assessment (DMA) framework validated for the European Union (EU). Six dimensions were analysed: Digital Business Strategy, Digital Readiness, Human-Centric Digitalisation, Data Management, Automation and Artificial Intelligence, and Green Digitalisation. Data Management and Human-Centric Digitalisation were the most developed, highlighting strong data governance and workforce engagement. Automation and Artificial Intelligence were ranked lowest, reflecting minimal adoption but also indicating that not all dimensions might be of the same relevance for the variety of organisations. The variability in scores and organisation-specific relevance underscores the European DMA framework’s value, particularly due to its subsequent tailored consultation process and its integration into EU policy.
The economics of capital allocation in firms: Evidence from internal capital markets
(2024) Hoang, Daniel; Gatzer, Sebastian; Ruckes, Martin
We analyze a unique chief financial officer (CFO) survey data set to examine capital allocation in firms. Top management is aware of agency and information problems at the divisional level and organizes the budgeting process to counteract managerial oppor- tunism, employing systems of interconnected measures, including layers of approval, divi- sional budgets, reporting requirements, and compensation schemes. When making funding decisions, top management relies heavily on top-level nonfinancial information, such as the assessment of divisional managers’ abilities. However, substantial parts of the capital bud- get do not require top management approval as firms trade off the benefits and costs of decentralization, thereby deviating from the traditional paradigm of decentralized project initiation but centralized project approval. Even firms with active internal capital markets tilt capital allocation toward relatively even distributions, reflecting the use of capital alloca- tion as a credible communication device. We also find that within-firm agency problems may result in capital rationing, that is, divisions’ restricted access to internal capital. CFOs also believe that integrating multiple businesses into an internal capital market results in tangible financial benefits, predominantly lower costs of capital and higher debt capacities. Thus, our findings also support coinsurance arguments suggesting that internal capital markets may improve access to external financing.
The daily relations between workplace anger, coping strategies, work outcomes, and workplace affiliation
(2025) Umbra, Robin; Fasbender, Ulrike
This study examines the daily relations among workplace anger, coping strategies, work outcomes, and employee dispositions using a conceptual framework based on affective events theory and cognitive perspectives on emotions. A sample of 214 full-time employees took part in a two-week study, contributing 1,611 daily observations through an experience sampling approach. Contrary to the assumption that workplace anger always detrimentally relates to work outcomes, the results showed a nonsignificant relation between workplace anger and workplace resource depletion, as well as a positive link between workplace anger and goal achievement. These relations were dependent on the coping strategies used by employees in response to anger-inducing situations, as well as their attitudes toward workplace affiliation. These findings suggest the need to expand affective events theory to include coping strategies as a mediator between affective responses and work outcomes. They also highlight the importance of integrating employee-level factors into organizational research models.

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