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Workshop: Research in Ethics and Accounting

Der "Research in Ethics & Accounting Workshop" ist eine gemeinsame Initiative des Friede-Springer-Stiftungslehrstuhls für Unternehmensethik und Controlling (Philipp Schreck) sowie des Lehrstuhls für Wirtschaftsethik (Ingo Pies).  Ca. 2-3 Mal im Semester laden wir international angesehene Forscher zu Vorträgen nach Halle oder Wittenberg ein, um den wissenschaftlichen Austausch zu Controlling sowie Wirtschafts- und Unternehmensethik zu fördern. Darüber hinaus besteht für Fakultätsmitglieder die Möglichkeit zu Einzelgesprächen.

Wir freuen uns über eine möglichst hohe Beteiligung der Doktoranden, Habilitanden und Professoren. Eine gesonderte Anmeldung ist nicht erforderlich. Details wie Titel und Abstract werden jeweils kurz vor den Vorträgen per E-Mail und auf dieser Seite bekanntgegeben.

Ansprechpartner für die Veranstaltungen ist Philipp Schreck ().

Wir freuen uns auf spannende Vorträge von folgenden Kollegen:

Jun.-Prof. Dr. Rainer Michael Rilke (WHU – Otto Beisheim School of Management)

Leading by example—How image concerns guide leaders to reduce dishonesty in groups

Achtung! Dieser Vortrag findet abweichend bereits um 16:00 Uhr statt!

13. Juni 2018, 16:00 Uhr, Raum SR.1, Große Steinstr. 73

Abstract: We experimentally study how different reporting hierarchies influence dishonesty in teams. Subjects report the outcome of a private die-roll to their group. Group members get payoffs, only if all three reports are identical. We vary the reporting hierarchies, i.e., whether all subjects report simultaneously, as in flat hierarchies, or sequentially, as in steep hierarchies where one person, the leader, is asked to report first. We observe the honest leader effect, as the levels of dishonesty are highest in simultaneous reporting hierarchies without a leader. Additional treatments investigate into the driving forces of honest leader effect, show that the fact that leaders behavior is exposed to the group triggers image concerns, which in turn lead to more ethical outcomes. Our study offers a new view on the effect of hierarchies on ethical outcomes. Existing studies that focused mainly on the effect of leadership on group behavior, we shift the focus on how leadership roles influence first-mover’s behavior itself.

Zur Person: Rilke completed his PhD at the Department of Corporate Development and Business Ethics at the University of Cologne (Supervisor: Prof. Dr. Bernd Irlenbusch) in 2014. His research interests include Behavioral and Experimental Economics as well as Behavioral Business Ethics.

Dr. Agne Kajackaite (Wissenschaftszentrum Berlin für Sozialforschung)

Lying About Luck Versus Lying About Performance

5. Dezember 2018, 18:00 Uhr, Raum SR.1, Große Steinstr. 73

Abstract: I compare lying behavior in a real-effort task in which participants have control over outcomes and a task in which outcomes are determined by pure luck. Participants lie significantly more in the random-draw task than in the real-effort task, leading to the conclusion lying about luck is intrinsically less costly than lying about performance.

Zur Person: Agne Kajackait is head of the Junior Research Group Ethics and Behavioral Economics at the Berlin Social Science Center (Wissenschaftszentrum Berlin für Sozialforschung; WZB). The group aims to understand unethical behavior, particularly lying behavior, by conducting economic lab experiments. Further topics in the research focus of the group are incentives, risk preferences, and ignorance.


Frühere Vorträge

Prof. Dr. Eddy Cardinaels (Tilburg University, KU Leuven)

"Rejections, Incentives, and Employee Creativity: When Chocolate Is Better Than Cash" (6. Juni 2018)

Prof. Dr. Christoph Lütge (Technische Universität München)

"On Experimental Philosophy and Ethics" (18. April 2018)

Prof. Dr. Alfons Balmann (IAMO – Leibniz-Institut für Agrarentwicklung in Transformationsökonomien)

"Can modern agriculture meet societal expectations?" (10. Januar 2018)

Prof. Dr. Astrid Dannenberg (Universität Kassel)

"Cheating under pressure" (15. November 2017)

Dr. Paolo Perego (Erasmus Universität Rotterdam)

"Does new corporate disclosure add value? Textual attributes and assurance of Integrated Reporting" (8. November 2017)

FH-Prof. Dr. Markus Scholz (FHWien der WKW)

"Beyond the Win-Win: Corporate Norm-Taking and Norm-Making" (25. Oktober 2017)

Prof. Dr. Gerhard Minnameier (Goethe-Universität Frankfurt am Main)

"Moral im ökonomischen Kontext: Eine systematische Verortung im Rahmen des Rational-Choice-Ansatzes" (19. April 2017)

Prof. Dr. Lutz Preuss (University of Sussex)

"Paradoxical thinking: What is it and how can it help to address tensions in corporate sustainability" (25. Januar 2017)

Prof. Dr. Hans van Oosterhout (Erasmus Universiteit Rotterdam)

"Authority and Democracy in Corporate Governance?" (7. Dezember 2016)

Prof. Dr. Isabella Grabner (Universiteit Maastricht)

"The complementarity between CSR disclosures and the use of CSR-based performance measures in CEO annual incentive contracts" (26. Oktober 2016)

Prof. Dr. Björn Fasterling (EDHEC Business School)

"Human Rights Due Diligence as Risk Management" (21. September 2016)

Prof. Dr. Juliane Reinecke (University of Warwick)

"When Industrial Democracy meets Corporate Social Responsibility - A comparison of the Bangladesh Accord and Alliance as response to the Rana Plaza disaster" (11. Mai 2016)

Prof. Dr. Siegwart Lindenberg (Rijksuniversiteit Groningen)

"Organizational dynamics: The interplay of mindsets, leaders, culture, and routines" (27. April 2016)

Prof. Dr. Bernd Irlenbusch (Universität zu Köln)

"Adam's Legacy: Hiding Behind Fig Leafs" (20. Januar 2016)

Dr. Andreas Ostermaier (Technische Universität München)

"Reciprocity and honesty in budgeting: An experimental investigation" (16. Dezember 2015)

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