BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS
Scope & Guideline
Shaping the Future of Business Through Research
Introduction
Aims and Scopes
- Entrepreneurship and Innovation:
The journal emphasizes research on entrepreneurship, including the dynamics of startups, innovation ecosystems, and the role of personality traits in entrepreneurial success. - Sustainability and Circular Economy:
A significant focus is placed on sustainability practices, including the development of circular economy business models and sustainability reporting frameworks. - Financial Management and Corporate Governance:
Research related to corporate finance, risk management, valuation, and regulatory frameworks is central, exploring implications for both private and public sectors. - Digital Transformation and Technology in Business:
The journal covers the impact of digitalization on business practices, including the integration of AI in accounting and auditing, and technology's role in enhancing operational efficiencies. - Taxation and Economic Policies:
There is a strong interest in taxation issues, particularly concerning multinational corporations, tax avoidance strategies, and the implications of tax reforms on business operations. - Regional Economic Studies:
Research often reflects on regional economic developments, particularly in the context of European markets, with a focus on case studies from the Baltic States and Germany.
Trending and Emerging
- Impact of COVID-19 on Business Practices:
There is a growing body of research exploring how the COVID-19 pandemic has reshaped business models, entrepreneurship, and operational strategies, highlighting resilience and adaptability. - Sustainability Reporting and Corporate Responsibility:
The trend towards enhanced sustainability reporting practices is gaining momentum, with research focused on frameworks for measuring and reporting sustainability efforts. - Artificial Intelligence in Business:
The integration of AI technologies into various business functions—including accounting, auditing, and risk management—is emerging as a critical area of study, as organizations seek to leverage these tools for competitive advantage. - Circular Economy and Resource Management:
Research is increasingly focused on circular economy models, exploring how businesses can innovate to reduce waste and enhance resource efficiency. - Dynamic Capabilities in Crisis Management:
There is a notable trend towards understanding how organizations develop dynamic capabilities to navigate crises, with a focus on adaptability and strategic resilience.
Declining or Waning
- Traditional Accounting Practices:
Papers focusing on conventional accounting methods and practices have seen a decline, possibly due to the increasing emphasis on digital and automated solutions in accounting. - General Management Theories:
Research that strictly adheres to classical management theories without incorporating contemporary issues such as digitalization or sustainability appears to be less prevalent. - Static Economic Models:
Papers that rely on static economic models without addressing the dynamic nature of modern business environments are becoming less common, reflecting a shift towards more adaptive and real-time analysis. - Local Business Taxation:
While taxation remains a core theme, the focus on local business taxation issues has waned, possibly overshadowed by broader discussions on international tax strategies and regulatory changes. - Historical Business Practices:
There seems to be a decrease in research dedicated to historical perspectives on business practices, as current trends and future-oriented studies gain more attention.
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