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Wie identifizieren KMU geeignete Ressourcen für Business-to-Business-Sharing?

Wie identifizieren KMU geeignete Ressourcen für Business-to-Business-Sharing?
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Year:    2022

Author:    Steiner, Mischa, Huber, Sebastian, Trachsel, Viviane

ZfKE – Zeitschrift für KMU und Entrepreneurship, Vol. 70 (2022), Iss. 3-4 : pp. 151–167

Abstract

How do SMEs identify suitable resources for business-to-business sharing?

Business-to-business sharing, and in particular the strategic sharing of operational resources between small and medium-sized enterprises (SMEs), is still underdeveloped, yet a promising opportunity. In most cases, such resources are discovered rather accidentally, as it is precisely the systematic identification of resources suitable for B2B sharing that represents a major hurdle. The identification of suitable resources is, however, a prerequisite for sharing between companies to emerge at all. In close cooperation with a group of selected Swiss SMEs, a structured approach was developed to identify resources suitable for sharing on the basis of materiality and divisibility using readily available data from financial accounting. This cross-industry approach allows to identify suitable resources with little effort and thus create the preconditions to seize the benefits from B2B sharing.

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Journal Article Details

Publisher Name:    Global Science Press

Language:    German

DOI:    https://doi.org/10.3790/zfke.70.3-4.151

ZfKE – Zeitschrift für KMU und Entrepreneurship, Vol. 70 (2022), Iss. 3-4 : pp. 151–167

Published online:    2022-07

AMS Subject Headings:    Duncker & Humblot

Copyright:    COPYRIGHT: © Global Science Press

Pages:    17

Author Details

Steiner, Mischa

Huber, Sebastian

Trachsel, Viviane

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  55. Jüttner, U., Huber, S., Furrer, S., Windler, K., Meldau, S. (2019): Mit wem, warum und wie in Dienstleistungen kooperieren? Der Entwicklungsprozess einer Toolbox für die Praxis. In: M. Bruhn und K. Hadwich (Hrsg.), Kooperative Dienstleistungen: Spannungsfelder zwischen Service Cooperation und Service Coopetition (S. 71–88). Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-26389-8_4.  Google Scholar
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  57. Keusch, N. (2022, März 22): Können Firmen teilen lernen? Neue Zürcher Zeitung, 24.  Google Scholar
  58. Kocher, P.-Y., Kaudela-Baum, S., Wolf, P. (2011): Enhancing Organisational Innovation Capability Through Systemic Action Research: A Case of a Swiss SME in the Food Industry. Systemic Practice and Action Research, 24(1), 17–44. https://doi.org/10.1007/s11213-010-9174-4.  Google Scholar
  59. Pellens, B., Fülbier, R. U., Gassen, J., Sellhorn, T. (2021): Internationale Rechnungslegung: IFRS 1 bis 17, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe: mit Beispielen, Aufgaben und Fallstudie (11., überarbeitete Auflage). Schäffer-Poeschel Verlag.  Google Scholar
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  61. Radjou, N. (2021): The B2B sharing revolution. Terra Nova. https://tnova.fr/site/assets/files/18554/terra-nova_note_the-b2b-sharing-revolution_181121.pdf?36rpe.  Google Scholar
  62. Rinne, A. (2019, Januar 4): 4 big trends for the sharing economy in 2019. World Economic Forum. https://www.weforum.org/agenda/2019/01/sharing-economy/.  Google Scholar
  63. Schweizer, M., Trossmann, E. (1998): Break-Even-Analysen: Methodik und Einsatz. 2. Aufl., Berlin: Duncker & Humblot.  Google Scholar
  64. Soltysova, Z., Modrak, V. (2020): Challenges of the sharing economy for SMEs: A literature review. Sustainability, 12(16), 6504. https://doi.org/10.3390/su12166504.  Google Scholar
  65. Sterchi, W., Mattle, H., Helbling, M. (2013): Schweizer Kontenrahmen KMU. SKV.  Google Scholar
  66. Tayles, M., Drury, C. (2001): Moving from Make/Buy to Strategic Sourcing: The Outsource Decision Process. Long Range Planning, 34(5), 605–622. https://doi.org/10.1016/S0024-6301(01)00080-2.  Google Scholar
  67. Vatamanescu, E.-M., Alexandru, V.-A. (2018): Beyond innovation: The crazy new world of industrial mash-ups. In: E.-M. Vatamanescu und F. M. Pînzaru (Hrsg.), Knowledge Management in the Sharing Economy (Bd. 6, S. 271–285). Springer International Publishing. https://doi.org/10.1007/978-3-319-66890-1_14.  Google Scholar
  68. Waddell, S. (2012): Global finance as an action research domain: Testing the boundaries. Action Research, 10(1), 40–60. https://doi.org/10.1177/1476750311414736.  Google Scholar
  69. Wallenstein, J., Shelat, U. (2017): WHAT’S NEXT FOR THE SHARING ECONOMY? BCG Henderson Institute. https://www.bcg.com/publications/2017/strategy-technology-digital-whats-next-for-sharing-economy.  Google Scholar
  70. Weiber, R., Lichter, D. (2019): Share Economy: Die „neue“ Ökonomie des Teilens. In: T. Kollmann (Hrsg.), Handbuch Digitale Wirtschaft (S. 1–33). Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-17345-6_60-1.  Google Scholar
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  72. Gnyawali, D. R., Ryan Charleton, T. (2018): Nuances in the Interplay of Competition and Cooperation: Towards a Theory of Coopetition. Journal of Management, 44(7), 2511–2534. https://doi.org/10.1177/0149206318788945.  Google Scholar
  73. Gleich, R. (2002): „Innovation Action Research“ als neue Methodik der Controllingforschung. In: J. Weber & B. Hirsch (Hrsg.), Controlling als akademische Disziplin (S. 439–447). Deutscher Universitätsverlag. https://doi.org/10.1007/978-3-322-81430-2_28.  Google Scholar
  74. Georgi, D., Bründler-Ulrich, S., Schaffner, D., Federspiel, E., Wolf, P., Abplanalp, R., Minder, B., Frölicher, J. (2019): ShareCity: Sharing-Ansätze, Sharing-Verhalten, Sharing-Strategien, Sharing-Cases in Städten. https://doi.org/10.1007/978-3-658-23700-4.  Google Scholar
  75. García-Unanue, J., Felipe, J. L., Gallardo, L. (2015): Using Action Research to Achieve the Implementation of Cost Accounting: The Case of the Public Sports Organizations at Local Level. Systemic Practice and Action Research, 28(2), 111–123. https://doi.org/10.1007/s11213-014-9322-3.  Google Scholar
  76. Ezzell, J. R., Vora, P. P. (2001): Leasing versus purchasing: Direct evidence on a corporation’s motivations for leasing and consequences of leasing. The Quarterly Review of Economics and Finance, 41(1), 33–47. https://doi.org/10.1016/S1062-9769(00)00060-0.  Google Scholar
  77. Eschberger, T. (2020, März 3): B2B Sharing: Der nächste Schritt für die Sharing Economy? LEAD Innovation Blog. https://www.lead-innovation.com/blog/b2b-sharing.  Google Scholar
  78. Eichhorst, W., Spermann, A. (2015): Sharing Economy–Chancen, Risiken und Gestaltungsoptionen für den Arbeitsmarkt (Nr. 69; IZA Research Report, S. 29). Forschungsinstitut zur Zukunft der Arbeit.  Google Scholar
  79. Doppio, N., Väinämö, S., Haukipuro, L. (2021): Design elements of innovation contests supporting Open Innovation in SMEs – An action research study. Journal of Innovation Management, 8(4), 26–56. https://doi.org/10.24840/2183-0606_008.004_0003.  Google Scholar
  80. Dick, B. (2000): A beginner’s guide to action research. http://www.aral.com.au/resources/guide.html.  Google Scholar
  81. Demary, V. (2014): Competition in the sharing economy (Working Paper Nr. 19/2015). Institut der deutschen Wirtschaft (IW). http://hdl.handle.net/10419/112778.  Google Scholar
  82. Dekkers, R. (2000): Decision models for outsourcing and core competencies in manufacturing. International Journal of Production Research, 38(17), 4085–4096. https://doi.org/10.1080/00207540050204948.  Google Scholar
  83. Daunoriene, A., Drakšaite, A., Snieška, V., Valodkiene, G. (2015): Evaluating sustainability of sharing economy business models. Procedia – Social and Behavioral Sciences, 213, 836–841. https://doi.org/10.1016/j.sbspro.2015.11.486.  Google Scholar
  84. Coughlan, P., Coghlan, D. (2002): Action research for operations management. International Journal of Operations & Production Management, 22(2), 220–240. https://doi.org/10.1108/01443570210417515.  Google Scholar
  85. Choi, H. R., Cho, M. J., Lee; K., Hong, S. G., Woo, C. R. (2014): The business model for the sharing economy between SMEs. WSEAS Transactions on Business and Economics, 11, 10.  Google Scholar
  86. Cho, M., Lee, K., Choi, H., Hong, S., Park, C., Kim, H. (2013): Introduction strategy of inter-corporate sharing economy for small businesses competitiveness reinforcement. International Conference on Business Administration, 109–118.  Google Scholar
  87. Bratianu, C. (2018): The Crazy New World of the Sharing Economy. In: E.-M. Vatamanescu & F. M. Pînzaru (Hrsg.), Knowledge Management in the Sharing Economy: Cross-Sectoral Insights into the Future of Competitive Advantage (S. 3–18). Springer International Publishing. https://doi.org/10.1007/978-3-319-66890-1_1.  Google Scholar
  88. Bower, J. L. (2017): Managing Resource Allocation: Personal Reflections From a Managerial Perspective. Journal of Management, 43(8), 2421–2429. https://doi.org/10.1177/0149206316675929.  Google Scholar
  89. Binder, C., Schäffer, U. (2005): Die Entwicklung des Controllings von 1970 bis 2003 im Spiegel von Publikationen in deutschsprachigen Zeitschriften. Die Betriebswirtschaft, 65(6), 603–626. ABI/INFORM Global; International Bibliography of the Social Sciences (IBSS).  Google Scholar
  90. Bhat, S., Gijo, E. V., Rego, A. M., Bhat, V. S. (2020): Lean Six Sigma competitiveness for micro, small and medium enterprises (MSME): An action research in the Indian context. The TQM Journal, 33(2), 379–406. https://doi.org/10.1108/TQM-04-2020-0079.  Google Scholar
  91. Becker, W., Ulrich, P., Baltzer, B. (2022): Status Quo der Controlling-Lehre in Deutschland. In: W. Becker und P. Ulrich (Hrsg.), Handbuch Controlling (S. 29–42). Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-26431-4_2.  Google Scholar
  92. Becker, W., Lutz, S., Back, C. (2011): Gabler Kompaktlexikon modernes Rechnungswesen: 2.000 Begriffe nachschlagen, verstehen, anwenden (3., überarb. Aufl). Gabler.  Google Scholar

Section Title Page Action Price
Mischa Steiner / Sebastian Huber / Viviane Trachsel: Wie identifizieren KMU geeignete Ressourcen für Business-to-Business-Sharing? 151
Zusammenfassung 151
Abstract 152
I. Einleitung 152
II. Theoretischer Hintergrund 154
1. Unternehmensressourcen in der B2B-Sharing Economy 154
2. Identifikation von Ressourcen aus Daten des Rechnungswesens 155
3. Kriterien zur Beurteilung der Eignung für ein Sharing 155
4. Aktionsforschung 156
III. Empirische Ergebnisse 157
1. Studiendesign 157
2. Prozess zur Identifikation von für das Sharing geeigneten Ressourcen in KMU 160
IV. Diskussion 162
1. Kritische Würdigung der angewandten Forschungsmethodik 162
2. Fazit und Ausblick 163
Literaturverzeichnis 164