The CPI Working Paper Series
Our CPI working paper series disseminates business research from the members of the CPI or associated researchers. The working papers constitute “work in progress” and might be further developed for publishing in an international research journal. They are published to inspire discussion and promote the advancement of our knowledge of business matters.
The views expressed are those of the authors and do not necessarily reflect those of the CPI.
Our Working Papers 2022/23
Alexandra Jülich & Avo Schönbohm
Business model analysis has surged as a significant stream in strategic management. This paper analyses the benefits of structuring business model analysis as a serious game.
The researchers follow an action research approach with four consecutive workshops. Data is collected via triangulation of action research, focus groups and an anonymised questionnaire.
The results suggest that applied game mechanics increase participant motivation, improve their discussions, reduce cognitive biases, instil conceptual knowledge, foster procedural effectiveness business model analysis and allow them to perform the tasks individually.
The collected results encourage an active and reflected use of game and play within the strategic planning process and make a case for further research.
Link to management control research
A business model analysis is an essential element of strategic performance management and, hence, strategic control. Serious games and gamification are applied for performative work experiences and form a vital part of the new normal in the digital transformation.
Implementation of Product Carbon Emission Standards
An analysis of barriers and opportunities for start-ups
The increasing need to account for emissions from products leads to an increased introduction of emission
standards in companies. This paper analyses the barriers and opportunities of implementing such
standards in start-ups.
A qualitative approach allows three different perspectives on the topic. A literature review forms the
basis, which is completed by eight expert interviews and a case study in form of a product emission
analysis of a toothpaste.
The results show that especially the complexity of the methods and internal capacity problems hinder
the implementation. Nevertheless, there is potential such as market differentiation and increased process
transparency. Structural, financial, technical and information-related measures support the implementation
of product emission standards.
The results provide start-ups with an overview of expected opportunities and obstacles in the introduction
of product emission standards. Derived measures provide guidance on the right way to deal with
Link to management control research
Growing sustainability efforts require companies to have an overview of the emissions of their products.
To exploit new business potential and secure a worthwhile long-term investment, standards need to be
Publication guidelines CPI Working Papers
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CPI Working Papers are a publication of the Controlling Plus+ Institut (CPI) at the Berlin School of Economics and Law (BSEL). The goal of the CPI Working Papers series is to publish original and innovative scientific contributions in the various areas of strategy, controlling and related fields.
Authors may be professors, lecturers and (in special cases) students at Berlin School of Economics and Law, as well as external authors that have a special relationship with the school or the institute.
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Publications must comply with all formal academic standards. They should consist of a minimum of 5,000 and a maximum of 10,000 words. They must contain biographic note of around 200 words per author as well as a structured abstract (max. 300 words in total) covering the following items:
Purpose Inhaltliche Zielstellung
Originality/value Originalität/Theoretischer Beitrag
Link to management control research Bezug zum Thema Controlling oder Unternehmenssteuerung
Paper type Klassifikation (see below)
Bibliographic notes and Abstracts need to be provided in English and German. Manuscripts should be sent to one of the editors (cf. below) in electronic form.
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To clarify claim and character, all CPI Working Papers publications should be classified on the first inside page. Standard paper types are: Research Paper, Viewpoint, Technical paper, Conceptual paper, Case study, Literature review, Research note, Teaching note. Further classifications may be introduced by the editors if necessary.
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For every manuscript turned in the group of editors will collectively decide on one reviewer; this could be one of the editors or an external expert on the field.
The reviewer will provide a statement (of at least 300 words) on the manuscript and will make a suggestion about the further treatment of the manuscript, whether to publish it as it has been turned in, to publish it with minor changes lying within the responsibility of the author, to publish it on the condition that changes indicated in the review are dealt with, or to refuse publication. Decisions of how to proceed will be made by the group of editors. These usually will be unanimous and will be fed back to authors within four to six weeks – including the reviewer’s statement. Technical and formal editing issues may be dealt with by the CPI student assistant upon acceptance of the paper.
In order to increase the visibility of the school’s research, editors may also suggest other outlets for publication.
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The editors also offer a pre-review of manuscripts, screening manuscripts explicitly not handed in for publication. Editors will decide on whether to encourage authors to develop a manuscript for publication and might give some advice in this direction. This feedback will usually be given within four to six weeks and will in no way predetermine a future reviewing process.
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If one of the editors turns in a manuscript for publication, he/she will not take part in the reviewing and decision making processes.
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The editors are:
Prof. Dr. Ulf Diefenbach [email protected]
Prof. Dr. Christoph Dörrenbächer [email protected]