Nils Joachim

Learn More
Improved accounting for intangible assets is one of the major challenges to future financial reporting. Conventionally, resources spent on intangibles such as knowledge, design, licenses, and trademarks have been expensed and hence treated merely as costs and not as investments with book values. Such an arbitrary way of dealing with intangible resources is(More)
This literature review synthesizes existing research in the field of Service-Oriented Architectures (SOA) from a business perspective and integrates results from 40 works to offer researchers an overview about the existing body of knowledge in this research field as well as a research agenda, which unifies and extends previous efforts. While the literature(More)
This paper argues that business process standardization, as part of BPM activities, is an effective way to improve business process flexibility and performance. We develop and empirically evaluate a theoretical model of the differential impact of business process homogenization and optimization on business process flexibility and performance. The analysis(More)