@techreport{RemmerbachKrumme2020,
  author    = {Remmerbach, Klaus-Ulrich and Krumme, Robin},
  title     = {The effectiveness of compliance management systems},
  pages     = {50},
  year      = {2020},
  language  = {en}
}
@article{ToennissenBeinkeTeuteberg2020,
  author    = {T{\"o}nnissen, Stefan and Beinke, Jan Heinrich and Teuteberg, Frank},
  title     = {Understanding token-based ecosystems - a taxonomy of blockchain-based business models of start-ups},
  series = {Electronic Markets},
  journal   = {Electronic Markets},
  doi       = {10.1007/s12525-020-00396-6},
  year      = {2020},
  language  = {en}
}
@article{ToennissenTeuteberg2020,
  author    = {T{\"o}nnissen, Stefan and Teuteberg, Frank},
  title     = {Analysing the impact of blockchain-technology for operations and supply chain management: An explanatory model drawn from multiple case studies},
  series = {International Journal of Information Management},
  volume    = {52/2020},
  journal   = {International Journal of Information Management},
  doi       = {10.1016/j.ijinfomgt.2019.05.009},
  pages     = {1 -- 25},
  year      = {2020},
  language  = {en}
}
@book{RemmerbachKrumme2020,
  author    = {Remmerbach, Klaus-Ulrich and Krumme, Robin},
  title     = {The effectiveness of compliance management systems},
  publisher = {FH M{\"u}nster},
  address   = {M{\"u}nster},
  isbn      = {978-3-947263-21-9},
  doi       = {10.25974/fhms-17785},
  url       = {http://nbn-resolving.de/urn:nbn:de:hbz:836-opus-177857},
  publisher      = {FH M{\"u}nster - University of Applied Sciences},
  year      = {2020},
  abstract  = {This working paper addresses the effectiveness of compliance management systems (CMS). The objective is to answer the question whether CMS are effective, and to consider the limits of compliance. For this purpose, the highly legalistic topic is considered in the context of business ethics and behavioural economic foundations. The review of effectiveness is based on the seven basic components set out in the Assurance Standard of the Institut der Wirtschaftspr{\"u}fer in Deutschland e. V. [Institute of Public Auditors in Germany, Incorporated Association] (IDW AssS 980). To answer this question, reference is made to the three levels of business ethics and to selected behavioural economics concepts. For example, performance pressure, peer pressure and variable compensation schemes encourage opportunistic behaviour. It is argued that corporate compliance depends significantly on the behaviour of single individuals and their environment. Especially in the context of economic activity and competition, compliance cannot be equated to morality and ethics, or be expected as a matter of course. On the whole, the interdisciplinary consideration of corporate compliance demonstrates a natural limit whenever ethical and moral standards are contrary to economic interests.},
  language  = {en}
}