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SBUR December 2025

Vol. 77, Issue 4, December 2025 + SPECIAL ISSUE: Futures Imagined

Editorial
Futures Imagined: Navigating Sustainability, Digitalization, and Entrepreneurship in Business and Management Research
Markus Reihlen | Matthias Wenzel | Monika Imschloss | Thomas Gehrig

Original Article
Digital Responsibility: Building Bridges Between Organization Theory and Information Systems
Hannah Trittin-Ulbrich | Markus P. Zimmer | Stefanie Habersang | Leonhard Dobusch | Maren Gierlich-Joas | Elke Schüßler | Benjamin Mueller | Cristina Mihale-Wilson | Julia Zeller-Lanzl | Stephan Bohn | Marc-Fabian Körner | Georg von Richthofen | Ali Aslan Gümüşay

Original Article
The Past, Present and Future of the Corporate Actor: Ontological, Epistemological and Theoretical Considerations
Michaela Haase | Elke Schuessler | Ute Schmiel | Günther Ortmann | Andreas Suchanek | Dennis Schoeneborn

Original Article
Impact Entrepreneurship: Reimagining Entrepreneurial Purpose and Research for Driving Societal Impact
Amyn Vogel | Monica Nadegger | Barbara Wolf | Jelena Spanjol | Ali Aslan Gümüşay | Laura Marie Edinger-Schons | Christine Volkmann | Kristin Krebs | Julian Bafera | Larissa Gebken | Paul Vilchez | Felizia von Schweinitz | Judith Stroehle | Britta M. Gossel | Daniel J. Kruse | Mona Mirtsch | Viktoria L. Unger

Original Article
Design Science Across Disciplines: Building Bridges for Advancing Impactful Business Research
Christoph Seckler | René Mauer | Jan vom Brocke | Marvin Hanisch | Stephanie Schrage | Orestis Terzidis | Barbara E. Weißenberger

Original Article
A Tale of Open Science: Emergence of a New Normal
Meikel Soliman | Marko Sarstedt | Susanne J. Adler | Doreen Siegfried | Oliver Genschow | Monika Imschloss

Original Article
The VHB-Rating 2024—more than Just Another Rating
Jutta Geldermann | Christian Koziol | Thomas Volling

Original Article
Increasing Collaboration Through Silo-busting: a Case Study
André de Waal | Rivka van den Berg

Original Article
R&D Cooperation: Direct and Indirect Effect and Complementary. An Oaxaca-Blinder Decomposition for a Developing Country
Carolina Pasciaroni

Original Article
The Reporting of Alternative Performance Measures in Germany and the Introduction of the ESMA Guidelines
Jens Görmar | Martin Thomsen | Christoph Watrin

Original Article
The Effects of Accountability On Favoritism in Subjective Performance Evaluations: An Eye-Tracking Study
Kai A. Bauch | Barbara E. Weißenberger

Original Article
Securing Accountability in Executive Management: The Advanced Role of Management Accountants as Accountability Partners
Volker Stein | Arnd Wiedemann | Jan-Philipp Dielmann

Original Article
Deferred Tax Assets on Tax Loss Carryforwards During Economic Shock Situations
Vanessa Flagmeier | Felix Werthebach

Original Article
Effectiveness of Internal Corporate Governance Mechanisms in Controlling Non-Performing Loans of an Emerging Economy
Mohammad Kamal Hossain | Fazlur Rahman | Uttam Golder | Humayun Kabir

Original Article
Corporate Financing in the Deleveraging Era
Alessandro Zeli | Matilde Bini

Original Article
The “Mission Impossible” of a Steady State, Value-Neutral Investments, and Value Maximization in Terminal Value Calculations
Bernhard Schwetzler | Felix Bogateck

Original Article
Ecosystem Selection Criteria and Implications: A Conjoint Experiment of Ecosystem Partners’ Decision-Making
Maximilian Julius Krome

Original Article
Drivers and Outcomes of Sustainable Innovation in the Business and Management Field: A Systematic Literature Review
Ignacio Aldeanueva-Fernández | Francoise Contreras

Original Article
Government Interventions in a Hydrogen Supply Chain: a Bi-criteria, Game-theoretic Approach
Maria Beranek | Udo Buscher

 

All volumes and issues of SBUR are available open access on the publisher website: https://link.springer.com/journal/41471