Uwe Götze

Prof. Dr. Uwe Götze

Chair of Management Accounting and Control, Chemnitz University of Technology, 09107 Chemnitz, Germany
orcid

Research Focus & Metrics

Academic Career Length

23Years (2004-Present)

(Calculated once Scilit publication data is synced: current year − year of first publication + 1)

Representative Publications

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3 November 2020 in Sustainability
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Journal Article
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GCGonçalo Cardeal
Gonçalo Cardeal
KHKristina Höse
Kristina Höse
Inês RibeiroInês Ribeiro
Inês Ribeiro
Uwe GötzeUwe Götze
Uwe Götze
The topic of sustainable business models is growing in literature and in the industry, driving companies to search for opportunities to improve their impact on the three pillars of sustainability—profit, people, and planet (economic, social, and environmental). However, the process of developing sustainable business models is often complex, due to conflicting objectives from the three dimensions of sustainability. This paper presents a procedure model that supports the design and assessment of business models with a sustainable perspective, by integrating a new business model canvas for sustainability (BMCS) and an evaluation method to assess it. A comprehensive assessment is proposed, performed in a life cycle perspective. The proposed model is applied and validated with a real case study, based on a new business model for an aircraft maintenance, repair, and overhaul company. The case is based on shifting from traditional maintenance, repair, and overhaul activities to adopting additive manufacturing as an activity that allows manufacturing optimized spare parts with benefits for the costumer. The results show the application of the procedure model on a specific case study, as well as the potential of additive manufacturing as a driver for more sustainable business models in the aircraft maintenance sector.

30 September 2021 in Sustainability
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ASAnika Süß
Anika Süß
KHKristina Höse
Kristina Höse
Uwe GötzeUwe Götze
Uwe Götze
Since the need of sustainable development is indisputable, companies are forced to strive for resources, processes, and products that are sustainable. Thus, their business models as the main representation of their activities should be designed in an ecologically, economically, and socially beneficial way. However, designing and developing sustainable business models is closely linked to their evaluation. Sustainable business model evaluation as a vital part of business model development has been addressed in literature in the past with increasing frequency. As a consequence, the plethora of different approaches of sustainability-oriented business model evaluation calls for a systematic literature review. Thus, in this study, we reviewed existing articles on sustainability-oriented business model evaluation and identified four main categories of evaluation methods: single indicators (I), indicator system/framework (II), simulation-based evaluation (III), and multi criteria decision-making (IV). By analyzing and structuring the proposed approaches, their benefits and limitations are revealed, pointing out gaps and future research needs for successfully designing and evaluating business models today and in the future.

22 February 2018 in Metals
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ASAnja Schmidt
Anja Schmidt
SSSteve Siebeck
Steve Siebeck
Uwe GötzeUwe Götze
Uwe Götze
GWGuntram Wagner
Guntram Wagner
DNDaisy Nestler
Daisy Nestler
The research and development of new materials such as particle-reinforced aluminum matrix composites (AMCs) will only result in a successful innovation if these materials show significant advantages not only from a technological, but also from an economic point of view. Against this background, in the Collaborative Research Center SFB 692, the concept of an integrated technology, user, and market analysis and forecast has been developed as a means for assessing the technological and commercial potential of new materials in early life cycle stages. After briefly describing this concept, it is applied to AMCs and the potential field of manufacturing aircraft components. Results show not only technological advances, but also considerable economic potential—the latter one primarily resulting from the possible weight reduction being enabled by the increased yield strength of the new material.

1 January 2016 in Journal of Cleaner Production
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Closed access
Inês RibeiroInês Ribeiro
Inês Ribeiro
JKJörg Kaufmann
Jörg Kaufmann
ASA. Schmidt
A. Schmidt
Paulo PeçasPaulo Peças
Paulo Peças
EHE. Henriques
E. Henriques
Uwe GötzeUwe Götze
Uwe Götze

14 November 2023 in Schmalenbach Journal of Business Research
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FRFanny Richter
Fanny Richter
WGWladislav Gawenko
Wladislav Gawenko
Uwe GötzeUwe Götze
Uwe Götze
MHMichael Hinz
Michael Hinz
Social sustainability and, in particular, its measurement and reporting are gaining importance in society, politics and business but are facing major challenges. This is because there are no standardized and uniform approaches or frameworks. The existing approaches cover social issues, but no systematic presentation has been proposed. Moreover, there is no approach that can be applied in both management accounting and financial reporting. The aim of this paper is to present a catalog of criteria for addressing this issue and thus to close the research gap. For this purpose, frameworks utilizing catalogs of criteria for social sustainability assessment and reporting are analyzed and critically reviewed. One major weakness found is that all frameworks are oriented around only socially protected values in their catalogs. As social sustainability is focused on the impact on stakeholders, these are frequently missed. One solution to this problem is to adopt a 1:1 ratio of socially protected values to stakeholders, which is developed and described in this paper via a catalog of criteria. Furthermore, a systematic presentation of social issues using a four-level structure is proposed. Social indicators are, in turn, assigned to subcategories, to supercategories, and finally to stakeholders. This not only improves transparency and comprehensibility but also simplifies decision-making. A procedure model for the application of the catalog is also suggested. Such a catalog has not been described in previous research.

14 June 2022 in Sustainability
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KHKristina Höse
Kristina Höse
ASAnika Süß
Anika Süß
Uwe GötzeUwe Götze
Uwe Götze
Recent developments, such as climate change, demographic change and resource scarcity, have forced companies to turn towards more sustainable resources, processes and products. Thus, their business models should be developed in a way that meets social, ecological and economic challenges. A vital part of this development process is the evaluation of business models against the background of sustainability targets during different phases of this process. This paper addresses the, thus far, largely neglected sustainability-related strategic evaluation in the earlier phases of business model development. Based on a sustainability-related canvas approach and concepts from strategic management theory, it suggests a method for sustainability-related strategic evaluation of business models as well as business model ideas and options. Therefore, a procedure for evaluation is presented and five main criteria are developed that should be taken into account: eligibility to create stakeholder’s benefit, market attractiveness, heterogeneity/singularity, permanence and eligibility to generate sustainability-oriented value.