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Number of items at this level: 93.

2019

Posch, Arthur; Garaus, Christian (2019). Boon or Curse? A Contingent Perspective on the Effects of Strategic Planning on Organizational Ambidexterity (In Press). Long range planning Elsevier 10.1016/j.lrp.2019.03.004

Braumann, Evelyn; Grabner, Isabella; Posch, Arthur (January 2019). Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness (Submitted). In: 2nd Swiss Winter Accounting Conference. Adelboden, Schweiz. 29.-31. 01. 2019.

Braumann, Evelyn; Grabner, Isabella; Posch, Arthur (January 2019). Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness (Submitted). In: Management Accounting Section Midyear Meeting. Fort Lauderdale, United States. 4.-5. Jan. 2019.

2018

Braumann, Evelyn; Grabner, Isabella; Posch, Arthur (December 2018). Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness (Submitted). In: 11th Conference on New Directions in Management Accounting. Brussels, Belgium. 12.-14. Dez. 2018.

Arnold, Markus C.; Hannan, R. Lynn; Tafkov, Ivo D. (2018). Team Member Subjective Communication in Homogeneous and Heterogeneous Teams. The Accounting Review, 93(5), pp. 1-22. American Accounting Association 10.2308/accr-52002

Braumann, E.; Grabner, I.; Posch, Arthur (14 August 2018). Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness (Submitted) Accounting, Organizations and Society 10.2139/ssrn.3230828

Artz, Martin; Arnold, Markus Christopher (2018). Starr oder doch flexibel? Zielvorgaben richtig gestalten. Controlling & Management Review, 5, pp. 14-22. Springer

Arnold, Markus C.; Grasser, Robert (2018). What is a fair amount of executive compensation? Outrage potential of two key stakeholder groups. Journal of business finance & accounting, 45(5-6), pp. 651-685. Wiley 10.1111/jbfa.12309

Arnold, Markus Christopher; Lerch, Benjamin Michel; David, Lips; Ramon, Sprecher (March 2018). Wie machen Gemeinden mehr aus ihrem Geld? Schweizer Gemeinde, 55(3), pp. 49-51. Schweizerischer Gemeindeverband

Arnold, Markus Christopher; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (January 2018). Investment Professionals’ Use of Corporate Social Responsibility Disclosures (Unpublished). In: AAA Management Accounting Section (MAS) Mid-Year Meeting.

Arnold, Markus Christopher; Bassen, Alexander; Frank, Ralf (2018). Timing effects of corporate social responsibility disclosure: an experimental study with investment professionals. Journal of sustainable finance & investment, 8(1), pp. 45-71. Taylor & Francis 10.1080/20430795.2017.1368229

Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (2018). Materializing Innovation Capability: A Management Control Perspective. Journal of management accounting research, 30(2), pp. 163-185. American Accounting Association 10.2308/jmar-52062

2017

Arnold, Markus Christopher; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (22 September 2017). Investment Professionals’ Use of Corporate Social Responsibility Disclosures (Unpublished). In: Hoosier Accounting Research Conference. Indiana University. 22.09.2017.

Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (September 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Submitted) The Accounting Review

Arnold, Markus Christopher; Hannan, R.Lynn; Tafkov, Ivo D. (August 2017). Mutual Monitoring and Team Member Communication in Teams (Unpublished). In: AAA Annual Meeting.

Arnold, Markus Christopher; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (June 2017). Investment Professionals’ Use of Corporate Social Responsibility Disclosures (Unpublished). In: ENEAR (European Network for Experimental Accounting Research) Conference. KU Leuven, Belgium. 02.-03.06.2017.

Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (June 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Unpublished). In: ENEAR Conference.

Arnold, Markus Christopher; Hannan, R.Lynn; Tafkov, Ivo D. (March 2017). Mutual Monitoring and Team Member Communication in Teams (Unpublished). In: 14th Annual Conference for Management Accounting Research. Vallendar, Rheinland-Pfalz. 09.03.-10.03.2017.

Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (March 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Unpublished). In: Annual Conference for Management Accounting Research. Vallendar, DE. 09.03.-10.03.2017.

Arnold, Markus Christopher; Hannan, R.Lynn; Tafkov, Ivo D. (January 2017). Mutual Monitoring and Team Member Communication in Teams (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. San Juan, Puerto Rico. 05.01.-07.01.2017.

Arnold, Markus Christopher; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (January 2017). Investment Professionals’ Use of Corporate Social Responsibility Disclosures (Unpublished). In: AAA Financial Accounting and Reporting Section Mid-Year Meeting. Charlotte, NC. 27.-28.01.2017.

Arnold, Markus Christopher; Artz, Martin (January 2017). The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation (Unpublished). In: AAA Management Accounting Section (MAS) Mid-Year Meeting.

Arnold, Markus Christopher; Elsinger, Florian; Rankin, Frederick W. (January 2017). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations : Experimental Evidence (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. San Juan, PR.

2016

Arnold, Markus Christopher; Artz, Martin (December 2016). The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation (Unpublished). In: New Directions in Management Accounting Conference. Brussels, Belgium. 14.-16.12.2016.

Arnold, Markus Christopher; Hannan, R. Lynn; Tafkov, Ivo D. (August 2016). Mutual Monitoring and Team Member Communication in Teams (Submitted) The Accounting Review

Arnold, Markus Christopher; Artz, Martin (August 2016). The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation (Submitted) The Accounting Review

Arnold, Markus Christopher; Artz, Martin; Grasser, Robert Andreas (2016). Incentive recalibration through intra-year target revisions : evidence from sales manager's targets (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. Dallas, Texas. 07.01-09.01.2016.

Arnold, Markus Christopher; Artz, Martin (2016). The use of a single budget or separate budgets for planning and Performance evaluation (Unpublished). In: Annual Conference for Management Accounting Research. WHU Vallendar. 10.03.-11.03.2016.

Arnold, Markus Christopher; Artz, Martin (2016). The use of a single budget or separate budgets for planning and performance evaluation (Unpublished). In: Global Management Accounting Research Symposium. East Lansing, MI. 23.06.-24.06.2016.

2015

Arnold, Markus Christopher; Artz, Martin (2015). Target difficulty, target flexibility, and firm performance. Accounting, organizations and society, 40(1), pp. 61-77. Elsevier 10.1016/j.aos.2014.12.002

Arnold, Markus Christopher (2015). The effect of superiors' exogenous constraints on budget negotiations. The Accounting Review, 90(1), pp. 31-57. American Accounting Association 10.2308/accr-50864

Arnold, Markus Christopher; Gillenkirch, Robert Maria (2015). Using negotiated budgets for planning and performance evaluation: An experimental study : an experimental study. Accounting, organizations and society, 43, pp. 1-16. Elsevier 10.1016/j.aos.2015.02.002

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and task interdependence in teams (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. Newport Beach, California. 08.01.-10.01.2015.

Arnold, Markus Christopher; Artz, Martin; Grasser, Robert Andreas (2015). Incentive recalibration through intra-year target revisions : evidence from sales managers' target (Unpublished). In: Annual Conference for Management Accounting Research. WHU Vallendar. 05.03-06.03.2015.

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and task interdependence in teams (Unpublished). In: Annual Conference for Management Accounting Research. WHU Vallendar. 05.03.-06.03.2015.

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and task interdependence in teams (Unpublished). In: Canadian Academic Accounting Association Annual Meeting. Toronto. 28.05.-31.05.2015.

Arnold, Markus Christopher; Artz, Martin; Grasser, Robert Andreas (2015). Incentive recalibration through intra-year targer revisions : evidence from sales managers' targets (Unpublished). In: Global Management Accounting Research Symposium. Kopenhagen. 17.06.-19.06.2015.

Arnold, Markus Christopher; Artz, Martin; Grasser, Robert Andreas (2015). Incentive recalibration through intra-year target revisions : evidence from sales managers' targets (Unpublished). In: American Accounting Association Annual Conference. Chicago, Illinois. 07.08.-12.08.2015.

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and Task interdependence in teams (Unpublished). In: American Accounting Association Annual Conference. Chicago, Illinois. 07.08.-12.08.2015.

Arnold, Markus Christopher; Tafkov, I. D. (2015). Managerial discretion and task interdependence in teams (Unpublished). In: Global Management Accounting Research Symposium. Kopenhagen. 17.06.-19.06.2015.

2014

Arnold, Markus Christopher; Grasser, Robert Andreas (August 2014). Effects of competitive pressure on principal-Agent relationship : an experimental investigation (Unpublished). In: American Accounting Association Annual Conference. Atlanta, Georgia. 02.08.-06.08.2014.

Arnold, Markus Christopher; Grasser, Robert Andreas (March 2014). Effects of competitive pressure on principal-Agent relationship : an experimental investigation (Unpublished). In: Annual Conference for Management Accounting Research. WHU Vallendar. 12.03.-13.03.2014.

Grasser, Robert Andreas (2014). Essays on behavioral aspects of the design and disclosure of compensation contracts. (Dissertation, Universität Bern, Wirtschafts- und Sozialwissenschaftliche Fakultät)

Arnold, Markus Christopher; Grasser, Robert Andreas (2014). Effects of competitive pressure on principal-agent relationship : an experimental investigation (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. Orlando, Florida. 09.01.-11.01.2014.

Arnold, Markus Christopher; Hannan, R.L.; Tafkov, I.D. (2014). Non-verifiable communication in homogeneous and heterogeneous teams (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. Orlando, FL. 09.01-11.01.2014.

Arnold, Markus Christopher; Gillenkirch, R. M.; Hannan, R. L. (2014). The effect of environmental risk on the efficiency of negotiated transfer prices (Unpublished). In: American Accounting Association Annual Conference. Atlanta, Georgia. 02.08.-06.08.2014.

Arnold, Markus Christopher; Hannan, R. L.; Tafkov, I. D. (2014). Non-verifiable communication in homogeneous and heterogeneous teams (Unpublished). In: American Accounting Association Annual Conference. Atlanta, Georgia. 02.08.-06.08.2014.

2013

Arnold, Markus Christopher; Gillenkirch, Robert M. (May 2013). Uncertainty and Information Asymmetry in Budget Negotiations (Unpublished). In: Accounting Research Workshop Basel. Basel.

Arnold, Markus Christopher; Gillenkirch, Robert M.; Hannan, R. Lynn (March 2013). The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices (Unpublished). In: Annual Conference for Management Accounting Research. Vallendar, Deutschland. 07.03. - 08.03.2013.

Arnold, Markus Christopher; Gillenkirch, Robert M. (March 2013). Uncertainty and Information Asymmetry in Budget Negotiations (Unpublished). In: Annual Conference for Management Accounting Research. WHU – Otto Beisheim School of Management. 07.03.-08.03.2013.

Arnold, Markus Christopher; Gillenkirch, Robert M. (February 2013). Uncertainty and Information Asymmetry in Budget Negotiations (Unpublished). In: IAAER Meeting.

Arnold, Markus Christopher; Gillenkirch, Robert M. (January 2013). Uncertainty and Information Asymmetry in Budget Negotiations. In: AAA Management Accounting Section (MAS) Mid-Year Meeting.

Arnold, Markus Christopher (2013). Steuerliche Verrechnungspreise und interne Unternehmensrechnung. In: Oestreicher, Andreas (ed.) Modernisierung des Unternehmenssteuerrechts (pp. 1-16). Herne: HWB Verlag

2012

Arnold, Markus Christopher; Gillenkirch, Robert M.; Hannan, R. Lynn (20 August 2012). The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices. In: AAA 2013 Management Accounting Section (MAS) Meeting Paper. 10.2139/ssrn.2132578

Arnold, Markus Christopher; Artz, Martin (August 2012). Target difficulty, intra-year target revisions and firm performance: evidence from business units' targets. In: Performance: Targets, Measurement, and Evaluation. American Accounting Association

Arnold, Markus Christopher; Brüggen, Alexander (2012). Experimental research in accounting. Editorial. Journal of Management Control, 23(2), pp. 93-96. Springer 10.1007/s00187-012-0162-y

2011

Arnold, Markus Christopher (14 August 2011). Costly Budget Negotiations and Financial Distress : an Experimental Investigation. In: AAA Annual Meeting. 10.2139/ssrn.1909536

Arnold, Markus Christopher; Schreiber, Dominik (August 2011). Strategic Reputation Building and Norm Enforcement : an Experimental Study in a Capital Budgeting Setting. In: AAA Management Accounting Section Mid-Year Meeting. AAA 2012 Management Accounting Section (MAS) Meeting Paper (pp. 1-35). American Accounting Association 10.2139/ssrn.1910108

Arnold, Markus Christopher (May 2011). Costly Budget Negotiations and Financial Distress : an Experimental Investigation (Unpublished). In: EAA Annual Meeting.

Böckem, Sabine; Schiller, Ulf (2011). Supplier credits, limited liquidity, and timely demand information. OR-Spektrum, 33(2), pp. 393-418. Berlin: Springer 10.1007/s00291-010-0212-5

Löffler, Clemens; Pfeiffer, Thomas; Schiller, Ulf; Wagner, Joachim (2011). Zentralisierung, Transferpreise und spezifische Investitionen: Ein selektiver Verfahrensvergleich. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 63(11), pp. 1-33. Düsseldorf: Verl.-Gruppe Handelsblatt

Pfeiffer, Thomas; Schiller, Ulf; Wagner, Joachim (2011). Cost-based transfer pricing. Review of accounting studies, 16(2), pp. 219-246. Norwell, Mass.: Springer 10.1007/s11142-011-9140-0

2010

Arnold, Markus Christopher; Gillenkirch, Robert M. (May 2010). Using Negotiated Budgets for Planning and Performance Evaluation : an Experimental Study (Unpublished). In: EAA Annual Meeting.

Arnold, Markus Christopher; Gillenkirch, Robert M. (January 2010). Using negotiated budgets for planning and Performance Evaluation : an experimental study (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting.

Engelberger, Raphael (2010). Determinanten und Auswirkungen des bilanzpolitischen Verhaltens von Unternehmen. Drei empirische Studien. Schriftenreihe Internationale Rechnungslegung: Vol. 20. Hamburg: Kovac

de Vegt, Marcel (2010). Bilanzpolitik und ihre Sanktionierung. Analytische und empirische Studien. Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling: Vol. 84. Hamburg: Kovac

Keimer, Imke (2010). Bilanzpolitik, IT-Investitionen und die strategische Ausrichtung des Kostenmanagements. Empirische Arbeiten aus dem Bereich Accounting. Schriftenreihe Innovative betriebswirtschaftliche Forschung und Praxis: Vol. 274. Hamburg: Kovac

Schiller, Ulf; Böckem, Sabine (2010). Level Playing Fields in Regulated Network Industries: Cost‐Based Access Pricing, Depreciation, and Capacity Choice. Zeitschrift für Betriebswirtschaft ZfB, 80(3), pp. 1-20. Berlin: Springer

Asel, Johannes; Posch, Arthur; Speckbacher, Gerhard (2010). Der Finanzbereich in Krisenzeiten: Vom Performance Management zum integrierten Performance-Risk Management. Controlling & Management - Zeitschrift für Controlling & Management ZfCM, 54(Suppl. 2), pp. 60-67. Springer Gabler 10.1365/s12176-012-0298-5

2009

Arnold, Markus Christopher; Gillenkirch, Robert M. (August 2009). Using negotiated budgets for planning and Performance Evaluation : an experimental study (Unpublished). In: AAA Annual Meeting.

Arnold, Markus Christopher; Schreiber, Dominik (January 2009). Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting.

Bigus, Jochen; Schorn, Philipp (2009). Eigenkapital und Bankenaufsicht. Wirtschaftsstudium WISU, 38, pp. 823-827. Düsseldorf: Lange

Kiefer, Kerstin; Schorn, Philipp (2009). Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen. Eine empirische Studie für Deutschland, Österreich und die Schweiz. Zeitschrift für Betriebswirtschaft ZfB, 79(3), pp. 335-365. Berlin: Springer 10.1007/s11573-008-0222-9

Schorn, Philipp (2009). Studien zu den Auswirkungen einer IFRS-Umstellung auf die Fremdfinanzierung und zur schwellenwertorientierten Bilanzpolitik. Schriftenreihe Internationale Rechnungslegung: Vol. 13. Hamburg: Kovac

2008

Arnold, Markus Christopher; Schreiber, Dominik (August 2008). Audits, reputation, and repeated interaction in a capital budgeting Setting (Unpublished). In: AAA Annual Meeting. Anaheim, CA. 03.-06.08 2008.

Arnold, Markus Christopher; Schreiber, Dominik (May 2008). Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting (Unpublished). In: EAA Annual Meeting.

Bigus, Jochen; Kiefer, Kerstin (2008). Internationale Weiterentwicklungen des Deutschen Corporate Governance Kodex. In: Freidank, Carl-Christian; Peemöller, Volker (eds.) Corporate Governance und interne Revision. Handbuch für die Neuausrichtung des Internal Auditings (pp. 913-926). Berlin: Erich Schmidt Verlag

Böckem, Sabine; Schiller, Ulf (2008). Option Contracts in Supply Chains. Journal of economics & management strategy, 17(1), pp. 219-245. Malden, Mass.: Blackwell 10.1111/j.1530-9134.2008.00176.x

Leibfritz, Claudius (2008). Der freiwillige Börsenrückzug, Unternehmensbewertung und Delegationseffizienz - Zurück in die Zukunft? Eine empirische Analyse. Finanzmanagement: Vol. 47. Hamburg: Kovac

Walker, Björn (2008). Strategische Preis- und Kapazitätsplanung in Theorie und Praxis. Hamburg: Kovac

Bigus, Jochen; Schorn, Philipp (2008). IFRS-adoption and Relationship Lending. Zeitschrift für Betriebswirtschaft ZfB, 78(6), pp. 73-112. Berlin: Springer

Piening, Jose Anita; Engelberger, Raphael; Schiller, Ulf; Sallin, Bernard (2008). Aufbau und Ausgestaltung eines internen Kontrollsystems (IKS) in mittelgrossen Unternehmen - Ein alternativer Ansatz. Controlling & Management - Zeitschrift für Controlling & Management ZfCM, 52(6), pp. 394-400. Wiesbaden: Springer Gabler

Schiller, Ulf (2008). Kontrollrechte und Anreize in einem Prinzipal-Agenten Modell. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 60(59), pp. 30-42. Düsseldorf: Verl.-Gruppe Handelsblatt

Kiefer, Kerstin (2008). Drei empirische Studien zu Anreiz- und Finanzierungswirkungen der externen Rechnungslegung. Internationale Rechnungslegung: Vol. 6. Hamburg: Kovac

2007

Schiller, Ulf; Keimer, Imke; Egle, Ulrich; Keune, Hugo (2007). Kostenmanagement in der Schweiz - Eine empirische Studie. Controlling. Zeitschrift für erfolgsorientierte Unternehmenssteuerung, 19(6), pp. 301-307. München: C.H. Beck 10.15358/0935-0381-2007-6-301

Schiller, Ulf; Walker, Björn (2007). Marktzutrittsbarrieren, Preistreiberei oder Kostendruck? Vergleichende Analyse der Jahresabschlüsse Schweizer Detailhändler mit internationalen Gegenspielern. Die Unternehmung : Swiss journal of business research and practice, 61(2), pp. 105-123. Versus, Zürich

Schiller, Ulf; Hagmüller, Jürgen; Keimer, Imke (2007). Prognose finanzieller Kennzahlen. In: Freidank, Carl-Christian; Lachnit, Laurenz; Tesch, Jörg (eds.) Vahlens Grosses Auditing Lexikon (pp. 476-477). München: Vahlen

Schiller, Ulf (2007). Informationsökonomik. In: Köhler, Richard; Küpper, Hans-Ulrich; Pfingsten, Andreas (eds.) Handwörterbuch der Betriebswirtschaft, Bd. 1 (pp. 741-749). Stuttgart: Schäffer-Poeschel

2006

Böckem, Sabine; Schiller, Ulf; de Vegt, Marcel (2006). Die Balanced Scorecard als Instrument der Mitarbeitermotivation. In: Zaugg, Robert J. (ed.) Handbuch Kompetenzmanagement. Durch Kompetenz nachhaltig Werte schaffen. Festschrift für Prof. Dr. Dr. h.c. mult. Norbert Thom zum 60. Geburtstag (pp. 315-324). Bern: Haupt

Schiller, Ulf; Hagmüller, Jürgen (2006). Managemententlohnung und Berichterstattungsanreize. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 58(Sonderheft55), pp. 1-23. Düsseldorf: Verl.-Gruppe Handelsblatt

Schiller, Ulf; Göx, Robert (2006). An economic perspective on transfer pricing. In: Chapman, Christopher; Hopwood, Anthony; Shields, Michael (eds.) Handbook of Management Accounting Research, Volume 2 (pp. 673-695). Amsterdam: Elsevier

Hagmüller, Jürgen; Schiller, Ulf (2006). Managemententlohnung und Berichterstattungsanreize. In: VII. Symposium zur ökonomischen Analyse der Unternehmung, 18. - 20.09.2006, Bielefeld ([1-34]). Vallendar: German Economic Association of Business Administration

2005

Schiller, Ulf (2005). Institut für Unternehmensrechnung und Controlling der Universität Bern. Controlling & Management - Zeitschrift für Controlling & Management ZfCM, 49(4), pp. 278-280. Springer Gabler 10.1007/BF03251502

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