03 Faculty of Business, Economics and Social Sciences > Department of Business Management > Institute for Accounting and Controlling > Institute for Accounting and Controlling, Managerial Accounting

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Number of items at this level: 117.

Journal Article

Posch, Arthur; Garaus, Christian (2019). Boon or Curse? A Contingent Perspective on the Effects of Strategic Planning on Organizational Ambidexterity. Long range planning, p. 101878. Elsevier 10.1016/j.lrp.2019.03.004

Arnold, Markus Christopher; Gillenkirch, R. M.; Hannan, R. L. (2019). The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices. Contemporary accounting research, 36(2), pp. 1122-1145. Wiley 10.1111/1911-3846.12450

Arnold, Markus Christopher; Artz, Martin (2019). The use of a single budget or separate budgets for planning and performance evaluation. Accounting, organizations and society, 73, pp. 50-67. Elsevier 10.1016/j.aos.2018.06.001

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

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; 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

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

Posch, Arthur; Wiedenegger, Armin (2013). Innovativeness in Family Firms: Drivers of Innovation and their Mediating Role. Zeitschrift für Betriebswirtschaft Special Issue, 83(4), pp. 91-129. Springer 10.1007/978-3-658-04092-5_5

Posch, Arthur; Speckbacher, Gerhard (2012). Führung in Familienunternehmen: Besonderheiten der Entscheidungsfindung und Verhaltenssteuerung und deren Auswirkung auf den Unternehmenserfolg. Zeitschrift für Betriebswirtschaft ZfB, 82(Suppl. 3), pp. 5-23. Springer 10.1007/s11573-012-0566-z

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

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

Asel, Johannes A.; Posch, Arthur; Speckbacher, Gerhard (2011). Squeezing or Cuddling? The Impact of Economic Crises on Management Control and Stakeholder Management. Review of Managerial Science, 5(2), pp. 213-231. Springer 10.1007/s11846-010-0051-4

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

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

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

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

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

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

Newspaper or Magazine Article

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

Posch, Arthur; Speckbacher, Gerhard (2011). Der Mittelstand – Rückgrat der österreichischen Wirtschaft. WU.Alumni.News, 76, p. 7. Wirtschaftsuniversität Wien

Book Section

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

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

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

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; 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

Book

Posch, Arthur (2012). Management Control in Family Firms : the Influence of Family Involvement on Decision-Facilitating and Decision-Influencing Roles of Management Control Systems. Wien: Wirtschaftsuniversität Wien

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

Asel, Johannes; Posch, Arthur (2010). Financial Leadership in Krisenzeiten: CFO-Studie 2009. CFO aktuell: Vol. Spezial. Wien: Linde

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

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

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

Conference or Workshop Item

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.

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 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; 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.

Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (September 2017). Materializing Innovation Capability: A Management Control Perspective (Unpublished). In: 9th Conference on Performance Measurement and Management Control. Nice, France. 13.-15. 09. 2017.

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

Klein, Aleksandra; Posch, Arthur (August 2017). A Little Change Goes a Long Way: An Institutional Perspective on Change Processes in a Family Firm. Academy of Management Proceedings, 2017(1), p. 15716. Academy of Management 10.5465/AMBPP.2017.15716abstract

Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (August 2017). Materializing Innovation Capability: A Management Control Perspective. Academy of Management Proceedings, 2017(1), p. 12317. Academy of Management 10.5465/AMBPP.2017.12317abstract

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.

Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (May 2017). Materializing Innovation Capability: A Management Control Perspective. In: 40th Annual Meeting European Accounting Association. Valencia, Spain. 10.-12. 05. 2017.

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.

Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (January 2017). Materializing Radical Innovation Capability: A Management Control Perspective. In: Management Accounting Section Midyear Meeting. San Juan, Puerto Rico. 5.-7. 01. 2017.

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.

Grabner, Isabella; Posch, Arthur; Wabnegg, Markus (November 2016). Materializing Radical Innovation Capability: A Management Control Perspective (Unpublished). In: The Nordic Accounting Conference. Copenhagen, Denmark. 17.-18. 11. 2016.

Posch, Arthur; Garaus, Christian (August 2016). The Joint Influence of Strategic Planning and Ambidextrous Culture on Organizational Ambidexterity. Academy of Management Proceedings, 2016(1), p. 16612. Academy of Management 10.5465/ambpp.2016.16612abstract

Posch, Arthur; Speckbacher, Gerhard (August 2016). The Role of Middle Management in the Implementation of Sustainability Strategies (Unpublished). In: Academy of Management (AOM) Meeting. Anaheim, United States. 5.-9. 08. 2016.

Posch, Arthur; Speckbacher, Gerhard (July 2016). The Role of Middle Management in the Implementation of Sustainability Strategies (Unpublished). In: EGOS Colloquium. Naples, Italy. 7.-9. 07. 2016.

Posch, Arthur (May 2016). Integrating Risk into Control System Design (Unpublished). In: Annual Congress of the European Accounting Association. Maastricht, Netherlands. 11.-05. Mai 2016.

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.

Klein, Aleksandra; Posch, Arthur (July 2015). A Little Change Goes a Long Way: Management Accounting Change Framework Revised (Unpublished). In: EGOS Colloquium. Athens, Greece. 1.-4. 07. 2015.

Posch, Arthur (June 2015). Integrating Risk into Control Systems in the Context of Crisis Situations (Unpublished). In: Global Management Accounting Research Symposium. Copenhagen, Denmark. 18.-19. 06. 2015.

Posch, Arthur (8 April 2015). Integrating Risk into Control Systems in the Context of Crisis Situations (Unpublished). In: Invited Presentation at Research Seminar organized by the Department of Accounting and Information Management at Maastricht University. Maastricht, Netherlands. 8. 04. 2015.

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.

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.

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.

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; 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 (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.

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.

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.

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.

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

Working Paper

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

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

Posch, Arthur (September 2017). A Management-Control Perspective on Risk Management: The Complementarity between Risk-Focused Results Controls and Risk-Focused Information Sharing (Unpublished) Wien: Vienna University of Economics and Business

Posch, Arthur (January 2017). A Contingent Perspective on Management Accounting Systems in Family Firms (Unpublished) Wien: Vienna University of Economics and Business 10.2139/ssrn.2902526

Posch, Arthur; Speckbacher, Gerhard (2017). The Role of Middle Management in the Implementation of Sustainability Strategies (Unpublished) Wien: Vienna University of Economics and Business 10.2139/ssrn.2902552

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

Thesis

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

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