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

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Number of items at this level: 193.

Journal Article

Arnold, Markus C.; Artz, Martin; Tafkov, Ivo D. (2024). The Effect of Target Transparency on Managers’ Target Setting Decisions. Accounting, organizations and society, 112 Elsevier 10.1016/j.aos.2024.101545

Sautner, Judith; Grabner, Isabella; Posch, Arthur; Duftner, Christina (2023). How to plug the leaky pipeline in clinical rheumatology across Europe-lessons to be learned from experiences in business. Rheumatology, 62(11), pp. 3538-3546. Oxford University Press 10.1093/rheumatology/kead090

Arnold, Markus; Artz, Martin; Grasser, Robert A. (2023). When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives’ Targets. Contemporary accounting research, 40(1), pp. 324-355. Wiley 10.1111/1911-3846.12834

Arnold, Markus C.; Grasser, Robert A. (2022). Do Job Candidates' Effort Promises Matter When the Labor Market is Competitive? Experimental Evidence. Journal of management accounting research, 34(2), pp. 1-21. American Accounting Association 10.2308/JMAR-19-067

Arnold, Markus C.; Artz, Martin; Tafkov, Ivo D. (2022). The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation. The Accounting Review, 97(7), pp. 1-22. American Accounting Association 10.2308/TAR-2021-0103

Arnold, Markus C.; Artz, M.; Grasser, R. (2021). The (Non-)Use of New Information for Incentive Recalibration: Evidence from Sales Managers’ Intra-year Target Revisions (Submitted). The Accounting Review American Accounting Association

Bauch, Kai A.; Kotzian, Peter; Weissenberger, Barbara E. (2021). Likeability in subjective performance evaluations: does it bias managers’ weighting of performance measures? Journal of business economics, 91(1), pp. 35-59. Springer 10.1007/s11573-020-00976-0

Arnold, Markus; Elsinger, Florian; Rankin, Frederick W. (2021). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence. Management Science, 67(12), pp. 7912-7931. INFORMS 10.1287/mnsc.2020.3843

Arnold, Markus (2021). Challenges of Subjectivity in Team Performance Evaluation. Pacific accounting review, 33(1), pp. 20-35. Emerald 10.1108/PAR-09-2020-0146

Braumann, Evelyn C.; Grabner, Isabella; Posch, Arthur (2020). Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness. Accounting, organizations and society, 84, p. 101128. Elsevier 10.1016/j.aos.2020.101128

Posch, Arthur (2020). Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing. Accounting, organizations and society, 86, p. 101126. Elsevier 10.1016/j.aos.2020.101126

Arnold, Markus C.; Hannan, R. Lynn; Tafkov, Ivo D. (2020). Mutual Monitoring and Team Member Communication in Teams. The Accounting Review, 95(5), pp. 1-21. American Accounting Association 10.2308/accr-52659

Posch, Arthur; Garaus, Christian (2019). Boon or Curse? A Contingent Perspective on the Effects of Strategic Planning on Organizational Ambidexterity. Long range planning, 53(6), p. 101878. Elsevier 10.1016/j.lrp.2019.03.004

Bauch, Kai A. (2019). Dysfunktionale Effekte der Checklistenverwendung zur Aufdeckung doloser Handlungen in der Abschlussprüfung. Betriebswirtschaftliche Forschung und Praxis, 71(1), pp. 3-20. NWB-Verlag

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.; Tafkov, Ivo D. (2019). Managerial Discretion and Task Interdependence in Teams. Contemporary accounting research, 36(4), pp. 2467-2493. Wiley 10.1111/1911-3846.12504

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

Arnold, Markus C.; Schreiber, Dominik (2013). Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting. European Accounting Review, 22(1), pp. 185-214. Routledge 10.1080/09638180.2011.631734

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

Arnold, Markus C.; Gillenkirch, Robert M. (2011). Centralization versus Delegation in an Experimental Capital Budgeting Setting. Business research, 4(1), pp. 10-30. Springer 10.1007/BF03342724

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

Arnold, Markus C.; Ponick, Eva; Schenk-Mathes, Heike Y. (2008). Groves Mechanism vs. Profit Sharing for Corporate Budgeting – an Experimental Analysis with Preplay Communication. European Accounting Review, 17(1), pp. 37-63. Routledge 10.1080/09638180701819980

Gillenkirch, Robert M.; Arnold, Markus C. (2008). State of the Art des Behavioral Accounting. Wirtschaftswissenschaftliches Studium, 37(3), pp. 128-134. Beck

Arnold, Markus C.; Grasser, R. (2007). Effects of Competitive Pressure on Principal-Agent Relationships: an Experimental Investigation (In Press). Journal of management accounting research Sarasota, Fla: American Accounting Association

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

Arnold, Markus C. (2007). Experimentelle Forschung in der Budgetierung: Lügen, nichts als Lügen? Journal für Betriebswirtschaft, 57(2), pp. 69-99. Springer 10.1007/s11301-007-0021-3

Arnold, Markus C.; Gillenkirch, Robert M. (2007). Leistungsanreize durch Aktien oder Optionen? Eine Diskussion des State of the Art. Zeitschrift für Betriebswirtschaft, 77(1), pp. 75-99. Gabler 10.1007/s11573-007-0005-8

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

Arnold, Markus C.; Ponick, Eva (2006). Kommunikation im Groves-Mechanismus – Ergebnisse eines Laborexperiments. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 58(1), pp. 89-120. Verl.-Gruppe Handelsblatt 10.1007/BF03371645

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

Arnold, Markus C.; Gillenkirch, Robert M. (2005). Stock Options and Dividend Protection. Journal of institutional and theoretical economics / Zeitschrift für die gesamte Staatswissenschaft, 161(3), pp. 453-472. Mohr Siebeck 10.1628/093245605774259318

Newspaper or Magazine Article

Arnold, Markus C. (2022). Risikowahrnehmung der Gemeinden verändert sich. Schweizer Gemeinde, 4, pp. 44-45.

Braumann, Evelyn; Klein, Aleksandra; Posch, Arthur (7 June 2021). COVID-19 als Impuls für ein effektiveres Risikomanagement. CFO aktuell - Zeitschrift für Finance & Controlling(3), pp. 122-126. Linde

Arnold, Markus Christopher; Posch, Arthur; Selhofer, Lynn Carole (2021). Hoch motiviert, aber unter Druck. Competence, 2021(1-2), p. 8. H+ Die Spitäler der Schweiz

Arnold, Markus Christopher; Posch, Arthur; Selhofer, Lynn Carole (2021). Wenn die Arbeit mehr Anerkennung findet. Competence H+, 7-8, p. 9.

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

Weissenberger, Barbara E.; Bauch, Kai A. (2019). Controlling in der Echtzeit-Economy: Auswirkungen der digitalen Transformation auf die Unternehmenssteuerung. In: Obermaier, Robert (ed.) Handbuch Industrie 4.0 und Digitale Transformation (pp. 703-721). Wiesbaden: Springer Gabler 10.1007/978-3-658-24576-4_30

Weissenberger, Barbara E.; Bauch, Kai A. (2017). Chancen und Risiken der digitalen Transformation für die Rechnungslegung. In: Wagner, Udo; Schaffhauser-Linzatti, Michaela-Maria (eds.) Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung (pp. 203-219). Wiesbaden: Springer Gabler 10.1007/978-3-658-14877-5_12

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

Arnold, Markus C.; Gillenkirch, Robert M.; Welker, Susanne A. (2006). Investment Incentives from Goal-Incongruent Performance Measures: Experimental Evidence. In: Operations Research Proceedings 2006. Operations Research Proceedings: Vol. 2006 (pp. 381-386). Berlin: Springer 10.1007/978-3-540-69995-8_62

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

Arnold, Markus C. (2005). Anreizwirkungen von Stock Options – Agencytheoretische Analyse von Motivations-, Investitions- und Diversifikationsproblemen. Wiesbaden: Gabler

Conference or Workshop Item

Arnold, Markus Christopher; Yang, Yanjia (January 2024). Asymmetric Ratcheting and Target Difficulty: Experimental Evidence (Submitted). In: MAS Midyear Meeting. Florida, USA.

Arnold, Markus Christopher (January 2023). Burn It or Return It? The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting (Unpublished). In: MAS Midyear Meeting.

Arnold, Markus Christopher; Shi, Bei; Tafkov, Ivo D.; Voermans, Elien (2023). The Effects of Relative Performance Information and Training Type on Employees’ Skill Development: An Experimental Investigation (Submitted). In: EIASM Conference on Performance Measurement and Management Control. Barcelona, Spanien.

Arnold, Markus Christopher; Posch, Arthur (August 2022). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished). In: AAA Annual Meeting. 1.-3.8.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Chan, Eric W. (August 2022). Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers (Unpublished). In: AAA Annual Meeting. 1.-3.8.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Chan, Eric W. (July 2022). Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers (Unpublished). In: ENEAR Meeting. 7.-8.7.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Elsinger, Florian (July 2022). Burn It or Return It? The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting (Unpublished). In: ENEAR Meeting. 7.-8.7.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Chan, Eric W. (June 2022). Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers (Unpublished). In: Experimental Research in Management Accounting (EXRIMA). 21.-24.6.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander; Elsinger, Florian (June 2022). Burn It or Return It? The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting (Unpublished). In: EAA VARS.

Arnold, Markus Christopher; Posch, Arthur (January 2022). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. 13.-15.1.2022.

Arnold, Markus Christopher; Bauch, Kai Alexander (September 2021). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: Conference on Performance Measurement and Management Control. 15.-17.9.2021.

Arnold, Markus Christopher; Posch, Arthur (September 2021). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished). In: Conference on Performance Measurement and Management Control. 15.-17.9.2021.

Arnold, Markus Christopher; Bauch, Kai Alexander (August 2021). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: AAA Annual Meeting. 2.-5.8.2021.

Arnold, Markus C.; Artz, Martin; Tafkov, Ivo (January 2021). The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. 5.-9.01.2021.

Arnold, Markus C.; Bauch, Kai A. (January 2021). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. 5.-9.01.2021.

Arnold, Markus C.; Bauch, Kai A. (December 2020). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: New Directions in Management Accounting Conference. 16.-18.12.2020.

Arnold, Markus C.; Posch, Arthur (December 2020). The Use and Effects of Accountability and Delegation in Healthcare: Substitutes or Complements (Unpublished). In: New Directions in Management Accounting Conference. 16.-18.12.2020.

Arnold, Markus Christopher; Posch, Arthur (December 2020). The Use and Effects of Accountability and Job Autonomy when Results Controls are Infeasible: Substitutes or Complements? (Unpublished). In: Conference on New Directions in Management Accounting. 16.-18.12.2020.

Arnold, Markus C.; Bauch, Kai A. (September 2020). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished). In: AAA ABO Section Mid-Year Meeting.

Bauch, Kai A.; Weissenberger, Barbara E. (July 2020). The Effects of Accountability on Favoritism in Subjective Performance Evaluations: An Eye-Tracking Study (Unpublished). In: ACMAR Annual Conference for Management Accounting Research. Vallendar. 5.-6.03.2020.

Arnold, Markus Christopher; Posch, Arthur (March 2020). The Use and Effects of Accountability and Job Autonomy when Results Controls are Infeasible: Substitutes or Complements? (Unpublished). In: Annual Conference for Management Accounting Research (ACMAR). WHU Vallendar. 5.-6.03.2020.

Arnold, Markus C.; Artz, Martin; Tafkov, Ivo (January 2020). The Effect of Target Transparency on Managers’ Target Setting Decisions (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. 10.-11.01.2020.

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; Elsinger, Florian; Rankin, Frederick W. (June 2018). The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence (Unpublished). In: GMARS Meeting.

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

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; Tafkov, Ivo (2015). Managerial Discretion and Task Interdependence in Teams (Unpublished). In: AAA Annual Meeting.

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 C.; Hannan, Rebecca Lynn; Tafkov, Ivo (19 August 2013). Non-Verifiable Communication in Homogeneous and Heterogeneous Teams. In: AAA 2014 Annual Meeting. 10.2139/ssrn.2312800

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; Hannan, R. L.; Gillenkirch, R. M. (10 January 2013). The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices (Unpublished). In: AAA Management Accounting Section Mid-Year Meeting. NEW ORLEANS, LOUISIANA. 10.-12.01.2013.

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; Artz, Martin (August 2012). Target Difficulty, Target Revisions, and Firm Performance: Evidence from Business Units’ Targets (Unpublished). In: AAA Annual Meeting. Washington, DC. 4.-8.8.2012.

Arnold, Markus Christopher; Artz, Martin (May 2012). Target Difficulty, Target Revisions, and Firm Performance: Evidence from Business Units’ Targets (Unpublished). In: GMARS Meeting.

Arnold, Markus Christopher; Artz, Martin (March 2012). Target Difficulty, Target Revisions, and Firm Performance: Evidence from Business Units’ Targets (Unpublished). In: Annual Conference for Management Accounting Research.

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

Arnold, Markus Christopher; Artz, Martin; Tafkov, Ivo D. (2024). The Effects of Organizational Culture and Real Earnings Management on Managers’ Intra- and End-of Period Goal Adjustments (Submitted)

Arnold, Markus Christopher; Shi, Bei; Tafkov, Ivo; Voermans, Elien (2023). The Effects of Relative Performance Information and Training Type on Employees’ Skill Development: An Experimental Investigation (Unpublished)

Arnold, Markus Christopher; Artz, Martin; Tafkov, Ivo (2023). The Effects of Organizational Culture and Real Earnings Management on Managers’ Discretionary Goal Adjustments (Unpublished)

Arnold, Markus Christopher; Yang, Yanjia (2023). Combining Target and Bonus Discretion: An Experimental Investigation (Submitted)

Arnold, Markus Christopher; Posch, Arthur (2022). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished)

Arnold, Markus Christopher; Bauch, Kai Alexander; Elsinger, Florian (2022). Burn It or Return It? The Effects of Uncertainty and the Possibility to Return Budget on Capital Budgeting (Unpublished)

Arnold, Markus Christopher; Bauch, Kai Alexander; Chan, Eric W. (2022). Ignorance is Bliss: Effects of Real Activities Management by Employees and the Role of Managers (Unpublished)

Arnold, Markus Christopher; Posch, Arthur (2022). When Action Controls Take Over: The Interrelationship between Action Accountability and Job Autonomy (Unpublished)

Arnold, Markus Christopher; Bauch, Kai (2022). The Effects of Managerial Discretion in Settings with Multiple Effort Dimensions: Experimental Evidence (Unpublished)

Arnold, Markus Christopher; Leiby, Justin; Williamson, Michael G. (2022). The Motivational Effects of Delaying the Payment of Incentive Compensation (Unpublished)

Arnold, Markus Christopher; Posch, Arthur (2021). The Effects of the COVID-19 Pandemic on Action Controls (Unpublished)

Arnold, Markus C.; Bauch, Kai A. (2 June 2020). The Effects of Managerial Discretion in Multi-Task Environments: Experimental Evidence (Unpublished) 10.2139/ssrn.3612084

Arnold, Markus C.; Hörner, Christoph; Martin, Patrick R.; Moser, Donald V. (February 2020). German and US Investment Professionals’ Use of Corporate Social Responsibility Disclosures in Their Personal Investment Decisions and Recommendations to Clients (Unpublished)

Arnold, Markus C.; Artz, Martin; Tafkov, Ivo D. (2020). The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation Elsevier 10.2139/ssrn.3515123

Arnold, Markus Ch.; Posch, Arthur (2020). The Use and Effects of Accountability and Job Autonomy in Healthcare: Substitutes or Complements? (Unpublished)

Bauch, Kai A.; Weissenberger, Barbara E. (2020). The Effects of Accountability on Favoritism in Subjective Performance Evaluations: An Eye-Tracking Study Elsevier 10.2139/ssrn.3646301

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; 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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