Publications of the Chair

Dept. V: Chair of Management Accounting and Control

This page presents all publications (books, articles, dissertations, conference articles, working paper and further publications) of the Chair of Management Accounting and Control.

Publications

  • Kampmann, A./Pedell, B. (2018), The role of risk communication form on risk behavior – The potential of storytelling for risk communication, 8th European Risk Conference, Katowice, Poland (Best Paper Award)
  • Tank, A./Lindner, A.,  Pedell, B. (2018), The Effect of Data Density in KPI-based Decision Making: Evidence from an fMRI Experiment, to be presented at The 6th International Conference of the Journal of International Accounting Research (JIAR), Venice, Italy
  • Hummel, K./Rötzel, P. (2018): Mandating the Disclosure of Sustainability Information in Annual Reports – Evidence from the Companies Act 2006 Regulations 2013,  41st Annual Congress of the European Accounting Association
  • Rötzel, P. & Fehrenbacher, P. (2018): Enterprise Social Media and Control System Design, 41st Annual Congress of the European Accounting Association
  • Rötzel, P./Fehrenbacher, P. (2018): Enterprise Social Media and Control System Design, in: Proceedings of the AAA 2018 Management Accounting Section Midyear Meeting
  • Fehrenbacher, D. & Rötzel, P. (2017): Enterprise Social Media and Control System Design, in: 2017 AFAANZ Conference, Melbourne
  • Müller, F./Tank, A. (2017), The influence of responsibility and negative affect on investment behaviour, presented at 13th NeuroPsychoEconomics Conference "Neuroeconomic foundations of bounded rationality and heuristic decision making", University of Antwerp, Belgium
  • Tank, A. (2016), The role of neuronal processes in economic decision making, presented at 12th NeuroPsychoEconomics Conference "The role of neurophysiology and behavior in judgement and decision making", University of Bonn, Germany
  • Rötzel, P. (2016): On The Role of Information Overload in Accounting Information Systems: Empirical Evidence from German Accountants, 39th Annual Congress of the European Accounting Association, Maastricht
  • Rötzel, P./Stehle, A./Pedell, B. (2015), Using an Integrated Environmental Management Control System to Translate Strategy into Performance, 75th Annual Meeting of the Academy of Management, Vancouver
  • Rötzel, P. (2015), The Impact of Information Load and Creativity on Escalation of Commitment, 38th Annual Congress of the European Accounting Association, Glasgow
  • Rötzel, P./Fischer, D./Pedell, B. (2015), The Effect of Information Load on Escalation of Commitment, 2015 CAAA Annual Conference (Canadian Academic Accounting Association), Toronto
  • Rötzel, P. (2015), The Influence of Information Load and Creativity on Escalation of Commitment, Proceedings of the 23rd European Conference on Information Systems (ECIS)
  • Rötzel, P./Lohmann, C. (2014), The Influence of Perception of Fairness on Innovation Idea Value and Knowledge Sharing Behavior in Innovation Idea Networks, Proceedings of the 22nd European Conference on Information Systems (ECIS)
  • Rötzel, P./Stehle, A./Pedell, B. (2014), Using an Environmental Management Control System to Translate Environmental Strategy into Managerial Performance, 2014 Annual Meeting of the American Accounting Association
  • Rötzel, P./Fehrenbacher, D. (2014), More Strings Attached: Information Overload in Management Information Systems Design, International Symposium on Accounting Information System
  • Rötzel, P./Fischer, D./Pedell, B. (2014), Information Overload and Escalating Commitment: Experimental Evidence from German Managers, 20th Conference of the International Federation of Operational Research Societies
  • Rötzel, P./Stehle, A./Pedell, B. (2014), Using an Environmental Management Control System to Translate Environmental Strategy into Managerial Performance, 37th Annual Congress of the European Accounting Association
  • Rötzel, P. (2013), Too Much Truth - The Impact of Strategic Information Load, 36th Annual Congress of the European Accounting Association, Paris
  • Hummel, K./Rötzel, P. (2013), Why the Boss Matters: On the Superior’s Influence on Intrinsic and Extrinsic Motivation in Public Service, 36th Annual Congress of the European Accounting Association, Paris
  • Rötzel, P./Pedell, B. (2013), Incentive Regulation, Perceived Uncertainty, Investment Behavior, and Corporate Management: Evidence from the German Electricity Sector, 40th EARIE Conference, Evora
  • Rötzel, P./Lohmann, C. (2011), Welchen Einfluss nehmen öffentliche Anteilseigner auf Public Private Partnerships? Eine empirische Untersuchung von PPP in der Bundeswehr, Tagungsband zum Dortmunder Forum Technisches Management, Bd. 22, S. 293-303
  • Pedell, B./Rötzel, P. (2011), The Benefit of Management Accounting in Idea Management Systems: Evidence from German Industries, 34th Annual Congress of European Accounting Association, Istanbul
  • Pedell, B./Küpper, H.-U. (2010), Consistent Asset Valuation for Purposes of Rate Regulation, Jahrestagung 2010 der European Accounting Association
  • Pedell, B./Rötzel, P. (2010), Incentive Regulation's Effects on Electricity Companies Management, Processes and Organisation: Evidence from the German Electricity Sector, 9th Conference on Applied Infrastructure Research, Berlin
  • Pedell, B./Rötzel, P. (2010), Management Accounting Education in the Public Sector: An Empirical Investigation of Competence Profiles, Assessment of Accounting Tools and Demand for Management Accounting Support, 33rd Annual Congress of Eurpean Accounting Association, Istanbul
  • Pedell, B./Langer, A./Herzig, A. (2010), Performance Measurement and Controlling of Internal Audit – More Than Just a Measurement Problem, Global Management Challenges for Internal Auditors, ECIIA Yearbook of Internal Audit 2010/11, Berlin 2011, S. 107-122
  • Müller, F./Tank, A. (2021), Easier said than done: The effect of ARUG II on clawback provision adoption and the diversity of clawback trigger events in German DAX30 & MDAX companies, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart.
  • Müller, F./Rieber, D./Tank, A. (2019), Legal bases and implementation of clawback clauses: A comparison between US and Germany, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Fischer, D./Pedell, B. (2014), Der „Faktor Mensch“ in der erfolgreichen Projektsteuerung - Eine Studie zu den Wirkungen von Emotionen bei der Steuerung von Projekten, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Rötzel, P./Stehle, A. (2014), Using an Environmental Management Control System to Translate Environmental Strategy into Managerial Performance, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Rötzel, P./Fischer, D. (2014), The Effect of Information Load on Escalation of Commitment, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Winkel, S. (2014), Kundenwertorientierte Anreizsysteme - Eine empirische Untersuchung von Gestaltungsparametern und Einflussfaktoren, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Fehrenbacher, D.D. (2014), More than a screening device: the influence of self-selection on effort intention, fairness perception and variance in performance, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Fehrenbacher, D.D./Rötzel, P./Fischer, D./Nguyen, T.N. (2014), The Influence of Framing and Culture on Escalating Commitment: A German-Vietnamese Comparison, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Messelhaeuser, M./Pedell, B. (2013), Zielkonflikte im Working Capital Management. Eine Vergleichsstudie zu Zielen, Zielkonflikten und der Performance von Verbindlichkeits-, Bestands- und Forderungsmanagement in Deutschland, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Küpper, H.-U. (2013), Which Depreciation Method to Use for Regulated Utilities? – An Analytical and Simulation- Based Comparison, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Messelhaeuser, M. (2013), Liquidität freisetzen ist nicht alles – Eine empirische Analyse von Zielkonflikten im Working Capital Management, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Fehrenbacher, D./Pedell, B. (2012), Disentangling Incentive Effects from Sorting Effects: An Experimental Real-Effort Investigation, Working Paper 2012-08, Risk Management and Decision Processes Center, The Warton School, University of Pennsylvania, March 2012
  • Stehle, A. (2011), Analyse der Möglichkeiten zur Operationalisierung und Messung der Qualität von Dienstleistungen der Internen Revision, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Müller, C. (2011), Die Versorgungssicherheit des deutschen Kraftwerkparks, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Rötzel, P. (2010), On the Value and Use of Management Accounting Instruments and the Satisfaction with Accounting. Evidence from the German Public Sector, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Hummel, K. (2010), Transfer Pricing Systems of Germany-based Multinational Corporations – An Empirical Study of Design Parameters and Determinants, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Kretschmer, T., Küpper, H.-U., Burkhard, P. (2010), Bedingungen und Prinzipien einer konsistenten Regulierung, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Krancke, J./Müller, C. (2010), Innovationen in regulierten Netzindustrien, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Bergmann, J./Franz, O./Hachmeister, D./Hadré, S./Schäffner, D. (2010), Erreichbarkeit regulatorischer Renditen für Betreiber von Energienetzen, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Abegg, P./Meyne, I./Freier, S. (2010), Betriebliche Kostenrechnung als Informationsquelle für die Entgeltregulierung von Netzindustrien, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Friedl, G./Küpper, H.-U. (2010), Historische Kosten oder Long Run Incremental Costs als Kostenmaßstab für die Preisgestaltung in regulierten Märkten?, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B./Kiefer, R. (2008), Do Financial Institutions Add Value as Shareholders of Large German Corporations?, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B. (2008), Determination of the Regulatory Asset Base: Market Values or Book Values?, Working Paper, Lehrstuhl für Controlling, Universität Stuttgart
  • Pedell, B. (2004), Regulatory Risk and the Cost of Capital for Rate-Regulated-Firms, Working Paper, Institut für Produktionswirtschaft und Controlling, LMU München
  • Pedell, B. (2000), Sunk Costs, Commitment, and Strategy, Working Paper 2000-05, Munich School of Management (zusätzliche veröffentlicht an der Fakultät für Betriebswirtschaft, LMU München)
  • Tappe, K. (2015, 2016), Beiträge zum Paket "plm" für Panel-Regressionen der Statistik-Umgebung R, in: CRAN, R-Forge
    • Lagrange-Multiplier-Tests für unbalancierte Panels (Baltagi/Li (1990), Baltagi/Chang/Li (1998), Baltagi/Chang/Li (1992), Sosa-Escudero/Bera (2008))
    • Panel-Unit-Root-Tests (Choi (2001))
    • Granger-Kausalitäts-Test in Panels (Dumitrescu/Hurlin (2012))
    • Durbin-Watson-Test und Baltagi-Wu-LBI-Test für Panelmodelle (Bhargava/Franzini/Narendranathan (1982), Baltagi/Wu (1999))

    • Unbalanciertheitsmaße für Paneldatensätze (Ahrens/Pincus (1981), Baltagi/Song/Jung (2001))

    • Funktionen zum Management von Paneldaten
    • (last 30 days, one of several download mirrors)
  • Seidenschwarz & Comp./Pedell, B. (2009), Kostenmanagement in Deutschland - Status, Erwartungen, Potenziale: Eine Benchmark-Studie zur Optimierung indirekter Bereiche, SAS Institute Starnberg / Stuttgart
  • Pedell, B./Hercher, A. (2007), Strategisches Kostenmanagement, in: Studienbrief HFH Hamburger Fern-Hochschule
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