Martin Artz

University of Münster - Accounting Center

Universitätsstr. 14-16

Münster, 48143

Germany

  • University of Münster - Accounting Center

SCHOLARLY PAPERS

9

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2,472

TOTAL CITATIONS
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Top 29,481

in Total Papers Citations

19

Scholarly Papers (9)

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1.

The Use of a Single Budget or Separate Budgets for Planning and Performance Evaluation

Accounting, Organizations and Society, Forthcoming, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 56 Posted: 15 Aug 2016 Last Revised: 14 Dec 2018
Markus C. Arnold and Martin Artz
University of Bern - Institute for Accounting and University of Münster - Accounting Center
Downloads 558 (106,343)
Citation 5

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budgeting, budget functions, budget levels, planning, performance evaluation, target setting

2.

How Incentives Shape Strategy: The Role of CMO and CEO Compensation in Inducing Marketing Myopia

Number of pages: 53 Posted: 28 Dec 2017
Martin Artz, Natalie Mizik and Natalie Mizik
University of Münster - Accounting Center and University of North Carolina (UNC) at Chapel HillUniversity of Washington
Downloads 397 (160,347)

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Executive Compensation, Equity Incentives, CMO, Myopic Marketing Management, Endogeneity, IPWRA, Endogenous Treatment Effects, Control Function, Difference-In-Differences

3.

The Effect of Past Performance and Task Type on Managers’ Target Setting Decisions: An Experimental Investigation

Number of pages: 46 Posted: 30 Jan 2020
Markus C. Arnold, Martin Artz and Ivo Tafkov
University of Bern - Institute for Accounting, University of Münster - Accounting Center and Georgia State University
Downloads 377 (168,883)
Citation 5

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target setting, performance-to-target, target adjustments, target difference, task type

4.

Target Difficulty, Target Flexibility, and Firm Performance: Evidence from Business Units' Targets

Accounting, Organizations and Society, Vol. 40, No. 1, 2015
Number of pages: 49 Posted: 03 Dec 2014 Last Revised: 07 Dec 2015
Markus C. Arnold and Martin Artz
University of Bern - Institute for Accounting and University of Münster - Accounting Center
Downloads 365 (176,713)
Citation 4

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target setting; target flexibility; target difficulty; target functions

5.

The Effect of Target Transparency on Managers’ Target Setting Decisions

Number of pages: 36 Posted: 02 Aug 2019
Markus C. Arnold, Martin Artz and Ivo Tafkov
University of Bern - Institute for Accounting, University of Münster - Accounting Center and Georgia State University
Downloads 327 (197,341)
Citation 3

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Target setting, target transparency, target divergence, help, cooperation

6.

You Rate Me and I’ll Rate You: Mutual Rating Relationships in Multi-Rater Performance Evaluation Systems

Number of pages: 70 Posted: 27 Dec 2022 Last Revised: 20 Dec 2024
Martin Artz, Carolyn Deller and Sinja Leonelli
University of Münster - Accounting Center, University of Pennsylvania - The Wharton School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 244 (270,613)

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Multi-rater; subjective performance evaluations; mutual rating relationships; strategic rating behavior.

7.

Performance Measurement System Design and Functional Strategic Decision Influence: The Role of Performance Measure Properties

Accounting, Organizations and Society, Vol. 37, No. 7, 2012
Number of pages: 47 Posted: 28 Jun 2013 Last Revised: 29 Dec 2017
Martin Artz, Christian Homburg and Thomas Rajab
University of Münster - Accounting Center, University of Mannheim - Department of Marketing and Independent
Downloads 111 (528,092)
Citation 1

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performance measures, functional power, institutional theory, performance measure property

8.

The (Non-)Use of New Information for Incentive Recalibration: Evidence from Sales Managers’ Intra-year Target Revisions

AAA 2016 Management Accounting Section (MAS) Meeting Paper
Number of pages: 53 Posted: 16 Aug 2015 Last Revised: 16 Jan 2021
Markus C. Arnold, Martin Artz and Robert Grasser
University of Bern - Institute for Accounting, University of Münster - Accounting Center and University of South Carolina - Department of Accounting
Downloads 93 (597,421)
Citation 1

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Bonus function; commitment; delegated decision authority; incentives; intra-firm interdependencies; sales executives; target deviation; target revision

9.

When Do Firms Adjust Bonus Targets Intra-Year? Evidence from Sales Executives’ Targets

Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.12834
Posted: 09 Mar 2023 Last Revised: 02 Feb 2024
Markus C. Arnold, Martin Artz and Robert Grasser
University of Bern - Institute for Accounting, University of Münster - Accounting Center and University of South Carolina - Department of Accounting

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bonus targets, delegated decision authority, information asymmetry, intra-firm interdependencies, target deviation, (intra-year) target revisions