Martin Artz

University of Münster - Accounting Center

Universitätsstr. 14-16

Münster, 48143

Germany

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 48,533

SSRN RANKINGS

Top 48,533

in Total Papers Downloads

1,427

SSRN CITATIONS
Rank 32,732

SSRN RANKINGS

Top 32,732

in Total Papers Citations

10

CROSSREF CITATIONS

15

Scholarly Papers (8)

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 404 (107,497)
Citation 3

Abstract:

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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 290 (153,996)

Abstract:

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

3.

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 224 (198,637)
Citation 4

Abstract:

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target setting; target flexibility; target difficulty; target functions

4.

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 213 (208,217)
Citation 3

Abstract:

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

5.

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 208 (212,762)

Abstract:

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

6.

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
Downloads 44 (576,953)
Citation 1

Abstract:

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

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 44 (576,953)
Citation 1

Abstract:

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

8.

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

Contemporary Accounting Research, Forthcoming
Markus C. Arnold, Martin Artz and Robert Grasser
University of Bern - Institute for Accounting, University of Münster - Accounting Center and University of South Carolina

Abstract:

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