Rainer Lueg

Leuphana University - Department of Accounting

Professor

Scharnhorststraße 1

Wilschenbrucher Weg 69

Lüneburg, 21335

Germany

University of Southern Denmark - Department of Accounting

Campusvej 55

DK-5230 Odense, 5000

Denmark

SCHOLARLY PAPERS

39

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8,802

CITATIONS
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17

Scholarly Papers (39)

1.

The Balanced Scorecard and Different Business Models in the Textile Industry – A Case Study

International Journal of Strategic Management, 13(2): 61-66, 2013
Number of pages: 6 Posted: 09 Jul 2014
Klarissa Lueg and Rainer Lueg
Aarhus University - Department of Business Communication and Leuphana University - Department of Accounting
Downloads 705 (34,869)
Citation 5

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Strategy; business model; management accounting; entrepreneurship; case study; teaching notes; family; succession; Balanced Scorecard; benchmarking; incentives; textile industry; Scandinavia

2.

Customer Accounting with Budgets and Activity-Based Costing: A Case Study in Electronic Commerce

International Journal of Strategic Management, 14(2): 25-36, 2014
Number of pages: 12 Posted: 09 Jul 2014
Rainer Lueg and Margit Malmmose
Leuphana University - Department of Accounting and Aarhus University
Downloads 698 (35,353)
Citation 3

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Customer Accounting; Customer Profitability Analysis; budget; variance analysis; business model; management accounting; e-commerce; trade; case study; teaching notes; shareholder value; dysfunctional decision making

3.

How to Improve Efficiency in Budgeting - The Case of Business Intelligence in SMEs

European Journal of Management, 13(2): 109-120, 2013
Number of pages: 12 Posted: 09 Jul 2014
Rainer Lueg and Shijia Lu
Leuphana University - Department of Accounting and Aarhus University - School of Business and Social Sciences
Downloads 643 (39,456)
Citation 7

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Budgeting; small and medium sized enterprise (SME); public sector; non-profit; business intelligence (BI); spreadsheet modeling; object-oriented programming (OOP), Visual Basic for applications (VBA)

4.

Does EVA Beat Earnings? A Literature Review of the Evidence Since Biddle et al. (1997)

Toft, J. S., Lueg, R. 2015. Does EVA beat earnings? A literature review of the evidence since Biddle et al. (1997).Corporate Ownership & Control / Volume 12, Issue 2, p. 8-18, Winter 2015.
Number of pages: 11 Posted: 04 Apr 2015 Last Revised: 08 Apr 2015
Jon Toft and Rainer Lueg
Aarhus University and Leuphana University - Department of Accounting
Downloads 491 (55,898)
Citation 1

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Literature Review, Accounting-based Performance Measures, Residual Income-based Performance Measures, Shareholder Value, Economic Value Added, EVA, Stern Stewart, McKinsey, Boston Consulting Group, Consulting, Management Control, Total Shareholder Return

5.

When One Size Does Not Fit All: A Literature Review on the Modifications of the Balanced Scorecard

Problems and Perspectives in Management, vol. 11, no. 3, pp. 61-69
Number of pages: 9 Posted: 10 Feb 2015
Rainer Lueg and Ana Carvalho e Silva
Leuphana University - Department of Accounting and Independent
Downloads 479 (57,719)
Citation 3

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Balanced Scorecard, corporate social responsibility, performance measurement system, literature review, information systems, supply chain management, public sector, organizational design, environment, performance evaluation, incentives, implementation

6.

How are Strategy Maps Linked to Strategic and Organizational Change? A Review of the Empirical Literature on the Balanced Scorecard

Corporate Ownership & Control, vol. 11, no. 4, pp. 439-446
Number of pages: 8 Posted: 08 Feb 2015 Last Revised: 07 Mar 2015
Rainer Lueg and Pernille Julner
Leuphana University - Department of Accounting and Aarhus University
Downloads 447 (62,812)
Citation 3

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Balanced Scorecard, Strategy Maps, Organizational Change, Sustainable Change, Literature Review, Common Measure Bias, Performance Measurement System, Management Control System, Diffusion, Strategy Communication, Resistance, Middle Manager

7.

Charging Customers or Making Profit? Business Model Change in the Software Industry

Journal of Business Models (2014), vol. 2, no. 1, pp. 19-32
Number of pages: 14 Posted: 10 Feb 2015
Aarhus University, Leuphana University - Department of Accounting, Aarhus University - Department of Economics and Business, Aarhus University - Department of Economics and Business and Aarhus University - Department of Economics and Business
Downloads 439 (64,226)
Citation 3

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Business Model change, software, innovation, freeware, logistics, lock-in

8.

Customer Accounting with Budgets and Activity-Based Costing: A Case Study in Retail Banking

Journal of Academy of Business and Economics, vol. 15, iss. 2, pp. 41-48, 2015
Number of pages: 3 Posted: 09 Sep 2015 Last Revised: 24 Oct 2015
Rainer Lueg
Leuphana University - Department of Accounting
Downloads 433 (65,280)

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Customer Accounting, Customer Profitability Analysis, budget, variance analysis, business model, management accounting, banks, banking, case study, teaching notes, shareholder value, dysfunctional decision making

9.

How Business Reporting Changed During the Financial Crisis: A Comparative Case Study of Two Large U.S. Banks

Problems and Perspectives in Management, vol. 12, no. 1, pp. 191-208, 2014
Number of pages: 18 Posted: 09 Feb 2015
Independent, Aarhus University - Department of Business Communication, Leuphana University - Department of Accounting and Aarhus University
Downloads 344 (85,609)

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banks, financial crisis, financial reporting, banking regulation, crisis communication

10.

Lean Management in Hospitals: Evidence from Denmark

Administration and Public Management Review, vol. 14, no. 23, pp. 19-35, 2014
Number of pages: 17 Posted: 12 Feb 2015
Aarhus University - Department of Economics and Business, Aarhus University - Department of Economics and Business, Aarhus University - Department of Economics and Business, Leuphana University - Department of Accounting and Aarhus University - Department of Economics and Business
Downloads 343 (85,876)
Citation 1

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Business model, lean management, new public management, lean implementation, public sector organizations, Kaizen

11.

Can the Business Model of Handelsbanken Be an Archetype for Small and Medium Sized Banks? A Comparative Case Study

Journal of Applied Business Research, vol. 30, no. 3, pp. 869-882, May/June 2014
Number of pages: 14 Posted: 09 Feb 2015
Aarhus University, Aarhus University, Leuphana University - Department of Accounting, Aarhus University and Aarhus University
Downloads 343 (85,876)
Citation 4

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Business Model; Decentralization; Handelsbanken; Banking; Organizational Structure; Financial Crisis

12.

The Balanced Scorecard: The Illusion of Maximization Without Constraints

Proceedings of Pragmatic Constructivism, 2(1): 10-15, 2012
Number of pages: 6 Posted: 10 Jul 2014
Morten Jakobsen and Rainer Lueg
Aarhus University and Leuphana University - Department of Accounting
Downloads 328 (90,294)
Citation 2

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Balanced Scorecard; non-financial measures; key performance indicators; sub-optimization; Value-based Management; accounting logic; decentralization

13.

Product Customization: A Case Study on Choosing the Right Costing System

International Journal of Business Strategy, vol. 15, iss. 2, pp. 63-68, 2015
Number of pages: 5 Posted: 09 Sep 2015 Last Revised: 24 Oct 2015
Rainer Lueg
Leuphana University - Department of Accounting
Downloads 325 (91,228)
Citation 1

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Customization, budget, variance analysis, business model, management accounting, case study, teaching notes, dysfunctional decision making

14.

How Do Controls and Trust Interact? The Case of Failed Alliance Negotiations in the Financial Services Industry

International Journal of Business Research, 14(1): 129-150, 2014
Number of pages: 22 Posted: 09 Jul 2014
Rainer Lueg and Line Pedersen
Leuphana University - Department of Accounting and Aarhus University
Downloads 294 (101,742)
Citation 1

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control; risk; trust; alliance; negotiations; failure; financial services

15.

Does Culture Matter? – A Systematic Literature Review on How Culture Interacts with Management Control Systems

Number of pages: 54 Posted: 28 Dec 2016
Christian Andersen and Rainer Lueg
Aarhus University - Department of Organization and Management and Leuphana University - Department of Accounting
Downloads 277 (108,450)

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Management Accounting, Management Control Systems, culture, upper echelon theory, Budgeting, Activity-based Costing, Balanced Scorecard

16.

Improving Efficiency in Budgeting – An Interventionist Approach to Spreadsheet Accuracy Testing

Problems and Perspectives in Management, Vol. 10, No. 1, pp. 32-41, 2012
Number of pages: 10 Posted: 03 Oct 2012 Last Revised: 20 Jul 2014
Rainer Lueg and Shijia Lu
Leuphana University - Department of Accounting and Aarhus University - School of Business and Social Sciences
Downloads 270 (111,426)
Citation 7

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spreadsheet error, spreadsheet accuracy testing (SAT), budget, non-profit and governmental organization, public management, VBA

17.

From Teacher-Centred Instruction to Peer Tutoring in the Heterogeneous International Classroom: A Danish Case of Instructional Change

Journal of Social Science Education, Vol. 13, No. 2, pp. 39-62
Number of pages: 24 Posted: 08 Feb 2015
Klarissa Lueg and Rainer Lueg
Aarhus University - Department of Business Communication and Leuphana University - Department of Accounting
Downloads 255 (118,277)
Citation 2

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Reciprocal Peer Tutoring; Bourdieu; course design; Denmark; seminar redesign; instruction; case study, heterogeneity; diversity; internationalization; Higher Education management

18.

The Use of Intellectual Capital as a Competitive Tool: A Danish Case Study

International Journal of Management, Vol. 30, No. 2, 2013, pp. 217-231
Number of pages: 15 Posted: 03 Oct 2012 Last Revised: 09 Dec 2014
Leuphana University - Department of Accounting, Aarhus University and Aarhus University
Downloads 244 (123,674)
Citation 12

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business model, Denmark, intellectual capital, offshoring, outsourcing, structural change

19.

Costing Allocation and Different Implications in a Small Clothing Manufacturing Company – A Case Study

European Journal of Management, 14(2): 51-62, 2014
Number of pages: 12 Posted: 09 Jul 2014
Margit Malmmose and Rainer Lueg
Aarhus University and Leuphana University - Department of Accounting
Downloads 239 (126,322)
Citation 2

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Costing allocation, activity based costing, traditional costing, pricing, motivation, case study, teaching notes, management accounting, international organization

20.

How to Start a New Research Project: A Guideline for Thesis Writers

Proceedings of Pragmatic Constructivism, 1(2): 54-57, 2011
Number of pages: 4 Posted: 09 Jul 2014
Rainer Lueg
Leuphana University - Department of Accounting
Downloads 223 (135,239)

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guideline, thesis, research project, didactics

21.

Are You Sure About What You Mean by ‘Uncertainty’? The Actor's Perspective vs. The Institutional Perspective

Proceedings of Pragmatic Constructivism, 2(2): 51-58, 2012
Number of pages: 8 Posted: 10 Jul 2014
Boris Borisov and Rainer Lueg
Aarhus University and Leuphana University - Department of Accounting
Downloads 221 (136,410)
Citation 7

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Environmental uncertainty; perceived; archival; methodology; objective; correlation

22.

Symbols of Citizenship Education in Schools a Pictoral Analysis - Aarhus University

Journal of Social Science Education, vol. 13, no. 1, pp. 171-174
Number of pages: 4 Posted: 20 Feb 2015
Klarissa Lueg and Rainer Lueg
Aarhus University - Department of Business Communication and Leuphana University - Department of Accounting
Downloads 216 (139,472)

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Citizenship education, pictoral analysis, Denmark

23.

Activity-Based Costing: A Synthesis of Findings on Its Adoption and Implementation

Number of pages: 26 Posted: 20 Oct 2017
Niklas Storgaard and Rainer Lueg
Aarhus University and Leuphana University - Department of Accounting
Downloads 159 (183,907)

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Activity-based Costing, ABC, literature review, activity-based management, adoption, implementation, costing

24.

A Pragmatic-Constructivist Approach to Risk Management

Lueg, R., & Knapik, M. 2016. Risk management with management control systems: a pragmatic constructivist perspective. Corporate Ownership & Control, 13(3): 70-81.
Number of pages: 29 Posted: 28 Mar 2016
Rainer Lueg and Magdalena Janiak
Leuphana University - Department of Accounting and Aarhus University
Downloads 129 (217,978)

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Management control systems, risk management, pragmatic constructivism; calculative practice, practice theory

25.

Hospital Services Centralization: A Case Study on Performance Effects in Denmark

Number of pages: 24 Posted: 19 Oct 2017
Rainer Lueg and Søren Halkjær
Leuphana University - Department of Accounting and Aarhus University
Downloads 83 (294,739)

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Hospital, Centralization, Natural Experiment, Performance, Length of Stay, Readmission Rate

26.

A Screening Model for Corporate Bond Picking

Number of pages: 28 Posted: 19 Oct 2017
Rainer Lueg and Jon Toft
Leuphana University - Department of Accounting and Aarhus University
Downloads 59 (355,097)

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Screening Tool, Corporate Bonds, High-Yield Bonds, Non-Listed Corporations

27.

A Case Study on Detecting Error-Structures in Costing Systems

Number of pages: 6 Posted: 19 Oct 2017
Rainer Lueg and Henrik Morratz
Leuphana University - Department of Accounting and Aarhus University
Downloads 52 (376,850)

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activity-based costing, error-structure, time equation

28.
Downloads 46 (397,129)

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distributive fairness, procedural fairness, performance evaluation, retail; job design, logical mechanisms, feelings

29.

Incentives and Perceptual Differentiation

Number of pages: 35 Posted: 06 Oct 2018
Boris Krastev and Rainer Lueg
Independent and Leuphana University - Department of Accounting
Downloads 17 (532,499)

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Cognition, Perceptual Differentiation, Decision Rules, Experiment, Incentives, Judgment, Context

30.

Strategy Maps: The Essential Link between the Balanced Scorecard and Action

Rainer Lueg, (2015),"Strategy Maps: the essential link between the Balanced Scorecard and action", Journal of Business Strategy, Vol. 36 Iss 2 pp. 34 - 40
Posted: 21 Apr 2015
Rainer Lueg
Leuphana University - Department of Accounting

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Literature review, Strategy map, Balanced scorecard, Integration, Performance measurement system, Construct causality, Pragmatic constructivism, Strategy implementation, BSC

31.

Why Do Students Choose English as a Medium of Instruction? A Bourdieusian Perspective on the Study Strategies of Non-Native English Speakers

Lueg, K., & Lueg, R. 2015. Why do students choose English as a medium of instruction? A Bourdieusian perspective on the study strategies of non-native English speakers. Academy of Management Learning & Education, 14(1): 5–30
Posted: 16 Apr 2015
Klarissa Lueg and Rainer Lueg
Aarhus University - Department of Business Communication and Leuphana University - Department of Accounting

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Bourdieu, theory of planned behavior, self-efficacy, habitus, cultural capital, EMI, language choice, non-native English speakers, reproduction, elites, higher education management.

32.

The Vital Role of Business Processes for a Business Model: The Case of a Startup Company

Problems and Perspectives in Management, vol. 12, no. 4, pp. 213-220
Posted: 08 Feb 2015
Leuphana University - Department of Accounting, Independent and Independent

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business model, business processes, VIP framework, alignment

33.

Balanced Scorecard and Controllability at the Level of Middle Managers – The Case of Unintended Breaches

Journal of Accounting and Organizational Change, vol. 10, no. 4, pp. 516-539
Posted: 08 Feb 2015
Rainer Lueg
Leuphana University - Department of Accounting

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Performance measurement, Pragmatic constructivism, Value drivers, Accountability and responsibility, Balanced scorecards, Qualitative research methodology

34.

The Balanced Scorecard's Missing Link to Compensation: A Literature Review and An Agenda for Future Research

Journal of Accounting and Organizational Change, vol. 10, no. 4, pp. 431-465
Posted: 08 Feb 2015
Oana Albertsen and Rainer Lueg
Independent and Leuphana University - Department of Accounting

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Literature review, Adoption, Balanced scorecard, Implementation, Reward, Compensation, Remuneration, Motivation, Performance measurement system, Construct validity, Incentive, Bonus

35.

Does Transition to IFRS Substantially Affect Key Financial Ratios in Equity-Based Common Law Regimes? Evidence from the UK

Advances in Accounting, vol. 30, no. 1, pp. 241-250
Posted: 08 Feb 2015
Rainer Lueg, Pawel Punda and Michael Burkert
Leuphana University - Department of Accounting, Independent and Independent

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IFRS, UK GAAP, Transition, Reconciliation, Ratio, Common law, Code law

36.

Archival or Perceived Measures of Environmental Uncertainty? Conceptualization and New Empirical Evidence

European Management Journal, vol. 32, no. 4, pp. 658-671
Posted: 08 Feb 2015
Rainer Lueg and Boris Borisov
Leuphana University - Department of Accounting and Aarhus University

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37.

Value-Based Management – Antecedents and Performance Effects

Lueg, R. 2010. Value-based Management – Antecedents and performance effects. In K. Pantz (Ed.), Summa Cum Laude 2008: Wirtschaftswissenschaften: 284-285. Darmstadt: Roter Fleck Verlag.
Posted: 10 Jul 2014
Rainer Lueg
Leuphana University - Department of Accounting

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Value-based Management

38.

Differences in the Sophistication of Value-Based Management - The Role of Top Executives

Management Accounting Research. Volume 24, Issue 1, pp. 3-22
Posted: 04 Oct 2012 Last Revised: 26 Feb 2013
Michael Burkert and Rainer Lueg
Independent and Leuphana University - Department of Accounting

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value-based management (VBM), top management team (TMT), CEO, CFO, education, tenure, perceived environmental uncertainty (PEU), diffusion theory

39.

Performance Measurement Systems - Beyond Generic Strategic Actions

THE ROUTLEDGE COMPANION TO COST MANAGEMENT, pp. 342-359. New York: Routledge, 2012
Posted: 03 Oct 2012
Rainer Lueg and Hanne Norreklit
Leuphana University - Department of Accounting and Aarhus University - Department of International Business

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balanced scorecard (BSC), performance measurement, profit impact of market strategy (PIMS), non-financial indicators, customer satisfaction, willingness-to-pay, quality, innovation, empowerment, cause-and-effect relationship

Other Papers (1)

Total Downloads: 2
1.

Editorial: Constructing A Journal

Proceedings of Pragmatic Constructivism, vol 1., no. 1, pp. 3-4
Number of pages: 2 Posted: 08 Feb 2015
Rainer Lueg
Leuphana University - Department of Accounting
Downloads 2

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Editorial; pragmatic constructivism