Isabella Grabner

Vienna University of Economics and Business - Institute for Markets and Strategy

SCHOLARLY PAPERS

22

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48

Scholarly Papers (22)

1.

Management Control as a System or a Package? Conceptual and Empirical Issues

Number of pages: 38 Posted: 14 Apr 2013 Last Revised: 24 Jul 2013
Isabella Grabner and Frank Moers
Vienna University of Economics and Business - Institute for Markets and Strategy and Maastricht University School of Business and Economics
Downloads 927 (54,736)
Citation 33

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2.

Implicit Incentives for Human Capital Acquisition

Number of pages: 55 Posted: 03 Jul 2015
Isabella Grabner and Frank Moers
Vienna University of Economics and Business - Institute for Markets and Strategy and Maastricht University School of Business and Economics
Downloads 594 (97,748)
Citation 1

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implicit incentives, human capital acquisition, training, promotions

3.

The complementarity between CSR disclosures and CSR contracting

Number of pages: 56 Posted: 24 Sep 2020
Isabella Grabner, Annelies Renders and Lu Yang
Vienna University of Economics and Business - Institute for Markets and Strategy, BI Norwegian School of Business and Monash University
Downloads 552 (107,217)

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CEO annual incentive contract, CSR disclosure, CSR contracting, CSR commitment, Performance measurement, Complementarity theory JEL codes: M14, M40

4.

Managers’ Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments

Number of pages: 56 Posted: 15 Aug 2011 Last Revised: 16 May 2013
Isabella Grabner and Frank Moers
Vienna University of Economics and Business - Institute for Markets and Strategy and Maastricht University School of Business and Economics
Downloads 464 (132,505)
Citation 4

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promotion decisions, alternative job assignments, (subjective) performance evaluation

5.

Target Setting in Multi-Divisional Firms: State of the Art and Avenues for Future Research

Number of pages: 61 Posted: 17 Jan 2018 Last Revised: 21 May 2018
Christoph Feichter, Isabella Grabner and Frank Moers
WU Vienna University of Economics and Business, Vienna University of Economics and Business - Institute for Markets and Strategy and Maastricht University School of Business and Economics
Downloads 394 (160,253)
Citation 8

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design of target setting process, performance targets, multi-divisional firms

6.

Managing the Trade-Off between Delegation and Task Interdependence in Creative Teams: The Role of Personnel and Cultural Controls

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 34 Posted: 19 Aug 2017
Isabella Grabner, Aleksandra Klein and Gerhard Speckbacher
Vienna University of Economics and Business - Institute for Markets and Strategy, WU Vienna and Vienna University of Economics and Business Administration (WU)
Downloads 315 (204,633)

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creative team performance; work design in creative teams; personnel and cultural control

7.

Walking the Talk in Risk Management: A Complementarity Perspective on How Tone from the Top Influences Risk Awareness

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 58 Posted: 14 Aug 2018
Evelyn Braumann, Isabella Grabner and Arthur Posch
VU University Amsterdam, Vienna University of Economics and Business - Institute for Markets and Strategy and University of Bern - Institute for Accounting
Downloads 261 (249,014)
Citation 1

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Tone from the top; risk awareness; interactive control; risk-based diagnostic control; perceived environmental uncertainty; SMEs

8.

Pay for Creativity? The Complementarity between Individual Rewards And Subjective Evaluations of Non-Task-Related Performance in Incentive System Design

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 43 Posted: 20 Aug 2012 Last Revised: 08 Nov 2012
Isabella Grabner
Vienna University of Economics and Business - Institute for Markets and Strategy
Downloads 259 (250,951)

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reliance on collaborative creativity, individual performance-based rewards, subjective evaluations of non-task-related performance, complementarity theory

9.

Determinants and Consequences of Budget Reallocations: Evidence from the Consumer Goods Industry

Number of pages: 44 Posted: 18 Apr 2015
Isabella Grabner and Frank Moers
Vienna University of Economics and Business - Institute for Markets and Strategy and Maastricht University School of Business and Economics
Downloads 187 (342,798)

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budgeting, efficient capital allocation, budget reallocation, rent-seeking

10.

Human in the Loop: An Examination of the Value of Human Judgment Over Predictive Analytics in Anticipating Propensity to Sell for Product Assortment Planning

Number of pages: 51 Posted: 21 Dec 2022
Jen Choi, Ewelina Forker, Isabella Grabner and Karen Sedatole
University of Michigan at Ann Arbor - Accounting, Wisconsin School of Business, Vienna University of Economics and Business - Institute for Markets and Strategy and Goizueta Business School
Downloads 168 (377,065)

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predictive analytics, human judgment, augmented decision-making, assortment planning, human in the loop

11.

Sooner is better than later: The effect of forecast disaggregation on the year-over-year improvement in demand forecast revisions

Number of pages: 53 Posted: 16 Aug 2021 Last Revised: 10 Dec 2022
Ewelina Forker, Isabella Grabner and Karen Sedatole
Wisconsin School of Business, Vienna University of Economics and Business - Institute for Markets and Strategy and Goizueta Business School
Downloads 148 (419,701)
Citation 1

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disaggregation, forecast revision quality, learning curve, forecast timeliness

12.

How do Firms Respond to the Mandated Disclosure of Target Gender Quotas for Top Executive Positions?

Number of pages: 77 Posted: 17 Oct 2024
Isabella Grabner, Zoltán Novotny-Farkas and Mariana Sailer
Vienna University of Economics and Business - Institute for Markets and Strategy, Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 86 (624,210)

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disclosure of target quotas, glass ceiling, leaky pipeline, women in executive boards

13.

Cultivating Auditors Who Are More Committed to and Better at Ensuring Audit Quality

Number of pages: 50 Posted: 07 Mar 2025
Tulane University - A.B. Freeman School of Business, Vienna University of Economics and Business - Institute for Markets and Strategy, Maastricht University - Department of Accounting and Information Management and University of Illinois at Urbana-Champaign
Downloads 64 (735,394)

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JEL Classifications: L2, M4 action-oriented skepticism, audit quality, audit voice culture, professional judgment, professional skepticism, resource facilitation, selection, socialization, supportive leadership action-oriented skepticism

14.

How to Plug the Leaky Pipeline in Clinical Rheumatology Across Europe – Lessons to Be Learned from Experiences in Business

Number of pages: 27 Posted: 18 Oct 2022
State Hospital Stockerau - Karl Landsteiner Institute for Clinical Rheumatology, Vienna University of Economics and Business - Institute for Markets and Strategy, IMC University of Applied Sciences Krems - Institute of Tourism, Wine Business and Marketing and Medical University of Innsbruck - University Clinic of Internal Medicine III
Downloads 47 (853,481)

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leaky pipeline, clinical careers, equitable work environment, job satisfaction, gender equality

15.

Determinants and Consequences of Budget Reallocations

Contemporary Accounting Research, Forthcoming
Posted: 19 Apr 2021
Isabella Grabner and Frank Moers
Vienna University of Economics and Business - Institute for Markets and Strategy and Maastricht University School of Business and Economics

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budgeting, efficient budget allocation, budget reallocation, rent-seeking

16.

Tacit Knowledge, Audit Quality, and Talent Identification

Posted: 21 Feb 2021
Isabella Grabner, Judith Künneke and Frank Moers
Vienna University of Economics and Business - Institute for Markets and Strategy, Tilburg University - Tilburg University School of Economics and Management and Maastricht University School of Business and Economics

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human capital management; tacit knowledge; audit quality; performance management; talent identification

17.

Identifying Talent: An Exploratory Investigation of Explicit Potential Assessment

AAA 2018 Management Accounting Section (MAS) Meeting
Posted: 18 Aug 2017
Isabella Grabner, Judith Künneke and Frank Moers
Vienna University of Economics and Business - Institute for Markets and Strategy, Tilburg University - Tilburg University School of Economics and Management and Maastricht University School of Business and Economics

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talent identification, promotion, performance measurement

18.

Materializing Innovation Capability: A Management Control Perspective

Journal of Management Accounting Research, Forthcoming, Doi: 10.2308/jmar-52062
Posted: 16 Aug 2016 Last Revised: 20 Feb 2018
Isabella Grabner, Arthur Posch and Markus Wabnegg
Vienna University of Economics and Business - Institute for Markets and Strategy, University of Bern - Institute for Accounting and Vienna University of Economics and Business

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innovation capability, value communication, employee selection, performance monitoring, behavior monitoring, innovation performance, resource based view

19.

How to Mitigate Bias in Performance Evaluations: An Analysis of the Consequences of Supervisors’ Evaluation Behavior

The Accounting Review In-Press: Doi.org/10.2308/tar-2016-0662
Posted: 17 Aug 2015 Last Revised: 01 Feb 2020
Isabella Grabner, Judith Künneke and Frank Moers
Vienna University of Economics and Business - Institute for Markets and Strategy, Tilburg University - Tilburg University School of Economics and Management and Maastricht University School of Business and Economics

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subjective performance evaluation, performance evaluation bias, calibration committees, leadership skills, promotions

20.

The folly of forecasting: The effects of a disaggregated demand forecasting system on forecast error, forecast positive bias, and inventory levels

Bruggen, A., I. Grabner, and K. L. Sedatole. 2021. The folly of forecasting: The effects of a disaggregated demand forecasting system on forecast error, forecast positive bias, and inventory levels. The Accounting Review (Forthcoming).
Posted: 18 Aug 2014 Last Revised: 06 Mar 2020
Alexander Brueggen, Isabella Grabner and Karen Sedatole
Maastricht University, Vienna University of Economics and Business - Institute for Markets and Strategy and Goizueta Business School

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Forecasting, forecast disaggregation, forecast error, forecast bias, inventory management, sales and operations planning

21.

Incentive System Design in Creativity-Dependent Firms

Forthcoming at The Accounting Review - doi: 10.2308/accr-50756
Posted: 23 Jan 2014 Last Revised: 02 Aug 2014
Isabella Grabner
Vienna University of Economics and Business - Institute for Markets and Strategy

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creativity dependency, performance-based pay, subjective evaluations of non-task-related performance, complementarity theory

22.

Managers' Choices of Evaluation Criteria in Promotion Decisions: An Analysis of Alternative Job Assignments

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Isabella Grabner and Frank Moers
Vienna University of Economics and Business - Institute for Markets and Strategy and Maastricht University School of Business and Economics

Abstract:

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promotion decisions, alternative job assignments, (subjective) performance evaluation