Michael Burkert

University of Fribourg - Department of Business Administration

Professor of Managerial Accounting

Bd. de Pérolles 90

Fribourg

Switzerland

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

1.

Measurement Error in Time-driven Costing: An Experimental Comparison of Different Approaches to Estimating Time Consumption

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 61 Posted: 21 Aug 2013 Last Revised: 08 Jan 2019
Karl Schuhmacher and Michael Burkert
Emory University - Goizueta Business School and University of Fribourg - Department of Business Administration
Downloads 1,178 (16,585)

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Cost systems, activity-based costing, resource consumption, capacity utilization, measurement error, time estimation

2.

The Moderating Role of Performance Measurement System Sophistication on the Relationships between Internal Value Drivers and Performance

Barroso R., Burkert M., Davila A., Oyon D., Schuhmacher K., (2016), The Moderating Role of Performance Measurement System Sophistication on the Relationships between Internal Value Drivers and Performance, Comptabilité Contrôle Audit, 22, pp. 39-75
Posted: 19 Oct 2016
IESEG School of Management, University of Fribourg - Department of Business Administration, University of Navarra, IESE Business School, HEC Lausanne, Faculty of Business and Economics and Emory University - Goizueta Business School

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3.

The Relationship between Lack of Controllability and Proactive Work Behaviour: An Empirical Analysis of Competing Theoretical Explanations

Accounting and Business Research, Forthcoming
Posted: 21 Aug 2016
University of Fribourg - Department of Business Administration, Independent, HEC Paris - Accounting and Management Control Department and Emory University - Goizueta Business School

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Controllability Principle, Management Control Systems, Role Theory, Role Conflict, Flexible Role Orientation, Proactive Work Behaviour

4.

Shareholder Protection: The Role of Multiple Large Shareholders

Corporate Governance: An International Review, Vol. 24, Issue 2, pp. 105-129, 2016
Number of pages: 25 Posted: 04 Mar 2016
Raúl Barroso, Michael Burkert, Antonio Dávila and Daniel Oyon
IESEG School of Management, University of Fribourg - Department of Business Administration, University of Navarra, IESE Business School and HEC Lausanne, Faculty of Business and Economics
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Corporate Governance, Shareholder Protection, Multiple Shareholders, Principal‐Principal Conflict, Shareholder Types

5.

Relating Alternative Forms of Contingency Fit to the Appropriate Methods to Test Them

Management Accounting Research, Forthcoming
Posted: 08 Aug 2013
University of Fribourg - Department of Business Administration, University of Navarra - IESE Business School, IESE Business School and HEC Lausanne, Faculty of Business and Economics

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contingency theory, matching form of fit, moderation form of fit, mediation form of fit, polynomial regression analysis, covariance-based structural equation modeling, Monte Carlo simulation

6.

Application of the Controllability Principle and Managerial Performance: The Role of Role Perceptions

Management Accounting Research, Forthcoming
Posted: 31 Mar 2011
Michael Burkert, Franz Michael Fischer and Utz Schäffer
University of Fribourg - Department of Business Administration, Independent and WHU Otto Beisheim School of Management

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Controllability principle, Management control systems, Role theory, Role stress, Role ambiguity, Role conflict, Managerial performance