Markus C. Arnold

University of Bern - Institute for Accounting

Professor for Managerial Accounting

Engehaldenstr. 4

Bern, 3012

Switzerland

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 12,066

SSRN RANKINGS

Top 12,066

in Total Papers Downloads

6,229

SSRN CITATIONS
Rank 18,411

SSRN RANKINGS

Top 18,411

in Total Papers Citations

23

CROSSREF CITATIONS

34

Scholarly Papers (25)

1.

Integrating Sustainability Reports into Financial Statements: An Experimental Study

Number of pages: 44 Posted: 29 Mar 2012 Last Revised: 11 Jan 2023
Markus C. Arnold, Alexander Bassen and Ralf Frank
University of Bern - Institute for Accounting, University of Hamburg and GISMA Potsdam
Downloads 1,955 (12,715)
Citation 16

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Sustainability, financial performance, ESG information, anchoring

2.

Using Negotiated Budgets for Planning and Performance Evaluation: An Experimental Study

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 30 Jul 2009 Last Revised: 23 Aug 2014
Markus C. Arnold and Robert M. Gillenkirch
University of Bern - Institute for Accounting and University of Osnabrueck - Faculty of Business and Economics
Downloads 502 (86,100)
Citation 2

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Budget negotiations, performance evaluation, planning, performance

3.

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 411 (109,066)
Citation 3

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

4.

German and US Investment Professionals’ Use of Corporate Social Responsibility Disclosures in Their Personal Investment Decisions and Recommendations to Clients

Kelley School of Business Research Paper No. 17-61, AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 50 Posted: 17 Aug 2017 Last Revised: 12 May 2020
University of Bern - Institute for Accounting, Tilburg University, University of Pittsburgh and University of Pittsburgh - Accounting Group
Downloads 379 (119,613)
Citation 2

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Corporate social responsibility, CSR, professional investors, CSR disclosures, investment professionals

5.

Uncertainty and Information Asymmetry in Budget Negotiations

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 40 Posted: 20 Aug 2012
Markus C. Arnold and Robert M. Gillenkirch
University of Bern - Institute for Accounting and University of Osnabrueck - Faculty of Business and Economics
Downloads 327 (140,778)

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6.

Mutual Monitoring and Team Member Communication in Teams

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 37 Posted: 15 Aug 2016
Markus C. Arnold, R. Lynn Hannan and Ivo Tafkov
University of Bern - Institute for Accounting, Tulane University - A.B. Freeman School of Business and Georgia State University
Downloads 284 (163,118)
Citation 2

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team-based incentives, mutual monitoring, team member communication, subjective performance evaluation

Managerial Discretion and Task Interdependence in Teams

2015 AAA Annual Meeting
Number of pages: 52 Posted: 16 Aug 2014 Last Revised: 02 Jul 2015
Markus C. Arnold and Ivo Tafkov
University of Bern - Institute for Accounting and Georgia State University
Downloads 179 (252,686)
Citation 8

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Team-based incentives, teams, discretion, task interdependence

Managerial Discretion and Task Interdependence in Teams

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 46 Posted: 08 Dec 2014
Markus C. Arnold and Ivo Tafkov
University of Bern - Institute for Accounting and Georgia State University
Downloads 65 (515,382)
Citation 1

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Team-based incentives, teams, discretion, task interdependence

Managerial Discretion and Task Interdependence in Teams

Contemporary Accounting Research, Forthcoming
Posted: 20 Jun 2019
Markus C. Arnold and Ivo Tafkov
University of Bern - Institute for Accounting and Georgia State University

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team-based incentives, teams; discretion, task interdependence

8.

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 230 (201,113)
Citation 4

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target setting; target flexibility; target difficulty; target functions

9.

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 224 (206,228)

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

10.

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 217 (212,544)
Citation 3

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

11.

Groves Mechanism vs. Profit Sharing for Corporate Budgeting - An Experimental Analysis with Preplay Communication

European Accounting Review, Forthcoming
Number of pages: 36 Posted: 25 Sep 2007
Markus C. Arnold, Eva Ponick and Heike Yasmin Schenk-Mathes
University of Bern - Institute for Accounting, Clausthal University of Technology and Clausthal University of Technology
Downloads 214 (215,263)

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Budgeting, resource allocation, truth-telling, Groves mechanism, profit sharing, communication

12.

Do You Get What You Pay for? An Experimental Analysis of Managers' Decisions and Owners' Expectations

Number of pages: 36 Posted: 30 Aug 2006
Markus C. Arnold, Robert Gillenkirch and Susanne A. Welker
University of Bern - Institute for Accounting, University of Goettingen (Gottingen) - Faculty of Economic Sciences and University of Goettingen (Gottingen) - Faculty of Economic Sciences
Downloads 212 (218,176)
Citation 2

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Performance measurement, management compensation, investment decisions, residual income, experimental economics

13.

Employee-level Real Activities Management and Managerial Target Setting

Number of pages: 48 Posted: 04 Nov 2022 Last Revised: 06 Nov 2022
Markus C. Arnold, Kai A. Bauch and Eric W. Chan
University of Bern - Institute for Accounting, TU Kaiserslautern and University of Texas at Austin - Department of Accounting
Downloads 164 (272,496)

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Real Activities Management, Target-Setting, Misattribution, Trust

14.

When Action Controls Take Over: The Interrelationship between Action Accountability and Job Autonomy

Number of pages: 57 Posted: 27 Sep 2020 Last Revised: 15 Aug 2022
Markus C. Arnold and Arthur Posch
University of Bern - Institute for Accounting and University of Bern - Institute for Accounting
Downloads 163 (273,882)

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Action controls, action accountability, job autonomy, employee loyalty, employee effort, nursing

15.

Effects of Managerial Discretion on the Efficiency of Effort Allocation: Experimental Evidence

Number of pages: 48 Posted: 02 Jun 2020 Last Revised: 02 Oct 2022
Markus C. Arnold and Kai A. Bauch
University of Bern - Institute for Accounting and TU Kaiserslautern
Downloads 161 (276,640)

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Subjective performance evaluation, discretionary bonus allocation, effort allocation, multiple task outputs, teams

16.

Costly Budget Negotiations and Financial Distress: An Experimental Investigation

Number of pages: 40 Posted: 16 Aug 2011
Markus C. Arnold
University of Bern - Institute for Accounting
Downloads 154 (287,070)

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Budget negotiations, performance evaluation, negotiation costs, financial distress, performance

17.

Strategic Reputation Building and Norm Enforcement: An Experimental Study in a Capital Budgeting Setting

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 35 Posted: 17 Aug 2011
Markus C. Arnold and Dominik Schreiber
University of Bern - Institute for Accounting and University of Hamburg
Downloads 151 (291,774)
Citation 1

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capital budgeting, norm enforcement, reputation, ex post controls

18.

The Unintended Consequences of Headquarters’ Involvement in Decentralized Transfer Price Negotiations: Experimental Evidence

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 39 Posted: 17 Aug 2016
Markus C. Arnold, Florian Elsinger and Frederick W. Rankin
University of Bern - Institute for Accounting, Rotterdam School of Management - Department of Accounting and Control and Colorado State University, Fort Collins - College of Business
Downloads 127 (333,882)

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Transfer price, negotiations, delegation, autonomy

19.

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 48 (584,504)
Citation 1

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

20.

The Effects of Relative Performance Information and Training Type on Employees’ Skill Development: An Experimental Investigation

Number of pages: 46 Posted: 09 Jan 2023
Markus C. Arnold, Bei Shi, Ivo Tafkov and Elien Voermans
University of Bern - Institute for Accounting, University of Amsterdam - Amsterdam Business School, Georgia State University and Erasmus School of Economics
Downloads 46 (594,764)

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Skill development, training, relative performance information, training type, goal orientation

21.

Do Job Candidates’ Effort Promises Matter When the Labor Market is Competitive? Experimental Evidence

AAA 2014 Management Accounting Section (MAS) Meeting Paper, Journal of Management Accounting Research (https://doi.org/10.2308/JMAR-19-067)
Number of pages: 48 Posted: 19 Aug 2013 Last Revised: 19 Apr 2021
Markus C. Arnold and Robert Grasser
University of Bern - Institute for Accounting and University of South Carolina
Downloads 13 (832,127)

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hiring controls, labor market competition, promise-keeping, reciprocity

22.

What is a Fair Amount of Executive Compensation? Outrage Potential of Two Key Stakeholder Groups

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 651-685, 2018
Number of pages: 35 Posted: 07 May 2018
Markus C. Arnold and Robert Grasser
University of Bern - Institute for Accounting and University of South Carolina
Downloads 3 (935,164)
Citation 2

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distributive justice, executive compensation, fairness, outrage constraints, public outrage

23.

Audits, Reputation, and Repeated Interaction in a Capital Budgeting Setting

European Accounting Review, Forthcoming
Posted: 30 Sep 2011
Markus C. Arnold and Dominik Schreiber
University of Bern - Institute for Accounting and University of Hamburg

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capital budgeting, ex post audits, reputation, experiments, repeated interaction, norm enforcement

24.

Stock Options and Dividend Protection

Journal of Institutional and Theoretical Economics, Vol. 161, No. 3, pp. 453-472, 2005
Posted: 29 Sep 2005
Markus C. Arnold and Robert Gillenkirch
University of Bern - Institute for Accounting and University of Goettingen (Gottingen) - Faculty of Economic Sciences

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Executive stock options, managerial incentives, dividends, share repurchases, dividend protection

25.

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

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