Markus C. Arnold

University of Bern - Institute for Accounting

Professor for Managerial Accounting

Engehaldenstr. 4

Bern, 3012

Switzerland

  • University of Bern - Institute for Accounting

SCHOLARLY PAPERS

26

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8,063

SSRN CITATIONS
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Top 16,586

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57

CROSSREF CITATIONS

32

Scholarly Papers (26)

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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 2,356 (12,328)
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 548 (99,096)
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 487 (114,333)
Citation 5

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

4.

Do Investment Professionals Consider the Effects on Society Beyond the Financial Effects of Sustainability Disclosures? Implications for Standard Setters

Kelley School of Business Research Paper No. 17-61
Number of pages: 53 Posted: 17 Aug 2017 Last Revised: 04 Oct 2024
Markus C. Arnold, Christoph Hörner, Patrick Martin and Donald V. Moser
University of Bern - Institute for Accounting, Tilburg University, University of Pittsburgh and University of Pittsburgh - Accounting Group
Downloads 446 (126,887)
Citation 5

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sustainability disclosures, corporate social responsibility (CSR) disclosures, motivated reasoning, investment professionals, societal benefits

5.

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 366 (159,047)
Citation 2

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

6.

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 355 (164,383)

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7.

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 331 (177,319)
Citation 2

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

8.

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 310 (190,019)
Citation 3

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

9.

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 303 (194,724)
Citation 4

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target setting; target flexibility; target difficulty; target functions

10.

Managerial Discretion and Task Interdependence in Teams

Downloads 296 (199,576)
Citation 16

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 211 (277,372)
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 85 (572,568)
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

11.

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

Number of pages: 54 Posted: 01 Dec 2023 Last Revised: 12 Dec 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 289 (204,560)

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Skill development, training, relative performance information, work-training tradeoff

12.

Employee-level Real Activities Management and Managerial Target Setting

Number of pages: 47 Posted: 04 Nov 2022 Last Revised: 22 Mar 2024
Markus C. Arnold, Kai A. Bauch and Eric W. Chan
University of Bern - Institute for Accounting, RPTU Kaiserslautern-Landau and University of Texas at Austin - Department of Accounting
Downloads 236 (250,439)

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Real Activities Management, Target-Setting, Misattribution, Trust

13.

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 RPTU Kaiserslautern-Landau
Downloads 231 (255,697)

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

14.

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 228 (259,001)

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

15.

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 227 (260,057)
Citation 2

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

16.

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 214 (274,709)

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

17.

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 177 (326,453)
Citation 1

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Transfer price, negotiations, delegation, autonomy

18.

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 176 (328,105)

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

19.

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 168 (341,802)
Citation 1

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capital budgeting, norm enforcement, reputation, ex post controls

20.

Asymmetric Ratcheting and Target Difficulty: Experimental Evidence

Number of pages: 59 Posted: 13 Oct 2023 Last Revised: 14 Jul 2024
Markus C. Arnold and Yanjia Yang
University of Bern - Institute for Accounting and University of Bern - Institute for Accounting
Downloads 103 (500,248)

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target setting, target difficulty, performance-to-target, target adjustments, information asymmetry

21.

Burn it or Return it? The Effects of the Possibility to Return Budget and the Moderating Role of Uncertainty on Capital Budgeting

Number of pages: 48 Posted: 17 Jul 2023 Last Revised: 26 Dec 2023
Markus C. Arnold, Kai A. Bauch and Florian Elsinger
University of Bern - Institute for Accounting, RPTU Kaiserslautern-Landau and Rotterdam School of Management - Department of Accounting and Control
Downloads 98 (517,398)

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Capital Budgeting, Budget Return, Uncertainty, Trust

22.

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 - Department of Accounting
Downloads 85 (565,970)
Citation 1

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

23.

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 - Department of Accounting
Downloads 33 (864,932)

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

24.

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

Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.12834
Posted: 09 Mar 2023 Last Revised: 02 Feb 2024
Markus C. Arnold, Martin Artz and Robert Grasser
University of Bern - Institute for Accounting, University of Münster - Accounting Center and University of South Carolina - Department of Accounting

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

25.

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

26.

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