Markus C. Arnold

University of Bern - Institute for Accounting

Professor for Managerial Accounting

Engehaldenstr. 4

Bern, 3012

Switzerland

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 12,073

SSRN RANKINGS

Top 12,073

in Total Papers Downloads

4,399

SSRN CITATIONS
Rank 19,529

SSRN RANKINGS

Top 19,529

in Total Papers Citations

15

CROSSREF CITATIONS

34

Scholarly Papers (21)

1.

Integrating Sustainability Reports into Financial Statements: An Experimental Study

Number of pages: 44 Posted: 29 Mar 2012 Last Revised: 26 Jun 2012
Markus C. Arnold, Alexander Bassen and Ralf Frank
University of Bern - Institute for Accounting, University of Hamburg and DVFA
Downloads 1,575 (12,334)
Citation 14

Abstract:

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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 455 (70,315)
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 Muenster - Accounting Center
Downloads 315 (107,887)
Citation 1

Abstract:

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

4.

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 288 (118,376)

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5.

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 222 (153,833)
Citation 1

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

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 165 (201,261)
Citation 7

Abstract:

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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 48 (445,540)
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

7.

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 206 (164,913)

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

8.

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 201 (168,816)
Citation 2

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

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 Muenster - Accounting Center
Downloads 175 (191,228)
Citation 1

Abstract:

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target setting; target flexibility; target difficulty; target functions

10.

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 171 (195,009)
Citation 2

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

11.

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 137 (234,411)
Citation 1

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capital budgeting, norm enforcement, reputation, ex post controls

12.

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 131 (242,767)

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

13.

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 97 (300,525)
Citation 1

Abstract:

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Transfer price, negotiations, delegation, autonomy

14.

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 Muenster - Accounting Center and Georgia State University
Downloads 88 (319,746)
Citation 2

Abstract:

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

15.

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 Muenster - Accounting Center and Georgia State University
Downloads 61 (392,334)

Abstract:

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

16.

The Effects of Managerial Discretion in Settings with Multiple Effort Dimensions: Experimental Evidence

Number of pages: 46 Posted: 02 Jun 2020 Last Revised: 18 Aug 2020
Markus C. Arnold and Kai A. Bauch
University of Bern - Institute for Accounting and University of Bern - Institute for Accounting
Downloads 41 (466,041)

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Subjective performance evaluation, discretionary bonus allocation, teams, task interdependence

17.

The Use and Effects of Accountability and Job Autonomy when Results Controls are Irrelevant: Substitutes or Complements?

Number of pages: 52 Posted: 27 Sep 2020
Markus C. Arnold and Arthur Posch
University of Bern - Institute for Accounting and University of Bern - Institute for Accounting
Downloads 22 (565,242)

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accountability, job autonomy, task requirements, employee loyalty, effort, healthcare

18.

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 1 (721,145)
Citation 2
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distributive justice, executive compensation, fairness, outrage constraints, public outrage

19.

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

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Posted: 19 Aug 2013 Last Revised: 22 Aug 2018
Markus C. Arnold and Robert Grasser
University of Bern - Institute for Accounting and University of South Carolina

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principal-agent theory, incentive contracts, competition, effort announcements, promise-keeping, reciprocity

20.

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

21.

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