Matthias D. Mahlendorf

Frankfurt School of Finance & Management

Adickesallee 34

Frankfurt , DE RLP 60322

Germany

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 26,171

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3,721

SSRN CITATIONS
Rank 21,508

SSRN RANKINGS

Top 21,508

in Total Papers Citations

45

CROSSREF CITATIONS

16

Scholarly Papers (18)

1.

Budgeting in Times of Economic Crisis

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2015-1122
Number of pages: 36 Posted: 12 May 2015 Last Revised: 08 Dec 2015
Sebastian D. Becker, Matthias D. Mahlendorf, Utz Schäffer and Mario Thaten
HEC Paris - Accounting and Management Control Department, Frankfurt School of Finance & Management, WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control
Downloads 648 (77,808)
Citation 5

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Budgeting, budgeting functions, economic crisis, crisis management

2.

Editorial: Innovative Data – Use-Cases in Management Accounting Research and Practice

European Accounting Review (Forthcoming)
Number of pages: 46 Posted: 21 Dec 2022 Last Revised: 09 May 2023
Matthias D. Mahlendorf, Melissa Martin and David Smith
Frankfurt School of Finance & Management, University of Illinois at Chicago and Monash Uniiversity
Downloads 474 (114,515)

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management accounting, alternative data, decision-making, management control, textual analysis, machine learning

3.

The Ratchet Effect: Theory and Empirical Evidence

Number of pages: 42 Posted: 20 May 2020 Last Revised: 22 Jun 2022
Michal Matejka, Matthias D. Mahlendorf and Utz Schäffer
Arizona State University, Frankfurt School of Finance & Management and WHU Otto Beisheim School of Management
Downloads 454 (120,554)

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Ratchet Effect, Dynamic Incentives, Target Updating

4.

The Impact of Changes in Regulation on Cost Behavior

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 25 Oct 2013 Last Revised: 04 Nov 2013
Martin Kamil Holzhacker, Ranjani Krishnan and Matthias D. Mahlendorf
Michigan State University, Michigan State University - Department of Accounting & Information Systems and Frankfurt School of Finance & Management
Downloads 359 (157,544)
Citation 15

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cost behavior, price regulation, institutional theory, hospitals

5.

Removing Sludge – Does Lowering Barriers To Rate Improve The Informativeness of Crowd Consensus?

Number of pages: 70 Posted: 18 Nov 2021 Last Revised: 17 Oct 2023
Oliver Hegers, Matthias D. Mahlendorf and Fan Wu
University of Amsterdam, Frankfurt School of Finance & Management and Frankfurt School of Finance & Management - Accounting Department
Downloads 295 (194,117)
Citation 2

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Wisdom of crowds, sludge, non-financial information, informativeness, rating management, Amazon.com

6.

Relational Effects of Relative Performance Information: The Role of Professional Identity

Forthcoming, Accounting, Organizations and Society
Number of pages: 48 Posted: 27 Apr 2014 Last Revised: 08 Mar 2016
Matthias D. Mahlendorf, Fabian Kleinschmit and Paolo Perego
Frankfurt School of Finance & Management, WHU - Otto Beisheim School of Management and Free University of Bozen-Bolzano
Downloads 272 (211,732)
Citation 5

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relative performance information; social comparisons; perceived organizational support; professional identity; management control systems

7.

Performance Measures and Incentives – Evidence from Field Experiments in Firms

Number of pages: 14 Posted: 17 Apr 2023 Last Revised: 28 Apr 2023
Matthias D. Mahlendorf and Timo Vogelsang
Frankfurt School of Finance & Management and Frankfurt School of Finance & Management
Downloads 261 (219,796)

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Field Experiment, Incentive, Systems, Performance Measure, Management Control

8.

Management Accountants' Occupational Prestige within the Company: A Social Identity Theory Perspective

European Accounting Review, Forthcoming
Number of pages: 43 Posted: 28 Sep 2013
Keke Hiller, Matthias D. Mahlendorf and Jürgen Weber
WHU - Otto Beisheim School of Management, Frankfurt School of Finance & Management and WHU - Otto Beisheim School of Management
Downloads 237 (241,719)
Citation 1

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Occupational prestige, professional identity, organizational identity, organizational-professional conflict

9.

Social Comparison on Multiple Tasks – Sacrificing Overall Performance for Local Excellence?

Number of pages: 68 Posted: 27 Nov 2023 Last Revised: 14 May 2024
Maximilian Kohler, Matthias D. Mahlendorf, Mischa Seiter and Timo Vogelsang
Ulm University, Frankfurt School of Finance & Management, Ulm University and Frankfurt School of Finance & Management
Downloads 170 (327,189)
Citation 1

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Relative Performance Information, Multiple Tasks, Social Comparison, Field Experiment

10.

The Cost Impact of Sales Prediction Accuracy

Number of pages: 49 Posted: 18 Feb 2021
Kira Hoffmann, Matthias D. Mahlendorf and Kim Pettersson
Copenhagen Business School, Frankfurt School of Finance & Management and Copenhagen Business School
Downloads 169 (328,865)

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cost management, resource adjustment costs, sales prediction, forecasting, machine learning, xgboost

11.

CEOs' Structural Power, Prestige Power, and Target Ratcheting

Georgetown McDonough School of Business Research Paper No. 4386726
Number of pages: 55 Posted: 16 Mar 2023 Last Revised: 17 May 2023
Aishwarrya Deore, Matthias D. Mahlendorf and Fan Wu
Georgetown University - McDonough School of Business, Frankfurt School of Finance & Management and Frankfurt School of Finance & Management - Accounting Department
Downloads 166 (333,987)

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prestige, managerial power, target ratcheting, dynamic target setting, corporate governance

12.

Budgeting Biases and Profit Expectations

Number of pages: 51 Posted: 28 Dec 2023
Felix Fritsch, Matthias D. Mahlendorf and Utz Schäffer
University of Mannheim, Frankfurt School of Finance & Management and WHU Otto Beisheim School of Management
Downloads 121 (429,662)

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Forecasting, profit expectations, information bias, budgeting

13.

The Polarizing Performance Effect of Private Social Comparison Information

Number of pages: 61 Posted: 04 Mar 2024
Maximilian Kohler, Matthias D. Mahlendorf, Mischa Seiter and Timo Vogelsang
Ulm University, Frankfurt School of Finance & Management, Ulm University and Frankfurt School of Finance & Management
Downloads 54 (695,385)
Citation 1

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Social Comparison, Relative Performance Information, Performance Distribution, Field Experiment

14.

Supervisor Behavior in Times of External Performance Pressure

Number of pages: 64 Posted: 15 May 2024
Wei Cai, Matthias D. Mahlendorf and Fan Wu
Columbia Business School, Frankfurt School of Finance & Management and Frankfurt School of Finance & Management - Accounting Department
Downloads 41 (780,735)

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supervisor behavior,management control, external pressure

15.

Target Ratcheting and Achievability of Earnings Targets

Posted: 02 Sep 2015
Matthias D. Mahlendorf, Michal Matejka and Utz Schäffer
Frankfurt School of Finance & Management, Arizona State University and WHU Otto Beisheim School of Management

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16.

Mapping Quantitative Management Accounting Research 2002-2012

Posted: 19 Mar 2015 Last Revised: 06 May 2017
Florian Herschung, Matthias D. Mahlendorf and Jürgen Weber
WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control, Frankfurt School of Finance & Management and WHU - Otto Beisheim School of Management

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maps, guidelines, competitive mediation, replication, nonlinear effects, bidirectional effects

17.

An Exploratory Study of the Reciprocal Relationship between Interactive Use of Management Control Systems and Perception of Negative External Crisis Effects

Management Accounting Research, Forthcoming
Posted: 02 Jan 2014
Robert Janke, Matthias D. Mahlendorf and Jürgen Weber
WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control, Frankfurt School of Finance & Management and WHU - Otto Beisheim School of Management

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economic crisis, interactive use of management control systems, cross-lagged effect model

18.

Incentive Compensation of Financial Managers and the Willingness to Engage in Unethical Behavior

Posted: 13 Sep 2013
Matthias D. Mahlendorf, Michal Matejka and Jürgen Weber
Frankfurt School of Finance & Management, Arizona State University and WHU - Otto Beisheim School of Management

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Incentives, choice of performance measures, chief financial officers, earnings management

Other Papers (1)

Total Downloads: 39
1.

How to Motivate Management Accountants

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 29 Posted: 06 Aug 2008
Christian Pfennig, Matthias D. Mahlendorf, Erik Strauss and Pascal Nevries
WHU - Otto Beisheim School of Management, Frankfurt School of Finance & Management, University of Witten/Herdecke and University of Witten/Herdecke
Downloads 39

Abstract:

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management accountants, incentive systems, job satisfaction, motivation