Utz Schäffer

WHU Otto Beisheim School of Management

Institute of Management Accounting and Control (IMC)

Burgplatz 2

Vallendar, D-56179

Germany

http://www.whu.edu/controlling

SCHOLARLY PAPERS

10

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15

Scholarly Papers (10)

The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights From Beyond Budgeting

Number of pages: 60 Posted: 16 Jan 2010 Last Revised: 02 Jan 2020
Sebastian D. Becker, Martin Messner and Utz Schäffer
HEC Paris - Accounting and Management Control Department, HEC Paris and WHU Otto Beisheim School of Management
Downloads 2,549 (5,060)
Citation 7

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Beyond Budgeting, budgeting, theory of fields, embeddedness, pragmatic, idealistic, diffusion of accounting innovations, innovation-based field, agility, agile

The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights From Beyond Budgeting

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
Sebastian D. Becker, Martin Messner and Utz Schäffer
HEC Paris - Accounting and Management Control Department, University of Innsbruck and WHU Otto Beisheim School of Management

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Beyond Budgeting, budgeting, theory of fields, embeddedness, pragmatic, idealistic, diffusion of accounting innovations, innovation-based field, agility, agile

2.

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
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 406 (75,571)

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Budgeting, budgeting functions, economic crisis, crisis management

3.

Target Ratcheting and Achievability of Earnings Targets

Number of pages: 45 Posted: 02 Sep 2015
Frankfurt School of Finance & Management, Arizona State University and WHU Otto Beisheim School of Management
Downloads 259 (124,311)
Citation 5

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4.

Is Finance Research a 'Normal Science'? A Bibliometric Study of the Structure and Development of Finance Research from 1988 to 2007

Schmalenbach Business Review, Vol. 63, pp. 189-225, April 2011
Number of pages: 37 Posted: 05 Jul 2011
WHU Otto Beisheim School of Management, University of Witten/Herdecke, WHU Otto Beisheim Graduate School of Management - Institute of Management Accounting and Control and Technical University Hamburg-Harburg (TUHH)
Downloads 211 (151,919)

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co-citation analysis, finance research, financial crisis, intellectual structure, normal science

5.

A Role-Specific Perspective on Managerial Succession: The Case of New CFO Origin

Schmalenbach Business Review, Vol. 65, October 2013, pp. 378-408
Number of pages: 31 Posted: 15 Oct 2013
WHU - Otto Beisheim School of Management, WHU Otto Beisheim School of Management, University of Witten/Herdecke and WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control
Downloads 72 (340,276)

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Chief Executive Officer, Chief Financial Officer, Human Capital Theory, Managerial Role, Managerial Succession, Organizational Learning and Adaption Perspective

6.

Top Management Turnover Under the Influence of Activist Investors

Forthcoming, Journal of Management and Governance
Number of pages: 50 Posted: 05 Sep 2015
Barbara Voussem, Utz Schäffer and Denis Schweizer
WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control, WHU Otto Beisheim School of Management and Concordia University
Downloads 64 (362,400)

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Corporate Governance, Hedge Fund, Management Turnover, Private Equity, Shareholder Activism

7.

Hanging Together, Together Hung? Career Implications of Interpersonal Ties Between CEOs and Top Managers

BuR Business Research Journal, Vol. 6, No. 1, May 2013
Number of pages: 25 Posted: 18 May 2013
Stefan Hilger, Ansgar Richter and Utz Schäffer
EBS Universität für Wirtschaft und Recht - EBS Business School - Department of Strategy, Organization & Leadership, University of Liverpool - Management School (ULMS) and WHU Otto Beisheim School of Management
Downloads 40 (445,377)

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corporate governance, interpersonal ties, top executive careers, top executive turnover, top management teams

8.

Wearing Many Hats But Happy with the Job: Studying Controllers' Multi-Role Job Profile

Posted: 02 Jun 2016 Last Revised: 20 Jul 2016
Christian Bechtoldt, Marko Reimer and Utz Schäffer
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and WHU Otto Beisheim School of Management

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controllers' multi-role job profile, role conflict, job empowerment, job satisfaction

9.

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

Management Accounting Research, Forthcoming
Posted: 31 Mar 2011
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

10.

Legitimacy and Identity in Germanic Management Accounting Research

European Accounting Review, Forthcoming
Posted: 15 Oct 2007
HEC Paris, University of Innsbruck, WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management

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academic disciplines, history, identity, legitimacy, management accounting, Controlling, Germany