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

  • WHU Otto Beisheim School of Management

SCHOLARLY PAPERS

14

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19

CROSSREF CITATIONS

12

Scholarly Papers (14)

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1.

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

Downloads 2,751 ( 8,480)
Citation 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 2,751 (8,338)
Citation 10

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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
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 629 (74,215)
Citation 5

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Budgeting, budgeting functions, economic crisis, crisis management

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 389 (132,459)

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Ratchet Effect, Dynamic Incentives, Target Updating

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
Utz Schäffer, Pascal Nevries, Christian Fikus and Matthias Meyer
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 240 (219,532)
Citation 1

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

5.

The Performance Effects of Narrative Feedback

Number of pages: 54 Posted: 13 Apr 2021 Last Revised: 06 Jun 2023
Jan Hendrik Lampe, Utz Schäffer and Daniel Schaupp
ESSEC Business School - Department of Accounting and Management Control, WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 234 (225,036)
Citation 3

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performance feedback; narrative feedback; feedback message characteristics; performance management; self-regulation.

6.

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
Volker Buettner, Utz Schäffer, Erik Strauss and Kevin Zander
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 104 (440,226)
Citation 2

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

7.

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 90 (484,337)

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

8.

Disentangling the Bright and Dark Sides of Transparency – An Integrated Analysis of Psychological Consequences

Number of pages: 45 Posted: 27 Nov 2020
Till Remmers, Utz Schäffer and Daniel Schaupp
affiliation not provided to SSRN, WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 89 (487,697)

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transparency, privacy, performance information, psychological empowerment

9.

Bad News for Announcers, Good News for Rivals – Are Rivals Fully Seizing Transition-Period Opportunities Following Announcers’ Top Management Turnovers?

Strategic Management Journal, Forthcoming
Number of pages: 41 Posted: 23 Jan 2021
Cord Burchard, Juliane Proelss, Utz Schäffer and Denis Schweizer
WHU - Otto Beisheim School of Management, Concordia University, Quebec, WHU Otto Beisheim School of Management and Concordia University
Downloads 72 (552,616)

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Competitive Dynamics; Information Effects, Intra-Industry Effects, Leader Life Cycle, Top Management Turnover, Transition Period

10.

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 54 (638,597)

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

11.

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

12.

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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13.

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

Management Accounting Research, Forthcoming
Posted: 31 Mar 2011
Michael Burkert, Franz Michael Fischer and Utz Schäffer
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

14.

Legitimacy and Identity in Germanic Management Accounting Research

European Accounting Review, Forthcoming
Posted: 15 Oct 2007
Martin Messner, Albrecht Becker, Utz Schäffer and Christoph Binder
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