Bernhard Hirsch

Bundeswehr University Munich

Universität der Bundeswehr München

Werner-Heisenberg-Weg 39

Neubiberg, 85577

Germany

http://www.unibw.de

SCHOLARLY PAPERS

11

DOWNLOADS

777

CITATIONS

4

Scholarly Papers (11)

1.

The Drivers of a Superior’s Trust Formation in his Subordinate: The Manager-Management Accountant Example

Journal of Accounting & Organizational Change, Forthcoming
Number of pages: 48 Posted: 10 Aug 2012 Last Revised: 14 Feb 2016
Christian Nitzl and Bernhard Hirsch
University of the German Federal Armed Forces - Universität der Bundeswehr München and Bundeswehr University Munich
Downloads 453 (61,806)
Citation 2

Abstract:

Loading...

trust, management accounting, management, partial least squares, PLS

The Influence of Management Accounting Departments within German Municipal Administrations

Financial Accountability & Management, Forthcoming
Number of pages: 37 Posted: 06 Jul 2012 Last Revised: 27 Oct 2013
Bernhard Hirsch, Christian Nitzl and Joachim Schauß
Bundeswehr University Munich, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 125 (224,047)

Abstract:

Loading...

municipals, controlling departments, performance, accrual accounting, partial least square

The Influence of Management Accounting Departments within German Municipal Administrations

Financial Accountability & Management, Vol. 31, Issue 2, pp. 192-218, 2015
Number of pages: 27 Posted: 03 Apr 2015
Bernhard Hirsch, Christian Nitzl and Joachim Schauß
Bundeswehr University Munich, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 0
  • Add to Cart

Abstract:

Loading...

municipalities, management accounting departments, performance, accrual accounting, partial least squares

3.

Value Oriented Planning of Intangible Customer Contributions

Journal of Law and Financial Management, Vol. 11, No. 1, June 2012, pp. 2-16
Number of pages: 20 Posted: 17 Jun 2012
Bernhard Hirsch and Yvonne Schneider
Bundeswehr University Munich and affiliation not provided to SSRN
Downloads 82 (296,818)

Abstract:

Loading...

finance, law

4.

The Influence of Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities: An Institutional View

Number of pages: 37 Posted: 24 May 2018
Christian Nitzl, Dennis Hilgers and Bernhard Hirsch
University of the German Federal Armed Forces - Universität der Bundeswehr München, JKU Linz | Institute for Public and Nonprofit Management and Bundeswehr University Munich
Downloads 43 (407,768)
Citation 8

Abstract:

Loading...

Accrual Accounting, Implementation, Municipalities

5.

Trust Formation in Management Accountants by Managers – A Comparison of Men and Women

Number of pages: 47 Posted: 19 Oct 2015
Christian Nitzl, Bernhard Hirsch and Ulrike Marx
University of the German Federal Armed Forces - Universität der Bundeswehr München, Bundeswehr University Munich and University of Leicester
Downloads 43 (407,768)

Abstract:

Loading...

trust, manager, management accountant, gender, partial least squares

6.

The Effects of Information Search and Attention Distribution on the Common Measure Bias in Performance Evaluations

Number of pages: 53 Posted: 10 Sep 2018 Last Revised: 28 Jun 2019
Zeppelin University, Bundeswehr University Munich and ETH Zürich
Downloads 28 (470,926)

Abstract:

Loading...

Balanced Scorecard, Common Measure Bias, Expertise, Process Tracing, MouselabWEB

7.

Integrating Soft Factors into the Assessment of Cooperative Relationships between Firms: Accounting for Reputation and Ethical Values

Business Ethics: A European Review, Vol. 19, Issue 1, pp. 81-94, January 2010
Number of pages: 14 Posted: 28 Dec 2009
Bernhard Hirsch and Matthias Meyer
Bundeswehr University Munich and Technical University Hamburg-Harburg (TUHH)
Downloads 3 (620,475)
Citation 2
  • Add to Cart

Abstract:

Loading...

8.

The Influence of Corporate Social Performance on Employer Attractiveness in the Transportation and Logistics Industry: Insights from German Junior Talent

International Journal of Physical Distribution & Logistics Management, 45(5), 486-505, 2015
Posted: 23 Mar 2016 Last Revised: 15 Apr 2016
Zeppelin University, Berlin School of Economics and Law, University of St.Gallen, Chair of Logistics Management and Bundeswehr University Munich

Abstract:

Loading...

CSR, mouselab, process-tracing, logistics, war for talent

9.

Honesty in Budgeting: A Review of Morality and Control Aspects in the Budgetary Slack Literature

Journal of Management Control, 2018, DOI: 10.1007/s00187-018-0267-z
Posted: 06 Oct 2015 Last Revised: 15 Jun 2018
Christian Daumoser, Matthias Sohn and Bernhard Hirsch
ESCP Europe, Berlin, Zeppelin University and Bundeswehr University Munich

Abstract:

Loading...

Honesty, Budgeting, Budgetary slack, Managerial reporting

10.

The Impact of Clawback Provisions on Information Processing and Investment Behavior

Management Accounting Research (2017), 37, 1-11, AAA 2014 Management Accounting Section (MAS) Meeting Paper
Posted: 19 Aug 2013 Last Revised: 24 Jun 2018
Bernhard Hirsch, Bernhard Erich Reichert and Matthias Sohn
Bundeswehr University Munich, Virginia Commonwealth University and Zeppelin University

Abstract:

Loading...

Incentives, Clawback Provisions, Management Compensation

11.

The Impact of Managers’ Personality on Visualization of Management Accounting Data

Posted: 17 May 2010
Bernhard Hirsch and Anna Bassler
Bundeswehr University Munich and University of the German Federal Armed Forces - Universität der Bundeswehr München

Abstract:

Loading...

Management accounting, reporting, visualization of data, decision quality, Cognitive Fit, personality, cognitive style, experience