ACA Working Paper Series

Find all the working papers from faculty of our Institute of Accounting, Control and Auditing

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No. 1
Implications from Innovativeness Typology on Innovation Performance Research: A Bibliometric Analysis and Literature Review
Autor: Jan-Christoph Steinmann, Giulia Calabretta, Klaus Möller

No. 2
Goal rigidity, process autonomy and project success in new product development Projects
Autor: Nina Kruse, Nils Gamm, Klaus Möller

No. 3
Leadership style and management controls in research and development Projects
Autor: Nina Kruse, Frank H.M. Verbeeten, Klaus Möller

No. 4
Innovation Capability 2015: An International Benchmark Study
Autor: Jan-Christoph Steinmann, Thomas Kessler, Benedikt Müller-Stewens

No. 5
Management Usage Styles in Innovation Management: Testing the Levers of Control Framework in a Cross-Cultural Multimoderator Investigation
Autor: Jan-Christoph Steinmann, Klaus Möller

No. 6
Budget control and motivation in research and development Projects
Autor: Nina Kruse

No. 7
Integrated Innovation Improvement Tracking Systems: A Review of the Innovation Performance Measurement Literature and Future Potentials
Autor: Jan-Christoph Steinmann

No. 8 
Performance in new product development: A comprehensive framework, current trends and research directions
Autor: Benedikt Müller-Stewens, Klaus Möller

No. 9
Efficiency of New Product Development: Evidence from Previous Research
Autor: Benedikt Müller-Stewens

No. 10
Quantifying Project Efficiency in New Product Development: Benefits and Pitfalls
Autor: Benedikt Müller-Stewens, Klaus Möller

No. 11
The Role of Controls in Innovation: An Examination of Diagnostic Use, Interactive Use, and Dynamic Tension
Autor: Benedikt Müller-Stewens, Sally K. Widener, Jan-Christoph Steinmann, Klaus Möller

No. 12
Process standardization and process management in controlling: An empirical analysis
Autor: Thomas Gackstatter

No. 13
Formal and informal controls: Efficiency and efficacy in the accounting function
Autor: Thomas Gackstatter, Benedikt Müller-Stewens, Klaus Möller

No. 14
Impairment indicators in IAS 36: Development of a framework of triggering events
Autor: Thomas Gackstatter, Klaus Möller

No. 15
An Essay on Corporate Rhetoric in Accounting Narratives
Autor: Anna Katharina Heid, Heiko Matthias Petry

No. 16
An Essay on Disclosures in Crisis
Autor: Anna Katharina Heid

No. 17
An Essay on Trust in Disclosures from Robo-Advisors
Autor: Anna Katharina Heid

No. 18
An Essay on Distributed Ledger Technology in Financial Reporting
Autor: Anna Katharina Heid

No. 19
Network DEA applications 1984–2017: A literature survey
Autor: Syarifa Hanoum

No. 20
Multi-stage manufacturing performance measurement and process improvement using Network DEA
Autor: Syarifa Hanoum, Matthias Ehrgott

No. 21
Linking performance measurement and manufacturing process improvements: the two-stage analytical approach
Autor: Syarifa Hanoum, Sardar M. N Islam

No. 22
Manufacturing enterprise performance measurement using Network DEA: A profitability and marketability framework
Autor: Syarifa Hanoum

No. 23
Hedge Accounting, Times of Crises, and the European Banking Industry
Autor: Tami Dinh, Barbara Seitz

No. 24
Instructional Case: A Synthetic Securitization Trade at Nordea Bank AB
Autor: Barbara Seitz

No. 25
The Debt Market Relevance of Non-GAAP Earnings Disclosures
Autor: Felix Thielemann, Tami Dinh, Helen Kang

No. 26
Prevalence and Determinants of "Implicit Non-GAAP Reporting" around Regulation G
Autor: Felix Thielemann, Tami Dinh

No. 27
Implications of a CFO's Dual Accountabilities for Managerial Decision-Making Effectiveness
Autor: Stefan Illich-Edlinger

No. 28
Managing Attention with Accounting Information: A Configurational Perspective on Transparency
Autor: Stefan Illich-Edlinger

No. 29
The Emergence of Accountability Systems: How Analytics Initiatives Unroutinize Planning and Forecasting
Autor: Stefan Illich-Edlinger

No. 30
Target-Independent Pay Forsters Team Learning Behaviour Over Time
Autor: Jonas Solbach

No. 31
Compensation Fit for the Future: Shifting the Focus from Extrinsic to Intrinsic Motivation
Autor: Jonas Solbach, Klaus Möller, Franz Wirnsperger

No. 32
Beyond Pay for Performance: Change Enough or Don't Change at All
Autor: Jonas Solbach, Maël Schnegg, Klaus Möller

No. 33
Management Controls and the Perception of Meaningful Work - A Systemtic Literature Review
Autor: Janine Burghardt, Klaus Möller

No. 34
Management Controls Packages and the Perception of Meanigful Work in the Management Accounting
Autor: Janine Burghardt, Klaus Möller

No. 35
The Reconstruction of a Professional Identity - Evidence from the Management Accounting Function
Autor: Janine Burghardt

No. 36
Context- and Goal-Oriented Steering of Agile Project Management: A Case Study in the Manufacturing Industry
Autor: Jasmin Schmid, Klaus Möller

No. 37
Best Fit in Context: An Analysis of the Target-Specific Application of Agile Project Management Practices
Autor: Jasmin Schmid, Maël Schnegg, Klaus Möller

No. 38
Agile Performance Management Systems: An Overview of Agile Instruments for Redesigning Performance Management Systems
Autor: Jasmin Schmid

No. 39
Twitter as a financial disclosure channel: Prior literature and current adoption
Autor: Jamie Johnston

No. 40
The information content and audience response of earnings disclosures on Twitter
Autor: Jamie Johnston

No. 41
Non-GAAP reporting via Twitter
Autor: Kris Allee, Tami Dinh, Jamie Johnston, Arthur Stenzel

No. 42
Facilitating Organizational Learning through Management Control: A Systematic Literature Review
Autor: Flavia Schmid, Klaus Möller

No. 43
Knowledge Hoarding and Organizational Learning: The Impact of Diverse Performance Measurement and Ethical Climate
Autor: Flavia Schmid

No. 44
How Can Managers be Influenced to Consider Non-Financial Information in their Decision-Making? An Experimental Approach
Autor: Seraina Früh

No. 45
Accountability of Humanitarian and Development Non-Governmental Organizations - A Scoping Review
Autor: Seraina Früh

No. 46
Towards a Process Selection Method for Embedded Analytics: Action Design Research Study in the Credit and Collections Management Function
Autor: Tobias Bender

No. 47
Design Principles for Intelligent Business Process Systems Leveraging Embedded Real-Time Analytics: Evidence from Credit Collections Management
Autor: Tobias Bender, Klaus Möller, Jan vom Brocke

No. 48
How Hilti Leveraged Organizational Learning to Generate Value from Analytical AI
Autor: Klaus Möller, Jan vom Brocke, Tobias Bender, Felix Hess

No. 49
The Role of Stock Exchanges in the Sustainability Reporting Debate: Evidence from the TCFD Recommendations
Autor: Anna Sophie Husmann

No. 50
Barriers to AI Adoption in Accounting and Finance as New Contingency Factors for the Design of Management Control Systems
Autor: Richard Sentinella, Elita Sabani, Maël Schnegg

No. 51
Trust, Fairness, and Human Well-being: Responsible AI’s Effect on AI Aversion
Richard Sentinella, Maël Schnegg, Klaus Möller

Nr. 52
The Impact of Behavior-based Controls on Motivation and Collabration in Sales
Autor: Sophie Stopp, Janine Burghardt, Klaus Möller

Nr. 53
Navigating Motivation: The Role of Meaning of Pay in Incentive-Based Sales Compensation
Autor: Sophie Stopp

Nr. 54
Why Managers Should Stop Incentivizing and Start Recognizing Salespeople
Autor: Sophie Stopp, Klaus Möller, Franz Wirnsperger