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Relative Performance Evaluation and the Ratchet Effect

Casas‐Arce, Pablo; Holzhacker, Martin; Mahlendorf, … - In: Contemporary Accounting Research 35 (2018) 4, pp. 1702-1731

Persistent link: https://www.econbiz.de/10012086997

Influencing foreign subsidiary decisions through headquarter performance measurement systems

Mahlendorf, Matthias D.; Rehring, Jochen; Schäffer, Utz; … - In: Management Decision 50 (2012) 4, pp. 688-717

Purpose – This paper aims to investigate the ability of performance measurement systems (PMS) that were implemented by headquarters at foreign subsidiaries to influence decisions made by the subsidiary. This is important because PMS are important control mechanisms in the relationship between...

Persistent link: https://www.econbiz.de/10014933247

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

Hiller, Keke; Mahlendorf, Matthias D.; Weber, Jürgen - In: European Accounting Review 23 (2014) 4, pp. 671-691

Professional associations and researchers in management accounting have attempted to increase the prestige of management accountants. Although studies have suggested that occupational prestige is important, the prestige of management accountants within the employing organisation and its...

Persistent link: https://www.econbiz.de/10010952102

Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships?

Schäffer, Utz; Mahlendorf, Matthias D.; Rehring, Jochen - In: Australian Accounting Review 24 (2014) 1, pp. 21-38

type="main" <p>Managing distant subsidiaries is a challenge for headquarters of multinational companies. Performance measurement systems (PMS) can assist in this task. Taking a business network perspective, we study the moderating effect of the interactive use of PMS implemented by headquarters at...</p>

Persistent link: https://www.econbiz.de/10011036913

The ABC for studying the too-much-of-a-good-thing effect : a competitive mediation framework linking antecedents, benefits, and costs

Busse, Christian; Mahlendorf, Matthias D.; Bode, Christoph - In: Organizational research methods : ORM 19 (2016) 1, pp. 131-153

Persistent link: https://www.econbiz.de/10011430426

Unraveling the black box of cost behavior : an empirical investigation of risk drivers, managerial resource procurement, and cost elasticity

Holzhacker, Martin; Krishnan, Ranjani; Mahlendorf, … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2305-2335

Persistent link: https://www.econbiz.de/10011414461

Determinants of financial managers' willingness to engage in unethical pro-organizational behavior

Mahlendorf, Matthias D.; Matějka, Michal; Weber, Jürgen - In: Journal of management accounting research : JMAR 30 (2018) 2, pp. 81-104

Persistent link: https://www.econbiz.de/10011929653

Mapping quantitative management accounting research : 2002-2012

Herschung, Florian; Mahlendorf, Matthias D.; Weber, Jürgen - In: Journal of management accounting research : JMAR 30 (2018) 1, pp. 73-141

Persistent link: https://www.econbiz.de/10011906548

Theorizing and testing bidirectional effects : the relationship between strategy formation and involvement of controllers

Erhart, Raphaela; Mahlendorf, Matthias D.; Reimer, Marko; … - In: Accounting, organizations and society : an … 61 (2017), pp. 36-52

Persistent link: https://www.econbiz.de/10011743079

Budgeting in times of economic crisis

Becker, Sebastian D.; Mahlendorf, Matthias D.; … - In: Contemporary accounting research : a journal of the … 33 (2016) 4, pp. 1489-1517

Persistent link: https://www.econbiz.de/10011639120