Industrie 4.0, die Digitalisierung und das Internet der Dinge (IoT) führen uns in Deutschland in die vierte industrielle Revolution. Wie sieht die Autobahn der Zukunft aus? Und wie die digitale Fabrik? Wo steht Deutschland im internationalen Vergleich und welche Chance und Risiken ergeben sich...

This paper adopts a managerial accounting perspective to propose and empirically illustrate a research design for firm decision making based on performance feedback. In doing so, it operationalizes the theoretical frameworks based on the endogenous components of across-firms heterogeneous...

We systematically analyze how variations in board independence and ownership concentration and type affect corporate social performance (CSP). Drawing from the agency and stakeholder perspectives, we argue that recognizing differences in the distribution of costs and benefits to shareholders and...

This paper proposes a managerial control tool that integrates risk in efficiency measures. Building on existing efficiency specifications, our proposal reflects the real banking technology and accurately models the relationship between desirable and undesirable outputs. Specifically, the...