Der Vergleich nationaler Controllingspezifika rückt zunehmend in den wissenschaftlichen Fokus, um den länderübergreifenden Transfer von Controllingpraktiken zu ermöglichen. Im Rahmen einer systematischen Gegenüberstellung des Controlling in Deutschland und Spanien untersucht Christoph...

Entrepreneurial ecosystems play a key role in the development of startups by not only providing support – such as flexible office space and access to skilled employees, mentors and investors – but moreover by promoting concrete ideals about ‘good’ entrepreneurship. In our empirical...

We show that the information on derivatives usage and securitization activities of U.S. banks as disclosed in their pre-crisis 10-K filings predicts their systemic equity risk during the financial crisis. Investors predominantly exited stocks of banks that had previously disclosed a more...

This paper assesses three decades of empirical management accounting research in light of its diversity and methodological sophistication. In doing so, we first address concerns recently voiced by distinguished scholars regarding an increasing homogenization of research approaches that may...

Die Konvergenz des internen und externen Rechnungswesens wird seit fast zwei Jahrzehnten intensiv in der Fachliteratur diskutiert. Im Rahmen einer systematischen Aufarbeitung der einschlägigen Diskussionsbeiträge zeichnet Rouven Trapp die Entwicklungslinien der Konvergenzdiskussion nach und...

This study uses a resilience perspective to examine the opportunities and challenges that management accountants may experience when they are given a role as a business partner in risk management. Drawing on insights from an in-depth case study in a large European bank, our study sheds light on...