Zobrazeno 1 - 10 of 84 pro vyhledávání: '"G H Hartmann"'
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Akademický článek
Management accounting: ‘anything goes’!
Autor: Frank G. H. Hartmann
Publikováno v: MAB, Vol 86, Iss 10, Pp 388-392 (2012)
In dit themanummer van het MAB wordt vooral teruggeblikt op management accounting-onderzoek in Nederland en door Nederlandse onderzoekers. In dit artikel wordt geprobeerd een blik vooruit te werpen. In plaats van aan te sluiten bij bestaande kaders i
Externí odkaz: https://doaj.org/article/2b5aab49d24d4e41873cba160883cc42
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2
Management Accountants’ Empathy and Their Violation of Fiduciary Duties: a Replication and Extension Study Using fMRI
Autor: Mina Ličen, Sergeja Slapničar, Grega Repovs, Anka Slana Ozimič, Frank G. H. Hartmann
Publikováno v: Behavioral Research in Accounting
Research shows that management accountants' role to support business unit managers' decision-making may cause them to succumb to managers' pressures to misreport. Using electroencephalographic (EEG) evidence, Eskenazi, Hartmann, and Rietdijk (2016) d
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dec3529a417e72b49581067661759a01
https://hdl.handle.net/2066/229871
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3
Rankings, Performance, and Sabotage: The moderating Effects of Target Setting
Autor: Philipp Schreck, Frank G. H. Hartmann
Publikováno v: The European Accounting Review, 27(2), 363-382. Routledge
Competitive performance rankings are widely used in organizations. Such incentive systems enable agents to improve their performance ranking not only by increasing their own performance, but also by undermining their competitors’ performance. While
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c806057bd1f2ca1aeffd3fb60052381a
https://doi.org/10.1080/09638180.2016.1244015
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5
Communicative knowledge pervasively influences sensorimotor computations
Autor: Lennart Verhagen, Miriam de Boer, Frank G. H. Hartmann, Anke Murillo Oosterwijk, Arjen Stolk, Ivan Toni
Publikováno v: Scientific Reports, Vol 7, Iss 1, Pp 1-12 (2017)
Scientific Reports, 7(4268), 1-12. Nature Publishing Group
Scientific Reports
Referential pointing is a characteristically human behavior, which involves moving a finger through space to direct an addressee towards a desired mental state. Planning this type of action requires an interface between sensorimotor and conceptual ab
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::02564c3d53475798062b18a04aa2130d
https://doaj.org/article/1667a382cb004b69bf28936761b309d7
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6
Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system
Autor: Wim J. R. Rietdijk, Philip Eskenazi, Frank G. H. Hartmann
Publikováno v: Accounting, Organizations and Society, 50(April), 41-50. Elsevier Ltd.
Business unit (BU) controllers play a fiduciary role to ensure the integrity of financial reporting. However, they often face social pressure from their BU managers to misreport. Drawing on the literature on the human mirror neuron system, this paper
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::287dccf53adc4e8c5aba5a571965fa8e
https://doi.org/10.1016/j.aos.2016.02.003
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8
An experimental study of the effects of negative, capped and deferred bonuses on risk taking in a multi-period setting
Autor: Frank G. H. Hartmann, Sergeja Slapničar
Publikováno v: The Journal of Management and Governance, 19(4), 875-896. Springer New York
As a response to the financial crisis in 2008, the European bank authorities have adopted new rules for managerial remuneration. These rules are intended to mitigate managerial propensity to excessive risk taking. The purpose of this paper is to exam
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::86934e82013731d722f019074845ae86
https://hdl.handle.net/1765/76667
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10
Accounting research: between natural science and practice
Autor: Frank G. H. Hartmann
Publikováno v: Revista Contabilidade & Finanças, Volume: 28, Issue: 73, Pages: 10-7, Published: APR 2017
Revista Contabilidade & Finanças, Vol 28, Iss 73, Pp 7-10
Over the years, I have become increasingly interested in the nature of accounting knowledge. ˜ is interest is not about getting satis˚ ed by just ˚ nding another set of empirical hypotheses con˚ rmed. Rather, it is about understanding how such em
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c9b9ace9f1bfe6b5bccba2349078b91b
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017000100007&lng=en&tlng=en
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