Time Is Relative: How Framing of Time Estimation Affects the Accuracy of Cost Information

Autor: Michael Burkert, Karl Schuhmacher

Publikováno v: Management Science. 68:5493-5513

Accurate cost information is critical to effective decision making within organizations. Cost computations often rely on subjective judgments by employees regarding the amount of time that different tasks consume. In an experimental setting, we exami

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e2b96f5ab9a42fdbee9c2b618d2f62a3
https://doi.org/10.1287/mnsc.2021.4144

Reciprocity Over Time: Do Employees Respond More to Kind or Unkind Controls?

Autor: Jordan Samet, Karl Schuhmacher, Kristy L. Towry, Jacob Zureich

Publikováno v: SSRN Electronic Journal.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::617d9d976dbff1d1c37fb12ba5922d4c
https://doi.org/10.2139/ssrn.4371449

The relationship between lack of controllability and proactive work behaviour: an empirical analysis of competing theoretical explanations

Autor: Karl Schuhmacher, Franz Michael Fischer, Florian Hoos, Michael Burkert

Publikováno v: Accounting and Business Research. 47:144-171

The controllability principle suggests evaluating managers solely based on performance measures they can control. In practice, however, companies often disregard this principle. Therefore, our study addresses organisational benefits linked to the lac

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6ac870f2092c978812e80c63a8754899
https://doi.org/10.1080/00014788.2016.1222262

The moderating role of performance measurement system sophistication on the relationships between internal value drivers and performance

Autor: Karl Schuhmacher, Daniel Oyon, Raul Barroso, Antonio Davila, Michael Burkert

Publikováno v: Comptabilité-Contrôle-Audit
Comptabilité-Contrôle-Audit, Association Francophone de Comptabilité ; Vuibert, 2016, 22 (2), pp.39. ⟨10.3917/cca.222.0039⟩
Comptabilité-Contrôle-Audit, 2016, 22 (2), pp.39. ⟨10.3917/cca.222.0039⟩
BASE-Bielefeld Academic Search Engine

International audience; Le rôle modérateur de la sophistication des systèmes de mesure de la performance sur la relation entre les facteurs internes de création de valeur et la performance organisationnelle La large diffusion du tableau de bord p

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::faa2c063d48cf2117e44ff63474f02f6
https://hal.archives-ouvertes.fr/hal-01563000

Traditional ABC and Time-Driven ABC: An Experimental Investigation

Autor: Karl Schuhmacher, Michael Burkert

Publikováno v: SSRN Electronic Journal.

We conduct an experiment to investigate the accuracy of different time estimation approaches in activity-based costing (ABC). Employing a 2 x 2 between-subjects design, we vary time-driven costing approach and number of tasks per activity. Specifical

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bbbb212c465785b7abf33500727c4908
https://doi.org/10.2139/ssrn.2312085