Browsing by Division "ACA - Institute of Accounting, Control and Auditing"
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Publication110 Unternehmen im Test - Wem Sie noch trauen können : Welche Bilanzen sind faul, welche gesund?Type: newspaper articleJournal: WirtschaftsWocheIssue: 48
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Publication25 Jahre Institut für Accounting, Controlling und Auditing an der Universität St.Gallen Ein Beitrag zur Ausbildung im Bereich der finanziellen Führung am ACA-HSGType: journal articleJournal: Expert FocusVolume: 91Issue: 2017/10
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PublicationA Framework for Business Analytics in Performance ManagementPurpose - Increased business competition requires even more rapid and sophisticated information and data analysis. These requirements challenge performance management to effectively support the decision making process. Business analytics is an emerging field that can potentially extend the domain of performance management to provide an improved understanding of business dynamics and lead to a better decision making. The purpose of this positional paper is to introduce performance management analytics as a potential extension of performance management research and practice. The paper clarifies the possible application areas of business analytics and their advantages within the context of performance management. Design/methodology/approach - The paper employs a literature based analysis and from this a conceptual argument is established. Finally, a business analytical model is presented to be used to undertake future research. Findings - The paper clarifies the possible application areas of business analytics and their advantages within the context of organizational performance management. Originality/value - The main implication is that the paper provides evidence of the use of business analytics for understanding organizational performance. Several insights are provided for management accounting research and education.Type: journal articleJournal: International Journal of Productivity and Performance ManagementVolume: 62Issue: 1
Scopus© Citations 81 -
PublicationA Management Control oriented Governance Framework for Artificial Intelligence( 2022-11-07)In an age of increasing access to and power of artificial intelligence (AI), ethical concerns, such as fairness, transparency, and human well-being have come to the attention of regulators, standard setting bodies, and organizations alike. In order to build AI-based systems that comply with new rules, organizations will have to adopt systems of governance. This study develops, based on existing frameworks and a multiple case study, a governance framework specifically designed with these challenges in mind: The St. Gallen Governance Framework for Artificial Intelligence focuses on identifying stakeholder concerns and strategic goals, building a management control system, assigning roles and responsibilities, and incorporating dynamism into the system of governance.Type: conference paperJournal: EIASM WORKSHOP ON GOVERNANCE AND MANAGEMENT OF DIGITALIZATION
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PublicationA performance measurement framework for workplace health promotion in manufacturing environments: First exploratory insights from the automobile industry( 2007-04-25)
;Gamm, N. ;Horvath, P.Vogt, J.Type: conference paper -
PublicationA process framework for the structured determination of project specific success factors based on multi-criteria decision methods( 2018)Jacobi, Jan MartinType: conference paper
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PublicationA second chance to the supplier: a dynamic view of appropriation concerns in buyer-supplier relationshipsThe purpose of this paper is to explain the interrelation between formal control and trust in dyadic buyer-supplier relationships when facing appropriation concerns. From a methodological perspective our starting point is not to take as given an often suggested humped-shaped relationship between theses control devises (Dekker, 2004, Tomkins, 2001), but to provide a dynamic model that generates endogenously such a pattern. This model involves trust generation mechanisms that interrelate with formal control in the contract and execution phase of a buyer-supplier relationship. The model structure involves feedback loops that contribute to diminishing causality concerns and is able to go beyond a comparative analysis. From a theoretical perspective, we reconsider the control problem of appropriation concerns when buyers face a performance risk. Our simulation results imply that a performance shock triggers a complementary (substitutive) relationship between goodwill (contractual) trust and monitoring frequency. Efficiency or effectivity gains are able to restore the humped-shaped relationships between the trust types and formal control. From a practical perspective and a transaction costs economics view, these results imply that giving a second chance to a supplier in favor of a long-term relationship may establish cost saving trust as a control devise despite the shock. Two directions determine the next steps for theory development induced by the model. First, the model is extended by asset specificity and partner selection. Asset specificity via idiosyncratic investments is regarded as a further antecedent of appropriation concerns; partner selection, is considered as an alternative to formal control. Second, the causal structure of the dynamic model may be tested empirically with a survey-based, non-recursive structural equation model. We consider these recommondations as invitations for future work. In conclusion, we consider our dynamic model that involves a humped-shaped relationship between the control devises as a candidate for extending existing theories regarding interfirm relationships.Type: conference paper
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PublicationA Stochastic Approach for Prospective Customer Equity Measurement and Monitoring(IFORS International Federation of Operational Research Societies, 2010-07-11)
;Losch, N.Type: conference paper -
PublicationAbbildung von Risk-Sharing bei der BIlanzierung nach IAS 19Type: journal articleJournal: Der Schweizer TreuhänderVolume: 87Issue: 10
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PublicationACA Research Forum an der Universität St.GallenType: newspaper articleJournal: Audit Committee NewsIssue: 60 / Q1
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PublicationAccounting for Intangibles: Can Capitalization of R&D Improve Investement Efficiency?( 2019)
;Sidhu K., BaljitYu, ChuanType: journal articleJournal: ABACUS - A Journal of Accounting, Finance and Business StudiesVolume: 55Issue: 1 -
PublicationAccounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany.( 2022)Schultze, WolfgangType: journal articleJournal: Journal of International Accounting Auditing and TaxationVolume: 46
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PublicationAdvancing Value-Relevance Studies on Non-Financial Information : A Complementary ApproachThis study investigates the value-relevance of non-financial information published in the narrative part of SPI annual reports. Our research contributes to the issue by introducing a new and objective approach for measuring non-financial information: based on a combination of content and factorial analysis, we quantify the extent of profitability and sustainability related information and find evidence for a positive relation to share price. The measurement aims to take both quantity and variety of expressions into account and proves that this is of investors' interest. Furthermore, consistent with prior studies based on Ohlson´s (1995) value-relevance model, we consider financial statement data and find that net income and book value of equity are positively related to market value. Our findings implicate that both, numerical and non-numerical information influence investors' perceptions and are therefore, crucial to be included in annual reports as the major communication tool.Type: conference paper
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PublicationAgile Praktiken im Performance Management - Auswahl und Nutzung moderner SteuerungswerkzeugeType: journal articleJournal: Controlling : Zeitschrift für erfolgsorientierte UnternehmenssteuerungVolume: 33Issue: 4
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PublicationAI Initiatives in Swiss Enterprises: Governance Mechanisms to Increase Transparency and Fairness( 2020-11-17)Lanter, PatrickType: conference paper