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Management Control Systems

Financial key indicators and monetary incentives are not the only instruments of management control systems. Modern companies rather use differentiated management control instruments to realize goals like profits or sustainability together with their employees. We are investigating how numerous management control instruments can be used in controlling, but also related areas like HR and revision, to influence employees’ behavior in a desired way.

  • Sebastian Göbel/Barbara E. Weißenberger (2017): Effects of Management Control Mechanisms: Toward a More Holistic Analysis, in: Journal of Business Economics, Vol. 87, Heft 2, S. 185-219 (DOI: 10.1007/s11573-016-0816-6).
  • Wach, Bernhard/Marius, Wehner/Weiẞenberger, Barbara E./Kabst, Rudy (2017): Two are better than one. The influence of congruence on the perceived value of HR, in: Academy of Management Proceedings, Vol. 2017, Heft 1 (DOI: 10.5465/AMBPP.2017.231).
  • Sebastian Göbel/Barbara E. Weißenberger (2016): The Dark Side of Tight Financial Control: Causes and Remedies of Dysfunctional Employee Behaviors, in: Schmalenbach Business Review, Vol. 17, Heft 1, S. 69-101 (DOI 10.1007/s41464-016-0005-8).
  • Kleine, Christian/Weißenberger, Barbara E. (2014): Leadership impact on organizational commitment: the mediating role of management control systems choice. In: Journal of Management Control, Vol. 24, Heft 6, S. 241–266 (DOI:10.1007/s00187-013-0181-3).
  • Wolf, Sebastian/Weißenberger, Barbara E./Wehner, Marius Claus/Kabst, Rüdiger (2015): Controllers as business partners in managerial decision-making. In: Journal of Accounting and Organizational Change, Vol. 11, Heft 1, S. 24–46 (DOI:10.1108/JAOC-10-2012-0100).
  • Weißenberger, Barbara E./Fischer, Thomas M. (2013): It’s the People! Herausforderungen für die erfolgreiche Steuerung des Finanzbereichs. Ergebnisse einer empirischen Studie. In: CFO Aktuell, 7. Jg., Heft 5, S. 1-4.
  • Weißenberger, Barbara E./Wolf, Sebastian/Elbers, Gunnar (2013): Anreizgestaltung: Controller und Personalmanagement in einem Boot. In: Controller Magazin, 38.Jg. (2013), Heft 2, S. 14-20.
  • Weißenberger, Barbara E./Angelkort, Hendrik/Holthoff, Gero (2012): MAS Integration and Controllership Effectiveness: Evidence of a Preparer-User Perception Gap. In: Business Research, Vol. 5, Heft2, S. 134–152 (DOI:10.1007/BF03342735).
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