2020 has been anything but ordinary. Despite the banal struggles with the home-office mode at the beginning of the first COVID-19 lockdown, shifts to distance teaching and virtual conferences, IfU team has shown resilience and strong spirit in its undertakings and achievements in research in 2020. Along with long-awaited publications in top-tier management and accounting journals, IfU faculty members has actively participated in international conferences presenting their ongoing work to the scientific community all around the globe (mostly virtually due to the ongoing pandemic). Below you will find the complete list of presentations and articles: 

Presentations 

Management Accounting Section Midyear Meeting, 08.-11.01.2020 – Houston (USA) 

Paper presentations:

• Christoph Feichter: Forced Ranking Systems from Employee and Supervisor Perspectives (co-author: Eddy Cardinaels, Tilburg University/KU Leuven)

• Christoph Feichter: The Effect of Peer Group Overlap in Executives’ RPE Contracts on Competitive Aggressiveness (co-authors: Frank Moers & Oscar Timmermans, Maastricht University) 

• Aleksandra Klein & Markus Wabnegg: Decomposing Cost Asymmetry: The Role of Global Risk Preferences (co-author: Thomas Lindner, WU Vienna) 

Poster presentation:

• Otto Janschek: Design Choices of Enterprise Risk Management Practices in Non-Financial Firms - Packages or Systems? (co-author: Evelyn Caroline Braumann, Aarhus University) 

Virtual Annual Meeting of the Academy of Management, 08.-11.08.2020 

Presentations in paper development workshops:

• Aleksandra Klein: Team structure in creative teams: The role of team resilience 

  • STR Junior Faculty Paper Development Workshop 

  • AOM OB Research Incubator Virtual Paper Development Workshop 

American Accounting Association Virtual Annual Meeting, 10.-13.08.2020 

Paper presentation:  

• Isabella Grabner: Does Learning by Disaggregating Accelerate Learning by Doing? The Effect of Forecast Disaggregation on the Rate of Improvement in Demand Forecast Accuracy (co-authors: Ewelina Forker & Karen Sedatole, Emory University) 

Monforma Virtual Conference, 26.-27.11.2020

Paper presentation:  

• Markus Wabnegg: Performance evaluation for R&D-employees: The drawbacks of nonfinancial measures and how to mitigate them 

12^th Conference on New Directions in Management Accounting, 16.-18.12.2020 

Paper presentation:  

• Christoph Feichter, Gerhard Speckbacher, Lea Zwickl: The impact of short-term financial information on creativity assessments for new product ideas: A social context perspective 

• Isabella Grabner: Does Learning by Disaggregating Accelerate Learning by Doing? The Effect of Forecast Disaggregation on the Rate of Improvement in Demand Forecast Accuracy (co-authors: Ewelina Forker & Karen Sedatole, Emory University) 

• Isabella Grabner: Tacit knowledge, audit quality, and talent identification (co-authors: Judith Kuenneke, Tilburg University, & Frank Moers, Maastricht University) 

• Isabella Grabner, Markus Wabnegg:How to mitigate the loss of creative talent: A multilevel management control perspective (co-authors: Mischa Seiter, Ulm University, & Henning Wirth) 

• Aleksandra Klein: Team structural control for tough cookies: An empirical study of team resilience in creative teams 

• Markus Wabnegg: Performance evaluation for R&D-employees: The drawbacks of nonfinancial measures and how to mitigate them 

Publications (*-WU Star Journal List)  

Braumann, Evelyn C., Grabner, Isabella, Posch, Arthur. 2020. Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness. Accounting, Organizations and Society, 84, 101128. https://doi.org/10.1016/j.aos.2020.101128 *

Chapman, Christopher S., Grabner, Isabella, Moers, Frank. 2020. Introduction to the AOS special issue on management control as system or package. Accounting, Organizations and Society, 86, 101194. https://doi.org/10.1016/j.aos.2020.101194 *

Grabner, Isabella, Künneke, Judith, Moers, Frank. 2020. How Calibration Committees Can Mitigate Performance Evaluation Bias: An Analysis of Implicit Incentives. Accounting Review, 95(6), 213-233. https://doi.org/10.2308/tar-2016-0662 *

Feichter, Christoph, Grabner, Isabella. 2020. Empirische Forschung zu Management Control – Ein Überblick und neue Trends. zfbfSchmalenbachs Zeitschrift für betriebswirtschaftliche Forschung - Schmalenbach Business Review (sbr) - open access. https://doi.org/10.1007/s41471-020-00092-3 

Klein, Aleksandra, Speckbacher, Gerhard. 2020. Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior. Accounting Review, 95(4), 313-330. https://doi.org/10.2308/accr-52602 *

Malmi, Teemu, Bedford, David S, Brühl, Rolf, Dergard, Johan, Hozée, Sophie, Janschek, Otto, Willert, Jeannette, Ax, Christian, Bednarek, Piotr, Gosselin, Maurice, Hanzlick, Michael, Israelsen, Poul, Johanson, Daniel, Johanson, Tobias, Madsen, Dag Oivind, Rohde, Carsten, Sandelin, Mikko, Strömsten, Torkel, Toldbod, Thomas. 2020. Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions. Accounting, Organizations and Society, 86, 101116. https://doi.org/10.1016/j.aos.2020.101116 *

Speckbacher, Gerhard, Wabnegg, Markus. 2020. Incentivizing innovation: The role of knowledge exchange and distal search behavior. Accounting, Organizations and Society, 86, 101142. https://doi.org/10.1016/j.aos.2020.101142 *