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Upper Echelons Theory and Management Control Research
Contact hours per week
Schäffer, Utz
Reimer, Marko
Idee: Ausgehend von einem Überblick über die Upper Echelons-Theorie diskutieren die Kursteilnehmer aktuelle Forschungsergebnisse sowie die Anwendung der Theorie im Controllingkontext.
Bewertung: Die Kursteilnehmer werden anhand ihrer Präsentations- und Diskussionsleistung im Seminar bewertet.

Die Anmeldung erfolgt beim Institut für Management und Controlling (IMC) über Sabine Petrakakis (Sabine.Petrakakis@whu.edu).
Sichtung der Literatur.
Course description
Überblick über UE-Literatur und Anwendung im Controllingkontext .
Teaching methods
Präsentation, Diskussion
Abernethy, M. A. / Bouwens, J. / van Lent, L. (2010): Leadership and control system design. In: Management Accounting Review, Vol. 21, pp. 2-16.
Bamber, L. S. / Jiang, J. / Wang, I. (2010): What's my style? The influence of top managers on voluntary corporate financial disclosure. In: The Accounting Review, Vol. 85, pp. 1131-1162.
Bertrand, M. / Schoar, A. (2003): Managing with style: The effect of managers on firm policies. In: The Quarterly Journal of Economics, Vol. 68, pp. 1169-1208.
Carpenter, M. A. (Ed.) (2011): The handbook of research on top management teams, Cheltenham: Edward Elgar.
Carpenter, M. A. / Geletkanycz, M. A. / Sanders, W. G. (2004): Upper echelons research revisited: Antecedents, elements, and consequences of top management team composition. In: Journal of Management, Vol. 30, pp. 749-778.
Elbashir, M. / Collier, P. / Sutton (2011): The role of organizational absorptive capacity in strategic use of business intelligence to support integrated management control systems. In: The Accounting Review, Vol. 86, pp.155-184.
Finkelstein, S. / Hambrick, D. C. / Cannella, A. A. (2009): Strategic leadership: Theory and research on executives, top management teams, and boards. New York: Oxford University Press.
Hambrick, D. C. / Mason, P. A. (1984): Upper echelons: The organization as a reflection of its top managers. In: Academy of Management Review, Vol. 9, pp. 193-206.
Hartmann, F. / Perego, P. / Naranjo-Gil, D. (2010): The effects of leadership styles and use of performance measures on managerial work-related attitudes. In: European Accounting Review, Vol. 19, pp. 275-310.
Hiller, N. / Hambrick, D. C. (2005): Conceptualizing executive hubris: the role (hyper-) core self-evaluations in strategic decision-making. In: Strategic Management Journal, Vol. 26, pp. 297-319.
Kyj, L. / Parker, R. J. (2008): Antecedents of Budget Participation: Leadership Style, Information Asymmetry, and Evaluative Use of Budget. In: A Journal of Accounting, Finance and Business Studies (ABACUS), Vol. 44, pp. 423-442.
Lieberson, S. / O'Connor, J. (1972): Leadership and Organizational Performance: A Study of Large Corporations. In: American Sociological Review, Vol. 37, pp. 117-130.
Malmi, T. / Brown, D. A. (2008), Management control systems as a package - Opportunities, challenges and research directions. In: Management Accounting Research, Vol. 19, pp. 287-300.
Naranjo-Gil, D. / Hartmann, F. (2007): Management accounting systems, top management team heterogeneity and strategic change. In: Accounting, Organizations and Society, Vol. 32, pp. 735-756.
Naranjo-Gil, D. / Maas, V. S. / Hartmann, F. (2009): How CFO's determine management accounting innovation: An examination of direct and indirect effects. In: European Accounting Review, Vol. 18, pp. 667-695.
Planitz, M. / Schäffer, U. / Reimer, M. (2011): One-way Road or Roundabout: Taking into Account Reverse Causality in Upper Echelons Theory. Working paper, Vallendar.
Salancik, G. / Pfeffer, J. (1977): Constraints on administrator discretion: The limited influence of mayors on city budgets. In: Urban Affairs Quarterly, Vol. 12, pp. 475-498.
Wowak, A. / Hambrick, D. C. (2010): A model of person-pay interaction: how executives vary in their responses to compensation arrangements. In: Strategic Management Journal, Vol. 31, pp. 803-821.
Method of examination
Präsentation, Diskussion