Matejka, M., Mahlendorf, M., Schäffer, U. (2024), The ratchet effect: theory and empirical evidence, Management Science, Vol. 70 (1), pp. 128-142.
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Utz Schäffer
Prof. Dr.
Group
Management Group
Fachgebiete
Controlling & Strategy Execution,
Controller,
Digitalization,
Strategy Execution,
Management Accounting ,
Balanced Scorecard,
Performance Management,
Planning,
Budgeting,
Management Control,
Roles of CFOs and Controllers,
Beyond Budgeting,
Future of Controlling,
CFO
Group
Management Group
Fachgebiete
Controlling & Strategy Execution,
Controller,
Digitalization,
Strategy Execution,
Management Accounting ,
Balanced Scorecard,
Performance Management,
Planning,
Budgeting,
Management Control,
Roles of CFOs and Controllers,
Beyond Budgeting,
Future of Controlling,
CFO