Donnerstag, 19. Oktober 2017

IMC paper accepted by Journal of Management Accounting Research

A paper co-authored by Matthias D. Mahlendorf (Frankfurt School of Finance), Michal Matějka (W. P. Carey School of Business), and Jürgen Weber (Institute of Management Accounting and Control) is to be published in the Journal of Management Accounting Research. The paper entitled “Determinants of Financial Managers’ Willingness to Engage in Unethical Pro-Organizational Behavior” examines how financial managers’ willingness to engage in unethical pro-organizational behavior depends on various individual and organizational characteristics. Using survey data from 253 respondents the authors find that unethical pro-organizational behavior is lower when financial managers are close to retirement and when they work in high-growth or in publicly listed companies. They also find that it is positively associated with financial managers’ organizational identification and with their bonuses contingent on financial performance targets but not with bonuses contingent on nonfinancial targets or subjective evaluations.

Professor Jürgen Weber

Professor Jürgen Weber