Peer-reviewed Publications

The IMC’s research is well received by the scientific community. This is underlined by the number of publications in refereed journals and the range of topics covered in those articles. Please click on the links below to browse the peer-reviewed publications of the IMC faculty:

IMC publications in peer-reviewed journals since 2008:


      • Erhart, R., Mahlendorf, M. D., Reimer, M., & Schäffer, U. (2017): Theorizing and Testing Bidirectional Effects – The Relationship Between Strategy Formation and Involvement of Controllers. Accounting, Organizations and Society. Vol. 61, 36-52.
      • Heyden, M. L. M., Reimer, M., & Van Doorn, S. (2017). Innovating Beyond the Horizon: CEO Career Horizon, Top Management Composition, and R&D Intensity. Human Resource Management, 56 (2), 205-224
      • Löhlein, L. (2017). Measuring the Independence of Audit Oversight Entities. A Comparative Empirical Analysis. Accounting Research Journal (forthcoming).
      • Pollack, J., Biesenthal, C., Sankaran, S., & Clegg, S. (2017). Classics in Megaproject Management: A Structured Analysis of Three Major Works. International Journal of Project Management. DOI: 10.1016/j.ijproman.2017.01.003


      • Becker, S., Mahlendorf, M., Schäffer, U., & Thaten, M. (2016). Budgeting in Times of Economic Crisis. Contemporary Accounting Research, 33(4), 1489-1517 (more).
      • Goretzki, L., Mack, S., Messner, M., & Weber, J. (2016): Exploring the Persuasiveness of Accounting Numbers in the Framing of ‘Performance’ – A Micro-Level Analysis of Performance Review Meetings. European Accounting Review (forthcoming).
      • Löhlein, L. (2016). From Peer Review to PCAOB Inspections: Regulating for Audit Quality in the U.S. Journal of Accounting Literature, 36, 28-47.
      • Reimer, M., Van Doorn, S., & Heyden, M. L. M. (2016): Managers and Management Control Systems in the Strategy Process (Guest Editorial). Journal of Management Control, 27(2), 121-127.
      • Reimer, M., Van Doorn, S., & Heyden, M. L. M. (2016): "Where the Rubber Hits the Road”: A Panel Discussion on Management Control Systems at the Middle Management Level. Journal of Management Control, 27(2), 281-287.
      • Voußem, L., Kramer, S., & Schäffer, U. (2016). Fairness Perceptions of Annual Bonus Payments: The Effects of Subjective Performance Measures and the Achievement of Bonus Targets. Management Accounting Research, 30(1), 32–46.

      • 2015
      • Biesenthal, C., Sankaran, S., Pitsis, T., & Clegg, S. (2015). Temporality in Organization Studies: Implications for Strategic Project Management. Open Economics and Management Journal, 2(1: M7 ), 45-52.
      • Brockhoff, K., Margolin, M., & Weber, J. (2015). Towards Empirically Measuring Patience. Universal Journal of Management, 3(5), 169-178.
      • Fahri, J., Biesenthal, C., Pollack, J., & Sankaran, S. (2015). Understanding Megaproject Success Beyond the Project Close-out Stage. Construction Economics and Building, 15(3), 48-58
      • Forsythe, P.,  Sankaran,  S.,  & Biesenthal,  C.  (2015).  How far  can BIM Reduce Information Asymmetry in the Australian Construction Context? Project Management Journal, 46(3), 75-87.
      • Glaser, L., Fourné, S. P. L., & Elfring, T. (2015). Achieving Strategic Renewal: The Multi-level Influences of Top and Middle Managers’ Boundary-spanning. Small Business Economics, 45(2), 305-327.
      • Klein, L., Biesenthal, C., & Dehlin, E. (2015). Improvisation in Project Management: A Praxeology. International Journal of Project Management, 33(2), 267-277.
      • Mahlendorf, M. D., Schäffer, U., & Skiba, O. (2015). Antecedents of Participate Budgeting - A Review of Empirical Evidence. Advances in Management Accounting, 25, 1–28.
      • Mom, T. J. M., Fourné, S. P. L., & Jansen, J. J. P. (2015). Managers' Work Experience, Ambidexterity, and Performance: The Contingency Role of the Work Context. Human Resource Management, 54(S1), 133-153.
      • Schäffer, U., Strauß, E., & Zecher, C. (2015). The Role of Management Control Systems in Situations of Institutional Complexity. Qualitative Research in Accounting and Management, 12(4), 395–424.
      • Voußem, B., Schäffer, U., & Schweizer, D. (2015). Top Management Turnover Under the Influence of Activist Investors. Journal of Management & Governance, 19(3), 709-739.
      • Windeck, D., Weber, J., & Strauß, E. (2015). Enrolling Managers to Accept the Business Partner: The Role of Boundary Objects. Journal of Management & Governance, 19(3), 617-653.
      • Wu, Y., & Schäffer, U. (2015). Organisational Identification and Decision-Making Use of Decoupled Performance Measurement Systems. China Journal of Accounting Studies, 3(2), 109–135.

      • Biesenthal, C., & Wilden, R. (2014). Multi-level Project Governance: Trends and Opportunities. International Journal of Project Management, 32(8), 1291-1308.
      • Fourné, S. P. L., Jansen, J. J. P., & Mom, T. J. M. (2014). Strategic Agility in MNEs: Managing Tensions to Capture Opportunities across Emerging and Established Markets. California Management Review, 56(3), 13-38.
      • Hiller, K., Mahlendorf, M., Weber, J. (2014). Management Accountants' Occupational Prestige Within the Company: a Social Identity Theory Perspective, European Accounting Review, 23(4), 671-691 (more).
      • Holzhacker, M., Krishnan, R., & Mahlendorf, M. D. (2014). The Impact of Changes in Regulation on Cost Behavior. Contemporary Accounting Research, 32(2), 534-566.
      • Janke, R., Mahlendorf, M. D., & Weber, J. (2014). An Exploratory Study of the Reciprocal Relationship between Interactive Use of Management Control Systems and Perception of Negative External Crisis Effects. Management Accounting Research, 25(4), 251-270.
      • Müller, R., Andersen, E. S., Kvalnes, Ø., Shao, J., Sankaran, S., Turner, J. R., Biesenthal, C. , & Gudergan, S. (2013). The Interrelationship of Governance, Trust, And Ethics in Temporary Organizations. Project Management Journal, 44(4), 26‐44.
      • Schäffer, U., Mahlendorf, M. D., & Rehring, J. (2014). Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships? Australian Accounting Review, 24(1), 21–38.
      • Schäffer, U., Schmidt, A., & Strauß, E. (2014). An Old Boys Club on the Threshold to Becoming a Professional Association: The Emergence and Development of the Association of German Controllers from 1975 to 1989. Accounting History, 19(1-2), 133-169.
      • Steinkühler, D., Mahlendorf, M. D., & Brettel, M. (2014). How Self-justification Indirectly Drives Escalation of Commitment – A Motivational Perspective. Schmalenbach Business Review, 66(2), 191-222 (more).

      • Büttner, V., Schäffer, U., Strauß, E., & Zander, K. (2013). A Role-specific Perspective on Managerial Succession - The Case of New CFO-origin. Schmalenbach Business Review, 65(4), 378–408.
      • Gänßlen, S., Losbichler, H., Niedermayr-Kruse, R., Rieder, L., Schäffer, U., & Weber, J. (2013). The Essence of Controlling -The Perspective of the Internationaler Controller Verein (ICV) and the International Group of Controlling (IGC). Journal of Management Control, 23(4), 311–317.
      • Goretzki, L., Strauß, E., & Weber, J. (2013). An Institutional Perspective on the Changes in Management Accountants' Professional Role. Management Accounting Research, 24(1), 41–63 (more).
      • Heyden, M. L. M., Van Doorn, S., Reimer, M., Van Den Bosch, F. A. J., & Volberda, H. W. (2013). Perceived Environmental Dynamism, Relative Competitive Performance, and Top Management Team Heterogeneity: Examining Correlates of Upper Echelons’ Advice-Seeking. Organization Studies, 34(9), 1327-1356 (more).
      • Hilger, S., Richter, A., & Schäffer, U. (2013). Hanging Together, Together Hung? Career Implications of Interpersonal Ties Between CEOs and Top Managers. Business Research, 6(2), 8–32.
      • Mahlendorf, M. D., & Wallenburg, C. (2013). Public Justification and Investment in Failing Projects - The Moderating Effect of Optimistic Outcome Expectations. Journal of Applied Social Psychology, 43(11), 2271–2286.
      • Mahlendorf, M. D. (2013). Allowance for Failure – Reducing Dysfunctional Behavior by Innovating Accountability Practices. Journal of Management and Governance, 19(3), 655-686.
      • Schäffer, U. (2013). Management Accounting Research in Germany - From Splendid Isolation to Being Part of the International Community. Journal of Management Control, 23(4), 291–309.
      • Strauß, E., Nevries, P., & Weber, J. (2013). The Development of MCS Packages - Balancing Constituents' Demands. Journal of Accounting & Organizational Change, 9(2), 155–187.
      • Voußem, B., Burchard, C., Schäffer, U., & Schweizer, D. (2013). Sudden Top Management Turnovers and Their Effect on Capital Markets - Evidence from a Country with Low Managerial Discretion. Zeitschrift für Betriebswirtschaft, 83(2 special issue), 149–184.

      • Mahlendorf, M. D., Rehring, J., Schäffer, U., & Wyszomirski, E. (2012): Influencing Foreign Subsidiary Decisions through Headquarter Performance Measurement Systems. Management Decision 50(4), 688–717.
      • Perrey, E., Schäffer, U., & Becker, S. (2012). Struktur und Entwicklung der Rechnungslegungsforschung in deutschsprachigen wissenschaftlichen Zeitschriften. Zeitschrift für Betriebswirtschaft, 82(5), 1158–1191.
      • Schäffer, U., Lüdtke, J.-P., & Bremer, D., & Häußler, M. (2012). The Effect of Accounting Standards on Big Bath Behavior. Zeitschrift für Betriebswirtschaft, 82(1), 47–73.
      • Strauß, E., & Zecher, C. (2012). Management Control Systems: A Review. Journal of Management Control, 23(4), 233-268.

      • Burkert, M., Fischer, F., & Schäffer, U. (2011). Application of the Controllability Principle and Managerial Performance: The Role of Role Perceptions. Management Accounting Research, 22(3), 143–159 (more).
      • Jagalla, T., Becker, S., & Weber, J. (2011). Taxonomy of the perceived Benefits of Accrual Accounting and Budgeting: Evidence from German States. Financial Accountability & Management, 27(2), 134–165 (more).
      • Reimer, M., Momsen, B., & Quauke, A. (2011). Was Gründer wollen – Deskriptive Ergebnisse einer empirischen Untersuchung zu den Entscheidungskriterien bei der Auswahl von Venture Capital-Gesellschaften. Betriebswirtschaftliche Forschung und Praxis, 63(6), 673-693.
      • Schäffer, U., Nevries, P., Fikus, C., & Meyer, M. (2011). Is Finance Research a "Normal Science"? A Bibliometric Study of the Structure and Development of Finance Research form 1998-2007. Schmalenbach Business Review, 63(4), 189–225 (more).
      • Weber, J. (2011). The Development of Controller Tasks: Explaining the Nature of Controllership and its Changes. Journal of Management Control, 22(1), 25–46.

      • Lueg, R., & Schäffer, U. (2010). Assessing Empirical Research on Value Based Management: Guidelines for Improved Hypotheses Testing. Journal für Betriebswirtschaft, 60(1), 1–47.
      • Meyer, M., & Strauß, E. (2010). Unternehmensinterne Prognosemärkte (Prediction Markets). Die Betriebswirtschaft, 70(5), 469-474.
      • Perrey, E., Schäffer, U., & Kramer, S. (2010). Rechnungslegungsforschung in deutschsprachigen wissenschaftlichen Zeitschriften. Eine Publikationsanalyse. Die Betriebswirtschaft, 70(6),  481–494.
      • Wagner, S., Lukassen, P., & Mahlendorf, M. D. (2010). Misused and Missed Use - Grounded Theory and Objective Hermeneutics as Methods for Research in Industrial Marketing. Industrial Marketing Management, 39(1), 5–15.

      • Jeschonowski, D., Schmitz, J., Wallenburg, C. M., & Weber, J. (2009). Management Control Systems in Logistics and Supply Chain Management: A literature review. Logistics Research, 1, 113–127.
      • Reimer, M., & Orth, M. (2009). Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten. Zeitschrift für Planung & Unternehmenssteuerung, 19(2), 185-205.
      • Sieber, C.,  Hirsch, B., & Weber, J. (2009). Kooperation von Zentralcontrolling und Bereichscontrolling- Eine empirische Analyse. Die Unternehmung, 63(3), 346–374.
      • Zander, K.,  Büttner, V., Hadem, M., Richter, A., & Schäffer, U. (2009). Unternehmenserfolg, Wechsel im Vorstandssitz und Disziplinierung von Finanzvorständen. Zeitschrift für Betriebswirtschaft, 79(12), 1343–1386.

      • Heidmann, M., Schäffer, U., & Strahringer, S. (2008). Exploring the Role of Management Accounting Systems in Strategic Sensemaking. Information Systems Management, 25(3), 244–257.
      • Messner, M., Becker, A., Schäffer, U., & Binder, C. (2008). Legitimacy and Identity in Germanic Management Accounting Research. The European Accounting Review, 16(2), 129–160 (more).
      • Meyer, M., Schäffer, U., & Gmür, M. (2008). Transfer und Austausch von Wissen in der Accounting Forschung: eine Zitations- und Kozitationsanalyse englischsprachiger Accounting Journals 1990-2004. Zeitschrift für betriebswirtschaftliche Forschung, 60(2), 153–181.
      • Schäffer, U., & Binder, C. (2008). "Controlling" as an Academic Discipline - The Development of Management Accounting and Management Control Research in German-Speaking Countries between 1970 and 2003. Accounting History, 13(1), 33–74.
      • Schäffer, U., & Matlachowsky, P. (2008). Warum die Balanced Scorecard nur selten als strategisches Managementinstrument genutzt wird. Zeitschrift für Planung und Unternehmenssteuerung, 19(3), 207–232. 
      Organization Studies
      Organization Studies
      Contemporary Accounting Research
      Contemporary Accounting Research
      Management Accounting Research
      Management Accounting Research
      European Accounting Review
      European Accounting Review
      Schmalenbach Business Review
      Schmalenbach Business Review