@article{BaltzerUlrichBecker, author = {Baltzer, Bj{\"o}rn and Ulrich, Patrick and Becker, Wolfgang}, title = {Controlling in mittelst{\"a}ndischen Unternehmen - Effekte von Unternehmens-gr{\"o}ße und Familieneinfluss}, series = {Der Betrieb}, journal = {Der Betrieb}, number = {6}, publisher = {Verlagsgruppe Handelsblatt}, address = {D{\"u}sseldorf}, pages = {309 -- 313}, language = {de} } @article{BaltzerKunz, author = {Baltzer, Bj{\"o}rn and Kunz, C.}, title = {Gemeinkosten in der Produktkalkulation - Vergleich von Zuschlagskalkulation und prozessorientierten Verfahren: die Fallstudie aus der Betriebswirtschaftslehre}, series = {Das Wirtschaftsstudium}, volume = {38}, journal = {Das Wirtschaftsstudium}, publisher = {Mohr}, address = {T{\"u}bingen}, issn = {0340-3084}, pages = {701 -- 704}, language = {de} } @article{BaltzerBeckerUlrich, author = {Baltzer, Bj{\"o}rn and Becker, Wolfgang and Ulrich, Patrick}, title = {Kennzahlenorientierte Erfolgsanalyse im Mehrproduktunternehmen: Die Fallstudie aus der Betriebswirtschaftslehre}, series = {Das Wirtschaftsstudium}, volume = {40}, journal = {Das Wirtschaftsstudium}, publisher = {Mohr}, address = {T{\"u}bingen}, issn = {0340-3084}, pages = {98 -- 101}, language = {de} } @article{BaltzerMichel, author = {Baltzer, Bj{\"o}rn and Michel, Uwe}, title = {Der Beitrag des Controllings im IFRS-Umstellungsprojekt}, series = {Controlling: Zeitschrift f{\"u}r erfolgsorientierte Unternehmenssteuerung}, volume = {20}, journal = {Controlling: Zeitschrift f{\"u}r erfolgsorientierte Unternehmenssteuerung}, number = {6}, publisher = {C.H. Beck}, address = {M{\"u}nchen}, issn = {0935-0381}, doi = {10.15358/0935-0381}, pages = {299 -- 305}, language = {de} } @incollection{BaltzerUlrich, author = {Baltzer, Bj{\"o}rn and Ulrich, Patrick}, title = {Die wertsch{\"o}pfungsorientierte Controlling-Konzeption nach Wolfgang Becker}, series = {Wertsch{\"o}pfung in der Betriebswirtschaftslehre: Festschrift f{\"u}r Prof. Dr. habil. Wolfgang Becker zum 65. Geburtstag}, booktitle = {Wertsch{\"o}pfung in der Betriebswirtschaftslehre: Festschrift f{\"u}r Prof. Dr. habil. Wolfgang Becker zum 65. Geburtstag}, editor = {Ulrich, Patrick and Baltzer, Bj{\"o}rn}, publisher = {Springer Gabler}, address = {Wiesbaden}, isbn = {9783658185732}, doi = {10.1007/978-3-658-18573-2_5}, pages = {95 -- 126}, subject = {Wertsch{\"o}pfung}, language = {de} } @incollection{Baltzer, author = {Baltzer, Bj{\"o}rn}, title = {Integration von Nachhaltigkeit in finanzdominierte Steuerungssysteme: Ausgangssituation, Faktoren und M{\"o}glichkeiten}, series = {Nachhaltigkeit in der Unternehmenssteuerung: neue Standardaufgabe f{\"u}r das Controlling}, booktitle = {Nachhaltigkeit in der Unternehmenssteuerung: neue Standardaufgabe f{\"u}r das Controlling}, editor = {Klein, Andreas and K{\"a}mmler-Burrak, Andrea}, publisher = {Haufe Group}, address = {Freiburg}, isbn = {978-3-648-15517-2}, pages = {185 -- 200}, language = {de} } @incollection{Baltzer, author = {Baltzer, Bj{\"o}rn}, title = {Controlling-Instrumente in der Unternehmenspraxis}, series = {Handbuch Controlling}, booktitle = {Handbuch Controlling}, editor = {Becker, Wolfgang and Ulrich, Patrick}, edition = {2., {\"u}berarbeitete und erweiterte Auflage}, publisher = {Springer Gabler}, address = {Wiesbaden}, isbn = {978-3-658-26431-4}, doi = {10.1007/978-3-658-26431-4_9}, pages = {89 -- 113}, subject = {Controlling}, language = {de} } @inproceedings{Baltzer, author = {Baltzer, Bj{\"o}rn}, title = {Designing a Performance Measurement System Based on a Simplified Strategy Process - An Action Research Case Study}, series = {Small Firm Internationalisation and International Entrepreneurship in Times of Crises (Conference Proceedings of the W{\"u}rzburg International Business Forum 4th International Business Conference)}, volume = {2021}, booktitle = {Small Firm Internationalisation and International Entrepreneurship in Times of Crises (Conference Proceedings of the W{\"u}rzburg International Business Forum 4th International Business Conference)}, editor = {Ak{\c{c}}aoğlu, Emin and Wehner, Rainer}, publisher = {W{\"u}rzburg International Business Press}, address = {W{\"u}rzburg}, pages = {57 -- 60}, language = {en} } @incollection{Baltzer, author = {Baltzer, Bj{\"o}rn}, title = {Zum Stand des Time-driven Activity-based Costing}, series = {Wertsch{\"o}pfung in der Betriebswirtschaftslehre: Festschrift f{\"u}r Prof. Dr. habil. Wolfgang Becker zum 65. Geburtstag}, booktitle = {Wertsch{\"o}pfung in der Betriebswirtschaftslehre: Festschrift f{\"u}r Prof. Dr. habil. Wolfgang Becker zum 65. Geburtstag}, editor = {Ulrich, Patrick and Baltzer, Bj{\"o}rn}, publisher = {Springer Gabler}, address = {Wiesbaden}, isbn = {9783658185732}, doi = {10.1007/978-3-658-18573-2}, pages = {167 -- 186}, language = {de} } @inproceedings{Baltzer, author = {Baltzer, Bj{\"o}rn}, title = {Decision-Making Styles in Managerial Accounting - A Research Note}, series = {Small Firm Internationalisation and International Entrepreneurship - Managing Sustainable Innovation (Conference Proceedings of the W{\"u}rzburg International Business Forum 5th International Business Conference), W{\"u}rzburg 2022}, booktitle = {Small Firm Internationalisation and International Entrepreneurship - Managing Sustainable Innovation (Conference Proceedings of the W{\"u}rzburg International Business Forum 5th International Business Conference), W{\"u}rzburg 2022}, editor = {Ak{\c{c}}aoğlu, Emin and Wehner, Rainer}, publisher = {WIBP W{\"u}rzburg International Business Press}, address = {W{\"u}rzburg}, pages = {100 -- 105}, language = {en} } @incollection{BaltzerBeckerUlrich, author = {Baltzer, Bj{\"o}rn and Becker, Wolfgang and Ulrich, Patrick}, title = {Kosten-, Erl{\"o}s- und Ergebnisrechnung}, series = {Neue Betriebswirtschaft}, booktitle = {Neue Betriebswirtschaft}, editor = {Schmeisser, Wilhelm and Becker, Wolfgang and Beckmann, Markus and Brem, Alexander and Eckstein, Peter P. and Hartmann, Matthias}, edition = {2., {\"u}berarbeitete Auflage}, publisher = {UVK-Verlag}, address = {M{\"u}nchen}, isbn = {9783825253271}, pages = {177 -- 206}, subject = {Betriebswirtschaftslehre}, language = {de} } @book{BaltzerZirkler, author = {Baltzer, Bj{\"o}rn and Zirkler, Bernd}, title = {Time-driven activity-based costing}, publisher = {VDM Verlag Dr. M{\"u}ller}, address = {Saarbr{\"u}cken}, isbn = {978-3-8364-1409-8}, pages = {XX, 77 Seiten}, subject = {Prozesskostenrechnung}, language = {de} } @article{BaltzerHaeusser, author = {Baltzer, Bj{\"o}rn and H{\"a}usser, L.}, title = {Wremennoj utschet satrat po widam dejatelnosti (Time-driven Activity-based Costing)}, series = {Kontrolling}, volume = {2018}, journal = {Kontrolling}, number = {69}, address = {Moskau}, pages = {61 -- 65}, language = {ru} } @book{BaltzerZirkler, author = {Baltzer, Bj{\"o}rn and Zirkler, Bernd}, title = {Time-driven Activity-based Costing}, publisher = {AV Akademikerverlag}, address = {Saarbr{\"u}cken}, isbn = {978-3-639-40741-9}, url = {http://nbn-resolving.de/http://permalink.bibkatalog.de/BV044450624}, pages = {77, XX}, language = {de} } @book{WehnerAkcaogluVitellietal., author = {Wehner, Rainer and Akcaoglu, Emin and Vitelli, Alfredo and Soriente, Sonja and Baltzer, Bj{\"o}rn and Hube, Gerhard and Meyer, J{\"o}rg and Saginova, Olga and Bauer, Carsten and Unger, Oliver}, title = {Global Business Dynamics, Value Chains, and Cultural Linkages}, editor = {Wehner, Rainer and Akcaoglu, Emin}, edition = {1. Auflage}, publisher = {W{\"u}rzburg International Business Press}, address = {W{\"u}rzburg}, isbn = {978-3-949864-08-7}, url = {http://nbn-resolving.de/urn:nbn:de:bvb:863-opus-57363}, publisher = {Technische Hochschule W{\"u}rzburg-Schweinfurt}, pages = {197}, abstract = {In today's interconnected world, the dynamics of global business are shaped by a complex interplay of economic trends, political forces, cultural nuances, and technological breakthroughs. The global marketplace has undergone significant transformation, characterized by both opportunities for growth and the emergence of complex challenges. This evolving environment requires businesses, governments, and individuals to not only understand these shifts but also adopt strategic approaches to navigate them effectively}, language = {en} } @article{BaltzerUlrich, author = {Baltzer, Bj{\"o}rn and Ulrich, Patrick}, title = {Integrating value added statements in corporate governance}, series = {Corporate Governance and Sustainability Review}, volume = {9}, journal = {Corporate Governance and Sustainability Review}, number = {3}, issn = {2519-898X}, pages = {105 -- 115}, abstract = {The value-added statement (VAS) is a distinctive financial reporting tool designed to reflect the distribution of economic value across multiple stakeholders, including employees, suppliers, and communities, beyond just shareholders. This study explores the application and presentation of VAS within the corporate governance reports of nine large, publicly listed German companies. These firms were selected based on their adherence to the German Corporate Governance Code (GCGC) principles, which prioritize transparency and stakeholder engagement. Analyzing the most recent reports for the fiscal years 2022-2023, we observe that VAS adoption is notably limited, with presentation formats ranging from text-only descriptions to detailed tables and visualizations. The lack of standardized VAS formats may present a barrier to wider adoption, yet the tool holds substantial potential to enhance corporate transparency by aligning financial outcomes with stakeholder interests. Our findings suggest that if standardized, VAS could play an important role in bridging financial reporting with broader accountability objectives, especially as corporate governance increasingly emphasizes stakeholder-inclusive disclosures. This study highlights the need for clear guidelines to support VAS integration, which could foster greater trust and transparency within corporate governance frameworks.}, language = {en} } @article{BaltzerUlrich, author = {Baltzer, Bj{\"o}rn and Ulrich, Patrick}, title = {Corporate Governance Reporting mittels Wertsch{\"o}pfungsrechnungen}, series = {Zeitschrift f{\"u}r Risk, Fraud \& Compliance}, volume = {19}, journal = {Zeitschrift f{\"u}r Risk, Fraud \& Compliance}, number = {4}, pages = {151 -- 158}, abstract = {Die Wertsch{\"o}pfungsrechnung ist ein seit langer Zeit bekanntes Rechenwerk, welches im Laufe der Zeit zu unterschiedlichen Zwecken verwendet wurde. Die wesentliche Besonderheit der Wertsch{\"o}pfungsrechnung ist die Orientierung an den Stakeholder-Gruppen des Unternehmens, wodurch sie sich als aussagekr{\"a}ftiges Berichtsinstrument f{\"u}r das Corporate-Governance-Reporting anbietet. Aufgrund der Connectivity zu den {\"u}brigen Rechenwerken der Finanzberichterstattung zeichnet sie sich gleichermaßen durch ihre einfache Anwendbarkeit und gute Nachvollziehbarkeit aus. Nach einer einf{\"u}hrenden Erl{\"a}uterung zur Bedeutung des Wertsch{\"o}pfungsbegriffs f{\"u}r die Corporate Governance wird der konzeptionelle Ansatz der Wertsch{\"o}pfungsrechnung vorgestellt. Anschließend wird der aktuelle Einsatz der Wertsch{\"o}pfungsrechnung in den einhundert gr{\"o}ßten b{\"o}rsennotierten Konzernen in Deutschland untersucht. Der Beitrag schließt mit {\"U}berlegungen zur konzeptionellen Weiterentwicklung der Wertsch{\"o}pfungsrechnung.}, language = {de} } @article{BaltzerUlrichWamsler, author = {Baltzer, Bj{\"o}rn and Ulrich, Patrick and Wamsler, Ulrich}, title = {Bedeutung und Verst{\"a}ndnis von Wertsch{\"o}pfung}, series = {Zeitschrift f{\"u}r Corporate Governance}, volume = {20}, journal = {Zeitschrift f{\"u}r Corporate Governance}, number = {3}, pages = {105 -- 112}, abstract = {Der Begriff „Wertsch{\"o}pfung" ist f{\"u}r die Corporate Governance in Deutschland von herausragender Bedeutung, da er im Deutschen Corporate Governance Kodex (DCGK) als Handlungsmaxime f{\"u}r Vorstand und Aufsichtsrat genannt wird. Gleichzeitig gibt es weder im DCGK noch in den darauf verweisenden Gesetzen eine Erl{\"a}uterung, was unter Wertsch{\"o}pfung zu verstehen ist. In den betriebswirtschaftlichen Teildisziplinen wie auch in der Unternehmenspraxis wird der Wertsch{\"o}pfungsbegriff zudem in zahlreichen unterschiedlichen Kontexten verwendet. Vor diesem Hintergrund wurden nicht-kapitalmarktorientierte deutsche Unternehmen, die den DCGK auf freiwilliger Basis beachten k{\"o}nnen, zur Bedeutung und zu ihrem Verst{\"a}ndnis von Wertsch{\"o}pfung befragt.}, language = {de} } @inproceedings{BaltzerUlrich, author = {Baltzer, Bj{\"o}rn and Ulrich, Patrick}, title = {Wertsch{\"o}pfungsverst{\"a}ndnis in der Corporate Governance}, series = {Konferenzband CARF Luzern 2024}, booktitle = {Konferenzband CARF Luzern 2024}, editor = {Behringer, Stefan}, address = {Luzern}, pages = {103-106}, abstract = {Der Begriff Wertsch{\"o}pfung ist f{\"u}r die Corporate Governance in Deutschland von herausragender Bedeutung, da er im Deutschen Corporate Governance Codex (DCGC) als Handlungsmaxime f{\"u}r Vorstand und Aufsichtsrat genannt wird. Gleichzeitig gibt es weder im DCGK noch in den darauf verweisenden Gesetzen eine Erl{\"a}uterung, was unter Wertsch{\"o}pfung zu verstehen ist. Innerhalb der Betriebswirtschaftslehre wird der Wertsch{\"o}pfungsbegriff wiederum in zahlreichen unterschiedlichen Kontexten verwendet. Zur Kl{\"a}rung des Begriffsverst{\"a}ndnisses von Wertsch{\"o}pfung in der Unternehmenspraxis wird daher momentan eine empirische Untersuchung durchgef{\"u}hrt.}, language = {de} } @inproceedings{BaltzerUlrich, author = {Baltzer, Bj{\"o}rn and Ulrich, Patrick}, title = {Corporate Governance Reporting with Value Added Statements}, series = {Corporate Governance - Research and Advanced Practices (Proceedings of the International Online Conference "Corporate Governance: Research and Advanced Practices")}, booktitle = {Corporate Governance - Research and Advanced Practices (Proceedings of the International Online Conference "Corporate Governance: Research and Advanced Practices")}, editor = {Stankeviciute, Z.}, address = {Sumy}, pages = {110-115}, language = {en} } @article{BaltzerChristian, author = {Baltzer, Bj{\"o}rn and Christian, Mayer}, title = {Der Wertsch{\"o}pfungskreislauf als Leitlinie des Controllings}, series = {Controller Magazin}, volume = {50}, journal = {Controller Magazin}, number = {2}, pages = {48 -- 49}, language = {de} } @techreport{Baltzer, type = {Working Paper}, author = {Baltzer, Bj{\"o}rn}, title = {Gamification im Controlling}, series = {Sonderband der CPI+ Working Paper Series zur AKC Jahrestagung 2024}, journal = {Sonderband der CPI+ Working Paper Series zur AKC Jahrestagung 2024}, pages = {66-82}, language = {de} }