@article{RoetzelKokott2007, author = {R{\"o}tzel, Peter and Kokott, Peter}, title = {Ideenmanagement in Krankenh{\"a}usern}, series = {Zeitschrift f{\"u}r Ideenmanagement}, volume = {33}, journal = {Zeitschrift f{\"u}r Ideenmanagement}, number = {4}, pages = {111 -- 113}, year = {2007}, abstract = {Das Gesundheitswesen ist einem kontinuierlichen Wandel unterworfen. Knapper werdende Mittel im Gesundheitsbereich zwingen Krankenh{\"a}user zu einer stetigen Effizienzsteigerung. Fluktuierende Rahmenbedingungen erfordern ein hohes Maß an Flexibilit{\"a}t. Innovation und Rationalisierung bestimmen das Vokabular der Mitarbeiter. Dabei geht es nicht um die Maximierung des Gewinns, sondern in vielen Bereichen um das {\"U}berleben eines Krankenhauses. Was sich der soziale Bereich nicht leisten kann, ist der Verzicht auf die Ideen seiner Mitarbeiter. Konventionelles, in der Industrie verwurzeltes Ideenmanagement l{\"a}sst sich nicht einfach auf den Krankenhausalltag {\"u}bertragen. Dieser Beitrag bietet eine Analyse des {\"o}konomischen Denkens von Krankenhauspersonal.}, subject = {Vorschlagswesen}, language = {de} } @article{RoetzelKokott2008, author = {R{\"o}tzel, Peter and Kokott, Peter}, title = {{\"O}konomische Bewertung und wirtschaftliches Verhalten des Krankenhauspersonals: Liegt den t{\"a}glichen Entscheidungen im Gesundheitssektor {\"o}konomisches Verst{\"a}ndnis zugrunde?}, series = {Zeitschrift f{\"u}r Gesundheits{\"o}konomie und Qualit{\"a}tsmanagement}, volume = {13}, journal = {Zeitschrift f{\"u}r Gesundheits{\"o}konomie und Qualit{\"a}tsmanagement}, number = {4}, pages = {216 -- 220}, year = {2008}, abstract = {Zielsetzung: Die Bewertung {\"o}konomischer Effizienzmechanismen des Krankenhauspersonals unterscheidet sich von anderen Berufs- und Bev{\"o}lkerungsgruppen grundlegend. Inwiefern dies Auswirkungen auf die Bereitschaft zur Effizienzsteigerung und Kosteneinsparung hat, ist Gegenstand dieser Untersuchung. Methodik: Im Zuge der Untersuchung wurden in einer zweistufigen Evaluation die Mitarbeiter quantitativ und die F{\"u}hrungs- und Funktionskr{\"a}fte im Rahmen eines qualitativen Leitfadeninterviews befragt. Ergebnisse: Die Grundeinstellung von Krankenhausmitarbeitern ist tendenziell negativ gegen{\"u}ber {\"o}konomischen L{\"o}sungsmechanismen. Soziale Verteilungsl{\"o}sungen werden preislichen Allokationsverfahren vorgezogen. Schlussfolgerungen: Das Personal des Krankenhausbereichs denkt anders, insbesondere in der wesentlichen Frage der Bewertung {\"o}konomischer Effizienz. Dabei scheint die „N{\"a}he" zum Patienten eine entscheidende Rolle zu spielen. Je st{\"a}rker ein Mitarbeiter direkt mit Patienten arbeitet (Pflegedienst, {\"A}rztlicher Dienst) desto altruistischer und gruppendynamischer ist seine Grundeinstellung. Hierbei werden soziale Aspekte, Anerkennung und Zufriedenheit weitaus st{\"a}rker gewichtet als die monet{\"a}re Dimension. Mitarbeiter des Verwaltungsbereiches besitzen eine weitaus positivere Einstellung {\"o}konomischen Effizienzmechanismen gegen{\"u}ber.}, subject = {Wirtschaftlichkeit}, language = {de} } @article{KokottRoetzel2009, author = {Kokott, Peter and R{\"o}tzel, Peter}, title = {Slots - Flaschenhals des Luftverkehrs, Anreize und Regulierungs{\"o}konomie}, series = {Zeitschrift f{\"u}r Verkehrswissenschaften}, volume = {80}, journal = {Zeitschrift f{\"u}r Verkehrswissenschaften}, number = {1}, pages = {63 -- 76}, year = {2009}, abstract = {Der Flugverkehr entwickelt sich in rasantem Tempo. Immer mehr Menschen nutzen das Flugzeug, um ihre Mobilit{\"a}tsbed{\"u}rfnisse zu befriedigen. Insbesondere seit Flugreisen durch Low-Cost-Carrier f{\"u}r jedermann erschwinglich geworden sind, nimmt der Luftverkehr stetig zu. Die Infrastruktur am Boden kann hier seit Jahren nicht mehr mithalten. Slots - die Lande- und Startnischen f{\"u}r Flugzeuge - sind insbesondere an großen internationalen Flugh{\"a}fen zur Mangelware geworden. Stetig dr{\"a}ngen neue Airlines in den europ{\"a}ischen Luftraum und beanspruchen ihren Platz als Luftverkehrsdienstleister - und erh{\"o}hen damit die Nachfrage nach Slots. Gleichzeitig werden Restriktionen und protektionistische Regelungen im Luft- verkehr gelockert (vgl. z.B. Open Skies). Die Erkenntnis, dass der Luftverkehr zum Kitt der Globalisierung geworden ist, hat sich in den K{\"o}pfen der Menschen l{\"a}ngst durchgesetzt. Das Hauptproblem besteht also im Kapazit{\"a}tsengpass bei Slots und bei der Abfertigung der Flugzeuge am Boden. Der derzeitige Vergabemechanismus f{\"u}r Slots wurde in einer Zeit etabliert, in der vollst{\"a}ndig regulierte Flugh{\"a}fen die Ausnahme darstellten. Heutzutage sind vollst{\"a}ndig regulierte bzw. partiell vollst{\"a}ndig regulierte Flugh{\"a}fen zur Regel geworden. Das Slot-Grandfathering vermag den heutigen Anstieg des Luftverkehrs nicht ad{\"a}quat zu bew{\"a}ltigen.}, subject = {Slot, Luftverkehr}, language = {de} } @article{RoetzelKokott2009, author = {R{\"o}tzel, Peter and Kokott, Peter}, title = {Das Konzept der Relativen Ideen-St{\"a}rke. Erfolgreiches und effektives Benchmarking von Ideenmanagement-Systemen}, series = {Zeitschrift f{\"u}r Ideenmanagement}, volume = {35}, journal = {Zeitschrift f{\"u}r Ideenmanagement}, number = {3}, pages = {81 -- 85}, year = {2009}, abstract = {Die Relative Ideen-St{\"a}rke (RIS) stellt ein effektives und ganzheitliches Benchmarking-System dar, das den gr{\"o}ßenunabh{\"a}ngigen Vergleich von verschiedenen Ideenmanagement-Systemen erlaubt. Hierbei werden neben direkten quantitativen Performance-Werten auch prozessuale und systemische Qualit{\"a}tsunterschiede integriert. Aufbauend auf dem dib-Punktesystem stellt das Konzept der Relativen Ideen-St{\"a}rke eine querschnittliche Betrachtung an, welche die Nutzung als diagnostisches und analytisches Controlling-Instrument erlaubt. In Verbindung mit dem Ideenmanagement Report des Deutschen Instituts f{\"u}r Betriebswirtschaft stellt die Relative Ideen-St{\"a}rke ein ebenso anwendungsfreundliches wie praxisnahes Instrument f{\"u}r das Ideenmanagement dar. Der berechnete Benchmark ist statistisch hoch signifikant, innovativ und f{\"u}hrend f{\"u}r den deutschsprachigen Raum.}, subject = {Vorschlagswesen}, language = {de} } @article{RoetzelKokott2008, author = {R{\"o}tzel, Peter and Kokott, Peter}, title = {Controlling des Ideenmanagements: Ex Ante Determinierung oder Ex Post Intervention?}, series = {Zeitschrift f{\"u}r Ideenmanagement}, volume = {34}, journal = {Zeitschrift f{\"u}r Ideenmanagement}, number = {2}, pages = {35 -- 40}, year = {2008}, subject = {Vorschlagswesen}, language = {de} } @inproceedings{KokottWeberRoetzel2023, author = {Kokott, Peter and Weber, Maximilian and R{\"o}tzel, Peter}, title = {Managerial Attention in Times of Crisis - A Decisive Factor for Organizational Resilience}, series = {45th Annual Congress of the European Accounting Association}, volume = {2023}, booktitle = {45th Annual Congress of the European Accounting Association}, number = {45}, year = {2023}, subject = {F{\"u}hrungskraft}, language = {en} } @inproceedings{RoetzelBustorffKokott2023, author = {R{\"o}tzel, Peter and Bustorff, Naomi and Kokott, Peter}, title = {Analysis of the Impact of Recommendations from Intelligent Expert Systems on Personal Trust and Decision-Making Performance}, year = {2023}, subject = {K{\"u}nstliche Intelligenz}, language = {en} } @incollection{RoetzelKokottSchuhmacher2025, author = {R{\"o}tzel, Peter and Kokott, Peter and Schuhmacher, Marcel}, title = {Risikoorientierte Management Control Systems im Beschaffungsmanagement von kleinen und mittelst{\"a}ndischen Unternehmen}, series = {Management von Risiko, Nachhaltigkeit und KI in der Beschaffung}, booktitle = {Management von Risiko, Nachhaltigkeit und KI in der Beschaffung}, pages = {73 -- 95}, year = {2025}, abstract = {Megatrend Klimawandel, Krisen und regulatorische Vorgaben wie das Lieferkettensorgfaltspflichtengesetz (LkSG) haben in den letzten Jahren enorme Herausforderungen f{\"u}r Unternehmen generiert. Unternehmen sehen sich einem steigenden Steuerungsbedarf im Bereich Risikomanagement und Beschaffung gegen{\"u}ber. Ein geeignetes Instrument im strategischen und operativen Controlling ist hierf{\"u}r ein risikoorientiertes Management Control System. Dar{\"u}ber hinaus macht das LkSG Vorgaben f{\"u}r die Ausgestaltung eines Risikomanagements. Insbesondere die Ausgestaltung der Lieferketten und des Risikomanagements mussten neu gedacht und strategisch eingebunden werden. Daneben zeigen sich auch zunehmend Nachhaltigkeitsimplikationen auf das Working Capital Management in Unternehmen. Insbesondere das LkSG wirkt zunehmend auf unternehmerische Entscheidungen und f{\"u}hrt zu Trade-offs zwischen Compliance, Nachhaltigkeit und Profitabilit{\"a}t. Hier k{\"o}nnen Sustainability Control Systems eine wichtige Rolle spielen, die im Vergleich mit klassischen Management Control Systems Nachhaltigkeitsaspekte inkludieren}, subject = {Risikomanagement}, language = {de} } @techreport{SmeetsOstendorfRoetzel2021, type = {Working Paper}, author = {Smeets, Mario and Ostendorf, Ralf and R{\"o}tzel, Peter}, title = {RPA for the financial industry}, year = {2021}, abstract = {Abstract: Like many service industries, the financial industry is largely characterized by administrative and back-office processes and distinguished by a broad systems landscape with a high proportion of legacy systems. Missing interfaces between information systems, user interfaces, or web applications often require many manual activities. As banks are often functionally organized into traditional departments, a process-oriented organizational structure is rarely in place. The financial industry therefore offers enormous potential for the use of robotic process automation (RPA) and the raising of potential benefits such as process-related cost savings, time reductions, and quality improvements. The aim of this chapter is to describe the tremendous opportunities that the use of RPA technology offers to the financial industry and to explain how these opportunities can be realized. Therefore, we start by explaining the challenges that progressive digitalization poses to the industry and how RPA, but also more advanced technologies (that work not only rule-based but also define own rules), such as artificial intelligence, can help to overcome them. As well as providing an overview of the various applications of RPA in the financial industry, we also provide a comprehensive case study of a relevant practical application}, subject = {Robotic Process Automation}, language = {en} } @article{RoetzelPedellGroninger2020, author = {R{\"o}tzel, Peter and Pedell, Burkhard and Groninger, Daniel}, title = {Information load in escalation situations: combustive agent or counteractive measure?}, series = {Journal of Business Economics}, volume = {2020}, journal = {Journal of Business Economics}, number = {90/4}, pages = {757 -- 786}, year = {2020}, abstract = {This experimental study analyzes how a key factor, information load, influences decision making in escalation situations, i.e., in situations in which decision mak- ers reinvest further resources in a losing course of action, even when accounting information indicates that the project is performing poorly and should be discontin- ued. This study synthesizes prior escalation research with information overload and investigates how different levels of information load influence the escalation of com- mitment. Our findings reveal a U-shaped effect of information load: When decision makers face negative feedback, a higher information load mitigates the escalation tendency up to a certain point. However, beyond this point, more information rein- forces the escalation tendency. Moreover, we find that the type of feedback affects self-justification, and we find a negative and significant interaction between informa- tion load and self-justification in negative-feedback cases. Thus, studies investigat- ing escalation of commitment should control for self-justification and information load when utilizing high levels of information load. Finally, in the positive-feedback condition, higher information load encourages decision makers to continue promis- ing courses of action, i.e., increases decision-making performance.}, subject = {Informations{\"u}berlastung}, language = {en} } @inproceedings{RoetzelFehrenbacher2022, author = {R{\"o}tzel, Peter and Fehrenbacher, Dennis}, title = {Enterprise Social Media and Control System Design}, series = {Proceedings of 19th ACMAR - Annual Conference for Management Accounting Research}, booktitle = {Proceedings of 19th ACMAR - Annual Conference for Management Accounting Research}, year = {2022}, abstract = {Enterprise social media has been found to be a curse and a blessing at the same time. ESM has been reported to lead to unproductive 'games of visibility' and 'exhibitionism', while it has been also found to enable productive outcomes related to knowledge work and product innovation, the latter being the main reason for its wide-spread adoption. We argue that decisions to use ESM as a control instrument are not made in isolation, but as part of a set of complementary choices. We provide arguments and empirical evidence that the use of ESM as a control instrument in organizations complements the use of subjective evaluations of non-task related performance (SPE). We also show that firms that face high ESM employee concerns, have a stronger complementarity between ESM use and SPE. Additional analyses show that ESM use and performance-based pay (PBP) are also complements. Together the results imply that management control system configuration changes with the employment of ESM.}, subject = {Social Media}, language = {en} } @article{Roetzel2019, author = {R{\"o}tzel, Peter}, title = {Information overload in the information age: a review of the literature from business administration, business psychology, and related disciplines with a bibliometric approach and framework development}, series = {Business Research}, volume = {12}, journal = {Business Research}, number = {2}, doi = {10.1007/s40685-018-0069-z}, pages = {479 -- 522}, year = {2019}, abstract = {In the light of the information age, information overload research in new areas (e.g., social media, virtual collaboration) rises rapidly in many fields of research in business administration with a variety of methods and subjects. This review article analyzes the development of information overload literature in business administration and related interdisciplinary fields and provides a comprehensive and overarching overview using a bibliometric literature analysis combined with a snowball sampling approach. For the last decade, this article reveals research directions and bridges of literature in a wide range of fields of business administration (e.g., accounting, finance, health management, human resources, innovation management, international management, information systems, marketing, manufacturing, or organizational science). This review article identifies the major papers of various research streams to capture the pulse of the information overload-related research and suggest new questions that could be addressed in the future and identifies concrete open gaps for further research. Furthermore, this article presents a new framework for structuring information overload issues which extends our understanding of influence factors and effects of information overload in the decision-making process.}, subject = {Informations{\"u}berlastung}, language = {en} } @article{LohmannRoetzel2017, author = {Lohmann, Christian and R{\"o}tzel, Peter}, title = {The Outcome of Renegotiations between Institutionalized Public-Private Partnerships and Their Public Clients}, series = {International Journal of Public Administration}, volume = {41}, journal = {International Journal of Public Administration}, number = {9}, doi = {https://doi.org/10.1080/01900692.2017.1298128}, pages = {735 -- 745}, year = {2017}, abstract = {This study analyzes the renegotiations that take place between institutionalized public-private partnerships (PPPs) and their public clients drawing on survey data on the PPPs of the German Federal Armed Forces. Generally, both the party that initiates such renegotiations and the time at which renegotiations are launched determine the outcome of the PPP's renegotiated remuneration. This effect is moderated by the degree of contract specificity and by a decrease in demand. Specifically, when the public client initiates the renegotiation of an incomplete contractual agreement due to a decrease in demand, it can successfully reduce the remuneration of the PPP.}, subject = {Public Private Partnership}, language = {en} } @inproceedings{PedellRoetzelSeethamraju2017, author = {Pedell, Burkhard and R{\"o}tzel, Peter and Seethamraju, Ravi}, title = {Information load, escalation of commitment and culture - an experimental study}, series = {Proceedings of the 23rd Americas Conference on Information Systems (AMCIS)}, booktitle = {Proceedings of the 23rd Americas Conference on Information Systems (AMCIS)}, number = {6}, year = {2017}, abstract = {This study analyzes how information influences decision making in escalation of situations. In those situations decision makers follow a losing course of action and invest further resources even when accounting information indicates that the project is performing poorly and should be discontinued. We conducted two experiments with Chinese participants and used a replication of Staw's (1976) often cited case. Our study investigates how different levels of information load influence escalation of commitment of Chinese participants. Contrary to the prior findings in Germany, we find that Chinese decision makers do not escalate when facing different levels of information load. These results, in light of prior studies that find a comparatively strong escalation tendency of Chinese decision makers, are explained along with the limitations and further research. Abstract This study analyzes how information influences decision making in escalation of situations. In those situations decision makers follow a losing course of action and invest further resources even when accounting information indicates that the project is performing poorly and should be discontinued. We conducted two experiments with Chinese participants and used a replication of Staw's (1976) often cited case. Our study investigates how different levels of information load influence escalation of commitment of Chinese participants. Contrary to the prior findings in Germany, we find that Chinese decision makers do not escalate when facing different levels of information load. These results, in light of prior studies that find a comparatively strong escalation tendency of Chinese decision makers, are explained along with limitations and further research.}, subject = {Informationsverhalten}, language = {en} } @inproceedings{Roetzel2015, author = {R{\"o}tzel, Peter}, title = {The Influence of Information Load and Creativity on Escalation of Commitment}, series = {Proceedings of the 23rd European Conference on Information Systems (ECIS)}, booktitle = {Proceedings of the 23rd European Conference on Information Systems (ECIS)}, number = {149}, year = {2015}, abstract = {This experimental study analyzes how two key factors, information load and creativity, influence decision making in escalation situations in which decision makers reinvest further resources in a losing course of action even when information indicates that the IT project is performing poorly and should be discontinued. Whereas previous studies focus on the complexity of information, this study investigates how different quantities of information influence escalation of commitment and how information load interacts with a decision maker's interpretation of negative feedback regarding earlier decisions. In situations in which escalation of commitment can occur, infor-mation load is relevant for decision making for two reasons. First, in escalation situations in which decision makers face negative feedback, information load exacerbates the tendency to escalate commitment. Second, when an escalation tendency is absent, information load can lead to a decision to continue a losing course of action, which can be mistaken for escalation of commitment. Furthermore, decision makers with a higher level of creativity tend to invest more than decision makers with a lower level of creativity. Surprisingly, creative decision makers do not change their behavior when facing negative consequences while less creative decision mak-ers show an escalation of commitment tendency.}, subject = {Informationsverhalten}, language = {en} } @article{Roetzel2015, author = {R{\"o}tzel, Peter}, title = {Kognitive Verzerrungen bei der Wahrnehmung von Risiken}, series = {Controlling}, volume = {27}, journal = {Controlling}, number = {6}, doi = {https://doi.org/10.15358/0935-0381-2015-6-320}, pages = {320 -- 322}, year = {2015}, abstract = {Die Analyse, Bewertung, Kommunikation und Steuerung von Risiken wird oftmals durch das Controlling unterst{\"u}tzt oder selbst durchgef{\"u}hrt. Der Umgang mit Risiken ist gepr{\"a}gt durch m{\"o}gliche kognitive Verzerrungen und subjektive Bewertungen der beteiligten Personen.So zeigen empirische Studien aus der betriebswirtschaftlichen und psychologischen Forschung bei der Risikowahrnehmung einige Verhaltensmuster von Entscheidungstr{\"a}gern auf, die sich durch Heuristiken (sog. „Daumenregeln") erkl{\"a}ren lassen.Der Einsatz dieser Heuristiken ist evolution{\"a}r bedingt und erm{\"o}glicht es Menschen, durch einen sparsamen Umgang mit begrenzten kognitiven Ressourcen in kurzer Zeit zu einer Bewertung zu kommen (vgl.Renn et al., 2007). Der Einsatz von Heuristiken f{\"u}hrt allerdings h{\"a}ufig dazu, dass die von Entscheidungstr{\"a}gern gesch{\"a}tzte Eintrittswahrscheinlichkeit von Risiken sehr stark von der objektiven statistischen Eintrittswahrscheinlichkeit abweicht (vgl. Hertwig/Wulff,2014).}, subject = {Risikoverhalten}, language = {de} } @inproceedings{RoetzelLohmann2014, author = {R{\"o}tzel, Peter and Lohmann, Christian}, title = {The Influence of Perception of Fairness on Innovation Idea Value and Knowledge Sharing Behavior in Innovation Idea Networks}, series = {Proceedings of the 22nd European Conference on Information Systems (ECIS)}, booktitle = {Proceedings of the 22nd European Conference on Information Systems (ECIS)}, number = {12}, year = {2014}, abstract = {This article explores the relationships between innovation idea value, innovators' perceptions of fairness, and their participation behavior and knowledge sharing behavior in the intrafirm social network. The study uses survey data and a database from a large company that is one of Europe's top performers in idea management. In addition to the idea database, this study surveys participating employees about their perceptions of fairness and their participation behavior and knowledge sharing behavior. The results show that there is a clear relationship between innovation idea value, employees' perceptions of fairness, and employees' participation behavior and knowledge sharing behavior. Furthermore, there is clear evidence that tenure increases the value of innovation ideas. The findings suggest a number of implications for ideation management and for the design of social networks for innovation ideas. To increase the value of innovation ideas, social networks for innovation ideas can be used if the allocation of rewards for idea providers is positively associated with the fairness perceptions of network members.}, subject = {Innovationsmanagement}, language = {en} } @article{LohmannRoetzel2014, author = {Lohmann, Christian and R{\"o}tzel, Peter}, title = {Opportunistic behaviour in renegotiations between public-private partnerships and government institutions: Data on public-private partnerships of the German armed forces}, series = {International Public Management Journal}, volume = {17}, journal = {International Public Management Journal}, number = {3}, doi = {DOI: 10.1080/10967494.2014.935245}, pages = {1 -- 24}, year = {2014}, abstract = {This study analyzes survey data on public-private partnerships (PPPs) of the German Armed Forces. The analyzed PPPs are unique in that the German Federal Ministry of Defence, a government institution, has a dual role as a main shareholder and a major customer. Drawing on these data, the present article analyzes how a government institution influences a PPP's set of objectives and shows that the conflict of interest with respect to monetary objectives between the government institution and the PPP as a whole is low in such partnerships. Furthermore, the article examines the opportunistic behavior of PPPs in contractual renegotiations where the government institution acts as a customer. The results show that, although such behavior indeed occurs, it does not concern monetary issues, since the government institution can control the monetary objectives of PPPs in which it is a main shareholder. Third, this study also analyzes and identifies certain exogenous factors that may influence the level of opportunistic behavior exhibited by the examined PPPs, providing evidence on the causes and effects of such behavior and indicating how it can be limited by the government institution.}, subject = {Public Private Partnership}, language = {en} } @article{Roetzel2014, author = {R{\"o}tzel, Peter}, title = {Informationslast im unternehmensinternen Berichtswesen}, series = {Controlling}, volume = {26}, journal = {Controlling}, number = {10}, doi = {https://doi.org/10.15358/0935-0381_2014_10_566}, pages = {566 -- 567}, year = {2014}, abstract = {Informationslast ist in der heutigen „Information Society" ein wesentlicher Faktor bei Entscheidungen im Unternehmensalltag. Neben den vielen Vorteilen der Weiterentwicklung von Managementinformationssystemen und der stetig h{\"o}heren Verf{\"u}gbarkeit von Informationen ist allerdings auch die Entwicklung zu betrachten, dass immer mehr Entscheidungstr{\"a}ger zu viele Informationen erhalten (vgl. Lohr, 2007). Quellen dieser Informations{\"u}berlast sind das interne Berichtswesen und die schnelle und aufwandsarme Verf{\"u}gbarkeit von Informationen {\"u}ber Managementinformationssysteme. Dar{\"u}ber hinaus ist die Herausforderung, auch f{\"u}r das Controlling, Entscheidungstr{\"a}gern im Unternehmen einen optimalen Umfang an Informationen zur Verf{\"u}gung zu stellen, keine reine IT-Problematik, sondern betrifft sehr stark auch die Bereiche Personalwesen und Organisation. Daher sollte das Controlling in seiner Koordinationsfunktion auch Personalwesen und Organisation ber{\"u}cksichtigen.}, subject = {Managementinformationssystem}, language = {de} } @article{Roetzel2015, author = {R{\"o}tzel, Peter}, title = {Managementinformationssysteme}, series = {Controlling}, volume = {27}, journal = {Controlling}, number = {8/9}, doi = {https://doi.org/10.15358/0935-0381-2015-8-9-512}, pages = {512 -- 514}, year = {2015}, abstract = {Durch Globalisierung und Digitalisierung r{\"u}cken Managementinformationssysteme immer st{\"a}rker in den Fokus und gewinnen als Wettbewerbsvorteil stetig an Bedeutung. Allerdings f{\"u}hren das stetige Wachstum des internationalen Handels und die steigende globale Abh{\"a}ngigkeit von Produktionsprozessen zu einem hohen Anpassungsdruck auf die Managementinformationssysteme, die zumeist mit hohen Kosten verbunden sind. Die Anpassung oder Neuausrichtung des Managementinformationssystems kann allerdings auch große Chancen beinhalten: Unternehmen, welche starkes Augenmerk auf Managementinformationssysteme legen und deutlich mehr in diesen Bereich investieren als die Peergroup, erzielen starke Prozessverbesserungen in der Wertsch{\"o}pfungskette und erreichen damit eine signifikante Ersparnis bei den Betriebskosten, die bei den Best-in-class Unternehmen bei einem Mehrfachen der investierten Mittel liegen kann.}, subject = {Managementinformationssystem}, language = {de} } @article{Roetzel2011, author = {R{\"o}tzel, Peter}, title = {Gesundheitscontrolling}, series = {Controlling}, volume = {23}, journal = {Controlling}, number = {12}, doi = {https://doi.org/10.15358/0935-0381-2011-12-657}, pages = {657 -- 659}, year = {2011}, abstract = {Die Entwicklung von mitarbeiterfokusierten Controllingans{\"a}tzen insbesondere im Personalcontrolling wurde durch die Balanced Scorecard mit ihrer Lern- und Entwicklungsperspektive nachhaltig gef{\"o}rdert. Die steigende Bedeutung spiegelt sich auch in der zunehmenden Ber{\"u}cksichtigung in Kennzahlen- und Personalinformationssystemen wider (vgl. G{\"u}nther et al., 2009; Brandl, 2002). Hierbei spielt vor allem die hohen Korrelation von krankheitsbedingter Abwesenheit auf Kennzahlen wie Arbeitszufriedenheit, Mitarbeitermotivation oder Produktivit{\"a}t eine wesentliche Rolle.}, subject = {Personalcontrolling}, language = {de} } @article{Roetzel2010, author = {R{\"o}tzel, Peter}, title = {Risikoorientiertes Projektcontrolling}, series = {Controlling}, volume = {22}, journal = {Controlling}, number = {12}, doi = {https://doi.org/10.15358/0935-0381-2010-12-687}, pages = {687 -- 689}, year = {2010}, abstract = {Das Projektcontrolling ist fester Bestandteil eines erfolgreichen Projektmanagements geworden (vgl. Schreckenender, 2010). Selbst bei kleineren Einzelprojekten, f{\"u}r die kein eigener Projektcontroller zur Verf{\"u}gung steht, werden die mit dem Projektcontrolling verbunden Aufgaben oftmals vom Projektmanager selbst wahrgenommen. Dies zeigt, wie hoch die Bedeutung eines erfolgreichen Projektcontrollings f{\"u}r den Gesamterfolg des Projektes ist.}, subject = {Projektcontrolling}, language = {de} } @article{LutherRoetzel2010, author = {Luther, Ricardo and R{\"o}tzel, Peter}, title = {Handyauktionen bei eBay - Eine hedonische Preisanalyse und ein Vergleich mit unverbindlichen Herstellerpreisen}, series = {WiSt}, volume = {39}, journal = {WiSt}, number = {7}, doi = {https://doi.org/10.15358/0340-1650-2010-7-341}, pages = {341 -- 348}, year = {2010}, abstract = {Der Besitz eines Handys ist heutzutage als Standard f{\"u}r Jedermann zu sehen. Geht es jedoch darum, die Zahlungsbereitschaft des Einzelnen beim Kauf f{\"u}r dieses Gut zu messen, und daraus schließend die Wertsch{\"a}tzung f{\"u}r einzelne Charakteristika des Handys, so gibt es verschiedene Ans{\"a}tze, dies zu analysieren.}, subject = {Handy}, language = {de} } @article{Roetzel2006, author = {R{\"o}tzel, Peter}, title = {It's a kind of MAGIC: Eine hedonische Preisanalyse f{\"u}r Trading Cards}, series = {WiSt}, volume = {35}, journal = {WiSt}, number = {9}, doi = {https://doi.org/10.15358/0340-1650-2006-9-529}, pages = {529 -- 532}, year = {2006}, abstract = {Sammelkartenspiele wie MAGIC, haben in den letzten Jahren einen enormen Anstieg der Nachfrage erfahren. So wurde zur Kinotrilogie „Der Herr der Ringe" gleichzeitig auch ein Sammelkartenspiel herausgegeben. Ein Sammelkartenspiel wird mit einer beliebigen durch den Spieler getroffenen Kartenauswahl gespielt. Sammelkartenspiele, wie auch MAGIC, kombinieren Sammelkarten mit einem Strategiespiel. Bei Spielen solcher Art haben die Sammelkarten auch einen gewissen Spielwert.}, subject = {Preisanalyse}, language = {de} } @article{Roetzel2009, author = {R{\"o}tzel, Peter}, title = {Controlling durch Evaluationen, Pr{\"a}zise Instrumente zum Controlling und Optimierung des Ideenmanagements}, series = {Zeitschrift f{\"u}r Ideenmanagement}, volume = {35}, journal = {Zeitschrift f{\"u}r Ideenmanagement}, number = {1}, pages = {12 -- 16}, year = {2009}, abstract = {Das Ideenmanagement im Unternehmen ist kein statischer Prozess, sondern entwickelt sich, ebenso wie das Unternehmen, weiter. Dies geschieht nicht nur strukturell oder organisatorisch, sondern auch in der K{\"o}pfen der Mitarbeiter. Um die Mitarbeiter - die entscheidende Ressource des Ideenmanagements - nicht zu verlieren, k{\"o}nnen Evaluationen hilfreich sein. Sie erm{\"o}glichen eine Analyse der vielschichtigen Bewertungsebenen der Mitarbeiter und ihrer tats{\"a}chlichen Haltung zum Ideenmanagement. Dies erm{\"o}glicht ein wirksames Controlling des Ideenmanagements und der Innovation im Unternehmen. Die Nutzung des Instrumentes Evaluation f{\"u}r das Ideenmanagement anzuregen, ist Ziel dieses Aufsatzes.}, subject = {Vorschlagswesen}, language = {de} } @article{Roetzel2009, author = {R{\"o}tzel, Peter}, title = {Mitarbeiterbefragungen als Instrument des Controlling?!}, series = {Controller Magazin}, volume = {2009}, journal = {Controller Magazin}, number = {6}, pages = {71 -- 78}, year = {2009}, subject = {Mitarbeiter}, language = {de} } @article{LohmannRoetzel2013, author = {Lohmann, Christian and R{\"o}tzel, Peter}, title = {Einfluss des {\"o}ffentlichen Anteilseigners auf Public Private Partnerships: Eine empirische Untersuchung am Beispiel der Public Private Partnerships der Bundeswehr}, series = {Journal of Business Economics}, volume = {2013}, journal = {Journal of Business Economics}, number = {2}, doi = {10.1007/978-3-658-02429-1_4}, pages = {71 -- 88}, year = {2013}, abstract = {The present article analyzes the influence of the public shareholder on public-private partnerships (PPPs) that support public projects by supplying essential goods and services. The empirical analysis examines public-private partnerships involving the German Federal Ministry of Defense. The main characteristic of these PPPs is the dual role of the German Federal Ministry of Defense, which appears simultaneously as public shareholder and public purchaser. The paper shows that the government institution decisively determines monetary objectives and consequently the entire system of objectives. The most important monetary objective of PPPs is cost minimization, in contrast to profit maximization, which is commonly the objective of private shareholders. By determining the monetary objectives of such partnerships, the government institution prevents the opportunistic behavior of PPPs with regard to the level of charges for goods and services, which is commonly part of renegotiations if the government institution changes the demand for goods and services. Compared to wholly government-funded public projects, PPPs offer an opportunity to use the capital, competence and economic efficiency of private economic subjects without increasing the transaction costs commonly associated with the opportunistic behavior exhibited by PPPs with regard to the level of charges.}, subject = {Public Private Partnership}, language = {de} } @article{RoetzelSchnell2013, author = {R{\"o}tzel, Peter and Schnell, Tomas}, title = {Kennzahlenbasierte Steuerung des Ideenmanagements in deutschen Unternehmen: Einfluss auf die Leistungsf{\"a}higkeit von Zielvereinbarungen}, series = {Controlling}, volume = {25}, journal = {Controlling}, number = {3}, doi = {https://doi.org/10.15358/0935-0381_2013_3_138}, pages = {138 -- 143}, year = {2013}, abstract = {Der vorliegende Beitrag untersucht empirisch den Einfluss von Zielvereinbarungen auf die Leistungsf{\"a}higkeit des Ideenmanagements in deutschen Unternehmen mittels Korrelations-analyse und Kleinst-Quadrate-Regression. Es zeigt sich, dass auf die Bed{\"u}rfnisse des Ideen-managements abgestimmte Zielvereinbarungen auf der mittleren Managementebene einen deutlich st{\"a}rkeren positiven Einfluss auf die Performance des Ideenmanagements haben als die H{\"o}he des Pr{\"a}miensatzes.}, subject = {Management by Objectives}, language = {de} } @article{HaupenthalPedellRoetzel2013, author = {Haupenthal, Markus and Pedell, Burkhard and R{\"o}tzel, Peter}, title = {Verkn{\"u}pfung von Ideen- und Innovationsmanagement: Empirische Untersuchung der Performance-Wirkung und Ableitung von Gestaltungsans{\"a}tzen}, series = {Controlling}, volume = {25}, journal = {Controlling}, number = {3}, doi = {https://doi.org/10.15358/0935-0381_2013_3_150}, pages = {150 -- 157}, year = {2013}, abstract = {Der Beitrag stellt m{\"o}gliche Vor- und Nachteile einer Verkn{\"u}pfung von Ideen- und Innovationsmanagement gegen{\"u}ber und zeigt anhand einer empirischen Analyse die Auswirkungen dieser Verkn{\"u}pfung auf zentrale Performance-Maße des Ideenmanagements. Des Weiteren wird eine m{\"o}gliche Ausgestaltung der Schnittstelle zwischen Ideen- und Innovationsmanagement entwickelt und diskutiert.}, subject = {Innovationsmanagement}, language = {de} } @article{Roetzel2012, author = {R{\"o}tzel, Peter}, title = {Einfluss von Vorgesetzten, T{\"a}tigkeit, Arbeitsbedingungen und variabler Besoldung auf die Motivation von Mitarbeitern im {\"o}ffentlichen Dienst}, series = {Journal of Business Economics}, volume = {82}, journal = {Journal of Business Economics}, number = {7/8}, doi = {10.1007/s11573-012-0592-x}, pages = {807 -- 838}, year = {2012}, abstract = {This paper analyses the effects of four main influence factors on motivation of public personnel. These influence factors are "superior", "job satisfaction", "work environment", and "variable wages". I analyse the four factors by using a structural equation model with empirical data. My focus lies on the complex interdependencies of influence factors among each other. There is empirical evidence that the influence factor "job satisfaction" plays a decisive role in public service motivation. Moreover, the influence factors "work environment" and "variable wage" have a quite low direct effect on motivation. Surprisingly, the influence factor "superior" has an strong effect on "job satisfaction" and on "variable wages".}, subject = {Arbeitsmotivation}, language = {de} } @article{Roetzel2012, author = {R{\"o}tzel, Peter}, title = {Wertorientiertes Beteiligungscontrolling}, series = {Controlling}, volume = {24}, journal = {Controlling}, number = {4/5}, doi = {https://doi.org/10.15358/0935-0381-2012-4-5-272}, pages = {272 -- 274}, year = {2012}, abstract = {Die Unternehmenslandschaft ist in zunehmenden Maße von Dezentralisierung, Outsourcing und Vernetzung gekennzeichnet. Dies wird vor allem im Trend hin zu st{\"a}rkeren Beteiligungen in entscheidenden Bereichen der Wertsch{\"o}pfungskette deutlich, wie beispielsweise im Rahmen von Beteiligungen an Zulieferunternehmen. Diese Entwicklung auf Unternehmensebene wird begleitet von einer starken Fokussierung der Controlling-Elemente in den Unternehmen auf Fragestellungen der Steuerung von Beteiligungen. Hier spielen vornehmlich die Zusammenarbeit von Zentralcontrolling und dem Controlling in einzelnen Bereichen und Beteiligungen sowie die Einbindung in die Konzernstrategie eine Rolle (vgl. Sieber et al., 2009; Littkemann, 2009). Der Vorteil von Beteiligungen gegen{\"u}ber Fusionen liegt vornehmlich in dem geringen Kapitalbedarf, da bei Beteiligungen ein einfacher Mehrheitsanteil gen{\"u}gt und das Zielunternehmen nicht vollst{\"a}ndig gekauft werden muss. Weitere Anwendungsf{\"a}lle sind Joint Ventures, also die Gr{\"u}ndung einer Tochtergesellschaft durch mindestens zwei rechtlich und wirtschaftlich getrennte Unternehmensm{\"u}tter, sowie Public Private Partnerships.}, subject = {Unternehmensbeteiligung}, language = {de} } @article{RoetzelStehlePedelletal.2019, author = {R{\"o}tzel, Peter and Stehle, Alexander and Pedell, Burkhard and Hummel, Katrin}, title = {Integrating environmental management control systems to translate environmental strategy into managerial performance}, series = {Journal of Accounting \& Organizational Change}, volume = {2015}, journal = {Journal of Accounting \& Organizational Change}, number = {4}, doi = {https://doi.org/10.1108/JAOC-08-2018-0082}, pages = {626 -- 653}, year = {2019}, abstract = {Abstract Purpose This study aims to investigate the role of environmental management control systems as mechanisms to translate environmental strategy into environmental managerial performance. Design/methodology/approach Based on survey data from 218 firms, the authors test a structural equation model. Findings The results show that environmental management control systems mediate the relationship between environmental strategy and environmental managerial performance. Moreover, the level of integration between regular and environmental management control systems significantly impacts the relationship between environmental management control systems and environmental managerial performance. Therefore, environmental management control systems are important mechanisms to translate environmental strategy into managerial performance, and a high level of integration can reinforce this role. Research limitations/implications The typical shortcomings of survey-based research apply to this study. Originality/value While previous research focuses primarily on environmental performance at the organizational level, this study addresses individual managerial performance with regard to environmental outcomes. In addition, the authors investigate how the level of integration between regular and environmental management control systems influences the relationship between environmental strategy and environmental managerial performance as well as the mediating role of environmental management control systems.}, subject = {Umweltbezogenes Management}, language = {en} } @article{HummelRoetzel2019, author = {Hummel, Katrin and R{\"o}tzel, Peter}, title = {Mandating the Sustainability Disclosure in Annual Reports - Evidence from the United Kingdom}, series = {Schmalenbach Business Review May 2019}, volume = {71}, journal = {Schmalenbach Business Review May 2019}, number = {2}, doi = {10.1007/s41464-019-00069-8}, pages = {205 -- 247}, year = {2019}, abstract = {This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two research questions: first, whether firms increased disclosure on the mandated topics after the regulation became effective relative to a control group, and second, whether a potential increase in disclosure is moderated by firms' reporting incentives, namely, firms' capital market visibility, growth orientation, governance structure, prior voluntary sustainability disclosure levels and critical media coverage. Our sample consists of the FTSE-350 firms and a matched control group of US firms. We use textual analysis to assess the disclosure of the mandated sustainability topics in firms' annual reports. Specifically, we examine two types of disclosure, namely, the disclosure of the mandated key performance indicators and the narrative disclosure. Our results reveal a significant increase for both types of disclosure relative to the control group. Overall, this treatment effect tends to be smaller for firms with higher reporting incentives, i. e., reporting incentives mitigate the regulatory effect. Taken together, our results suggest that both standards and reporting incentives shape firms' sustainability disclosure level.}, subject = {Nachhaltigkeit}, language = {en} } @inproceedings{RoetzelFehrenbacher2019, author = {R{\"o}tzel, Peter and Fehrenbacher, Dennis}, title = {On the Role of Information Overload in Information Systems (IS) Success: Empirical Evidence from Decision Support Systems}, series = {International Conference on Information Systems (ICIS), Proceedings}, booktitle = {International Conference on Information Systems (ICIS), Proceedings}, number = {21}, year = {2019}, abstract = {It has been suggested that information overload decreases decision-making performance. This study empirically examines the mediating role of information (over-)load on the relationships between two system features (deep structure usage and system quality) and managerial performance using a mixed-method-approach (survey and interviews). It analyzes the relationships with respect to a state-of-the-art decision support system (DSS). Our results indicate that information overload adversely affects managerial performance and mediates the influence of system quality and deep structure usage on managerial performance. We find that system quality is positively related to information overload. Drawing on cognitive load theory, we hypothesize and confirm that deep structure usage reduces perceived information overload. Additional evidence from interviews further illustrate these results and show that information overload can be influenced in counter-intuitive ways by system aspects. Our results have important implications for the design of modern information system (IS) landscapes to support managerial performance. They draw attention to the importance of information overload as a mediating factor in the interrelationship among deep structure usage, system quality and managerial performance.}, subject = {Informations{\"u}berlastung}, language = {en} } @article{FehrenbacherRoetzelPedell2018, author = {Fehrenbacher, Dennis and R{\"o}tzel, Peter and Pedell, Burkhard}, title = {The Influence of Culture and Framing on Investment Decision-Making: The Case of Vietnam and Germany}, series = {Cross Cultural \& Strategic Management}, volume = {25}, journal = {Cross Cultural \& Strategic Management}, number = {4}, doi = {10.1108/CCSM-10-2017-0139}, pages = {763 -- 780}, year = {2018}, abstract = {Abstract Purpose Cultural studies in business and economics research are still limited to particular cultures. Knowledge on cultural differences may help international corporations to adapt management practices according to the markets they are operating in. The purpose of this paper is to study the issue of escalation of commitment and framing in a new cultural setting involving Germany and Vietnam. This setting is unique and particularly interesting, for Germany being the biggest European market and Vietnam being one of the fastest growing emerging markets in Asia. Design/methodology/approach The authors use a lab experiment with student participants from Germany and Vietnam. Findings In a 2×2 in between-experiment, the authors find strong support that Vietnamese participants have a stronger tendency to invest additional resources and evidence that negatively framed information leads to the higher escalation of commitment. Implications are discussed. Originality/value The unique empirical comparison is important because differences between other western and eastern countries do not necessarily generalize to the setting.}, subject = {Investitionsentscheidung}, language = {en} } @article{AbelRoetzel2011, author = {Abel, Stephan and R{\"o}tzel, Peter}, title = {Organisationsentwicklung und Restrukturierung des Controllings in der Luftwaffe}, series = {Controller Magazin}, volume = {2011}, journal = {Controller Magazin}, number = {4}, pages = {83 -- 89}, year = {2011}, subject = {Deutschland, Luftwaffe}, language = {de} } @article{ChristianRoetzel2011, author = {Christian, Lohmann and R{\"o}tzel, Peter}, title = {Welchen Einfluss nehmen {\"o}ffentliche Anteilseigner auf Public Private Partnerships? Eine empirische Untersuchung von PPP in der Bundeswehr}, series = {Tagungsband zum Dortmunder Forum Technisches Management}, volume = {2011}, journal = {Tagungsband zum Dortmunder Forum Technisches Management}, number = {2}, doi = {https://doi.org/10.1007/978-3-658-02429-1_4}, pages = {293 -- 303}, year = {2011}, abstract = {Der vorliegende Beitrag untersucht den Einfluss des {\"o}ffentlichen Anteilseigners auf gemischtwirtschaftliche Public Private Partnerships, welche die staatliche Durchf{\"u}hrung von {\"o}ffentlichen Aufgaben durch die Bereitstellung von notwendigen G{\"u}tern und Dienstleistungen unterst{\"u}tzen. Die empirische Analyse bezieht sich auf Public Private Partnerships des Bundesministeriums der Verteidigung. Diese Public Private Partnerships sind dadurch gekennzeichnet, dass der {\"o}ffentliche Anteilseigner gleichzeitig als {\"o}ffentlicher Auftraggeber auftritt. Zun{\"a}chst wird gezeigt, dass die staatliche Institution als {\"o}ffentlicher Anteilseigner das Zielsystem in Bezug auf die monet{\"a}ren Ziele maßgeblich bestimmt. F{\"u}r die Public Private Partnerships ist demnach die Kostenminimierung und nicht die von den privaten Anteilseignern eingeforderte Gewinnmaximierung das wichtigste monet{\"a}re Ziel. Die staatliche Institution unterbindet durch die Beeinflussung der monet{\"a}ren Ziele einer Public Private Partnerhip das opportunistische Verhalten in Bezug auf das Entgelt f{\"u}r die zu erbringende Leistung. Im Vergleich zu einer rein privatwirtschaftlichen Erf{\"u}llung von {\"o}ffentlichen Auftr{\"a}gen ist die Etablierung von Public Private Partnerships eine M{\"o}glichkeit, das Kapital, die Kompetenz sowie die wirtschaftliche Effizienz von privaten Wirtschaftssubjekten zu nutzen, ohne die Transaktionskosten durch eine opportunistische Entgeltgestaltung maßgeblich zu erh{\"o}hen.}, subject = {Public Private Partnership}, language = {de} } @article{PedellRoetzel2010, author = {Pedell, Burkhard and R{\"o}tzel, Peter}, title = {Studie "Auswirkungen der Anreizregulierung auf die deutsche Elektrizit{\"a}tswirtschaft", Energiewirtschaftliche Tagesfragen}, series = {Controlling}, volume = {60}, journal = {Controlling}, number = {1}, pages = {38 -- 41}, year = {2010}, subject = {Elektrizit{\"a}tswirtschaft}, language = {de} } @article{KellerPedellRoetzeletal.2013, author = {Keller, Oxana and Pedell, Burkhard and R{\"o}tzel, Peter and Tondock, Roy}, title = {Risikoorientiertes Regulierungscontrolling bei Stromnetzbetreibern im Kontext der Anreizregulierung}, series = {Betriebswirtschaftliche Forschung und Praxis}, volume = {65}, journal = {Betriebswirtschaftliche Forschung und Praxis}, number = {4}, pages = {339 -- 356}, year = {2013}, abstract = {Die Ausgestaltung des Regulierungssystems hat einen wesentlichen Einfluss auf die Gesch{\"a}ftsstrategie und die Funktionsbereiche von regulierten Unternehmen. Besonders deutlich zeigt sich dies bei einem vollst{\"a}ndigen Systemwechsel, wie er k{\"u}rzlich mit der Einf{\"u}hrung der Anreizregulierung in der deutschen Stromwirtschaft vollzogen wurde. Der vorliegende Beitrag untersucht die Auswirkungen auf die regulierten Unternehmen auf Basis einer Befragung und zeigt auf, dass der Wechsel des Regulierungssystems zu deutlichen Reaktionen hinsichtlich Risikoeinsch{\"a}tzung, Gesch{\"a}ftsstrategie und Investitionsverhalten gef{\"u}hrt hat. Besonders starken Ver{\"a}nderungen sind die Funktionsbereiche Regulierungsmanagement und Controlling unterworfen. Aufbauend auf diesen empirischen Ergebnissen entwickelt der Beitrag Ans{\"a}tze f{\"u}r ein risikoorientiertes Regulierungscontrolling.}, subject = {Elektrizit{\"a}tswirtschaft}, language = {de} } @inproceedings{RoetzelWeber2021, author = {R{\"o}tzel, Peter and Weber, Maximilian}, title = {Bridging organizational resilience and management control systems - a systematic review}, series = {Annual Conference of the European Accounting Association}, booktitle = {Annual Conference of the European Accounting Association}, year = {2021}, abstract = {Organizations have repeatedly faced challenges due to (natural) disasters such as pandemics, economic or financial crises, and unexpected events. One reason why some firms cope more efficiently with such unexpected events than others has long been the subject of research, might be found in their resilience design. However, there is still no consensus in the literature and there is no common understanding of the definitions, the conceptualizations of resilience at the organizational level, and the interaction with management control systems (MCS). This study bridges MCS and resilience literature and provides a broader understanding of the relationship between the organization and adversity. Due to its ability to successfully control an organization and provide an effective control environment, we use Simons' levers of control framework (LOC) as framework for integrating organizational resilience into MCS. We perform a systematic reviewing of analytical conceptualizations and definitions of management control systems (levers of control) and organizational resilience, supplemented by current empirical findings. Based on literature, we provide a framework which integrates organizational resilience into management control systems. Our findings show that the integration of resilience aspects into MCS enables firms to manage resilience at the organizational level.}, subject = {Management}, language = {en} } @incollection{RoetzelSmeetsOsterndorf2021, author = {R{\"o}tzel, Peter and Smeets, Mario and Osterndorf, Ralf}, title = {RPA for the Financial Industry Particular challenges and outstanding suitability combined}, series = {Robotic Process Automation}, booktitle = {Robotic Process Automation}, publisher = {De Gruyter}, address = {Amsterdam}, year = {2021}, abstract = {Like many service industries, the financial industry is largely characterized by administrative and back-office processes and distinguished by a broad systems landscape with a high proportion of legacy systems. Missing interfaces between Information Systems, User Interfaces or Web Applica-tions often require many manual activities. As banks are often functionally organized into traditional departments, a process-oriented organizational structure is rarely in place. The financial industry therefore offers enormous potential for the use of Robotic Process Automation (RPA) and the rais-ing of potential benefits such as process-related cost savings, time reductions and quality im-provements. The aim of this chapter is to describe the tremendous opportunities that the use of RPA technology offers to the financial industry and to explain how these opportunities can be realized. Therefore, we start by explaining the challenges that progressive digitalization poses to the industry and how RPA, but also more advanced technologies (that work not only rule-based but also define own rules), such as Artificial Intelligence (AI), can help to overcome them. As well as providing an over-view of the various applications of RPA in the financial industry, we also provide a comprehensive case study of a relevant practical application.}, subject = {Finanzdienstleistungsinstitut}, language = {en} } @inproceedings{FehrenbacherRoetzel2017, author = {Fehrenbacher, Dennis and R{\"o}tzel, Peter}, title = {Enterprise Social Media and Control System Design}, series = {2017 AFAANZ Conference, Melbourne}, booktitle = {2017 AFAANZ Conference, Melbourne}, year = {2017}, subject = {Social Media}, language = {de} } @book{Roetzel2008, author = {R{\"o}tzel, Peter}, title = {Die Regulierung der Qualit{\"a}t im deutschen Stromnetz unter Ber{\"u}cksichtigung von Investitionsanreizen und Transaktionskosten : eine alternative Regulierung durch Zertifikate}, publisher = {Nomos}, address = {Baden-Baden}, year = {2008}, subject = {Elektrizit{\"a}tsmarkt}, language = {de} } @inproceedings{Roetzel2013, author = {R{\"o}tzel, Peter}, title = {Too Much Truth - The Impact of Strategic Information Load}, series = {Annual Conference of the International Association for Accouting Education and Research and the Accounting Section of the German Academic Association for Business Research, Frankfurt}, booktitle = {Annual Conference of the International Association for Accouting Education and Research and the Accounting Section of the German Academic Association for Business Research, Frankfurt}, year = {2013}, subject = {Rechnungslegung}, language = {de} } @inproceedings{RoetzelPedell2011, author = {R{\"o}tzel, Peter and Pedell, Burkhard}, title = {The Benefit of Management Accounting in Idea Management Systems: Evidence from German Industries}, series = {34 th Annual Congress of the European Accounting Association, Rome-Siena, 20-22 April 2011}, booktitle = {34 th Annual Congress of the European Accounting Association, Rome-Siena, 20-22 April 2011}, year = {2011}, subject = {Management Accounting}, language = {de} } @inproceedings{PedellRoetzel2010, author = {Pedell, Burkhard and R{\"o}tzel, Peter}, title = {Management Accounting Education in the Public Sector: An Empirical Investigation of Competence Profiles, Assessment of Accounting Tools and Demand for Management Accounting Support}, series = {33rd Annual Congress of the European Accounting Association, Istanbul, 19-21 May 2010}, booktitle = {33rd Annual Congress of the European Accounting Association, Istanbul, 19-21 May 2010}, year = {2010}, subject = {Management Accounting}, language = {de} } @inproceedings{RoetzelPedell2010, author = {R{\"o}tzel, Peter and Pedell, Burkhard}, title = {Incentive Regulation's Effects on Electricity Companies' Management, Processes, and Organisation: Evidence from the German Electricity Sector}, series = {9th Conference on Applied Infrastructure Research, Berlin, 8-9 October, 2010}, booktitle = {9th Conference on Applied Infrastructure Research, Berlin, 8-9 October, 2010}, year = {2010}, subject = {Elektrizit{\"a}tswirtschaft}, language = {de} } @inproceedings{Roetzel2004, author = {R{\"o}tzel, Peter}, title = {Hedonic Prices in the German Market for Mobile Phones}, series = {International Telecommunications Conference in association with the 31st EARIE Annual Conference, Berlin, 2-5 September 2004}, volume = {15}, booktitle = {International Telecommunications Conference in association with the 31st EARIE Annual Conference, Berlin, 2-5 September 2004}, year = {2004}, subject = {Mobilfunkmarkt}, language = {de} } @incollection{PedellRoetzel2018, author = {Pedell, Burkhard and R{\"o}tzel, Peter}, title = {\S 7 Strukturelle Separierung}, series = {Telekommunikationsgesetz}, booktitle = {Telekommunikationsgesetz}, isbn = {978-3-406-62086-7}, year = {2018}, subject = {Deutschland Telekommunikationsgesetz 2004}, language = {de} } @misc{PasckertRoetzel2018, author = {Pasckert, Andreas and R{\"o}tzel, Peter}, title = {"Structure Follows Strategy" - Implikationen und Chancen der SAP S/4HANA-Einf{\"u}hrung f{\"u}r die Unternehmensstrategie}, series = {ROI Manager}, journal = {ROI Manager}, pages = {8-11}, year = {2018}, subject = {SAP S/4HANA}, language = {de} } @inproceedings{HummelRoetzel2018, author = {Hummel, Katrin and R{\"o}tzel, Peter}, title = {Mandating the Disclosure of Substainability Information in Annual Reports - Evidence from the Companies Act 2006 Regulations 2013}, series = {Annual Congress of the European Accounting Association}, booktitle = {Annual Congress of the European Accounting Association}, number = {41}, doi = {10.2139/ssrn.3277478}, year = {2018}, abstract = {This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two research questions: first, whether firms increased disclosure on the mandated topics after the regulation became effective relative to a control group, and second, whether a potential increase in disclosure is moderated by firms' reporting incentives, namely, firms' capital market visibility, growth orientation, governance structure, prior voluntary sustainability disclosure levels and critical media coverage. Our sample consists of the FTSE-350 firms and a matched control group of US firms. We use textual analysis to assess the disclosure of the mandated sustainability topics in firms' annual reports. Specifically, we examine two types of disclosure, namely, the disclosure of the mandated key performance indicators and the narrative disclosure. Our results reveal a significant increase for both types of disclosure relative to the control group. Overall, this treatment effect tends to be smaller for firms with higher reporting incentives, i.e., reporting incentives mitigate the regulatory effect. Taken together, our results suggest that both standards and reporting incentives shape firms' sustainability disclosure level.}, subject = {Großbritannien, Companies Act 2006}, language = {de} } @inproceedings{RoetzelPedell2019, author = {R{\"o}tzel, Peter and Pedell, Burkhard}, title = {The Effect of Relative Performance Information on Creative Performance and Effort Allocation in a Multi-Task-Enviroment: Evidence from Experimental Research with Creativity-Based Pay and Real-Time Feedback}, series = {ENEAR Conference}, booktitle = {ENEAR Conference}, year = {2019}, subject = {Leistungslohn}, language = {de} } @inproceedings{RoetzelPedell2013, author = {R{\"o}tzel, Peter and Pedell, Burkhard}, title = {Incentive Regulation, Perceived Uncertainty, Investment Behavior, and Coporate Management: Evidence from the German Electricity Sector}, series = {40th EARIE Annual Conference - {\´E}vora, Portugal | 30 August - 1 September 2013}, booktitle = {40th EARIE Annual Conference - {\´E}vora, Portugal | 30 August - 1 September 2013}, year = {2013}, subject = {Elektrizit{\"a}tswirtschaft}, language = {de} } @inproceedings{HummelRoetzel2013, author = {Hummel, Katrin and R{\"o}tzel, Peter}, title = {Why the Boss Matters: On the Superior's Influence on Intrinsic and Extrinsic Motivation in Public Service}, series = {36th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013}, booktitle = {36th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013}, year = {2013}, subject = {{\"O}ffentlicher Dienst}, language = {de} } @inproceedings{Roetzel2013, author = {R{\"o}tzel, Peter}, title = {Too Much Truth - The Impact of Strategic Information Load}, series = {36 th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013}, booktitle = {36 th Annual Congress of the European Accounting Association, Paris, 6-8 May 2013}, year = {2013}, subject = {Rechnungslegung}, language = {de} } @inproceedings{RoetzelFehrenbacher2018, author = {R{\"o}tzel, Peter and Fehrenbacher, Dennis}, title = {Enterprise Social Media and Control System Design}, series = {41st Annual Congress of the European Accounting Association, Milan, 30 May - 1 June 2018}, booktitle = {41st Annual Congress of the European Accounting Association, Milan, 30 May - 1 June 2018}, year = {2018}, subject = {Rechnungslegung}, language = {de} } @inproceedings{RoetzelFehrenbacher2018, author = {R{\"o}tzel, Peter and Fehrenbacher, Dennis}, title = {Enterprise Social Media and Control System Design}, series = {Proceedings of AAA 2018 Management Accounting Section Midyear Meeting}, booktitle = {Proceedings of AAA 2018 Management Accounting Section Midyear Meeting}, year = {2018}, subject = {Social Media}, language = {de} } @incollection{PedellRoetzel2018, author = {Pedell, Burkhard and R{\"o}tzel, Peter}, title = {\S 24 Getrennte Rechnungsf{\"u}hrung}, series = {Telekommunikationsgesetz}, booktitle = {Telekommunikationsgesetz}, isbn = {978-3-406-62086-7}, year = {2018}, subject = {Deutschland Telekommunikationsgesetz 2004}, language = {de} } @techreport{VoglRoetzel2021, type = {Working Paper}, author = {Vogl, Markus and R{\"o}tzel, Peter}, title = {Chaoticity Versus Stochasticity in Financial Markets: Are Daily S\&P 500 Return Dynamics Chaotic?}, year = {2021}, abstract = {In this study, we present a combinatory chaos analysis of daily wavelet-filtered (denoised) S\&P 500 returns (2000-2020) compared with respective surrogate datasets, Brownian motion returns and a Lorenz system realisation. We show that the dynamics of the S\&P 500 return series consist of an almost equally divided combination of stochastic and deterministic chaos. The strange attractor of the S\&P 500 return system is graphically displayed via Takens' embedding and by spectral embedding in combination with Laplacian Eigenmaps. For the field of nonlinear and financial chaos research, we present a bibliometric analysis paired with citation network analysis. We critically discuss implications and future prospects.}, subject = {Kreditmarkt}, language = {en} } @inproceedings{FehrenbacherRoetzelChoo2021, author = {Fehrenbacher, Dennis and R{\"o}tzel, Peter and Choo, Kim-Kwang Raymond}, title = {Sentiment Analysis of Cyber-Attack Incident Reports}, series = {ICIS 2021}, volume = {2021}, booktitle = {ICIS 2021}, year = {2021}, abstract = {This article examines sentiment of 12,821 reports on cyber-attacks on firms around the world from 2011 to mid-year 2019. With theworld wide web (www) and associated technologies connecting opinions worldwide, sentiment in the world wide web is an importantperspective to understanding developments in cyber-attacks and the public opinion thereof, because much of the public debate isshared online. Such sentiment can potentially explain developments in regulation and may be indirectly associated with the buildingof defense mechanisms of cyber-victims. Results show that the quantity of reports on cyber-attacks on firms has been increasing,but the sentiment of reports on cyber-attacks has been decreasing. Both trends reflect the increasing severity of the issue and arelikely contributing to regulatory responses. Results also show that the sentiment is conditional to the source that reports the cyber-attack.}, subject = {Cyberattacke}, language = {en} } @techreport{VoglRoetzel2021, type = {Working Paper}, author = {Vogl, Markus and R{\"o}tzel, Peter}, title = {Insights, Trends and Frontiers: A Literature Review on Financial and Risk Modelling in the Information Age (2008-2019)}, year = {2021}, abstract = {This study provides an overview of the model evolution and research trends in the field of financial and risk modelling by applying a bibliometric approach from 2008-2019 and an overall citation network analysis. We present a content analysis of contributing authors, countries, journals, main topics, agreements, disagreements and frontiers within the research community and highlight quantitative features such as implemented models, aggregated model-family combinations and algorithms. Moreover, we describe the data sets employed by researchers. Finally, we discuss insights, such as the main statement, namely the non-existence of a "single-best"-approach as well as the future prospects of our findings.}, subject = {Risikomanagment}, language = {en} } @inproceedings{LaunHummelRoetzel2021, author = {Laun, Ute and Hummel, Katrin and R{\"o}tzel, Peter}, title = {The interdisciplinary nature of sustainability accounting - a systematic literature review and a network citation study}, series = {Virtual Annual Congress of the European Accounting Association}, volume = {2020}, booktitle = {Virtual Annual Congress of the European Accounting Association}, year = {2021}, abstract = {Sustainability accounting as a distinct discipline has evolved over the last decades and is still expanding. As a multidimensional concept, sustainability accounting, however, relates to various other disciplines and thus provides a suitable setting to examine the extent of interdisciplinarity in accounting research. This paper investigates sustainability accounting in in twofold way. First, it provides a comprehensive and systematic review of academic literature addressing sustainability accounting topics. Based on a systematic search strategy capturing articles in the fields of finance and accounting, management, economics, organization and behavioral research, and international business, we determine a sample of 5,245 articles. Descriptive findings show that equally large proportions of the sample articles are published in accounting, management, and organization journals. Using citation network analysis, we identify existing research clusters within this sample and analyse them with respect to their delineations and interactions. Our results reveal that cluster formation relates to specific subject areas with some clusters showing limited interactions to other subject areas, while other clusters are more "interdisciplinary". Interviews with influential researchers from the most prominent clusters in the network complement the network analysis results, providing insights into the establishment of paradigms and patterns in academic research that lead to the failure of knowledge integration and impede the transfer of research insights into business and politics.}, subject = {Rechnungswesen}, language = {en} } @article{SmeetsOstendorfRoetzel2021, author = {Smeets, Mario and Ostendorf, Ralf and R{\"o}tzel, Peter}, title = {AI and its Opportunities for Decision Making in an Organizational Context: A Systematic Review of the Influencing Factors on the Intention to use AI}, series = {Die Unternehmung - Swiss Journal of Business Research and Practice}, volume = {2021}, journal = {Die Unternehmung - Swiss Journal of Business Research and Practice}, number = {OnlineFirst}, pages = {1 -- 28}, year = {2021}, abstract = {One domain of application of artificial intelligence (AI) is decision support, particularly in management. Although there are already research streams examining the interaction of AI and humans (e.g. the stream on "hybrid intelligence"), there are still numerous open research gaps - for example, a comprehensive overview of which factors favor the intention to use AI is missing. By conducting a systematic literature review, we identify the factors that potentially positively influence AI usage intentions for decision-making processes in organizations. From this, we create a framework that both provides practical implications for the successful use of AI in organizational decision-making processes and delivers further research approaches, for example, on the validity/ usability of proven IS adoption models in the present context.}, subject = {K{\"u}nstliche Intelligenz}, language = {en} } @article{RoetzelRoetzel2023, author = {R{\"o}tzel, Peter and Roetzel, Lina}, title = {Tis Early Practice only Makes the Master": Nature and Nurture in Economic Thinking During School Time - A Research Note on Economics Education}, series = {Open Education Studies}, volume = {6}, journal = {Open Education Studies}, number = {1}, doi = {10.1515/edu-2022-0188}, pages = {1 -- 14}, year = {2023}, abstract = {In this article, we contribute to the longstanding debate among economists regarding the question of "nature or nurture" with respect to economics students' attitudes toward various allocation mechanisms for a scarce resource. While previous research starts the debate by beginning with first-year economics students, we aim to evaluate pre-firstyear individuals, i.e., school pupils. Drawing on the seminal works of Haucap, J., \& Just, T. (2010). Not guilty? Another look at the nature and nurture of economics students. European Journal of Law and Economics, 29(2), 239-254 and Frey, B. S., Pommerehne,W.W., \& Gygi, B. (1993). Economics indoctrination or selection? Some empirical results. The Journal of Economic Education, 24(3), 271-281, we investigate a sample of pupils ranging from the 5th to the 13th grades to determine whether pupils are "born economists" (nature), develop economic thinking (nurture), or both. We find that young individuals start to think differently in early grades and that their thinking and attitudes are shaped differently throughout their school careers, thereby providing support for the effects of both nature and nurture. Our findings show that school time impacts fairness judgments, particularly regarding price mechanisms. Regarding learning or indoctrination, we find that economics-inclined pupils are positively affected by lessons in economics in school, while pupils who are economics-averse draw completely diametric conclusions from economics lessons, thereby exhibiting increased disapproval of price allocation over the course of these classes and increased approval of the first come, first served and governmental action mechanisms.Moreover, we find strong effects of gender and migration background in this context. This study is the first to elucidate the development of economic thinking in 5th-13th grade pupils. Our results are important for economists, educators, and researchers because they can serve as a starting point for subsequent investigations in this under-researched field.}, subject = {Wirtschaftliches Verhalten}, language = {en} } @inproceedings{WeberPedellRoetzel2023, author = {Weber, Maximilian and Pedell, Burkhard and R{\"o}tzel, Peter}, title = {Resilience-Oriented Management Control Systems as a Translation Mechanism of Resilience Strategy into Managerial Action—A Systematic Review}, series = {45th Annual Congress of the European Accounting Association}, volume = {2023}, booktitle = {45th Annual Congress of the European Accounting Association}, number = {45}, pages = {1 -- 43}, year = {2023}, subject = {Management}, language = {en} } @inproceedings{Roetzel2023, author = {R{\"o}tzel, Peter}, title = {How Information Overload in Project Management Reporting Drives Escalation of Commitment - A Lab Experiment}, series = {45th Annual Congress of the European Accounting Association}, volume = {2023}, booktitle = {45th Annual Congress of the European Accounting Association}, number = {45}, year = {2023}, subject = {Informations{\"u}berlastung}, language = {en} } @inproceedings{RoetzelSchulze2023, author = {R{\"o}tzel, Peter and Schulze, Mike}, title = {Results from the Green Controlling-Study 2022}, series = {IGC-General Assembly}, volume = {2023}, booktitle = {IGC-General Assembly}, editor = {Gleich, Ronald}, organization = {International Group of Controlling}, year = {2023}, subject = {Nachhaltigkeit}, language = {en} } @incollection{Roetzel2023, author = {R{\"o}tzel, Peter}, title = {Nachhaltige Unternehmenssteuerung}, series = {Nachhaltigkeitsmanagement kompakt}, booktitle = {Nachhaltigkeitsmanagement kompakt}, publisher = {Vahlen}, address = {M{\"u}nchen}, pages = {59 -- 76}, year = {2023}, abstract = {Erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements im Unternehmen Dieser kompakte Band geht auf zentrale Prinzipien und Konzepte ein, die Unternehmen helfen, ein Nachhaltigkeitsmanagement aufzubauen und weiterzuentwickeln. Dar{\"u}ber hinaus bietet er einen {\"U}berblick {\"u}ber die verschiedenen Ans{\"a}tze und Instrumente des Nachhaltigkeitsmanagements, damit Unternehmen ihre Aktivit{\"a}ten analysieren, bewerten und verbessern k{\"o}nnen, um {\"o}kologische und soziale Auswirkungen zu reduzieren und langfristige Wertsch{\"o}pfung zu erm{\"o}glichen. Diese grundlegende Einf{\"u}hrung richtet sich an die F{\"u}hrungskr{\"a}fte in den Unternehmen, die sich mit Fragen des Umwelt- und Nachhaltigkeitsmanagements besch{\"a}ftigen. Zun{\"a}chst werden die relevanten normativen und regulativen Anforderungen an das unternehmerische Nachhaltigkeitsmanagement vorgestellt, bevor konkret erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements entwickelt werden. Die beiden letzten Kapitel stellen ein geeignetes Steuerungssystem sowie die Grundlagen der Nachhaltigkeitskommunikation eines Unternehmens vor.}, subject = {Unternehmensplanung}, language = {de} } @article{RoetzelJoeris2023, author = {R{\"o}tzel, Peter and J{\"o}ris, Sabine}, title = {Trends im Nachhaltigkeitscontrolling - Empirische Ergebnisse aus der Green Controlling Studie 2022 des ICV}, series = {Controlling}, volume = {35}, journal = {Controlling}, number = {6}, pages = {44 -- 51}, year = {2023}, abstract = {Die vorliegende Studie untersucht Entwicklungen und Trends im Nachhaltigkeitscontrolling, insbesondere hinsichtlich der strategischen Bedeutung der f{\"u}nf Stufen der Nachhaltigkeit, des Einflusses von Stakeholdergruppen, Zielsetzungen und Instrumenten anhand von drei Studien des Fachkreis Green Controlling for Responsible Business und gibt Implikationen f{\"u}r die Controlling- und Unternehmenspraxis.}, subject = {Nachhaltigkeit}, language = {de} } @inproceedings{SmeetsRoetzel2024, author = {Smeets, Mario and R{\"o}tzel, Peter}, title = {The Moderating Role of Non-Monetary Gamification in Reducing Algorithm Aversion in the Adoption of AI-based Decision Support Systems}, series = {ECIS - European Conference on Information Systems}, volume = {2024}, booktitle = {ECIS - European Conference on Information Systems}, number = {1}, pages = {1}, year = {2024}, abstract = {Integrating artificial intelligence (AI) into decision-making processes is key to improving organizational performance. However, trust in AI-based decision support systems (DSSs), similar to other information systems, is important for successful integration. A disruptive phenomenon, "algorithm aversion", can impede AI trust and, thus, acceptance. Although AI recommendations outperform human recommendations in different decision-making fields, individuals underweight recommendations from AI-based DSSs compared to human decision-makers due to a lack of AI trust. We conducted a lab experiment to investigate the role of AI recommendations in workplace-related tasks, first focusing on the mediating effect of AI trust and the negative impact of algorithm aversion on decision-making performance and the moderating effect of technical competence. Second, we analyzed the ability of gamification to reduce this phenomenon. We provide evidence regarding how to enhance decision-making performance when AI recommendations are deployed and identify countermeasures against algorithm aversion to facilitate the adoption of AI-based DSSs.}, subject = {K{\"u}nstliche Intelligenz}, language = {en} } @inproceedings{SmeetsRoetzel2024, author = {Smeets, Mario and R{\"o}tzel, Peter}, title = {The Moderating Role of Relative Performance Information in Reducing Algorithm Aversion In The Adoption Of AI-Based Decision Support Systems in Insolvency Prediction Tasks}, series = {4th ENEAR Conference at Erasmus University Rotterdam}, volume = {4}, booktitle = {4th ENEAR Conference at Erasmus University Rotterdam}, number = {1}, pages = {1 -- 18}, year = {2024}, abstract = {The integration of Artificial Intelligence (AI) into decision-making processes emerges as a pivotal strategy for enhancing organizational performance. The paper delves into the criticality of trust in AI-based Decision Support Systems (DSSs), similar to the trust required for other (Accounting) information systems to integrate them efficiently. We explore the disruptive phenomenon known as "algorithm aversion" - a significant barrier to the trust and acceptance of AI. Although AI recommendations outperform human recommendations in different decision-making fields, there exists a tendency among individuals to underweight AI-based DSSs recommendations relative to those from human decision-makers. This underutilization is attributed to the lack of trust in AI. We conducted a laboratory experiment designed to investigate the role of AI recommendations in a workplace-related task in the field of financial accounting. The study is twofold: firstly, it examines how AI trust mediates and algorithm aversion adversely impacts decision-making performance, while also considering the moderating role of technical competence. Secondly, it investigates the potential of gamification by using means of Relative Performance Information (RPI) as a strategy to mitigate the effects of algorithm aversion. Through this experiment, we provide empirical evidence on methods to enhance decision-making performance in the context of AI recommendations. Additionally, we identify and propose counterstrategies to combat algorithm aversion, thereby facilitating the broader adoption and integration of AI-based DSSs in accounting and auditing settings. This study contributes to the accounting and auditing research community by offering insights into how AI can be more effectively incorporated into decision-making processes, addressing both psychological and technical barriers to its acceptance.}, subject = {K{\"u}nstliche Intelligenz}, language = {en} } @article{Roetzel2024, author = {R{\"o}tzel, Peter}, title = {The role of supplier-induced demand on the occurrence of information overload in managerial reporting environments}, series = {PLOS ONE}, volume = {19}, journal = {PLOS ONE}, number = {7}, doi = {https://doi.org/10.1371/journal.pone.0307671}, pages = {e0307671 -- e0307671}, year = {2024}, abstract = {This article develops a model showing how information reporters influence information load among decision makers and generate supplier-induced information demand (SID). The intra-corporate information-providing process is an expert market with information asymmetry. I show that information overload occurs as an SID and is the result of informational overconsumption deliberately caused by the supplying reporter. My analysis highlights that the information overload depends on the specificity of information. It also shows that the decision maker may face a hold-up situation in light of switching costs. The more specific the information needed, the higher the threat of information overload. The strategic content of information tempts reporting managers to overload the decision maker for the purpose of increasing their reporting transfer price and to discourage the decision maker from getting the information from another reporting manager. Although the decision maker knows a part of the information demand, information overload involves the cost of using unnecessary inputs, information overload occurs as an SID of information, even if other competing reporting managers exist. My analysis demonstrates that information overload can occur due to uncertainty and opportunism of both the decision maker and reporting managers.}, subject = {Controlling}, language = {en} } @inproceedings{RoetzelFehrenbacher2024, author = {R{\"o}tzel, Peter and Fehrenbacher, Dennis}, title = {Information Overload in Decision Support Systems}, series = {International Symposium on Accounting Information Systems}, volume = {2024}, booktitle = {International Symposium on Accounting Information Systems}, address = {Paphos}, year = {2024}, subject = {Entscheidungsunterst{\"u}tzungssystem}, language = {en} } @incollection{Roetzel2024, author = {R{\"o}tzel, Peter}, title = {K{\"u}nstliche Intelligenz (KI) - unser bester Freund? Wie Menschen auf KI-Entscheidungsempfehlungen reagieren}, series = {Vertrauen in K{\"u}nstliche Intelligenz}, booktitle = {Vertrauen in K{\"u}nstliche Intelligenz}, publisher = {Springer Fachmedien}, address = {Wiesbaden}, doi = {10.1007/978-3-658-43816-6_2}, pages = {17 -- 31}, year = {2024}, abstract = {K{\"u}nstliche Intelligenz (KI) hat sich zu einer transformativen Kraft entwickelt, die verschiedene Aspekte der t{\"a}glichen Arbeit beeinflusst. Es stellt sich die Frage: K{\"o}nnen Menschen freundschaftliche Beziehungen zu KI-Entscheidungsunterst{\"u}tzungssystemen aufbauen oder werden diese Systeme nur als Werkzeuge betrachtet? In diesem Kapitel werden die Dynamik, die Herausforderungen und die M{\"o}glichkeiten von Mensch-KI-Interaktionen (MKI) untersucht, wobei ein besonderer Fokus auf die entscheidende Rolle des Vertrauens in dieser Interaktion gelegt wird. Das Vertrauen in KI wird durch kognitive, emotionale und soziale Faktoren beeinflusst. Zu den kognitiven Faktoren geh{\"o}ren die Transparenz und Interpretierbarkeit von KI-Systemen, zu den emotionalen Faktoren geh{\"o}ren die emotionale Bindung und das Verh{\"a}ltnis zwischen Menschen und KI-Agenten und zu den sozialen Faktoren geh{\"o}ren gesellschaftliche Normen und kulturelle Einfl{\"u}sse. Das Spannungsverh{\"a}ltnis zwischen Automatisierungs- und Algorithmusvermeidungstendenzen stellt eine komplexe Herausforderung f{\"u}r MKI dar. Automatisierungsbias bedeutet, sich unhinterfragt auf KI-Empfehlungen zu verlassen. Die Tendenz zur Algorithmusvermeidung beschreibt die Ablehnung oder das {\"U}bergehen von KI-Empfehlungen zugunsten eines menschlichen Urteils. Um dieses Spannungsfeld zu bew{\"a}ltigen, m{\"u}ssen transparente und erkl{\"a}rbare KI-Systeme entwickelt und eine effektive Zusammenarbeit zwischen Menschen und KI gef{\"o}rdert werden. Durch die Ber{\"u}cksichtigung dieser Faktoren und die St{\"a}rkung des Vertrauens kann MKI zu einer informierteren Entscheidungsfindung und einer effektiven Nutzung der KI-Funktionen f{\"u}hren}, subject = {K{\"u}nstliche Intelligenz}, language = {de} } @article{WeberPedellRoetzel2024, author = {Weber, Max M. and Pedell, Burkhard and R{\"o}tzel, Peter}, title = {Resilience-oriented management control systems: a systematic review of the relationships between organizational resilience and management control systems}, series = {Journal of Management Control}, journal = {Journal of Management Control}, publisher = {Springer Science and Business Media LLC}, issn = {2191-4761}, doi = {10.1007/s00187-024-00385-2}, year = {2024}, abstract = {Organizations regularly face serious challenges due to pandemics, recessions, and financial crises. One reason some organizations cope better than others may be that their management control systems (MCSs) more effectively foster organizational resilience. Despite considerable literature on MCSs and organizational resilience, there is a lack of research on the impact of an MCS's use on organizational resilience. This study examines and bridges the literatures on MCSs and organizational resilience to illuminate how organizations can better cope with adversity. To identify potential relationships between management controls, MCSs, and organizational resilience, we systematically review the literature and perform a content analysis. We examine the relationships between organizational resilience measures, capabilities, and management controls. We propose the use of resilience-oriented management controls and discuss whether organizations can increase their resilience by building resilience-oriented MCSs. Based on Simons's levers of control framework and Duchek's capability-based conceptualization of organizational resilience, we develop a conceptual organizational resilience/MCS framework. Our study reveals relationships and gaps between the literatures on MCSs and organizational resilience and proposes avenues for future research. Our findings suggest that resilience-oriented MCSs are beneficial to organizational resilience.}, subject = {Management}, language = {en} } @article{VoglRoetzelHomes2022, author = {Vogl, Markus and R{\"o}tzel, Peter and Homes, Stefan}, title = {Forecasting performance of wavelet neural networks and other neural network topologies: A comparative study based on financial market data sets}, series = {Machine Learning with Applications}, volume = {8}, journal = {Machine Learning with Applications}, number = {6}, doi = {10.1016/j.mlwa.2022.100302}, pages = {100302 -- 100302}, year = {2022}, abstract = {In this study, we analyse the advantageous effects of neural networks in combination with wavelet functions on the performance of financial market predictions. We implement different approaches in multiple experiments and test their predictive abilities with different financial time series. We demonstrate experimentally that both wavelet neural networks and neural networks with data pre-processed by wavelets outperform classical network topologies. However, the precision of conducted forecasts implementing neural network algorithms still propose potential for further refinement and enhancement. Hence, we discuss our findings, comparisons with "buy-and-hold" strategies and ethical considerations critically and elaborate on future prospects.}, subject = {Wavelet}, language = {en} } @article{VoglRoetzel2022, author = {Vogl, Markus and R{\"o}tzel, Peter}, title = {Chaoticity Versus Stochasticity in Financial Markets: Are Daily S\&P 500 Return Dynamics Chaotic?}, series = {Communications in Nonlinear Science and Numerical Simulation}, volume = {2022}, journal = {Communications in Nonlinear Science and Numerical Simulation}, number = {Forthcoming}, pages = {1 -- 51}, year = {2022}, abstract = {In this study, we empirically show the dynamics of daily wavelet-filtered (denoised) S\&P 500 returns (2000-2020) to consist of an almost equally divided combination of stochastic and deterministic chaos, rendering the series unpredictable after expiration of the Lyapunov time, resulting in futile forecasting attempts. We achieve a clear distinction of the true nature of the underlying time series dynamics by applying a novel and combinatory chaos analysis framework comparing the wavelet-filtered S\&P 500 returns with respective surrogate datasets, Brownian motion returns and a Lorenz system realisation. Furthermore, we are the first to show the strange attractor of especially the daily-frequented S\&P 500 return system graphically via Takens´ embedding and by spectral embedding in combination with Laplacian Eigenmaps. Finally, we critically discuss implications and future prospects in terms of financial forecasting.}, subject = {Aktienrendite}, language = {en} } @inproceedings{VoglRoetzel2021, author = {Vogl, Markus and R{\"o}tzel, Peter}, title = {Chaoticity Versus Stochasticity in Financial Markets}, series = {International Symposium on Forecasting}, volume = {2021}, booktitle = {International Symposium on Forecasting}, year = {2021}, subject = {Kapitalmarkt}, language = {en} }