@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} }