@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} }