TY - CHAP A1 - Rötzel, Peter A1 - Fehrenbacher, Dennis T1 - Enterprise Social Media and Control System Design T2 - Proceedings of 19th ACMAR - Annual Conference for Management Accounting Research N2 - 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. KW - Mangement Control Systems KW - Controlling KW - Social Media KW - Mixed-Method Approach KW - Behavioral Accounting KW - Social Media KW - Unternehmen Y1 - 2022 ER - TY - CHAP A1 - Fehrenbacher, Dennis A1 - Rötzel, Peter T1 - Enterprise Social Media and Control System Design T2 - 2017 AFAANZ Conference, Melbourne KW - Social Media KW - Rechnungslegung Y1 - 2017 ER - TY - CHAP A1 - Rötzel, Peter A1 - Fehrenbacher, Dennis T1 - Enterprise Social Media and Control System Design T2 - Proceedings of AAA 2018 Management Accounting Section Midyear Meeting KW - Social Media KW - Management Accounting Y1 - 2018 ER - TY - CHAP A1 - Rötzel, Peter A1 - Fehrenbacher, Dennis T1 - Enterprise Social Media and Control System Design T2 - 41st Annual Congress of the European Accounting Association, Milan, 30 May - 1 June 2018 KW - Rechnungslegung KW - Social Media Y1 - 2018 ER -