TY - JOUR A1 - Rötzel, Peter A1 - Stehle, Alexander A1 - Pedell, Burkhard A1 - Hummel, Katrin T1 - Integrating environmental management control systems to translate environmental strategy into managerial performance JF - Journal of Accounting & Organizational Change N2 - 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. KW - Managerial behavior KW - Environmental Accounting KW - Management control system KW - Survey data KW - Structural equation modeling KW - Umweltbezogenes Management Y1 - 2019 U6 - https://doi.org/https://doi.org/10.1108/JAOC-08-2018-0082 VL - 2015 IS - 4 SP - 626 EP - 653 ER - TY - CHAP A1 - Rötzel, Peter A1 - Pedell, Burkhard T1 - 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 T2 - ENEAR Conference KW - Leistungslohn Y1 - 2019 ER - TY - CHAP A1 - Rötzel, Peter A1 - Fehrenbacher, Dennis T1 - On the Role of Information Overload in Information Systems (IS) Success: Empirical Evidence from Decision Support Systems T2 - International Conference on Information Systems (ICIS), Proceedings N2 - 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. KW - Informationsüberlastung Y1 - 2019 UR - aisel.aisnet.org/icis2019/general_topics/general_topics/21/ IS - 21 ER - TY - JOUR A1 - Rötzel, Peter T1 - 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 JF - Business Research N2 - 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. KW - Information processing KW - Information management strategies KW - Information overload KW - Literature review KW - Bibliometric literature analysis KW - Informationsüberlastung Y1 - 2019 U6 - https://doi.org/10.1007/s40685-018-0069-z VL - 12 IS - 2 SP - 479 EP - 522 ER - TY - JOUR A1 - Hummel, Katrin A1 - Rötzel, Peter T1 - Mandating the Sustainability Disclosure in Annual Reports – Evidence from the United Kingdom JF - Schmalenbach Business Review May 2019 N2 - 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. KW - Nachhaltigkeit KW - Großbritannien Y1 - 2019 U6 - https://doi.org/10.1007/s41464-019-00069-8 VL - 71 IS - 2 SP - 205 EP - 247 ER -