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 - 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 - Fehrenbacher, Dennis A1 - Rötzel, Peter A1 - Pedell, Burkhard T1 - The Influence of Culture and Framing on Investment Decision-Making: The Case of Vietnam and Germany JF - Cross Cultural & Strategic Management N2 - 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. KW - Framing KW - Escalation of commitment KW - Lab experiment KW - Investment decision-making KW - Investitionsentscheidung KW - Vietnam Y1 - 2018 U6 - https://doi.org/10.1108/CCSM-10-2017-0139 VL - 25 IS - 4 SP - 763 EP - 780 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 - 41st Annual Congress of the European Accounting Association, Milan, 30 May - 1 June 2018 KW - Rechnungslegung KW - Social Media Y1 - 2018 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 - Fehrenbacher, Dennis A1 - Rötzel, Peter A1 - Choo, Kim-Kwang Raymond T1 - Sentiment Analysis of Cyber-Attack Incident Reports T2 - ICIS 2021 N2 - 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. KW - Cyber Risk KW - Natural Language Processing KW - Information Systems KW - Cyber Security KW - Cyberattacke KW - Unternehmen KW - Computersicherheit Y1 - 2021 VL - 2021 ER - TY - CHAP A1 - Rötzel, Peter A1 - Fehrenbacher, Dennis T1 - Information Overload in Decision Support Systems T2 - International Symposium on Accounting Information Systems KW - Information Overload KW - Information Systems KW - Controlling KW - Entscheidungsunterstützungssystem KW - Information KW - Überlastung Y1 - 0024 VL - 2024 CY - Paphos ER -