TY - CHAP A1 - Rötzel, Peter A1 - Weber, Maximilian T1 - Bridging organizational resilience and management control systems - a systematic review T2 - Annual Conference of the European Accounting Association N2 - 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. KW - Organizational resilience KW - Management control systems KW - Levers of Control KW - Systematic Review KW - Resilience KW - Management KW - Kontrollsystem Y1 - 2021 ER - TY - CHAP A1 - Rötzel, Peter A1 - Pedell, Burkhard T1 - Incentive Regulation, Perceived Uncertainty, Investment Behavior, and Coporate Management: Evidence from the German Electricity Sector T2 - 40th EARIE Annual Conference - Évora, Portugal | 30 August – 1 September 2013 KW - Elektrizitätswirtschaft KW - Investitionsverhalten KW - Management Y1 - 2013 ER - TY - JOUR A1 - Smeets, Mario A1 - Ostendorf, Ralf A1 - Rötzel, Peter T1 - AI and its Opportunities for Decision Making in an Organizational Context: A Systematic Review of the Influencing Factors on the Intention to use AI JF - Die Unternehmung – Swiss Journal of Business Research and Practice N2 - One domain of application of artificial intelligence (AI) is decision support, particularly in management. Although there are already research streams examining the interaction of AI and humans (e.g. the stream on "hybrid intelligence"), there are still numerous open research gaps – for example, a comprehensive overview of which factors favor the intention to use AI is missing. By conducting a systematic literature review, we identify the factors that potentially positively influence AI usage intentions for decision-making processes in organizations. From this, we create a framework that both provides practical implications for the successful use of AI in organizational decision-making processes and delivers further research approaches, for example, on the validity/ usability of proven IS adoption models in the present context. KW - Artificial Intelligence KW - Decision-making KW - Management Control KW - information systems KW - information management KW - Künstliche Intelligenz KW - Entscheidungsfindung KW - Management Y1 - 2021 VL - 2021 IS - OnlineFirst SP - 1 EP - 28 ER - TY - CHAP A1 - Weber, Maximilian A1 - Pedell, Burkhard A1 - Rötzel, Peter T1 - Resilience-Oriented Management Control Systems as a Translation Mechanism of Resilience Strategy into Managerial Action—A Systematic Review T2 - 45th Annual Congress of the European Accounting Association KW - Management KW - Kontrollsystem KW - Resilienz Y1 - 2023 VL - 2023 IS - 45 SP - 1 EP - 43 ER - TY - CHAP A1 - Rötzel, Peter T1 - Nachhaltige Unternehmenssteuerung T2 - Nachhaltigkeitsmanagement kompakt N2 - Erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements im Unternehmen Dieser kompakte Band geht auf zentrale Prinzipien und Konzepte ein, die Unternehmen helfen, ein Nachhaltigkeitsmanagement aufzubauen und weiterzuentwickeln. Darüber hinaus bietet er einen Überblick über die verschiedenen Ansätze und Instrumente des Nachhaltigkeitsmanagements, damit Unternehmen ihre Aktivitäten analysieren, bewerten und verbessern können, um ökologische und soziale Auswirkungen zu reduzieren und langfristige Wertschöpfung zu ermöglichen. Diese grundlegende Einführung richtet sich an die Führungskräfte in den Unternehmen, die sich mit Fragen des Umwelt- und Nachhaltigkeitsmanagements beschäftigen. Zunächst werden die relevanten normativen und regulativen Anforderungen an das unternehmerische Nachhaltigkeitsmanagement vorgestellt, bevor konkret erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements entwickelt werden. Die beiden letzten Kapitel stellen ein geeignetes Steuerungssystem sowie die Grundlagen der Nachhaltigkeitskommunikation eines Unternehmens vor. KW - Unternehmensplanung KW - Nachhaltigkeit KW - Management KW - Nachhaltigkeitscontrolling KW - Unternehmenssteuerung KW - Management Control Systems KW - Sustainability Y1 - 2023 SP - 59 EP - 76 PB - Vahlen CY - München ER - TY - JOUR A1 - Rötzel, Peter T1 - The role of supplier-induced demand on the occurrence of information overload in managerial reporting environments JF - PLOS ONE N2 - This article develops a model showing how information reporters influence information load among decision makers and generate supplier-induced information demand (SID). The intra-corporate information-providing process is an expert market with information asymmetry. I show that information overload occurs as an SID and is the result of informational overconsumption deliberately caused by the supplying reporter. My analysis highlights that the information overload depends on the specificity of information. It also shows that the decision maker may face a hold-up situation in light of switching costs. The more specific the information needed, the higher the threat of information overload. The strategic content of information tempts reporting managers to overload the decision maker for the purpose of increasing their reporting transfer price and to discourage the decision maker from getting the information from another reporting manager. Although the decision maker knows a part of the information demand, information overload involves the cost of using unnecessary inputs, information overload occurs as an SID of information, even if other competing reporting managers exist. My analysis demonstrates that information overload can occur due to uncertainty and opportunism of both the decision maker and reporting managers. KW - Information Overload KW - Controlling KW - Management Reporting KW - Controlling KW - Management KW - Berichterstattung Y1 - 2024 U6 - https://doi.org/https://doi.org/10.1371/journal.pone.0307671 VL - 19 IS - 7 SP - e0307671 EP - e0307671 ER - TY - JOUR A1 - Weber, Max M. A1 - Pedell, Burkhard A1 - Rötzel, Peter T1 - Resilience-oriented management control systems: a systematic review of the relationships between organizational resilience and management control systems JF - Journal of Management Control N2 - Organizations regularly face serious challenges due to pandemics, recessions, and financial crises. One reason some organizations cope better than others may be that their management control systems (MCSs) more effectively foster organizational resilience. Despite considerable literature on MCSs and organizational resilience, there is a lack of research on the impact of an MCS’s use on organizational resilience. This study examines and bridges the literatures on MCSs and organizational resilience to illuminate how organizations can better cope with adversity. To identify potential relationships between management controls, MCSs, and organizational resilience, we systematically review the literature and perform a content analysis. We examine the relationships between organizational resilience measures, capabilities, and management controls. We propose the use of resilience-oriented management controls and discuss whether organizations can increase their resilience by building resilience-oriented MCSs. Based on Simons’s levers of control framework and Duchek’s capability-based conceptualization of organizational resilience, we develop a conceptual organizational resilience/MCS framework. Our study reveals relationships and gaps between the literatures on MCSs and organizational resilience and proposes avenues for future research. Our findings suggest that resilience-oriented MCSs are beneficial to organizational resilience. KW - Management KW - Kontrollsystem KW - Resilienz Y1 - 2024 U6 - https://doi.org/10.1007/s00187-024-00385-2 SN - 2191-4761 PB - Springer Science and Business Media LLC ER -