@phdthesis{Hoffmann2023,
  author    = {Hoffmann, Nicole Christiane},
  title     = {Essays on Crisis and Change From a Management-Accounting Perspective},
  doi       = {10.25932/publishup-60118},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-601185},
  school      = {Universit{\"a}t Potsdam},
  pages     = {VIII, 192},
  year      = {2023},
  abstract  = {This cumulative doctoral thesis consists of five empirical studies examining various aspects of crisis and change from a management-accounting perspective. Within the first study, a bibliometric analysis is conducted. More precisely, based on publications between the financial crisis (since 2007) and the COVID-19 crisis (starting in 2020), the crisis literature in management accounting is investigated to uncover the most influential aspects of the field and to analyze the theoretical foundations of the literature. Moreover, this investigation also serves to identify future research streams and to provide starting points for future research. Based on a survey, the second study investigates the impact of several management-accounting tools on organizational resilience and its effect on a company's competitive advantage during a crisis. The results show that their target-oriented use positively influences organizational resilience and contributes to the company's competitive advantage during the crisis. The third study provides a more detailed view on the relationship between budgeting and risk management and their benefit for companies in times of crisis. For this purpose, the relationship between the relevance of budgeting functions and risk management in the company and the corresponding impact on company performance are investigated. The results show a positive relationship. However, a crisis can also affect the relationship between the company and its shareholders: Thus, the fourth study - based on publicly available data and a survey - examines the consequences of virtual annual general meetings on shareholder rights. The results show that, temporarily, particularly the right to information was severely restricted. For the following year, this problem was fixed, and ultimately, the virtual option was introduced permanently. The crisis has thus brought about a lasting change. But not only crises cause changes: The fifth study, also based on survey data, investigates the changes in the role of management accountants caused by digitalization. More precisely, it investigates how management accountants deal with tasks that are considered outdated and unattractive. The results of the study show that different types of personalities also act differently as far as the willingness to do those unattractive tasks is concerned, and career ambitions also influence that willingness. In addition to this, the results provide insights into the motivation of management accountants to conduct tasks and thus counteract existing assumptions based on stereotypes and clich{\´e}s circulating within the research community.},
  language  = {en}
}
@article{SchuefflerThimHaaseetal.2019,
  author    = {Sch{\"u}ffler, Arnulf and Thim, Christof and Haase, Jennifer and Gronau, Norbert and Kluge, Annette},
  title     = {Willentliches Vergessen},
  series = {Gruppe. Interaktion. Organisation. Zeitschrift f{\"u}r Angewandte Organisationspsychologie (GIO)},
  volume    = {50},
  journal   = {Gruppe. Interaktion. Organisation. Zeitschrift f{\"u}r Angewandte Organisationspsychologie (GIO)},
  number    = {2},
  publisher = {Springer},
  address   = {Wiesbaden},
  issn      = {2366-6145},
  doi       = {10.1007/s11612-019-00466-0},
  pages     = {197 -- 209},
  year      = {2019},
  abstract  = {Dieser Beitrag im Journal Gruppe. Interaktion. Organisation. stellt dar, wie willentliches Vergessen die Anpassung an notwendige Ver{\"a}nderungen f{\"u}r Individuen, Gruppen und Organisationen verbessert und wie willentliches Vergessen bewusst und gezielt gestaltet werden kann. Damit Verhalten in Folge einer notwendigen Ver{\"a}nderung angepasst wird, reicht es nicht aus, dass Menschen wissen was zu tun ist, willens und in der Lage sind ihr Verhalten zu ver{\"a}ndern. Eine Ver{\"a}nderung gelingt nur dann, wenn nur noch das neue Verhalten zur Anwendung kommt und nicht mehr das Alte, wenn das alte Verhalten vergessen wird. Der notwendige Prozess des willentlichen Vergessens ist durch Entfernen von Hinweisreizen, die die Erinnerung des zu Vergessenden und durch Platzierung von Hinweisreizen, die die Aktivierung des Neuen ausl{\"o}sen, gestaltbar. Der vorliegende Beitrag stellt die f{\"o}rderliche Wirkung von Hinweisreizen auf willentliches Vergessen dar, stellt sie im Rahmen des Berichts einer experimentellen Studie unter Beweis und gibt praktische Implikationen, wie f{\"u}r Individuen, Gruppen und Organisationen willentliches Vergessen gestaltet werden kann.},
  language  = {de}
}
@misc{Radseck2005,
  author    = {Radseck, Michael},
  title     = {Die vernachl{\"a}ssigte Reform : zum Primat der Politik {\"u}ber das Milit{\"a}r im s{\"u}dlichenLateinamerika},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-48231},
  year      = {2005},
  abstract  = {Despite many economic and state reforms in South America, no comparable changes have taken place with regard to civil-military relations: Neither do the armed forces have a clearly defined mission of their own nor are they adequately democratically controlled. The article looks at the present civil-military relations from various angles and explicitly deals with examples from Argentina, Bolivia, Chile and Peru. It presents the reasons for the lack of civilian control over the military and discusses the resulting consequences for domestic and foreign politics.},
  language  = {de}
}