@article{BergmannBrueckKnaueretal.2021,
  author    = {Bergmann, Mareike and Br{\"u}ck, Christian and Knauer, Thorsten and Schwering, Anja},
  title     = {Business Analytics in der Budgetierung},
  series = {Controlling - Zeitschrift f{\"u}r erfolgsorientierte Unternehmensf{\"u}hrung},
  volume    = {33},
  journal   = {Controlling - Zeitschrift f{\"u}r erfolgsorientierte Unternehmensf{\"u}hrung},
  number    = {3},
  publisher = {Vahlen},
  address   = {M{\"u}nchen},
  issn      = {0935-0381},
  doi       = {10.15358/0935-0381-2021-3},
  pages     = {51 -- 58},
  year      = {2021},
  abstract  = {Im Zuge der Digitalisierung bietet Business Analytics das Potenzial, die Budgetierung insbesondere durch eine Automatisierung von Prozessschritten der Budgetierung maßgeblich weiterzuentwickeln. Dieser Beitrag zeigt mittels einer empirischen Untersuchung den Status quo des Einsatzes von Business Analytics im Rahmen der Budgetierung in Deutschland und geht auf die Beurteilung einer Automatisierung der Budgetierung durch Unternehmen ein.},
  language  = {de}
}
@article{BrueckKnauerMeieretal.2021,
  author    = {Br{\"u}ck, Christian and Knauer, Thorsten and Meier, Harald and Schwering, Anja},
  title     = {Self-set salaries and creativity},
  series = {Journal of Business Economics},
  volume    = {91},
  journal   = {Journal of Business Economics},
  number    = {1},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {1861-8928},
  doi       = {10.1007/s11573-020-00985-z},
  pages     = {91 -- 121},
  year      = {2021},
  abstract  = {Organizations frequently try to incentivize employees to develop highly creative solutions. In this study, we examine self-set salaries as a specific type of incentive design. We investigate whether self-set salaries affect employees' motivation and overall (creative) performance. Moreover, because self-set salaries potentially risk opportunistic employee behavior, we consider the effect of the observability of peer performance on employees' level of self-set salaries. Using a laboratory experiment, we hold the average employee compensation constant and demonstrate that, in comparison with fixed-pay contracts, self-set salaries increase the quantitative performance in creative tasks without affecting the average creativity. However, we do not find significant differences between the amount of individuals' self-set salaries with observability of peer performance and the amount for individuals without the chance to observe peer performance. Our findings are important for firms that rely on the development of creative ideas but are unsure about the effects of the introduction of self-set salaries},
  language  = {en}
}
@article{BrueckKnauerSchwering2022,
  author    = {Br{\"u}ck, Christian and Knauer, Thorsten and Schwering, Anja},
  title     = {Disclosure of value-based performance measures},
  series = {Accounting and business research},
  volume    = {53},
  journal   = {Accounting and business research},
  number    = {6},
  publisher = {Routledge, Taylor \& Francis Group},
  address   = {Abingdon},
  issn      = {0001-4788},
  doi       = {10.1080/00014788.2022.2062585},
  pages     = {671 -- 698},
  year      = {2022},
  abstract  = {We examine the determinants of the disclosure of value-based (VB) performance measures in Germany. We argue that firms are more likely to disclose VB performance measures when information asymmetry is greater, as greater information asymmetry means firms have a greater need to credibly signal a shareholder value orientation. Using a hand-collected dataset of German listed firms covering 1,528 firm-years from 2004 to 2011, we demonstrate that firms are more likely to disclose a VB performance measure if the free float is larger than the blocking minority and also, when firms are large, if they have high foreign sales to total sales ratios and are not cross-listed internationally. Our results indicate that German firms use VB performance measures to improve investor communication and to substantiate their shareholder value orientation. Our results should be interpreted against a background of increased shareholder value orientation and sophisticated cost accounting in German firms.},
  language  = {en}
}