Die Professur


Environmental management control systems: Exploring the economic motivation behind their implementation (2023)

Environmental management control systems (EMCSs) effectively integrate environmental objectives into corporate decision-making, yet implementation costs may discourage their adoption. To understand firms’ economic motivation for implementing EMCSs, we theorize that internal and external factors drive both their economic performance and the decision to implement EMCSs. ...

Zur Publikation

From attention to action: How board environmental expertise influences corporate environmental performance (2023)

How do board environmental experts influence corporate environmental performance? Drawing on the advisory role of the board, we examine this question and propose that board environmental expertise fosters attention toward stakeholders through the development of decision-makers’ knowledge structures and the identification of opportunities to address a wider range of stakeholders, ultimately contributing to stronger stakeholder orientation. ...

Zur Publikation

Digital Anxiety in the Finance Function: Consequences and Mitigating Factors (2024)

This study investigates digital anxiety as a potential barrier to the digital transformation of the finance function. To embrace digital transformation, the finance function crucially relies on the engagement of its employees. However, due to this transformation, these employees face high uncertainty regarding future job demands, possibly invoking digital anxiety. ...

Zur Publikation