Bernhard Hirsch

Bundeswehr University Munich

Universität der Bundeswehr München

Werner-Heisenberg-Weg 39

Neubiberg, 85577

Germany

http://www.unibw.de

SCHOLARLY PAPERS

14

DOWNLOADS

945

SSRN CITATIONS

3

CROSSREF CITATIONS

2

Scholarly Papers (14)

1.

The Drivers of a Superior’s Trust Formation in his Subordinate: The Manager-Management Accountant Example

Journal of Accounting & Organizational Change, Forthcoming
Number of pages: 48 Posted: 10 Aug 2012 Last Revised: 14 Feb 2016
Christian Nitzl and Bernhard Hirsch
University of the German Federal Armed Forces - Universität der Bundeswehr München and Bundeswehr University Munich
Downloads 486 (71,300)
Citation 1

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trust, management accounting, management, partial least squares, PLS

The Influence of Management Accounting Departments within German Municipal Administrations

Financial Accountability & Management, Forthcoming
Number of pages: 37 Posted: 06 Jul 2012 Last Revised: 27 Oct 2013
Bernhard Hirsch, Christian Nitzl and Joachim Schauß
Bundeswehr University Munich, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 128 (269,121)

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municipals, controlling departments, performance, accrual accounting, partial least square

The Influence of Management Accounting Departments within German Municipal Administrations

Financial Accountability & Management, Vol. 31, Issue 2, pp. 192-218, 2015
Number of pages: 27 Posted: 03 Apr 2015
Bernhard Hirsch, Christian Nitzl and Joachim Schauß
Bundeswehr University Munich, University of the German Federal Armed Forces - Universität der Bundeswehr München and University of the German Federal Armed Forces - Universität der Bundeswehr München
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municipalities, management accounting departments, performance, accrual accounting, partial least squares

3.

Value Oriented Planning of Intangible Customer Contributions

Journal of Law and Financial Management, Vol. 11, No. 1, June 2012, pp. 2-16
Number of pages: 20 Posted: 17 Jun 2012
Bernhard Hirsch and Yvonne Schneider
Bundeswehr University Munich and affiliation not provided to SSRN
Downloads 82 (360,925)

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finance, law

4.

The Influence of Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities: An Institutional View

Number of pages: 37 Posted: 24 May 2018
Christian Nitzl, Dennis Hilgers and Bernhard Hirsch
University of the German Federal Armed Forces - Universität der Bundeswehr München, JKU Linz | Institute for Public and Nonprofit Management and Bundeswehr University Munich
Downloads 68 (400,882)
Citation 2

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Accrual Accounting, Implementation, Municipalities

5.

Information search, attention distribution and biased performance evaluations: Evidence from students and executive managers

Number of pages: 52 Posted: 10 Sep 2018 Last Revised: 21 May 2020
European University Viadrina Frankfurt (Oder), Bundeswehr University Munich and University of Bern
Downloads 62 (420,394)
Citation 1

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Balanced Scorecard, Common Measure Bias, Expertise, Process Tracing, MouselabWEB

6.

The Joint Effects of a Manager’s Level of Narcissism and Incentive Scheme on Employee Effort

Number of pages: 40 Posted: 14 Sep 2020 Last Revised: 02 Feb 2021
Miriam Maske, Matthias Sohn and Bernhard Hirsch
University of the German Federal Armed Forces - Universität der Bundeswehr München, European University Viadrina Frankfurt (Oder) and Bundeswehr University Munich
Downloads 47 (476,528)

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narcissism, contract frame, cascading controls, workplace envy, LMX

7.

Trust Formation in Management Accountants by Managers – A Comparison of Men and Women

Number of pages: 47 Posted: 19 Oct 2015
Christian Nitzl, Bernhard Hirsch and Ulrike Marx
University of the German Federal Armed Forces - Universität der Bundeswehr München, Bundeswehr University Munich and University of Leicester
Downloads 46 (480,731)

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trust, manager, management accountant, gender, partial least squares

8.

How to De-Bias Investment Judgement – Unpacking Bias and Possible Remedies in a Cap-Ital Investment Context

Number of pages: 36 Posted: 14 Sep 2020
Andreas Scherm, Bernhard Hirsch, Matthias Sohn and Miriam Maske
Bundeswehr University Munich, Bundeswehr University Munich, European University Viadrina Frankfurt (Oder) and University of the German Federal Armed Forces - Universität der Bundeswehr München
Downloads 23 (601,725)

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9.

Integrating Soft Factors into the Assessment of Cooperative Relationships between Firms: Accounting for Reputation and Ethical Values

Business Ethics: A European Review, Vol. 19, Issue 1, pp. 81-94, January 2010
Number of pages: 14 Posted: 28 Dec 2009
Bernhard Hirsch and Matthias Meyer
Bundeswehr University Munich and Technical University Hamburg-Harburg (TUHH)
Downloads 3 (749,607)
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10.

How managerial accountability mitigates a halo effect in managers’ ex-post bonus adjustments

Posted: 13 Aug 2019 Last Revised: 29 Mar 2021
Miriam Maske, Matthias Sohn and Bernhard Hirsch
University of the German Federal Armed Forces - Universität der Bundeswehr München, European University Viadrina Frankfurt (Oder) and Bundeswehr University Munich

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halo effect; subjective performance evaluation; discretionary bonus adjustments; compliance; employee misconduct

11.

The Influence of Corporate Social Performance on Employer Attractiveness in the Transportation and Logistics Industry: Insights from German Junior Talent

International Journal of Physical Distribution & Logistics Management, 45(5), 486-505, 2015
Posted: 23 Mar 2016 Last Revised: 15 Apr 2016
European University Viadrina Frankfurt (Oder), Berlin School of Economics and Law, University of St.Gallen, Chair of Logistics Management and Bundeswehr University Munich

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CSR, mouselab, process-tracing, logistics, war for talent

12.

Honesty in Budgeting: A Review of Morality and Control Aspects in the Budgetary Slack Literature

Journal of Management Control, 2018, DOI: 10.1007/s00187-018-0267-z
Posted: 06 Oct 2015 Last Revised: 15 Jun 2018
Christian Daumoser, Matthias Sohn and Bernhard Hirsch
ESCP Europe, Berlin, European University Viadrina Frankfurt (Oder) and Bundeswehr University Munich

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Honesty, Budgeting, Budgetary slack, Managerial reporting

13.

The Impact of Clawback Provisions on Information Processing and Investment Behavior

Management Accounting Research (2017), 37, 1-11, AAA 2014 Management Accounting Section (MAS) Meeting Paper
Posted: 19 Aug 2013 Last Revised: 24 Jun 2018
Bernhard Hirsch, Bernhard Erich Reichert and Matthias Sohn
Bundeswehr University Munich, Virginia Commonwealth University and European University Viadrina Frankfurt (Oder)

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Incentives, Clawback Provisions, Management Compensation

14.

The Impact of Managers’ Personality on Visualization of Management Accounting Data

Posted: 17 May 2010
Bernhard Hirsch and Anna Bassler
Bundeswehr University Munich and University of the German Federal Armed Forces - Universität der Bundeswehr München

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Management accounting, reporting, visualization of data, decision quality, Cognitive Fit, personality, cognitive style, experience