Aktuelle Publikationen.

Karin Niederwimmer, Birgit Feldbauer-Durstmüller und Tanja Wolf: Der Finanzmanager in christlichen Organisationen: Personelle Umsetzung in benediktinischen Männerklöstern

In Betriebswirtschaftliche Forschung und Praxis (BFuP), Vol. Druck 2022

Während die Notwendigkeit eines Finanzmanagements in christlichen Organisationen in Studien bestätigt wurde, führt die organisatorisch personelle Umsetzung zu Herausforderungen, für deren Umgang es in der bestehenden Literatur noch keine Studien gibt. Ziel des Beitrags war es deshalb, am Beispiel deutschsprachiger benediktinischer Männerklöster zu untersuchen, wie und mit welchen Herausforderungen die Führungspositionen des Finanzmanagements besetzt werden, wie aktuell damit umgegangen wird und welche zusätzlichen Empfehlungen für eine Bewältigung abgeleitet werden können. Dabei zeigte sich, dass die Herausforderungen deutlich differieren, je nachdem ob es sich um einen weltlichen oder geistlichen Finanzmanager handelt.

BfuP ©BFUP

Martin Hiebl: Sample Selection in Systematic Literature Reviews of Management Research

In: Organizational Research Methods, Vol. in press, 2021

Systematic review techniques are about to become the “new normal” in reviews of management research. However, there is not yet much advice on how to organize the sample selection process as part of such reviews. This article addresses this void and analyzes this vital part of systematic reviews in more detail. In particular, it offers a critical review of systematic literature reviews published in the Academy of Management Annals and the International Journal of Management Reviews between 2004 and 2018. Based on this methodological literature review, the article presents issues to consider in the most critical choices during the sample selection process. Furthermore, this review identifies several descriptive features such as the mean number of research items included in systematic reviews, the mean number of databases used, and the mean coverage period of such reviews. These numbers may be used as benchmark figures in future reviews.

Organizational Research Methods ©Organizational Research Methods

Stefan Mayr, Birgit Feldbauer-Durstmüller und Matthias Baschinger: Auswirkungen von COVID-19 auf das Insolvenzgeschehen

In Steuer- und Wirtschaftskartei (SWK), Vol. 96, Nr. 5, 2021

Die wirtschaftlichen Auswirkungen der COVID-19-Krise werden aktuell sehr vielschichtig diskutiert. Dieser Beitrag gibt die Ergebnisse einer Diskussionsrunde mit den Vertretern der Gläubigerschutzverbände wieder und stellt die aktuelle Diskussionslage zu geplanten Änderungen im Insolvenzrecht dar.

SWK ©SWK

Michael Kuttner, Birgit Feldbauer-Durstmüller, Christine Mitter: Corporate social responsibility in Austrian family firms - Socioemotional wealth and stewardship insights from a qualitative approach

In: Journal of Family Business Management, Vol. 11, Nr. 2, 2020

Purpose

This paper provides a comprehensive view about corporate social responsibility (CSR) in Austrianfamily firms. In detail, the conceptual understanding, motives for, institutionalisation, planning and theoutcomes of CSR are investigated. The authors refer to socioemotional wealth and stewardship aspects asexplanation approaches for CSR in family firms.Design/methodology/approach–This study offers new insights into CSR in Austrian family firms basedon qualitative data from 30 companies.

Findings

The findings demonstrate that despite numerous social, environmental and economic activities,referral to CSR is just in the beginning, indicating a lack of dissemination of the concept of CSR. The mainmotives for CSR engagement are image and reputation concerns, a strengthened regional embeddedness andemployee-related improvements. Social CSR activities concerning employees and the close companysurroundings dominate, whilst environmental CSR measures are often determined by the need for fulfillingthe requirements of eco-certifications.

Originality/value

This paper contributes to the existing CSR literature by offering deeper insights into CSRin Austrian family firms (e.g. motives and outcomes of CSR), which are discussed under socioemotional wealthand stewardship aspects. Moreover, a broad range of implications for future research and corporate practice(e.g. family firms, owning family, policy) are discussed.

Journal of Family Business Management ©Journal of Family Business Management

Martina Sageder, Christine Duller, Birgit Feldbauer-Durstmüller und M. Schnetzer: Der Einfluss von Internationalisierung auf das Controlling – eine Inhaltsanalyse von Stellenanzeigen

In: Betriebswirtschaftliche Forschung und Praxis (BFuP), Nr. 6, 2020

Die Internationalisierung von Unternehmen stellt besondere Anforderungen an das Controlling. Anhand der Prinzipal-Agenten-Theorie und Kontingenztheorie werden Effekte der Internationalisierung auf Controllingfunktionen und Anforderungen untersucht. Die Analyse von 247 Stellenanzeigen zeigt den Einfluss von Internationalisierung, Länderspezifika und kultureller Distanz auf das Controlling. Managementunterstützung und Mitarbeit an internen Kontrollsystemen gehören in multinationalen Unternehmen häufiger zu den Aufgaben von Controllern. Internationale Erfahrung, Abschluss eines Studiums und Kommunikationsfähigkeit sind vermehrt gefordert. Implikationen für Forschung und Praxis schließen den Beitrag ab.

BFuP ©BFUP

Dietmar Ploier, Stefan Mayr und Matthias Baschinger: Digitalisierung im Rechnungswesen und Controlling - Praktische Aspekte der Steuer- und Unternehmensberatung

In: SWK-Heft 26, September 2020

Die Auswirkungen der Digitalisierung auf Unternehmen werden aktuell sehr vielschichtig diskutiert. Für Steuer- und Unternehmensberatungen ergeben sich aus diesen Entwicklungen sowohl Herausforderungen als auch Chancen. Zum einen besteht ein enormer interner organisatorischer Veränderungsbedarf und zum anderen existiert die Möglichkeit, den Beratungsprozess zu digitalisieren bzw Digitalisierungsberatung bei Kunden anzubieten. Die erfolgreiche Umsetzung einer Digitalisierungsstrategie sorgt dafür, dass Steuer- und Unternehmensberatungen wettbewerbsfähig bleiben und ihre Kunden langfristig binden.

SWK ©SWK

Stefan Mayr , Christine Mitter , Alexander Kücher und Christine Duller: Entrepreneur characteristics and differences in reasons for business failure: evidence from bankrupt Austrian SMEs

In: Journal of Small Business & Entrepreneurship, 2020

Small and medium-sized enterprises (SMEs) are especially dependent on the qualifications and knowledge of entrepreneurs. However,  research investigating how the causes of small firm failures are related to entrepreneur characteristics is scarce or even lacking. Therefore, drawing on upper echelons theory, this study is based on a sample of 102 Austrian corporate bankruptcies in the year 2012 and applies logistic regression analyses to examine the relation between entrepreneur characteristics, namely, age, gender, education and experience, and the probability of specific internal causes of bankruptcy. Our findings reveal that firms that are led by older entrepreneurs are significantly less likely to go bankrupt due to a lack of equity, while females reduce the probability of failure because of poor economic competencies. On the other hand, women-headed firms are more prone to bankruptcy due to high costs pressures and firms led by entrepreneurs with industry experience seem to underestimate capital needs and are more likely to fail because of a lack of equity. In particular, management experience appears to be important as it significantly reduces the risk of bankruptcy due to poor business economic
competences and high cost pressure. Given that we were unable to detect a significant impact of an entrepreneur’s university degree
on the analyzed failure causes, our results may also allow for the improvement of entrepreneurship education. Knowing which entrepreneurial characteristics influence business demise allows to draw more attention on the impact of these traits and the development
of management experience in entrepreneurship programs.

Journal of Small Business & Entrepreneurship ©Journal of Small Business & Entrepreneurship

Stefan Mayr, Christine Duller und Kerstin Stumbauer: House Banks in Out-of-court Reorganization: Evidence from
Austria

In: The Journal of Entrepreneurial Finance, 07/2020

The main purpose of this article is to study the role of house banks in out-of-court reorganization. Banks are traditionally one of the most important financial resources for firms. Especially in financially difficult times like those we now face due to the coronavirus, it can make a difference whether a bank supports its clients and accompanies firms through a crisis or not. With the help of relationship lending theory, we review the existing literature on this topic. Next, based on empirical findings from Austrian banks, we derive implications for corporate practice. The empirical study covers a sample of 658 firm reorganizations in Austria. The data were collected anonymously by different banks processing the cases in their workout departments between January 2011 and December 2013. Correlation analysis and logistic regression were applied to analyze the data. The findings indicate that house banks, despite their relationship of trust, must be critical in their assessment of reorganization projects due to the danger of zombie lending. The four most important prerequisites for completing an out-of-court reorganization were a new loan, an open and proactive communication policy on the part of the distressed company, management changes, and a financial contribution from existing shareholders. The findings show that bank-supported out-of-court reorganization has a high probability of success. A recommendation to entrepreneurs is to respond rapidly to financial distress and maintain open communication with stakeholders, in particular banks. The findings indicate that the implementation of Directive (EU) 2019/1023 on preventive restructuring frameworks in the European Union is crucial to enable bank-led reorganizations.

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