FH Upper AustriaResearch & Development

Accounting, Controlling and Financial Management Research Center Steyr Campus

Publications

Building institutional legitimacy in impact investing: Strategies and gaps in financial communication and discourse

O. Lehner, T. Harrer, M. Quast - Building institutional legitimacy in impact investing: Strategies and gaps in financial communication and discourse - Journal of Applied Accounting Research, Vol. 20, No. 3, 2019, pp. 23
Purpose–Impact investing denominates an investment logic that combines social and environmental goals,financial returns as well as personal values. The purpose…   mehr
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

The Whatness of Digital Accounting: Status Quo and Ways to Move Forward

O. Lehner, S. Leitner-Hanetseder, C. Eisl - The Whatness of Digital Accounting: Status Quo and Ways to Move Forward - ACRN Oxford Journal of Finance and Risk Perspectives, Vol. 8, No. 2, 2019, pp. 10
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Crowdfunding revisited: Taking Stock and Movin forward from a neo-institutional field-perspective

O. Lehner, T. Harrer - Crowdfunding revisited: Taking Stock and Movin forward from a neo-institutional field-perspective - Venture Capital, Vol. 21, No. 1, 2019, pp. 75-96
Crowdfunding, which relies on the aggregatedfinancial power of themany non-institutionalised individuals, who pledge small amounts isseen in the literature as…   mehr
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Growing Up from In-Betweeners: Challenging Hybridity in Social Entrepreneurship

O. Lehner, C. Weber - Growing Up from In-Betweeners: Challenging Hybridity in Social Entrepreneurship - Entrepreneurship Research Journal, Vol. 9, No. 4, 2019
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Accounting for Economic Sustainability: Environmental, Social and Governance Perspectives

O. Lehner, T. Harrer - Accounting for Economic Sustainability: Environmental, Social and Governance Perspectives - Journal of Applied Accounting Research, Vol. 20, No. 3, 2019
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

When Function Meets Emotion, Change Can Happen: Societal Value Propositions and Disruptive Potential in FinTechs

O. Lehner, R. Simlinger - When Function Meets Emotion, Change Can Happen: Societal Value Propositions and Disruptive Potential in FinTechs - The International Journal of Entrepreneurship and Innovation, Vol. 20, No. 3, 2019
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

When Function Meets Emotion, Change Can Happen: Societal Value Propositions and Disruptive Potential in FinTechs

O. Lehner, R. Simlinger - When Function Meets Emotion, Change Can Happen: Societal Value Propositions and Disruptive Potential in FinTechs - Proceedings Hawaii International Conference of Systems Science, Hawaii, United States of America, 2019
Despite significant interest in value proposi-tions as central drivers in digital service innova-tion, the literature so far provides limited insights from a…   mehr
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Crowdfunding Platforms as Focal Actors in an Entrepreneurial Ecosystem: An Interdisciplinary Value Perspective

O. Lehner, T. Harrer - Crowdfunding Platforms as Focal Actors in an Entrepreneurial Ecosystem: An Interdisciplinary Value Perspective - Proceedings Hawaii International Conference of Systems Science, Hawaii, United States of America, 2019
Research into Crowdfunding (CF) rarely uses a holistic view on the role of relevant actors and their activities. We thus demonstrate this gap and need from…   mehr
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Using eye tracking to enhance information visualization quality

H. Losbichler, L. Perkhofer - Using eye tracking to enhance information visualization quality - Proceedings of 13. geodata day Steyr, Steyr, Austria, 2018
There exists a bundle of visualization options for decision-making purposes, however, there is a lack of evaluation methods. Eye tracking is said to be a…   mehr
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Legitimacy and Discourse in Impact Investing: Searching for the Holy Grail

O. Lehner, T. Harrer, M. Quast - Legitimacy and Discourse in Impact Investing: Searching for the Holy Grail - Academy of Management Proceedings, Chicago, United States of America, 2018
Purpose Impact investing denominates an investment logic that combines social and environmental goals, financial returns as well as personal values. This…   mehr
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Entrepreneurial Discourse from a Critical Feminist Perspective

T. Harrer, O. Lehner - Entrepreneurial Discourse from a Critical Feminist Perspective - British Academy of Management 2018 Proceedings, Bristol, United Kingdom of Great Britain and Northern Ireland, 2018, pp. 2-26
Following literature that already reframes entrepreneurship as a social change activity, we consider the change potential of entrepreneurial narratives in…   mehr
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Management Reporting

M. Waniczek, A. Feichter, P. Schwarzl, C. Eisl - Management Reporting - Linde Verlag, 2018
  • Book
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Interactive Visualization of Big Data

P. Hofer, A. Mayr, C. Walchshofer - Interactive Visualization of Big Data - CFO today, Vol. 12, No. 2, 2018, pp. 78-82
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Using Gaze Behavior to Measure Cognitive Load

L. Perkhofer, O. Lehner - Using Gaze Behavior to Measure Cognitive Load - Proceedings of the NeuroIS Retreat 2018, Vienna, Austria, 2018, pp. 1-10
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Sankey, Sunburst & Co - Usability of Interaktive Big Data Visualization

P. Hofer, C. Walchshofer, C. Eisl, A. Mayr, L. Perkhofer - Sankey, Sunburst & Co - Usability of Interaktive Big Data Visualization - Proceedings of CARF 2018 Luzern, Luzern, Switzerland, 2018, pp. 92-116
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Bars and Pies make reports understandable

P. Hofer, A. Mayr, L. Perkhofer - Bars and Pies make reports understandable - isreport, 2018, pp. 20-21
  • Non-scientific
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Excellent Reporting Design

C. Eisl, L. Perkhofer, P. Hofer, H. Losbichler - Excellent Reporting Design - Haufe Verlag, 2018, pp. 1-104
  • Book
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Applying Cognitive Fit Theory on Financial Information Visualization: recognizing Cognitive Load

L. Falschlunger, O. Lehner, H. Losbichler - Applying Cognitive Fit Theory on Financial Information Visualization: recognizing Cognitive Load - Proceedings of the 16th FRAP Conference, Cambridge, United Kingdom of Great Britain and Northern Ireland, 2017, pp. 1-36
Using earlier research explaining the efficiency and effectiveness of cognitive processes in in-formation visualisation the current study enhances the theory…   mehr
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Controller-Mission Statement yesterday and today

H. Losbichler, R. Niedermayr-Kruse - Controller-Mission Statement yesterday and today in Standards in Controlling (Editors: R. Gleich, H. Losbichler, K. Möller, M. Tschandl) - Haufe Verlag, 2017, pp. 31-52
  • Book
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Working Capital Financing

H. Losbichler - Working Capital Financing in Handbook Corporate Finance (Editors: F. Mittendorfer, K. Mittermair) - Linde Verlag, 2017, pp. 28-48
  • Book
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Eye Tracking for better reports

H. Losbichler, N. Michels-Kim - Eye Tracking for better reports - Strategic Finance, 2017, pp. 37-42
  • Non-scientific
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

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