FH Upper AustriaResearch & Development

Accounting, Controlling and Financial Management Research Center Steyr Campus

Publications

Deriving a holistic cognitive fit model for an optimal visualization of data for management decisions

L. Falschlunger, O. Lehner, E. Grabmann, H. Losbichler - Deriving a holistic cognitive fit model for an optimal visualization of data for management decisions - Proceedings of the 2nd International Symposium on Partial Least Squares Path Modeling, Sevilla, Spain, 2015, pp. 1-6
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Information Design of annual reports in germany

C. Eisl, H. Losbichler, L. Falschlunger, E. Grabmann, D. Hofer, A. Greil - Information Design of annual reports in germany - Report, FH OÖ Fakultät Steyr, Austria, 2015, pp. 1-56
  • Report
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

The Role of Controllers dependent on the CEOs

R. Ottel, H. Losbichler - The Role of Controllers dependent on the CEOs - Controller Magazine, 2015, pp. 4-10
  • Non-scientific
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Performance Measurement in Times of Big Data

H. Losbichler, S. Gänßlen - Performance Measurement in Times of Big Data - Controlling, 2015, pp. 307-312
  • Non-scientific
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

New Directions in Reporting Design

H. Losbichler, C. Eisl, L. Falschlunger, D. Loitz - New Directions in Reporting Design - Business Reporting, 2015, pp. 322-327
  • Non-scientific
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Industry 4.0 - Controlling in the Age of Intelligent Networking

P. Horvath, U. Michel, S. Gänßlen, H. Losbichler, L. Grünert, J. Weber, K. Steinke, M. Blachfellner, G. Sejdic - Industry 4.0 - Controlling in the Age of Intelligent Networking - Controller Magazine, 2015, pp. 34-40
  • Non-scientific
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Information graphics - the ultimate test

C. Eisl, H. Losbichler - Information graphics - the ultimate test - Best Practice Reporting Austria 2014, 2014, pp. 34-37
  • Non-scientific
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Auswirkungen der Finanz- und Wirtschaftskrise auf die empirische Relevanz des Goodwill und Impairment-Only-Approaches europäischer Unternehmen

S. Leitner-Hanetseder, C. Wimmer - Auswirkungen der Finanz- und Wirtschaftskrise auf die empirische Relevanz des Goodwill und Impairment-Only-Approaches europäischer Unternehmen - IRZ-Journal for International Financial Accounting, 2014, pp. 251-257
  • Non-scientific
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

How does the elimination of the proportionate consolidation method for joint venture investments influence European companies?

S. Leitner-Hanetseder, M. Stockinger - How does the elimination of the proportionate consolidation method for joint venture investments influence European companies? - ACRN Oxford Journal of Finance and Risk Perspectives, Vol. 3, No. 1, 2014, pp. 1-18
Following the adoption of IFRS 11 “Joint Arrangements”on 1January 2014,IFRS-reporting entities are facing new challenges regarding the…   mehr
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Neues aus dem Fachsenat der KWT und des AFRAC

S. Leitner-Hanetseder, W. Fleischer, G. Marterbauer, C. Nowotny - Neues aus dem Fachsenat der KWT und des AFRAC in Certified Public Accounts Yearbook 2015 (Editors: IWP) - Linde Verlag, 2014, pp. 113-135
  • Book
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Evaluating SOX Section 404: Costs, Benefits and Earnings Management

B. Fischer, B. Gral, O. Lehner - Evaluating SOX Section 404: Costs, Benefits and Earnings Management - Journal of Finance and Risk Perspectives, Vol. 3, No. 1, 2014
Abstract. Some issues of the Sarbanes Oxley Act of 2002 are still discussed controversially in literature. Thereof, Section 404 concerning internal control…   mehr
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Antecedents of social entrepreneurship: between public service motivation and the need for achievement

O. Lehner, A. Germak - Antecedents of social entrepreneurship: between public service motivation and the need for achievement - International Journal of Social Entrepreneurship and Innovation, Vol. 3, No. 3, 2014, pp. 214-229
A survey designed by the authors was administered to social impact hub members worldwide in an effort to better understand the motivational bases of social…   mehr
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Impression Management - an empirical investigation of the use of graphs in annual reports in Europe

L. Falschlunger, C. Eisl, H. Losbichler, A. Greil - Impression Management - an empirical investigation of the use of graphs in annual reports in Europe - Proceedings in Finance and Risk Series'14, Oxford, United Kingdom of Great Britain and Northern Ireland, 2014, pp. 262-287
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Forecasting Methods for volatile factors in budgeting - an empirical analysis of large Austrian companies

P. Hofer, M. Hattinger, C. Eisl, A. Mayr - Forecasting Methods for volatile factors in budgeting - an empirical analysis of large Austrian companies - 7th International Conference: An Enterprise Odyssey: Leadership, Innovation and Development for Responsible Economy, Zadar, Croatia, 2014, pp. 71-73
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

External Controlling by public accountants - An emprical analysis of small enterprises and public accountants in Upper Austria

A. Mayr, P. Hofer, C. Eisl - External Controlling by public accountants - An emprical analysis of small enterprises and public accountants in Upper Austria - 7th International Conference: An Enterprise Odyssey: Leadership, Innovation and Development for Responsible Economy, Zadar, Croatia, 2014, pp. 81-83
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Using Eye Tracking Technology to Improve Information Perception of Tabular Managerial Information

L. Falschlunger, C. Eisl, H. Losbichler, A. Greil - Using Eye Tracking Technology to Improve Information Perception of Tabular Managerial Information - Proceedings FFH 2014, Kufstein, Austria, 2014, pp. 246-250
Due to the fact that the quality of decisions is linked to the availability of information and to the ability of the human brain to process this in an…   mehr
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Improving Information Perception of Graphical Displays – an Experimental Study on the Display of Column Graphs

L. Falschlunger, C. Eisl, H. Losbichler, A. Greil - Improving Information Perception of Graphical Displays – an Experimental Study on the Display of Column Graphs - Proceedings of the 22nd International Conference in Central Europe on Computer Graphics, Visualization and Computer Vision'2014, Pilsen, Czech Republic, 2014, pp. 19-26
Due to the fact that the quality of decisions is linked to the availability of information and to the ability of the human brain to process this in an…   mehr
  • Proceedings
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

The Meaning of Business Partnering in Controlling

S. Gänßlen, H. Losbichler, P. Simons, N. Michels-Kim, B. Radtke, M. Schmitz, C. Kölzer, C. Willmes - The Meaning of Business Partnering in Controlling - Controlling & Management Review, 2014, pp. 28-34
  • Non-scientific
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Reporting Design - A systematic literature review

C. Eisl, L. Falschlunger, P. Hofer, M. Jungert - Reporting Design - A systematic literature review - Journal of Finance and Risk Perspectives, Vol. 2, No. 2, 2013, pp. 27-47
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Exogenous attentional capture by subliminal abrupt-onset cues: Evidence from contrast-polarity independent cueing effects.

I. Fuchs, J. Theeuwes, U. Ansorge - Exogenous attentional capture by subliminal abrupt-onset cues: Evidence from contrast-polarity independent cueing effects. - JOURNAL OF EXPERIMENTAL PSYCHOLOGY-HUMAN PERCEPTION AND PERFORMANCE, Vol. 39, No. 4, 2013, pp. 974-988
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

Parafoveal X-masks interfere with foveal word recognition: Evidence from fixation-related brain potentials.

F. Hutzler, I. Fuchs, B. Gagl, S. Schuster, F. Richlan, M. Braun, S. Hawelka - Parafoveal X-masks interfere with foveal word recognition: Evidence from fixation-related brain potentials. - Frontiers in Systems Neuroscience, Vol. 7, No. 33, 2013, pp. 10
  • Journal
  • Controlling, Rechnungswesen und Finanzmanagement (CRF)

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