Essec\Faculty\Model\Profile {#2233
#_id: "B00389792"
#_source: array:39 [
"bid" => "B00389792"
"academId" => "2060"
"slug" => "linder-stefan"
"fullName" => "Stefan LINDER"
"lastName" => "LINDER"
"firstName" => "Stefan"
"title" => array:2 [
"fr" => "Professeur"
"en" => "Professor"
]
"email" => "linder@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0)1 34 43 32 38"
"sites" => []
"facNumber" => "2060"
"externalCvUrl" => "https://faculty.essec.edu/cv/linder-stefan/pdf"
"googleScholarUrl" => "https://scholar.google.com/citations?user=TT9JdnAAAAAJ"
"facOrcId" => "https://orcid.org/0000-0001-8220-5760"
"career" => array:4 [
0 => Essec\Faculty\Model\CareerItem {#2260
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2011-09-01"
"endDate" => "2017-08-31"
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur assistant"
"en" => "Assistant Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
1 => Essec\Faculty\Model\CareerItem {#2261
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2017-09-01"
"endDate" => "2023-09-01"
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur associé"
"en" => "Associate Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
2 => Essec\Faculty\Model\CareerItem {#2262
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2022-09-01"
"endDate" => "2025-08-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other appointments"
"fr" => "Autres positions"
]
"label" => array:2 [
"fr" => "responsable du département Comptabilité et contrôle de gestion"
"en" => "Head of the Accounting and Management Control Department"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
3 => Essec\Faculty\Model\CareerItem {#2263
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2023-09-01"
"endDate" => null
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur"
"en" => "Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"diplomes" => []
"bio" => array:2 [
"fr" => "<p><b>Stefan Linder</b> est professeur et ancien responsable du département Comptabilité et Contrôle de Gestion à l'ESSEC Business School. Il a fait ses études d'économie et de la gestion des entreprrises à la WHU Otto Beisheim School of Management, à l'Université Queen's de Kingston (Ontario) et à l'ESC Audencia (France). Il est titulaire d'un doctorat de la WHU Otto Beisheim School of Management (Allemagne) et a obtenu un Ph.D de la Copenhagen Business School (Danemark). Il possède de l'expérience (temps plein/temps partiel) en tant que consultant en gestion ainsi qu'en tant que freelancer accompagnant de grands clients dans la refonte de leurs systèmes de contrôle interne. Il a été chercheur invité à Scancor (Stanford University) en Californie, à Zeppelin University (Allemagne) at à l'University of Vienna (Autriche) et est un ancien élève du Global Colloquium on Participant-Centered Learning de la Harvard Business School. Stefan enseigne aux niveaux BBA, Grande Ecole (MiM), mastères spécialisés, EMBA, hybrid EMBA et Ph.D. Il est au Teaching Committee de la Grande Ecole et coordonne ou co-coordonne plusieurs cours. Ses travaux de recherche se concentrent sur l'interaction entre le contrôle de gestion, l'entrepreneuriat et le bien-être et ont été publiés, entre autres, dans plusieurs ouvrages et dans <i>Comptabilité Contrôle Audit, European Accounting Review</i>, <i>IEEE Transactions on Engineering Management, International Journal of Management Reviews, Journal of Banking & Finance</i>, <i>Journal of Business Ethics,</i> <i>Journal of Management</i>, and<i> Management Accounting Research</i>. En 2024, avec Tina Saebi et Nicolai J. Foss, il a reçu le prestigieux Scholarly Impact Award du Journal of Management pour leur article intitulé « Social Entrepreneurship Research: Past Achievements and Future Promises » (Recherche sur l'entrepreneuriat social : réalisations passées et promesses futures). Ce prix récompense les articles qui ont eu le plus d'impact dans leur domaine au cours des cinq dernières années. </p>\n"
"en" => """
<p><b>Stefan Linder</b> is a Full Professor at ESSEC Business School and former head of department of the Department of Accounting & Management Control. He studied business administration at WHU Otto Beisheim School of Management, Queen's University in Kingston (Ontario) and ESC Audencia (France). He holds a doctoral degree from WHU Otto Beisheim School of Management (Germany) and obtained a Ph.D. from Copenhagen Business School (Denmark). He has experience (full-time/part-time) as a management consultant as well as a free-lancer supporting large clients in redesigning their internal control systems. He’s been a visiting scholar at Scancor (Stanford University), at Zeppelin University (Germany) and the University of Vienna (Austria) and is an alumnus of Harvard Business School's Global Colloquium on Participant-Centered Learning. Stefan teaches at the BBA, Grande Ecole / Master in Management (MiM), specialized Masters, EMBA, hybrid EMBA, and Ph.D. level. He serves on the MiM Teaching Committee and coordinates or co-coordinates various courses. His work focuses on the interplay of management control, entrepreneurship, and well-being and has been published, among others, in several books and in <i>European Accounting Review</i>, <i>IEEE Transactions on Engineering Management, International Journal of Management Reviews, Journal of Banking & Finance</i>, <i>Journal of Business Ethics,</i> <i>Journal of Management</i>, and<i> Management Accounting Research</i>. In 2024, together with Tina Saebi and Nicolai J. Foss, he received the prestigious Scholarly Impact Award from Journal of Management for their article on "Social Entrepreneurship Research: Past Achievements and Future Promises". The award recognizes articles that made the most significant impact in their field over the previous five years. </p>\n
\n
<p> </p>\n
"""
]
"department" => array:2 [
"fr" => "Comptabilité et contrôle de gestion"
"en" => "Accounting and Management Control "
]
"industrrySectors" => array:2 [
"fr" => "Automobiles et composants automobiles - Services de télécommunications - Services publics de gaz et d'électricité - Services professionnels : Conseil, Juridique, Comptabilité - Aerospatial et défense - Compagnies aériennes"
"en" => "Automobiles & Auto Components - Telecommunication Services - Electric & Gas Utilities - Professional Services: Consulting, Legal, Accounting - Aerospace and Defense - Airlines"
]
"researchFields" => array:2 [
"fr" => "Contrôle de gestion - Comportement organisationnel - Gestion - Gestion de la connaissance - Ressources humaines - Théorie organisationnelle - Stratégie - Ethique des affaires et philosophie - Développement durable et comptabilité sociale"
"en" => "Management Control - Organizational Behavior - Management - Knowledge Management - Human Resources - Organizational Theory - Strategy - Business Ethics & Business Philosophy - Sustainability & Social Accounting"
]
"teachingFields" => array:2 [
"fr" => "Contrôle de gestion - Comportement organisationnel - Management - Stratégie"
"en" => "Management Control - Organizational Behavior - Management - Strategy"
]
"distinctions" => array:1 [
0 => Essec\Faculty\Model\Distinction {#2264
#_index: null
#_id: null
#_source: array:6 [
"date" => "2025-01-01"
"label" => array:2 [
"fr" => "2024 Journal of Management Scholarly Impact Winner"
"en" => "2024 Journal of Management Scholarly Impact Winner"
]
"type" => array:2 [
"fr" => "Prix"
"en" => "Awards"
]
"tri" => " 1 "
"institution" => array:2 [
"fr" => "Journal of Management ISSN: 0149-2063"
"en" => "Journal of Management ISSN: 0149-2063"
]
"country" => array:2 [
"fr" => "États-Unis"
"en" => "United States of America"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"teaching" => array:23 [
0 => Essec\Faculty\Model\TeachingItem {#2253
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2021"
"endDate" => null
"program" => "Grande Ecole - Master in Management"
"label" => array:2 [
"fr" => "Instruments de gestion & comportements"
"en" => "Instruments de gestion & comportements"
]
"type" => array:2 [
"fr" => "Management"
"en" => "Management"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
1 => Essec\Faculty\Model\TeachingItem {#2240
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2020"
"endDate" => null
"program" => "Global BBA"
"label" => array:2 [
"fr" => "Performance Management and Business Model Innovation in the Digital Era"
"en" => "Performance Management and Business Model Innovation in the Digital Era"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
2 => Essec\Faculty\Model\TeachingItem {#2239
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2015"
"endDate" => null
"program" => "Executive MBA - Week-end track"
"label" => array:2 [
"fr" => "Managerial Accounting"
"en" => "Managerial Accounting"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
3 => Essec\Faculty\Model\TeachingItem {#2252
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2015"
"endDate" => null
"program" => "PHD (MS BAR + PhD)"
"label" => array:2 [
"fr" => "Foundations of Management I"
"en" => "Foundations of Management I"
]
"type" => array:2 [
"fr" => "Management"
"en" => "Management"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
4 => Essec\Faculty\Model\TeachingItem {#2236
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2013"
"endDate" => null
"program" => "Global BBA"
"label" => array:2 [
"fr" => "Contrôle de Gestion Stratégique"
"en" => "Strategic Management Control"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
5 => Essec\Faculty\Model\TeachingItem {#2241
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2013"
"endDate" => null
"program" => "Grande Ecole - Master in Management"
"label" => array:2 [
"fr" => "Managing Plans and Projects"
"en" => "Managing Plans and Projects"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
6 => Essec\Faculty\Model\TeachingItem {#2232
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2011"
"endDate" => null
"program" => "Grande Ecole - Master in Management"
"label" => array:2 [
"fr" => "Strategic Cost Management"
"en" => "Strategic Cost Management"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
7 => Essec\Faculty\Model\TeachingItem {#2257
#_index: null
#_id: null
#_source: array:7 [
"startDate" => null
"endDate" => "2022"
"program" => null
"label" => array:2 [
"fr" => "Trois essais en économétrie financière pour risque systémique"
"en" => "Trois essais en économétrie financière pour risque systémique"
]
"type" => array:2 [
"fr" => "Membre de jury"
"en" => "Thesis jury member"
]
"institution" => array:2 [
"fr" => "Université Cergy-Pontoise"
"en" => "Université Cergy-Pontoise"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
8 => Essec\Faculty\Model\TeachingItem {#2259
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2020"
"endDate" => "2021"
"program" => null
"label" => array:2 [
"fr" => ""
"en" => "UV de recherche"
]
"type" => array:2 [
"fr" => "Encadrement UV de recherche"
"en" => "Supervision of Research UV"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
}
9 => Essec\Faculty\Model\TeachingItem {#2249
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2019"
"endDate" => "2021"
"program" => "Grande Ecole - Master in Management"
"label" => array:2 [
"fr" => "Accounting Refresher, Part 2: Management Acounting"
"en" => "Accounting Refresher, Part 2: Management Acounting"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
10 => Essec\Faculty\Model\TeachingItem {#2247
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2019"
"endDate" => "2020"
"program" => "Grande Ecole - Master in Management"
"label" => array:2 [
"fr" => "Management Control"
"en" => "Management Control"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
11 => Essec\Faculty\Model\TeachingItem {#2251
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2018"
"endDate" => "2019"
"program" => "Management des organisations"
"label" => array:2 [
"fr" => "Coûts & cycle de vie"
"en" => "Coûts & cycle de vie"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
12 => Essec\Faculty\Model\TeachingItem {#2250
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2017"
"endDate" => "2019"
"program" => "Tronc commun EMS"
"label" => array:2 [
"fr" => "Cost Analysis"
"en" => "Cost Analysis"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
13 => Essec\Faculty\Model\TeachingItem {#2256
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2014"
"endDate" => "2019"
"program" => null
"label" => array:2 [
"fr" => "Essays on performance manipulation"
"en" => "Essays on performance manipulation"
]
"type" => array:2 [
"fr" => "Co-directeur de thèse"
"en" => "Thesis co-director"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
14 => Essec\Faculty\Model\TeachingItem {#2244
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2017"
"endDate" => "2017"
"program" => null
"label" => array:2 [
"fr" => "Methoden der Controllingforschung"
"en" => "Methoden der Controllingforschung"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "University of Augsburg"
"en" => "University of Augsburg"
]
"country" => array:2 [
"fr" => "Allemagne"
"en" => "Germany"
]
]
+lang: "fr"
}
15 => Essec\Faculty\Model\TeachingItem {#2258
#_index: null
#_id: null
#_source: array:7 [
"startDate" => null
"endDate" => "2016"
"program" => null
"label" => array:2 [
"fr" => """
Essays on Regulatory Determinants of \n
European Banks’ Reporting Quality,
"""
"en" => """
Essays on Regulatory Determinants of \n
European Banks’ Reporting Quality,
"""
]
"type" => array:2 [
"fr" => "Membre de jury"
"en" => "Thesis jury member"
]
"institution" => array:2 [
"fr" => "Université Cergy-Pontoise"
"en" => "Université Cergy-Pontoise"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
16 => Essec\Faculty\Model\TeachingItem {#2248
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2013"
"endDate" => "2016"
"program" => "Grande Ecole - Master in Management"
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"en" => "Accounting Refresher, Part 2: Management Acounting"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
17 => Essec\Faculty\Model\TeachingItem {#2246
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2013"
"endDate" => "2013"
"program" => "Grande Ecole - Master in Management"
"label" => array:2 [
"fr" => "Management Control"
"en" => "Management ControlManagement Control"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "Singapour"
"en" => "Singapore"
]
]
+lang: "fr"
}
18 => Essec\Faculty\Model\TeachingItem {#2245
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2011"
"endDate" => "2012"
"program" => "Grande Ecole - Master in Management"
"label" => array:2 [
"fr" => "Management Control"
"en" => "Management Control"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
19 => Essec\Faculty\Model\TeachingItem {#2242
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2011"
"endDate" => "2011"
"program" => null
"label" => array:2 [
"fr" => "Managerial Accounting for Competitive Advantage and Innovation"
"en" => "Managerial Accounting for Competitive Advantage and Innovation"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "Copenhagen Business School"
"en" => "Copenhagen Business School"
]
"country" => array:2 [
"fr" => "Danemark"
"en" => "Denmark"
]
]
+lang: "fr"
}
20 => Essec\Faculty\Model\TeachingItem {#2255
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2009"
"endDate" => "2010"
"program" => null
"label" => array:2 [
"fr" => "International Business Strategy"
"en" => "International Business Strategy"
]
"type" => array:2 [
"fr" => "Management"
"en" => "Management"
]
"institution" => array:2 [
"fr" => "Copenhagen Business School"
"en" => "Copenhagen Business School"
]
"country" => array:2 [
"fr" => "Danemark"
"en" => "Denmark"
]
]
+lang: "fr"
}
21 => Essec\Faculty\Model\TeachingItem {#2254
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2008"
"endDate" => "2010"
"program" => null
"label" => array:2 [
"fr" => "Paradoxes in Strategic Management"
"en" => "Paradoxes in Strategic Management"
]
"type" => array:2 [
"fr" => "Management"
"en" => "Management"
]
"institution" => array:2 [
"fr" => "Copenhagen Business School"
"en" => "Copenhagen Business School"
]
"country" => array:2 [
"fr" => "Danemark"
"en" => "Denmark"
]
]
+lang: "fr"
}
22 => Essec\Faculty\Model\TeachingItem {#2243
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2005"
"endDate" => "2007"
"program" => null
"label" => array:2 [
"fr" => "Knowledge Management and Management Control Systems"
"en" => "Knowledge Management and Management Control Systems"
]
"type" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"institution" => array:2 [
"fr" => "Dauphine Fondation"
"en" => "Dauphine Fondation"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
}
]
"otherActivities" => array:4 [
0 => Essec\Faculty\Model\ExtraActivity {#2235
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2014-01-01"
"endDate" => "2021-06-30"
"year" => null
"uuid" => null
"type" => array:2 [
"fr" => "Services"
"en" => "Services"
]
"subType" => array:2 [
"fr" => null
"en" => null
]
"label" => array:2 [
"fr" => "Membre du comité pour les PhD"
"en" => "Member of Ph.D. committee"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
1 => Essec\Faculty\Model\ExtraActivity {#2237
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2008-06-01"
"endDate" => null
"year" => null
"uuid" => "502"
"type" => array:2 [
"fr" => "Activités professionnelles"
"en" => "Professional activities"
]
"subType" => array:2 [
"fr" => "Consulting"
"en" => "Consulting"
]
"label" => array:2 [
"fr" => "Consultant en Management (Free-lance)"
"en" => "Management consultant (Free-lancer)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => "Allemagne"
"en" => "Germany"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
2 => Essec\Faculty\Model\ExtraActivity {#2234
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2018-01-01"
"endDate" => "2022-08-30"
"year" => null
"uuid" => null
"type" => array:2 [
"fr" => "Services"
"en" => "Services"
]
"subType" => array:2 [
"fr" => null
"en" => null
]
"label" => array:2 [
"fr" => "Member of the Pedagogical Committee of the BBA"
"en" => "Member of the Pedagogical Committee of the BBA"
]
"institution" => array:2 [
"fr" => "Essec Global BBA"
"en" => "Essec Global BBA"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
3 => Essec\Faculty\Model\ExtraActivity {#2238
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2022-09-01"
"endDate" => null
"year" => null
"uuid" => null
"type" => array:2 [
"fr" => "Services"
"en" => "Services"
]
"subType" => array:2 [
"fr" => null
"en" => null
]
"label" => array:2 [
"fr" => "Head of Department"
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]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"theses" => array:3 [
0 => Essec\Faculty\Model\These {#2265
#_index: null
#_id: null
#_source: array:9 [
"year" => "2019"
"startDate" => "2014"
"endDate" => "2019"
"student" => "KHAJEHNEJAD Sabra"
"firstJob" => "Assistant Professor - KU Leuven"
"label" => array:2 [
"fr" => "Essays on performance manipulation"
"en" => "Essays on performance manipulation"
]
"role" => array:2 [
"fr" => "Co-directeur de thèse"
"en" => "Thesis co-director"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
1 => Essec\Faculty\Model\These {#2266
#_index: null
#_id: null
#_source: array:9 [
"year" => "2016"
"startDate" => null
"endDate" => "2016"
"student" => "PORUMB V. -A."
"firstJob" => "University of Groningen"
"label" => array:2 [
"fr" => """
Essays on Regulatory Determinants of \n
European Banks’ Reporting Quality,
"""
"en" => """
Essays on Regulatory Determinants of \n
European Banks’ Reporting Quality,
"""
]
"role" => array:2 [
"fr" => "Membre de jury"
"en" => "Thesis jury member"
]
"institution" => array:2 [
"fr" => "Université Cergy-Pontoise"
"en" => "Université Cergy-Pontoise"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
2 => Essec\Faculty\Model\These {#2267
#_index: null
#_id: null
#_source: array:9 [
"year" => "2022"
"startDate" => null
"endDate" => "2022"
"student" => "SANGWON LEE S."
"firstJob" => "ESDES Lyon Business School UCLy"
"label" => array:2 [
"fr" => "Trois essais en économétrie financière pour risque systémique"
"en" => "Three essays on financial econometrics for systemic risk"
]
"role" => array:2 [
"fr" => "Membre de jury"
"en" => "Thesis jury member"
]
"institution" => array:2 [
"fr" => "Université Cergy-Pontoise"
"en" => "Université Cergy-Pontoise"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#2233}
}
]
"indexedAt" => "2026-01-30T06:21:22.000Z"
"contributions" => array:88 [
0 => Essec\Faculty\Model\Contribution {#2269
#_index: "academ_contributions"
#_id: "12689"
#_source: array:18 [
"id" => "12689"
"slug" => "12689-social-entrepreneurship"
"yearMonth" => "2021-06"
"year" => "2021"
"title" => "Social Entrepreneurship"
"description" => "LINDER, S. (2021). Social Entrepreneurship. <i>ESSEC Knowledge</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-02-02 15:15:34"
"publicationUrl" => "https://knowledge.essec.edu/en/innovation/social-entrepreneurship.html"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
1 => Essec\Faculty\Model\Contribution {#2271
#_index: "academ_contributions"
#_id: "6016"
#_source: array:18 [
"id" => "6016"
"slug" => "6016-free-to-choose-organizational-context-and-the-intensity-of-opportunity-evaluation"
"yearMonth" => "2013-09"
"year" => "2013"
"title" => "Free to Choose? Organizational Context and the Intensity of Opportunity Evaluation"
"description" => "LINDER, S., LYNGSIE, J., FOSS, N.J. et ZAHRA, S.A. (2013). Free to Choose? Organizational Context and the Intensity of Opportunity Evaluation. Dans: 7th Conference on Performance Measurement and Management Control."
"authors" => array:4 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "LYNGSIE J."
]
2 => array:1 [
"name" => "FOSS N. J."
]
3 => array:1 [
"name" => "ZAHRA S. A."
]
]
"ouvrage" => "7th Conference on Performance Measurement and Management Control"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#2273
#_index: "academ_contributions"
#_id: "6173"
#_source: array:18 [
"id" => "6173"
"slug" => "6173-incentives-for-socially-responsible-behavior-or-management-srb-is-bribing-managers-a-promising-way-to-foster-srb"
"yearMonth" => "2013-12"
"year" => "2013"
"title" => "Incentives for Socially Responsible Behavior (or Management?) (SRB): Is "Bribing" Managers a Promising Way to Foster SRB?"
"description" => "LINDER, S. et MOTTIS, N. (2013). Incentives for Socially Responsible Behavior (or Management?) (SRB): Is "Bribing" Managers a Promising Way to Foster SRB? Dans: 4th European Reward Management Conference."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "MOTTIS N."
]
]
"ouvrage" => "4th European Reward Management Conference"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#2270
#_index: "academ_contributions"
#_id: "13249"
#_source: array:18 [
"id" => "13249"
"slug" => "13249-a-healthy-corporate-culture-the-role-of-management-control"
"yearMonth" => "2021-04"
"year" => "2021"
"title" => "A Healthy Corporate Culture: The Role of Management Control"
"description" => "CASARIN, V. et LINDER, S. (2021). A Healthy Corporate Culture: The Role of Management Control. <i>LEIZ Leadership Log</i>, pp. 24-25."
"authors" => array:2 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "employee health"
1 => "well-being"
2 => "management control"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://issuu.com/zeppelin-university/docs/log-9/24"
"publicationInfo" => array:3 [
"pages" => "24-25"
"volume" => "9"
"number" => "April"
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => "Allemagne"
"en" => "Germany"
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2274
#_index: "academ_contributions"
#_id: "6730"
#_source: array:18 [
"id" => "6730"
"slug" => "6730-navigating-stormy-seas-another-look-at-the-interplay-of-middle-manager-involvement-and-formal-planning"
"yearMonth" => "2018-06"
"year" => "2018"
"title" => "Navigating Stormy Seas: Another Look at the Interplay of Middle Manager Involvement and Formal Planning"
"description" => "LINDER, S. et SAX, J. (2018). Navigating Stormy Seas: Another Look at the Interplay of Middle Manager Involvement and Formal Planning. Dans: 41st European Accounting Association (EAA) Annual Congress 2018."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "SAX J."
]
]
"ouvrage" => "41st European Accounting Association (EAA) Annual Congress 2018"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2268
#_index: "academ_contributions"
#_id: "13695"
#_source: array:18 [
"id" => "13695"
"slug" => "13695-what-kind-of-person-can-resist-corruption"
"yearMonth" => "2022-03"
"year" => "2022"
"title" => "What Kind of Person Can Resist Corruption?"
"description" => "LINDER, S., TANNER, C., SOHN, M. et SMITH, J. (2022). What Kind of Person Can Resist Corruption? <i>The New Nation</i>."
"authors" => array:4 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "TANNER Carmen"
]
2 => array:1 [
"name" => "SOHN Matthias"
]
3 => array:1 [
"name" => "SMITH Julia"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "corruption; protected values;"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://thedailynewnation.com/news/318191/What-Kind-of-Person-Can-Resist-Corruption?"
"publicationInfo" => array:3 [
"pages" => null
"volume" => "https://thedailynewnation.com/news/318191/What-Kind-of-Person-Can-Resist-Corruption?"
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2272
#_index: "academ_contributions"
#_id: "13696"
#_source: array:18 [
"id" => "13696"
"slug" => "13696-sind-wir-eigentlich-alle-korrupt"
"yearMonth" => "2022-04"
"year" => "2022"
"title" => "Sind wir eigentlich alle korrupt?"
"description" => "LINDER, S., SOHN, M. et TANNER, C. (2022). Sind wir eigentlich alle korrupt? <i>Wirtschaftspsychologie heute</i>."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "SOHN Matthias"
]
2 => array:1 [
"name" => "TANNER Carmen"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "corruption; personality traits;"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://www.wirtschaftspsychologie-heute.de/sind-wir-eigentlich-alle-korrupt/"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => "Allemagne"
"en" => "Germany"
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2275
#_index: "academ_contributions"
#_id: "7350"
#_source: array:18 [
"id" => "7350"
"slug" => "7350-the-impact-of-management-control-systems-on-work"
"yearMonth" => "2012-10"
"year" => "2012"
"title" => "The Impact of Management Control Systems on Work"
"description" => "CAVELIUS, F., GOMEZ, M.L., LINDER, S., LORINO, P., MOTTIS, N. et ZICARI, A. (2012). The Impact of Management Control Systems on Work. Dans: 3ème Etats Généraux du Management 2012: Nouvelles Frontières du Management."
"authors" => array:6 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "GOMEZ Marie-Léandre"
"bid" => "B00006563"
"slug" => "gomez-marie-leandre"
]
2 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
3 => array:3 [
"name" => "LORINO Philippe"
"bid" => "B00000330"
"slug" => "lorino-philippe"
]
4 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
5 => array:1 [
"name" => "MOTTIS N."
]
]
"ouvrage" => "3ème Etats Généraux du Management 2012: Nouvelles Frontières du Management"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2276
#_index: "academ_contributions"
#_id: "3748"
#_source: array:18 [
"id" => "3748"
"slug" => "3748-investitionsentscheidungen-aus-verhaltensorientierter-perspektive"
"yearMonth" => "2014-11"
"year" => "2014"
"title" => "Investitionsentscheidungen aus verhaltensorientierter Perspektive"
"description" => "WEBER, A.P., HIRSCH, B., LINDER, S. et ZAYER, E. (2014). Investitionsentscheidungen aus verhaltensorientierter Perspektive. Dans: <i>Verhaltensanalyse im Controlling</i>. 1st ed. Wiley, pp. 33-49."
"authors" => array:4 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "WEBER André Paul"
]
2 => array:1 [
"name" => "HIRSCH B."
]
3 => array:1 [
"name" => "ZAYER E."
]
]
"ouvrage" => "Verhaltensanalyse im Controlling"
"keywords" => array:3 [
0 => "Comportement"
1 => "Contrôle de gestion"
2 => "Investissements"
]
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "33-49"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Une discussion des décisions d'investissement du point de vue des bais cognitives."
"en" => "This chapter provides a primer on capital expenditure decision-making from a behavioral perspective with a special emphasis on the cognitive biases and heuristics that may impact decision-making in practice and the lessons to draw for minimizing these effects in practice."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:1 [
0 => "abstract.en.keyword"
]
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2277
#_index: "academ_contributions"
#_id: "9924"
#_source: array:18 [
"id" => "9924"
"slug" => "9924-controlling"
"yearMonth" => "2002-11"
"year" => "2002"
"title" => "Controlling"
"description" => "LINDER, S. et HORVÁTH, P. (2002). Controlling. München: Vahlen, Allemagne."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "HORVÁTH Péter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:23"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "387-388"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Compte-rendus d'ouvrage"
"en" => "Book reviews"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2278
#_index: "academ_contributions"
#_id: "9939"
#_source: array:18 [
"id" => "9939"
"slug" => "9939-stand-der-planung-und-kontrolle-betrieblicher-investitionen"
"yearMonth" => "2002-06"
"year" => "2002"
"title" => "Stand der Planung und Kontrolle betrieblicher Investitionen"
"description" => "LINDER, S., SPILLECKE, D. et WEBER, J. (2002). Stand der Planung und Kontrolle betrieblicher Investitionen. <i>Kostenrechnungspraxis</i>, 46(5), pp. 291-297."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "SPILLECKE Dennis"
]
2 => array:1 [
"name" => "WEBER Jürgen"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:23"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "291-297"
"volume" => "46"
"number" => "5"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2279
#_index: "academ_contributions"
#_id: "9949"
#_source: array:18 [
"id" => "9949"
"slug" => "9949-beyond-budgeting-bei-verbundeffekten"
"yearMonth" => "2003-03"
"year" => "2003"
"title" => "Beyond Budgeting bei Verbundeffekten?”"
"description" => "LINDER, S., SPILLECKE, D. et WEBER, J. (2003). Beyond Budgeting bei Verbundeffekten?”. <i>Zeitschrift für Controlling & Management</i>, 47, pp. 111-120."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "SPILLECKE Dennis"
]
2 => array:1 [
"name" => "WEBER Jürgen"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:23"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "111-120"
"volume" => "47"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2280
#_index: "academ_contributions"
#_id: "9985"
#_source: array:18 [
"id" => "9985"
"slug" => "9985-better-budgeting-oder-beyond-budgeting-eine-analyse-aus-koordinationstheoretischer-perspektive"
"yearMonth" => "2004-05"
"year" => "2004"
"title" => "(Better) Budgeting oder Beyond Budgeting? Eine Analyse aus koordinationstheoretischer Perspektive"
"description" => "LINDER, S. et WEBER, J. (2004). (Better) Budgeting oder Beyond Budgeting? Eine Analyse aus koordinationstheoretischer Perspektive. <i>Controller Magazin</i>, 29, pp. 224-228."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "WEBER Jürgen"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "224-228"
"volume" => "29"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2281
#_index: "academ_contributions"
#_id: "9988"
#_source: array:18 [
"id" => "9988"
"slug" => "9988-better-budgeting-und-beyond-budgeting-erfolgreich-implementieren"
"yearMonth" => "2004-12"
"year" => "2004"
"title" => "Better Budgeting und Beyond Budgeting erfolgreich implementieren"
"description" => "LINDER, S. et WEBER, J. (2004). Better Budgeting und Beyond Budgeting erfolgreich implementieren. <i>Controlling</i>, 16, pp. 677-681."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "WEBER Jürgen"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "677-681"
"volume" => "16"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2282
#_index: "academ_contributions"
#_id: "9989"
#_source: array:18 [
"id" => "9989"
"slug" => "9989-beyond-budgeting-better-budgeting-ohne-feste-budgets-zielorientiert-fuhren-und-erfolgreich-steuern"
"yearMonth" => "2004-05"
"year" => "2004"
"title" => "Beyond Budgeting, Better Budgeting – Ohne feste Budgets zielorientiert führen und erfolgreich steuern"
"description" => "LINDER, S. et PFLÄGING, N. (2004). Beyond Budgeting, Better Budgeting – Ohne feste Budgets zielorientiert führen und erfolgreich steuern. Freiburg in B.: Rudolf Haufe Verlag, Allemagne."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "PFLÄGING Niels"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "163-164"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Compte-rendus d'ouvrage"
"en" => "Book reviews"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2283
#_index: "academ_contributions"
#_id: "4056"
#_source: array:18 [
"id" => "4056"
"slug" => "4056-organizations-and-markets"
"yearMonth" => "2015-11"
"year" => "2015"
"title" => "Organizations and Markets"
"description" => "FOSS, N.J., KLEIN, P.G. et LINDER, S. (2015). Organizations and Markets. Dans: <i>The Oxford Handbook of Austrian Economics</i>. 1st ed. Oxford University Press."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "FOSS N. J."
]
2 => array:1 [
"name" => "KLEIN P. G."
]
]
"ouvrage" => "The Oxford Handbook of Austrian Economics"
"keywords" => []
"updatedAt" => "2020-12-17 17:55:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Austrian economics focuses on markets but has much to say about organizations. In particular, Austrian insights on the structure of production, the heterogeneity and subjectivity of resources, the nature of uncertainty, the role of monetary calculation, and the function of the entrepreneur provide solid foundations for a distinctly Austrian theory of organizations. This chapter reviews these insights, discusses recent literature on Austrian economics and the theory of the firm, and suggests new directions for developing and extending an Austrian approach to organizations. In doing so it answers the following questions: Why, do organizations, large and small, emerge and persist? How do they avoid the problem of economic calculation faced by socialist economies? Why do organizations take the shapes they do; why do their characteristics vary over time and across industries, and why do they succeed or fail? Are most organizations stable over time, or do organizations, like markets, adapt and learn? Lastly, how do entrepreneurs arrange assets and manage individuals within organizations?"
"en" => "Austrian economics focuses on markets but has much to say about organizations. In particular, Austrian insights on the structure of production, the heterogeneity and subjectivity of resources, the nature of uncertainty, the role of monetary calculation, and the function of the entrepreneur provide solid foundations for a distinctly Austrian theory of organizations. This chapter reviews these insights, discusses recent literature on Austrian economics and the theory of the firm, and suggests new directions for developing and extending an Austrian approach to organizations. In doing so it answers the following questions: Why, do organizations, large and small, emerge and persist? How do they avoid the problem of economic calculation faced by socialist economies? Why do organizations take the shapes they do; why do their characteristics vary over time and across industries, and why do they succeed or fail? Are most organizations stable over time, or do organizations, like markets, adapt and learn? Lastly, how do entrepreneurs arrange assets and manage individuals within organizations?"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2284
#_index: "academ_contributions"
#_id: "10005"
#_source: array:18 [
"id" => "10005"
"slug" => "10005-herausforderungen-der-implementierung-von-better-und-beyond-budgeting"
"yearMonth" => "2004-04"
"year" => "2004"
"title" => "Herausforderungen der Implementierung von Better und Beyond Budgeting"
"description" => "LINDER, S. et WEBER, J. (2004). Herausforderungen der Implementierung von Better und Beyond Budgeting. <i>ControllerNews : die Zeitschrift für Controlling und Unternehmensführung</i>, pp. 67-70."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "WEBER Jürgen"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "67-70"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#2285
#_index: "academ_contributions"
#_id: "10034"
#_source: array:18 [
"id" => "10034"
"slug" => "10034-verhaltensorientiertes-controlling-der-mensch-im-mittelpunkt"
"yearMonth" => "2004-07"
"year" => "2004"
"title" => "Verhaltensorientiertes Controlling: Der Mensch im Mittelpunkt"
"description" => "WEBER, J., HIRSCH, B., LINDER, S. et ZAYER, E. (2004). <i>Verhaltensorientiertes Controlling: Der Mensch im Mittelpunkt</i>. Weinheim: Wiley."
"authors" => array:4 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "WEBER Jürgen"
]
2 => array:1 [
"name" => "HIRSCH Bernhard"
]
3 => array:1 [
"name" => "ZAYER Eric"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "behavioral accounting"
1 => "planning"
2 => "capital expenditure management"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#2286
#_index: "academ_contributions"
#_id: "10043"
#_source: array:18 [
"id" => "10043"
"slug" => "10043-beyond-budgeting-umsetzen-erfolgreich-planen-mit-advanced-budgeting"
"yearMonth" => "2005-01"
"year" => "2005"
"title" => "Beyond Budgeting umsetzen - Erfolgreich planen mit Advanced Budgeting"
"description" => "LINDER, S. et HORVÁTH, P. (2005). Beyond Budgeting umsetzen - Erfolgreich planen mit Advanced Budgeting. Stuttgart: Schäffer-Poeschel Verlag, Allemagne."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "HORVÁTH Péter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "29-30"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Compte-rendus d'ouvrage"
"en" => "Book reviews"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#2287
#_index: "academ_contributions"
#_id: "10044"
#_source: array:18 [
"id" => "10044"
"slug" => "10044-budgeting-better-budgeting-or-beyond-budgeting-which-is-best-suited-for-coordinating-activities-at-your-organization"
"yearMonth" => "2005-03"
"year" => "2005"
"title" => "Budgeting, Better Budgeting or Beyond Budgeting: Which is best suited for coordinating activities at your organization?"
"description" => "LINDER, S. et WEBER, J. (2005). Budgeting, Better Budgeting or Beyond Budgeting: Which is best suited for coordinating activities at your organization? <i>Journal of Cost Management</i>, 19, pp. 20-28."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "WEBER Jürgen"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "20-28"
"volume" => "19"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#2288
#_index: "academ_contributions"
#_id: "10050"
#_source: array:18 [
"id" => "10050"
"slug" => "10050-controlling-konzeption-aufgaben-instrumente"
"yearMonth" => "2005-11"
"year" => "2005"
"title" => "Controlling: Konzeption, Aufgaben, Instrumente"
"description" => "LINDER, S. et KÜPPER, H.U. (2005). Controlling: Konzeption, Aufgaben, Instrumente. Stuttgart: Schäffer-Poeschel Verlag, Allemagne."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KÜPPER Hans-Ulrich"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "325-326"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Compte-rendus d'ouvrage"
"en" => "Book reviews"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#2289
#_index: "academ_contributions"
#_id: "10061"
#_source: array:18 [
"id" => "10061"
"slug" => "10061-investitionskontrollen-als-instrument-der-zielprazisierung"
"yearMonth" => "2005-04"
"year" => "2005"
"title" => "Investitionskontrollen als Instrument der Zielpräzisierung"
"description" => "LINDER, S. (2005). Investitionskontrollen als Instrument der Zielpräzisierung. <i>ControllerNews : die Zeitschrift für Controlling und Unternehmensführung</i>, pp. 79-80."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:26"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "79-80"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#2290
#_index: "academ_contributions"
#_id: "10084"
#_source: array:18 [
"id" => "10084"
"slug" => "10084-problems-associated-with-conducting-post-completion-audits-a-review-of-the-research"
"yearMonth" => "2005-07"
"year" => "2005"
"title" => "Problems Associated with Conducting Post-Completion Audits: A Review of the Research"
"description" => "LINDER, S. (2005). Problems Associated with Conducting Post-Completion Audits: A Review of the Research. <i>Corporate Finance Review</i>, 10, pp. 10-20."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:26"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "10-20"
"volume" => "10"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#2291
#_index: "academ_contributions"
#_id: "4159"
#_source: array:18 [
"id" => "4159"
"slug" => "4159-scholarly-research-reviews-epistemics-at-work-the-theory-of-mind-in-principal-agent-relations"
"yearMonth" => "2015-02"
"year" => "2015"
"title" => "Scholarly Research Reviews - Epistemics at Work: The Theory of Mind in Principal-Agent Relations"
"description" => "LINDER, S., FOSS, N.J. et STEA, D. (2015). Scholarly Research Reviews - Epistemics at Work: The Theory of Mind in Principal-Agent Relations. Dans: <i>Oxford Handbooks Online - Scholarly Research Reviews</i>. 1st ed. Oxford University Press."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "FOSS N. J."
]
2 => array:1 [
"name" => "STEA D."
]
]
"ouvrage" => "Oxford Handbooks Online - Scholarly Research Reviews"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Agency theory studies the impact of and remedies to asymmetrically distributed information in principal-agent relations. Yet, it does so in a surprisingly binary manner: It assumes the principal to be perfectly knowledgeable of some pieces of information (such as the agent’s risk aversion), while others (such as the agent’s true effort exerted) are considered to be perfectly private information of the agent. Agency theory thus makes highly asymmetrical assumptions about the knowledge of principals and agents, largely neglecting the role of individual differences in the human capacity to read other people’s desires, intentions, knowledge, and beliefs—that is, to have an imperfect theory of someone else’s mind. This study explores the implications of instilling agency theory with a more realistic account of this (bounded) human capacity."
"en" => "Agency theory studies the impact of and remedies to asymmetrically distributed information in principal-agent relations. Yet, it does so in a surprisingly binary manner: It assumes the principal to be perfectly knowledgeable of some pieces of information (such as the agent’s risk aversion), while others (such as the agent’s true effort exerted) are considered to be perfectly private information of the agent. Agency theory thus makes highly asymmetrical assumptions about the knowledge of principals and agents, largely neglecting the role of individual differences in the human capacity to read other people’s desires, intentions, knowledge, and beliefs—that is, to have an imperfect theory of someone else’s mind. This study explores the implications of instilling agency theory with a more realistic account of this (bounded) human capacity."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
24 => Essec\Faculty\Model\Contribution {#2292
#_index: "academ_contributions"
#_id: "10132"
#_source: array:18 [
"id" => "10132"
"slug" => "10132-investitionskontrolle-grundzuge-einer-verhaltensorientierten-theorie"
"yearMonth" => "2006-12"
"year" => "2006"
"title" => "Investitionskontrolle: Grundzüge einer verhaltensorientierten Theorie"
"description" => "LINDER, S. (2006). <i>Investitionskontrolle: Grundzüge einer verhaltensorientierten Theorie</i>. Wiesbaden: Deutscher Universitätsverlag."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
25 => Essec\Faculty\Model\Contribution {#2293
#_index: "academ_contributions"
#_id: "10133"
#_source: array:18 [
"id" => "10133"
"slug" => "10133-investitionskontrollen-nutzenbeurteilung-in-theorie-versus-praxis"
"yearMonth" => "2006-02"
"year" => "2006"
"title" => "Investitionskontrollen: Nutzenbeurteilung in Theorie versus Praxis"
"description" => "LINDER, S. (2006). Investitionskontrollen: Nutzenbeurteilung in Theorie versus Praxis. <i>Controlling</i>, 18, pp. 85-90."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "85-90"
"volume" => "18"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
26 => Essec\Faculty\Model\Contribution {#2294
#_index: "academ_contributions"
#_id: "4203"
#_source: array:18 [
"id" => "4203"
"slug" => "4203-the-changing-nature-of-the-corporation-and-the-economic-theory-of-the-firm"
"yearMonth" => "2019-03"
"year" => "2019"
"title" => "The Changing Nature of the Corporation and the Economic Theory of the Firm"
"description" => "LINDER, S. et FOSS, N.J. (2019). The Changing Nature of the Corporation and the Economic Theory of the Firm. Dans: Thomas Clarke, Justin O'Brien, Charles O'Kelley eds. <i>The Oxford Handbook of the Corporation</i>. 1st ed. Oxford University Press, pp. 539-562."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "FOSS Nicolai J."
]
]
"ouvrage" => "The Oxford Handbook of the Corporation"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "539-562"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The economic theory of the firm has strongly influenced our current understanding of the raison d’être, functioning, and internal organization of organizations. Yet, organizations today operate under quite different conditions than the ones that prevailed when some of the foundations for the contemporary theory of the firm were laid (i.e., the 1930s to the 1970s). The unfolding knowledge economy and the growing pressure for corporate social responsibility promise to profoundly affect the nature of corporations. We discuss what the economic theory of the firm has to offer for understanding these challenges faced by corporations today and where the knowledge economy and corporate social responsibility push the limits of the economics of organization."
"en" => "The economic theory of the firm has strongly influenced our current understanding of the raison d’être, functioning, and internal organization of organizations. Yet, organizations today operate under quite different conditions than the ones that prevailed when some of the foundations for the contemporary theory of the firm were laid (i.e., the 1930s to the 1970s). The unfolding knowledge economy and the growing pressure for corporate social responsibility promise to profoundly affect the nature of corporations. We discuss what the economic theory of the firm has to offer for understanding these challenges faced by corporations today and where the knowledge economy and corporate social responsibility push the limits of the economics of organization."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:3 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
2 => "description.keyword"
]
+"parent": null
}
27 => Essec\Faculty\Model\Contribution {#2295
#_index: "academ_contributions"
#_id: "10175"
#_source: array:18 [
"id" => "10175"
"slug" => "10175-controlleraufgaben-bei-der-neugestaltung-interner-servicebereiche"
"yearMonth" => "2007-07"
"year" => "2007"
"title" => "Controlleraufgaben bei der Neugestaltung interner Servicebereiche"
"description" => "LINDER, S., JUNG, S. et NEUMANN-GIESEN, A. (2007). Controlleraufgaben bei der Neugestaltung interner Servicebereiche. <i>Controller Magazin</i>, 32, pp. 333-337."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "JUNG Steffen"
]
2 => array:1 [
"name" => "NEUMANN-GIESEN Axel"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "shared service center"
1 => "transfer pricing"
2 => "re-organisation"
]
"updatedAt" => "2021-07-13 14:31:28"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "333-337"
"volume" => "32"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
28 => Essec\Faculty\Model\Contribution {#2296
#_index: "academ_contributions"
#_id: "10200"
#_source: array:18 [
"id" => "10200"
"slug" => "10200-investitionskontrolle"
"yearMonth" => "2007-07"
"year" => "2007"
"title" => "Investitionskontrolle"
"description" => "LINDER, S. (2007). Investitionskontrolle. Dans: <i>Vahlens großes Auditing Lexikon</i>. 1st ed. Munich: Vahlen."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "Vahlens großes Auditing Lexikon"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
29 => Essec\Faculty\Model\Contribution {#2297
#_index: "academ_contributions"
#_id: "10202"
#_source: array:18 [
"id" => "10202"
"slug" => "10202-key-performance-indicators-instrumente-zur-steuerung-interner-dienstleistungen"
"yearMonth" => "2007-04"
"year" => "2007"
"title" => "Key Performance Indicators: Instrumente zur Steuerung interner Dienstleistungen"
"description" => "LINDER, S., JUNG, S. et NEUMANN-GIESEN, A. (2007). Key Performance Indicators: Instrumente zur Steuerung interner Dienstleistungen. <i>CFO aktuell</i>, pp. 66-69."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "JUNG Steffen"
]
2 => array:1 [
"name" => "NEUMANN-GIESEN Axel"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:29"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "66-69"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
30 => Essec\Faculty\Model\Contribution {#2298
#_index: "academ_contributions"
#_id: "10213"
#_source: array:18 [
"id" => "10213"
"slug" => "10213-possible-dysfunctional-effects-of-post-completion-audits"
"yearMonth" => "2007-01"
"year" => "2007"
"title" => "Possible dysfunctional effects of Post-Completion Audits"
"description" => "LINDER, S. (2007). Possible dysfunctional effects of Post-Completion Audits. <i>Journal of Cost Management</i>, 21, pp. 36-41."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:29"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "36-41"
"volume" => "21"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
31 => Essec\Faculty\Model\Contribution {#2299
#_index: "academ_contributions"
#_id: "4237"
#_source: array:18 [
"id" => "4237"
"slug" => "4237-the-use-of-vignette-experiments-in-business-strategy-research"
"yearMonth" => "2014-01"
"year" => "2014"
"title" => "The Use of Vignette Experiments in Business Strategy Research"
"description" => "LINDER, S. (2014). The Use of Vignette Experiments in Business Strategy Research. Dans: <i>International Business Strategy and Entrepreneurship</i>. 1st ed. IGI Global, pp. 82-94."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "International Business Strategy and Entrepreneurship"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "82-94"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Scholars in business strategy research often face the challenge of obtaining the necessary empirical data to test causal relationships that form the foundation of many practitioner-oriented recommendations. About two decades ago, Priem (1992) and Priem and Harrison (1994) provided compelling introductions to and called for using vignette experiments to overcome this impasse. Yet, little is known on vignette experiments’ actual use in business strategy research. In this chapter, a search of past applications suggests little overall use, yet a broad diversity in both the themes studied with vignettes and the ways vignettes were used by scholars. These findings suggest that a number of open methodological issues likely have hampered more common use of the method so far."
"en" => "Scholars in business strategy research often face the challenge of obtaining the necessary empirical data to test causal relationships that form the foundation of many practitioner-oriented recommendations. About two decades ago, Priem (1992) and Priem and Harrison (1994) provided compelling introductions to and called for using vignette experiments to overcome this impasse. Yet, little is known on vignette experiments’ actual use in business strategy research. In this chapter, a search of past applications suggests little overall use, yet a broad diversity in both the themes studied with vignettes and the ways vignettes were used by scholars. These findings suggest that a number of open methodological issues likely have hampered more common use of the method so far."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
32 => Essec\Faculty\Model\Contribution {#2300
#_index: "academ_contributions"
#_id: "10237"
#_source: array:18 [
"id" => "10237"
"slug" => "10237-cfo-und-controllerorganisation-aktuelle-herausforderungen-und-implikationen"
"yearMonth" => "2008-08"
"year" => "2008"
"title" => "CFO und Controllerorganisation: Aktuelle Herausforderungen und Implikationen"
"description" => "LINDER, S. et WOLF, S. (2008). CFO und Controllerorganisation: Aktuelle Herausforderungen und Implikationen. <i>CFO aktuell</i>, pp. 160-164."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "WOLF Sebastian"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "controllership"
1 => "CFO"
2 => "collaboration -"
]
"updatedAt" => "2021-07-13 14:31:30"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "160-164"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
33 => Essec\Faculty\Model\Contribution {#2301
#_index: "academ_contributions"
#_id: "10417"
#_source: array:18 [
"id" => "10417"
"slug" => "10417-vignetten-experiment"
"yearMonth" => "2010-06"
"year" => "2010"
"title" => "Vignetten-Experiment"
"description" => "KUNZ, J. et LINDER, S. (2010). Vignetten-Experiment. <i>Zeitschrift für Planung und Unternehmenssteuerung</i>, 21(2)."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KUNZ Jennifer"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "data collection methods"
1 => "factorial survey"
2 => "vignette experiment -"
]
"updatedAt" => "2021-07-13 14:31:34"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => "21"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
34 => Essec\Faculty\Model\Contribution {#2302
#_index: "academ_contributions"
#_id: "10419"
#_source: array:18 [
"id" => "10419"
"slug" => "10419-das-controllability-prinzip"
"yearMonth" => "2011-02"
"year" => "2011"
"title" => "Das Controllability Prinzip"
"description" => "KUNZ, J. et LINDER, S. (2011). Das Controllability Prinzip. <i>Wirtschaftswissenschaftliches</i>, 40(Februar), pp. 100-102."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KUNZ Jennifer"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "controllability principle"
1 => "responsibility"
2 => "empirical relevance"
]
"updatedAt" => "2021-07-13 14:31:34"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "100-102"
"volume" => "40"
"number" => "Februar"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
35 => Essec\Faculty\Model\Contribution {#2303
#_index: "academ_contributions"
#_id: "10434"
#_source: array:18 [
"id" => "10434"
"slug" => "10434-simulieren-geht-ohne-weltformel"
"yearMonth" => "2011-02"
"year" => "2011"
"title" => "Simulieren geht ohne Weltformel"
"description" => "LINDER, S. et SPITZNER, J. (2011). Simulieren geht ohne Weltformel. <i>Frankfurter Allgemeine Zeitung</i>, pp. 10-10."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "SPITZNER Jan"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "risk management"
1 => "simulation"
2 => "scenario analysis"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "http://www.faz.net/s/RubC9401175958F4DE28E143E68888825F6/Doc~EF0918C3711784186A0F326C61D4DC70F~ATpl~Ecommon~Scontent.html"
"publicationInfo" => array:3 [
"pages" => "10-10"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
36 => Essec\Faculty\Model\Contribution {#2304
#_index: "academ_contributions"
#_id: "5258"
#_source: array:18 [
"id" => "5258"
"slug" => "5258-internal-reporting-openness-relative-performance-evaluation-and-performance-misreporting-the-role-of-peer-task-visibility"
"yearMonth" => "2019-09"
"year" => "2019"
"title" => "Internal Reporting openness, relative performance Evaluation and Performance Misreporting: the role of Peer Task visibility"
"description" => "LINDER, S. et KHAJEHNEJAD, S. (2019). Internal Reporting openness, relative performance Evaluation and Performance Misreporting: the role of Peer Task visibility. Dans: 2019 10th EIASM Conference on Performance Measurement and Management Control."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KHAJEHNEJAD Sabra"
]
]
"ouvrage" => "2019 10th EIASM Conference on Performance Measurement and Management Control"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
37 => Essec\Faculty\Model\Contribution {#2305
#_index: "academ_contributions"
#_id: "5476"
#_source: array:18 [
"id" => "5476"
"slug" => "5476-autonomy-and-leadership-support-as-antecedents-to-intrapreneurship-illustrating-the-value-and-validity-of-vignette-experiments-for-research-on-organizational-adaptation"
"yearMonth" => "2018-06"
"year" => "2018"
"title" => "Autonomy and Leadership Support as Antecedents to Intrapreneurship: Illustrating the Value and Validity of Vignette Experiments for Research on Organizational Adaptation"
"description" => "LINDER, S. (2018). Autonomy and Leadership Support as Antecedents to Intrapreneurship: Illustrating the Value and Validity of Vignette Experiments for Research on Organizational Adaptation. Dans: 18th Annual conference of the European Academy of Management (EURAM 2018)."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "18th Annual conference of the European Academy of Management (EURAM 2018)"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:1 [
0 => "description.keyword"
]
+"parent": null
}
38 => Essec\Faculty\Model\Contribution {#2306
#_index: "academ_contributions"
#_id: "5776"
#_source: array:18 [
"id" => "5776"
"slug" => "5776-does-a-carrot-truly-help-to-motivate-incentives-and-managers-motivation-for-autonomous-strategic-action"
"yearMonth" => "2013-09"
"year" => "2013"
"title" => "Does a Carrot Truly Help to Motivate? Incentives and Managers' Motivation for Autonomous Strategic Action"
"description" => "LINDER, S. et GOMEZ, M.L. (2013). Does a Carrot Truly Help to Motivate? Incentives and Managers' Motivation for Autonomous Strategic Action. Dans: EIASM 7th Conference on Performance Measurement and Management Control."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:3 [
"name" => "GOMEZ Marie-Léandre"
"bid" => "B00006563"
"slug" => "gomez-marie-leandre"
]
]
"ouvrage" => "EIASM 7th Conference on Performance Measurement and Management Control"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
39 => Essec\Faculty\Model\Contribution {#2307
#_index: "academ_contributions"
#_id: "5792"
#_source: array:18 [
"id" => "5792"
"slug" => "5792-does-the-ceo-make-the-difference-budgeting-practices-in-emerging-market-smes"
"yearMonth" => "2017-09"
"year" => "2017"
"title" => "Does the CEO Make the Difference? Budgeting Practices in Emerging Market SMEs"
"description" => "UMMUGULSUM, Z., LINDER, S. et ENDENICH, C. (2017). Does the CEO Make the Difference? Budgeting Practices in Emerging Market SMEs. Dans: 9th Conference on Performance Measurement & Management Control."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
2 => array:1 [
"name" => "UMMUGULSUM Z."
]
]
"ouvrage" => "9th Conference on Performance Measurement & Management Control"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
40 => Essec\Faculty\Model\Contribution {#2308
#_index: "academ_contributions"
#_id: "2055"
#_source: array:18 [
"id" => "2055"
"slug" => "2055-microfoundations-of-organizational-goals-a-review-and-new-directions-for-future-research"
"yearMonth" => "2018-01"
"year" => "2018"
"title" => "Microfoundations of Organizational Goals: A Review and New Directions for Future Research"
"description" => "FOSS, N.J. et LINDER, S. (2018). Microfoundations of Organizational Goals: A Review and New Directions for Future Research. <i>International Journal of Management Reviews</i>, 20(1), pp. 39-62."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "FOSS Nicolai J."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/abs/10.1111/ijmr.12154"
"publicationInfo" => array:3 [
"pages" => "39-62"
"volume" => "20"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Organizational goals are central in management theory, yet our understanding of their antecedents, formation and dynamics, and consequences contains many gaps, in particular concerning the microfoundations of how goals are formed and changed and through which they may affect individual and organizational performance. We distill a number of key themes in the extant literature, use the microfoundations perspective to isolate research gaps, and suggest a microfoundational framework for future research on organizational goals. We discuss the theories that are particularly promising with respect to furthering such research on organizational goals."
"en" => "Organizational goals are central in management theory, yet our understanding of their antecedents, formation and dynamics, and consequences contains many gaps, in particular concerning the microfoundations of how goals are formed and changed and through which they may affect individual and organizational performance. We distill a number of key themes in the extant literature, use the microfoundations perspective to isolate research gaps, and suggest a microfoundational framework for future research on organizational goals. We discuss the theories that are particularly promising with respect to furthering such research on organizational goals."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
41 => Essec\Faculty\Model\Contribution {#2309
#_index: "academ_contributions"
#_id: "2056"
#_source: array:18 [
"id" => "2056"
"slug" => "2056-middle-managers-engagement-in-autonomous-strategic-actions-does-it-really-matter-how-top-managers-use-budgets"
"yearMonth" => "2017-11"
"year" => "2017"
"title" => "Middle Managers' Engagement in Autonomous Strategic Actions: Does it Really Matter How Top Managers Use Budgets?"
"description" => "LINDER, S. et TORP, S.S. (2017). Middle Managers' Engagement in Autonomous Strategic Actions: Does it Really Matter How Top Managers Use Budgets? <i>IEEE Transactions on Engineering Management</i>, 64(4), pp. 450-463."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "TORP S. S."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Control systems"
1 => "Technological innovation"
2 => "Tools"
3 => "Organizational aspects"
4 => "Strategic planning"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://ieeexplore.ieee.org/document/7924415/keywords#keywords"
"publicationInfo" => array:3 [
"pages" => "450-463"
"volume" => "64"
"number" => "4"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Fostering middle managers’ entrepreneurial behavior is a key concern for established firms. Budgets are one of the most widely used management tools in organizations and several conceptual articles claim that the way in which they are used – most notably, an interactive way – affects middle managers’ autonomous strategic actions (ASA). This type of entrepreneurial behavior in established firms focuses on opportunities outside the firms’ currently served product-market domains. Using structural equation modeling (SEM) and a formative measurement instrument for interactive use of budgets, we test these claims advanced in conceptual literature within a broad sample of large firms. We find that the way in which budgets are used does not significantly impact middle managers’ engagement in ASA. In contrast, firms’ boundary systems and middle managers’ autonomy seem important antecedents to ASA."
"en" => "Fostering middle managers’ entrepreneurial behavior is a key concern for established firms. Budgets are one of the most widely used management tools in organizations and several conceptual articles claim that the way in which they are used – most notably, an interactive way – affects middle managers’ autonomous strategic actions (ASA). This type of entrepreneurial behavior in established firms focuses on opportunities outside the firms’ currently served product-market domains. Using structural equation modeling (SEM) and a formative measurement instrument for interactive use of budgets, we test these claims advanced in conceptual literature within a broad sample of large firms. We find that the way in which budgets are used does not significantly impact middle managers’ engagement in ASA. In contrast, firms’ boundary systems and middle managers’ autonomy seem important antecedents to ASA."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
42 => Essec\Faculty\Model\Contribution {#2310
#_index: "academ_contributions"
#_id: "2177"
#_source: array:18 [
"id" => "2177"
"slug" => "2177-organizational-control-and-work-effort-another-look-at-the-interplay-of-rewards-and-motivation"
"yearMonth" => "2012-09"
"year" => "2012"
"title" => "Organizational Control and Work Effort: Another Look at the Interplay of Rewards and Motivation"
"description" => "KUNZ, J. et LINDER, S. (2012). Organizational Control and Work Effort: Another Look at the Interplay of Rewards and Motivation. <i>European Accounting Review</i>, 21(3), pp. 591-621."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KUNZ J."
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "Effort de travail"
1 => "Incitation"
2 => "Motivation extrinsèque"
3 => "Motivation intrinsèque"
]
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://doi.org/10.1080/09638180.2012.684498"
"publicationInfo" => array:3 [
"pages" => "591-621"
"volume" => "21"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Providing rewards is a central element of organizational control systems. However, the literature is hardly helpful from a practitioner’s perspective: it typically focuses on monetary rewards at the expense of non-monetary, affiliative rewards, and yet researchers disagree over the usefulness of the prior ones. Some scholars claim that monetary rewards merely replace task-related (‘intrinsic’) motivation by reward-induced external pressure (‘extrinsic’ motivation). Empirical findings are mixed, partially given the different conceptualizations of intrinsic motivation. We shed more light on the impact of both monetary and non-monetary, affiliative rewards on the willingness to exert work effort and a potential detrimental interaction with different forms of intrinsic motivation. Our experimental results suggest that monetary and affiliative rewards have different effects: affiliative rewards clearly have beneficial effects, whereas the picture for monetary rewards is more nuanced than typically assumed in literature."
"en" => "Providing rewards is a central element of organizational control systems. However, the literature is hardly helpful from a practitioner’s perspective: it typically focuses on monetary rewards at the expense of non-monetary, affiliative rewards, and yet researchers disagree over the usefulness of the prior ones. Some scholars claim that monetary rewards merely replace task-related (‘intrinsic’) motivation by reward-induced external pressure (‘extrinsic’ motivation). Empirical findings are mixed, partially given the different conceptualizations of intrinsic motivation. We shed more light on the impact of both monetary and non-monetary, affiliative rewards on the willingness to exert work effort and a potential detrimental interaction with different forms of intrinsic motivation. Our experimental results suggest that monetary and affiliative rewards have different effects: affiliative rewards clearly have beneficial effects, whereas the picture for monetary rewards is more nuanced than typically assumed in literature."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
43 => Essec\Faculty\Model\Contribution {#2311
#_index: "academ_contributions"
#_id: "6683"
#_source: array:18 [
"id" => "6683"
"slug" => "6683-middle-manager-engagement-in-autonomous-strategic-action-opening-the-black-box"
"yearMonth" => "2014-06"
"year" => "2014"
"title" => "Middle Manager Engagement in Autonomous Strategic Action: Opening the Black Box"
"description" => "LINDER, S. et TORP, S.S. (2014). Middle Manager Engagement in Autonomous Strategic Action: Opening the Black Box. Dans: Strategic Management Society (SMS) Special Conference 2014."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "TORP S. S."
]
]
"ouvrage" => "Strategic Management Society (SMS) Special Conference 2014"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
44 => Essec\Faculty\Model\Contribution {#2312
#_index: "academ_contributions"
#_id: "2494"
#_source: array:18 [
"id" => "2494"
"slug" => "2494-social-entrepreneurship-research-past-achievements-and-future-promises"
"yearMonth" => "2019-01"
"year" => "2019"
"title" => "Social Entrepreneurship Research: Past Achievements and Future Promises"
"description" => "SAEBI, T., FOSS, N.J. et LINDER, S. (2019). Social Entrepreneurship Research: Past Achievements and Future Promises. <i>Journal of Management</i>, (15), pp. 70-95."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "SAEBI Tina"
]
2 => array:1 [
"name" => "FOSS Nicolai J."
]
]
"ouvrage" => ""
"keywords" => array:8 [
0 => "social entrepreneurship"
1 => "social venture"
2 => "social enterprise"
3 => "social entrepreneur"
4 => "social value"
5 => "literature review"
6 => "theory"
7 => "multilevel"
]
"updatedAt" => "2023-09-06 13:59:14"
"publicationUrl" => "https://journals.sagepub.com/doi/10.1177/0149206318793196"
"publicationInfo" => array:3 [
"pages" => "70-95"
"volume" => ""
"number" => "15"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The past decade has witnessed a surge of research interest in social entrepreneurship (SE). This has resulted in important insights concerning the role of SE in fostering inclusive growth and institutional change. However, the rapid growth of SE research, the emerging nature of the literature, and the fact that SE builds on different disciplines and fields (e.g., entrepreneurship, sociology, economics, ethics), has led to a rather fragmented literature without dominant frameworks. This situation risks leading to a duplication of efforts and hampers cumulative knowledge growth. Drawing on 395 peer-reviewed articles on SE, we 1) identify gaps in SE research on three levels of analysis (i.e., individual, organizational, institutional), 2) proffer an integrative multi-stage, multi-level framework, and 3) discuss promising avenues for further research on SE."
"en" => "The past decade has witnessed a surge of research interest in social entrepreneurship (SE). This has resulted in important insights concerning the role of SE in fostering inclusive growth and institutional change. However, the rapid growth of SE research, the emerging nature of the literature, and the fact that SE builds on different disciplines and fields (e.g., entrepreneurship, sociology, economics, ethics), has led to a rather fragmented literature without dominant frameworks. This situation risks leading to a duplication of efforts and hampers cumulative knowledge growth. Drawing on 395 peer-reviewed articles on SE, we 1) identify gaps in SE research on three levels of analysis (i.e., individual, organizational, institutional), 2) proffer an integrative multi-stage, multi-level framework, and 3) discuss promising avenues for further research on SE."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
45 => Essec\Faculty\Model\Contribution {#2313
#_index: "academ_contributions"
#_id: "7074"
#_source: array:18 [
"id" => "7074"
"slug" => "7074-rewarding-imagination-motivating-individuals-to-autonomous-strategic-action"
"yearMonth" => "2011-11"
"year" => "2011"
"title" => "Rewarding Imagination: Motivating Individuals to Autonomous Strategic Action"
"description" => "LINDER, S. (2011). Rewarding Imagination: Motivating Individuals to Autonomous Strategic Action. Dans: 1st International Conference in Entrepreneurship, Innovation and SMEs."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "1st International Conference in Entrepreneurship, Innovation and SMEs"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
46 => Essec\Faculty\Model\Contribution {#2314
#_index: "academ_contributions"
#_id: "2550"
#_source: array:18 [
"id" => "2550"
"slug" => "2550-subsitutiv-oder-komplementar-zum-verhaltnis-der-investitionskontrolle-zur-unternehmensorganisation-und-anderen-controllinginstrumenten"
"yearMonth" => "2012-11"
"year" => "2012"
"title" => "Subsitutiv oder Komplementär? Zum Verhältnis der Investitionskontrolle zur Unternehmensorganisation und anderen Controllinginstrumenten"
"description" => "LINDER, S. (2012). Subsitutiv oder Komplementär? Zum Verhältnis der Investitionskontrolle zur Unternehmensorganisation und anderen Controllinginstrumenten. <i>Controlling</i>, pp. 633-638."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Contrôle à posteriori des investissements"
]
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "633-638"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "A lot of firms do not use capital expenditure reviews. The article sheds light on the factors influencing the use of capital expenditure reviews by studying how these reviews relate to other management control systems (MCS) and organizational factors. Contrary to earlier research in a Finnish context, the findings suggest that capital expenditure reviews exhibit complementary relations with other MCS."
"en" => "A lot of firms do not use capital expenditure reviews. The article sheds light on the factors influencing the use of capital expenditure reviews by studying how these reviews relate to other management control systems (MCS) and organizational factors. Contrary to earlier research in a Finnish context, the findings suggest that capital expenditure reviews exhibit complementary relations with other MCS."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
47 => Essec\Faculty\Model\Contribution {#2315
#_index: "academ_contributions"
#_id: "2649"
#_source: array:18 [
"id" => "2649"
"slug" => "2649-the-essential-elements-of-a-risk-governance-framework-for-current-and-future-nanotechnologies"
"yearMonth" => "2018-07"
"year" => "2018"
"title" => "The Essential Elements of a Risk Governance Framework for Current and Future Nanotechnologies"
"description" => "STONE, V., POORTVLIET, M., FEINDT, P., FÜHR, M., PURNHAGEN, K. et LINDER, S. (2018). The Essential Elements of a Risk Governance Framework for Current and Future Nanotechnologies. <i>Risk Analysis: An International Journal</i>, 38(7), pp. 1321-1331."
"authors" => array:6 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "STONE V."
]
2 => array:1 [
"name" => "POORTVLIET M."
]
3 => array:1 [
"name" => "FEINDT P."
]
4 => array:1 [
"name" => "FÜHR M."
]
5 => array:1 [
"name" => "PURNHAGEN K."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Communation des risques"
1 => "Gouvernance des risques"
2 => "Matériaux nanostructurés"
3 => "Nanoparticules"
4 => "Régulation"
]
"updatedAt" => "2022-03-04 16:31:29"
"publicationUrl" => "https://doi.org/10.1111/risa.12954"
"publicationInfo" => array:3 [
"pages" => "1321-1331"
"volume" => "38"
"number" => "7"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Societies worldwide are investing considerable resources into the safe development and use of nanomaterials. Although each of these protective efforts is crucial for governing the risks of nanomaterials, they are insufficient in isolation. What is missing is a more integrative governance approach that goes beyond legislation. Development of this approach must be evidence based and involve key stakeholders to ensure acceptance by end users. The challenge is to develop a framework that coordinates the variety of actors involved in nanotechnology and civil society to facilitate consideration of the complex issues that occur in this rapidly evolving research and development area. Here, we propose three sets of essential elements required to generate an effective risk governance framework for nanomaterials. (1) Advanced tools to facilitate risk‐based decision making, including an assessment of the needs of users regarding risk assessment, mitigation, and transfer. (2) An integrated model of predicted human behavior and decision making concerning nanomaterial risks. (3) Legal and other (nano‐specific and general) regulatory requirements to ensure compliance and to stimulate proactive approaches to safety. The implementation of such an approach should facilitate and motivate good practice for the various stakeholders to allow the safe and sustainable future development of nanotechnology."
"en" => "Societies worldwide are investing considerable resources into the safe development and use of nanomaterials. Although each of these protective efforts is crucial for governing the risks of nanomaterials, they are insufficient in isolation. What is missing is a more integrative governance approach that goes beyond legislation. Development of this approach must be evidence based and involve key stakeholders to ensure acceptance by end users. The challenge is to develop a framework that coordinates the variety of actors involved in nanotechnology and civil society to facilitate consideration of the complex issues that occur in this rapidly evolving research and development area. Here, we propose three sets of essential elements required to generate an effective risk governance framework for nanomaterials. (1) Advanced tools to facilitate risk‐based decision making, including an assessment of the needs of users regarding risk assessment, mitigation, and transfer. (2) An integrated model of predicted human behavior and decision making concerning nanomaterial risks. (3) Legal and other (nano‐specific and general) regulatory requirements to ensure compliance and to stimulate proactive approaches to safety. The implementation of such an approach should facilitate and motivate good practice for the various stakeholders to allow the safe and sustainable future development of nanotechnology."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
48 => Essec\Faculty\Model\Contribution {#2316
#_index: "academ_contributions"
#_id: "7311"
#_source: array:18 [
"id" => "7311"
"slug" => "7311-the-effect-of-status-and-internal-reporting-transparency-on-performance-misreporting"
"yearMonth" => "2018-12"
"year" => "2018"
"title" => "The Effect of Status and Internal Reporting Transparency on Performance Misreporting"
"description" => "KHAJEHNEJAD, S. et LINDER, S. (2018). The Effect of Status and Internal Reporting Transparency on Performance Misreporting. Dans: 11th Conference on new directions in management accounting 2018."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KHAJEHNEJAD Sabra"
]
]
"ouvrage" => "11th Conference on new directions in management accounting 2018"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
49 => Essec\Faculty\Model\Contribution {#2317
#_index: "academ_contributions"
#_id: "7646"
#_source: array:18 [
"id" => "7646"
"slug" => "7646-who-is-corrupt-individual-differences-in-corruptive-behavior"
"yearMonth" => "2019-06"
"year" => "2019"
"title" => "Who is corrupt? Individual differences in corruptive behavior"
"description" => "LINDER, S. et TANNER, C. (2019). Who is corrupt? Individual differences in corruptive behavior. Dans: 2019 10th International Conference of the French Association of Experimental Economics."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "TANNER C."
]
]
"ouvrage" => "2019 10th International Conference of the French Association of Experimental Economics"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
50 => Essec\Faculty\Model\Contribution {#2318
#_index: "academ_contributions"
#_id: "2908"
#_source: array:18 [
"id" => "2908"
"slug" => "2908-wise-choices-how-thoroughness-of-opportunity-appraisal-incentives-and-performance-evaluation-fit-together"
"yearMonth" => "2015-11"
"year" => "2015"
"title" => "Wise Choices: How Thoroughness of Opportunity Appraisal, Incentives, and Performance Evaluation Fit Together"
"description" => "LINDER, S., LYNGSIE, J., FOSS, N.J. et ZAHRA, S.A. (2015). Wise Choices: How Thoroughness of Opportunity Appraisal, Incentives, and Performance Evaluation Fit Together. <i>IEEE Transactions on Engineering Management</i>, 62(4), pp. 484-494."
"authors" => array:4 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "LYNGSIE J."
]
2 => array:1 [
"name" => "FOSS N. J."
]
3 => array:1 [
"name" => "ZAHRA S. A."
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Contrôle"
1 => "Critères d'évaluation des projets"
2 => "Entrepreneuriat interne"
3 => "Evaluation de la performance"
4 => "Evaluation de projet"
5 => "Intrapreneuriat"
]
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://ieeexplore.ieee.org/document/7167713"
"publicationInfo" => array:3 [
"pages" => "484-494"
"volume" => "62"
"number" => "4"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Firms need to invest their scarce resources into the most promising new business opportunities (e.g., new engineering technologies). Yet, the literature on strategic entrepreneurship pays little attention to how, and how thoroughly, firms appraise potential opportunities based on technical as well as managerial criteria. Given that such evaluation takes considerable time, energy, attention, and skill on the part of employees, we propose that firms need to establish a fit between the thoroughness of opportunity appraisal and their reward as well as performance evaluation practices. Evidence from a double-respondent sample of 565 Danish firms supports our theoretical expectations."
"en" => "Firms need to invest their scarce resources into the most promising new business opportunities (e.g., new engineering technologies). Yet, the literature on strategic entrepreneurship pays little attention to how, and how thoroughly, firms appraise potential opportunities based on technical as well as managerial criteria. Given that such evaluation takes considerable time, energy, attention, and skill on the part of employees, we propose that firms need to establish a fit between the thoroughness of opportunity appraisal and their reward as well as performance evaluation practices. Evidence from a double-respondent sample of 565 Danish firms supports our theoretical expectations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
51 => Essec\Faculty\Model\Contribution {#2319
#_index: "academ_contributions"
#_id: "2909"
#_source: array:18 [
"id" => "2909"
"slug" => "2909-with-a-view-to-make-things-better-individual-characteristics-and-intentions-to-engage-in-management-innovation"
"yearMonth" => "2015-11"
"year" => "2015"
"title" => "With a View to Make Things Better: Individual Characteristics and Intentions to Engage in Management Innovation"
"description" => "KUNZ, J. et LINDER, S. (2015). With a View to Make Things Better: Individual Characteristics and Intentions to Engage in Management Innovation. <i>Journal of Management and Governance</i>, 19, pp. 525-556."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KUNZ J."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-02-03 01:00:34"
"publicationUrl" => "https://link.springer.com/article/10.1007/s10997-013-9280-7"
"publicationInfo" => array:3 [
"pages" => "525-556"
"volume" => "19"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Management innovations increasingly attract interest from both scholars and practitioners. However, few writers have studied the role of individuals in inventing and implementing management innovations. In particular, little is known about individual-level factors that can be put under scrutiny in personnel recruitment processes and which can be expected to drive individuals’ intention to engage in recognizing and championing opportunities for management innovations. We develop a set of hypotheses on the role of individuals’ needs for achievement, needs for power, and attitudes to change and risk in determining their intention to engage in management innovation behavior and put these hypotheses under empirical scrutiny."
"en" => "Management innovations increasingly attract interest from both scholars and practitioners. However, few writers have studied the role of individuals in inventing and implementing management innovations. In particular, little is known about individual-level factors that can be put under scrutiny in personnel recruitment processes and which can be expected to drive individuals’ intention to engage in recognizing and championing opportunities for management innovations. We develop a set of hypotheses on the role of individuals’ needs for achievement, needs for power, and attitudes to change and risk in determining their intention to engage in management innovation behavior and put these hypotheses under empirical scrutiny."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
52 => Essec\Faculty\Model\Contribution {#2320
#_index: "academ_contributions"
#_id: "3434"
#_source: array:18 [
"id" => "3434"
"slug" => "3434-buy-one-get-one-free-benefits-of-following-the-controllability-principle-for-intrinsic-motivation"
"yearMonth" => "2012-06"
"year" => "2012"
"title" => "Buy One, Get One Free: Benefits of Following the Controllability Principle for Intrinsic Motivation?"
"description" => "KUNZ, J. et LINDER, S. (2012). Buy One, Get One Free: Benefits of Following the Controllability Principle for Intrinsic Motivation? Dans: <i>Performance Measurement and Management Control: Global Issues</i>. 1st ed. Emerald, pp. 339-362."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KUNZ J."
]
]
"ouvrage" => "Performance Measurement and Management Control: Global Issues"
"keywords" => []
"updatedAt" => "2021-09-06 14:06:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "339-362"
"volume" => "25"
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The controllability principle has attracted considerable attention in performance management literature. Although this discussion hinges centrally on a conception of human motivation, findings from psychological motivation research on intrinsic motivation have not received attention yet. Addressing this gap, we analyze the effect of perceived controllability on extrinsic and intrinsic motivation and thereby on work effort."
"en" => "The controllability principle has attracted considerable attention in performance management literature. Although this discussion hinges centrally on a conception of human motivation, findings from psychological motivation research on intrinsic motivation have not received attention yet. Addressing this gap, we analyze the effect of perceived controllability on extrinsic and intrinsic motivation and thereby on work effort."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
53 => Essec\Faculty\Model\Contribution {#2321
#_index: "academ_contributions"
#_id: "655"
#_source: array:18 [
"id" => "655"
"slug" => "655-antecedents-to-autonomous-strategic-action-what-about-decline"
"yearMonth" => "2015-05"
"year" => "2015"
"title" => "Antecedents to Autonomous Strategic Action: What about Decline?"
"description" => "LINDER, S. et BOTHELLO, J. (2015). Antecedents to Autonomous Strategic Action: What about Decline? <i>IEEE Transactions on Engineering Management</i>, 62(2), pp. 226-236."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "BOTHELLO J."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Autonomous strategic action (ASA)"
1 => "Decline"
2 => "Intrapreneurship"
3 => "Strategic entrepreneurship"
4 => "Strategic renewal"
]
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://ieeexplore.ieee.org/document/7045491/keywords#keywords"
"publicationInfo" => array:3 [
"pages" => "226-236"
"volume" => "62"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Autonomous Strategic Actions (ASA) can be a powerful source of strategic renewal. However, not much is known about what triggers middle- and lower-level members of an organization to engage in such bottom-up entrepreneurial activities. The present paper aims at narrowing this gap. It empirically studies the role of autonomy and top management support as well as declining firm performance and their interplay in triggering middle managers’ ASA. Results suggest that the allocation of decision-making rights and the support of top management are important antecedents to ASA, while top management support is also a moderator of the relationship between performance decline and ASA."
"en" => "Autonomous Strategic Actions (ASA) can be a powerful source of strategic renewal. However, not much is known about what triggers middle- and lower-level members of an organization to engage in such bottom-up entrepreneurial activities. The present paper aims at narrowing this gap. It empirically studies the role of autonomy and top management support as well as declining firm performance and their interplay in triggering middle managers’ ASA. Results suggest that the allocation of decision-making rights and the support of top management are important antecedents to ASA, while top management support is also a moderator of the relationship between performance decline and ASA."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
54 => Essec\Faculty\Model\Contribution {#2322
#_index: "academ_contributions"
#_id: "770"
#_source: array:18 [
"id" => "770"
"slug" => "770-ceo-characteristics-and-budgeting-practices-in-emerging-market-smes"
"yearMonth" => "2019-12"
"year" => "2019"
"title" => "CEO Characteristics and Budgeting Practices in Emerging Market SMEs"
"description" => "ALICI ZOR, G., LINDER, S. et ENDENICH, C. (2019). CEO Characteristics and Budgeting Practices in Emerging Market SMEs. <i>Journal of Small Business Management</i>, 57(2), pp. 658-678."
"authors" => array:3 [
0 => array:2 [
"name" => "ALICI ZOR Gulsum"
"bid" => "B00682310"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
2 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-02-06 13:54:18"
"publicationUrl" => "https://www.tandfonline.com/doi/full/10.1111/jsbm.12438"
"publicationInfo" => array:3 [
"pages" => "658-678"
"volume" => "57"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Small and medium-sized enterprises (SMEs) play an important role in the gross national product and employment in most emerging markets. However, little is known about their budgeting practices and, in particular, about the role of CEO characteristics for the adoption and extent of budget use. Drawing on a broad sample of manufacturing firms from Turkey, we shed light on the role of CEO characteristics for the adoption and extent of use of formal budgets."
"en" => "Small and medium-sized enterprises (SMEs) play an important role in the gross national product and employment in most emerging markets. However, little is known about their budgeting practices and, in particular, about the role of CEO characteristics for the adoption and extent of budget use. Drawing on a broad sample of manufacturing firms from Turkey, we shed light on the role of CEO characteristics for the adoption and extent of use of formal budgets."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
55 => Essec\Faculty\Model\Contribution {#2323
#_index: "academ_contributions"
#_id: "1014"
#_source: array:18 [
"id" => "1014"
"slug" => "1014-do-management-control-systems-foster-or-hamper-middle-managers-entrepreneurial-engagement"
"yearMonth" => "2014-04"
"year" => "2014"
"title" => "Do Management Control Systems Foster or Hamper Middle Managers' Entrepreneurial Engagement?"
"description" => "LINDER, S. et TORP, S.S. (2014). Do Management Control Systems Foster or Hamper Middle Managers' Entrepreneurial Engagement? <i>International Journal of Strategic Change Management</i>, 5(2), pp. 107-124."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "TORP S. S."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "http://www.inderscience.com/offer.php?id=60257"
"publicationInfo" => array:3 [
"pages" => "107-124"
"volume" => "5"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Fostering entrepreneurial behavior has become a key necessity for established firms today and is attracting increasing scholarly attention. Surprisingly, the role of management control systems (MCS) has, however, remained underexplored. Given their pervasiveness in practice, this seems unfortunate. This even more so as MCS have often been portrayed as at odds with creative or innovative activities. Relying on a sample of Denmark’s 500 largest firms, we test the impact of key MCS on middle managers’ engagement in entrepreneurial behavior. Results support both a positive as well as a negative view on MCS’ role for entrepreneurship: Some MCS are positively related, while others are negatively related. Thus, the choice of appropriate MCS provides a lever by which top managers can influence the level of entrepreneurship in their firms."
"en" => "Fostering entrepreneurial behavior has become a key necessity for established firms today and is attracting increasing scholarly attention. Surprisingly, the role of management control systems (MCS) has, however, remained underexplored. Given their pervasiveness in practice, this seems unfortunate. This even more so as MCS have often been portrayed as at odds with creative or innovative activities. Relying on a sample of Denmark’s 500 largest firms, we test the impact of key MCS on middle managers’ engagement in entrepreneurial behavior. Results support both a positive as well as a negative view on MCS’ role for entrepreneurship: Some MCS are positively related, while others are negatively related. Thus, the choice of appropriate MCS provides a lever by which top managers can influence the level of entrepreneurship in their firms."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
56 => Essec\Faculty\Model\Contribution {#2324
#_index: "academ_contributions"
#_id: "1017"
#_source: array:18 [
"id" => "1017"
"slug" => "1017-does-basel-ii-affect-the-market-valuation-of-discretionary-loan-loss-provisions"
"yearMonth" => "2016-09"
"year" => "2016"
"title" => "Does Basel II Affect the Market Valuation of Discretionary Loan Loss Provisions?"
"description" => "HAMADI, M., HEINEN, A., LINDER, S. et PORUMB, V.A. (2016). Does Basel II Affect the Market Valuation of Discretionary Loan Loss Provisions? <i>Journal of Banking & Finance</i>, 70, pp. 177-192."
"authors" => array:4 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "HAMADI M."
]
2 => array:1 [
"name" => "HEINEN A."
]
3 => array:1 [
"name" => "PORUMB V.-A."
]
]
"ouvrage" => ""
"keywords" => array:7 [
0 => "Basel II"
1 => "Market valuation"
2 => "Income smoothing"
3 => "Loan loss provisions"
4 => "Regulatory capital"
5 => "Banks"
6 => "Europe"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.sciencedirect.com/science/article/abs/pii/S0378426616300917"
"publicationInfo" => array:3 [
"pages" => "177-192"
"volume" => "70"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We use a sample of banks from 24 European countries to investigate whether the adoption of the Basel II Capital Accord in 2008 affects the market valuation of discretionary loan loss provisions (DLLPs). Although Basel II lowers the incentives of internal ratings-based (IRB) banks to recognize income-increasing DLLPs in an opportunistic manner, it has no such impact on the remaining banks, which adopt the Standardized methodology. We use this setup in a difference-in-difference (DiD) design, where Standardized banks act as a control group. Our evidence supports the three hypotheses that, for IRB relative to Standardized banks, Basel II is associated with (i) less income-increasing DLLPs and (ii) less income-smoothing via DLLPs, which enhances the informational content of DLLPs about future loan losses and leads to (iii) higher market valuation of DLLPs. Our findings are timely and have policy implications for future regulatory developments in the banking industry."
"en" => "We use a sample of banks from 24 European countries to investigate whether the adoption of the Basel II Capital Accord in 2008 affects the market valuation of discretionary loan loss provisions (DLLPs). Although Basel II lowers the incentives of internal ratings-based (IRB) banks to recognize income-increasing DLLPs in an opportunistic manner, it has no such impact on the remaining banks, which adopt the Standardized methodology. We use this setup in a difference-in-difference (DiD) design, where Standardized banks act as a control group. Our evidence supports the three hypotheses that, for IRB relative to Standardized banks, Basel II is associated with (i) less income-increasing DLLPs and (ii) less income-smoothing via DLLPs, which enhances the informational content of DLLPs about future loan losses and leads to (iii) higher market valuation of DLLPs. Our findings are timely and have policy implications for future regulatory developments in the banking industry."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
57 => Essec\Faculty\Model\Contribution {#2325
#_index: "academ_contributions"
#_id: "5302"
#_source: array:18 [
"id" => "5302"
"slug" => "5302-a-glimpse-at-the-dark-side-of-management-control"
"yearMonth" => "2014-07"
"year" => "2014"
"title" => "A Glimpse at the Dark Side of Management Control"
"description" => "ZICARI, A., LINDER, S. et KERVEILLANT, M. (2014). A Glimpse at the Dark Side of Management Control. Dans: Critical Perspectives on Accounting."
"authors" => array:3 [
0 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
2 => array:1 [
"name" => "KERVEILLANT Marie"
]
]
"ouvrage" => "Critical Perspectives on Accounting"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Autre discipline"
"en" => "Other Discipline"
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
58 => Essec\Faculty\Model\Contribution {#2326
#_index: "academ_contributions"
#_id: "1241"
#_source: array:18 [
"id" => "1241"
"slug" => "1241-fostering-strategic-renewal-monetary-incentives-merit-based-promotions-and-engagement-in-autonomous-strategic-action"
"yearMonth" => "2016-04"
"year" => "2016"
"title" => "Fostering Strategic Renewal: Monetary Incentives, Merit-Based Promotions, and Engagement in Autonomous Strategic Action"
"description" => "LINDER, S. (2016). Fostering Strategic Renewal: Monetary Incentives, Merit-Based Promotions, and Engagement in Autonomous Strategic Action. <i>Journal of Management Control</i>, 27(2), pp. 251-280."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => array:7 [
0 => "Emergent strategy"
1 => "Management control"
2 => "Autonomous strategic action"
3 => "Incentives"
4 => "Motivation"
5 => "Crowding-out"
6 => "Strategic renewal"
]
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://link.springer.com/article/10.1007%2Fs00187-015-0227-9"
"publicationInfo" => array:3 [
"pages" => "251-280"
"volume" => "27"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Autonomous strategic actions (ASA) of an organization’s middle and lower level members can be a powerful source of strategic renewal. Yet, we still know little about whether monetary incentives and promotion policies are effective means of fostering ASA. I therefore discuss and experimentally test the effects of such incentives on organizational members’ engagement in ASA. The evidence suggests that switching from seniority-based promotions to merit-based promotion practices enhances ASA. At the same time, it seems to lead to what some scholars have termed a “crowding out” of autonomous motivation by extrinsic incentives. That is, for individuals who are autonomously motivated to engage in ASA, this motivation leads to higher ASA in a setting of seniority-based promotions than under merit-based promotions. Since autonomous motivation has been proposed to be particularly valuable for tasks requiring creativity and innovation, caution in the use of merit-based promotions thus seems advisable if individuals are autonomously motivated to engage in ASA. In contrast, switching from a flat salary system to a pay-for-performance system seems not to affect the role played by autonomous motivation for engagement in ASA; however, the effect of pay-for-performance in general on ASA seems to be marginal. Results thus suggest that when designing incentive schemes, practitioners are well-advised to consider that pay-for-performance and merit-based promotions do not have the same effects, and to take into account whether their middle managers are autonomously or extrinsically motivated to engage in ASA."
"en" => "Autonomous strategic actions (ASA) of an organization’s middle and lower level members can be a powerful source of strategic renewal. Yet, we still know little about whether monetary incentives and promotion policies are effective means of fostering ASA. I therefore discuss and experimentally test the effects of such incentives on organizational members’ engagement in ASA. The evidence suggests that switching from seniority-based promotions to merit-based promotion practices enhances ASA. At the same time, it seems to lead to what some scholars have termed a “crowding out” of autonomous motivation by extrinsic incentives. That is, for individuals who are autonomously motivated to engage in ASA, this motivation leads to higher ASA in a setting of seniority-based promotions than under merit-based promotions. Since autonomous motivation has been proposed to be particularly valuable for tasks requiring creativity and innovation, caution in the use of merit-based promotions thus seems advisable if individuals are autonomously motivated to engage in ASA. In contrast, switching from a flat salary system to a pay-for-performance system seems not to affect the role played by autonomous motivation for engagement in ASA; however, the effect of pay-for-performance in general on ASA seems to be marginal. Results thus suggest that when designing incentive schemes, practitioners are well-advised to consider that pay-for-performance and merit-based promotions do not have the same effects, and to take into account whether their middle managers are autonomously or extrinsically motivated to engage in ASA."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
59 => Essec\Faculty\Model\Contribution {#2327
#_index: "academ_contributions"
#_id: "5700"
#_source: array:18 [
"id" => "5700"
"slug" => "5700-dealing-with-the-costly-lower-tail-realizing-the-promises-of-participation-through-formal-planning"
"yearMonth" => "2012-08"
"year" => "2012"
"title" => "Dealing with the Costly Lower-tail: Realizing the Promises of Participation Through Formal Planning"
"description" => "LINDER, S. (2012). Dealing with the Costly Lower-tail: Realizing the Promises of Participation Through Formal Planning. Dans: 2012 Academy of Management Annual Meeting."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "2012 Academy of Management Annual Meeting"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
60 => Essec\Faculty\Model\Contribution {#2328
#_index: "academ_contributions"
#_id: "6011"
#_source: array:18 [
"id" => "6011"
"slug" => "6011-fostering-strategic-renewal-does-it-matter-how-senior-managers-use-budgets"
"yearMonth" => "2016-03"
"year" => "2016"
"title" => "Fostering Strategic Renewal: Does it Matter How Senior Managers Use Budgets?"
"description" => "LINDER, S. (2016). Fostering Strategic Renewal: Does it Matter How Senior Managers Use Budgets? Dans: 13th Conference for Management Accounting Reserch (ACMAR 2016)."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "13th Conference for Management Accounting Reserch (ACMAR 2016)"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
61 => Essec\Faculty\Model\Contribution {#2329
#_index: "academ_contributions"
#_id: "6012"
#_source: array:18 [
"id" => "6012"
"slug" => "6012-fostering-strategic-responsiveness-the-role-of-middle-manager-involvement-and-strategic-planning"
"yearMonth" => "2019-06"
"year" => "2019"
"title" => "Fostering Strategic Responsiveness - The Role of Middle Manager Involvement and Strategic Planning"
"description" => "LINDER, S. et SAX, J. (2019). Fostering Strategic Responsiveness - The Role of Middle Manager Involvement and Strategic Planning. Dans: 19th Annual Conference of the European Academy of Management."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "SAX J."
]
]
"ouvrage" => "19th Annual Conference of the European Academy of Management"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
62 => Essec\Faculty\Model\Contribution {#2330
#_index: "academ_contributions"
#_id: "6174"
#_source: array:18 [
"id" => "6174"
"slug" => "6174-incentives-internalized-and-bank-managers-socially-responsible-behavior"
"yearMonth" => "2015-06"
"year" => "2015"
"title" => "Incentives, Internalized, and Bank Managers’ Socially Responsible Behavior"
"description" => "MOTTIS, N. et LINDER, S. (2015). Incentives, Internalized, and Bank Managers’ Socially Responsible Behavior. Dans: 2015 European Academy of Management Conference."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "MOTTIS N."
]
]
"ouvrage" => "2015 European Academy of Management Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:09"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
63 => Essec\Faculty\Model\Contribution {#2331
#_index: "academ_contributions"
#_id: "9951"
#_source: array:18 [
"id" => "9951"
"slug" => "9951-budgeting-better-budgeting-oder-beyond-budgeting-konzeptionelle-eignung-und-implementierbarkeit"
"yearMonth" => "2003-07"
"year" => "2003"
"title" => "Budgeting, Better Budgeting oder Beyond Budgeting? Konzeptionelle Eignung und Implementierbarkeit"
"description" => "LINDER, S. et WEBER, J. (2003). <i>Budgeting, Better Budgeting oder Beyond Budgeting? Konzeptionelle Eignung und Implementierbarkeit</i>. Weinheim: John Wiley & Sons, Inc."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "WEBER Jürgen"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "beyond budgeting"
1 => "better budgeting"
2 => "budget -planning"
3 => "coordination"
4 => "motivation"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "http://www.wiley-vch.de/publish/dt/books/ISBN3-527-50412-5/?sID=d95ghfd20jjr3lhke9glgnhg80"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Budgets und die Budgetierung nehmen auch mehrere Jahre nach Beginn der Diskussion um ihre Neugestaltung ("Better Budgeting", "Advanced Budgeting" oder "Beyond Budgeting") einen zentralen Platz in der Arbeit der meisten CFOs, Controller und Manager ein. Nach wie vor besteht jedoch ein großes Interesse an "Veränderung" - genau so wie eine ähnlich große Unsicherheit darüber, welcher der neuen Vorschläge auf das eigene Unternehmen passt und wie hoch der damit verbundene Implementierungsaufwand ist. Der vorliegende Band setzt genau hier an. Er stellt die Budgetierung und die Vorschläge zu ihrer Neugestaltung mit ihren jeweiligen Eigenschaften in knapper, leicht verständlicher Form dar und diskutiert kritisch die Stärken und Schwächen der Ansätze und die mit einer Implementierung verbundenen Herausforderungen. Er bietet damit eine Einführung in die aktuelle Debatte und eine Entscheidungshilfe für die Auswahl des richtigen "Ansatzes" in der Praxis."
"en" => "Budgets und die Budgetierung nehmen auch mehrere Jahre nach Beginn der Diskussion um ihre Neugestaltung ("Better Budgeting", "Advanced Budgeting" oder "Beyond Budgeting") einen zentralen Platz in der Arbeit der meisten CFOs, Controller und Manager ein. Nach wie vor besteht jedoch ein großes Interesse an "Veränderung" - genau so wie eine ähnlich große Unsicherheit darüber, welcher der neuen Vorschläge auf das eigene Unternehmen passt und wie hoch der damit verbundene Implementierungsaufwand ist. Der vorliegende Band setzt genau hier an. Er stellt die Budgetierung und die Vorschläge zu ihrer Neugestaltung mit ihren jeweiligen Eigenschaften in knapper, leicht verständlicher Form dar und diskutiert kritisch die Stärken und Schwächen der Ansätze und die mit einer Implementierung verbundenen Herausforderungen. Er bietet damit eine Einführung in die aktuelle Debatte und eine Entscheidungshilfe für die Auswahl des richtigen "Ansatzes" in der Praxis."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
64 => Essec\Faculty\Model\Contribution {#2332
#_index: "academ_contributions"
#_id: "10018"
#_source: array:18 [
"id" => "10018"
"slug" => "10018-neugestaltung-der-budgetierung-relative-benchmarkorientierte-oder-absolute-intern-orientierte-ziele"
"yearMonth" => "2004-09"
"year" => "2004"
"title" => "Neugestaltung der Budgetierung: Relative, benchmarkorientierte oder absolute, intern orientierte Ziele ?"
"description" => "LINDER, S., HIRSCH, B. et WEBER, J. (2004). Neugestaltung der Budgetierung: Relative, benchmarkorientierte oder absolute, intern orientierte Ziele ? <i>Zeitschrift für Planung und Unternehmenssteuerung</i>, 15(1), pp. 57-75."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "HIRSCH Bernhard"
]
2 => array:1 [
"name" => "WEBER Jürgen"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "57-75"
"volume" => "15"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
65 => Essec\Faculty\Model\Contribution {#2333
#_index: "academ_contributions"
#_id: "10035"
#_source: array:18 [
"id" => "10035"
"slug" => "10035-wie-unzuverlassig-sind-investitionsplanungen-ein-uberblick-uber-den-stand-der-empirischen-forschung-zur-verbreitung-von-fehlern-und-verzerrungen-in-investitionsplanungen"
"yearMonth" => "2004-08"
"year" => "2004"
"title" => "Wie (un)zuverlässig sind Investitionsplanungen? Ein Überblick über den Stand der empirischen Forschung zur Verbreitung von Fehlern und Verzerrungen in Investitionsplanungen"
"description" => "LINDER, S. (2004). Wie (un)zuverlässig sind Investitionsplanungen? Ein Überblick über den Stand der empirischen Forschung zur Verbreitung von Fehlern und Verzerrungen in Investitionsplanungen. <i>Zeitschrift für Controlling & Management</i>, 48, pp. 47-57."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "47-57"
"volume" => "48"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
66 => Essec\Faculty\Model\Contribution {#2334
#_index: "academ_contributions"
#_id: "10300"
#_source: array:18 [
"id" => "10300"
"slug" => "10300-tying-vs-not-tying-post-completion-reviews-to-extrinsic-rewards-or-punishments"
"yearMonth" => "2008-07"
"year" => "2008"
"title" => "Tying vs. Not-Tying Post-Completion Reviews to extrinsic Rewards or Punishments"
"description" => "LINDER, S. (2008). Tying vs. Not-Tying Post-Completion Reviews to extrinsic Rewards or Punishments. Dans: <i>Performance Measurement and Management Control:Measuring and Rewarding Performance</i>. 1st ed. Amsterdam: Elsevier, pp. 95-125."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "Performance Measurement and Management Control:Measuring and Rewarding Performance"
"keywords" => array:5 [
0 => "capital expenditure control"
1 => "post-completion audit"
2 => "post-audit"
3 => "post-completion review"
4 => "reward management -"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "https://books.emeraldinsight.com/page/detail/?k=9780762314799"
"publicationInfo" => array:3 [
"pages" => "95-125"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
67 => Essec\Faculty\Model\Contribution {#2335
#_index: "academ_contributions"
#_id: "10347"
#_source: array:18 [
"id" => "10347"
"slug" => "10347-planungssysteme-als-masanfertigung-statt-one-size-fits-all"
"yearMonth" => "2009-09"
"year" => "2009"
"title" => "Planungssysteme als Maßanfertigung statt ‘One-size-fits-all’"
"description" => "LINDER, S. et RATEIKE, I. (2009). Planungssysteme als Maßanfertigung statt ‘One-size-fits-all’. <i>Zeitschrift für Controlling & Management</i>, 53(4), pp. 231-236."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "RATEIKE Iris"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "planning -"
]
"updatedAt" => "2021-07-13 14:31:32"
"publicationUrl" => "http://www.controllingundmanagement.de/Premium-Inhalt/188/16848/Planungssysteme-als-Massanfertigung-statt-One-size-fits-all-(0409).html"
"publicationInfo" => array:3 [
"pages" => "231-236"
"volume" => "53"
"number" => "4"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
Die Planung ist wieder zurück im Betrachtungsfokus. Allzu oft wird dabei jedoch der Eindruck erweckt, es gäbe das allgemeingültig ideale Planungskonzept. \n
Da sich Unternehmen und ihre Teilbereiche jedoch oftmals stark hinsichtlich externer wie interner Charakteristika unterscheiden, ist es unwahrscheinlich, dass ein solcher „one-size-fits-all“-Ansatz erfolgsversprechend ist. \n
Vielmehr ist eine unternehmens(-bereichs-) spezifisch zugeschnittene Planung hinsichtlich Funktionen, Gegenständen, Organisation und Methoden empfehlenswert.
"""
"en" => """
Die Planung ist wieder zurück im Betrachtungsfokus. Allzu oft wird dabei jedoch der Eindruck erweckt, es gäbe das allgemeingültig ideale Planungskonzept. \n
Da sich Unternehmen und ihre Teilbereiche jedoch oftmals stark hinsichtlich externer wie interner Charakteristika unterscheiden, ist es unwahrscheinlich, dass ein solcher „one-size-fits-all“-Ansatz erfolgsversprechend ist. \n
Vielmehr ist eine unternehmens(-bereichs-) spezifisch zugeschnittene Planung hinsichtlich Funktionen, Gegenständen, Organisation und Methoden empfehlenswert.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
68 => Essec\Faculty\Model\Contribution {#2336
#_index: "academ_contributions"
#_id: "10382"
#_source: array:18 [
"id" => "10382"
"slug" => "10382-effektives-risiko-und-chancenmanagement-in-turbulenten-zeiten-wie-sie-szenarien-und-simulationen-richtig-nutzen"
"yearMonth" => "2010-10"
"year" => "2010"
"title" => "Effektives Risiko- und Chancenmanagement in turbulenten Zeiten: Wie Sie Szenarien und Simulationen richtig nutzen"
"description" => "LINDER, S. et SPITZNER, J. (2010). Effektives Risiko- und Chancenmanagement in turbulenten Zeiten: Wie Sie Szenarien und Simulationen richtig nutzen. <i>Risk, Compliance & Audit</i>, (5), pp. 14-19."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "SPITZNER Jan"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "risk management"
1 => "simulation"
2 => "scenario analysis"
]
"updatedAt" => "2021-07-13 14:31:33"
"publicationUrl" => "https://www.risknet.de/risknews/wie-sie-szenarien-und-simulationen-richtig-nutzen/"
"publicationInfo" => array:3 [
"pages" => "14-19"
"volume" => null
"number" => "5"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
69 => Essec\Faculty\Model\Contribution {#2337
#_index: "academ_contributions"
#_id: "10389"
#_source: array:18 [
"id" => "10389"
"slug" => "10389-the-impact-of-management-control-systems-on-knowledge-processes-a-behavioural-perspective"
"yearMonth" => "2010-01"
"year" => "2010"
"title" => "The impact of management control systems on knowledge processes – a behavioural perspective"
"description" => "KUNZ, J. et LINDER, S. (2010). The impact of management control systems on knowledge processes – a behavioural perspective. <i>International Journal of Strategic Change Management</i>, 2(1), pp. 54-72."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KUNZ Jennifer"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "knowledge management"
1 => "management control"
2 => "planning"
]
"updatedAt" => "2021-07-13 14:31:33"
"publicationUrl" => "http://www.inderscience.com/browse/index.php?journalID=103&year=2010&vol=2&issue=1"
"publicationInfo" => array:3 [
"pages" => "54-72"
"volume" => "2"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Knowledge management and management control have been discussed separately in literature for many years. Although their research objectives intersect in some ways – Management Control Systems (MCS) handle a considerable part of a firm's relevant knowledge – they have not been linked explicitly. The objective of this paper is to foster research at this point of convergence. We present and use a tentative behavioural model for conceptually analysing the impact of MCS on knowledge and its transformation in organisations. The model puts individual decisions at the centre of these transformation processes. It considers the influence of individual abilities, needs, expectations and attitudes on knowledge processes and their interplay with MCS. Based on the model, we propose that MCS have considerable impact on an individual's knowledge processes and, hence, on the success of implementing knowledge management in firms. Therefore, our paper concludes with a call for more research into the intersection of management control and knowledge management."
"en" => "Knowledge management and management control have been discussed separately in literature for many years. Although their research objectives intersect in some ways – Management Control Systems (MCS) handle a considerable part of a firm's relevant knowledge – they have not been linked explicitly. The objective of this paper is to foster research at this point of convergence. We present and use a tentative behavioural model for conceptually analysing the impact of MCS on knowledge and its transformation in organisations. The model puts individual decisions at the centre of these transformation processes. It considers the influence of individual abilities, needs, expectations and attitudes on knowledge processes and their interplay with MCS. Based on the model, we propose that MCS have considerable impact on an individual's knowledge processes and, hence, on the success of implementing knowledge management in firms. Therefore, our paper concludes with a call for more research into the intersection of management control and knowledge management."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
70 => Essec\Faculty\Model\Contribution {#2338
#_index: "academ_contributions"
#_id: "10396"
#_source: array:18 [
"id" => "10396"
"slug" => "10396-managerial-innovation-a-glimpse-at-individual-level-determinants"
"yearMonth" => "2010-10"
"year" => "2010"
"title" => "Managerial Innovation: A Glimpse at Individual-level Determinants"
"description" => "LINDER, S. (2010). Managerial Innovation: A Glimpse at Individual-level Determinants. Dans: <i>Economic Themes</i>. 1st ed. Athens: Athens Institute for Education and Research (ATINER), pp. 349-361."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "Economic Themes"
"keywords" => array:3 [
0 => "management innovation"
1 => "strategic entrepreneurship"
2 => "motivation"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "http://www.atiner.gr/docs/2010Roufagalas_CONT.htm"
"publicationInfo" => array:3 [
"pages" => "349-361"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
71 => Essec\Faculty\Model\Contribution {#2339
#_index: "academ_contributions"
#_id: "10884"
#_source: array:18 [
"id" => "10884"
"slug" => "10884-designing-ethical-management-control-overcoming-the-harmful-effect-of-management-control-systems-on-job-related-stress"
"yearMonth" => "2021-09"
"year" => "2021"
"title" => "Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress"
"description" => "LINDER, S., LECA, B., ZICARI, A. et CASARIN, V. (2021). Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress. <i>Journal of Business Ethics</i>, 172(4), pp. 747-764."
"authors" => array:4 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
3 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Management control"
1 => "Non-maleficence"
2 => "Job-related stress"
3 => "Challenge"
4 => "Threat"
]
"updatedAt" => "2024-02-14 09:37:36"
"publicationUrl" => "https://doi.org/10.1007/s10551-020-04490-9"
"publicationInfo" => array:3 [
"pages" => "747-764"
"volume" => "172"
"number" => "4"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ethical aspects of management control systems (MCS) are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the effects of four MCS designs on job-related stress drawing on the differentiation of stress into two dimensions: a challenge (i.e., unproblematic and even desirable) and a threat dimension (i.e., dangerous; causing psychological strain). Results from a lagged field-survey with 471 managers and employees from the UK and the U.S. support key predictions and offer first insights into designing MCS based on a “no harm” ethics. Our study highlights the benefits of interdisciplinary research in business ethics and hopefully encourages more work on MCS from a perspective based on the non-maleficence principle."
"en" => "Ethical aspects of management control systems (MCS) are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the effects of four MCS designs on job-related stress drawing on the differentiation of stress into two dimensions: a challenge (i.e., unproblematic and even desirable) and a threat dimension (i.e., dangerous; causing psychological strain). Results from a lagged field-survey with 471 managers and employees from the UK and the U.S. support key predictions and offer first insights into designing MCS based on a “no harm” ethics. Our study highlights the benefits of interdisciplinary research in business ethics and hopefully encourages more work on MCS from a perspective based on the non-maleficence principle."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
72 => Essec\Faculty\Model\Contribution {#2340
#_index: "academ_contributions"
#_id: "12845"
#_source: array:18 [
"id" => "12845"
"slug" => "12845-does-moral-commitment-predict-resistance-to-corruption-experimental-evidence-from-a-bribery-game"
"yearMonth" => "2022-01"
"year" => "2022"
"title" => "Does moral commitment predict resistance to corruption? Experimental evidence from a bribery game"
"description" => "TANNER, C., LINDER, S. et SOHN, M. (2022). Does moral commitment predict resistance to corruption? Experimental evidence from a bribery game. <i>Plos One</i>, 17(1), pp. https://doi.org/10.1371/journal.pone.0262201."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "TANNER Carmen"
]
2 => array:1 [
"name" => "SOHN Matthias"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://journals.plos.org/plosone/article?id=10.1371/journal.pone.0262201"
"publicationInfo" => array:3 [
"pages" => "https://doi.org/10.1371/journal.pone.0262201"
"volume" => "17"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "La corruption est omniprésente dans la pratique et a de graves conséquences négatives pour les organisations et les sociétés en général. En s'appuyant sur une expérience de laboratoire, nous proposons que les individus ayant un engagement moral élevé sont moins susceptibles de s'engager dans des comportements corrompus et préfèrent renoncer aux avantages financiers. Plus précisément, nous postulons que les individus s'abstiennent de la corruption (i) plus ils adoptent l'intégrité (incorruptibilité) comme valeur protégée et (ii) plus leur niveau d'honnêteté-humilité est élevé. Les résultats d'une expérience en deux étapes confirment largement nos attentes : les personnes qui considèrent les compromis avec l'intégrité comme inacceptables étaient moins disposées à accepter des pots-de-vin, et l'honnêteté-humilité a réduit les pots-de-vin. Les résultats sont robustes aux variables démographiques (par exemple, l'âge, le sexe, les antécédents culturels) et des caractéristiques personnelles supplémentaires (par exemple, la tolérance au risque, la cupidité dispositionnelle) et ont des implications importantes pour les efforts continus de construction de la théorie et les pratiques commerciales."
"en" => "Corruption is ubiquitous in practice and has severe negative consequences for organizations and societies at large. Drawing on a laboratory experiment, we propose that individuals high in moral commitment are less likely to engage in corrupt behaviors and prefer foregoing financial benefits. Specifically, we posit that individuals refrain from corruption (i) the more they endorse integrity (incorruptibility) as a protected value and (ii) the higher their level of Honesty-Humility. The results of a two-step experiment largely support our expectations: people who treat compromises to integrity as unacceptable were less willing to accept bribes, and Honesty-Humility decreased bribe-giving. The findings are robust to demographic variables (e.g., age, gender, cultural background) and additional personal characteristics (e.g., risk tolerance, dispositional greed) and have important implications for ongoing theory-building efforts and business practice."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
73 => Essec\Faculty\Model\Contribution {#2341
#_index: "academ_contributions"
#_id: "12846"
#_source: array:18 [
"id" => "12846"
"slug" => "12846-incentives-autonomous-motivation-and-bank-managers-socially-responsible-behavior"
"yearMonth" => "2022-01"
"year" => "2022"
"title" => "Incentives, Autonomous Motivation, and Bank Managers’ Socially Responsible Behavior"
"description" => "BOUCHET, V., LINDER, S. et MOTTIS, N. (2022). Incentives, Autonomous Motivation, and Bank Managers’ Socially Responsible Behavior. Dans: <i>The Relational View of Economics: A New Research Agenda for the Study of Relational Transactions</i>. 1st ed. Springer, pp. 159-191."
"authors" => array:5 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "BIGGIERO Lucio"
]
2 => array:1 [
"name" => "WIELAND Josef"
]
3 => array:1 [
"name" => "BOUCHET Vincent"
]
4 => array:1 [
"name" => "MOTTIS Nicolas"
]
]
"ouvrage" => "The Relational View of Economics: A New Research Agenda for the Study of Relational Transactions"
"keywords" => array:3 [
0 => "Comportement Socialement Responsable – SRB"
1 => "objectifs environnementaux, sociaux ou sociétaux"
2 => "Socially Responsible Behavior"
]
"updatedAt" => "2023-01-27 01:00:42"
"publicationUrl" => "https://link.springer.com/book/10.1007/978-3-030-86526-9"
"publicationInfo" => array:3 [
"pages" => "159-191"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Pour favoriser le Comportement Socialement Responsable (SRB) de leurs managers, les entreprises envisagent de plus en plus de lier les primes des managers à la réalisation de certains objectifs environnementaux, sociaux ou sociétaux. Pourtant, nous savons encore très peu de choses sur les effets réels de ces incitations pour le SRB. En particulier, il n'est pas clair si ces incitations sont efficaces ou si elles risquent (partiellement) d'« évincer » la motivation autonome des individus pour le SRB. Sur la base de deux expériences de vignettes avec des managers, nous fournissons une première preuve empirique à ce sujet. Les récompenses financières ne semblent ni renforcer l'engagement des managers dans le SRB, ni montrer des effets d'interaction significatifs avec leur motivation autonome à s'engager dans le SRB. Ainsi, nos résultats suggèrent que les récompenses financières sont de peu d'aide pour favoriser le SRB."
"en" => "For fostering Socially Responsible Behavior (SRB) of their managers, firms increasingly consider tying managers’ bonuses to the achievement of certain environmental, social or societal objectives. Yet, we still know very little about the actual effects of such incentives for SRB. In particular, it is unclear whether such incentives are effective or whether they risk to (partially) “crowd-out” individuals’ autonomous motivation for SRB. Based on two vignette experiments with managers, we provide first empirical evidence on this matter. Financial rewards seem neither to enhance managers’ engagement in SRB, nor show significant interaction effects with their autonomous motivation to engage in SRB. Thus, our findings suggest that financial rewards are of little help in fostering SRB."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:3 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
2 => "description.keyword"
]
+"parent": null
}
74 => Essec\Faculty\Model\Contribution {#2342
#_index: "academ_contributions"
#_id: "12847"
#_source: array:18 [
"id" => "12847"
"slug" => "12847-microfoundations-nature-debate-and-promise"
"yearMonth" => "2019-11"
"year" => "2019"
"title" => "Microfoundations: Nature, Debate, and Promise"
"description" => "FOSS, N.J. et LINDER, S. (2019). <i>Microfoundations: Nature, Debate, and Promise</i>. Cambridge: Cambridge University Press."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "FOSS Nicolai J."
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "microfoundations"
1 => "micro-foundations"
2 => "strategic management"
3 => "management -ontology"
]
"updatedAt" => "2023-06-20 15:37:32"
"publicationUrl" => "https://www.cambridge.org/fr/academic/subjects/management/strategic-management/microfoundations-nature-debate-and-promise?format=PB&isbn=9781108468985"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les « microfondations » sont devenues importantes dans le discours des spécialistes de la gestion. Mais qu'est-ce que c'est et en quoi est-ce important ? Cet élément fournit une caractérisation des microfondations basée sur des travaux classiques sur la méthodologie des sciences sociales et des documents et discute de ses manifestations dans la recherche en gestion au cours de la dernière décennie et demie. Il couvre également la relation entre les microfondations et la recherche à plusieurs niveaux, les critiques des microfondations et les stratégies de recherche empirique pour les microfondations"
"en" => "'Microfoundations' has become prominent in the discourse of management scholars. But what is it and how does it matter? This Element provides a characterization of microfoundations based on classical work on the methodology of social science and documents and discusses its manifestations in management research over the last one and a half decades. It also covers the relation of microfoundations to multilevel research, criticisms of microfoundations, and empirical research strategies for microfoundations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
75 => Essec\Faculty\Model\Contribution {#2343
#_index: "academ_contributions"
#_id: "13190"
#_source: array:18 [
"id" => "13190"
"slug" => "13190-why-the-type-of-information-observable-to-peers-matters-peer-monitoring-and-performance-measure-manipulation"
"yearMonth" => "2022-12"
"year" => "2022"
"title" => "Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation"
"description" => "KHAJEHNEJAD, S. et LINDER, S. (2022). Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation. <i>Management Accounting Research</i>, 57, pp. 100815."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "KHAJEHNEJAD Sabra"
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Manipulation of performance measures"
1 => "Performance observability"
2 => "Effort observability"
3 => "Peer monitoring"
4 => "Transparency"
5 => "Dishonesty"
]
"updatedAt" => "2024-03-11 15:21:59"
"publicationUrl" => "https://doi.org/10.1016/j.mar.2022.100815"
"publicationInfo" => array:3 [
"pages" => "100815"
"volume" => "57"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We investigate whether and how perceived observability of two types of information to peers – effort and performance – affects an agent’s engagement in performance measure manipulation. We propose that the relation between performance observability to peers and manipulation of performance measures depends on effort observability to peers. Data from two field surveys of mid- and lower-level managers in the United Kingdom support our prediction. The results show that the lower effort observability to peers is, the more performance observability to peers heightens performance measure manipulation; and that the higher the performance observability to peers is, the more effort observability to peers lowers performance measure manipulation. Our results thus suggest that performance observability and effort observability to peers are complementary. Our findings have important implications for literature on the design of management control systems and peer monitoring. Moreover, they help firms make better use of transparency to minimize the manipulation of performance measures."
"en" => "We investigate whether and how perceived observability of two types of information to peers – effort and performance – affects an agent’s engagement in performance measure manipulation. We propose that the relation between performance observability to peers and manipulation of performance measures depends on effort observability to peers. Data from two field surveys of mid- and lower-level managers in the United Kingdom support our prediction. The results show that the lower effort observability to peers is, the more performance observability to peers heightens performance measure manipulation; and that the higher the performance observability to peers is, the more effort observability to peers lowers performance measure manipulation. Our results thus suggest that performance observability and effort observability to peers are complementary. Our findings have important implications for literature on the design of management control systems and peer monitoring. Moreover, they help firms make better use of transparency to minimize the manipulation of performance measures."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
76 => Essec\Faculty\Model\Contribution {#2344
#_index: "academ_contributions"
#_id: "13263"
#_source: array:18 [
"id" => "13263"
"slug" => "13263-ethics-in-control-systems-lets-go-beyond-simple-compliance"
"yearMonth" => "2020-07"
"year" => "2020"
"title" => "Ethics in Control Systems: Let’s Go Beyond Simple Compliance!"
"description" => "CASARIN, V., LECA, B., LINDER, S. et ZICARI, A. (2020). Ethics in Control Systems: Let’s Go Beyond Simple Compliance! <i>Council on Business & Society Insights</i>."
"authors" => array:4 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
3 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "management control"
1 => "ethics"
2 => "non-harmful"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://cobsinsights.org/2020/07/14/ethics-in-control-systems-and-beyond-simple-compliance/"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => "July"
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => "France"
"en" => "France"
]
"abstract" => array:2 [
"fr" => "When we think about Ethics in the context of performance indicators and control systems, we tend to think about fraud. How to make sure that employees do not commit fraud. To be sure, fraud has been a longtime concern for company owners. Going back to biblical times, we have the story of a manager who frauds his master by undercharging clients (fifty measures of oil instead of one hundred). More recently, we may remember high profile fraud schemes like those of Enron, Parmalat, or Wirecard. In many of these cases, the concerned companies collapsed because of fraud."
"en" => "When we think about Ethics in the context of performance indicators and control systems, we tend to think about fraud. How to make sure that employees do not commit fraud. To be sure, fraud has been a longtime concern for company owners. Going back to biblical times, we have the story of a manager who frauds his master by undercharging clients (fifty measures of oil instead of one hundred). More recently, we may remember high profile fraud schemes like those of Enron, Parmalat, or Wirecard. In many of these cases, the concerned companies collapsed because of fraud."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
77 => Essec\Faculty\Model\Contribution {#2345
#_index: "academ_contributions"
#_id: "13688"
#_source: array:18 [
"id" => "13688"
"slug" => "13688-employee-health-for-strategic-adaptation-the-role-of-enabling-and-constraining-performance-measurement"
"yearMonth" => "2023-03"
"year" => "2023"
"title" => "Employee Health for Strategic Adaptation: The Role of Enabling and Constraining Performance Measurement"
"description" => "CASARIN, V. et LINDER, S. (2023). Employee Health for Strategic Adaptation: The Role of Enabling and Constraining Performance Measurement. Dans: Torben J. Andersen (ed.). <i>Responding to Uncertain Conditions: New Research on Strategic Adaptation</i>. 1st ed. Bingley: Emerald Publishing Limited, pp. 91-105."
"authors" => array:2 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "Responding to Uncertain Conditions: New Research on Strategic Adaptation"
"keywords" => array:6 [
0 => "Adaptation"
1 => "enabling"
2 => "health"
3 => "knowledge economy"
4 => "performance measurement"
5 => "control systems"
]
"updatedAt" => "2023-05-22 16:41:25"
"publicationUrl" => "https://doi.org/10.1108/978-1-80455-964-220231005"
"publicationInfo" => array:3 [
"pages" => "91-105"
"volume" => ""
"number" => "5"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
An organization’s ability to navigate uncertain conditions hinges on its \n
members generating timely and productive responses to ongoing changes in \n
their local task environments. Since less healthy employees are less productive, organizations stand to gain from fostering their physical and mental \n
health. Little knowledge, however, exists as to whether and how an organizations’ internal control systems affect employee health. In the following the \n
authors, therefore, shed light at this relation drawing on an empirical study \n
with 179 employees. Results suggest that the design of control systems has \n
an impact on employee health. This has important implications for ongoing \n
theory-building efforts on the effects of organizations’ internal control systems and for business practice
"""
"en" => """
An organization’s ability to navigate uncertain conditions hinges on its \n
members generating timely and productive responses to ongoing changes in \n
their local task environments. Since less healthy employees are less productive, organizations stand to gain from fostering their physical and mental \n
health. Little knowledge, however, exists as to whether and how an organizations’ internal control systems affect employee health. In the following the \n
authors, therefore, shed light at this relation drawing on an empirical study \n
with 179 employees. Results suggest that the design of control systems has \n
an impact on employee health. This has important implications for ongoing \n
theory-building efforts on the effects of organizations’ internal control systems and for business practice
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:3 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
2 => "description.keyword"
]
+"parent": null
}
78 => Essec\Faculty\Model\Contribution {#2346
#_index: "academ_contributions"
#_id: "13693"
#_source: array:18 [
"id" => "13693"
"slug" => "13693-fostering-strategic-responsiveness-the-role-of-middle-manager-involvement-and-strategic-planning"
"yearMonth" => "2020-07"
"year" => "2020"
"title" => "Fostering Strategic Responsiveness: The Role of Middle Manager Involvement and Strategic Planning"
"description" => "LINDER, S. et SAX, J. (2020). Fostering Strategic Responsiveness: The Role of Middle Manager Involvement and Strategic Planning. Dans: Torben J. Andersen; Simon S. Torp (ed.). <i>Adapting to Environmental Challenges: New Research in Strategy and International Business</i>. 1st ed. Bingley: Emerald Publishing Limited, pp. 35-63."
"authors" => array:2 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "SAX J."
]
]
"ouvrage" => "Adapting to Environmental Challenges: New Research in Strategy and International Business"
"keywords" => array:6 [
0 => "strategic responsiveness"
1 => "adaptability"
2 => "downside risk"
3 => "planning"
4 => "participation"
5 => "middle manager"
]
"updatedAt" => "2023-06-06 18:32:17"
"publicationUrl" => "https://www.emerald.com/insight/content/doi/10.1108/978-1-83982-476-020200003/full/html"
"publicationInfo" => array:3 [
"pages" => "35-63"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Today, long-term success requires firms to sense changes in their environments early and react efficiently to them. Increasing middle managers’ participation in decision-making about market-related and product-related questions has been suggested as one way of enhancing this strategic responsiveness; abandoning formal planning, such as annual budgets, has been another. Yet, empirical evidence on the matter is scarce and conflicting. Drawing on data from Denmark’s 500 largest firms, we show that participation of middle managers in decision-making about new products and markets to serve, in-deed, increases firms’ strategic responsiveness as assessed by a reduction in firms’ downside risk. However, this effect is not a direct one. Nor does it interact positively or negatively with the emphasis put on formal planning as submitted in literature. Our evidence suggests that emphasis on planning mediates the relation between stronger participation of middle managers in decision-making and the increase in firms’ strategic responsiveness. This has implications for ongoing theory building and practice."
"en" => "Today, long-term success requires firms to sense changes in their environments early and react efficiently to them. Increasing middle managers’ participation in decision-making about market-related and product-related questions has been suggested as one way of enhancing this strategic responsiveness; abandoning formal planning, such as annual budgets, has been another. Yet, empirical evidence on the matter is scarce and conflicting. Drawing on data from Denmark’s 500 largest firms, we show that participation of middle managers in decision-making about new products and markets to serve, in-deed, increases firms’ strategic responsiveness as assessed by a reduction in firms’ downside risk. However, this effect is not a direct one. Nor does it interact positively or negatively with the emphasis put on formal planning as submitted in literature. Our evidence suggests that emphasis on planning mediates the relation between stronger participation of middle managers in decision-making and the increase in firms’ strategic responsiveness. This has implications for ongoing theory building and practice."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:3 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
2 => "description.keyword"
]
+"parent": null
}
79 => Essec\Faculty\Model\Contribution {#2347
#_index: "academ_contributions"
#_id: "13694"
#_source: array:18 [
"id" => "13694"
"slug" => "13694-management-control-and-stress-a-double-edged-sword"
"yearMonth" => "2023-09"
"year" => "2023"
"title" => "Management Control and Stress: a Double-Edged Sword"
"description" => "CASARIN, V., LECA, B., LINDER, S. et ZICARI, A. (2023). Management Control and Stress: a Double-Edged Sword. Dans: Adrián Zicari, Tom Gamble eds. <i>The Employee and the Post-Pandemic Workplace</i>. 1st ed. London: Routledge."
"authors" => array:4 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
3 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => "The Employee and the Post-Pandemic Workplace"
"keywords" => array:4 [
0 => "job-related stress"
1 => "management control"
2 => "performance measurement"
3 => "well-being"
]
"updatedAt" => "2024-05-28 10:58:34"
"publicationUrl" => "https://www.taylorfrancis.com/chapters/edit/10.4324/9781003388685-15/management-control-stress-veronica-casarin-bernard-leca-stefan-linder-adri%C3%A1n-zicari"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => "Routledge COBS Focus on Responsible Business"
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les systèmes de contrôle de gestion sont omniprésents dans la vie contemporaine. Ils influencent les comportements des salariés et des managers, avec des conséquences potentielles sur leur santé et leur bien-être, notamment en ce qui concerne le stress lié au travail. Cet aperçu présente des principes et des idées sur la façon de concevoir des systèmes de contrôle de gestion (MCS) qui pourraient accompagner les employés et les gestionnaires tout en les protégeant du stress lié au travail."
"en" => "Management control systems are ubiquitous in contemporary life. They influence employees and managers’ behaviours, with potential consequences on their health and wellbeing, particularly in regards to job-related stress. This insight presents principles and ideas on how to design Management Control Systems (MCSs) that could accompany employees and managers while protecting them from job-related stress."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
80 => Essec\Faculty\Model\Contribution {#2348
#_index: "academ_contributions"
#_id: "14077"
#_source: array:18 [
"id" => "14077"
"slug" => "14077-chapter-1-introduction-adaptive-strategy-making-in-turbulent-environments"
"yearMonth" => "2019-02"
"year" => "2019"
"title" => "Chapter 1 Introduction: Adaptive Strategy-making in Turbulent Environments"
"description" => "ANDERSEN, T.J., TORP, S. et LINDER, S. (2019). Chapter 1 Introduction: Adaptive Strategy-making in Turbulent Environments. Dans: Torben Juul Andersen, Simon Torp, Stefan Linder eds. <i>Strategic Responsiveness and Adaptive Organizations: New Research Frontiers in International Strategic Management</i>. 1 ed. Emerald Publishing Limited, pp. 1-8."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:1 [
"name" => "ANDERSEN Torben Juul"
]
2 => array:1 [
"name" => "TORP Simon"
]
]
"ouvrage" => "Strategic Responsiveness and Adaptive Organizations: New Research Frontiers in International Strategic Management"
"keywords" => array:2 [
0 => "autonomy"
1 => "decision-making"
]
"updatedAt" => "2023-06-26 16:48:58"
"publicationUrl" => "https://doi.org/10.1108/978-1-78973-011-120191001"
"publicationInfo" => array:3 [
"pages" => "1-8"
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This first chapter argues that turbulent environments require adaptive strategy for survival and continued prosperity and thereby introduces the attempts to determine effective response capabilities in contemporary firms, which are presented in the ensuing chapters. The background in prior strategy research is outlined to position the various contributions within a proper backdrop as potential extensions to prior insights generated in the strategic management field. It suggests a need for multiple methodological approaches to gain new diverse and relevant knowledge from rich qualitative field studies as well as quantitative data probes and computational analyses. Finally, the ensuing chapters are briefly presented to provide a coherent view of the contributions made by this specific collection of chapters that the authors hope will inspire and fuel ongoing work in this important area."
"en" => "This first chapter argues that turbulent environments require adaptive strategy for survival and continued prosperity and thereby introduces the attempts to determine effective response capabilities in contemporary firms, which are presented in the ensuing chapters. The background in prior strategy research is outlined to position the various contributions within a proper backdrop as potential extensions to prior insights generated in the strategic management field. It suggests a need for multiple methodological approaches to gain new diverse and relevant knowledge from rich qualitative field studies as well as quantitative data probes and computational analyses. Finally, the ensuing chapters are briefly presented to provide a coherent view of the contributions made by this specific collection of chapters that the authors hope will inspire and fuel ongoing work in this important area."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:3 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
2 => "description.keyword"
]
+"parent": null
}
81 => Essec\Faculty\Model\Contribution {#2349
#_index: "academ_contributions"
#_id: "14086"
#_source: array:18 [
"id" => "14086"
"slug" => "14086-autonomy-and-leadership-support-as-antecedents-to-intrapreneurship-value-of-vignette-experiments-for-research-on-strategic-responsiveness"
"yearMonth" => "2019-02"
"year" => "2019"
"title" => "Autonomy and Leadership Support as Antecedents to Intrapreneurship: Value of Vignette Experiments for Research on Strategic Responsiveness"
"description" => "LINDER, S. (2019). Autonomy and Leadership Support as Antecedents to Intrapreneurship: Value of Vignette Experiments for Research on Strategic Responsiveness. Dans: Torben Juul Andersen, Simon Torp, Stefan Linder eds. <i>Strategic Responsiveness and Adaptive Organizations: New Research Frontiers in International Strategic Management</i>. 1 ed. Emerald Publishing Limited, pp. 41-59."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "Strategic Responsiveness and Adaptive Organizations: New Research Frontiers in International Strategic Management"
"keywords" => array:1 [
0 => "autonomy"
]
"updatedAt" => "2023-06-27 13:59:19"
"publicationUrl" => "https://www.emerald.com/insight/content/doi/10.1108/978-1-78973-011-120191004/full/html"
"publicationInfo" => array:3 [
"pages" => "41-59"
"volume" => ""
"number" => "4"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Middle managers’ intrapreneurial actions can be a powerful source of organizational adaptation and strategic renewal. Better understanding what drives such intrapreneurial actions is important, yet requires data, which allows testing directional claims. For example, whereas autonomy and supportive leadership might be antecedents to such intrapreneurial behavior, it equally seems possible that firms delegate more autonomy to individuals behaving entrepreneurially (rather than being “lazy”) or that senior managers are more inclined to show support for individuals engaging in entrepreneurial action. Lagged or longitudinal survey evidence to test whether autonomy and leadership support are antecedents of intrapreneurship or consequences, is – like for many other questions in research on strategic responsiveness – hard and expensive to collect. Vignette experiments (also called factorial surveys or conjoint studies) may be a way out – especially when combined with cross-sectional evidence. The present chapter illustrates this approach by studying the relations among autonomy, supportive leadership, and intrapreneurship by means of a vignette experiment and a cross-sectional field survey. The findings suggest that autonomy and supportive leadership are indeed antecedents to intrapreneurial behavior and illustrate the value of vignette experiments for research on strategic responsiveness."
"en" => "Middle managers’ intrapreneurial actions can be a powerful source of organizational adaptation and strategic renewal. Better understanding what drives such intrapreneurial actions is important, yet requires data, which allows testing directional claims. For example, whereas autonomy and supportive leadership might be antecedents to such intrapreneurial behavior, it equally seems possible that firms delegate more autonomy to individuals behaving entrepreneurially (rather than being “lazy”) or that senior managers are more inclined to show support for individuals engaging in entrepreneurial action. Lagged or longitudinal survey evidence to test whether autonomy and leadership support are antecedents of intrapreneurship or consequences, is – like for many other questions in research on strategic responsiveness – hard and expensive to collect. Vignette experiments (also called factorial surveys or conjoint studies) may be a way out – especially when combined with cross-sectional evidence. The present chapter illustrates this approach by studying the relations among autonomy, supportive leadership, and intrapreneurship by means of a vignette experiment and a cross-sectional field survey. The findings suggest that autonomy and supportive leadership are indeed antecedents to intrapreneurial behavior and illustrate the value of vignette experiments for research on strategic responsiveness."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:3 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
2 => "description.keyword"
]
+"parent": null
}
82 => Essec\Faculty\Model\Contribution {#2350
#_index: "academ_contributions"
#_id: "14123"
#_source: array:18 [
"id" => "14123"
"slug" => "14123-assessing-the-ethicality-of-performance-measurement-systems-a-principlist-perspective-and-scale"
"yearMonth" => "2022-06"
"year" => "2022"
"title" => "Assessing the Ethicality of Performance Measurement Systems: A Principlist Perspective and Scale"
"description" => "CASARIN, V. et LINDER, S. (2022). Assessing the Ethicality of Performance Measurement Systems: A Principlist Perspective and Scale. Dans: 2022 European Academy of Management (EURAM) Annual Conference. Zurich."
"authors" => array:2 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "2022 European Academy of Management (EURAM) Annual Conference"
"keywords" => []
"updatedAt" => "2023-07-20 01:00:38"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
83 => Essec\Faculty\Model\Contribution {#2351
#_index: "academ_contributions"
#_id: "15511"
#_source: array:18 [
"id" => "15511"
"slug" => "15511-surveiller-le-travail-de-ses-collegues-et-si-cetait-plus-positif-quon-ne-le-pense"
"yearMonth" => "2025-03"
"year" => "2025"
"title" => "Surveiller le travail de ses collègues : et si c’était plus positif qu’on ne le pense ?"
"description" => "LINDER, S. (2025). Surveiller le travail de ses collègues : et si c’était plus positif qu’on ne le pense ? <i>Le Point</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "surveillance entre pairs"
1 => "open spaces"
2 => "télétravail"
3 => "triche"
]
"updatedAt" => "2025-03-24 10:25:09"
"publicationUrl" => "https://www.lepoint.fr/economie/surveiller-le-travail-de-ses-collegues-et-si-c-etait-plus-positif-qu-on-ne-le-pense-21-03-2025-2585349_28.php"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L'article présente une étude menée par les professeurs Stefan Linder et Sabra Khajehnejad. Cette recherche explore les effets de la surveillance entre pairs au sein des entreprises. Les résultats suggèrent que l'observation mutuelle entre collègues peut avoir des effets bénéfiques sur la performance et la coopération au travail."
"en" => "The article presents a study conducted by Professors Stefan Linder and Sabra Khajehnejad. This research explores the effects of peer monitoring within companies. The results suggest that mutual observation among colleagues can have beneficial effects on performance and workplace cooperation."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
84 => Essec\Faculty\Model\Contribution {#2352
#_index: "academ_contributions"
#_id: "15623"
#_source: array:18 [
"id" => "15623"
"slug" => "15623-self-determination-theory-for-understanding-the-ethicality-of-numbers-in-management-control"
"yearMonth" => "2024-12"
"year" => "2024"
"title" => "Self-Determination Theory for Understanding the Ethicality of Numbers in Management Control"
"description" => "CASARIN, V., LINDER, S. et LECA, B. (2024). Self-Determination Theory for Understanding the Ethicality of Numbers in Management Control. Dans: 2024 New Directions in Management Accounting. Milan."
"authors" => array:3 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
2 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
]
"ouvrage" => "2024 New Directions in Management Accounting"
"keywords" => []
"updatedAt" => "2025-04-24 16:43:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
85 => Essec\Faculty\Model\Contribution {#2353
#_index: "academ_contributions"
#_id: "15703"
#_source: array:18 [
"id" => "15703"
"slug" => "15703-humanizing-performance-measurement-assessing-the-non-maleficence-of-performance-measurement-systems"
"yearMonth" => "2024-08"
"year" => "2024"
"title" => "Humanizing Performance Measurement: Assessing the Non-maleficence of Performance Measurement Systems"
"description" => "CASARIN, V. et LINDER, S. (2024). Humanizing Performance Measurement: Assessing the Non-maleficence of Performance Measurement Systems. Dans: <i>84th Annual Meeting of the Academy of Management (AOM 2024)</i>. Chicago: Academy of Management."
"authors" => array:2 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "84th Annual Meeting of the Academy of Management (AOM 2024)"
"keywords" => array:3 [
0 => "Employee well-being"
1 => "Performance Measurement Systems (PMS)"
2 => "Workplace stress"
]
"updatedAt" => "2025-06-03 11:55:05"
"publicationUrl" => "https://doi.org/10.5465/AMPROC.2024.16137abstract"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => "2024"
"number" => "1"
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "It is widely acknowledged that employers have a duty to protect the well-being of their employees. This paper develops and validates a measurement instrument to capture the extent to which an organization’s performance measurement systems (PMS) avoid harming the well-being of employees. PMS are pervasively used in today’s organizations and extant research suggests that PMS can harm employees’ well-being by heightening job-related stress, the likelihood of anxiety, burnout, or feelings of anomie, disgrace, futility, and isolation. Scholars as well as practitioners, therefore, stand to gain from being better able to assess organizations’ PMS in terms of how well they avoid harming employees’ well-being. Drawing on the conceptualization of non-maleficence in bioethics, data collected in two independent samples from 179 and 188 employees in the U.S. and the UK, we develop and validate a parsimonious five-item measurement instrument, which allows to measure reliably and validly the non-maleficence of an organizations’ PMS."
"en" => "It is widely acknowledged that employers have a duty to protect the well-being of their employees. This paper develops and validates a measurement instrument to capture the extent to which an organization’s performance measurement systems (PMS) avoid harming the well-being of employees. PMS are pervasively used in today’s organizations and extant research suggests that PMS can harm employees’ well-being by heightening job-related stress, the likelihood of anxiety, burnout, or feelings of anomie, disgrace, futility, and isolation. Scholars as well as practitioners, therefore, stand to gain from being better able to assess organizations’ PMS in terms of how well they avoid harming employees’ well-being. Drawing on the conceptualization of non-maleficence in bioethics, data collected in two independent samples from 179 and 188 employees in the U.S. and the UK, we develop and validate a parsimonious five-item measurement instrument, which allows to measure reliably and validly the non-maleficence of an organizations’ PMS."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
0 => "abstract.en.keyword"
1 => "abstract.fr.keyword"
]
+"parent": null
}
86 => Essec\Faculty\Model\Contribution {#2354
#_index: "academ_contributions"
#_id: "15704"
#_source: array:18 [
"id" => "15704"
"slug" => "15704-hybrid-logics-and-mediating-devices-accounting-calculations-in-the-organisation-of-pharma-rds"
"yearMonth" => "2024-08"
"year" => "2024"
"title" => "Hybrid Logics and Mediating Devices: Accounting Calculations in the Organisation of Pharma R&Ds"
"description" => "CASARIN, V. et LINDER, S. (2024). Hybrid Logics and Mediating Devices: Accounting Calculations in the Organisation of Pharma R&Ds. Dans: 84th Annual Meeting of the Academy of Management (AOM 2024). Chicago."
"authors" => array:2 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "84th Annual Meeting of the Academy of Management (AOM 2024)"
"keywords" => []
"updatedAt" => "2025-06-03 11:59:20"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"parent": null
}
87 => Essec\Faculty\Model\Contribution {#2355
#_index: "academ_contributions"
#_id: "16157"
#_source: array:18 [
"id" => "16157"
"slug" => "16157-a-principlist-perspective-on-the-ethicality-of-performance-measurement-systems"
"yearMonth" => "2026-01"
"year" => "2026"
"title" => "A principlist perspective on the ethicality of performance measurement systems"
"description" => "CASARIN, V., LECA, B., LINDER, S. et MORARU-ARFIRE, A. (2026). A principlist perspective on the ethicality of performance measurement systems. <i>Accounting Auditing Control</i>, In press."
"authors" => array:4 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
3 => array:3 [
"name" => "MORARU-ARFIRE Andreea"
"bid" => "B00732673"
"slug" => "moraru-arfire-andreea"
]
]
"ouvrage" => ""
"keywords" => array:10 [
0 => "autonomy"
1 => "beneficence"
2 => "ethics"
3 => "indicators"
4 => "justice"
5 => "metrics"
6 => "non-maleficence"
7 => "performance measurement"
8 => "prescriptive theorizing"
9 => "principlism"
]
"updatedAt" => "2026-01-20 09:42:35"
"publicationUrl" => "https://shs.cairn.info/journal-accounting-auditing-control-2026-0-page-I6?lang=en"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => "In press"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article étend les recherches existantes sur le contrôle de gestion et l’éthique en examinant l’éthique des systèmes de mesure de la performance (SMP). Il propose une approche prescriptive pour évaluer l’éthique des SMP en se fondant sur le principisme – un cadre éthique qui repose sur quatre devoirs prima facie : la non-malfaisance, la bienfaisance, le respect de l’autonomie et la justice. L’éthique des SMP est analysée à travers ces principes, et la conception des SMP est théorisée comme un moyen de réaliser ces principes en tant que finalités éthiques. Le cas des SMP de France Télécom est utilisé pour illustrer cette approche. L’analyse met en évidence à la fois les avantages et les inconvénients potentiels de l’application du principisme aux SMP, tant pour éclairer la recherche que pour guider les pratiques organisationnelles. Sur cette base, l’article discute des implications pour la recherche et définit un programme pouvant orienter de futurs travaux théoriques et empiriques. De manière plus générale, notre travail enrichit la littérature sur le contrôle de gestion et l’éthique en introduisant le principisme comme perspective pour une théorisation prescriptive de l’éthique des SMP."
"en" => "This paper extends existing research on management control and ethics by examining the ethicality of performance measurement systems (PMSs). It contributes by offering a prescriptive lens for assessing the ethicality of PMSs, grounded in principlism—a mid-level ethical theory based on four prima facie duties: non-maleficence, beneficence, respect for autonomy, and justice. The ethicality of PMSs is analyzed through the lens of these principles, and their design is theorized as a means of achieving these ethical ends. The well-documented case of the PMS at France Télécom is used to illustrate this approach. The analysis highlights both the benefits and the challenges of applying principlism to PMSs in research and practice. Based on these insights, the paper outlines implications and lays out a research agenda for future theoretical and empirical work in management control. More broadly, the paper advances the literature on management control and ethics by introducing principlism as a foundation for prescriptive theorizing about the ethicality of PMSs."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2026-01-30T06:21:41.000Z"
]
+lang: "fr"
+"_score": 5.02797
+"_ignored": array:2 [
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1 => "abstract.fr.keyword"
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+"parent": null
}
]
"avatar" => "https://faculty.essec.edu/wp-content/uploads/avatars/B00389792.jpg"
"contributionCounts" => 88
"personalLinks" => array:2 [
0 => "<a href="https://orcid.org/0000-0001-8220-5760" target="_blank">ORCID</a>"
1 => "<a href="https://scholar.google.com/citations?user=TT9JdnAAAAAJ" target="_blank">Google scholar</a>"
]
"docTitle" => "Stefan LINDER"
"docSubtitle" => "Professeur"
"docDescription" => "Département: Comptabilité et contrôle de gestion<br>Campus de Cergy"
"docType" => "cv"
"docPreview" => "<img src="https://faculty.essec.edu/wp-content/uploads/avatars/B00389792.jpg"><span><span>Stefan LINDER</span><span>B00389792</span></span>"
"academ_cv_info" => ""
]
#_index: "academ_cv"
+lang: "fr"
+"_score": 5.041272
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}
