Essec\Faculty\Model\Profile {#2216 ▼
#_id: "B00683003"
#_source: array:39 [
"bid" => "B00683003"
"academId" => "1953"
"slug" => "endenich-christoph"
"fullName" => "Christoph ENDENICH"
"lastName" => "ENDENICH"
"firstName" => "Christoph"
"title" => array:2 [
"fr" => "Professeur"
"en" => "Professor"
]
"email" => "endenich@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0) 1 34 43 97 25"
"sites" => []
"facNumber" => "1953"
"externalCvUrl" => "https://faculty.essec.edu/en/cv/endenich-christoph/pdf"
"googleScholarUrl" => "https://scholar.google.com/citations?user=YSV_rlYAAAAJ"
"facOrcId" => "https://orcid.org/0000-0002-7263-506X"
"career" => array:1 [
0 => Essec\Faculty\Model\CareerItem {#2239
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2024-09-01"
"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: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
]
"diplomes" => array:4 [
0 => Essec\Faculty\Model\Diplome {#2218
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "2012"
"label" => array:2 [
"en" => "Ph.D. in Management Accounting"
"fr" => "Ph.D. en Comptabilité de Gestion"
]
"institution" => array:2 [
"fr" => "TU Dortmund Universität"
"en" => "TU Dortmund Universität"
]
"country" => array:2 [
"fr" => "Allemagne"
"en" => "Germany"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
1 => Essec\Faculty\Model\Diplome {#2220
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "2008"
"label" => array:2 [
"en" => "Diploma in Business Administration"
"fr" => "Diplôme en Administration Commerciale"
]
"institution" => array:2 [
"fr" => "Universität zu Köln"
"en" => "Universität zu Köln"
]
"country" => array:2 [
"fr" => "Allemagne"
"en" => "Germany"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
2 => Essec\Faculty\Model\Diplome {#2217
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "2023"
"label" => array:2 [
"en" => "Global Colloquium on Participant-Centered Learning"
"fr" => "Global Colloquium on Participant-Centered Learning"
]
"institution" => array:2 [
"fr" => "Harvard Business School"
"en" => "Harvard Business School"
]
"country" => array:2 [
"fr" => "États-Unis"
"en" => "United States of America"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
3 => Essec\Faculty\Model\Diplome {#2221
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "2024"
"label" => array:2 [
"en" => "Case Writing Workshop"
"fr" => "Case Writing Workshop"
]
"institution" => array:2 [
"fr" => "Harvard Business School"
"en" => "Harvard Business School"
]
"country" => array:2 [
"fr" => "Inde"
"en" => "India"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
]
"bio" => array:2 [
"fr" => """
<p>Full Professor of Management Accounting and Control - ESSEC Business School, Paris (since 09/2024)</p>\n 
<p>Full Professor of Management Accounting and Control - ESSEC Business School, Paris (since 09/2024
\n
<p>Associate Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2018 - 08/2024)</p>\n <p>Associate Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2018
\n
<p>Guest Researcher, Munich School of Management, LMU University Munich (08/2021-07/2022)</p>\n
\n
<p>Assistant Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2015-08/2018)</p>\n <p>Assistant Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2015-
\n
<p>Assistant Professor of Management Accounting and Control - IéSEG School of Management, Catholic University of Lille (LEM-CNRS, UMR-9221), Lille (08/2012-08/2015)</p>\n <p>Assistant Professor of Management Accounting and Control - IéSEG School of Management, Cat
\n
<p>Visiting Researcher - Bocconi University, Accounting Department, Milan (05/2012-07/2012)</p>\n
\n
<p>Post-Doctoral Research Fellow - TU Dortmund University, Chair of Accounting and Management Control (03/2012-08/2012)</p>\n <p>Post-Doctoral Research Fellow - TU Dortmund University, Chair of Accounting and Management Contro
\n
<p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounting and Control, Barcelona (04/2010-07/2010)</p>\n <p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounti
\n
<p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounting and Control, Barcelona (09/2009-12/2009)</p>\n <p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounti
\n
<p>Research and Teaching Assistant - TU Dortmund University, Chair of Accounting and Management Control (01/2009-03/2012)</p>\n <p>Research and Teaching Assistant - TU Dortmund University, Chair of Accounting and Management Cont
\n
<p>Student Assistant - University of Cologne, Chair of Finance (10/2007-02/2008)</p>\n
"""
"en" => """
<p>Full Professor of Management Accounting and Control - ESSEC Business School, Paris (since 09/2024)</p>\n <p>Full Professor of Management Accounting and Control - ESSEC Business School, Paris (since 09/2024
\n
<p>Associate Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2018 - 08/2024)</p>\n <p>Associate Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2018
\n
<p>Guest Researcher, Munich School of Management, LMU University Munich (08/2021-07/2022)</p>\n
\n
<p>Assistant Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2015-08/2018)</p>\n <p>Assistant Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2015-
\n
<p>Assistant Professor of Management Accounting and Control - IéSEG School of Management, Catholic University of Lille (LEM-CNRS, UMR-9221), Lille (08/2012-08/2015)</p>\n <p>Assistant Professor of Management Accounting and Control - IéSEG School of Management, Cat
\n
<p>Visiting Researcher - Bocconi University, Accounting Department, Milan (05/2012-07/2012)</p>\n
\n
<p>Post-Doctoral Research Fellow - TU Dortmund University, Chair of Accounting and Management Control (03/2012-08/2012)</p>\n <p>Post-Doctoral Research Fellow - TU Dortmund University, Chair of Accounting and Management Contro
\n
<p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounting and Control, Barcelona (04/2010-07/2010)</p>\n <p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounti
\n
<p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounting and Control, Barcelona (09/2009-12/2009)</p>\n <p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounti
\n
<p>Research and Teaching Assistant - TU Dortmund University, Chair of Accounting and Management Control (01/2009-03/2012)</p>\n <p>Research and Teaching Assistant - TU Dortmund University, Chair of Accounting and Management Cont
\n
<p>Student Assistant - University of Cologne, Chair of Finance (10/2007-02/2008)</p>\n
"""
]
"department" => array:2 [
"fr" => "Comptabilité et contrôle de gestion"
"en" => "Accounting and Management Control "
]
"industrrySectors" => array:2 [
"fr" => null
"en" => null
]
"researchFields" => array:2 [
"fr" => "Contrôle de gestion - Entrepreneuriat - Ethique des affaires et philosophie - Développement durable et comptabilité sociale Contrôle de gestion - Entrepreneuriat - Ethique des affaires et philosophie - Développement durable "
"en" => "Management Control - Entrepreneurship - Business Ethics & Business Philosophy - Sustainability & Social Accounting Management Control - Entrepreneurship - Business Ethics & Business Philosophy - Sustainability & Soc "
]
"teachingFields" => array:2 [
"fr" => "Contrôle de gestion - Entrepreneuriat - Ethique des affaires et philosophie - Développement durable et comptabilité sociale Contrôle de gestion - Entrepreneuriat - Ethique des affaires et philosophie - Développement durable "
"en" => "Management Control - Entrepreneurship - Business Ethics & Business Philosophy - Sustainability & Social Accounting Management Control - Entrepreneurship - Business Ethics & Business Philosophy - Sustainability & Soc "
]
"distinctions" => array:8 [
0 => Essec\Faculty\Model\Distinction {#2240
#_index: null
#_id: null
#_source: array:6 [
"date" => "2019-01-01"
"label" => array:2 [
"fr" => "CIMA Research Grant for the project "From Digitization to Digital Transformation – The Role of Management Accountants in the Digital Age" CIMA Research Grant for the project "From Digitization to Digital Transformation – The Role of Manag "
"en" => "CIMA Research Grant"
]
"type" => array:2 [
"fr" => "Bourses"
"en" => "Grants"
]
"tri" => " 2 "
"institution" => array:2 [
"fr" => "Chartered Institute of Management Accountants (CIMA)"
"en" => "Chartered Institute of Management Accountants (CIMA)"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
1 => Essec\Faculty\Model\Distinction {#2241
#_index: null
#_id: null
#_source: array:6 [
"date" => "2018-10-08"
"label" => array:2 [
"fr" => "Emerald 2018 Highly Commended Award pour l'article : Management Accounting Networks in Corporate Processes – A Cross-National Study, Journal of Accounting and Organizational Change (avec Rouven Trapp & Michael Brandau) Emerald 2018 Highly Commended Award pour l'article : Management Accounting Networks in Corporate Pro "
"en" => "Emerald 2018 Highly Commended Award for the article Management Accounting Networks in Corporate Processes – A Cross-National Study, in Journal of Accounting and Organizational Change (authored with Rouven Trapp & Michael Brandau) Emerald 2018 Highly Commended Award for the article Management Accounting Networks in Corporate Proc "
]
"type" => array:2 [
"fr" => "Prix"
"en" => "Awards"
]
"tri" => " 1 "
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
2 => Essec\Faculty\Model\Distinction {#2242
#_index: null
#_id: null
#_source: array:6 [
"date" => "2012-01-01"
"label" => array:2 [
"fr" => "Prix "Dissertation Exceptionnelle" de la Faculté de Commerce, Economie, et Sciences Sociales"
"en" => "Outstanding Dissertation Award of the Faculty of Business, Economics and Social Sciences"
]
"type" => array:2 [
"fr" => "Prix"
"en" => "Awards"
]
"tri" => " 1 "
"institution" => array:2 [
"fr" => "TU Dortmund Universität"
"en" => "TU Dortmund Universität"
]
"country" => array:2 [
"fr" => "Allemagne"
"en" => "Germany"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
3 => Essec\Faculty\Model\Distinction {#2243
#_index: null
#_id: null
#_source: array:6 [
"date" => "2024-03-01"
"label" => array:2 [
"fr" => "CoBS Top Read 2023"
"en" => "CoBS Top Read 2023"
]
"type" => array:2 [
"fr" => "Prix"
"en" => "Awards"
]
"tri" => " 1 "
"institution" => array:2 [
"fr" => "Council on Business & Society"
"en" => "Council on Business & Society"
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
4 => Essec\Faculty\Model\Distinction {#2244
#_index: null
#_id: null
#_source: array:6 [
"date" => "2024-09-19"
"label" => array:2 [
"fr" => "CAR Top Cited Article Award"
"en" => "CAR Top Cited Article Award"
]
"type" => array:2 [
"fr" => "Prix"
"en" => "Awards"
]
"tri" => " 1 "
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
5 => Essec\Faculty\Model\Distinction {#2245
#_index: null
#_id: null
#_source: array:6 [
"date" => "2024-09-19"
"label" => array:2 [
"fr" => "CAR Top Downloaded Article Award"
"en" => "CAR Top Downloaded Article Award"
]
"type" => array:2 [
"fr" => "Prix"
"en" => "Awards"
]
"tri" => " 1 "
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
6 => Essec\Faculty\Model\Distinction {#2246
#_index: null
#_id: null
#_source: array:6 [
"date" => "2024-09-19"
"label" => array:2 [
"fr" => "JoMaC Distinguished Reviewer Award"
"en" => "JoMaC Distinguished Reviewer Award"
]
"type" => array:2 [
"fr" => "Prix"
"en" => "Awards"
]
"tri" => " 1 "
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
7 => Essec\Faculty\Model\Distinction {#2247
#_index: null
#_id: null
#_source: array:6 [
"date" => "2018-03-01"
"label" => array:2 [
"fr" => "L'article (avec Rouven Trapp) "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals" a inspiré un numéro spécial dans le journal Critical Perspectives on Accounting (Vol. 51, 2018) L'article (avec Rouven Trapp) "Signaling effects of scholarly profiles – The editorial teams of Nort "
"en" => "The article (with Rouven Trapp) "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals" has inspired a special issue in the journal Critical Perspectives on Accounting (Vol. 51, 2018) The article (with Rouven Trapp) "Signaling effects of scholarly profiles – The editorial teams of No "
]
"type" => array:2 [
"fr" => "Prix"
"en" => "Awards"
]
"tri" => " 1 "
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
]
"teaching" => array:9 [
0 => Essec\Faculty\Model\TeachingItem {#2235
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2023"
"endDate" => null
"program" => null
"label" => array:2 [
"fr" => "-- From Measuring Costs Towards Measuring Entrepreneurial Progress and Performance (ESSEC Custom Program) -- From Measuring Costs Towards Measuring Entrepreneurial Progress and Performance (ESSEC Custom Pro "
"en" => "-- From Measuring Costs Towards Measuring Entrepreneurial Progress and Performance (ESSEC Custom Program) -- From Measuring Costs Towards Measuring Entrepreneurial Progress and Performance (ESSEC Custom Pro "
]
"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: "en"
}
1 => Essec\Faculty\Model\TeachingItem {#2233
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2022"
"endDate" => null
"program" => null
"label" => array:2 [
"fr" => "-- Cost Analysis (Mastères Spécialisés Common Track)"
"en" => "-- Cost Analysis (Mastères Spécialisés Common Track)"
]
"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: "en"
}
2 => Essec\Faculty\Model\TeachingItem {#2234
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2022"
"endDate" => null
"program" => null
"label" => array:2 [
"fr" => "-- Performance Management in Entrepreneurial Settings (Executive Master – Direction Financière et Contrôle) -- Performance Management in Entrepreneurial Settings (Executive Master – Direction Financière et Co "
"en" => "-- Performance Management in Entrepreneurial Settings (Executive Master – Direction Financière et Contrôle) -- Performance Management in Entrepreneurial Settings (Executive Master – Direction Financière et Co "
]
"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: "en"
}
3 => Essec\Faculty\Model\TeachingItem {#2237
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2020"
"endDate" => null
"program" => null
"label" => array:2 [
"fr" => "-- Fundamental Readings and Theories of Management Control (PhD)"
"en" => "-- Fundamental Readings and Theories of Management Control (PhD)"
]
"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: "en"
}
4 => Essec\Faculty\Model\TeachingItem {#2236
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2019"
"endDate" => null
"program" => null
"label" => array:2 [
"fr" => "-- Qualitative Research Methods in Accounting (PhD)"
"en" => "-- Qualitative Research Methods in Accounting (PhD)"
]
"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: "en"
}
5 => Essec\Faculty\Model\TeachingItem {#2230
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2015"
"endDate" => null
"program" => null
"label" => array:2 [
"fr" => "-- Business Game SimFirm (Global BBA)"
"en" => "-- Business Game SimFirm (Global BBA)"
]
"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: "en"
}
6 => Essec\Faculty\Model\TeachingItem {#2231
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2015"
"endDate" => null
"program" => null
"label" => array:2 [
"fr" => "-- Refresher Accounting (Pre-Master in Management)"
"en" => "-- Refresher Accounting (Pre-Master in 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: "en"
}
7 => Essec\Faculty\Model\TeachingItem {#2232
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2015"
"endDate" => null
"program" => null
"label" => array:2 [
"fr" => "-- Management Control (Master in Management)"
"en" => "-- Management Control (Master in 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: "en"
}
8 => Essec\Faculty\Model\TeachingItem {#2238
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2019"
"endDate" => "2021"
"program" => null
"label" => array:2 [
"fr" => "-- Managerial Accounting (EMBA)"
"en" => "-- Managerial Accounting (EMBA)"
]
"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: "en"
}
]
"otherActivities" => array:10 [
0 => Essec\Faculty\Model\ExtraActivity {#2215
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2019-01-01"
"endDate" => "2019-12-31"
"year" => null
"uuid" => "R1_101"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Research activities"
]
"subType" => array:2 [
"fr" => "Participation au comité scientifique d'une conférence ou reviewer pour une conférence"
"en" => "Participation in scientific commissions or reviewer for a conference"
]
"label" => array:2 [
"fr" => "Membre du Comité Scientifique du Congrès en 2019 de la European Accounting Association (EAA, Secteur Comptabilité de Gestion et Système d'informations), Paphos, Chypre Membre du Comité Scientifique du Congrès en 2019 de la European Accounting Association (EAA, Secteur "
"en" => "Member of the Scientific Committee of the 2019 European Accounting Association (EAA) Annual Congress (Management Accounting & Accounting and Information Systems area), Paphos, Cyprus. Member of the Scientific Committee of the 2019 European Accounting Association (EAA) Annual Congress "
]
"institution" => array:2 [
"fr" => null
"en" => null
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"en" => "Member of the Scientific Committee of the 2024 European Accounting Association (EAA) Annual Congress (Management Accounting & Accounting and Information Systems area), Bucharest, Romania Member of the Scientific Committee of the 2024 European Accounting Association (EAA) Annual Congress "
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0 => Essec\Faculty\Model\Contribution {#2249
#_index: "academ_contributions"
#_id: "1128"
#_source: array:18 [
"id" => "1128"
"slug" => "1128-ethical-implications-of-management-accounting-and-control-a-systematic-review-of-the-contributions-from-the-journal-of-business-ethics 1128-ethical-implications-of-management-accounting-and-control-a-systematic-review-of-the-contributi "
"yearMonth" => "2020-06"
"year" => "2020"
"title" => "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions "
"description" => "ENDENICH, C. et TRAPP, R. (2020). Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics. <i>Journal of Business Ethics</i>, 163, pp. 309-328. ENDENICH, C. et TRAPP, R. (2020). Ethical Implications of Management Accounting and Control: A Syste "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => ""
"keywords" => array:8 [
0 => "Budgeting"
1 => "Controller"
2 => "Ethics"
3 => "Journal of Business Ethics"
4 => "Management accountant"
5 => "Management accounting"
6 => "Management control system"
7 => "Performance measurement system"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://link.springer.com/article/10.1007/s10551-018-4034-8"
"publicationInfo" => array:3 [
"pages" => "309-328"
"volume" => "163"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
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"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
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"en" => null
]
"abstract" => array:2 [
"fr" => "Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has been covered by a small number of articles published by traditional leading accounting journals only. Our systematic literature review is guided by a theoretical framework that integrates the decision-facilitating and decision-influencing roles of management accounting and control information and the stages of the ethical decision-making process. Through this theoretical lens, we analyze 64 management accounting and control articles published in the Journal of Business Ethics over more than three decades. Synthesizing and structuring this research, we discuss prior accomplishments and elaborate on avenues for future research. Management accounting and control seeks to provide information that substantiates decision-making at "
"en" => "Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has been covered by a small number of articles published by traditional leading accounting journals only. Our systematic literature review is guided by a theoretical framework that integrates the decision-facilitating and decision-influencing roles of management accounting and control information and the stages of the ethical decision-making process. Through this theoretical lens, we analyze 64 management accounting and control articles published in the Journal of Business Ethics over more than three decades. Synthesizing and structuring this research, we discuss prior accomplishments and elaborate on avenues for future research. Management accounting and control seeks to provide information that substantiates decision-making at "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
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+"_type": "_doc"
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}
1 => Essec\Faculty\Model\Contribution {#2251
#_index: "academ_contributions"
#_id: "2000"
#_source: array:18 [
"id" => "2000"
"slug" => "2000-management-accounting-networks-in-corporate-processes-a-cross-national-study"
"yearMonth" => "2017-01"
"year" => "2017"
"title" => "Management Accounting Networks in Corporate Processes - a Cross-National Study"
"description" => "ENDENICH, C., TRAPP, R. et BRANDAU, M. (2017). Management Accounting Networks in Corporate Processes - a Cross-National Study. <i>Journal of Accounting and Organizational Change</i>, 13(1), pp. 25-43. ENDENICH, C., TRAPP, R. et BRANDAU, M. (2017). Management Accounting Networks in Corporate Processes "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAPP R."
]
2 => array:1 [
"name" => "BRANDAU M."
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Germany"
1 => "Management accounting"
2 => "Spain"
3 => "Organizational change"
4 => "Actor-network theory"
5 => "Cross-national research"
]
"updatedAt" => "2023-02-03 01:00:23"
"publicationUrl" => "https://www.emerald.com/insight/content/doi/10.1108/JAOC-08-2015-0064/full/html"
"publicationInfo" => array:3 [
"pages" => "25-43"
"volume" => "13"
"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" => "This study compares styles of management accounting (MA), i.e. the way, in which MA influences corporate decision making, in German and Spanish companies. The study illustrates the relevant differences by comparing the role of management accountants in decision-making processes and puts a particular emphasis on their networking activities in a corporate context. This study compares styles of management accounting (MA), i.e. the way, in which MA influences corpo "
"en" => "This study compares styles of management accounting (MA), i.e. the way, in which MA influences corporate decision making, in German and Spanish companies. The study illustrates the relevant differences by comparing the role of management accountants in decision-making processes and puts a particular emphasis on their networking activities in a corporate context. This study compares styles of management accounting (MA), i.e. the way, in which MA influences corpo "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#2253
#_index: "academ_contributions"
#_id: "6604"
#_source: array:18 [
"id" => "6604"
"slug" => "6604-management-control-systems-in-the-entrepreneurial-arena-refining-the-new-control-paradigm"
"yearMonth" => "2016-12"
"year" => "2016"
"title" => "Management Control Systems in the Entrepreneurial Arena – Refining the New Control Paradigm"
"description" => "ENDENICH, C. (2016). Management Control Systems in the Entrepreneurial Arena – Refining the New Control Paradigm. Dans: 10th Conference on New Directions on Management Accounting Research. ENDENICH, C. (2016). Management Control Systems in the Entrepreneurial Arena – Refining the New Cont "
"authors" => array:1 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => "10th Conference on New Directions on Management Accounting Research"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#2250
#_index: "academ_contributions"
#_id: "6606"
#_source: array:18 [
"id" => "6606"
"slug" => "6606-management-control-systems-in-the-entrepreneurial-arena-refining-the-new-control-paradigm"
"yearMonth" => "2017-05"
"year" => "2017"
"title" => "Management Control Systems in the Entrepreneurial Arena -Refining the New Control Paradigm"
"description" => "ENDENICH, C. (2017). Management Control Systems in the Entrepreneurial Arena -Refining the New Control Paradigm. Dans: 40th European Accounting Association (EAA) Annual Congress. ENDENICH, C. (2017). Management Control Systems in the Entrepreneurial Arena -Refining the New Contr "
"authors" => array:1 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => "40th European Accounting Association (EAA) Annual Congress"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2254
#_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. ALICI ZOR, G., LINDER, S. et ENDENICH, C. (2019). CEO Characteristics and Budgeting Practices in Eme "
"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" => "ALICI ZOR Gulsum"
]
]
"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. Small and medium-sized enterprises (SMEs) play an important role in the gross national product and e "
"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. Small and medium-sized enterprises (SMEs) play an important role in the gross national product and e "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2248
#_index: "academ_contributions"
#_id: "876"
#_source: array:18 [
"id" => "876"
"slug" => "876-cooperation-for-publication-an-analysis-of-co-authorship-patterns-in-leading-accounting-journals"
"yearMonth" => "2016-06"
"year" => "2016"
"title" => "Cooperation for Publication? An Analysis of Co-Authorship Patterns in Leading Accounting Journals"
"description" => "ENDENICH, C. et TRAPP, R. (2016). Cooperation for Publication? An Analysis of Co-Authorship Patterns in Leading Accounting Journals. <i>European Accounting Review</i>, 25(3), pp. 613-633. ENDENICH, C. et TRAPP, R. (2016). Cooperation for Publication? An Analysis of Co-Authorship Patterns "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAPP R."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://www.tandfonline.com/doi/full/10.1080/09638180.2015.1085886"
"publicationInfo" => array:3 [
"pages" => "613-633"
"volume" => "25"
"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" => "This paper examines patterns, antecedents, and effects of (international) cooperation in accounting academia based on 7105 papers published in 15 leading accounting journals. In particular, we investigate the dissemination of different forms of cooperation, identify author characteristics that are related to the propensity of cooperation and analyze whether cooperation is associated with research performance (in terms of research impact and output). This paper examines patterns, antecedents, and effects of (international) cooperation in accounting "
"en" => "This paper examines patterns, antecedents, and effects of (international) cooperation in accounting academia based on 7105 papers published in 15 leading accounting journals. In particular, we investigate the dissemination of different forms of cooperation, identify author characteristics that are related to the propensity of cooperation and analyze whether cooperation is associated with research performance (in terms of research impact and output). This paper examines patterns, antecedents, and effects of (international) cooperation in accounting "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2252
#_index: "academ_contributions"
#_id: "6546"
#_source: array:18 [
"id" => "6546"
"slug" => "6546-limpact-de-la-digitalisation-sur-le-role-du-controleur-de-gestion"
"yearMonth" => "2018-05"
"year" => "2018"
"title" => "L'impact de la digitalisation sur le rôle du contrôleur de gestion"
"description" => "ANDRE, K., ENDENICH, C. et ZICARI, A. (2018). L'impact de la digitalisation sur le rôle du contrôleur de gestion. Dans: 39eme Congrès de l'Association Francophone de Comptabilité 2018. ANDRE, K., ENDENICH, C. et ZICARI, A. (2018). L'impact de la digitalisation sur le rôle du contrôleu "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
2 => array:1 [
"name" => "ANDRE Kevin"
]
]
"ouvrage" => "39eme Congrès de l'Association Francophone de Comptabilité 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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2255
#_index: "academ_contributions"
#_id: "6605"
#_source: array:18 [
"id" => "6605"
"slug" => "6605-management-control-systems-in-the-entrepreneurial-arena-refining-the-new-control-paradigm"
"yearMonth" => "2017-01"
"year" => "2017"
"title" => "Management Control Systems in the Entrepreneurial Arena – Refining the New Control Paradigm"
"description" => "ENDENICH, C. (2017). Management Control Systems in the Entrepreneurial Arena – Refining the New Control Paradigm. Dans: 2017 Midyear Meeting of the Management Accounting Section of the American Accounting Association (AAA). ENDENICH, C. (2017). Management Control Systems in the Entrepreneurial Arena – Refining the New Cont "
"authors" => array:1 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => "2017 Midyear Meeting of the Management Accounting Section of the American Accounting Association (AAA) 2017 Midyear Meeting of the Management Accounting Section of the American Accounting Association (AA "
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2256
#_index: "academ_contributions"
#_id: "6869"
#_source: array:18 [
"id" => "6869"
"slug" => "6869-performance-measurement-and-control-systems-in-global-audit-firms-comparative-case-studies-from-germany-and-italy 6869-performance-measurement-and-control-systems-in-global-audit-firms-comparative-case-studies-from "
"yearMonth" => "2016-08"
"year" => "2016"
"title" => "Performance Measurement and Control Systems in Global Audit Firms - Comparative Case Studies from Germany and Italy Performance Measurement and Control Systems in Global Audit Firms - Comparative Case Studies from Ge "
"description" => "ENDENICH, C., DITILLO, A. et HOFFJAN, A. (2016). Performance Measurement and Control Systems in Global Audit Firms - Comparative Case Studies from Germany and Italy. Dans: 2016 American Accounting Association (AAA) Annual Meeting. ENDENICH, C., DITILLO, A. et HOFFJAN, A. (2016). Performance Measurement and Control Systems in Glob "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "DITILLO A."
]
2 => array:1 [
"name" => "HOFFJAN A."
]
]
"ouvrage" => "2016 American Accounting Association (AAA) 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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2257
#_index: "academ_contributions"
#_id: "7138"
#_source: array:18 [
"id" => "7138"
"slug" => "7138-signaling-effects-of-scholarly-profiles-a-longitudinal-perspective-on-the-editorial-boards-of-the-accounting-review 7138-signaling-effects-of-scholarly-profiles-a-longitudinal-perspective-on-the-editorial-boards-of-t "
"yearMonth" => "2016-05"
"year" => "2016"
"title" => "Signaling Effects of Scholarly Profiles – a Longitudinal Perspective on the Editorial Boards of the Accounting Review Signaling Effects of Scholarly Profiles – a Longitudinal Perspective on the Editorial Boards of the "
"description" => "ENDENICH, C. et TRAPP, R. (2016). Signaling Effects of Scholarly Profiles – a Longitudinal Perspective on the Editorial Boards of the Accounting Review. Dans: 39th Annual Congress of the European Accounting Association. ENDENICH, C. et TRAPP, R. (2016). Signaling Effects of Scholarly Profiles – a Longitudinal Perspecti "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAPP R."
]
]
"ouvrage" => "39th Annual Congress of the European Accounting Association"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2258
#_index: "academ_contributions"
#_id: "7614"
#_source: array:18 [
"id" => "7614"
"slug" => "7614-what-explains-the-dormant-stage-of-management-ideas-the-case-of-integrated-reporting"
"yearMonth" => "2018-06"
"year" => "2018"
"title" => "What Explains The "Dormant" Stage of Management Ideas? The Case of Integrated Reporting"
"description" => "HAHN, R., REIMSBACH.D., R., WICKERT, C. et ENDENICH, C. (2018). What Explains The "Dormant" Stage of Management Ideas? The Case of Integrated Reporting. Dans: 41st European Accounting Association (EAA) Annual Congress. HAHN, R., REIMSBACH.D., R., WICKERT, C. et ENDENICH, C. (2018). What Explains The "Dormant" Stage of "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HAHN R."
]
2 => array:1 [
"name" => "REIMSBACH.D. R."
]
3 => array:1 [
"name" => "WICKERT C."
]
]
"ouvrage" => "41st European Accounting Association (EAA) Annual Congress"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2259
#_index: "academ_contributions"
#_id: "7615"
#_source: array:18 [
"id" => "7615"
"slug" => "7615-what-explains-the-dormant-stage-of-management-ideas-the-case-of-integrated-reporting"
"yearMonth" => "2018-08"
"year" => "2018"
"title" => "What Explains the “Dormant” Stage of Management Ideas? The Case of Integrated Reporting"
"description" => "HAHN, R., REIMSBACH.D., R., WICKERT, C. et ENDENICH, C. (2018). What Explains the “Dormant” Stage of Management Ideas? The Case of Integrated Reporting. Dans: 2018 American Accounting Association Annual Meeting. HAHN, R., REIMSBACH.D., R., WICKERT, C. et ENDENICH, C. (2018). What Explains the “Dormant” Stage of "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HAHN R."
]
2 => array:1 [
"name" => "REIMSBACH.D. R."
]
3 => array:1 [
"name" => "WICKERT C."
]
]
"ouvrage" => "2018 American Accounting Association Annual Meeting"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2260
#_index: "academ_contributions"
#_id: "14470"
#_source: array:18 [
"id" => "14470"
"slug" => "14470-better-together-how-entrepreneurial-ecosystems-influence-startups"
"yearMonth" => "2023-06"
"year" => "2023"
"title" => "Better Together: How Entrepreneurial Ecosystems Influence Startups"
"description" => "ENDENICH, C. (2023). Better Together: How Entrepreneurial Ecosystems Influence Startups. <i>ESSEC Knowledge</i>. ENDENICH, C. (2023). Better Together: How Entrepreneurial Ecosystems Influence Startups. <i>ESSEC Kn "
"authors" => array:1 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://knowledge.essec.edu/en/innovation/entrepreneurial-ecosystems-startups.html"
"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" => 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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2261
#_index: "academ_contributions"
#_id: "14471"
#_source: array:18 [
"id" => "14471"
"slug" => "14471-pourquoi-tant-de-start-up-adoptent-elles-la-meme-philosophie-de-developpement"
"yearMonth" => "2023-07"
"year" => "2023"
"title" => "Pourquoi tant de start-up adoptent-elles la même philosophie de développement ?"
"description" => "ENDENICH, C. et BECKER, S.D. (2023). Pourquoi tant de start-up adoptent-elles la même philosophie de développement ? <i>The Conversation</i>. ENDENICH, C. et BECKER, S.D. (2023). Pourquoi tant de start-up adoptent-elles la même philosophie de "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BECKER Sebastian D."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-10-13 16:47:03"
"publicationUrl" => "https://theconversation.com/pourquoi-tant-de-start-up-adoptent-elles-la-meme-philosophie-de-developpement-210025 https://theconversation.com/pourquoi-tant-de-start-up-adoptent-elles-la-meme-philosophie-de-developp "
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2262
#_index: "academ_contributions"
#_id: "14472"
#_source: array:18 [
"id" => "14472"
"slug" => "14472-la-methode-lean-startup-contrainte-ou-opportunite"
"yearMonth" => "2023-05"
"year" => "2023"
"title" => "La méthode Lean Startup : contrainte ou opportunité ?"
"description" => "BECKER, S.D. et ENDENICH, C. (2023). La méthode Lean Startup : contrainte ou opportunité ? <i>Maddyness</i>. BECKER, S.D. et ENDENICH, C. (2023). La méthode Lean Startup : contrainte ou opportunité ? <i>Maddyn "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BECKER Sebastian D."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-11-28 13:36:34"
"publicationUrl" => null
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2263
#_index: "academ_contributions"
#_id: "14473"
#_source: array:18 [
"id" => "14473"
"slug" => "14473-why-research-diversity-matters"
"yearMonth" => "2018-11"
"year" => "2018"
"title" => "Why Research Diversity Matters"
"description" => "ENDENICH, C. (2018). Why Research Diversity Matters. <i>ESSEC Knowledge</i>."
"authors" => array:1 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://knowledge.essec.edu/en/leadership/why-research-diversity-matters.html"
"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" => 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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2264
#_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. UMMUGULSUM, Z., LINDER, S. et ENDENICH, C. (2017). Does the CEO Make the Difference? Budgeting Pract "
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#2265
#_index: "academ_contributions"
#_id: "12903"
#_source: array:18 [
"id" => "12903"
"slug" => "12903-interview-digital-opportunity-insights-from-germany"
"yearMonth" => "2022-03"
"year" => "2022"
"title" => "Interview: Digital opportunity: Insights from Germany"
"description" => "ENDENICH, C. 2022. <i>Interview: Digital opportunity: Insights from Germany</i>. Mars."
"authors" => array:1 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-02-02 16:45:34"
"publicationUrl" => "https://www.fm-magazine.com/news/2022/mar/digital-opportunity-insights-germany.html"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Interviews : Emission radio - TV - presse écrite"
"en" => "Interviews: radio - TV - press"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => "Royaume-Uni"
"en" => "United Kingdom"
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#2266
#_index: "academ_contributions"
#_id: "10379"
#_source: array:18 [
"id" => "10379"
"slug" => "10379-controlling-in-osteuropa-aus-wissenschaftlicher-und-unternehmerischer-perspektive"
"yearMonth" => "2010-05"
"year" => "2010"
"title" => "Controlling in Osteuropa aus wissenschaftlicher und unternehmerischer Perspektive"
"description" => "ENDENICH, C., BRANDAU, M. et IKONOMOVA, T. (2010). Controlling in Osteuropa aus wissenschaftlicher und unternehmerischer Perspektive. <i>Controlling</i>, 54(5), pp. 318-322. ENDENICH, C., BRANDAU, M. et IKONOMOVA, T. (2010). Controlling in Osteuropa aus wissenschaftlicher u "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BRANDAU Michael"
]
2 => array:1 [
"name" => "IKONOMOVA Tsveta"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:33"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "318-322"
"volume" => "54"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#2267
#_index: "academ_contributions"
#_id: "10450"
#_source: array:18 [
"id" => "10450"
"slug" => "10450-comparative-management-accounting-ein-vergleich-der-controlling-forschung-und-praxis-in-deutschland-und-spanien 10450-comparative-management-accounting-ein-vergleich-der-controlling-forschung-und-praxis-in-deutsc "
"yearMonth" => "2012-06"
"year" => "2012"
"title" => "Comparative Management Accounting - Ein Vergleich der Controlling-forschung und -praxis in Deutschland und Spanien Comparative Management Accounting - Ein Vergleich der Controlling-forschung und -praxis in Deutschla "
"description" => "ENDENICH, C. (2012). <i>Comparative Management Accounting - Ein Vergleich der Controlling-forschung und -praxis in Deutschland und Spanien</i>. Wiesbaden: Springer. ENDENICH, C. (2012). <i>Comparative Management Accounting - Ein Vergleich der Controlling-forschung "
"authors" => array:1 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-01-27 10:42:15"
"publicationUrl" => null
"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" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#2268
#_index: "academ_contributions"
#_id: "10481"
#_source: array:18 [
"id" => "10481"
"slug" => "10481-wie-strategisch-sind-informationssysteme-eine-analyse-strategischer-controllingwerkzeuge-in-informationssystemen 10481-wie-strategisch-sind-informationssysteme-eine-analyse-strategischer-controllingwerkzeuge-in-in "
"yearMonth" => "2012-01"
"year" => "2012"
"title" => "Wie strategisch sind Informationssysteme - Eine Analyse strategischer Controllingwerkzeuge in Informationssystemen Wie strategisch sind Informationssysteme - Eine Analyse strategischer Controllingwerkzeuge in Inform "
"description" => "ENDENICH, C., HOFFJAN, A. et TRAPP, R. (2012). Wie strategisch sind Informationssysteme - Eine Analyse strategischer Controllingwerkzeuge in Informationssystemen. <i>Controlling</i>, 24(1), pp. 23-27. ENDENICH, C., HOFFJAN, A. et TRAPP, R. (2012). Wie strategisch sind Informationssysteme - Eine Analy "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HOFFJAN Andreas"
]
2 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:36"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "23-27"
"volume" => "24"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#2269
#_index: "academ_contributions"
#_id: "10621"
#_source: array:18 [
"id" => "10621"
"slug" => "10621-zur-international-vergleichenden-controllingforschung-empirische-ergebnisse-aus-deutschland-spanien-und-frankreich 10621-zur-international-vergleichenden-controllingforschung-empirische-ergebnisse-aus-deutschland-sp "
"yearMonth" => "2015-01"
"year" => "2015"
"title" => "Zur International Vergleichenden Controllingforschung - Empirische Ergebnisse aus Deutschland, Spanien und Frankreich Zur International Vergleichenden Controllingforschung - Empirische Ergebnisse aus Deutschland, Spani "
"description" => "HOFFJAN, A. et ENDENICH, C. (2015). Zur International Vergleichenden Controllingforschung - Empirische Ergebnisse aus Deutschland, Spanien und Frankreich. Dans: <i>Praxishandbuch Controlling</i>. 1st ed. Springer. HOFFJAN, A. et ENDENICH, C. (2015). Zur International Vergleichenden Controllingforschung - Empirisc "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HOFFJAN Andreas"
]
]
"ouvrage" => "Praxishandbuch Controlling"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#2270
#_index: "academ_contributions"
#_id: "2480"
#_source: array:18 [
"id" => "2480"
"slug" => "2480-separation-integration-and-now-a-historical-perspective-on-the-relationship-between-german-management-accounting-and-financial-accounting 2480-separation-integration-and-now-a-historical-perspective-on-the-relationship-between-german-mana "
"yearMonth" => "2017-01"
"year" => "2017"
"title" => "Separation - Integration - and now...? A Historical Perspective on the Relationship between German Management Accounting and Financial Accounting Separation - Integration - and now...? A Historical Perspective on the Relationship between German M "
"description" => "BRANDAU, M., ENDENICH, C., LUTHER, R. et TRAPP, R. (2017). Separation - Integration - and now...? A Historical Perspective on the Relationship between German Management Accounting and Financial Accounting. <i>Accounting History</i>, 22(1), pp. 67-91. BRANDAU, M., ENDENICH, C., LUTHER, R. et TRAPP, R. (2017). Separation - Integration - and now...? A "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BRANDAU M."
]
2 => array:1 [
"name" => "LUTHER R."
]
3 => array:1 [
"name" => "TRAPP R."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.researchgate.net/publication/309140251_Separation_-_integration_-_and_now_A_historical_perspective_on_the_relationship_between_German_management_accounting_and_financial_accounting https://www.researchgate.net/publication/309140251_Separation_-_integration_-_and_now_A_historical_p "
"publicationInfo" => array:3 [
"pages" => "67-91"
"volume" => "22"
"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" => "German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting systems implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems and antithetical propositions of full integration, to the emergence of partial integration as the synthesis of this transformation process. German accounting has traditionally followed a dual ledger approach with strictly separated internal "
"en" => "German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting systems implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems and antithetical propositions of full integration, to the emergence of partial integration as the synthesis of this transformation process. German accounting has traditionally followed a dual ledger approach with strictly separated internal "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#2271
#_index: "academ_contributions"
#_id: "2488"
#_source: array:18 [
"id" => "2488"
"slug" => "2488-signaling-effects-of-scholarly-profiles-the-editorial-teams-of-north-american-accounting-association-journals 2488-signaling-effects-of-scholarly-profiles-the-editorial-teams-of-north-american-accounting-associ "
"yearMonth" => "2018-03"
"year" => "2018"
"title" => "Signaling Effects of Scholarly Profiles - the Editorial Teams of North American Accounting Association Journals Signaling Effects of Scholarly Profiles - the Editorial Teams of North American Accounting Associati "
"description" => "ENDENICH, C. et TRAPP, R. (2018). Signaling Effects of Scholarly Profiles - the Editorial Teams of North American Accounting Association Journals. <i>Critical Perspectives on Accounting</i>, 51, pp. 4-23. ENDENICH, C. et TRAPP, R. (2018). Signaling Effects of Scholarly Profiles - the Editorial Teams of N "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAPP R."
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Accounting associations"
1 => "Contemporary Accounting Research"
2 => "Editorial team composition"
3 => "Scholarly profiles"
4 => "Signaling theory"
5 => "The Accounting Review"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://doi.org/10.1016/j.cpa.2017.02.004"
"publicationInfo" => array:3 [
"pages" => "4-23"
"volume" => "51"
"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" => "This paper provides a longitudinal analysis of the editorial teams of Contemporary Accounting Research (CAR) and The Accounting Review (TAR) with regard to the subject areas and research methods as well as the doctoral degree schools represented by their members. From a signaling theory perspective, we consider the scholarly profiles of the editorial team members a powerful signal that the journals send to the academic community concerning the types of research preferred for publication. This paper provides a longitudinal analysis of the editorial teams of Contemporary Accounting Resear "
"en" => "This paper provides a longitudinal analysis of the editorial teams of Contemporary Accounting Research (CAR) and The Accounting Review (TAR) with regard to the subject areas and research methods as well as the doctoral degree schools represented by their members. From a signaling theory perspective, we consider the scholarly profiles of the editorial team members a powerful signal that the journals send to the academic community concerning the types of research preferred for publication. This paper provides a longitudinal analysis of the editorial teams of Contemporary Accounting Resear "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
24 => Essec\Faculty\Model\Contribution {#2272
#_index: "academ_contributions"
#_id: "2759"
#_source: array:18 [
"id" => "2759"
"slug" => "2759-toward-an-overarching-signaling-framework-the-editorial-teams-of-north-american-accounting-association-journals 2759-toward-an-overarching-signaling-framework-the-editorial-teams-of-north-american-accounting-asso "
"yearMonth" => "2018-03"
"year" => "2018"
"title" => "Toward an Overarching Signaling Framework - the Editorial Teams of North American Accounting Association Journals Toward an Overarching Signaling Framework - the Editorial Teams of North American Accounting Associa "
"description" => "ENDENICH, C. et TRAPP, R. (2018). Toward an Overarching Signaling Framework - the Editorial Teams of North American Accounting Association Journals. <i>Critical Perspectives on Accounting</i>, 51, pp. 84-86. ENDENICH, C. et TRAPP, R. (2018). Toward an Overarching Signaling Framework - the Editorial Teams of "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAPP R."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://ideas.repec.org/a/eee/crpeac/v51y2018icp84-86.html"
"publicationInfo" => array:3 [
"pages" => "84-86"
"volume" => "51"
"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" => "This article intends to contribute to the longstanding debate about the role that leading accounting journals and their senior editors play in the construction of the potentially increasing homogeneity of accounting research. More precisely, we develop an overarching signaling framework that considers multiple signals sent by the different actors involved in the production and dissemination of academic accounting knowledge. This article intends to contribute to the longstanding debate about the role that leading accounting "
"en" => "This article intends to contribute to the longstanding debate about the role that leading accounting journals and their senior editors play in the construction of the potentially increasing homogeneity of accounting research. More precisely, we develop an overarching signaling framework that considers multiple signals sent by the different actors involved in the production and dissemination of academic accounting knowledge. This article intends to contribute to the longstanding debate about the role that leading accounting "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
25 => Essec\Faculty\Model\Contribution {#2273
#_index: "academ_contributions"
#_id: "2773"
#_source: array:18 [
"id" => "2773"
"slug" => "2773-trends-und-herausforderungen-im-internationalen-controlling"
"yearMonth" => "2017-12"
"year" => "2017"
"title" => "Trends und Herausforderungen im internationalen Controlling"
"description" => "HOFFJAN, A., ENDENICH, C. et TRAPP, R. (2017). Trends und Herausforderungen im internationalen Controlling. <i>Controlling</i>, 29(6), pp. 17-24. HOFFJAN, A., ENDENICH, C. et TRAPP, R. (2017). Trends und Herausforderungen im internationalen Contr "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HOFFJAN A."
]
2 => array:1 [
"name" => "TRAPP R."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.semanticscholar.org/paper/Trends-und-Herausforderungen-im-internationalen-Hoffjan-Endenich/9fca0a1ba02bc91a69f0808cc74624bb063f4d39 https://www.semanticscholar.org/paper/Trends-und-Herausforderungen-im-internationalen-Hoffjan-Endeni "
"publicationInfo" => array:3 [
"pages" => "17-24"
"volume" => "29"
"number" => "6"
]
"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" => "Multinational companies are confronted with multiple economic, social, and technological developments which imply challenges for international management accounting. This paper provides an overview of selected recent developments and discusses their impact on the tasks and tools of international management accounting. Multinational companies are confronted with multiple economic, social, and technological development "
"en" => "Multinational companies are confronted with multiple economic, social, and technological developments which imply challenges for international management accounting. This paper provides an overview of selected recent developments and discusses their impact on the tasks and tools of international management accounting. Multinational companies are confronted with multiple economic, social, and technological development "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
26 => Essec\Faculty\Model\Contribution {#2274
#_index: "academ_contributions"
#_id: "10391"
#_source: array:18 [
"id" => "10391"
"slug" => "10391-international-vergleichendes-controlling-empirische-ergebnisse-zu-deutschland-und-polen"
"yearMonth" => "2010-10"
"year" => "2010"
"title" => "International Vergleichendes Controlling - Empirische Ergebnisse zu Deutschland und Polen"
"description" => "BRANDAU, M., ENDENICH, C., UFER, H.W. et NEUGEBAUER, S. (2010). International Vergleichendes Controlling - Empirische Ergebnisse zu Deutschland und Polen. <i>Controlling</i>, 22(10), pp. 573-578. BRANDAU, M., ENDENICH, C., UFER, H.W. et NEUGEBAUER, S. (2010). International Vergleichendes Control "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BRANDAU Michael"
]
2 => array:1 [
"name" => "UFER Heinz-Werner"
]
3 => array:1 [
"name" => "NEUGEBAUER Sylwia"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:33"
"publicationUrl" => "https://www.semanticscholar.org/paper/International-Vergleichendes-Controlling-Empirische-Brandau-Endenich/7b7822665b7fc09202031f806a4dcf6deedca19b https://www.semanticscholar.org/paper/International-Vergleichendes-Controlling-Empirische-Brandau-En "
"publicationInfo" => array:3 [
"pages" => "573-578"
"volume" => "22"
"number" => "10"
]
"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" => "Stichwörter Deutschland International Vergleichendes Controlling Internationales Controlling Polen Nach der Osterweiterung der Europäischen Union werden deutsche Unternehmen verstärkt in Polen aktiv. In diesem Zusammenhang stellt sich die Frage nach der Funktionsfähigkeit der eigenen Managementstrukturen in Polen. Als zentralen Bestandteil der Unternehmenssteuerung betrifft dies nicht zuletzt das Controlling. Inwiefern das deutsche Controlling in Polen angewendet werden kann und wie es an die lokale Unwelt angepasst werden muss, wird in diesem Beitrag mit Hilfe von Experteninterviews nachgegangen. Die Untersuchung verdeutlicht, dass das polnische Controlling einen raschen Wandel zur modernen Führungsunterstützung durchläuft, wobei historische sowie wettbewerbsund kostenbedingte Herausforderungen auftreten. Aus den Ergebnissen wird ersichtlich, dass es im Rahmen grenzüberschreitenden Wirtschaftens einer Anpassung der deutschen Controllingstrukturen an das lokale Umfeld bedarf. Stichwörter Deutschland International Vergleichendes Controlling Internationales Controlling Polen N "
"en" => "Germany International Comparative Controlling International Controlling Poland Following the eastward enlargement of the European Union, German companies are becoming increasingly active in Poland. In this context, the question arises as to how well their own management structures function in Poland. As a central component of corporate management, this applies not least to controlling. The extent to which German controlling can be applied in Poland and how it must be adapted to the local environment is investigated in this article with the help of expert interviews. The study shows that Polish controlling is undergoing a rapid transformation to modern management support, with historical as well as competitive and cost-related challenges. The results show that German controlling structures need to be adapted to the local environment in the context of cross-border business. Germany International Comparative Controlling International Controlling Poland Following the eastwar "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
27 => Essec\Faculty\Model\Contribution {#2275
#_index: "academ_contributions"
#_id: "10438"
#_source: array:18 [
"id" => "10438"
"slug" => "10438-two-decades-of-research-on-comparative-management-accounting-achievements-and-future-directions 10438-two-decades-of-research-on-comparative-management-accounting-achievements-and-future-direction "
"yearMonth" => "2011-10"
"year" => "2011"
"title" => "Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions"
"description" => "ENDENICH, C., BRANDAU, M. et HOFFJAN, A. (2011). Two Decades of Research on Comparative Management Accounting - Achievements and Future Directions. <i>Australian Accounting Review</i>, 21(4), pp. 365-382. ENDENICH, C., BRANDAU, M. et HOFFJAN, A. (2011). Two Decades of Research on Comparative Management A "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BRANDAU Michael"
]
2 => array:1 [
"name" => "HOFFJAN Andreas"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:35"
"publicationUrl" => "https://doi.org/10.1111/j.1835-2561.2011.00149.x"
"publicationInfo" => array:3 [
"pages" => "365-382"
"volume" => "21"
"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" => "Comparative Management Accounting research has explored the applications, transferability and cross‐country adaptation of management accounting practices since the early 1990s. These efforts have been triggered by findings indicating that the adoption of foreign management accounting techniques generates comparative advantages in environments characterised by increasing global business competition. However, the literature on Comparative Management Accounting is heterogeneous in terms of its methods and theory and tends to focus on a great variety of practices and instruments. Therefore, this paper reviews the existing literature, elaborating on the dimensions of comparative research in management accounting. In addition, it provides insights into shortcomings and developments in the field and identifies directions for future research and implications for corporate practice. Comparative Management Accounting research has explored the applications, transferability and cross‐ "
"en" => "Comparative Management Accounting research has explored the applications, transferability and cross‐country adaptation of management accounting practices since the early 1990s. These efforts have been triggered by findings indicating that the adoption of foreign management accounting techniques generates comparative advantages in environments characterised by increasing global business competition. However, the literature on Comparative Management Accounting is heterogeneous in terms of its methods and theory and tends to focus on a great variety of practices and instruments. Therefore, this paper reviews the existing literature, elaborating on the dimensions of comparative research in management accounting. In addition, it provides insights into shortcomings and developments in the field and identifies directions for future research and implications for corporate practice. Comparative Management Accounting research has explored the applications, transferability and cross‐ "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
28 => Essec\Faculty\Model\Contribution {#2276
#_index: "academ_contributions"
#_id: "10462"
#_source: array:18 [
"id" => "10462"
"slug" => "10462-international-budgeting-challenges-for-german-french-corporations"
"yearMonth" => "2012-01"
"year" => "2012"
"title" => "International Budgeting - Challenges for German-French Corporations"
"description" => "HOFFJAN, A., ENDENICH, C., TRAPP, R. et BOUCOIRAN, T. (2012). International Budgeting - Challenges for German-French Corporations. <i>Journal of Management Control</i>, 23(1), pp. 5-25. HOFFJAN, A., ENDENICH, C., TRAPP, R. et BOUCOIRAN, T. (2012). International Budgeting - Challenges f "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HOFFJAN Andreas"
]
2 => array:1 [
"name" => "TRAPP Rouven"
]
3 => array:1 [
"name" => "BOUCOIRAN Thomas"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:36"
"publicationUrl" => "https://www.researchgate.net/publication/257338839_International_budgeting-challenges_for_German-French_companies https://www.researchgate.net/publication/257338839_International_budgeting-challenges_for_German-Fre "
"publicationInfo" => array:3 [
"pages" => "5-25"
"volume" => "23"
"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" => "The international convergence of management accounting practices is widely discussed in the field of comparative management accounting research. Previous research has focused on the dissemination of particular management accounting techniques, triggered primarily by multinational companies that standardise their management accounting instruments. However, it remains unclear whether these instruments are used in the same manner in different countries. Our paper contributes to the answer of this question and explores the differences in the handling of standardised budgeting practices in multinational companies using the example of German-French enterprises. Based on a cross-sectional field study that consists of expert interviews with senior management accountants with binational working experience, our findings suggest that the standardisation of management accounting techniques does not necessarily imply a standardised usage. Although the companies studied seek to standardise their budgeting practices, considerable differences concerning the usage in everyday practice between the German and French subsidiaries exist. Both the preparation and the utilisation of budgets differ significantly. The international convergence of management accounting practices is widely discussed in the field of "
"en" => "The international convergence of management accounting practices is widely discussed in the field of comparative management accounting research. Previous research has focused on the dissemination of particular management accounting techniques, triggered primarily by multinational companies that standardise their management accounting instruments. However, it remains unclear whether these instruments are used in the same manner in different countries. Our paper contributes to the answer of this question and explores the differences in the handling of standardised budgeting practices in multinational companies using the example of German-French enterprises. Based on a cross-sectional field study that consists of expert interviews with senior management accountants with binational working experience, our findings suggest that the standardisation of management accounting techniques does not necessarily imply a standardised usage. Although the companies studied seek to standardise their budgeting practices, considerable differences concerning the usage in everyday practice between the German and French subsidiaries exist. Both the preparation and the utilisation of budgets differ significantly. The international convergence of management accounting practices is widely discussed in the field of "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
29 => Essec\Faculty\Model\Contribution {#2277
#_index: "academ_contributions"
#_id: "10482"
#_source: array:18 [
"id" => "10482"
"slug" => "10482-zur-internationalisierung-der-controllingforschung-bestandsaufnahme-und-entwicklungsperspektiven-des-international-vergleichenden-controlling 10482-zur-internationalisierung-der-controllingforschung-bestandsaufnahme-und-entwicklungsperspektiv "
"yearMonth" => "2012-01"
"year" => "2012"
"title" => "Zur Internationalisierung der Controllingforschung - Bestandsaufnahme und Entwicklungsperspektiven des International Vergleichenden Controlling Zur Internationalisierung der Controllingforschung - Bestandsaufnahme und Entwicklungsperspektiven d "
"description" => "HOFFJAN, A., BRANDAU, M. et ENDENICH, C. (2012). Zur Internationalisierung der Controllingforschung - Bestandsaufnahme und Entwicklungsperspektiven des International Vergleichenden Controlling. Dans: <i>Relevance Lost? Perspektiven für die Zukunft, Festschrift to Prof. Dr. Dr. hc. mult. Péter Horváth</i>. 1st ed. Vahlen. HOFFJAN, A., BRANDAU, M. et ENDENICH, C. (2012). Zur Internationalisierung der Controllingforschung "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HOFFJAN Andreas"
]
2 => array:1 [
"name" => "BRANDAU Michael"
]
]
"ouvrage" => "Relevance Lost? Perspektiven für die Zukunft, Festschrift to Prof. Dr. Dr. hc. mult. Péter Horváth"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
30 => Essec\Faculty\Model\Contribution {#2278
#_index: "academ_contributions"
#_id: "10489"
#_source: array:18 [
"id" => "10489"
"slug" => "10489-das-financial-statement-presentation-projekt-von-fasb-und-iasb-eine-kritische-wurdigung-im-lichte-der-konvergenz-des-rechnungswesens 10489-das-financial-statement-presentation-projekt-von-fasb-und-iasb-eine-kritische-wurdigung-im-lic "
"yearMonth" => "2013-01"
"year" => "2013"
"title" => "Das Financial Statement Presentation-Projekt von FASB und IASB - Eine kritische Würdigung im Lichte der Konvergenz des Rechnungswesens Das Financial Statement Presentation-Projekt von FASB und IASB - Eine kritische Würdigung im Lichte "
"description" => "HOFFJAN, A., TRAPP, R. et ENDENICH, C. (2013). Das Financial Statement Presentation-Projekt von FASB und IASB - Eine kritische Würdigung im Lichte der Konvergenz des Rechnungswesens. Dans: <i>Jahrbuch für Controlling und Rechnungswesen 2013</i>. 1st ed. LexisNexis. HOFFJAN, A., TRAPP, R. et ENDENICH, C. (2013). Das Financial Statement Presentation-Projekt von FASB "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HOFFJAN Andreas"
]
2 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => "Jahrbuch für Controlling und Rechnungswesen 2013"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
31 => Essec\Faculty\Model\Contribution {#2279
#_index: "academ_contributions"
#_id: "10498"
#_source: array:18 [
"id" => "10498"
"slug" => "10498-institutional-drivers-of-conformity-evidence-for-management-accounting-from-brazil-and-germany"
"yearMonth" => "2013-05"
"year" => "2013"
"title" => "Institutional Drivers of Conformity - Evidence for Management Accounting from Brazil and Germany"
"description" => "BRANDAU, M., ENDENICH, C., HOFFJAN, A. et TRAPP, R. (2013). Institutional Drivers of Conformity - Evidence for Management Accounting from Brazil and Germany. <i>International Business Review</i>, 22(2), pp. 466-479. BRANDAU, M., ENDENICH, C., HOFFJAN, A. et TRAPP, R. (2013). Institutional Drivers of Conformity - Ev "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BRANDAU Michael"
]
2 => array:1 [
"name" => "HOFFJAN Andreas"
]
3 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Brazil"
1 => "Comparative management accounting"
2 => "Convergence"
3 => "Institutional theory"
4 => "Germany"
5 => "Isomorphism"
]
"updatedAt" => "2021-07-13 14:31:37"
"publicationUrl" => "https://doi.org/10.1016/j.ibusrev.2012.07.001"
"publicationInfo" => array:3 [
"pages" => "466-479"
"volume" => "22"
"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" => "This paper contributes to the discussion of international convergence in management accounting, which has included only limited empirical data. Building on institutional theory, we have analysed cross-sectional field study data from a unique set of manufacturing companies in Brazil and Germany. Our data suggest that management accounting structures and practices in both countries are converging towards international standards under the pressure of coercive, mimetic and normative isomorphism. Although firms generally tend to adopt Anglo-American practices, we also find that German management accounting concepts have a strong influence in Brazil. In addition to elaborating on the imitation of international best practices and standardised information systems, we show the pressures created by the adoption of the International Financial Reporting Standards and the pursuit of legitimacy via adherence to social expectations. This paper contributes to the discussion of international convergence in management accounting, whic "
"en" => "This paper contributes to the discussion of international convergence in management accounting, which has included only limited empirical data. Building on institutional theory, we have analysed cross-sectional field study data from a unique set of manufacturing companies in Brazil and Germany. Our data suggest that management accounting structures and practices in both countries are converging towards international standards under the pressure of coercive, mimetic and normative isomorphism. Although firms generally tend to adopt Anglo-American practices, we also find that German management accounting concepts have a strong influence in Brazil. In addition to elaborating on the imitation of international best practices and standardised information systems, we show the pressures created by the adoption of the International Financial Reporting Standards and the pursuit of legitimacy via adherence to social expectations. This paper contributes to the discussion of international convergence in management accounting, whic "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
32 => Essec\Faculty\Model\Contribution {#2280
#_index: "academ_contributions"
#_id: "10539"
#_source: array:18 [
"id" => "10539"
"slug" => "10539-economic-crisis-as-a-driver-of-management-accounting-change-comparative-evidence-from-germany-and-spain 10539-economic-crisis-as-a-driver-of-management-accounting-change-comparative-evidence-from-germany- "
"yearMonth" => "2014-01"
"year" => "2014"
"title" => "Economic Crisis as a Driver of Management Accounting Change - Comparative Evidence from Germany and Spain Economic Crisis as a Driver of Management Accounting Change - Comparative Evidence from Germany and "
"description" => "ENDENICH, C. (2014). Economic Crisis as a Driver of Management Accounting Change - Comparative Evidence from Germany and Spain. <i>Journal of Applied Accounting Research</i>, 15(1), pp. 123-149. ENDENICH, C. (2014). Economic Crisis as a Driver of Management Accounting Change - Comparative Evide "
"authors" => array:1 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:37"
"publicationUrl" => "https://www.researchgate.net/publication/262583465_Economic_crisis_as_a_driver_of_management_accounting_change_Comparative_evidence_from_Germany_and_Spain https://www.researchgate.net/publication/262583465_Economic_crisis_as_a_driver_of_management_account "
"publicationInfo" => array:3 [
"pages" => "123-149"
"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" => "The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes, a particular emphasis is put on budgeting processes and the role of management accountants. Design/methodology/approach ‐ A cross-sectional field study that mainly builds on interviews with senior management accounting executives in nine German and nine Spanish companies was conducted. The German and Spanish companies were matched in terms of industry and size to assure comparability of the two national samples. Findings ‐ The most recent economic crisis represents a crucial driver of management accounting change in the companies comprising my sample. Whereas budgeting is increasingly performed continuously, the empirical evidence suggests that opportunities are continually evolving that might result in a more powerful position of management accountants within corporate decision-making processes and an improved image of management accountants. Research limitations/implications ‐ The findings of this study should not be generalised in a statistical sense. However, the results may be used as the basis for qualitative and quantitative follow-up studies. Practical implications ‐ The paper provides several examples which demonstrate, that management accountants can improve their image and their influence on corporate decision making in times of economic crisis. Originality/value ‐ This paper contributes to the literature by providing both theoretical refinement of and empirical evidence on propositions on the influence of the economic crisis on management accounting. The purpose of this paper is to investigate change processes within German and Spanish management ac "
"en" => "The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes, a particular emphasis is put on budgeting processes and the role of management accountants. Design/methodology/approach ‐ A cross-sectional field study that mainly builds on interviews with senior management accounting executives in nine German and nine Spanish companies was conducted. The German and Spanish companies were matched in terms of industry and size to assure comparability of the two national samples. Findings ‐ The most recent economic crisis represents a crucial driver of management accounting change in the companies comprising my sample. Whereas budgeting is increasingly performed continuously, the empirical evidence suggests that opportunities are continually evolving that might result in a more powerful position of management accountants within corporate decision-making processes and an improved image of management accountants. Research limitations/implications ‐ The findings of this study should not be generalised in a statistical sense. However, the results may be used as the basis for qualitative and quantitative follow-up studies. Practical implications ‐ The paper provides several examples which demonstrate, that management accountants can improve their image and their influence on corporate decision making in times of economic crisis. Originality/value ‐ This paper contributes to the literature by providing both theoretical refinement of and empirical evidence on propositions on the influence of the economic crisis on management accounting. The purpose of this paper is to investigate change processes within German and Spanish management ac "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
33 => Essec\Faculty\Model\Contribution {#2281
#_index: "academ_contributions"
#_id: "10559"
#_source: array:18 [
"id" => "10559"
"slug" => "10559-management-processes-under-regulatory-influences-evidence-from-european-airports"
"yearMonth" => "2014-01"
"year" => "2014"
"title" => "Management Processes under Regulatory Influences - Evidence from European Airports"
"description" => "BRANDAU, M., ENDENICH, C., HOFFJAN, A. et MUELLER, F. (2014). Management Processes under Regulatory Influences - Evidence from European Airports. <i>International Journal of Business Research</i>, 14(1), pp. 17-28. BRANDAU, M., ENDENICH, C., HOFFJAN, A. et MUELLER, F. (2014). Management Processes under Regulatory "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BRANDAU Michael"
]
2 => array:1 [
"name" => "HOFFJAN Andreas"
]
3 => array:1 [
"name" => "MUELLER Florian"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:38"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "17-28"
"volume" => "14"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
34 => Essec\Faculty\Model\Contribution {#2282
#_index: "academ_contributions"
#_id: "10572"
#_source: array:18 [
"id" => "10572"
"slug" => "10572-zum-einfluss-der-entgeltregulierung-auf-die-unternehmenssteuerung-eine-empirische-analyse-europaischer-grosflughafen 10572-zum-einfluss-der-entgeltregulierung-auf-die-unternehmenssteuerung-eine-empirische-analyse-euro "
"yearMonth" => "2014-05"
"year" => "2014"
"title" => "Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung - Eine empirische Analyse europäischer Großflughäfen Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung - Eine empirische Analyse europäis "
"description" => "BRANDAU, M., ENDENICH, C., HOFFJAN, A. et MUELLER, F. (2014). Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung - Eine empirische Analyse europäischer Großflughäfen. <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (Zfbf)</i>, 66(5), pp. 242-268. BRANDAU, M., ENDENICH, C., HOFFJAN, A. et MUELLER, F. (2014). Zum Einfluss der Entgeltregulierung au "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BRANDAU Michael"
]
2 => array:1 [
"name" => "HOFFJAN Andreas"
]
3 => array:1 [
"name" => "MUELLER Florian"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:38"
"publicationUrl" => "https://www.researchgate.net/publication/306084116_Zum_Einfluss_der_Entgeltregulierung_auf_die_Unternehmenssteuerung-Eine_empirische_Analyse_europaischer_Grossflughafen https://www.researchgate.net/publication/306084116_Zum_Einfluss_der_Entgeltregulierung_auf_die_Unter "
"publicationInfo" => array:3 [
"pages" => "242-268"
"volume" => "66"
"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" => "Since 2009, the EU directive 2009/12/EG provides a common framework for the regultion of airport charges in the European Union. We analyze the impact of revenue regulati¬on on the planning processes of European airports building on data from a cross-sectional feld study. Our sample includes airports from 13 European countries that handle 50% of the European air passengers. We fnd that airports mainly reduce cost in Human Resour¬ces and contracted services. In terms of planning, European airports use an integrated cost and revenue accounting system that also includes regulatory parameters. Traffc volumes are planned with realistic assumptions in negotiations with regulators. Finally, airports criticize the consideration of infrastructure based on historical cost instead of Fair Value. Since 2009, the EU directive 2009/12/EG provides a common framework for the regultion of airport cha "
"en" => "Since 2009, the EU directive 2009/12/EG provides a common framework for the regultion of airport charges in the European Union. We analyze the impact of revenue regulati¬on on the planning processes of European airports building on data from a cross-sectional feld study. Our sample includes airports from 13 European countries that handle 50% of the European air passengers. We fnd that airports mainly reduce cost in Human Resour¬ces and contracted services. In terms of planning, European airports use an integrated cost and revenue accounting system that also includes regulatory parameters. Traffc volumes are planned with realistic assumptions in negotiations with regulators. Finally, airports criticize the consideration of infrastructure based on historical cost instead of Fair Value. Since 2009, the EU directive 2009/12/EG provides a common framework for the regultion of airport cha "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
35 => Essec\Faculty\Model\Contribution {#2283
#_index: "academ_contributions"
#_id: "10631"
#_source: array:18 [
"id" => "10631"
"slug" => "10631-harmonizing-management-accounting-in-international-subsidiaries-beyond-national-borders"
"yearMonth" => "2016-01"
"year" => "2016"
"title" => "Harmonizing Management Accounting in International Subsidiaries: Beyond National Borders"
"description" => "ENDENICH, C., HOFFJAN, A., SCHLICHTING, T. et TRAPP, R. (2016). Harmonizing Management Accounting in International Subsidiaries: Beyond National Borders. <i>Journal of Business Strategy</i>, 37(1), pp. 27-33. ENDENICH, C., HOFFJAN, A., SCHLICHTING, T. et TRAPP, R. (2016). Harmonizing Management Accounting in "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HOFFJAN Andreas"
]
2 => array:1 [
"name" => "SCHLICHTING Teresa"
]
3 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Actor-Network Theory"
1 => "Cross-National Research"
2 => "Management Accounting"
]
"updatedAt" => "2021-07-13 14:31:40"
"publicationUrl" => "http://www.emeraldinsight.com/doi/abs/10.1108/JBS-10-2014-0127"
"publicationInfo" => array:3 [
"pages" => "27-33"
"volume" => "37"
"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" => "This study compares styles of management accounting (MA), i.e. the way, in which MA influences corporate decision making, in German and Spanish companies. The study illustrates the relevant differences by comparing the role of management accountants in decision-making processes and puts a particular emphasis on their networking activities in a corporate context. This study compares styles of management accounting (MA), i.e. the way, in which MA influences corpo "
"en" => "This study compares styles of management accounting (MA), i.e. the way, in which MA influences corporate decision making, in German and Spanish companies. The study illustrates the relevant differences by comparing the role of management accountants in decision-making processes and puts a particular emphasis on their networking activities in a corporate context. This study compares styles of management accounting (MA), i.e. the way, in which MA influences corpo "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
36 => Essec\Faculty\Model\Contribution {#2284
#_index: "academ_contributions"
#_id: "10885"
#_source: array:18 [
"id" => "10885"
"slug" => "10885-back-to-basics-or-ready-for-take-off-the-tensions-on-the-role-of-management-controllers-in-the-digital-age 10885-back-to-basics-or-ready-for-take-off-the-tensions-on-the-role-of-management-controllers-in-the "
"yearMonth" => "2020-05"
"year" => "2020"
"title" => "Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digital Age Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digi "
"description" => "CAVELIUS, F., ENDENICH, C. et ZICARI, A. (2020). Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digital Age. <i>Accounting Auditing Control</i>, 26(2), pp. 89-123. CAVELIUS, F., ENDENICH, C. et ZICARI, A. (2020). Back to Basics or Ready for Take Off? The Tensions "
"authors" => array:3 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
2 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Rôle du contrôleur de gestion"
1 => "ère du digital"
2 => "big data"
3 => "business partner"
4 => "digitalisation"
5 => "5V"
]
"updatedAt" => "2025-02-13 17:02:15"
"publicationUrl" => "https://www.cairn.info/revue-comptabilite-controle-audit-2020-2-page-89.htm"
"publicationInfo" => array:3 [
"pages" => "89-123"
"volume" => "26"
"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" => "À l’ère du digital, les entreprises transforment leur business models mais aussi leur fonction support, incluant la fonction contrôle de gestion. Les contrôleurs de gestion assurent la diffusion de l’information de prise de décisions, mais aussi conseillent les managers à tous les niveaux dans l’entreprise. À la lumière de ce contexte, nous analysons les tensions qui surviennent à l’ère du digital, sur le travail et le rôle des contrôleurs de gestion. Basée sur une étude empirique dans le contexte français, notre étude met en évidence qu’en présence du phénomène de Big Data, les contrôleurs de gestion doivent massivement investir dans la collecte de données et dans des missions de contrôle, de fiabilité et pertinence des données, ce qui leur laisse moins de temps pour conseiller et challenger les managers opérationnels. Néanmoins, si les contrôleurs de gestion évitent de rester enfermés dans ces tâches plus techniques, et lorsqu’ils maîtrisent le Big Data et les nouveaux outils, ils sont activement impliqués dans la transformation digitale de leurs entreprises. Ainsi, ils ajoutent de la valeur à ces données de masse qui arrivent dans l’organisation, en donnant du sens aux données, mettant en évidence des opportunités de business et challengeant les opérationnels grâce à leur connaissance d’expert. À l’ère du digital, les entreprises transforment leur business models mais aussi leur fonction suppo "
"en" => "In the digital age, companies are transforming their business models but also their support function, including the management control function. Management controllers ensure the dissemination of decision-making information, but also advise managers at all levels of the company. In light of this context, we analyze the tensions that arise in the digital age on the work and role of management controllers. Based on an empirical study in the French context, our study highlights that in the presence of the Big Data phenomenon, management controllers have to invest massively in data collection and in missions of control, reliability and relevance of data, which leaves them less time to advise and challenge operational managers. Nevertheless, if financial controllers avoid being locked into these more technical tasks, and when they master Big Data and new tools, they are actively involved in the digital transformation of their companies. Thus, they add value to the mass data coming into the organization, making sense of the data, highlighting business opportunities and challenging the operational staff with their expert knowledge. In the digital age, companies are transforming their business models but also their support function "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
37 => Essec\Faculty\Model\Contribution {#2285
#_index: "academ_contributions"
#_id: "12080"
#_source: array:18 [
"id" => "12080"
"slug" => "12080-the-internationalization-of-management-accounting-research-in-german-speaking-countries-a-longitudinal-study 12080-the-internationalization-of-management-accounting-research-in-german-speaking-countries-a-long "
"yearMonth" => "2021-08"
"year" => "2021"
"title" => "The Internationalization of Management Accounting Research in German-Speaking Countries - A Longitudinal Study The Internationalization of Management Accounting Research in German-Speaking Countries - A Longitud "
"description" => "ENDENICH, C., HOFFJAN, A., KRUTOFF, A. et TRAPP, R. (2021). The Internationalization of Management Accounting Research in German-Speaking Countries - A Longitudinal Study. <i>Journal of Accounting and Organizational Change</i>, 17(4), pp. 519-554. ENDENICH, C., HOFFJAN, A., KRUTOFF, A. et TRAPP, R. (2021). The Internationalization of Management A "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HOFFJAN Andreas"
]
2 => array:1 [
"name" => "KRUTOFF Anne"
]
3 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "research methods"
1 => "theories"
2 => "internationalisation"
3 => "German-speaking countries"
4 => "management accounting research"
5 => "research diversity"
]
"updatedAt" => "2023-02-03 01:00:45"
"publicationUrl" => "https://www.emerald.com/insight/content/doi/10.1108/JAOC-12-2019-0126/full/html"
"publicationInfo" => array:3 [
"pages" => "519-554"
"volume" => "17"
"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" => "This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. This paper aims to study the internationalisation of management accounting research in the German-sp "
"en" => "This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. This paper aims to study the internationalisation of management accounting research in the German-sp "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
38 => Essec\Faculty\Model\Contribution {#2286
#_index: "academ_contributions"
#_id: "12249"
#_source: array:18 [
"id" => "12249"
"slug" => "12249-making-dirty-work-shinier-how-the-digitalization-changes-backstage-and-frontstage-management-accounting 12249-making-dirty-work-shinier-how-the-digitalization-changes-backstage-and-frontstage-management-a "
"yearMonth" => "2021-03"
"year" => "2021"
"title" => "Making Dirty Work Shinier? How the Digitalization Changes Backstage and Frontstage Management Accounting Making Dirty Work Shinier? How the Digitalization Changes Backstage and Frontstage Management Accoun "
"description" => "ENDENICH, C. et TRAPP, R. (2021). Making Dirty Work Shinier? How the Digitalization Changes Backstage and Frontstage Management Accounting. Dans: ACMAR - Annual Conference for Management Accounting Research. Virtual. ENDENICH, C. et TRAPP, R. (2021). Making Dirty Work Shinier? How the Digitalization Changes Backstag "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => "ACMAR - Annual Conference for Management Accounting Research"
"keywords" => []
"updatedAt" => "2022-06-20 15:59:19"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
39 => Essec\Faculty\Model\Contribution {#2287
#_index: "academ_contributions"
#_id: "12250"
#_source: array:18 [
"id" => "12250"
"slug" => "12250-nachhaltigkeitscontrolling-in-klein-und-mittelunternehmen-sustainability-management-accounting-in-small-and-medium-enterprises 12250-nachhaltigkeitscontrolling-in-klein-und-mittelunternehmen-sustainability-management-accounting "
"yearMonth" => "2019-10"
"year" => "2019"
"title" => "Nachhaltigkeitscontrolling in Klein- und Mittelunternehmen [Sustainability Management Accounting in Small and Medium Enterprises] Nachhaltigkeitscontrolling in Klein- und Mittelunternehmen [Sustainability Management Accounting in "
"description" => "ENDENICH, C. et TRAPP, R. (2019). Nachhaltigkeitscontrolling in Klein- und Mittelunternehmen [Sustainability Management Accounting in Small and Medium Enterprises]. Dans: Birgit Feldbauer-DurstmüllerStefan Mayr (ed.). <i>Controlling – Aktuelle Entwicklungen und Herausforderungen [Management Accounting – Current Trends and Challenges]</i>. 1st ed. Berlin: Springer, pp. 229-246. ENDENICH, C. et TRAPP, R. (2019). Nachhaltigkeitscontrolling in Klein- und Mittelunternehmen [Sustai "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => "Controlling – Aktuelle Entwicklungen und Herausforderungen [Management Accounting – Current Trends and Challenges] Controlling – Aktuelle Entwicklungen und Herausforderungen [Management Accounting – Current Trends a "
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://link.springer.com/chapter/10.1007/978-3-658-27723-9_10"
"publicationInfo" => array:3 [
"pages" => "229-246"
"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" => "Regardless of their size, companies today are increasingly expected to act sustainably, which is reflected not only in economic, but also in social and ecological goals. This expectation creates pressure for companies to be more sustainability-oriented, as they have to ensure their legitimacy vis-à-vis customers, suppliers, investors, employees as well as politics and society. Regardless of their size, companies today are increasingly expected to act sustainably, which is ref "
"en" => "Regardless of their size, companies today are increasingly expected to act sustainably, which is reflected not only in economic, but also in social and ecological goals. This expectation creates pressure for companies to be more sustainability-oriented, as they have to ensure their legitimacy vis-à-vis customers, suppliers, investors, employees as well as politics and society. Regardless of their size, companies today are increasingly expected to act sustainably, which is ref "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
40 => Essec\Faculty\Model\Contribution {#2288
#_index: "academ_contributions"
#_id: "12254"
#_source: array:18 [
"id" => "12254"
"slug" => "12254-the-importance-of-management-control-systems-for-startup-funding-empirical-evidence-from-external-financiers 12254-the-importance-of-management-control-systems-for-startup-funding-empirical-evidence-from-exter "
"yearMonth" => "2021-05"
"year" => "2021"
"title" => "The Importance of Management Control Systems for Startup Funding - Empirical Evidence from External Financiers The Importance of Management Control Systems for Startup Funding - Empirical Evidence from External "
"description" => "SCHACHEL, H., LACHMANN, M., ENDENICH, C. et BREUCKER, O. (2021). The Importance of Management Control Systems for Startup Funding - Empirical Evidence from External Financiers. <i>Journal of Accounting and Organizational Change</i>, 17(5), pp. 660-685. SCHACHEL, H., LACHMANN, M., ENDENICH, C. et BREUCKER, O. (2021). The Importance of Management Contro "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "SCHACHEL Hanna"
]
2 => array:1 [
"name" => "LACHMANN Maik"
]
3 => array:1 [
"name" => "BREUCKER Oliver"
]
]
"ouvrage" => ""
"keywords" => array:7 [
0 => "Entrepreneurship"
1 => "strategic planning"
2 => "management control systems"
3 => "venture capital"
4 => "startup"
5 => "investment decisions"
6 => "debt financiers"
]
"updatedAt" => "2023-02-03 01:00:46"
"publicationUrl" => "https://doi.org/10.1108/JAOC-07-2020-0089"
"publicationInfo" => array:3 [
"pages" => "660-685"
"volume" => "17"
"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" => "This study aims to examine which categories of management control systems (MCSs) in startups are most important to external financiers. Furthermore, this paper investigates how equity and debt financiers differ in their perceptions of MCS categories and examines the relevance of MCSs for their investment decisions. This study aims to examine which categories of management control systems (MCSs) in startups are mos "
"en" => "This study aims to examine which categories of management control systems (MCSs) in startups are most important to external financiers. Furthermore, this paper investigates how equity and debt financiers differ in their perceptions of MCS categories and examines the relevance of MCSs for their investment decisions. This study aims to examine which categories of management control systems (MCSs) in startups are mos "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
41 => Essec\Faculty\Model\Contribution {#2289
#_index: "academ_contributions"
#_id: "12787"
#_source: array:18 [
"id" => "12787"
"slug" => "12787-wait-and-see-ism-as-partial-adoption-of-management-practices-the-rise-and-stall-of-integrated-reporting 12787-wait-and-see-ism-as-partial-adoption-of-management-practices-the-rise-and-stall-of-integrated- "
"yearMonth" => "2023-08"
"year" => "2023"
"title" => "Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Repor "
"description" => "ENDENICH, C., HAHN, R., REIMSBACH, D. et WICKERT, C. (2023). Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting. <i>Strategic Organization</i>, 21(3), pp. 566-595. ENDENICH, C., HAHN, R., REIMSBACH, D. et WICKERT, C. (2023). Wait-and-See-Ism as Partial Adoption of "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "HAHN Ruediger"
]
2 => array:1 [
"name" => "REIMSBACH Daniel"
]
3 => array:1 [
"name" => "WICKERT Christopher"
]
]
"ouvrage" => ""
"keywords" => array:7 [
0 => "Integrated reporting"
1 => "practice adoption"
2 => "partial adoption"
3 => "sustainability reporting"
4 => "substantive"
5 => "adoption"
6 => "symbolic adoption"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://doi.org/10.1177/14761270221078605"
"publicationInfo" => array:3 [
"pages" => "566-595"
"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" => "Integrated reporting (IR) has widely been promoted as the next - evolutionary step in corporate disclosure which would soon replace - traditional reporting practices. Embedded in a zeitgeist that favors - sustainability, this outlook would suggest high IR adoption rates among - reporting organizations. Our analysis of IR in Germany from 2008 to - 2019 shows, however, that organizations approached IR with a wait-and- - see mentality. This approach cannot be described adequately by the - existing conceptualizations of (partial) practice adoption. We therefore - develop the notion of wait-and-see-ism, defined as the deliberate and - potentially long-lasting postponement of a decision to adopt a practice - while its further development is monitored silently. We see limited, - though continuous, efforts to prepare for the prospect of adopting the - practice of IR quickly at a later stage. Wait-and-see-ism expands on - prior work on partial adoption by emphasizing its temporal dimension. - This adds an important yet undertheorized option that organizations can - employ to respond to ambiguous institutional demands, thus explaining - the stalling of promising management practices. Integrated reporting (IR) has widely been promoted as the next - evolutionary step in corporate disc "
"en" => "Integrated reporting (IR) has widely been promoted as the next - evolutionary step in corporate disclosure which would soon replace - traditional reporting practices. Embedded in a zeitgeist that favors - sustainability, this outlook would suggest high IR adoption rates among - reporting organizations. Our analysis of IR in Germany from 2008 to - 2019 shows, however, that organizations approached IR with a wait-and- - see mentality. This approach cannot be described adequately by the - existing conceptualizations of (partial) practice adoption. We therefore - develop the notion of wait-and-see-ism, defined as the deliberate and - potentially long-lasting postponement of a decision to adopt a practice - while its further development is monitored silently. We see limited, - though continuous, efforts to prepare for the prospect of adopting the - practice of IR quickly at a later stage. Wait-and-see-ism expands on - prior work on partial adoption by emphasizing its temporal dimension. - This adds an important yet undertheorized option that organizations can - employ to respond to ambiguous institutional demands, thus explaining - the stalling of promising management practices. Integrated reporting (IR) has widely been promoted as the next - evolutionary step in corporate disc "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
42 => Essec\Faculty\Model\Contribution {#2290
#_index: "academ_contributions"
#_id: "12904"
#_source: array:18 [
"id" => "12904"
"slug" => "12904-research-report-from-digitization-to-digital-transformation-the-role-of-french-and-german-management-accountants-in-the-digital-age 12904-research-report-from-digitization-to-digital-transformation-the-role-of-french-and-german-mana "
"yearMonth" => "2021-10"
"year" => "2021"
"title" => "Research Report – From digitization to digital transformation: The role of French and German management accountants in the digital age Research Report – From digitization to digital transformation: The role of French and German managem "
"description" => "ENDENICH, C. (2021). Research Report – From digitization to digital transformation: The role of French and German management accountants in the digital age. London: Royaume-Uni. ENDENICH, C. (2021). Research Report – From digitization to digital transformation: The role of Fren "
"authors" => array:1 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-02-02 16:45:04"
"publicationUrl" => "https://www.cimaglobal.com/PageFiles/745317813/2109-76771%2011170%20Digitisation%20to%20Digital%20Transformation%20Academic%20Report%20ONLINE%20ARTWORK.pdf https://www.cimaglobal.com/PageFiles/745317813/2109-76771%2011170%20Digitisation%20to%20Digital%20Tr "
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Autre"
"en" => "Other"
]
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
43 => Essec\Faculty\Model\Contribution {#2291
#_index: "academ_contributions"
#_id: "12905"
#_source: array:18 [
"id" => "12905"
"slug" => "12905-bystanders-or-changemakers-rethinking-the-role-of-management-controllers-in-the-digital-age"
"yearMonth" => "2021-11"
"year" => "2021"
"title" => "Bystanders or Changemakers? Rethinking the Role of Management Controllers in the Digital Age"
"description" => "ENDENICH, C., CAVELIUS, F. et ZICARI, A. (2021). Bystanders or Changemakers? Rethinking the Role of Management Controllers in the Digital Age. Paris: COBS Insights: France. ENDENICH, C., CAVELIUS, F. et ZICARI, A. (2021). Bystanders or Changemakers? Rethinking the Role of "
"authors" => array:3 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
2 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-02-02 16:44:43"
"publicationUrl" => "https://cobsinsights.org/2021/11/23/bystanders-or-change-makers-rethinking-the-role-of-management-controllers-in-the-digital-age/ https://cobsinsights.org/2021/11/23/bystanders-or-change-makers-rethinking-the-role-of-management-co "
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Autre"
"en" => "Other"
]
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
44 => Essec\Faculty\Model\Contribution {#2292
#_index: "academ_contributions"
#_id: "13383"
#_source: array:18 [
"id" => "13383"
"slug" => "13383-entrepreneurial-ecosystems-as-amplifiers-of-the-lean-startup-philosophy-management-control-practices-in-earliest-stage-startups 13383-entrepreneurial-ecosystems-as-amplifiers-of-the-lean-startup-philosophy-management-control-pra "
"yearMonth" => "2023-04"
"year" => "2023"
"title" => "Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest-Stage Startups Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practice "
"description" => "BECKER, S.D. et ENDENICH, C. (2023). Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest-Stage Startups. <i>Contemporary Accounting Research</i>, 40(1), pp. 624-667. BECKER, S.D. et ENDENICH, C. (2023). Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Ph "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BECKER Sebastian D."
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "management control systems"
1 => "Lean Startup"
2 => "ecosystem"
3 => "incubator"
4 => "entrepreneurship"
5 => "business model innovation"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://doi.org/10.1111/1911-3846.12806"
"publicationInfo" => array:3 [
"pages" => "624-667"
"volume" => "40"
"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" => "Entrepreneurial ecosystems play a key role in the development of startups not only by providing support—such as flexible office space and access to skilled employees, mentors, and investors—but moreover by promoting concrete ideals about “good” entrepreneurship. However, we know less about the role that ecosystems play in managerial practices of startups. In our empirical analysis of management control systems (MCSs) in earliest-stage startups, we witness a strong influence of entrepreneurial ideals—above all, the Lean Startup philosophy—on the MCSs analyzed. Building on cross-sectional field study data resulting from a comprehensive field-immersion strategy and 50 interviews with key actors in an entrepreneurial ecosystem as well as with founder-managers of startups, we consider the entrepreneurial ecosystem as a collective meso-level community that mediates between macro-level institutional pressures and micro-level practices of startups. We show how this community, through a variety of what we term amplifying mechanisms, actively deinstitutionalizes a legacy entrepreneurial philosophy epitomized by the business plan concept. At the same time, the community propagates the Lean Startup philosophy so that this alternative has become the dominant institutional philosophy in the studied ecosystem and its startups. Due to the amplifying mechanisms exerted by the meso level, startups use MCSs that play a crucial role in the rapid experimentation and learning process toward finding a scalable business model that is characteristic of the Lean Startup philosophy. We highlight that this philosophy of scientific experimentation has, to a significant degree, transformed intuitive entrepreneurial processes into a set of transactions that can be steered and accelerated by MCSs. Entrepreneurial ecosystems play a key role in the development of startups not only by providing supp "
"en" => "Entrepreneurial ecosystems play a key role in the development of startups not only by providing support—such as flexible office space and access to skilled employees, mentors, and investors—but moreover by promoting concrete ideals about “good” entrepreneurship. However, we know less about the role that ecosystems play in managerial practices of startups. In our empirical analysis of management control systems (MCSs) in earliest-stage startups, we witness a strong influence of entrepreneurial ideals—above all, the Lean Startup philosophy—on the MCSs analyzed. Building on cross-sectional field study data resulting from a comprehensive field-immersion strategy and 50 interviews with key actors in an entrepreneurial ecosystem as well as with founder-managers of startups, we consider the entrepreneurial ecosystem as a collective meso-level community that mediates between macro-level institutional pressures and micro-level practices of startups. We show how this community, through a variety of what we term amplifying mechanisms, actively deinstitutionalizes a legacy entrepreneurial philosophy epitomized by the business plan concept. At the same time, the community propagates the Lean Startup philosophy so that this alternative has become the dominant institutional philosophy in the studied ecosystem and its startups. Due to the amplifying mechanisms exerted by the meso level, startups use MCSs that play a crucial role in the rapid experimentation and learning process toward finding a scalable business model that is characteristic of the Lean Startup philosophy. We highlight that this philosophy of scientific experimentation has, to a significant degree, transformed intuitive entrepreneurial processes into a set of transactions that can be steered and accelerated by MCSs. Entrepreneurial ecosystems play a key role in the development of startups not only by providing supp "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
45 => Essec\Faculty\Model\Contribution {#2293
#_index: "academ_contributions"
#_id: "13859"
#_source: array:18 [
"id" => "13859"
"slug" => "13859-the-relationship-between-management-control-systems-and-innovativeness-in-start-ups-evidence-for-product-business-model-and-ambidextrous-innovation 13859-the-relationship-between-management-control-systems-and-innovativeness-in-start-ups-evidence-f "
"yearMonth" => "2023-11"
"year" => "2023"
"title" => "The relationship between management control systems and innovativeness in start-ups: evidence for product, business model, and ambidextrous innovation The relationship between management control systems and innovativeness in start-ups: evidence for pr "
"description" => "ENDENICH, C., LACHMANN, M., SCHACHEL, H. et ZAJKOWSKA, J. (2023). The relationship between management control systems and innovativeness in start-ups: evidence for product, business model, and ambidextrous innovation. <i>Journal of Accounting and Organizational Change</i>, 19(5), pp. 706-734. ENDENICH, C., LACHMANN, M., SCHACHEL, H. et ZAJKOWSKA, J. (2023). The relationship between managemen "
"authors" => array:4 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "LACHMANN Maik"
]
2 => array:1 [
"name" => "SCHACHEL Hanna"
]
3 => array:1 [
"name" => "ZAJKOWSKA Joanna"
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Managementcontrol systems"
1 => "Start-ups"
2 => "Entrepreneurship"
3 => "Product innovation"
4 => "Business model innovation"
5 => "Ambidextrous innovation"
]
"updatedAt" => "2024-03-11 16:51:48"
"publicationUrl" => "https://doi.org/10.1108/JAOC-06-2022-0087"
"publicationInfo" => array:3 [
"pages" => "706-734"
"volume" => "19"
"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" => "This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model innovation (BMI) or ambidextrous innovation (both PI and BMI ). This paper aims to analyze the relationship between the use of management control systems (MCSs) and "
"en" => "This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model innovation (BMI) or ambidextrous innovation (both PI and BMI ). This paper aims to analyze the relationship between the use of management control systems (MCSs) and "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
46 => Essec\Faculty\Model\Contribution {#2294
#_index: "academ_contributions"
#_id: "14014"
#_source: array:18 [
"id" => "14014"
"slug" => "14014-gender-diversity-in-the-accounting-academia-a-longitudinal-study-of-authorships-and-editorships 14014-gender-diversity-in-the-accounting-academia-a-longitudinal-study-of-authorships-and-editorship "
"yearMonth" => "2022-12"
"year" => "2022"
"title" => "Gender Diversity in the Accounting Academia – A Longitudinal Study of Authorships and Editorships"
"description" => "ENDENICH, C., MORARU-ARFIRE, A. et TRAPP, R. (2022). Gender Diversity in the Accounting Academia – A Longitudinal Study of Authorships and Editorships. Dans: 2022 International Association for Accounting Education & Research (IAAER) World Congress. Paris. ENDENICH, C., MORARU-ARFIRE, A. et TRAPP, R. (2022). Gender Diversity in the Accounting Academia – A "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:3 [
"name" => "MORARU-ARFIRE Andreea"
"bid" => "B00732673"
"slug" => "moraru-arfire-andreea"
]
2 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => "2022 International Association for Accounting Education & Research (IAAER) World Congress"
"keywords" => []
"updatedAt" => "2023-11-29 16:11:12"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
47 => Essec\Faculty\Model\Contribution {#2295
#_index: "academ_contributions"
#_id: "14036"
#_source: array:18 [
"id" => "14036"
"slug" => "14036-bystanders-or-change-makers-where-do-management-controllers-fit-in-the-digital-world"
"yearMonth" => "2023-02"
"year" => "2023"
"title" => "Bystanders or change makers? Where do management controllers fit in the digital world?"
"description" => "CAVELIUS, F., ENDENICH, C. et ZICARI, A. (2023). Bystanders or change makers? Where do management controllers fit in the digital world? Dans: Adrian Zicari, Tom Gamble eds. <i>Responsible Finance and Accounting. Performance and Profit for Better Business, Society and Planet</i>. 1st ed. Routledge. CAVELIUS, F., ENDENICH, C. et ZICARI, A. (2023). Bystanders or change makers? Where do management co "
"authors" => array:3 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
2 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => "Responsible Finance and Accounting. Performance and Profit for Better Business, Society and Planet"
"keywords" => []
"updatedAt" => "2025-02-13 17:02:41"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"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" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
48 => Essec\Faculty\Model\Contribution {#2296
#_index: "academ_contributions"
#_id: "14469"
#_source: array:18 [
"id" => "14469"
"slug" => "14469-three-mechanisms-driving-early-stage-companies-to-follow-the-lean-startup-principles"
"yearMonth" => "2023-07"
"year" => "2023"
"title" => "Three Mechanisms Driving Early-Stage Companies To Follow The Lean Startup Principles"
"description" => "BECKER, S.D., ENDENICH, C. et BROWN, D. (2023). Three Mechanisms Driving Early-Stage Companies To Follow The Lean Startup Principles. <i>Forbes</i>. BECKER, S.D., ENDENICH, C. et BROWN, D. (2023). Three Mechanisms Driving Early-Stage Companies To Fo "
"authors" => array:3 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BECKER Sebastian D."
]
2 => array:1 [
"name" => "BROWN D"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://www.forbes.com/sites/hecparis/2023/07/11/three-mechanisms-driving-early-stage-companies-to-follow-the-lean-startup-principles/ https://www.forbes.com/sites/hecparis/2023/07/11/three-mechanisms-driving-early-stage-companies-to-f "
"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" => 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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
49 => Essec\Faculty\Model\Contribution {#2297
#_index: "academ_contributions"
#_id: "14663"
#_source: array:18 [
"id" => "14663"
"slug" => "14663-reconsidering-the-role-of-management-accountants-impetus-from-entrepreneurial-performance-measurement 14663-reconsidering-the-role-of-management-accountants-impetus-from-entrepreneurial-performance-meas "
"yearMonth" => "2024-02"
"year" => "2024"
"title" => "Reconsidering the Role of Management Accountants – Impetus from Entrepreneurial Performance Measurement Reconsidering the Role of Management Accountants – Impetus from Entrepreneurial Performance Measurem "
"description" => "ENDENICH, C. et BECKER, S.D. (2024). Reconsidering the Role of Management Accountants – Impetus from Entrepreneurial Performance Measurement. Dans: 3rd Annual Comptabilité Contrôle Audit – Accounting Auditing Control (CCA-AAC) Conference 2024. Grenoble. ENDENICH, C. et BECKER, S.D. (2024). Reconsidering the Role of Management Accountants – Impetus from "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BECKER Sebastian D."
]
]
"ouvrage" => "3rd Annual Comptabilité Contrôle Audit – Accounting Auditing Control (CCA-AAC) Conference 2024"
"keywords" => []
"updatedAt" => "2024-01-31 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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
50 => Essec\Faculty\Model\Contribution {#2298
#_index: "academ_contributions"
#_id: "14679"
#_source: array:18 [
"id" => "14679"
"slug" => "14679-jurisdictional-claims-of-management-accountants-in-the-digital-age-an-analysis-of-knowledge-related-dynamics 14679-jurisdictional-claims-of-management-accountants-in-the-digital-age-an-analysis-of-knowledge-re "
"yearMonth" => "2024-01"
"year" => "2024"
"title" => "Jurisdictional Claims of Management Accountants in the Digital Age — An Analysis of Knowledge-Related Dynamics Jurisdictional Claims of Management Accountants in the Digital Age — An Analysis of Knowledge-Relate "
"description" => "ENDENICH, C. et TRAAP, R. (2024). Jurisdictional Claims of Management Accountants in the Digital Age — An Analysis of Knowledge-Related Dynamics. Dans: 2024 American Accounting Association - Management Accounting Section Midyear Meeting. Orlando. ENDENICH, C. et TRAAP, R. (2024). Jurisdictional Claims of Management Accountants in the Digital Age "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAAP Rouven"
]
]
"ouvrage" => "2024 American Accounting Association - Management Accounting Section Midyear Meeting"
"keywords" => []
"updatedAt" => "2024-01-31 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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
51 => Essec\Faculty\Model\Contribution {#2299
#_index: "academ_contributions"
#_id: "14739"
#_source: array:18 [
"id" => "14739"
"slug" => "14739-interview-how-big-data-will-impact-the-role-of-management-controllers"
"yearMonth" => "2023-08"
"year" => "2023"
"title" => "Interview: How Big Data Will Impact the Role of Management Controllers"
"description" => " GAMBLE, T., CAVELIUS, F., ENDENICH, C. et ZICARI, A. 2023. <i>Interview: How Big Data Will Impact the Role of Management Controllers</i>. Août. GAMBLE, T., CAVELIUS, F., ENDENICH, C. et ZICARI, A. 2023. <i>Interview: How Big Data Will Impact t "
"authors" => array:4 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
2 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
3 => array:1 [
"name" => "GAMBLE Tom"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://cobsinsights.org/2023/08/22/how-big-data-will-impact-the-role-of-management-controllers/"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Interviews : Emission radio - TV - presse écrite"
"en" => "Interviews: radio - TV - press"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => "France"
"en" => "France"
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
52 => Essec\Faculty\Model\Contribution {#2300
#_index: "academ_contributions"
#_id: "14958"
#_source: array:18 [
"id" => "14958"
"slug" => "14958-jurisdictional-claims-of-management-accountants-in-the-digital-age-an-exploration-of-knowledge-related-dynamics 14958-jurisdictional-claims-of-management-accountants-in-the-digital-age-an-exploration-of-knowledge "
"yearMonth" => "2024-05"
"year" => "2024"
"title" => "Jurisdictional Claims of Management Accountants in the Digital Age - An Exploration of Knowledge-Related Dynamics Jurisdictional Claims of Management Accountants in the Digital Age - An Exploration of Knowledge-Rel "
"description" => "ENDENICH, C. et TRAPP, R. (2024). Jurisdictional Claims of Management Accountants in the Digital Age - An Exploration of Knowledge-Related Dynamics. Dans: 46th Annual Congress of the European Accounting Association 2024. Bucharest. ENDENICH, C. et TRAPP, R. (2024). Jurisdictional Claims of Management Accountants in the Digital Age "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "TRAPP Rouven"
]
]
"ouvrage" => "46th Annual Congress of the European Accounting Association 2024"
"keywords" => []
"updatedAt" => "2024-07-16 18:33:08"
"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" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
53 => Essec\Faculty\Model\Contribution {#2301
#_index: "academ_contributions"
#_id: "15412"
#_source: array:18 [
"id" => "15412"
"slug" => "15412-of-north-stars-and-runways-lessons-for-corporate-management-accounting-from-startup-performance-measurement 15412-of-north-stars-and-runways-lessons-for-corporate-management-accounting-from-startup-performanc "
"yearMonth" => "2024-12"
"year" => "2024"
"title" => "Of North Stars and Runways: Lessons for corporate management accounting from startup performance measurement Of North Stars and Runways: Lessons for corporate management accounting from startup performance mea "
"description" => "BECKER, S.D. et ENDENICH, C. (2024). Of North Stars and Runways: Lessons for corporate management accounting from startup performance measurement. <i>Accounting Auditing Control</i>, 30(4), pp. 101-132. BECKER, S.D. et ENDENICH, C. (2024). Of North Stars and Runways: Lessons for corporate management ac "
"authors" => array:2 [
0 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
1 => array:1 [
"name" => "BECKER Sebastian D."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "startup"
1 => "Key Performance Indicators (KPIs)"
2 => "Management accountant"
3 => "performance measurement"
4 => "North Star Metric"
]
"updatedAt" => "2025-02-07 01:00:47"
"publicationUrl" => "https://shs.cairn.info/journal-accounting-auditing-control-2024-4-page-101?lang=en"
"publicationInfo" => array:3 [
"pages" => "101-132"
"volume" => "30"
"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" => "This paper presents an empirical analysis of performance measurement systems in the entrepreneurial arena. Through interviews, observations, and documentary analyses, we find that, against the backdrop of severe resource restrictions, high uncertainty, and significant data abundance, startups proceed with a high level of prioritization. More specifically, they often resort to using very few, high-level, outcome-oriented (i.e., customer-centric) performance measures known as North Star Metrics in the practitioner literature. It is in this context that we elaborate on the concept of radical prioritization, i.e., a startup’s focused and deliberate attention to specific performance measurement data while largely disregarding other data. Further, we theorize on this widespread use of North Star Metrics in entrepreneurial practice, attributing it to their performative quality (Revellino & Mouritsen, 2015) and their role as a boundary object (Star & Griesemer, 1989). As practical implications, we also present several ways in which established companies can draw inspiration from the entrepreneurial practices we have observed in order to enhance their own performance measurement systems. This paper presents an empirical analysis of performance measurement systems in the entrepreneurial "
"en" => "This paper presents an empirical analysis of performance measurement systems in the entrepreneurial arena. Through interviews, observations, and documentary analyses, we find that, against the backdrop of severe resource restrictions, high uncertainty, and significant data abundance, startups proceed with a high level of prioritization. More specifically, they often resort to using very few, high-level, outcome-oriented (i.e., customer-centric) performance measures known as North Star Metrics in the practitioner literature. It is in this context that we elaborate on the concept of radical prioritization, i.e., a startup’s focused and deliberate attention to specific performance measurement data while largely disregarding other data. Further, we theorize on this widespread use of North Star Metrics in entrepreneurial practice, attributing it to their performative quality (Revellino & Mouritsen, 2015) and their role as a boundary object (Star & Griesemer, 1989). As practical implications, we also present several ways in which established companies can draw inspiration from the entrepreneurial practices we have observed in order to enhance their own performance measurement systems. This paper presents an empirical analysis of performance measurement systems in the entrepreneurial "
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-04-02T18:21:54.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.373101
+"parent": null
}
]
"avatar" => "https://faculty.essec.edu/wp-content/uploads/avatars/B00683003.jpg"
"contributionCounts" => 54
"personalLinks" => array:2 [
0 => "<a href="https://orcid.org/0000-0002-7263-506X" target="_blank">ORCID</a>"
1 => "<a href="https://scholar.google.com/citations?user=YSV_rlYAAAAJ" target="_blank">Google scholar</a>"
]
"docTitle" => "Christoph ENDENICH"
"docSubtitle" => "Professor"
"docDescription" => "Department: Accounting and Management Control <br>Campus de Cergy"
"docType" => "cv"
"docPreview" => "<img src="https://faculty.essec.edu/wp-content/uploads/avatars/B00683003.jpg"><span><span>Christoph ENDENICH</span><span>B00683003</span></span> <img src="https://faculty.essec.edu/wp-content/uploads/avatars/B00683003.jpg"><span><span>Christoph "
"academ_cv_info" => ""
]
#_index: "academ_cv"
+lang: "en"
+"_type": "_doc"
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}
