LINDER Stefan
Department : Accounting and Management Control
Associate Professor
Campus de Cergy
Contact
- email : linder@essec.edu
- tél : +33 (0)1 34 43 32 38
Career
- 2017 - Present : Associate Professor (ESSEC Business School, France)
- 2011 - 2017 : Assistant Professor (ESSEC Business School, France)
- 2022 - 2025 : Head of the Accounting and Management Control Department (ESSEC Business School, France)
Full-time academic appointments
Other Academic Appointments
Journal articles
- TANNER, C., LINDER, S. and SOHN, M. (2022). Does moral commitment predict resistance to corruption? Experimental evidence from a bribery game. Plos One, 17(1), pp. https://doi.org/10.1371/journal.pone.0262201.
- KHAJEHNEJAD, S. and LINDER, S. (2022). Why the type of information observable to peers matters: Peer monitoring and performance measure manipulation. Management Accounting Research, 57, pp. 100815.
- LINDER, S., LECA, B., CASARIN, V. and ZICARI, A. (2021). Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress. Journal of Business Ethics, 172(4), pp. 747-764.
- ALICI ZOR, G., LINDER, S. and ENDENICH, C. (2019). CEO Characteristics and Budgeting Practices in Emerging Market SMEs. Journal of Small Business Management, 57(2), pp. 658-678.
- SAEBI, T., FOSS, N.J. and LINDER, S. (2019). Social Entrepreneurship Research: Past Achievements and Future Promises. Journal of Management, (15), pp. 70-95.
- FOSS, N.J. and LINDER, S. (2018). Microfoundations of Organizational Goals: A Review and New Directions for Future Research. International Journal of Management Reviews, 20(1), pp. 39-62.
- STONE, V., POORTVLIET, M., FEINDT, P., FÜHR, M., PURNHAGEN, K. and LINDER, S. (2018). The Essential Elements of a Risk Governance Framework for Current and Future Nanotechnologies. Risk Analysis: An International Journal, 38(7), pp. 1321-1331.
- LINDER, S. and TORP, S.S. (2017). Middle Managers' Engagement in Autonomous Strategic Actions: Does it Really Matter How Top Managers Use Budgets? IEEE Transactions on Engineering Management, 64(4), pp. 450-463.
- HAMADI, M., HEINEN, A., LINDER, S. and PORUMB, V.A. (2016). Does Basel II Affect the Market Valuation of Discretionary Loan Loss Provisions? Journal of Banking and Finance, 70, pp. 177-192.
- LINDER, S. (2016). Fostering Strategic Renewal: Monetary Incentives, Merit-Based Promotions, and Engagement in Autonomous Strategic Action. Journal of Management Control, 27(2), pp. 251-280.
- LINDER, S. and BOTHELLO, J. (2015). Antecedents to Autonomous Strategic Action: What about Decline? IEEE Transactions on Engineering Management, 62(2), pp. 226-236.
- LINDER, S., LYNGSIE, J., FOSS, N.J. and ZAHRA, S.A. (2015). Wise Choices: How Thoroughness of Opportunity Appraisal, Incentives, and Performance Evaluation Fit Together. IEEE Transactions on Engineering Management, 62(4), pp. 484-494.
- KUNZ, J. and LINDER, S. (2015). With a View to Make Things Better: Individual Characteristics and Intentions to Engage in Management Innovation. Journal of Management and Governance, 19, pp. 525-556.
- LINDER, S. and TORP, S.S. (2014). Do Management Control Systems Foster or Hamper Middle Managers' Entrepreneurial Engagement? International Journal of Strategic Change Management, 5(2), pp. 107-124.
- KUNZ, J. and LINDER, S. (2012). Organizational Control and Work Effort: Another Look at the Interplay of Rewards and Motivation. European Accounting Review, 21(3), pp. 591-621.
- LINDER, S. (2012). Subsitutiv oder Komplementär? Zum Verhältnis der Investitionskontrolle zur Unternehmensorganisation und anderen Controllinginstrumenten. Controlling, pp. 633-638.
- KUNZ, J. and LINDER, S. (2011). Das Controllability Prinzip. Wirtschaftswissenschaftliches, 40(Februar), pp. 100-102.
- LINDER, S. and SPITZNER, J. (2010). Effektives Risiko- und Chancenmanagement in turbulenten Zeiten: Wie Sie Szenarien und Simulationen richtig nutzen. Risk, Compliance & Audit, (5), pp. 14-19.
- KUNZ, J. and LINDER, S. (2010). The impact of management control systems on knowledge processes – a behavioural perspective. International Journal of Strategic Change Management, 2(1), pp. 54-72.
- KUNZ, J. and LINDER, S. (2010). Vignetten-Experiment. Zeitschrift für Planung und Unternehmenssteuerung, 21(2).
- LINDER, S. and RATEIKE, I. (2009). Planungssysteme als Maßanfertigung statt ‘One-size-fits-all’. Zeitschrift für Controlling & Management, 53(4), pp. 231-236.
- LINDER, S. and WOLF, S. (2008). CFO und Controllerorganisation: Aktuelle Herausforderungen und Implikationen. CFO aktuell, pp. 160-164.
- LINDER, S., JUNG, S. and NEUMANN-GIESEN, A. (2007). Controlleraufgaben bei der Neugestaltung interner Servicebereiche. Controller Magazin, 32, pp. 333-337.
- LINDER, S., JUNG, S. and NEUMANN-GIESEN, A. (2007). Key Performance Indicators: Instrumente zur Steuerung interner Dienstleistungen. CFO aktuell, pp. 66-69.
- LINDER, S. (2007). Possible dysfunctional effects of Post-Completion Audits. Journal of Cost Management, 21, pp. 36-41.
- LINDER, S. (2006). Investitionskontrollen: Nutzenbeurteilung in Theorie versus Praxis. Controlling, 18, pp. 85-90.
- LINDER, S. and WEBER, J. (2005). Budgeting, Better Budgeting or Beyond Budgeting: Which is best suited for coordinating activities at your organization? Journal of Cost Management, 19, pp. 20-28.
- LINDER, S. (2005). Investitionskontrollen als Instrument der Zielpräzisierung. ControllerNews : die Zeitschrift für Controlling und Unternehmensführung, pp. 79-80.
- LINDER, S. (2005). Problems Associated with Conducting Post-Completion Audits: A Review of the Research. Corporate Finance Review, 10, pp. 10-20.
- LINDER, S. and WEBER, J. (2004). (Better) Budgeting oder Beyond Budgeting? Eine Analyse aus koordinationstheoretischer Perspektive. Controller Magazin, 29, pp. 224-228.
- LINDER, S. and WEBER, J. (2004). Better Budgeting und Beyond Budgeting erfolgreich implementieren. Controlling, 16, pp. 677-681.
- LINDER, S. and WEBER, J. (2004). Herausforderungen der Implementierung von Better und Beyond Budgeting. ControllerNews : die Zeitschrift für Controlling und Unternehmensführung, pp. 67-70.
- LINDER, S., HIRSCH, B. and WEBER, J. (2004). Neugestaltung der Budgetierung: Relative, benchmarkorientierte oder absolute, intern orientierte Ziele ? Zeitschrift für Planung und Unternehmenssteuerung, 15(1), pp. 57-75.
- LINDER, S. (2004). Wie (un)zuverlässig sind Investitionsplanungen? Ein Überblick über den Stand der empirischen Forschung zur Verbreitung von Fehlern und Verzerrungen in Investitionsplanungen. Zeitschrift für Controlling & Management, 48, pp. 47-57.
- LINDER, S., SPILLECKE, D. and WEBER, J. (2003). Beyond Budgeting bei Verbundeffekten?”. Zeitschrift für Controlling & Management, 47, pp. 111-120.
- LINDER, S., SPILLECKE, D. and WEBER, J. (2002). Stand der Planung und Kontrolle betrieblicher Investitionen. Kostenrechnungspraxis, 46(5), pp. 291-297.
Books
- FOSS, N.J. and LINDER, S. (2019). Microfoundations: Nature, Debate, and Promise. Cambridge: Cambridge University Press.
- LINDER, S. (2006). Investitionskontrolle: Grundzüge einer verhaltensorientierten Theorie. Wiesbaden: Deutscher Universitätsverlag.
- WEBER, J., HIRSCH, B., LINDER, S. and ZAYER, E. (2004). Verhaltensorientiertes Controlling: Der Mensch im Mittelpunkt. Weinheim: Wiley.
- LINDER, S. and WEBER, J. (2003). Budgeting, Better Budgeting oder Beyond Budgeting? Konzeptionelle Eignung und Implementierbarkeit. Weinheim: John Wiley & Sons, Inc.
Book chapters
- CASARIN, V. and LINDER, S. (2023). Employee Health for Strategic Adaptation: The Role of Enabling and Constraining Performance Measurement. In: Torben J. Andersen (ed.). Responding to Uncertain Conditions: New Research on Strategic Adaptation. 1st ed. Bingley: Emerald Publishing Limited, pp. 91-105.
- BOUCHET, V., LINDER, S. and MOTTIS, N. (2022). Incentives, Autonomous Motivation, and Bank Managers’ Socially Responsible Behavior. In: The Relational View of Economics: A New Research Agenda for the Study of Relational Transactions. 1st ed. Springer, pp. 159-191.
- LINDER, S. and SAX, J. (2020). Fostering Strategic Responsiveness: The Role of Middle Manager Involvement and Strategic Planning. In: Torben J. Andersen; Simon S. Torp (ed.). Adapting to Environmental Challenges: New Research in Strategy and International Business. 1st ed. Bingley: Emerald Publishing Limited, pp. 35-63.
- LINDER, S. and FOSS, N.J. (2019). The Changing Nature of the Corporation and the Economic Theory of the Firm. In: Thomas Clarke, Justin O'Brien, Charles O'Kelley eds. The Oxford Handbook of the Corporation. 1st ed. Oxford University Press, pp. 539-562.
- FOSS, N.J., KLEIN, P.G. and LINDER, S. (2015). Organizations and Markets. In: The Oxford Handbook of Austrian Economics. 1st ed. Oxford University Press.
- LINDER, S., FOSS, N.J. and STEA, D. (2015). Scholarly Research Reviews - Epistemics at Work: The Theory of Mind in Principal-Agent Relations. In: Oxford Handbooks Online - Scholarly Research Reviews. 1st ed. Oxford University Press.
- WEBER, A.P., HIRSCH, B., LINDER, S. and ZAYER, E. (2014). Investitionsentscheidungen aus verhaltensorientierter Perspektive. In: Verhaltensanalyse im Controlling. 1st ed. Wiley, pp. 33-49.
- LINDER, S. (2014). The Use of Vignette Experiments in Business Strategy Research. In: International Business Strategy and Entrepreneurship. 1st ed. IGI Global, pp. 82-94.
- KUNZ, J. and LINDER, S. (2012). Buy One, Get One Free: Benefits of Following the Controllability Principle for Intrinsic Motivation? In: Performance Measurement and Management Control: Global Issues. 1st ed. Emerald, pp. 339-362.
- LINDER, S. (2010). Managerial Innovation: A Glimpse at Individual-level Determinants. In: Economic Themes. 1st ed. Athens: Athens Institute for Education and Research (ATINER), pp. 349-361.
- LINDER, S. (2008). Tying vs. Not-Tying Post-Completion Reviews to extrinsic Rewards or Punishments. In: Performance Measurement and Management Control:Measuring and Rewarding Performance. 1st ed. Amsterdam: Elsevier, pp. 95-125.
- LINDER, S. (2007). Investitionskontrolle. In: Vahlens großes Auditing Lexikon. 1st ed. Munich: Vahlen.
Presentations at an Academic or Professional conference
- LINDER, S. and KHAJEHNEJAD, S. (2019). Internal Reporting openness, relative performance Evaluation and Performance Misreporting: the role of Peer Task visibility. In: 2019 10th EIASM Conference on Performance Measurement and Management Control.
- LINDER, S. and SAX, J. (2019). Fostering Strategic Responsiveness - The Role of Middle Manager Involvement and Strategic Planning. In: 19th Annual Conference of the European Academy of Management.
- LINDER, S. and TANNER, C. (2019). Who is corrupt? Individual differences in corruptive behavior. In: 2019 10th International Conference of the French Association of Experimental Economics.
- LINDER, S. (2018). Autonomy and Leadership Support as Antecedents to Intrapreneurship: Illustrating the Value and Validity of Vignette Experiments for Research on Organizational Adaptation. In: 18th Annual conference of the European Academy of Management (EURAM 2018).
- LINDER, S. and SAX, J. (2018). Navigating Stormy Seas: Another Look at the Interplay of Middle Manager Involvement and Formal Planning. In: 41st European Accounting Association (EAA) Annual Congress 2018.
- KHAJEHNEJAD, S. and LINDER, S. (2018). The Effect of Status and Internal Reporting Transparency on Performance Misreporting. In: 11th Conference on new directions in management accounting 2018.
- UMMUGULSUM, Z., LINDER, S. and ENDENICH, C. (2017). Does the CEO Make the Difference? Budgeting Practices in Emerging Market SMEs. In: 9th Conference on Performance Measurement & Management Control.
- LINDER, S. (2016). Fostering Strategic Renewal: Does it Matter How Senior Managers Use Budgets? In: 13th Conference for Management Accounting Reserch (ACMAR 2016).
- MOTTIS, N. and LINDER, S. (2015). Incentives, Internalized, and Bank Managers’ Socially Responsible Behavior. In: 2015 European Academy of Management Conference.
- ZICARI, A., LINDER, S. and KERVEILLANT, M. (2014). A Glimpse at the Dark Side of Management Control. In: Critical Perspectives on Accounting.
- LINDER, S. and TORP, S.S. (2014). Middle Manager Engagement in Autonomous Strategic Action: Opening the Black Box. In: Strategic Management Society (SMS) Special Conference 2014.
- LINDER, S. and GOMEZ, M.L. (2013). Does a Carrot Truly Help to Motivate? Incentives and Managers' Motivation for Autonomous Strategic Action. In: EIASM 7th Conference on Performance Measurement and Management Control.
- LINDER, S., LYNGSIE, J., FOSS, N.J. and ZAHRA, S.A. (2013). Free to Choose? Organizational Context and the Intensity of Opportunity Evaluation. In: 7th Conference on Performance Measurement and Management Control.
- LINDER, S. and MOTTIS, N. (2013). Incentives for Socially Responsible Behavior (or Management?) (SRB): Is "Bribing" Managers a Promising Way to Foster SRB? In: 4th European Reward Management Conference.
- LINDER, S. (2012). Dealing with the Costly Lower-tail: Realizing the Promises of Participation Through Formal Planning. In: 2012 Academy of Management Annual Meeting.
- CAVELIUS, F., GOMEZ, M.L., LINDER, S., LORINO, P., MOTTIS, N. and ZICARI, A. (2012). The Impact of Management Control Systems on Work. In: 3ème Etats Généraux du Management 2012: Nouvelles Frontières du Management.
- LINDER, S. (2011). Rewarding Imagination: Motivating Individuals to Autonomous Strategic Action. In: 1st International Conference in Entrepreneurship, Innovation and SMEs.
Book reviews
- LINDER, S. and HORVÁTH, P. (2005). Beyond Budgeting umsetzen - Erfolgreich planen mit Advanced Budgeting. Stuttgart: Schäffer-Poeschel Verlag, Germany.
- LINDER, S. and KÜPPER, H.U. (2005). Controlling: Konzeption, Aufgaben, Instrumente. Stuttgart: Schäffer-Poeschel Verlag, Germany.
- LINDER, S. and PFLÄGING, N. (2004). Beyond Budgeting, Better Budgeting – Ohne feste Budgets zielorientiert führen und erfolgreich steuern. Freiburg in B.: Rudolf Haufe Verlag, Germany.
- LINDER, S. and HORVÁTH, P. (2002). Controlling. München: Vahlen, Germany.
Press article, video or other popular media
- LINDER, S., TANNER, C., SOHN, M. and SMITH, J. (2022). What Kind of Person Can Resist Corruption? The New Nation.
- LINDER, S., SOHN, M. and TANNER, C. (2022). Sind wir eigentlich alle korrupt? Wirtschaftspsychologie heute.
- LINDER, S. (2021). Social Entrepreneurship. ESSEC Knowledge.
- CASARIN, V. and LINDER, S. (2021). A Healthy Corporate Culture: The Role of Management Control. LEIZ Leadership Log, pp. 24-25.
- CASARIN, V., LECA, B., LINDER, S. and ZICARI, A. (2020). Ethics in Control Systems: Let’s Go Beyond Simple Compliance! Council on Business & Society Insights.
- LINDER, S. and SPITZNER, J. (2011). Simulieren geht ohne Weltformel. Frankfurter Allgemeine Zeitung, pp. 10-10.
Professional activities
- 2008 : - Present : Management consultant (Free-lancer), Germany
Consulting
Services
- 2022 : - Present : Head of Department, ESSEC Business School, France
- 2018 - 2022 : Member of the Pedagogical Committee of the BBA, Essec Global BBA, France
- 2014 - 2021 : Member of Ph.D. committee, ESSEC Business School, France
Theses
- 2022 : SANGWON LEE S. (Université de Cergy-Pontoise), Thesis jury member
- 2019 : KHAJEHNEJAD Sabra (ESSEC Business School), Thesis co-director, First placement: Assistant Professor - KU Leuven
- 2016 : PORUMB V. -A. (Université de Cergy-Pontoise), Thesis jury member, First placement: University of Groningen
