Essec\Faculty\Model\Profile {#2216
#_id: "B00683003"
#_source: array:40 [
"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
\n
<p>Associate Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2018 - 08/2024)</p>\n
\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
\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
\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
\n
<p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounting and Control, Barcelona (04/2010-07/2010)</p>\n
\n
<p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounting and Control, Barcelona (09/2009-12/2009)</p>\n
\n
<p>Research and Teaching Assistant - TU Dortmund University, Chair of Accounting and Management Control (01/2009-03/2012)</p>\n
\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
\n
<p>Associate Professor of Management Accounting and Control - ESSEC Business School, Paris (09/2018 - 08/2024)</p>\n
\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
\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
\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
\n
<p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounting and Control, Barcelona (04/2010-07/2010)</p>\n
\n
<p>Visiting Research Assistant - IESE Business School, University of Navarra, Department of Accounting and Control, Barcelona (09/2009-12/2009)</p>\n
\n
<p>Research and Teaching Assistant - TU Dortmund University, Chair of Accounting and Management Control (01/2009-03/2012)</p>\n
\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 "
]
"site" => array:2 [
"fr" => ""
"en" => ""
]
"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"
"en" => "Management Control - Entrepreneurship - Business Ethics & Business Philosophy - Sustainability & Social Accounting"
]
"teachingFields" => array:2 [
"fr" => "Contrôle de gestion - Entrepreneuriat - Ethique des affaires et philosophie - Développement durable et comptabilité sociale"
"en" => "Management Control - Entrepreneurship - Business Ethics & Business Philosophy - Sustainability & Social Accounting"
]
"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""
"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)"
"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)"
]
"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
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]
"country" => array:2 [
"fr" => null
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]
]
+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)"
"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)"
]
"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)"
"en" => "-- From Measuring Costs Towards Measuring Entrepreneurial Progress and Performance (ESSEC Custom Program)"
]
"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
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"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)"
"en" => "-- Performance Management in Entrepreneurial Settings (Executive Master – Direction Financière et Contrôle)"
]
"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)"
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]
"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 [
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"en" => "-- Managerial Accounting (EMBA)"
]
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"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"
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]
"institution" => array:2 [
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]
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]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
1 => Essec\Faculty\Model\ExtraActivity {#2219
#_index: null
#_id: null
#_source: array:9 [
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}
2 => Essec\Faculty\Model\ExtraActivity {#2222
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2017-01-01"
"endDate" => "2017-12-31"
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"fr" => "Membre du Comité Scientifique du Congrès en 2017 de la European Accounting Association (EAA, Secteur Comptabilité de Gestion et Système d'informations), Valence, Espagne."
"en" => "Member of the Scientific Committee of the 2017 European Accounting Association (EAA) Annual Congress (Management Accounting & Accounting and Information Systems area), Valencia, Spain."
]
"institution" => array:2 [
"fr" => null
"en" => null
]
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"fr" => null
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]
]
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}
3 => Essec\Faculty\Model\ExtraActivity {#2223
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]
"subType" => array:2 [
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"en" => "Reviewer for a journal"
]
"label" => array:2 [
"fr" => "Relecteur pour Accounting Forum; Accounting Research Journal; B F u P - Betriebswirtschaftliche Forschung und Praxis; Critical Perspectives on Accounting; European Accounting Review; Journal of Applied Accounting Research; Journal of Business Ethics; Journal of Management Control; Journal of Management Studies; Management Accounting Research; Scientometrics"
"en" => "Reviewer for Accounting Forum; Accounting Research Journal; B F u P - Betriebswirtschaftliche Forschung und Praxis; Critical Perspectives on Accounting; European Accounting Review; Journal of Applied Accounting Research; Journal of Business Ethics; Journal of Management Control; Journal of Management Studies; Management Accounting Research; Scientometrics"
]
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]
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}
4 => Essec\Faculty\Model\ExtraActivity {#2224
#_index: null
#_id: null
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"type" => array:2 [
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]
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"en" => "Participation in scientific commissions or reviewer for a conference"
]
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"fr" => "Relecteur, session chair and débateur lors de diverses conférences internationales: American Accounting Association Annual Meeting, Management Accounting Section Research and Case Conference of the American Accounting Association, European Accounting Association Annual Congress, Conference on New Directions in Management Accounting, Research Day in Accounting"
"en" => "Reviewer, session chair and discussant at various international conferences such as: American Accounting Association Annual Meeting, Management Accounting Section Research and Case Conference of the American Accounting Association, European Accounting Association Annual Congress, Conference on New Directions in Management Accounting, Research Day in Accounting"
]
"institution" => array:2 [
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]
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]
]
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+"parent": Essec\Faculty\Model\Profile {#2216}
}
5 => Essec\Faculty\Model\ExtraActivity {#2225
#_index: null
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"fr" => "Activités de recherche"
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]
"subType" => array:2 [
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"en" => "Member of an academic association"
]
"label" => array:2 [
"fr" => "Membre, European Accounting Association (EAA)"
"en" => "Member of the European Accounting Association (EAA)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
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]
]
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}
6 => Essec\Faculty\Model\ExtraActivity {#2226
#_index: null
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#_source: array:9 [
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"type" => array:2 [
"fr" => "Activités de recherche"
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]
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"fr" => "Fonction dans une association académique"
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]
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"fr" => "(Co-)Editor of the Newsletter of the European Accounting Association (EAA)"
"en" => "(Co-)Editor of the Newsletter of the European Accounting Association (EAA)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
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]
]
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}
7 => Essec\Faculty\Model\ExtraActivity {#2227
#_index: null
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"en" => "Participation in scientific commissions or reviewer for a conference"
]
"label" => array:2 [
"fr" => "Member of the Scientific Committee of the 2023 European Accounting Association (EAA) Annual Congress (Management Accounting & Accounting and Information Systems area), Paphos, Cyprus."
"en" => "Member of the Scientific Committee of the 2023 European Accounting Association (EAA) Annual Congress (Management Accounting & Accounting and Information Systems area), Helsinki, Finland."
]
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"fr" => null
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}
8 => Essec\Faculty\Model\ExtraActivity {#2228
#_index: null
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]
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"en" => "Member of an academic association"
]
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"fr" => "American Accounting Association - Management Accounting Section"
"en" => "American Accounting Association - Management Accounting Section"
]
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]
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}
9 => Essec\Faculty\Model\ExtraActivity {#2229
#_index: null
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"en" => "Participation in scientific commissions or reviewer for a conference"
]
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"fr" => "Member of the Scientific Committee of the 2024 European Accounting Association (EAA) Annual Congress (Management Accounting & Accounting and Information Systems area), Bucharest, Romania"
"en" => "Member of the Scientific Committee of the 2024 European Accounting Association (EAA) Annual Congress (Management Accounting & Accounting and Information Systems area), Bucharest, Romania"
]
"institution" => array:2 [
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}
]
"theses" => []
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0 => Essec\Faculty\Model\Contribution {#2249
#_index: "academ_contributions"
#_id: "770"
#_source: array:18 [
"id" => "770"
"slug" => "ceo-characteristics-and-budgeting-practices-in-emerging-market-smes"
"yearMonth" => "2019-12"
"year" => "2019"
"title" => "CEO Characteristics and Budgeting Practices in Emerging Market SMEs"
"description" => "ALICI ZOR, G., LINDER, S. et ENDENICH, C. (2019). CEO Characteristics and Budgeting Practices in Emerging Market SMEs. <i>Journal of Small Business Management</i>, 57(2), pp. 658-678."
"authors" => array:3 [
0 => array: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."
"en" => "Small and medium-sized enterprises (SMEs) play an important role in the gross national product and employment in most emerging markets. However, little is known about their budgeting practices and, in particular, about the role of CEO characteristics for the adoption and extent of budget use. Drawing on a broad sample of manufacturing firms from Turkey, we shed light on the role of CEO characteristics for the adoption and extent of use of formal budgets."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
1 => Essec\Faculty\Model\Contribution {#2251
#_index: "academ_contributions"
#_id: "876"
#_source: array:18 [
"id" => "876"
"slug" => "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."
"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)."
"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)."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#2253
#_index: "academ_contributions"
#_id: "10379"
#_source: array:18 [
"id" => "10379"
"slug" => "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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#2250
#_index: "academ_contributions"
#_id: "10450"
#_source: array:18 [
"id" => "10450"
"slug" => "comparative-management-accounting-ein-vergleich-der-controlling-forschung-und-praxis-in-deutschland-und-spanien"
"yearMonth" => "2012-06"
"year" => "2012"
"title" => "Comparative Management Accounting - Ein Vergleich der Controlling-forschung und -praxis in Deutschland und Spanien"
"description" => "ENDENICH, C. (2012). <i>Comparative Management Accounting - Ein Vergleich der Controlling-forschung und -praxis in Deutschland und Spanien</i>. Wiesbaden: Springer."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2254
#_index: "academ_contributions"
#_id: "10481"
#_source: array:18 [
"id" => "10481"
"slug" => "wie-strategisch-sind-informationssysteme-eine-analyse-strategischer-controllingwerkzeuge-in-informationssystemen"
"yearMonth" => "2012-01"
"year" => "2012"
"title" => "Wie strategisch sind Informationssysteme - Eine Analyse strategischer Controllingwerkzeuge in Informationssystemen"
"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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2248
#_index: "academ_contributions"
#_id: "10621"
#_source: array:18 [
"id" => "10621"
"slug" => "zur-international-vergleichenden-controllingforschung-empirische-ergebnisse-aus-deutschland-spanien-und-frankreich"
"yearMonth" => "2015-01"
"year" => "2015"
"title" => "Zur International Vergleichenden Controllingforschung - Empirische Ergebnisse aus Deutschland, Spanien und Frankreich"
"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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2252
#_index: "academ_contributions"
#_id: "1128"
#_source: array:18 [
"id" => "1128"
"slug" => "ethical-implications-of-management-accounting-and-control-a-systematic-review-of-the-contributions-from-the-journal-of-business-ethics"
"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"
"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."
"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"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2255
#_index: "academ_contributions"
#_id: "2480"
#_source: array:18 [
"id" => "2480"
"slug" => "separation-integration-and-now-a-historical-perspective-on-the-relationship-between-german-management-accounting-and-financial-accounting"
"yearMonth" => "2017-01"
"year" => "2017"
"title" => "Separation - Integration - and now...? A Historical Perspective on the Relationship between German Management Accounting and Financial Accounting"
"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."
"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"
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2256
#_index: "academ_contributions"
#_id: "2488"
#_source: array:18 [
"id" => "2488"
"slug" => "signaling-effects-of-scholarly-profiles-the-editorial-teams-of-north-american-accounting-association-journals"
"yearMonth" => "2018-03"
"year" => "2018"
"title" => "Signaling Effects of Scholarly Profiles - the Editorial Teams of North American Accounting Association Journals"
"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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2257
#_index: "academ_contributions"
#_id: "2759"
#_source: array:18 [
"id" => "2759"
"slug" => "toward-an-overarching-signaling-framework-the-editorial-teams-of-north-american-accounting-association-journals"
"yearMonth" => "2018-03"
"year" => "2018"
"title" => "Toward an Overarching Signaling Framework - the Editorial Teams of North American Accounting Association Journals"
"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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2258
#_index: "academ_contributions"
#_id: "2773"
#_source: array:18 [
"id" => "2773"
"slug" => "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."
"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"
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2259
#_index: "academ_contributions"
#_id: "2000"
#_source: array:18 [
"id" => "2000"
"slug" => "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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2260
#_index: "academ_contributions"
#_id: "6604"
#_source: array:18 [
"id" => "6604"
"slug" => "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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2261
#_index: "academ_contributions"
#_id: "6606"
#_source: array:18 [
"id" => "6606"
"slug" => "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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2262
#_index: "academ_contributions"
#_id: "5792"
#_source: array:18 [
"id" => "5792"
"slug" => "does-the-ceo-make-the-difference-budgeting-practices-in-emerging-market-smes"
"yearMonth" => "2017-09"
"year" => "2017"
"title" => "Does the CEO Make the Difference? Budgeting Practices in Emerging Market SMEs"
"description" => "UMMUGULSUM, Z., LINDER, S. et ENDENICH, C. (2017). Does the CEO Make the Difference? Budgeting Practices in Emerging Market SMEs. Dans: 9th Conference on Performance Measurement & Management Control."
"authors" => array:3 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
2 => array:1 [
"name" => "UMMUGULSUM Z."
]
]
"ouvrage" => "9th Conference on Performance Measurement & Management Control"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2263
#_index: "academ_contributions"
#_id: "12903"
#_source: array:18 [
"id" => "12903"
"slug" => "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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2264
#_index: "academ_contributions"
#_id: "6546"
#_source: array:18 [
"id" => "6546"
"slug" => "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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#2265
#_index: "academ_contributions"
#_id: "6605"
#_source: array:18 [
"id" => "6605"
"slug" => "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)."
"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)"
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#2266
#_index: "academ_contributions"
#_id: "6869"
#_source: array:18 [
"id" => "6869"
"slug" => "performance-measurement-and-control-systems-in-global-audit-firms-comparative-case-studies-from-germany-and-italy"
"yearMonth" => "2016-08"
"year" => "2016"
"title" => "Performance Measurement and Control Systems in Global Audit Firms - Comparative Case Studies from Germany and Italy"
"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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#2267
#_index: "academ_contributions"
#_id: "7138"
#_source: array:18 [
"id" => "7138"
"slug" => "signaling-effects-of-scholarly-profiles-a-longitudinal-perspective-on-the-editorial-boards-of-the-accounting-review"
"yearMonth" => "2016-05"
"year" => "2016"
"title" => "Signaling Effects of Scholarly Profiles – a Longitudinal Perspective on the Editorial Boards of the Accounting Review"
"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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#2268
#_index: "academ_contributions"
#_id: "7614"
#_source: array:18 [
"id" => "7614"
"slug" => "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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#2269
#_index: "academ_contributions"
#_id: "7615"
#_source: array:18 [
"id" => "7615"
"slug" => "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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#2270
#_index: "academ_contributions"
#_id: "14470"
#_source: array:18 [
"id" => "14470"
"slug" => "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>."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#2271
#_index: "academ_contributions"
#_id: "14471"
#_source: array:18 [
"id" => "14471"
"slug" => "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>."
"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"
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
24 => Essec\Faculty\Model\Contribution {#2272
#_index: "academ_contributions"
#_id: "14472"
#_source: array:18 [
"id" => "14472"
"slug" => "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>."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
25 => Essec\Faculty\Model\Contribution {#2273
#_index: "academ_contributions"
#_id: "14473"
#_source: array:18 [
"id" => "14473"
"slug" => "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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
26 => Essec\Faculty\Model\Contribution {#2274
#_index: "academ_contributions"
#_id: "10391"
#_source: array:18 [
"id" => "10391"
"slug" => "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."
"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"
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
27 => Essec\Faculty\Model\Contribution {#2275
#_index: "academ_contributions"
#_id: "10438"
#_source: array:18 [
"id" => "10438"
"slug" => "two-decades-of-research-on-comparative-management-accounting-achievements-and-future-directions"
"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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
28 => Essec\Faculty\Model\Contribution {#2276
#_index: "academ_contributions"
#_id: "10462"
#_source: array:18 [
"id" => "10462"
"slug" => "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."
"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"
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
29 => Essec\Faculty\Model\Contribution {#2277
#_index: "academ_contributions"
#_id: "10482"
#_source: array:18 [
"id" => "10482"
"slug" => "zur-internationalisierung-der-controllingforschung-bestandsaufnahme-und-entwicklungsperspektiven-des-international-vergleichenden-controlling"
"yearMonth" => "2012-01"
"year" => "2012"
"title" => "Zur Internationalisierung der Controllingforschung - Bestandsaufnahme und Entwicklungsperspektiven des International Vergleichenden Controlling"
"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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
30 => Essec\Faculty\Model\Contribution {#2278
#_index: "academ_contributions"
#_id: "10489"
#_source: array:18 [
"id" => "10489"
"slug" => "das-financial-statement-presentation-projekt-von-fasb-und-iasb-eine-kritische-wurdigung-im-lichte-der-konvergenz-des-rechnungswesens"
"yearMonth" => "2013-01"
"year" => "2013"
"title" => "Das Financial Statement Presentation-Projekt von FASB und IASB - Eine kritische Würdigung im Lichte der Konvergenz des Rechnungswesens"
"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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
31 => Essec\Faculty\Model\Contribution {#2279
#_index: "academ_contributions"
#_id: "10498"
#_source: array:18 [
"id" => "10498"
"slug" => "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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
32 => Essec\Faculty\Model\Contribution {#2280
#_index: "academ_contributions"
#_id: "10539"
#_source: array:18 [
"id" => "10539"
"slug" => "economic-crisis-as-a-driver-of-management-accounting-change-comparative-evidence-from-germany-and-spain"
"yearMonth" => "2014-01"
"year" => "2014"
"title" => "Economic Crisis as a Driver of Management Accounting Change - Comparative Evidence from Germany and Spain"
"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."
"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"
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
33 => Essec\Faculty\Model\Contribution {#2281
#_index: "academ_contributions"
#_id: "10559"
#_source: array:18 [
"id" => "10559"
"slug" => "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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
34 => Essec\Faculty\Model\Contribution {#2282
#_index: "academ_contributions"
#_id: "10572"
#_source: array:18 [
"id" => "10572"
"slug" => "zum-einfluss-der-entgeltregulierung-auf-die-unternehmenssteuerung-eine-empirische-analyse-europaischer-grosflughafen"
"yearMonth" => "2014-05"
"year" => "2014"
"title" => "Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung - Eine empirische Analyse europäischer Großflughäfen"
"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."
"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"
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
35 => Essec\Faculty\Model\Contribution {#2283
#_index: "academ_contributions"
#_id: "10631"
#_source: array:18 [
"id" => "10631"
"slug" => "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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
36 => Essec\Faculty\Model\Contribution {#2284
#_index: "academ_contributions"
#_id: "10885"
#_source: array:18 [
"id" => "10885"
"slug" => "back-to-basics-or-ready-for-take-off-the-tensions-on-the-role-of-management-controllers-in-the-digital-age"
"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"
"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."
"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" => "2023-05-25 12:36:27"
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
37 => Essec\Faculty\Model\Contribution {#2285
#_index: "academ_contributions"
#_id: "12080"
#_source: array:18 [
"id" => "12080"
"slug" => "the-internationalization-of-management-accounting-research-in-german-speaking-countries-a-longitudinal-study"
"yearMonth" => "2021-08"
"year" => "2021"
"title" => "The Internationalization of Management Accounting Research in German-Speaking Countries - A Longitudinal Study"
"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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
38 => Essec\Faculty\Model\Contribution {#2286
#_index: "academ_contributions"
#_id: "12249"
#_source: array:18 [
"id" => "12249"
"slug" => "making-dirty-work-shinier-how-the-digitalization-changes-backstage-and-frontstage-management-accounting"
"yearMonth" => "2021-03"
"year" => "2021"
"title" => "Making Dirty Work Shinier? How the Digitalization Changes Backstage and Frontstage Management Accounting"
"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."
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
39 => Essec\Faculty\Model\Contribution {#2287
#_index: "academ_contributions"
#_id: "12250"
#_source: array:18 [
"id" => "12250"
"slug" => "nachhaltigkeitscontrolling-in-klein-und-mittelunternehmen-sustainability-management-accounting-in-small-and-medium-enterprises"
"yearMonth" => "2019-10"
"year" => "2019"
"title" => "Nachhaltigkeitscontrolling in Klein- und Mittelunternehmen [Sustainability Management Accounting in Small and Medium Enterprises]"
"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."
"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]"
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
40 => Essec\Faculty\Model\Contribution {#2288
#_index: "academ_contributions"
#_id: "12254"
#_source: array:18 [
"id" => "12254"
"slug" => "the-importance-of-management-control-systems-for-startup-funding-empirical-evidence-from-external-financiers"
"yearMonth" => "2021-05"
"year" => "2021"
"title" => "The Importance of Management Control Systems for Startup Funding - Empirical Evidence from External Financiers"
"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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
41 => Essec\Faculty\Model\Contribution {#2289
#_index: "academ_contributions"
#_id: "12787"
#_source: array:18 [
"id" => "12787"
"slug" => "wait-and-see-ism-as-partial-adoption-of-management-practices-the-rise-and-stall-of-integrated-reporting"
"yearMonth" => "2023-08"
"year" => "2023"
"title" => "Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting"
"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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
42 => Essec\Faculty\Model\Contribution {#2290
#_index: "academ_contributions"
#_id: "12904"
#_source: array:18 [
"id" => "12904"
"slug" => "research-report-from-digitization-to-digital-transformation-the-role-of-french-and-german-management-accountants-in-the-digital-age"
"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"
"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."
"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"
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
43 => Essec\Faculty\Model\Contribution {#2291
#_index: "academ_contributions"
#_id: "12905"
#_source: array:18 [
"id" => "12905"
"slug" => "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."
"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/"
"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" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
44 => Essec\Faculty\Model\Contribution {#2292
#_index: "academ_contributions"
#_id: "13383"
#_source: array:18 [
"id" => "13383"
"slug" => "entrepreneurial-ecosystems-as-amplifiers-of-the-lean-startup-philosophy-management-control-practices-in-earliest-stage-startups"
"yearMonth" => "2023-04"
"year" => "2023"
"title" => "Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest-Stage Startups"
"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."
"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."
"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."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
45 => Essec\Faculty\Model\Contribution {#2293
#_index: "academ_contributions"
#_id: "13859"
#_source: array:18 [
"id" => "13859"
"slug" => "the-relationship-between-management-control-systems-and-innovativeness-in-start-ups-evidence-for-product-business-model-and-ambidextrous-innovation"
"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"
"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."
"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 )."
"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 )."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T20:21:42.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.3864684
+"parent": null
}
46 => Essec\Faculty\Model\Contribution {#2294
#_index: "academ_contributions"
#_id: "14014"
#_source: array:18 [
"id" => "14014"
"slug" => "gender-diversity-in-the-accounting-academia-a-longitudinal-study-of-authorships-and-editorships"
"yearMonth" => "2022-12"
"year" => "2022"
"title" => "Gender Diversity in the Accounting Academia – A Longitudinal Study of Authorships and Editorships"
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47 => Essec\Faculty\Model\Contribution {#2295
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48 => Essec\Faculty\Model\Contribution {#2296
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49 => Essec\Faculty\Model\Contribution {#2297
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50 => Essec\Faculty\Model\Contribution {#2298
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51 => Essec\Faculty\Model\Contribution {#2299
#_index: "academ_contributions"
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"slug" => "interview-how-big-data-will-impact-the-role-of-management-controllers"
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"title" => "Interview: How Big Data Will Impact the Role of Management Controllers"
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52 => Essec\Faculty\Model\Contribution {#2300
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