Birgit Feldbauer-Durstmüller

Birgit Feldbauer-Durstmüller
Johannes Kepler University Linz | JKU · Institute of Management Control & Consulting

Professor

About

217
Publications
91,695
Reads
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1,343
Citations
Citations since 2017
72 Research Items
1015 Citations
2017201820192020202120222023050100150200
2017201820192020202120222023050100150200
2017201820192020202120222023050100150200
2017201820192020202120222023050100150200

Publications

Publications (217)
Book
Die in diesem Band vorgelegten Beiträge verorten das Controlling im Spannungsfeld von Digitalisierung und Nachhaltigkeit aus konzeptioneller und empirischer Perspektive: In Anbetracht aktueller weitreichender Veränderungen sieht sich das Controlling mit einer Vielzahl von Anwendungsfeldern konfrontiert, die nicht nur die Controller-Rolle maßgeblich...
Chapter
Die Arbeitswelt befindet sich in einem umfassenden Wandel. Unter dem Einfluss von Globalisierung, Ökonomisierung, technischem Fortschritt sowie dem demografischen Wandel und der strukturellen Veränderung hin zur Dienstleistungs- und Wissensgesellschaft sind Arbeitsverhältnisse und Karrieren mehr denn je geprägt durch Komplexität und Dynamik. Deutli...
Article
Die zentralen Kompetenzen der Controller waren und sind im Krisenmanagement der Covid-19 Pandemie ganz besonders gefragt. Dazu zählen die Bereitstellung eines zeitnahen Reportings oder die Liquiditätssicherung durch Cash Management. Der vorliegende Beitrag beschäftigt sich mit der Frage, inwieweit die Covid-19 Pandemie Auswirkungen auf das Rollenbi...
Article
Full-text available
Workplace chaplaincy, a concrete manifestation of workplace spirituality, is defined as pastoral care serving the specific needs of people in workplaces. While scientific publications have so far emphasized its beneficial implications, scrutiny of the possible instrumentalization of workplace chaplaincy by the management has been neglected. Workpla...
Article
Der vorliegende Beitrag versucht zu eruieren, wie Controlling-Leiter in der Praxis die zukünftige Zusammenarbeit mit Data Scientists einschätzen und welche Fähigkeiten in diesem Zusammenhang künftig für Controller relevant sein werden.
Conference Paper
One of the concerns in modern organizations is ethics, where few institutions are unaffected by scandals or abuse of power. Thus, we look for inspiration in difficult times to offer leaders and managers strategies to mitigate or prevent ethical challenges. This symposium brings together various values-driven leadership approaches to managing organi...
Chapter
Familienunternehmen sind in vielen Wirtschaftssystemen der Welt von zentraler Bedeutung. Dabei belegen schon frühe Quellen die Relevanz von Religion für Volkswirtschaften, indem sie deren Auswirkung auf die wirtschaftliche Einstellung der Akteure zeigen. Religiöse oder säkulare Prägungen von Unternehmensgründern beeinflussen direkt oder indirekt di...
Conference Paper
Due to their specific characteristics, family firms (FFs) are considered to be especially vulnerable to crises and are associated with particularities in dealing with crises. However, a crisis situation does not necessarily lead to business failure, but often also serves as an opportunity for new growth after a successful reorganization. Nonetheles...
Conference Paper
A defining characteristic of family firms (FFs) is the emphasis on a specific value-system, which serves as a reference point for expected social behaviour and practices. In line with previous studies, we assume that religious and secular beliefs influence the values in FFs and, subsequently, shape their most important managerial decisions. However...
Article
Familienunternehmen (FU) weisen hinsichtlich Krisen einen ambivalenten Charakter auf. Einerseits gelten Probleme im familiären Umfeld und eine mangelnde Innovationsfähigkeit als Krisenursache, andererseits werden flexiblen Entscheidungswegen und familiärem Commitment positive Auswirkungen auf den Krisenverlauf attestiert. Dieser Beitrag analysiert...
Article
Full-text available
Purpose This paper provides a comprehensive view about corporate social responsibility (CSR) in Austrian family firms. In detail, the conceptual understanding, motives for, institutionalisation, planning and the outcomes of CSR are investigated. The authors refer to socioemotional wealth and stewardship aspects as explanation approaches for CSR in...
Conference Paper
Familienunternehmen (FU) sind das Rückgrat vieler Wirtschaftssysteme der Welt. Ein Charakteristikum von FU ist die Prägung durch ein spezifisches Wertesystem und die Wirkung familiärer Werte auf die Unternehmenswerte, die die Unternehmenskultur sowie das unternehmerische Handeln beeinflussen. Bereits frühe Quellen belegen die Relevanz von Religion...
Conference Paper
Familienunternehmen (FU) sind hinsichtlich Krisen durch Ambivalenz gekennzeichnet. Demnach gelten FU aufgrund ihrer Charakteristika als vergleichsweise krisengefährdet (z.B. Probleme im familiären Umfeld), werden jedoch gleichzeitig mit für die Krisenbewältigung förderlichen Faktoren verbunden (z.B. flexible Entscheidungswege). Der Beitrag analysie...
Article
Die wirtschaftlichen Auswirkungen der COVID-19-Krise werden aktuell sehr vielschichtig diskutiert. Dieser Beitrag gibt die Ergebnisse einer Diskussionsrunde mit den Vertretern der Gläubigerschutzverbände wieder und stellt die aktuelle Diskussionslage zu geplanten Änderungen im Insolvenzrecht dar.
Article
Die Internationalisierung von Unternehmen stellt besondere Anforderungen an das Controlling. Anhand der Prinzipal-Agenten-Theorie und Kontingenztheorie werden Effekte der Internationalisierung auf Controllingfunktionen und Anforderungen untersucht. Die Analyse von 247 Stellenanzeigen zeigt den Einfluss von Internationalisierung, Länderspezifika und...
Article
Full-text available
Theories of organizational failure predict that reasons for corporate demise may differ by firm age and life cycle stage. However, large-scale empirical studies that investigate the relationship between firm characteristics and specific causes of failure are scarce. This study therefore aims to shed light on firm mortality and firm age by analyzing...
Presentation
Full-text available
Academic interest in the role change of management accountants has increased considerably during the past two decades. However, the abundant literature about the roles of management accountants has paid only im-plicitly attention to aspects of identity—only a few authors thematise the identity concept directly. Considering that role change implies...
Article
Full-text available
Purpose - Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the on...
Article
Full-text available
Executing management control across borders is crucial for multinational companies (MNCs). Various management control mechanisms serve to align foreign subsidiaries with corporate goals. Management control at MNCs has been subject of numerous studies in the past 25 years, thus highlighting the relevance of the topic. To provide a comprehensive over...
Article
Full-text available
The aim of the article is to analyze the importance of the bank in court supervised reorganization in Austria. The results show that banks generally support promising reorganizations. The findings indicate that the support of the bank in reorganization is closely linked to the ability and willingness of the business-owner to provide a financial con...
Conference Paper
Full-text available
Academic interest in the changing role of management accountants and controllers has increased considerably during the past two decades. However, the abundant literature about the roles of management accountants and controllers has paid only partial attention to aspects of identity. Therefore, this paper reviews current literature about the changin...
Presentation
Full-text available
Academic interest in the changing role of management accountants and controllers has increased considerably during the past two decades. However, the abundant literature about the roles of management accountants and controllers has paid only partial attention to aspects of identity. Therefore, this paper reviews current literature about the changin...
Chapter
Die Arbeitswelt befindet sich in einem umfassenden Wandel. Unter dem Einfluss von Globalisierung, Ökonomisierung, technischem Fortschritt sowie dem demographischen Wandel und der strukturellen Veränderung hin zur Dienstleistungs- und Wissensgesellschaft sind Arbeitsverhältnisse und Karrieren mehr denn je geprägt durch Komplexität und Dynamik. Deutl...
Book
Die in diesem Band vorgelegten Beiträge verorten das Controlling im Spannungsfeld von Digitalisierung und Nachhaltigkeit aus konzeptioneller und empirischer Perspektive: In Anbetracht aktueller weitreichender Veränderungen sieht sich das Controlling mit einer Vielzahl von Anwendungsfeldern konfrontiert, die nicht nur die Controller-Rolle maßgeblich...
Chapter
In this chapter the authors take a historical view on the development of the Benedictine Confederation. They use data about the lifespan of Benedictine abbeys and reflect on the reasons why they are such long-lasting and stable institutions, compared for example with the average lifespan of corporations. They ask if there are any unique governance...
Article
Full-text available
Our study addresses the corporate social responsibility (CSR) communication of medium-sized family firms (FFs), a topic that has gained little attention within academic research up to now. We apply an exploratory multiple case study design, based on qualitative data gained from interviews and an extensive analysis of professional internet presences...
Book
Dieser Sammelband kontrastiert Grundfragen aus Betriebswirtschaftslehre und wirtschaftlicher Praxis mit theologischen Überlegungen und dem klösterlichen Leben, um die Begegnungsebene von Unternehmen und Klöstern aufzuzeigen und einen Austauschprozess anzuregen. Hervorzuheben ist der vielschichtige Zugang, der Beiträge aus Betriebswirtschaft, Theolo...
Chapter
Full-text available
Im Rahmen eines noch andauernden mehrjährigen Projektes wird in einer Diözesanorganisation der römisch-katholischen Kirche Österreichs ein Umweltmanagementsystem eingeführt, das umfangreiche Änderungen in den strategischen und operativen Zielsetzungen und Abläufen zur Folge hatte. Vision und Projektziele basieren auf dem christlichen „Schöpfungsged...
Conference Paper
Workplace Chaplaincy: Technical or Critical Spirituality? ABSTRACT Workplace chaplaincy is an emerging research field within the research area of workplace spirituality. This chaplaincy is regarded as a concrete manifestation of workplace spirituality due to the pastoral care provided by ecclesial institutions, professional chaplaincy associations,...
Conference Paper
Full-text available
Motivated by the increased relevance of corporate social responsibility (CSR) in family firms (FFs) within recent decades, and the special characteristics of the Austrian economy (large proportion of FFs, the great influence of governmental and non-governmental organizations, and the recently started CSR discussion), we conduct a multiple case stud...
Conference Paper
Theories of organizational failure predict that reasons for corporate demise differ by firm age and size. However, the relationship between firm characteristics and specific causes of failure has hardly been empirically investigated. This study therefore aims to shed light on firm mortality by analysing a unique data set of bankrupt small and mediu...
Article
Full-text available
Purpose: Inspired by increasing public interest in corporate social responsibility (CSR) and the intensified focus of research on family firms (FFs) over the past few decades, the purpose of this paper is to analyze the existing literature on CSR in FF through a citation analysis. Design/methodology/approach: This paper overviews the structure of...
Article
ABSTRACT Workplace spirituality is regarded as a fast-growing research area and a possible new paradigm in management theory and practice. The majority of publications emphasize its beneficial implications. As an emerging new paradigm, it is indispensable to scrutinize workplace spirituality regarding its risks and potential for instrumentalization...
Article
Full-text available
Multinational companies (MNCs) apply various control mechanisms to coordinate their subsidiaries and to reduce information asymmetries between headquarters and subsidiaries. A case study in the automobile industry investigates control mechanisms in a multinational sales organization and identifies influencing factors. The strong focus on financial...
Article
In today's challenging economic times, the number of failing firms remains high. Theories of why corporations fail and consequences for organizations and individuals those affected by failure have mainly been examined in a research field traditionally summarized as “organizational failure and decline.” Unfortunately, this research field suffers fro...
Article
Full-text available
Motivated by the high relevance of family firms (FFs) for the economies of almost every country in the world and by the increasing importance of corporate social responsibility (CSR), especially for such firms, we conduct a systematic literature review within the fields of management and business research in order to define current knowledge about...
Chapter
Full-text available
Unternehmen sind heutzutage vermehrt mit unterschiedlichen sozialen, ökologischen und politischen Problemen konfrontiert, z. B. Fachkräftemangel trotz hoher Arbeitslosenraten, Umweltverschmutzung, Migration aus Kri-sengebieten, gestiegene Anforderungen an die Arbeitsplatzqualität, Urbanisierung. Während in der Vergangen-heit vorwiegend Regierungen...
Article
Full-text available
The special characteristics of family firms, such as the owning family’s involvement and control or its strong identification with the business, make creating and preserving a good reputation desirable. Recent studies confirm the positive influence of a firm’s reputation on organizational success and non-financial goals, such as customer retention...
Article
Full-text available
Die Erwartungen der Sanierungsbeteiligten an das Insolvenzrechtsänderungsgesetz 2010 (IRÄG 2010) waren hoch. Aus betriebswirtschaftlicher Sicht stellt sich nun die Frage, inwieweit die Sanierung insolventer Unter-nehmen, etwa durch eine frühzeitige Insolvenzeröffnung, tatsächlich er-leichtert wurde. Die Befunde einer empirischen Untersuchung zeigen...
Article
Interest in workplace spirituality has risen over the past few decades and it continues to garner increasing attention as evidenced by interdisciplinary scholarship and corporate interest. Workplace chaplaincy can be considered to be a special approach to spirituality in companies and therefore is described as a growing and concrete manifestation o...
Chapter
Full-text available
Unternehmen sind heutzutage mit globalen Beschaffungs-, Produktions- und Absatzmärkten, weltweiten Standorten und internationaler Verflechtung konfrontiert. Die daraus resultierenden grenzüberschreitenden Aktivitäten bzw. die Internationalisierung wirken sich auf das Handeln der Unternehmen aus bzw. beeinflussen verstärkt die Aktivitäten der Untern...
Conference Paper
Executing management control across borders is crucial for multinational companies (MNCs). Various management control mechanisms serve to align foreign subsidiaries with corporate goals; management accounting supports decisions making in line with corporate guidelines. Management control at MNCs has been subject of numerous studies in the past 25 y...
Article
Full-text available
Purpose Although the number of women working in management accounting has increased, the percentage of female executives in this area remains low. Previous studies examining the underrepresentation of women in accounting leadership positions have analyzed factors that hinder women from reaching these positions. The purpose of this paper, by contras...
Article
By drawing on the resource-based view, this study explores the influence of a firm's finance and governance structure on its internationalisation mode using a sample of Austrian and German medium- and large-sized family firms. While medium equity levels, sophisticated financial management and external ownership foster higher levels of international...
Conference Paper
In today’s difficult economic times, the number of failing firms remains high. Theories of why companies fail have mainly been developed in a research field traditionally summarized as “Organizational Failure and Decline”. Unfortunately, this research field suffers from strong fragmentation and an unclear research agenda. The aim of this study is t...
Article
Full-text available
Benedictine organizations are well known for their achievements in leadership, accounting, and ethics. This paper investigates the meaning of accountability in the monastic context. The results suggest that accountability is a social and inherently ethical process based on the soft factors (values, trust, interpersonal contact, and a sense of commu...
Article
Full-text available
Motivated by the increasing relevance of developing countries (especially China) due to ongoing internationalization, this systematic review analyzes current literature on Management Accounting (MA) in developing countries in order to define what is currently known about and relevant to Comparative Management Accounting (CMA) in developing countrie...
Chapter
Controlling und Klöster scheinen auf den ersten Blick nichts gemein zu haben. Bei näherer Betrachtung ergibt sich durchaus ein anderes Bild. Besonders die Gemeinschaften der Benediktiner zeichnen sich durch den Anspruch an wirtschaftliche Selbständigkeit zur Sicherung ihrer Unabhängigkeit aus. Handwerkliche Arbeit wurde von Benedikt von Nursia soga...
Article
Full-text available
The financial crisis, recent ethical scandals, and inflated manager compensation demonstrate that current leadership and corporate governance practices fail at preventing the abuse of power and excessive risk taking. This situation provides an invitation to explore an alternative model of leadership and governance: Benedictine monasteries. Having e...
Article
Full-text available
This paper develops a robust theoretical framework for studying leadership in a monastic context. We conceptualize a monk's accountability as an ongoing activity influenced by the interactions between the abbot as an evaluating audience and the elements of the responsibility triangle. Additionally, we conduct a comparative analysis of the entrepren...
Article
Full-text available
This paper develops a theoretical framework for studying leadership in the monastic context. We conceptualise a monk's accountability as an ongoing activity influenced by the interactions between the abbot as an evaluating audience and the elements of the responsibility triangle. Additionally, we conduct a comparative analysis of the entrepreneuria...
Conference Paper
Full-text available
Within the past few decades, developing countries such as China, India, and Brazil have increasinglybecome economically important due to ongoing internationalization. To address risingcompetition in the global market, companies in these countriesuse management accounting (MA) as acentral instrument of corporate management. Issues concerning MA are...
Article
Full-text available
Contingency-based research has revealed numerous contextual factors that influence the organization of a firm’s management accounting (MA) system. Despite the vast economic importance of family firms in most Western countries, family influence has not been considered as a contingency variable for MA systems. In this paper, we seek to partially clos...
Article
Full-text available
Examining “business failure” is challenging and complex, because research related to business failure is spread among different journals and multiple disciplines. In this paper, studies of business failure are analyzed in order to gain structured insight and a foundation. On the basis of a co-citation analysis, this paper presents the subfields of...
Article
Full-text available
National culture as a reason for differences in management accounting has been identified as a significant influencing factor in comparative management accounting and arouses increasing interest among researchers. The objective of this paper is to provide an overview of the structure and development of research on the impact of culture on managemen...
Book
Das Jahrbuch für Controlling und Rechnungswesen 2015 enthält 17 aktuelle Beiträge renommierter Fachautoren zu den Schwerpunktthemen "Controlling von KMU" sowie "Neues Fachgutachten zur Unternehmensbewertung"
Chapter
Full-text available
Eine Unternehmenssanierung zielt auf eine nachhaltige Überwindung einer Unternehmenskrise ab. Die Besonderheiten mittelständischer Unternehmen erschweren unter Umständen diese Sanierungsbemühungen. Eine erfolgreiche Unternehmenssanierung kann nur mit Unterstützung der betroffenen Stakeholder durchgeführt werden. Konflikte unter diesen Stakeholdern...
Article
Corporate governance plays a crucial role in shaping a firm's strategy, including its international activity. However, the relations between governance and internationalisation have received limited scientific attention. Focusing on governance variables related to ownership, management and boards, this paper explores how the ownership-related facto...
Conference Paper
Full-text available
Familienunternehmen werden von verschiedenen Stakeholdern vorwiegend positiv wahrgenommen. Die Besonderheiten von Familienunternehmen, wie Einbindung und Kontrolle durch die Familie oder hohe Identifikation mit dem Unternehmen schaffen Anreize um konkrete Handlungen zur Wahrung der Reputation zu setzen. Aktuelle Studien belegen den positiven Einflu...
Article
Immer mehr Frauen übernehmen Führungspositionen im Controlling. Im Kampf um die besten Köpfe müssen die Bedürfnisse von Frauen bei der Arbeits- und Karrieregestaltung noch stärker berücksichtigt werden. Eine aktuelle Studie zeigt auf, wie groß die Unterschiede zwischen weiblichen und männlichen Controlling-Leitern sind.

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