Christian Nitzl

Christian Nitzl
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Christian verified their affiliation via an institutional email.
University of the Bundeswehr Munich · Center for Intelligence and Security Studies (CISS)

Dr.

About

64
Publications
125,635
Reads
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8,586
Citations
Introduction
Works as a senior researcher at the Center for Intelligence and Security Studies (CISS). His focus is on research issues such as the implementation of new information systems in organizations, how managers can use information for decision making, the ability to anticipate future events, and statistical analysis methods. According to Scopus, he is among the top 2%, and according to ResearchGate, he is among the top 1% most cited scholars in his field worldwide. He has published 50+ articles.
Additional affiliations
June 2012 - present
University of the Bundeswehr Munich
Position
  • PostDoc Position

Publications

Publications (64)
Article
Confirmatory factor analysis (CFA) has historically been used to develop and improve reflectively measured constructs based on the domain sampling model. Compared to CFA, confirmatory composite analysis (CCA) is a recently proposed alternative approach applied to confirm measurement models when using partial least squares structural equation modeli...
Article
Full-text available
Despite its benefits, municipalities frequently struggle to take advantage of accrual accounting as a basis for managerial decisions. We assume that the reason for this is that municipalities technically implement accrual accounting but sometimes keep it decoupled from daily decision making. To identify factors that facilitate a more sophisticated...
Article
Full-text available
Mediation and conditional process analyses have become popular approaches for examining the mechanisms by which effects operate and the factors that influence them. To estimate mediation models, researchers often augment their structural equation modeling (SEM) analyses with additional regression analyses using the PROCESS macro. This duality is su...
Article
Full-text available
Eine transdisziplinäre Wissenschaft ist dadurch gekennzeichnet, dass sie nicht nur verschiedene Wissenschaftszweige der Natur- und Sozialwissenschaften miteinander verknüpft, sondern diese Verknüpfung auch zur Beantwortung praktischer Fragestellungen anwendet. Das sogenannte Wargaming stellt ein historisches "Managementwerkzeug" aus dem Militär dar...
Preprint
Full-text available
It is beyond dispute that the potential benefits of artificial intelligence (AI) in military intelligence are considerable. Nevertheless, it remains uncertain precisely how AI can enhance the analysis of military data. The aim of this study is to address this issue. To this end, the AI demonstrator deepCOM was developed in collaboration with the st...
Article
Drawing on a survey of 385 municipal public managers in Italy, this article investigates the potential association between managers' personality traits and their use of performance information. Using partial least squares structural equation modeling (PLS-SEM), the results show that cons cientious-ness, extraversion, and openness emerge as relevant...
Article
Full-text available
Zusammenfassung In einer sich schnell verändernden Welt, die durch hyperkomplexe Systeme gekennzeichnet ist, reichen Insellösungen einzelner wissenschaftlicher Fachbereiche nicht mehr aus. Daher sind transdisziplinäre Forschungsansätze vonnöten, wobei die Informatik in einer datengetriebenen Welt eine zentrale Rolle einnimmt. Anhand des Beispiels d...
Article
Full-text available
In this article, we argue that the process of predicting terrorist attacks needs to integrate the evolving dynamic of terrorism and we make a case for novelty as crucial feature to encompass terrorism's changing nature. To predict when and how terrorist organizations will conduct their next attack, and whether it will have a novel approach, we base...
Preprint
Full-text available
Business wargaming is a central tool for developing sustaining strategies. It transfers the benefits of traditional wargaming to the business environment. However, building wargames that support the process of decision-making for strategy require respective intelligence. This paper investigates the role of intelligence in the process of developing...
Presentation
Full-text available
Named Entity Recognition (NER) can be used to identify times, places, organizations, and people in documents. The study uses an experiment to test the potential added value of NER in the military analysis process. The results of the experiment show, on the one hand, that there is a clear added value of artificial intelligence in military informatio...
Conference Paper
Full-text available
Named Entity Recognition (NER) can be used to identify times, places, organizations, and people in documents. The study uses an experiment to test the potential added value of NER in the military analysis process. The results of the experiment show, on the one hand, that there is a clear added value of artificial intelligence in military informatio...
Article
Full-text available
In the course of financial and value for money audits, public sector auditors are facing different types of errors: accounting and economic errors, respectively. This study examines the relations between error culture in public sector audit organizations, auditors’ communication of accounting and economic errors, and performance of the auditee. The...
Article
Full-text available
Traditionally, public-sector auditors are concerned with auditing the legality and regularity of government activities (compliance audits). However, such auditors are increasingly expected to conduct "performance audits" and communicate economic errors due to inefficiency, ineffectiveness, and poor economic decisions to the auditee. This type of ro...
Article
Purpose Drawing on the literature on public service motivation, the authors investigate the relationship between public service motivation and defensive decision-making. Further, the authors explore risk propensity and risk perception as potential antecedents of defensive decision-making. Design/methodology/approach Based on survey data from 144...
Article
Full-text available
Despite the widespread use of value-based management (VBM) in European companies, studies investigating the reasons for the differences in its sophistication remain scarce and are predominantly focused on environmental and intra-organizational aspects. Since the structure of a firm as a major organizational determinant is assumed to have a consider...
Data
Transdisciplinarity between law, psychology, political science, historical science, sociology and computer science is the central idea in our research. This paper describes how software engineering approaches, especially the software development life-cycle (SDLC) and similar ideas in intelligence and security studies, such as the so-called intellig...
Conference Paper
Full-text available
Transdisciplinary between law, psychology, political science, historical science, sociology and computer science is the central idea in our research. We show how Software Engineering approaches—especially the Software Development Life-Cycle (SDLC)—together with similar ideas in Intelligence and Security Studies, like the so-called Intelligence Cycl...
Chapter
Full-text available
Transdisciplinarity between law, psychology, political science, historical science, sociology and computer science is the central idea in our research. This paper describes how software engineering approaches, especially the software development life-cycle (SDLC) and similar ideas in intelligence and security studies, such as the so-called intellig...
Article
Full-text available
Conditional mediation (CoMe) analysis integrates mediation and moderation analyses to examine and test hypotheses about how mediated relationships vary as a function of context, boundaries, or individual differences. Although CoMe analysis can be a crucial element of empirical studies that seek to advance theory in information systems, applications...
Article
Purpose Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper investigates whether top management support mediates this proposed relationship. Design/methodology...
Article
Full-text available
Objective: The objective was to assess the validity and reliability of a translated Arabic language version of the pharmacy survey on patient safety culture released by the United States Agency for Healthcare Research and Quality in 2012 and to utilize this to assess staff attitudes and perceptions of the patient safety culture in hospital pharmac...
Article
Full-text available
To explore the effect of business and legal studies on the resolution of trade-offs between efficiency considerations and fairness concerns, we distributed a survey with three decision cases to freshman and senior business and law students. Our results show that business students, in direct comparison with subjects who study law, make decisions mor...
Article
Full-text available
This study raises the important question of how public service motivation and prosocial motivation are related to one another and how, together, these two concepts affect behavioural outcomes of public employees. Based on a sample of 747 public employees and using partial least squares structural equation model, we analyse the relationships between...
Article
One of the biggest challenges of a mining endeavour lies in the judgement of its economic feasibility such as the estimation of costs and the prediction of the market value of the designated product. Whereas the complexity of the latter originates mainly from the supply and demand of the economic situtation, the complexity of the first derives from...
Article
Full-text available
Purpose The purpose of this paper is to explore the relationship between organizational learning and patient safety culture in hospital pharmacy settings as determined by the learning organization survey short-form (LOS-27) and pharmacy survey on patient safety culture instruments, and to further explore how dimensions of organizational learning re...
Article
Full-text available
Objective: The objective of this study was to assess the psychometric properties of a translated Arabic version of the Learning Organization Survey (LOS-27) and to use this to evaluate staff perceptions about the organizational learning process in Kuwaiti hospital pharmacies. Setting: This study adopted a cross-sectional survey of the pharmacy empl...
Article
Full-text available
We analyse the socialization effects of a university education on decision making in a public-sector context with a Weberian tradition. The results of our vignette study of 331 law and business students and 155 professionals in German public administrations show that business students—in contrast to law students—make decisions significantly more in...
Article
Full-text available
Commonly used discrete choice model analyses (e.g., probit, logit and multinomial logit models) draw on the estimation of importance weights that apply to different attribute levels. But directly estimating the importance weights of the attribute as a whole, rather than of distinct attribute levels, is challenging. This article substantiates the us...
Article
Full-text available
This paper looks at how the relationship between performance measurement system use(s) and organizational performance is affected by the type of performance information use and moderated by New Public Management (NPM) cultural orientation. Analysing data from a survey of Italian public managers, it shows that only monitoring and attention-focusing...
Chapter
Full-text available
In management accounting research, the usefulness of Partial Least Squares-Structural Equation Modelling (PLS-SEM) is commonly underestimated. However, those specific characteristics of PLS-SEM that remain unrecognized in management accounting research appear to be tailor-made for answering a variety of relevant research questions. PLS-SEM is parti...
Chapter
Full-text available
Partial least squares structural equation modeling (PLS-SEM) is one of the options used to analyze mediation effects. Over the past few years, the methods for testing mediation have become more sophisticated. However, many researchers continue to use outdated methods to test mediation effects in PLS-SEM, which can lead to erroneous results in some...
Book
Full-text available
Partial least squares structural equation modeling (PLS-SEM) is one of the options used to analyze mediation effects. Over the past few years, the methods for testing mediation have become more sophisticated. However, many researchers continue to use outdated methods to test mediation effects in PLS-SEM, which can lead to erroneous results in some...
Chapter
Full-text available
Partial least squares structural equation modeling (PLS-SEM) is one of the options used to analyze mediation effects. Over the past few years, the methods for testing mediation have become more sophisticated. However, many researchers continue to use outdated methods to test mediation effects in PLS-SEM, which can lead to erroneous results in some...
Chapter
Full-text available
Partial least squares structural equation modeling (PLS-SEM) is one of the options used to analyze mediation effects. Over the past few years, the methods for testing mediation have become more sophisticated. However, many researchers continue to use outdated methods to test mediation effects in PLS-SEM, which can lead to erroneous results in some...
Article
Full-text available
To analyse the role of self-efficacy in goal setting in public administrations, this study combines goal-setting theory, public service motivation literature and cognitive theory. Using partial least squares structural equation modelling (PLS-SEM), survey data from 105 German civil servants are analysed. The results underline the role of goal setti...
Article
Despite its benefits, municipalities frequently struggle to take advantage of accrual accounting as a basis for managerial decisions. We assume that the reason is that municipalities implement accrual accounting in a symbolic way for legitimacy purposes. To identify factors enhancing a more sophisticated usage of accrual accounting, we examined the...
Article
Full-text available
Managerial accounting researchers are often challenged to create sophisticated path models to answer research questions. Because of their specific characteristics, partial least squares (PLS) path modeling offers a wide range of useful possibilities for accounting scholars. Nevertheless, PLS path models remain an underutilized analytical tool in ma...
Chapter
Full-text available
Indirect or mediated effects constitute a type of relationship between constructs that often occurs in partial least squares structural equation models (PLS-SEM). Over the past few years, the methods for testing mediation have become more sophisticated. However, many researchers continue to use outdated methods to test mediation effects in PLS-SEM,...
Article
Full-text available
Die Reform des öffentlichen Haushalts und Rechnungswesens in Deutschland ist auf kommu naler Ebene besonders weit fortgeschritten und legt eine Analyse der Erfahrungen und Einschät zungen der Führungskräfte in den Finanzverwaltungen der Städte und Gemeinden nahe. Die hier vorgestellte Umfrage unter Kämmerern verdeutlicht einerseits die hohe Akzepta...
Article
Full-text available
Partial least squares structural equation modeling (PLS-SEM) is one of the options used to analyze mediation effects. Over the past few years, the methods for testing mediation have become more sophisticated. However, many researchers continue to use outdated methods to test mediation effects in PLS-SEM, which can lead to erroneous results in some...
Article
Full-text available
Purpose – Management accountants are the “trust access points” for accounting systems. Because of the importance of accounting information to a manager’s decision-making process, the manager’s working relationship with his supporting management accountant is used as a paradigm of a superior-subordinate working relationship. Design/methodology/appr...
Article
Full-text available
Purpose – Indirect or mediated effects constitute a type of relationship between constructs that often occurs in partial least squares path modeling (PLS). Over the past few years, the methods for testing mediation have become more sophisticated. However, many researchers continue to use outdated methods to test mediating effects in PLS, which can...
Article
Full-text available
In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals...
Article
Full-text available
In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals...
Article
Full-text available
Conceptual analyses and empirical research on the impact of goal setting on individual work performance have rarely been conducted in the German public sector. On the basis of goal-setting theory, we developed a survey to gain important insights into the German administrative goal-setting process and its influencing factors. To contribute to the sp...
Article
Full-text available
The quest for a better performance of municipal administrations is a permanent challenge. From a contingency theory perspective, which concentrates on specific environmental settings of organisations we examine the influence of management accounting departments within German municipal administrations. Based on survey data, our findings indicate tha...
Article
Full-text available
Basierend auf dem integrativen Vertrauensmodell von Mayer et al. (1995) wird die Ver-trauensgenese zwischen Manager/innen und den diesen zuarbeitenden Controller/innen untersucht. Besondere Berücksichtigung findet die Frage, ob es bei der Vertrauensgene-se zu Unterschieden zwischen Managern und Managerinnen kommt. Die Studie wertet Antworten von 44...
Conference Paper
Full-text available
The formation of trust between managers and the management accountants who work for them is examined on the basis of the integrative model of trust devised by Mayer/Davis/Schoorman (1995). Particular consideration is given to the question of whether there are differences between male and female managers in the formation of trust. The study evaluate...
Data
Management accountants are described in the literature as “trust access points” for management accounting systems (Busco, Riccaboni, and Scapens 2006). Because of their heavy influence on managers’ decision-making processes, the working relationship between management accountants and managers is unique and must be distinguished from other working r...
Chapter
Full-text available
Vertrauen ist ein Phänomen, dem für das menschliche Zusammenleben eine hohe Bedeutung zugesprochen wird. Eine besondere Relevanz hat Vertrauen immer dann, wenn sich Menschen, die zusammen arbeiten, „aufeinander verlassen“ müssen. Gerade in solchen interpersonalen Kontexten ist es wichtig zu verstehen, wie Vertrauen entsteht, wie es gefördert oder v...
Article
Full-text available
Management accountants are described in the literature as “trust access points” for management accounting systems (Busco, Riccaboni, and Scapens 2006). Because of their heavy influence on managers’ decision-making processes, the working relationship between management accountants and managers is unique and must be distinguished from other working r...
Article
Full-text available
Es handelt sich bei dem vorliegenden Arbeitspapier um eine praktische Einführung in die Partial Least Square (PLS)-Methode.
Article
Full-text available
Der Beitrag untersucht die Wirkung einer ethischen Wertpapierselektion auf die Performance sogenannter Ethikfonds. Sie stellen eine besondere Anlageform dar, da Fragen nach dem richtigen moralischen Handeln bei ihnen mit Beachtung finden. Zur fundierten Bearbeitung der Problemstellung werden zunächst Hypothesen formuliert, wie sich eine ethische We...

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