Options
Loading...
Main Affiliation
VHB Verband der Hochschullehrer für Betriebswirtschaft
WIV Wirtschaftsingenieurverband
Akademische Titel
FH-Prof. DI Dr.
Email
Karl.Zehetner@fh-burgenland.at
Status
staff
Research Outputs
Now showing 1 - 10 of 15
- PublicationMotives and Behaviors of American and European CEOs. A Cross-Cultural Comparison of Leadership Styles(2013)
; Trappl, StefanThis paper and the underlying research looks at the needs and motives of Chief Executive Officers (CEOs) in Europe and the United States. The first objective of this study is to gain insight into the personality of CEOs and to better understand the motives that drive their behaviors. The second objective is a comparison between American and European leadership styles at the top management level. In order to measure the motives of CEOs, David G. Winter’s “motive imagery”, a method of measuring personality, will be applied. The findings will provide information about the dominant motives of American and European CEOs and contribute to a better understanding of the behavioral aspects of corporate leadership.111 - PublicationAssessing Scientific Skills of Applicants for a Master’s Degree ProgramAssessment centers have highly contributed to the quality of employee selection, training, and development in organizations. While many assessment centers are developed for business settings, they are also used as selection method in educational settings, although not as widely. Most assessment centers mainly focus on social skills. Those that simulate real problems that may be faced in the job show the highest validity. Current assessment formats for applicants of master’s degree programs usually test core knowledge and social skills. However, they may underemphasize other important domains for master students, like scientific skills and the integration of scientific skills, social skills and core knowledge. We propose that for simulating real problems one may face at a master’s degree program it is not sufficient to measure merely social skills. In this article we will discuss an extension of conventional assessment centers. We will show the design of an assessment center for the master’s degree program ‘Financial Management and Controlling’ at FHWien University of Applied Sciences Vienna, which additionally measures the scientific skills of the applicants in the field of finance. We developed the following two dimensions of scientific skills: a) scientific method skills, b) argumentation skills and reflectivity. This method should help to simulate real problems one may face at a master’s degree program and therefore to increase the validity of the assessment.
131 - PublicationClosing the Gap Between U.S. and German Managerial AccountingThe effect of the continuous process of globalization on management functions like marketing and sales, production, or R&D is well researched. But the forces of globalization are also effective for management support functions. A good example is managerial accounting with its distinct standards and methods in different economies. Managerial, as well as financial accounting, are pretty different in German-speaking countries, compared to the United States. This may be surprising because the goals ‐ giving the public a true and fair view, and supporting managerial decisions ‐ are the same everywhere. Recently, a convergence between these systems can be observed in business practice, triggered by the development of ERP systems, by regulatory requirements, and by changes in management thinking. Our paper aims (1) to explain the deeper economic, legal and cultural reasons for the national differences in the design of accounting systems, and (2) to uncover the driving forces behind the recent development of convergence. In addition to summarizing the relevant literature, we draw from experience in implementing and assessing managerial accounting systems both in German‐speaking countries and in North America.
254 196 - PublicationEducating the Ones Who CountA qualitative study was the basis for the design of an academic post-graduate program geared to the education of CFOs. A later quantitative survey stimulated refinements of the program. The findings of the studies were directly incorporated into the program. The paper gives an overview of the studies’ conclusions and gives clues on how to integrate them into post-graduate financial management programs.
100 - PublicationMotives and Behaviours of Financial Leaders in AustriaThe role of the Chief Financial Officer (CFO) as a Financial Leader encompasses much more than the mere mastery of the financial issues of an organization. The personality and the leadership style of CFOs have gained little attention so far although the need for a better understanding of behavioral aspects of Financial Leadership clearly exists. This paper and the underlying research attempt to fill this gap by measuring the motives and personalities of Austrian CFOs. Pioneering work on measuring personality has been done by David McClelland, who identified three human motives including power, achievement, and affiliation-intimacy. In order to measure these three motives, David G. Winter developed "motive imagery", a method of measuring content for the above mentioned motives. It is therefore the purpose of this paper to gain insight into the motivation and personality of Austrian CFOs by analyzing 31 interviews with Austrian CFOs. The findings will provide information about the dominant motives of Austrian CFOs and contribute to a better understanding of the behavioral aspects of Financial Leadership.
101 - PublicationServant Leadership in Finance - Contradiction or Symbiosis?(2014)
; Steinkellner, PeterIn this paper we will identify which core elements of servant leadership can be made effective in the financial sector, and we will develop a new concept – Servant Financial Leadership – which integrates servant leadership theory with financial management practice. This paper develops four aspects of Servant Financial Leadership: “Honorable Merchant”, “Invisible Hand”, “Lateral Leadership” and “Intuition and Emotion”. It provides an accessible bridge between current leadership theory and finance practice, and considers the request for integration of different domains and disciplines to advance business sciences.114 - Publication“And Now for Something Completely Different” Stimulating Interventions to Improve Academic Outcomes in Financial Accounting CoursesBased on social-psychological and motivation theories, well-crafted interventions have proven remarkably effective to improve educational outcomes in higher education. The intervention we will present in this paper focuses on promoting motivation and performance in financial accounting courses. It aims at reducing class-related boredom which is commonly experienced by students and has an impact on their learning engagement and achievements. Two university courses on financial accounting have been subject to a stimulating intervention, a short lecture in a field unrelated to accounting. The study found a hugely beneficial impact on the dropout rates as well as the average grades particularly for younger (18 to 20 years) full-time students and a somewhat smaller positive impact on the average grades for older (25 to 30 years) part-time students.
251 137 - PublicationCosmopolitan Appeal: What Makes a City Attractive to Expatriates?(2014)
93