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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 1 - PublicationFinancial Leadership - Transforming Financial Experts into CFOs(2013)
; 105 1 - 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.
260 904 - PublicationThe Effect of the Introduction of a» Pay Per Use «Option within motor TPL insurance(University of Warsaw, Faculty of Management, 2014)
; Pichler, RobertIn this paper the effects of the introduction of the so called “pay per use” -insurance products are examined. These products collect data of kilometers driven by policy holders. As a result of this data, policy holders can get a refund on the insurance-premium paid. Since there is a positive correlation between mileage and the risk of causing an accident the refund is granted to low-mileage drivers, so in theory the “pay per use” product is more attractive to low-mileage drivers than to long-distance drivers. The authors examine empirical evidence to find out whether or not it is mainly low-mileage-drivers who choose the “pay per use” product. Secondly, the authors examine whether there are other significant differences between characteristics of “pay per use” policy-holders and “traditional” policy- holders. Therefore a random sample of 4,000 car-insurance - clients (2,000 “pay per use” policy- holders and 2,000 “traditional” policy-holders) is reviewed. In addition the effects of the introduction of “pay per use” products are discussed, in case of a selection effect between low- and high -mileage drivers is observed.109 1 - 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.
257 1112 - 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 1 - PublicationThe Impact of Financial Leadership on the Success of SMEs in the Management of Crisis(2013)
95 1 - PublicationCosmopolitan Appeal: What Makes a City Attractive to Expatriates?(2014)
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