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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

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    Publication
    Closing the Gap Between U.S. and German Managerial Accounting
    (UniversityPublications.net, 2017)
    Zehetner, Karl 
    ;
    Eschenbach, Sebastian 
    The 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  1181
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    Publication
    “And Now for Something Completely Different” Stimulating Interventions to Improve Academic Outcomes in Financial Accounting Courses
    (UniversityPublications.net, 2019)
    Zehetner, Karl 
    ;
    Steinkellner, Peter 
    Based 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  959