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Featured researches published by Maik Lachmann.


European Accounting Review | 2016

Performance Measurement and Compensation Practices in Hospitals: An Empirical Analysis in Consideration of Ownership Types

Maik Lachmann; Rouven Trapp; Felix Wenger

Abstract Against the background of regulatory initiatives that put hospitals under increasing financial pressure, we explore performance measurement and compensation practices in hospitals through a multiple case study. We extend previous research by comparing practices among different ownership types (i.e. public, non-profit, and private) and by providing initial evidence on compensation schemes for the clinical staff. Our empirical investigation is embedded in the ‘stewardship–agency axis’ that allows the development of theoretical arguments about the interdependencies between ownership and performance measurement systems (PMS). We distinguish two primary levels of analysis – the types of measures implemented and their linkage with compensation and decision-making. Our findings suggest that the types of measures are primarily affected by regulatory pressures, while powerful internal actors considerably influence the linkage between these measures and compensation. Consistent with our theorised patterns, cross-case analyses indicate differences between ownership types concerning the performance dimensions that are prioritised and the linkage of performance measures with compensation of the clinical staff. Together, these findings provide evidence on the interdependent effects of the regulatory environment, the type of ownership and internal actors on a hospitals PMS. We also provide some tentative explanations for these findings based on insights from institutional and behavioural theory.


Archive | 2012

Determinants of the Implementation and Long-Term Use of Interorganizational Cost Management Tools – An Experimental Investigation

Jan O. Piontkowski; Andreas Hoffjan; Maik Lachmann; Lukas D. Schuchardt

Purpose – Interorganizational cost management among companies can lead to significant cost reductions. However, the determinants of the implementation and long-term use of open book accounting as a tool in interorganizational cost management still remain unclear. We contribute to the academic literature by examining the influence of different determinants on the propensity to use open book accounting. Design/methodology/approach – We conduct an experiment and use a covariance-based structural equation model to analyze the influence of the amount of the initially offered cost information, the offer of a relation-specific asset, and the relative power structure. The model introduced in this paper also integrates aspects of user acceptance that are derived from the Technology Acceptance Model. Findings – The results demonstrate that both groups of variables have a significant effect on the willingness to use open book accounting. We also show that users of a management device are influenced in their choice by the perceived ease of use of the instrument; yet the extent to which open book accounting can help them achieve their goals (perceived usefulness) has an even stronger influence. Research limitations/implications – Our findings contribute to a better understanding of the determinants that lead to the successful implementation of open book accounting as an interorganizational cost management tool, and help companies to avoid pitfalls during the implementation process. Originality/value – This is the first study to analyze the simultaneous influence of different situational and attitudinal determinants on the propensity to engage in interorganizational cost information exchange.


Archive | 2016

Controlling im Gesundheitswesen

Maik Lachmann; Stephanie Rüsch; Felix Wenger

Als eine der Saulen des Gesundheitswesens sehen sich Krankenhauser heute mit einem hochdynamischen und komplexen Markt-, Wettbewerbs- und Regulierungsumfeld konfrontiert. Dieser Beitrag thematisiert das Controlling als notwendige Unterstutzung der Krankenhausfuhrung. Dabei werden Funktionen und ausgewahlte Instrumente des Krankenhauscontrollings praxisnah dargestellt.


Controlling | 2015

Integration von Business Intelligence und Knowledge Management zur Analyse quantitativer und qualitativer Daten im Customer Relationship Management

Stephanie Rüsch; Monika Palloks-Kahlen; Maik Lachmann

Stichwörter Business Intelligence Customer Relationship Management Datenanalyse Informationsverarbeitung Wissensmanagement Im Kontext des Customer Relationship Managements sehen sich Unternehmen regelmäßig mit ansteigenden Datenmengen konfrontiert. Dieser Beitrag schlägt ein Konzept vor, das durch die Verbindung von Business Intelligence und Knowledge Management quantitative und qualitative kundenbezogene Daten integriert.


Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung | 2013

Wie betreiben Unternehmen Lobbying? Eine empirische Analyse der Einflussfaktoren, Ausgestaltungsformen und Strategien

Stefan Kentrup; Andreas Hoffjan; Maik Lachmann

ZusammenfassungDurch Lobbyingaktivitäten nehmen Unternehmen eine aktive Rolle im Zuge politischer Entscheidungsprozesse ein. Allerdings liegen in nur geringem Umfang empirische Forschungserkenntnisse über die Art und Weise vor, in der Unternehmen Lobbying betreiben. Die vorliegende Studie leistet einen Beitrag zur Schließung dieser Forschungslücke, indem zunächst Faktoren identifiziert werden, die das Ausmaß lobbyistischer Maßnahmen in Unternehmen beeinflussen. Im Anschluss werden Ausgestaltung und organisatorische Umsetzung von Lobbyingaktivitäten untersucht. Abschließend wird überprüft, in welchem Maße sie einen Teil unternehmerischer Wettbewerbsstrategien darstellen. Die Beantwortung der Forschungsfragen geschieht mithilfe einer Feldstudie in ausgewählten Branchen.AbstractFirms’ lobbying activities play an essential part in the political decision-making process. However, relevant literature lacks empirical evidence on how companies engage in lobbying activities. This study provides a snapshot of the state of firms’ political activities based on a cross-sectional field study and analyzes the findings. First, we identify factors that influence the extent of corporate lobbying. Second, the types and organizational design of lobbying activities are examined and discussed in-depth. Third, we provide empirical evidence on how companies integrate these activities into their competitive strategies. By using a comprehensive research approach, our study reveals detailed insights into firms’ behavior in the political environment.


Accounting Organizations and Society | 2015

Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing

Maik Lachmann; Ulrike Stefani; Arnt Wöhrmann


Review of Accounting and Finance | 2011

Acquisition and integration of fair value information on liabilities into investors' judgments

Maik Lachmann; Arnt Wöhrmann; Andreas Wömpener


Zeitschrift für Betriebswirtschaft | 2010

Investorenreaktionen auf die Fair Value-Bilanzierung von Verbindlichkeiten nach IFRS – eine experimentelle Untersuchung

Maik Lachmann; Arnt Wöhrmann; Andreas Wömpener


Management Accounting Research | 2017

Diversity and validity in positivist management accounting research—A longitudinal perspective over four decades

Maik Lachmann; Irene Trapp; Rouven Trapp


Journal of Business Economics | 2015

Fraud characteristics and their effects on shareholder wealth

Corinna Ewelt-Knauer; Thorsten Knauer; Maik Lachmann

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Rouven Trapp

Technical University of Dortmund

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Andreas Wömpener

University of Duisburg-Essen

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Felix Wenger

Technical University of Dortmund

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Stephanie Rüsch

Technical University of Dortmund

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Andreas Hoffjan

Technical University of Dortmund

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Irene Essert

Technical University of Dortmund

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Irene Trapp

Technical University of Dortmund

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