Maik Lachmann
Technical University of Dortmund
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Publication
Featured researches published by Maik Lachmann.
European Accounting Review | 2016
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
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
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
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
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
Maik Lachmann; Ulrike Stefani; Arnt Wöhrmann
Review of Accounting and Finance | 2011
Maik Lachmann; Arnt Wöhrmann; Andreas Wömpener
Zeitschrift für Betriebswirtschaft | 2010
Maik Lachmann; Arnt Wöhrmann; Andreas Wömpener
Management Accounting Research | 2017
Maik Lachmann; Irene Trapp; Rouven Trapp
Journal of Business Economics | 2015
Corinna Ewelt-Knauer; Thorsten Knauer; Maik Lachmann