Matejka, M., Mahlendorf, M., Schäffer, U. (2024), The ratchet effect: theory and empirical evidence, Management Science, Vol. 70 (1), pp. 128-142.
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Utz Schäffer
Prof. Dr.
Group
Management Group
Fachgebiete
Controlling & Strategy Execution,
Controller,
Digitalization,
Strategy Execution,
Management Accounting,
Balanced Scorecard,
Performance Management,
Planning,
Budgeting,
Management Control,
Roles of CFOs and Controllers,
Beyond Budgeting,
Future of Controlling,
CFO
Group
Management Group
Fachgebiete
Controlling & Strategy Execution,
Controller,
Digitalization,
Strategy Execution,
Management Accounting,
Balanced Scorecard,
Performance Management,
Planning,
Budgeting,
Management Control,
Roles of CFOs and Controllers,
Beyond Budgeting,
Future of Controlling,
CFO