Main Affiliation
VHB Verband der Hochschullehrer für Betriebswirtschaft
WIV Wirtschaftsingenieurverband
Akademische Titel
FH-Prof. DI Dr.
Email
Karl.Zehetner@fh-burgenland.at
Status
staff
15 results
Now showing 1 - 10 of 15
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Item type:Publication, The Effect of the Introduction of a» Pay Per Use «Option within motor TPL insurance(University of Warsaw, Faculty of Management, 2014) ;Trappl, Stefan; 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.1 123 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Closing the Gap Between U.S. and German Managerial Accounting(UniversityPublications.net, 2017); 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.287 534 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, “And Now for Something Completely Different” Stimulating Interventions to Improve Academic Outcomes in Financial Accounting Courses(UniversityPublications.net, 2019); Steinkellner, PeterBased 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.287 636 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, 1 165 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Servant Leadership in Finance - Contradiction or Symbiosis?(2014); Steinkellner, PeterIn this paper we will identify which core elements of servant leadership can be made effective in the financial sector, and we will develop a new concept – Servant Financial Leadership – which integrates servant leadership theory with financial management practice. This paper develops four aspects of Servant Financial Leadership: “Honorable Merchant”, “Invisible Hand”, “Lateral Leadership” and “Intuition and Emotion”. It provides an accessible bridge between current leadership theory and finance practice, and considers the request for integration of different domains and disciplines to advance business sciences.1 144 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Motives and Behaviors of American and European CEOs. A Cross-Cultural Comparison of Leadership Styles(2013) ;Pichler, Robert; 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.1 142 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The Impact of Financial Leadership on the Success of SMEs in the Management of Crisis(2013) ;Trappl, Stefan ;Pichler, RobertIn this paper we present the results of an empirical study about Financial Leadership. A questionnaire with 17 questions in 6 categories were de-veloped and sent to 4069 SMEs in the producing sector in Austria. The questionnaire was answered by 318 companies. With the data we wanted to find out if Financial Leadership can prevent companies from suffering a company-crisis or can help companies to overcome a company crisis.1 112 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, 1 168 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Unternehmensplanung: Integration als Katalysator eines zentralen Controllingprozesses(Haufe-Lexware, 2015); 1 140 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Financial Leadership - Transforming Financial Experts into CFOs(2013); ; ;Pichler, RobertTrappl, StefanFinancial leadership is usually defined as the last in a series of steps, leading from junior accountant to Chief Financial Officer (CFO). Financial leadership means that the CFO performs in a way that leads to a competitive advantage for the organization, not only, but particularly in a financial crisis. In a qualitative study, Austrian CFOs were interviewed between the beginning of the financial crisis in 2007 and 2010. The task was to find out whether there is a change in the challenges for the position of the CFO and which competencies and traits prove to be important and necessary for developing financial leadership competencies. The analysis of the interviews provides some surprising insights into a changing professional profile.1 138
