Accounting, Controlling and Financial Management

Research output

Research output per year 2001 2011 2012 2013 2015 2016 2017 2019 2020 2021 2022 2023 2024

• 127 Article
• 70 Chapter
• 57 Conference contribution
• 12 Book
• 30 More
  • 6 Paper
  • 4 Commissioned report
  • 4 Review article
  • 3 Anthology
  • 3 Other contribution
  • 2 Abstract
  • 2 Preprint
  • 1 Other contribution in Book/Report/Conference Proceeding
  • 1 Poster
  • 1 Conference article
  • 1 Editorial
  • 1 Doctoral Thesis
  • 1 Master's Thesis / Diploma Thesis

Research output per year

Research output per year

Search results

• 2024

  Komplexitätsreduktion im Nachhaltigkeitsreporting durch richtiges Dashboard Design

  Perkhofer, L., Eisl, C., Teufl, J. M. & Hofer, P., 2024, Konferenzband CARF Luzern 2024: Controlling. Accounting. Risiko. Finanzen.. Behringer, S. (ed.). Verlag IFZ – Hochschule Luzern – Wirtschaft, p. 37-64

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Predicting Credit Defaults for SMEs: A Thorough Exploration of Models and Variables in Existing Literature

  Darmann, L., Leitner-Hanetseder, S. & Perkhofer, L., 2024, (Accepted/In press) Eurasian Studies in Business and Economics. Springer, Vol. 2024.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review
• 2023

  Controlling-Lehre im Spannungsfeld zwischen Selbststeuerung und Anleitung – ein Fallbeispiel aus dem Digital Learning mittels Lernvideos

  Eisl, C., Freudenthaler-Mayrhofer, D. & Wagner, G., 2023, Konferenzband CARF Luzern 2023: Controlling. Accounting. Risiko. Finanzen.. Luzern, p. 361-378

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Evolutionary Algorithms for Segment Optimization in Vectorial GP

  Fleck, P., Silva, S., Winkler, S., Vanneschi, L., Kommenda, M. & Affenzeller, M., 15 Jul 2023, GECCO 2023 Companion - Proceedings of the 2023 Genetic and Evolutionary Computation Conference Companion. Association for Computing Machinery, Inc, p. 439-442 4 p. (GECCO 2023 Companion - Proceedings of the 2023 Genetic and Evolutionary Computation Conference Companion).

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  Open Access

  • Genetic Programming 100%
  • Evolutionary Algorithms 100%
  • Segmentation Optimization 100%
  • Time Series Data 66%
  • Convergence Rate 33%

• Financial interest, knowledge, and investment decisions of German/Austrian vs. Indian Gen Z members: Empirical evidence and implications for Fintech marketing

  Zehetner, A., Eisl, C., Mehta, R. & Schnallinger, M., 10 Feb 2023, 18th SIMSR Global Marketing Confernce. p. 131-138

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review
• 2022

  FinTech oder Filialbank? Risiko, Rendite oder Nachhaltigkeit? Ergebnisse einer europaweiten Umfragen zu den Finanzgeschäften studierender Digital Natives.

  Eisl, C., Leitner-Hanetseder, S. & Schnallinger, M., 1 Dec 2022, Konferenzband CARF Luzern 2022: Controlling.Accounting.Risiko.Finanzen. Behringer, S. (ed.). p. 223 239 p.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Shapley Value Based Variable Interaction Networks for Data Stream Analysis.

  Zenisek, J., Dorl, S., Falkner, D., Gaisberger, L., Winkler, S. M. & Affenzeller, M., 2022, Computer Aided Systems Theory – EUROCAST 2022 - 18th International Conference, Revised Selected Papers. Moreno-Díaz, R., Pichler, F. & Quesada-Arencibia, A. (eds.). p. 130-138 9 p. (Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics); vol. 13789 LNCS).

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Value-based 100%
  • Variable Interaction 100%
  • Interaction Network 100%
  • Streaming Analysis 100%
  • Shapley Value 100%
  1 Citation (Scopus)
• 2021

  Controller versus Data Scientist – ein Vergleich von Rollen und Kompetenzanforderungen

  Mayr, A., Hofer, P. & Eisl, C., 2021, Konferenzband CARF Luzern 2021: Controlling. Accounting&Audit. Risk&Compliance. Finanzen.. Behringer, S. (ed.). Luzern: Verlag IFZ – Hochschule Luzern – Wirtschaft, p. 67-86 19 p.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  Open Access

• COVID-19 und Ausfallsrisken nach IFRS 9 – Empirische Ergebnisse zur Entwicklung der Risikovorsorgen und Notwendigkeit von Post Model Adjustments im europäischen Bankensektor

  Pfeiffer, S., Fink, S. & Leitner-Hanetseder, S., Sept 2021, CARF Luzern 2021 Controlling.Accounting&Audit.Risk&Compliance.Finanzen. Konferenzband. Verlag IFZ – Hochschule Luzern – Wirtschaft, p. 155-168 14 p.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Need for advanced IT Skills for Accountants – What does Accounting Education Literature tell us?

  Leitner-Hanetseder, S., Eisl, C., Knoll, C. & Lehner, O., 2021, Global Conference on Business and Finance Proceedings. 2 ed. San Jose, Costa Rica, Vol. 16. p. 213 223 p.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Optimizing Scatterplot-Matrices for Decision-Support: An Experimental Eye-Tracking Study Assessing Situational Cognitive Load

  Perkhofer, L. & Hofer, P., Jun 2021, Proceedings NeuroIS Retreat 2021. p. 73-85 13 p.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  Open Access
• 2020

  Das Future Finance Team 2030 – veränderte und neue Berufsfelder im digitalen Zeitalter

  Translated title of the contribution: The Future Finance Team 2030 - changed and new professional fields in the digital ageForstenlechner, C., Leitner-Hanetseder, S., Eisl, C. & Lehner, O. M., 2020, CARF Luzern 2020. IFZ – Hochschule Luzern – Wirtschaft, p. 192-219

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Geografische Big Data Visualisierungen - Neue Design- und Interaktionskonzepte im Usability Vergleich

  Translated title of the contribution: Geographic Big Data Visualizations - New Design- and Interactionconcepts in Usability ComparisonHofer, P., Karrer, S., Ebner, K. & Jetter, H.-C., 2020, CARF Luzern 2020. IFZ – Hochschule Luzern – Wirtschaft, p. 165-187

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Big Data Visualization 100%
  • Pie Charts 100%
  • Geospatial Big Data 100%
  • Design Variants 100%
  • Geographic Visualization 100%

• Impact of Intangible Assets and Software Expenses on Financial Statements and Capital Ratios in the Financial Sector

  Leitner-Hanetseder, S., Arminger, J. & Hangl, C., 2020, Global Conference on Business and Finance Proceedings. The Institute for Business and Finance Research, p. 12-23

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution
• 2019

  A Cognitive Load-theoretic Framework for Information Visualization

  Perkhofer, L., 2019, Proceedings of the 17th Finance, Risk and Accounting Perspectives Conference (FRAP). p. 9-25

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• BIG Data Visualisierungen 2.0 – Optimale Gestaltung und Einsatz neuartiger Visualisierungsmöglichkeiten

  Translated title of the contribution: Big data visualization 2.0 - Optimized design and use of new visualization typesPerkhofer, L., Hofer, P. & Walchshofer, C., 2019, CARF Luzern 2019. Verlag IFZ – Hochschule Luzern – Wirtschaft, p. 76-104

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution

• Corporate eLearning in the field of Controlling, Accouting, Risk and Finance (CARF)

  Mayr, E. & Eisl, C., 2019, CARF Luzern 2019. Verlag IFZ – Hochschule Luzern – Wirtschaft, p. 267-281

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution

• Crowdfunding Platforms as Focal Actors in an Entrepreneurial Ecosystem: An Interdisciplinary Value Perspective

  Lehner, O. M. & Harrer, T., 2019, Proceedings Hawaii International Conference of Systems Science.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Entrepreneurial Ecosystem 100%
  • Crowdfunding Platforms 100%
  • Value Perspective 100%
  • Focal Actor 100%
  • Crowdfunding 100%

• Designing visualizations to identify and assess correlations and trends: An experimental study based on price developments

  Perkhofer, L., Walchshofer, C. & Hofer, P., 2019, Proceedings of the 17th Finance, Risk and Accounting Perspectives Conference (FRAP). p. 294-340

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Erfolg durch Digitalisierung: Eine Managementperspektive

  Translated title of the contribution: Success through digitization: a management perspectiveRiedl, R., Auinger, A., Ebner, C., Jodlbauer, H., Losbichler, H., Petz, G., Stieninger, M., Überwimmer, M. & Wagner, G., 2019, Coming Soon - The Future of Work, Education & Living. Trauner Verlag Linz, p. 13-19 7 p.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  Open Access

• When Function Meets Emotion, Change Can Happen: Societal Value Propositions and Disruptive Potential in FinTechs

  Lehner, O. M. & Simlinger, R., 2019, Proceedings Hawaii International Conference of Systems Science.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  Open Access

  • Societal Values 100%
  • Disruptive Potential 100%
  • Fintech 100%
  • Emotion Change 100%
  • Emotions 100%
• 2018

  Die Verwendung von Eye Tracking zur Erhöhung der Qualität von Informationsvisualisierung

  Translated title of the contribution: Using eye tracking to enhance information visualization qualityLosbichler, H. & Perkhofer, L., 2018, Tagungsband zum 13. Geodatentag Steyr.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution

  • Eye Tracking 100%
  • Information Visualization 100%
  • Visualization Quality 100%
  • Tasks 100%
  • Decision-Making 100%

• Entrepreneurial Discourse from a Critical Feminist Perspective

  Harrer, T. & Lehner, O. M., 2018, British Academy of Management 2018 Proceedings. p. 2-26

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Entrepreneurship 100%
  • Crowdfunding 100%
  • Entrepreneurial Discourse 100%
  • Feminist Perspective 100%
  • Critical Feminist 100%

• Legitimacy and Discourse in Impact Investing: Searching for the Holy Grail

  Lehner, O. M., Harrer, T. & Quast, M., 2018, Academy of Management Proceedings. (Academy of Management Proceedings).

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Impact Investing 100%
  • Holy Grail 100%
  • Discourse Analysis 100%
  • Power Struggle 100%
  • Rhetorical Strategies 50%

• Sankey, Sunburst & Co - Interaktive Big Data Visualisierungen im Usability Test

  Translated title of the contribution: Sankey, Sunburst & Co - Usability of Interaktive Big Data VisualizationHofer, P., Walchshofer, C., Eisl, C., Mayr, A. & Perkhofer, L., 2018, Konferenzband CARF 2018 Luzern. IFZ – Hochschule Luzern – Wirtschaft, p. 92-116

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review
• 2017

  Academic Conferences in the Field of Management: A Triangulated Conjoint Analysis

  Ganthaler, A. & Lehner, O. M., 2017, British Academy of Management Proceedings.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Crowdfunding Platforms as Super-Catalysts in an Entrepreneurial Ecosystem

  Lehner, O. M. & Harrer, T., 2017, British Academy of Management Proceedings.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Exploring the Application of TCO: An Applied Austrian Business Case Approach

  Farris, T. M., Plasch, M., Mayr, A. & Hofer, P., 2017, Proceedings of the 11th European Research Seminar (ERS).

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Austrian 100%
  • Total Cost of Ownership 100%
  • Ownership 100%
  • Life Cycle Costing 100%
  • Total Cost of Ownership Model 18%

• Interactive visualization of big data: A survey of current practice and potential barriers for adoption

  Plank, T., Hofer, P., Jetter, H.-C. & Walchshofer, C., 2017, Proceedings of the 16th FRAP Conference. ACRN Cambridge Publishing House, p. 1-21

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Big Data 100%
  • Interactive Visualization 100%
  • Practice Barriers 100%
  • Potential Barrier 100%
  • Austrian Companies 50%

• Timing Concepts Affecting the Odds of Success or Failure of M&As

  Translated title of the contribution: M&As are a strategic instrument to grow for corporations. However, acquiring corporations have to face a large number of challenges to really succeed in merging two organisations. Half of all transactions have been failing resulting in disastrous write-ofZadrazil, N. & Lehner, O. M., 2017, British Academy of Management Proceedings.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Step-back 100%
  • Strategic Instrument 100%
  • Integration Rate 100%
  • Market Timing 100%
  • Merger 100%

• User-Centered Interactive Visualization for Big Data

  Translated title of the contribution: User-Centered Interactive Visualization for Big DataHofer, P., 2017, Konferenzband CARF Luzern 2017. IFZ – Hochschule Luzern – Wirtschaft

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review
• 2016

  Challenging Institutional Hybridity in Social Entrepreneurship with Configuration Theory

  Lehner, O. M. & Weber, C., 2016, Academy of Management Proceedings. (Academy of Management Proceedings).

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Expanding the Theory of Cognitive Fit: A Longitudinal Quantitative Study

  Perkhofer, L. & Lehner, O. M., 2016, 76th Annual Meeting of the Academy of Management. p. 1-40

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  Open Access

• InfoVis: The Impact of Information Overload on Decision Making Outcome in High Complexity Settings

  Perkhofer, L., Lehner, O. M. & Treiblmaier, H., 2016, SIGHCI 2016 Proceedings. Association for Information Systems (AIS), p. 1-6

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Overcoming Hybridity in Neo-Institutionalism

  Lehner, O. M. & Weber, C., 2016, EGOS 2016.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Reifegrad der Planung in österreichischen Klein- und Mit-telunternehmen

  Translated title of the contribution: Maturity level of planning in Austrian SMEsHofer, P., Mayr, A., Kinsky, W. & Neuböck, A., 2016, Konferenzband CARF Luzern 2016.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Visual representation of information as an antecedent of perceptive efficiency: The effect of experience

  Perkhofer, L., Lehner, O. M., Treiblmaier, H. & Eisl, C., 7 Mar 2016, Proceedings of the 49th Annual Hawaii International Conference on System Sciences, HICSS 2016. Sprague, R. H. & Bui, T. X. (eds.). IEEE Computer Society, p. 668-676 9 p. 7427264. (Proceedings of the Annual Hawaii International Conference on System Sciences; vol. 2016-March).

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Visual Representation 100%
  • Information Representation 100%
  • Task Complexity 66%
  • Partial Least Squares Structural Equation Modeling (PLS-SEM) 33%
  • Big Data 33%
  7 Citations (Scopus)

• Wahrnehmungsoptimierte Berichtsgestaltung auf Basis einer erweiterten Cognitive Fit Theory: Ergebnisse einer empirischen Studie

  Translated title of the contribution: Perception optimized reporting based on an extende cognitive fit theoryPerkhofer, L., Eisl, C. & Losbichler, H., 2016, Konferenzband CARF Luzern 2016. p. 33-68

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review
• 2015

  Challenging Hybridity in Social Entrepreneurship: Growing Up from In-Betweeners with Configuration Theory

  Lehner, O. M. & Weber, C., 2015, 12th NYU Stern Conference on Social Entrepreneurship Proceedings.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Social Entrepreneurship 100%
  • Growing up 100%
  • Hybridity 100%
  • Configuration Theory 100%
  • Social Economy 100%

• Deriving a holistic cognitive fit model for an optimal visualization of data for management decisions

  Translated title of the contribution: Deriving a holistic cognitive fit model for an optimal visualization of data for management decisionsPerkhofer, L., Lehner, O. M., Grabmann, E. & Losbichler, H., 2015, Proceedings of the 2nd International Symposium on Partial Least Squares Path Modeling. p. 1-6

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Development of a Data Visualization Model based on Information Processing Theory

  Perkhofer, L., Lehner, O. M., Eisl, C. & Losbichler, H., 2015, Tagungsband des 9. Forschungsforums der österreichischen Fachhochschulen. Eigenverlag, p. 1-7

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Remodeling the theory of cognitive fit in decision making: acknowledging individual influences

  Perkhofer, L. & Lehner, O. M., 2015, (Accepted/In press) Proceedings in Finance and Risk Series'15. p. 1-25

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Task Complexity 100%
  • Cognitive Fit 100%
  • Individual Influence 100%
  • Decision-Making 100%
  • Decision Making 100%

• Report optimization using visual search strategies: An experimental study with eye tracking technology

  Perkhofer, L., Eisl, C., Losbichler, H. & Grabmann, E., 2015, IVAPP 2015 - 6th International Conference on Information Visualization Theory and Applications; VISIGRAPP, Proceedings. Braz, J., Kerren, A. & Linsen, L. (eds.). SciTePress, p. 209-218 10 p. (IVAPP 2015 - 6th International Conference on Information Visualization Theory and Applications; VISIGRAPP, Proceedings).

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  Open Access

  • Graph Representation 100%
  • Eye-tracking Technology 100%
  • Visual Search Strategy 100%
  • Tracking Technology 100%
  • Search Strategies 100%
• 2014

  A Literature Review about the Landscape of Social Finance

  Hangl, C., 2014, (Accepted/In press) A Literature Review about the Landscape of Social Finance. 34 p.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution

• External Controlling by public accountants - An emprical analysis of small enterprises and public accountants in Upper Austria

  Mayr, A., Hofer, P. & Eisl, C., 2014, 7th International Conference: An Enterprise Odyssey: Leadership, Innovation and Development for Responsible Economy. p. 81-83

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Forecasting in a volatile environment - An empirical analysis of large Austrian companies and SMEs

  Translated title of the contribution: Forecasting in a volatile environment - An empirical analysis of large Austrian companies and SMEsHofer, P., Eisl, C. & Mayr, A., 2014, (Accepted/In press) Proceedings in Finance and Risk Series'14.

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Forecasting Methods for volatile factors in budgeting - an empirical analysis of large Austrian companies

  Hofer, P., Hattinger, M., Eisl, C. & Mayr, A., 2014, 7th International Conference: An Enterprise Odyssey: Leadership, Innovation and Development for Responsible Economy. p. 71-73

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Impression Management - an empirical investigation of the use of graphs in annual reports in Europe

  Perkhofer, L., Eisl, C., Losbichler, H. & Greil, A., 2014, Proceedings in Finance and Risk Series'14. p. 262-287

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

• Improving Information Perception of Graphical Displays – an Experimental Study on the Display of Column Graphs

  Perkhofer, L., Eisl, C., Losbichler, H. & Greil, A., 2014, 22nd International Conference in Central Europe on Computer Graphics, Visualization and Computer Vision, WSCG 2014, Full Papers Proceedings - in co-operation with EUROGRAPHICS Association. Skala, V. (ed.). p. 19-26 8 p. (22nd International Conference in Central Europe on Computer Graphics, Visualization and Computer Vision, WSCG 2014, Full Papers Proceedings - in co-operation with EUROGRAPHICS Association).

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

  • Perception Ability 100%
  • Eye Tracking 100%
  • Information Availability 100%
  • Design Guidelines 100%
  • Visual Design 100%
  3 Citations (Scopus)

• Using Eye Tracking Technology to Improve Information Perception of Tabular Managerial Information

  Perkhofer, L., Eisl, C., Losbichler, H. & Greil, A., 2014, Tagungsband des 8. Forschungsforum der österreichischen Fachhochschulen. p. 246-250

  Research output: Chapter in Book/Report/Conference proceedings › Conference contribution

  • Information Perception 100%
  • Eye-tracking Technology 100%
  • Conjoint Analysis 100%
  • Managerial Information 100%
  • Grid Line 100%