Andreas Oesinghaus
8 results
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Item type:Publication, A Guide for Management Accountants to Gamify Performance Management(2026-01-26); ; As the trend to gamify performance management continues, management accountants require guidance on how to integrate, design, and maintain gamification within performance management systems. We studied a multinational organization in gamifying the performance management system of their finance shared service centers. Based on our observations, we developed a systematic approach management accountants can follow in gamifying performance management systems.Type:journal articleJournal:Management Accounting Quarterly - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Analysts’ extrapolative expectations in the cross-sectionThis paper examines extrapolative patterns of analysts’ expectations in the cross-section of firms. Using analysts’ target prices, I estimate the degree of extrapolative weighting capturing the relative weight analysts place on recent versus distant realized returns when forming their price expectation. I show considerable levels of extrapolation in the overall sample and on firm level. Results suggest considerable cross-sectional variation of extrapolation with valuation difficulty having a positive impact on the degree of extrapolative weighting. Furthermore, I construct a time-series of the degree of extrapolative weighting and argue that its time-series variation is also explained by valuation difficulty.Type:journal articleJournal:Journal of Economics and BusinessScopus© Citations 1 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Management Control in Family Firms(2024); - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Management Control in Family Firms - Comparison of family preferences and control requirements with a control radar(2024); - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Steuerung in FamilienunternehmenFamily firms have unique characteristics due to their financial and emotional ties to a family, which influence the design of their control systems. This article explores these interactions, providing a systematic basis for management accountants and owners to express and align their expectations for the control system. Further, the dominant role of informal controls in family firms is emphasized.Type:journal articleJournal:Controlling: Zeitschrift für erfolgsorientierte UnternehmenssteuerungVolume:36Issue:2 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Biases in Controlling und Machine Learning: Wie sich Entscheidungsanomalien auswirken und bewältigen lassen(2023-06)Type:journal articleJournal:Controlling : Zeitschrift für erfolgsorientierte UnternehmenssteuerungVolume:35Issue:3 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Gamify to Amplify? Relative Performance Information and Immersion Game Elements(2025-09); We investigate the interaction between relative performance information and immersion game elements. We argue that immersion game elements can increase the effect of relative performance information through individuals’ identification with avatars as representational identities. Accordingly, we hypothesize that immersion game elements can increase the effect of relative performance information on individuals’ performance. Results from a pre-registered 2x2 lab experiment with 105 participants provide support for our hypotheses. This study contributes to the literature on relative performance information and provides valuable insights for designers of management control systems.Type:conference paperJournal:13th EIASM Conference on Performance Measurement and Management Control, Barcelona - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The Future of Work Unleashed: Generative AI's Role in Shaping Knowledge Workers' Autonomous Motivation(2024-06); ; Sandvik Hakon OslandGenerative artificial intelligence (AI) such as ChatGPT is increasingly used by knowledge workers. The benefits of its use for productivity are obvious. However, prior literature has overlooked a potentially crucial benefit of using generative AI: that its use can motivate users. Building on self-determination theory, we argue that knowledge workers using generative AI experience greater perceived competence, autonomy, and relatedness as a result of its use. We thereby advance self-determination theory, uncover a potential additional benefit of using generative AI, and show fruitful avenues for future research.Type:conference paperJournal:ECIS 2024 Proceedings