Summary
Published articles Show More
Quality and time-related indicators in incentive plans
Published in Journal of International Business and Economics
Key performance indicators (KPIs) relating to quality issues and turnaround time have become an integral part of incentive systems. The data often serves beforehand for planning purposes in costing systems, e.g., for Activity-based Costing (ABC). The case elaborates on related transfer pricing issues across production departments. This leads to dis...
Challenges and boundaries in implementing social return on investment: An inquiry into its situational appropriateness
Published in Nonprofit Management and Leadership
Nonprofit organizations (NPOs) and social enterprises are increasingly under pressure to justify their use of resources and report their impact on society. Frameworks that monetize social value such as social return on investment (SROI) have emerged as a response. The existing literature highlights many benefits and technical challenges of SROI, bu...
The contagion effect of environmental violations: The case of Dieselgate in Germany
Published in Business Strategy and the Environment
We examine how environmental violations affect the stock returns of the violating firm and how these financial implications then spread to industry peers. Volkswagen's diesel emissions scandal (Dieselgate) and the German automotive industry serve as a seminal case for the examination. Research often limits examinations of corporate environmental sc...
