Research Field

Controlling, Rechnungswesen und Finanzmanagement (CRF)

Research Field

A forward-looking financial management is indispensable for sustainable economic success. Research in the field of controlling is concerned with the core themes of planning, reporting, cost management, investment assessment and value orientation. In accounting, the focus is on international accounting standards IFRS. Financial management introduces perspectives from sustainability and risk management and explores new trends such as impact investing and crowdfunding. Financial Leadership integrates these areas and highlights behavioral aspects such as dealing with irrationality when it comes to business decisions and the management of employees

Research topics:

• IFRS and capital maintenance
• Controlling and value based management
• Optimal reporting design
• Social & sustainable finance and risk management
• Financial leadership


2019
O. Lehner, R. Simlinger - When Function Meets Emotion, Change Can Happen: Societal Value Propositions and Disruptive Potential in FinTechs - Proceedings Hawaii International Conference of Systems Science,… more
2019
O. Lehner, T. Harrer - Crowdfunding Platforms as Focal Actors in an Entrepreneurial Ecosystem: An Interdisciplinary Value Perspective - Proceedings Hawaii International Conference of Systems Science, Hawaii,… more
2018
H. Losbichler, L. Perkhofer - Using eye tracking to enhance information visualization quality - Proceedings of 13. geodata day Steyr, Steyr, Austria, 2018 more
2018
O. Lehner, T. Harrer, M. Quast - Legitimacy and Discourse in Impact Investing: Searching for the Holy Grail - Academy of Management Proceedings, Chicago, United States of America, 2018 more
2018
T. Harrer, O. Lehner - Entrepreneurial Discourse from a Critical Feminist Perspective - British Academy of Management 2018 Proceedings, Bristol, United Kingdom of Great Britain and Northern Ireland, 2018,… more
2018
M. Waniczek, A. Feichter, P. Schwarzl, C. Eisl - Management Reporting - Linde Verlag, 2018 more
2018
P. Hofer, A. Mayr, C. Walchshofer - Interactive Visualization of Big Data - CFO today, Vol. 12, No. 2, 2018, pp. 78-82 more
2018
L. Perkhofer, O. Lehner - Using Gaze Behavior to Measure Cognitive Load - Proceedings of the NeuroIS Retreat 2018, Vienna, Austria, 2018, pp. 1-10 more
2018
P. Hofer, A. Mayr, L. Perkhofer - Bars and Pies make reports understandable - isreport, 2018, pp. 20-21 more
2018
C. Eisl, L. Perkhofer, P. Hofer, H. Losbichler - Excellent Reporting Design - Haufe Verlag, 2018, pp. 1-104 more
2017
L. Falschlunger, O. Lehner, H. Losbichler - Applying Cognitive Fit Theory on Financial Information Visualization: recognizing Cognitive Load - Proceedings of the 16th FRAP Conference, Cambridge, United… more
2017
H. Losbichler, R. Niedermayr-Kruse - Controller-Mission Statement yesterday and today in Standards in Controlling (Editors: R. Gleich, H. Losbichler, K. Möller, M. Tschandl) - Haufe Verlag, 2017, pp.… more
2017
H. Losbichler - Working Capital Financing in Handbook Corporate Finance (Editors: F. Mittendorfer, K. Mittermair) - Linde Verlag, 2017, pp. 28-48 more
2017
H. Losbichler, N. Michels-Kim - Eye Tracking for better reports - Strategic Finance, 2017, pp. 37-42 more
2017
H. Losbichler, L. Falschlunger, C. Eisl - Measuring results instead of postulating dogmen in reporting design in Digitalization of corporate management (Editors: M. Kieninger) - Schäffer-Poeschel Verlag,… more
2017
P. Hofer - User-Centered Interactive Visualization for Big Data - Conference Proceedings, Luzern, Switzerland, 2017 more
2017
K. Pichler, O. Lehner - European Commission - New Regulations Concerning Environmental and Social Impact Reporting - ACRN Oxford Journal of Finance and Risk Perspectives, Vol. 6, No. 1, 2017, pp. 1-54 more
2017
C. Eisl, L. Haidinger, R. Beranek - Fundamentals of Controlling for SMEs - BOD Verlag, 2017 more
2017
A. Ganthaler, O. Lehner - Academic Conferences in the Field of Management: A Triangulated Conjoint Analysis - British Academy of Management Proceedings, Warwick, United Kingdom of Great Britain and Northern… more
2017
N. Zadrazil, O. Lehner - 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.… more
2017
O. Lehner, T. Harrer - Crowdfunding Platforms as Super-Catalysts in an Entrepreneurial Ecosystem - British Academy of Management Proceedings, Warwick, United Kingdom of Great Britain and Northern Ireland,… more
2017
N. Zadrazil, O. Lehner, H. Losbichler - The Crucial Role of Time in M&A Activities: An Inductive Exploration - Journal of Modern Accounting and Auditing, Vol. 9, No. 7, 2017 more
2017
T. Farris, M. Plasch, A. Mayr, P. Hofer - Exploring the Application of TCO: An Applied Austrian Business Case Approach - Proceedings of the 11th European Research Seminar (ERS), Barcelona, Spain, 2017 more
2017
T. Plank, P. Hofer, H. C. Jetter, C. Walchshofer - Interactive visualization of big data: A survey of current practice and potential barriers for adoption - Proceedings of the 16th FRAP Conference, Cambridge,… more
2016
H. Losbichler - Controlling 4.0: Pattern of Change - Der Controlling-Berater, 2016, pp. 43-60 more
2016
O. Lehner, C. Weber - Challenging Institutional Hybridity in Social Entrepreneurship with Configuration Theory - Academy of Management Proceedings, Anaheim, California, United States of America, 2016 more
2016
O. Lehner - Impact Investing - Nachhaltige Investitionen mit Hebel - CFOactual, 2016, pp. 183-188 more
2016
O. Lehner, C. Weber - Overcoming Hybridity in Neo-Institutionalism - EGOS 2016, Naples, Italy, 2016 more
2016
S. Gänßlen, H. Losbichler, R. Niedermayr-Kruse, L. Rieder, U. Schäffer, J. Weber - Controlling-Philosophy: Guiding principles for company practice in Controlling Manual (Contributions to Book: Part/Chapter/Section… more
2016
P. Dey, O. Lehner - Registering Ideology in the Creation of Social Entrepreneurs: Intermediary Organizations - JOURNAL OF BUSINESS ETHICS, Vol. 133, No. 2, 2016 more
2016
P. Hofer, A. Mayr, W. Kinsky, A. Neuböck - Maturity level of planning in Austrian SMEs - Conference Proceedings, Luzern, Switzerland, 2016 more
2016
L. Falschlunger, O. Lehner, H. Treiblmaier, C. Eisl - Visual Representation of Information as an Antecedent of Perceptive Efficiency: The Effect of Experience - Proceedings of 49th Hawaii International… more
2016
L. Falschlunger, C. Eisl, H. Losbichler - Perception optimized reporting based on an extende cognitive fit theory - Conference Proceedings, Luzern, Switzerland, 2016, pp. 33-68 more
2016
F. Mahmoodi, P. Hofer, H. Losbichler - Influence of Supply Chain Management Initiatives on the Basic Drivers of the European Manufacturers Profitability - Journal of International & Interdisciplinary Business… more
2016
H. Losbichler, C. Eisl, T. Plank - New forms of visualization to the test - Controlling & Management Review, 2016, pp. 46-53 more
2015
K. Eiselmayer, R. Gleich, H. Losbichler, R. Niedermayr-Kruse, L. Rieder, M. Schulze, J. Seefried, S. Wickel-Kirsch, P. Thiele - Controller - Competence Model - Haufe Verlag, 2015, pp. 1-256 more
2015
S. Baumann, O. Lehner, H. Losbichler - A push-and-pull factor model for environmental management accounting: a contingency perspective - Journal of Sustainable Finance & Investment, Vol. 5, No. 3, 2015,… more
2015
L. Falschlunger, C. Eisl, H. Losbichler, E. Grabmann - Report optimization using visual search strategies - Proceedings of the 6th international conference on information visualization theory and applications,… more
2015
C. Eisl, C. Hangl - Principles of KPI-based financial statement analysis in Handbook of Business Key Performance Indicators (Editors: H. Losbichler, C. Eisl, C. Engelbrechtsmüller) - Linde Verlag, 2015,… more
2015
L. Falschlunger, O. Lehner, C. Eisl, H. Losbichler - Development of a Data Visualization Model based on Information Processing Theory - Proceedings of the 9th conference for Austrian universities of applied… more
2015
J. Chalupar, C. Eisl - Performance Management with a Balanced Scorecard in the SmurfitKappa Nettingsdorfer paper mill in Handbook of Economic Metrics - Linde Verlag Wien, 2015, pp. 407-419 more
2015
I. Fuchs, U. Ansorge, C. Huber-Huber, A. Höflich, R. Lanzenberger - S-ketamine influences strategic allocation of attention but not exogenous capture of attention. - CONSCIOUSNESS AND COGNITION, Vol.… more
2015
T. Schöberl, I. Fuchs, J. Theeuwes, U. Ansorge - Stimulus-driven attentional capture by subliminal onset cues. - Attention, Perception, & Psychophysics, Vol. 77, No. 3, 2015, pp. 737-748 more
2015
O. M. Lehner - Routledge Handbook of Social and Sustainable Finance - Routledge - Taylor and Francis Group, 2015 more
2015
O. Lehner, C. Weber - Challenging Hybridity in Social Entrepreneurship: Growing Up from In-Betweeners with Configuration Theory - 12th NYU Stern Conference on Social Entrepreneurship Proceedings, New York,… more
2015
O. Lehner, E. Grabmann, C. Ennsgraber - Entrepreneurial Implications of Crowdfunding as Alternative Finance Source for Innovations - Journal of Venture Capital, Vol. 17, No. 1, 2015, pp. 171-189 more
2015
O. Lehner, L. Brandstetter - Opening the Market for Impact Investments: The Need for Adapted Portfolio Tools - Entrepreneurship Research Journal, Vol. 5, No. 2, 2015, pp. 87-107 more
2015
O. Lehner - Finance, Risk and Accounting Perspectives - Journal of Applied Accounting Research, Vol. 16, No. 3, 2015 more
2015
O. Lehner - Debt and Equity based Crowdfunding of Social Ventures in Oxford Handbook of Social Finance (Editors: A. Nicholls) - Oxford University Press, 2015 more
2015
O. Lehner, E. Grabmann, C. Ennsgraber - Crowdfunding – Innovationsmotor oder Irrweg? – Auswirkungen auf Geschäftsmodelle junger Unternehmer - CFO today, Vol. 9, No. 4, 2015, pp. 156-162 more
2015
C. Eisl - Using eye tracking for report optimization - The Reporting Times, 2015, pp. 18-19 more
2015
C. Eisl, H. Losbichler, L. Falschlunger - Perception optimized design of information dashboards - CFOaktuell, 2015, pp. 199-203 more
2015
H. Losbichler - Sustainability and shareholder value - a contradiction in Sustainable corporate management (Editors: R. Fellner, A. Mayr, K. Pirklbauer) - Haufe Verlag, 2015, pp. 127-140 more
2015
H. Losbichler - Management Control with KPIs in Handbook of Business Key Performance Indicators (Editors: H. Losbichler, C. Eisl, C. Engelbrechtsmüller) - Linde Verlag, 2015, pp. 1-7 more
2015
R. Ottel, H. Losbichler - Four Roles of the CFO dependent on the CEO - CFOactual, 2015, pp. 68-72 more
2015
L. Falschlunger, H. Treiblmaier, O. Lehner, E. Grabmann - Cognitive differences and their impact on information perception: an empirical study combining survey and eye tracking data - Lecture Notes in… more
2015
L. Falschlunger, O. Lehner, E. Grabmann, H. Losbichler - Deriving a holistic cognitive fit model for an optimal visualization of data for management decisions - Proceedings of the 2nd International Symposium… more
2015
C. Eisl, H. Losbichler, L. Falschlunger, E. Grabmann, D. Hofer, A. Greil - Information Design of annual reports in germany - Report, FH OÖ Fakultät Steyr, Austria, 2015, pp. 1-56 more
2015
R. Ottel, H. Losbichler - The Role of Controllers dependent on the CEOs - Controller Magazine, 2015, pp. 4-10 more
2015
H. Losbichler, S. Gänßlen - Performance Measurement in Times of Big Data - Controlling, 2015, pp. 307-312 more
2015
H. Losbichler, C. Eisl, L. Falschlunger, D. Loitz - New Directions in Reporting Design - Business Reporting, 2015, pp. 322-327 more
2015
P. Horvath, U. Michel, S. Gänßlen, H. Losbichler, L. Grünert, J. Weber, K. Steinke, M. Blachfellner, G. Sejdic - Industry 4.0 - Controlling in the Age of Intelligent Networking - Controller Magazine,… more
2014
C. Eisl, H. Losbichler - Information graphics - the ultimate test - Best Practice Reporting Austria 2014, 2014, pp. 34-37 more
2014
B. Fischer, B. Gral, O. Lehner - Evaluating SOX Section 404: Costs, Benefits and Earnings Management - Journal of Finance and Risk Perspectives, Vol. 3, No. 1, 2014 more
2014
O. Lehner, A. Germak - Antecedents of social entrepreneurship: between public service motivation and the need for achievement - International Journal of Social Entrepreneurship and Innovation, Vol. 3,… more
2014
L. Falschlunger, C. Eisl, H. Losbichler, A. Greil - Impression Management - an empirical investigation of the use of graphs in annual reports in Europe - Proceedings in Finance and Risk Series'14,… more
2014
P. Hofer, M. Hattinger, C. Eisl, A. Mayr - Forecasting Methods for volatile factors in budgeting - an empirical analysis of large Austrian companies - 7th International Conference: An Enterprise Odyssey:… more
2014
A. Mayr, P. Hofer, C. Eisl - External Controlling by public accountants - An emprical analysis of small enterprises and public accountants in Upper Austria - 7th International Conference: An Enterprise… more
2014
L. Falschlunger, C. Eisl, H. Losbichler, A. Greil - Using Eye Tracking Technology to Improve Information Perception of Tabular Managerial Information - Proceedings FFH 2014, Kufstein, Austria, 2014, pp.… more
2014
L. Falschlunger, C. Eisl, H. Losbichler, A. Greil - Improving Information Perception of Graphical Displays – an Experimental Study on the Display of Column Graphs - Proceedings of the 22nd International… more
2013
C. Eisl, L. Falschlunger, P. Hofer, M. Jungert - Reporting Design - A systematic literature review - Journal of Finance and Risk Perspectives, Vol. 2, No. 2, 2013, pp. 27-47 more
2013
I. Fuchs, J. Theeuwes, U. Ansorge - Exogenous attentional capture by subliminal abrupt-onset cues: Evidence from contrast-polarity independent cueing effects. - JOURNAL OF EXPERIMENTAL PSYCHOLOGY-HUMAN… more
2013
F. Hutzler, I. Fuchs, B. Gagl, S. Schuster, F. Richlan, M. Braun, S. Hawelka - Parafoveal X-masks interfere with foveal word recognition: Evidence from fixation-related brain potentials. - Frontiers in… more
2013
P. Hofer, F. Weingartmair, C. Eisl - Methods of Forecasting for volatile Drivers in SMEs in Implementation of Modern Budgeting - Haufe Verlag, 2013, pp. 69-92 more
2013
P. Hofer, F. Weingartmair, C. Eisl - Methods of Forecasting for volatile drivers in SMEs in Modern Instruments of Planning and Budgeting, 2013, pp. 69-92 more
2013
C. Eisl, L. Falschlunger, P. Hofer, M. Jungert - Reporting Design – A systematic literature review - Proceedings in Finance and Risk Series'13, Cambridge, United Kingdom of Great Britain and Northern… more
2013
C. Eisl, H. Losbichler, L. Falschlunger, B. Fischer, P. Hofer - Reporting Design - Report, FH OÖ, Austria, 2013, pp. 1-42 more
2013
P. Horvath, U. Michel, S. Gänßlen, H. Losbichler, M. Blachfellner, L. Grünert, M. Remmel, K. Steinke, J. Weber, A. Aschenbrücker - Ahead of Boom and Bust - Make controlling volatility-resistant - Controlling,… more
2013
C. Eisl, H. Losbichler, R. Höfler, P. Hofer - Eye tracking as a key technology in the field of reporting design - Proceedings FFH 2013, Dornbirn, Austria, 2013, pp. 538-545 more
2013
C. Eisl, H. Losbichler, L. Falschlunnger - Principles on perception optimized reporting design - financial reports to the test in Financial Reporting 2.0 (Editors: C. Engelbrechtsmüller, H. Kerschbaumer),… more
2012
H. Losbichler, P. Hofer, C. Eisl, B. Zauner - An Investigation of ROCE and Its Drivers: Empirical Analysis of European Companies in Modelling Value (Contributions to Book: Part/Chapter/Section 3), (Editors:… more
2012
I. Fuchs, U. Ansorge - Inhibition of return is no hallmark of exogenous capture by unconscious cues - Frontiers in Human Neuroscience, Vol. 6, No. 30, 2012, pp. 8 more
2012
I. Fuchs, U. Ansorge - Unconscious cueing via the superior colliculi: Evidence from searching for onset and color targets. - Brain Sciences, Vol. 2, No. 1, 2012, pp. 33-60 more
2012
L. Falschlunger - Perception optimized design of tables in business reports with eye tracking - Master/Diploma Thesis, FH OÖ F&E GmbH, Austria, 2012, pp. 219 more
2012
P. Hofer, C. Eisl, A. Mayr - Performance Measurement in Internet Companies - Proceedings of the 6th International Odysee Conference, Sibenik, Croatia, 2012 more
2012
C. Eisl, P. Hofer, A. Mayr - State of Cost Management in international companies in International Accounting and international Controlling - Linde Verlag, 2012 more
2012
C. Eisl, H. Losbichler, B. Fischer, L. Falschlunger - Reporting Design - RWZ - Zeitschrift für Recht und Rechnungswesen, Vol. 22, No. 11, 2012, pp. 335-342 more
2011
H. Losbichler, H. Tretter - Expert Interview: Controlling-Trends and -Perspectives of the Heineken Group in Challenge Controlling 2015 (Contributions to Book: Part/Chapter/Section 1), (Editors: R. Gleich,… more
2011
C. Eisl, R. Beranek - From the business idea to the Business Plan - Financial accountant, 2011, pp. 36-37 more
2011
A. Mayr, C. Eisl - Management Accounting - Financial accountant, 2011, pp. 22-24 more
2011
H. Losbichler, P. Hofer, C. Eisl, B. Zauner - An Investigation of ROCE and its Drivers: Empirical Analysis of European Companies - Proceedings - 1st International Conference on Value Chain Management Steyr… more
2011
H. Losbichler, P. Hofer, C. Eisl, B. Zauner - Success and Success Factors of Value Based Management: Empirical Analysis of European Manufacturing Companies - Proceedings of the fifth Research Forum of… more
2011
I. Fuchs, U. Ansorge, C. Redies, H. Leder - Salience in paintings: Bottom-up influences on eye fixations. - Cognitive Computation, Vol. 3, No. 1, 2011, pp. 25-36 more
2011
U. Ansorge, I. Fuchs, S. Khalid, W. Kunde - No conflict control in the absence of awareness. - PSYCHOLOGICAL RESEARCH-PSYCHOLOGISCHE FORSCHUNG, Vol. 75, No. 5, 2011 more
2011
C. Eisl, P. Hofer, B. Zauner - Performance Measurement in Internet-Companies - CFO today, Vol. 2011, No. 4, 2011, pp. 131-134 more
2011
C. Eisl, H. Holst, R. Rieg, P. Schentler, S. Sindl, M. Tschandl - Modern Budgeting - Controller Magazine, Vol. 2011, No. 11, 2011, pp. 64-67 more
2011
H. Holst, C. Eisl - Implementation of Modern Budgeting: Flexibility (Part 2 of 4) - Haufe Controlling Office Online, 2011, pp. 1-13 more
2010
H. Losbichler, R. Niedermayr-Kruse - "Those who like sailing on a quarry pond, don't need a GPS" - CFOactual, 2010, pp. 208-210 more
2010
C. Eisl, R. Beranek - Management Information for SMEs - Financial accountant, 2010, pp. 55-58 more
2010
H. Leder, P. P. L. Tinio, I. Fuchs, I. Bohrn - When attractiveness demands longer looks: the effects of situation and gender. - QUARTERLY JOURNAL OF EXPERIMENTAL PSYCHOLOGY SECTION A-HUMAN EXPERIMENTAL… more
2010
C. Eisl, R. Beranek - Modern Budgeting in SMEs - Financial accountant, 2010, pp. 63-66 more
2009
H. Losbichler, C. Engelbrechtsmueller - A Critical Review of Working Capital Management - CFOaktuell, 2009, pp. 254-258 more
2008
C. Eisl, H. Losbichler, P. Hofer - Introduction to the Basics of Financial Management in Basics of Financial Management (Contributions to Book: Part/Chapter/Section 1), (Editors: C. Eisl, C. Hangl, H.… more
2008
C. Eisl, H. Losbichler, P. Hofer - Operational Controlling in Basics of Financial Management (Contributions to Book: Part/Chapter/Section 5), (Editors: C. Eisl, C. Hangl, H. Losbichler, A. Mayr), 2008,… more
2006
H. Losbichler - Controlling - 30 years into the future - Controller Magazine, 2006, pp. 52-58 more
2006
H. Losbichler, M. Rothböck - Creating Shareholder Value through Value-Driven Supply Chain Management in Managing risks in supply chains: how to build reliable collaboration in logistics (Editors: W. Kersten,… more
2005
H. Losbichler, F. Staberhofer, M. Rothböck - Logistics Controlling in Transition in Gelebtes Netzwerkmanagement: Festschrift für Albert F. Oberhofer zum 80. Geburtstag (Contributions to Book: Part/Chapter/Section… more
2001
H. Losbichler - Searching for the critical corporate size in Mergers & Acquisition (Contributions to Book: Part/Chapter/Section 1), (Editors: W. Girkinger, H. Stiegler) - Trauner Verlag Linz, 2001, pp.… more
2014
Literature from fields such as Social Entrepreneurship and Public Management already extensively deals with the many faces of social ventures and blended value creation (Gundry, Kickul, Griffiths, &… more
2011
Information is an important source for management decisions. Reports in all sorts and forms, from traditional print to mobile online visualisations are the primary source of information for managers. Up… more