Georg Schneider (Department of Accounting and Reporting)
The Management Approach and Managerial Information Systems in the Presence of a Supplier
This paper builds on earlier research that investigates the interplay of the design of information systems and the firm’s relationship to a supplier. In contrast to prior literature, we investigate the effect of the management approach. The management approach in financial reporting states that an entity is required to report information in the financial statements on the same basis as it reports internally to top management. We characterize under which conditions the management approach is beneficial from the firm’s perspective. Additionally, we investigate the effect of the management approach on the supply chain’s total profit and social welfare. Our results have important policy implications for a path towards smart regulation in financial accounting.
The Research Seminar of the School of Business, Economics and Social Sciences is supposed to enhance the visibility of the research activities within the school and contribute to the networking of the researchers. By opening the seminar to all research groups – from doctoral students to full professors – a modern research culture apart from the conventional hierarchical thinking should be encouraged. Thus, the research seminar serves as an instrument for a better networking among colleagues within the school, in which scientific results can be presented as preparation for a future presentation on conferences as well as future research projects and project proposals can be presented and discussed.
The Working Paper Series, as a complement to the research seminar, aims to increase the visibility of local researchers’ scientific output and to increase the level of awareness of its researchers. Normally, a presentation in the seminar should precede the publication of a paper in the Working Paper Series. However, in exceptional cases it is also possible to do it on a later date.
The seminar is intended for a broad target audience. Lecturers that come into questions are researches of the field of economic sciences in all phases of their academic careers (PhD-students; Post-Docs; Visiting, Assistant, Associate and Full Professors). Furthermore, the planned presentation of candidates for habilitation about their habilitation project should be done in this form in the future. Occasionally, in agreement with the organizers it is also possible for guests of other departments to give a lecture at the seminar. Participation of the seminar is open to all people interested; especially the members of the faculty of the school are invited to participate regularly.
The Research Seminar will always be held on Wednesday from 12.00 noon to 1.00 p.m. o’clock in the seminar room 15.25 (Department of Banking and Finance, F2) during the period in which classes are held. Each date comprises one presentation in German or in English (15 to 45 minutes) and an open discussion following the presentation. The seminar is deliberately held at lunchtime and as water and sandwiches are provided, the participants are allowed to eat during the seminar to guarantee an efficient use of time.