@article{Becker2022TheEffectOf,
  author = {Martin Becker},
  title = {The Effect of Positive Management Practices on Firm Profitability: Evidence from Text Mining},
  journal = {The Journal of applied behavioral science},
  year = {2022},
  volume = {Forthcoming},
  doi = {10.1177/0021886322112082},
  note = {Publication status: Published}
}

@article{Schnieder2022HowRelative,
  author = {Christian Schnieder},
  title = {How relative performance information affects employee behavior: a systematic review of empirical research},
  journal = {Journal of Accounting Literature},
  year = {2022},
  volume = {44},
  number = {1},
  pages = {72--107},
  doi = {10.1108/JAL-11-2021-0006},
  note = {Publication status: Published}
}

@article{SilgeW2021MarketReaction,
  author = {Lisa Silge and Arnt Wöhrmann},
  title = {Market reaction to asymmetric cost behavior: the impact of long-term growth expectations},
  journal = {Review of Managerial Science},
  year = {2021},
  volume = {15},
  number = {2},
  pages = {309--347},
  doi = {10.1007/s11846-019-00341-8},
  url = {https://link.springer.com/article/10.1007/s11846-019-00341-8},
  note = {Publication status: Published}
}

@article{KorzmannKSB2020BewertungVon,
  author = {Maximilian Korzmann and Antonia Knuth and Friedrich Sommer and Wolfgang Berens},
  title = {Bewertung von Renditeimmobilien mit normierten und nichtnormierten Verfahren --- Teil 1: Verfahrensdarstellung und Ausgangssituation},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2020},
  volume = {49},
  number = {5},
  pages = {59--64},
  note = {Publication status: Published}
}

@article{KorzmannKSB2020BewertungVon,
  author = {Maximilian Korzmann and Antonia Knuth and Friedrich Sommer and Wolfgang Berens},
  title = {Bewertung von Renditeimmobilien mit normierten und nichtnormierten Verfahren --- Teil 2: Lösung und Sensitivitätsanalyse},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2020},
  volume = {49},
  number = {5},
  pages = {53--59},
  note = {Publication status: Published}
}

@article{NoeverSSW2020Unternehmensbewertung,
  author = {Maximilian Noever and Kai Schaumann and Simon Schölzel and Saskia Warm},
  title = {Unternehmensbewertung von Start-ups: Ein qualitatives Scoring-Sheet als Alternative zu traditionellen Bewertungsverfahren},
  journal = {Der Betrieb},
  year = {2020},
  volume = {32},
  number = {40},
  pages = {2081--2085},
  url = {https://research.owlit.de/document/0c6104bf-08d6-3b79-98a8-a6a38bfc2aa9},
  note = {Publication status: Published}
}

@article{KnauerSS2018Shareholder,
  author = {T. Knauer and L. Silge and F. Sommer},
  title = {Shareholder value effects of the use of value-based performance measures: Evidence from acquisitions and divestments},
  journal = {Management Accounting Research},
  year = {2018},
  volume = {41},
  number = {4},
  pages = {43--61},
  doi = {10.1016/j.mar.2018.02.001},
  url = {https://doi.org/10.1016/j.mar.2018.02.001},
  note = {Publication status: Published}
}

@article{SchedlinskySW2018Influencing,
  author = {Ivo Schedlinsky and Friedrich Sommer and Arnt Wöhrmann},
  title = {Influencing risk taking in competitive environments: an experimental analysis},
  journal = {Journal of Risk Finance},
  year = {2018},
  volume = {19},
  number = {4},
  pages = {396--412},
  doi = {10.1108/JRF-11-2017-0193},
  url = {https://www.emerald.com/insight/content/doi/10.1108/JRF-11-2017-0193/full/html},
  note = {Publication status: Published}
}

@article{DiebeckerS2017TheImpactOf,
  author = {Jan Diebecker and Friedrich Sommer},
  title = {The Impact of Corporate Sustainability Performance on Information Asymmetry: The Role of Institutional Differences},
  journal = {Review of Managerial Science},
  year = {2017},
  volume = {11},
  number = {2},
  pages = {471--517},
  doi = {10.1007/s11846-016-0195-y},
  note = {Publication status: Published}
}

@article{KnauerSW2017Tournament,
  author = {T. Knauer and F. Sommer and A. Wöhrmann},
  title = {Tournament Winner Proportion and its Effect on Effort: An Investigation of the Underlying Psychological Mechanisms},
  journal = {European Accounting Review},
  year = {2017},
  volume = {26},
  number = {4},
  pages = {681--702},
  doi = {10.1080/09638180.2016.1175957},
  note = {Publication status: Published}
}

@article{BerensSW2016Risikoorientierte,
  author = {W. Berens and F. Sommer and J. Welsing},
  title = {Risikoorientierte Bewertung von Renditeimmobilien: Nachkalkulation und Risikoanalyse mittels Vollständiger Finanzpläne und Monte-Carlo-Simulation},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2016},
  volume = {68},
  number = {3},
  pages = {213--244},
  note = {Publication status: Published}
}

@article{BerlichDFKKSW2016DeutscheBahn,
  author = {C. Berlich and F. Daut and A. C. Freund and A. Kampmann and B. Killing and F. Sommer and A. Wöhrmann},
  title = {Deutsche Bahn AG: A former monopoly off track?},
  journal = {The CASE Journal},
  year = {2016},
  volume = {13},
  number = {1},
  pages = {25--58},
  note = {Publication status: Published}
}

@article{KnauerW2016MarketReaction,
  author = {T Knauer and A Wöhrmann},
  title = {Market Reaction to Goodwill Impairments},
  journal = {European Accounting Review},
  year = {2016},
  volume = {fortcoming},
  pages = {421--449},
  note = {Publication status: Published}
}

@article{SchedlinskySW2016RiskTaking,
  author = {I. Schedlinsky and F. Sommer and A. Wöhrmann},
  title = {Risk-taking in tournaments: an experimental analysis},
  journal = {Journal of Business Economics},
  year = {2016},
  volume = {86},
  pages = {837--866},
  note = {Publication status: Published}
}

@article{SchedlinskyFW2016RiskTaking,
  author = {Ivo/Sommer Schedlinsky and Arnt Friedrich/Wöhrmann},
  title = {Risk-taking in tournaments: an experimental analysis},
  journal = {Journal of Business Economics},
  year = {2016},
  volume = {86},
  number = {6},
  note = {Publication status: Published}
}

@article{EweltKnauerKL2015FraudCharacteristics,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer and Maik Lachmann},
  title = {Fraud Characteristics and Their Effects on Shareholder Wealth},
  journal = {Journal of Business Economics},
  year = {2015},
  volume = {85},
  number = {9},
  pages = {1011--1047},
  note = {Publication status: Published}
}

@article{KnauerLSW2015RiskManagement,
  author = {T. Knauer and F. Li and F. Sommer and A. Wöhrmann},
  title = {Risk management and business valuation in M&A transactions: editorial},
  journal = {Journal of Management Control},
  year = {2015},
  volume = {26},
  number = {4},
  pages = {275--277},
  note = {Publication status: Published}
}

@article{KnauerLNST2015MediaMarkt,
  author = {T. Knauer and T. Liessem and J. Nathmann and F. Sommer and H. Tilke},
  title = {Media Markt China Ltd. at a Crossroads},
  journal = {Journal of Applied Case Research},
  year = {2015},
  volume = {13},
  number = {1},
  pages = {1--19},
  note = {Publication status: Published}
}

@article{LiessemSSS2015BudgetarySlack,
  author = {T. Liessem and I. Schedlinsky and A. Schwering and F. Sommer},
  title = {Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement},
  journal = {Journal of Management Control},
  year = {2015},
  volume = {26},
  number = {1},
  pages = {81--94},
  doi = {10.1007/s00187-015-0206-1},
  note = {Publication status: Published}
}

@article{PatschureckSW2015ContractDesign,
  author = {N. Patschureck and F. Sommer and A. Wöhrmann},
  title = {Contract Design as a Risk Management Tool in Corporate Acquisitions—Theoretical Foundations and Empirical Evidence},
  journal = {Journal of Management Control},
  year = {2015},
  volume = {26},
  number = {4},
  pages = {279--316},
  note = {Publication status: Published}
}

@article{EweltKnauerKT2014ExitBehavior,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer and Max Thielemann},
  title = {Exit behavior of investment companies: The choice of the exit channel},
  journal = {Journal of Business Economics},
  year = {2014},
  volume = {84},
  number = {4},
  pages = {571--607},
  note = {Publication status: Published}
}

@article{HoffjanHO2014StandDesEinkaufscontrollings,
  author = {A Hoffjan and T Hövelborn and S Oßieck},
  title = {Stand des Einkaufscontrollings --- eine empirische Bestandsaufnahme},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2014},
  volume = {26},
  number = {1},
  pages = {4--11},
  note = {Publication status: Published}
}

@article{LachmannSWA2014FairValueAccounting,
  author = {M Lachmann and U Stefani and  Wöhrmann and  A},
  title = {Fair value accounting for liabilities: presentation format of credit risk changes and individual information processing},
  journal = {Accounting, Organizations and Society},
  year = {2014},
  volume = {41},
  pages = {21--38},
  note = {Publication status: Published}
}

@article{NathmannLSS2014Determinanten,
  author = {J. Nathmann and M. Lachmann and F. Sommer and I. Schedlinsky},
  title = {Determinanten der fixen Komponente der Vorstandsvergütung: Eine empirische Analyse im Kontext von Vertragsneuverhandlungen},
  journal = {Zeitschrift für Corporate Governance},
  year = {2014},
  volume = {9},
  number = {6},
  pages = {255--261},
  note = {Publication status: Published}
}

@article{SchlaefkeW2014MarketReaction,
  author = {M. Schlaefke and A. Wöhrmann},
  title = {Market reaction to business cooperation announcements --- evidence from Germany},
  journal = {Problems and Perspectives in Management},
  year = {2014},
  volume = {12},
  number = {2},
  pages = {121--129},
  note = {Publication status: Published}
}

@article{SchmittingR2014Investitionsabzugsbetrag,
  author = {W Schmitting and A Rohleder},
  title = {Investitionsabzugsbetrag und Sonderabschreibung nach § 7g EStG --- Betrachtung der investitionsrechnerischen Vorteilhaftigkeit},
  journal = {Buchführung Bilanzierung Kostenrechnung (BBK), Zeitschrift für das gesamte Rechnungswesen (BBK)},
  year = {2014},
  volume = {o.Jg.},
  number = {20},
  pages = {954--959},
  note = {Publication status: Published}
}

@article{SchueuerSSK2014Investitionen,
  author = {D. Schüür and F. Sommer and I. Schedlinsky and M. König},
  title = {Investitionen in Offshore-Windenergie in Deutschland: Status quo, Risiken und Entwicklungsmöglichkeiten},
  journal = {Wirtschaftswissenschaftliches Studium (WiSt)},
  year = {2014},
  volume = {43},
  number = {12},
  pages = {679--683},
  note = {Publication status: Published}
}

@article{SchueuerSSK2014BewertungUnd,
  author = {D. Schüür and F. Sommer and I. Schedlinsky and M. König},
  title = {Bewertung und Risikocontrolling von Offshore-Windparks},
  journal = {Wirtschaftswissenschaftliches Studium (WiSt)},
  year = {2014},
  volume = {43},
  number = {12},
  pages = {685--690},
  note = {Publication status: Published}
}

@article{SommerRCWA2014NegativeValue,
  author = {F. Sommer and  Rose and  C. and  Wöhrmann and  A.},
  title = {Negative Value Indicators in Relative Valuation—An Empirical Perspective},
  journal = {Journal of Business Valuation and Economic Loss Analysis},
  year = {2014},
  volume = {9},
  number = {1},
  pages = {23--54},
  note = {Publication status: Published}
}

@article{Berens2013Controllinglehre,
  author = {W. Berens},
  title = {Controllinglehre in Europa --- Universitätsinstitute im Vergleich: Westfälische Wilhelms-Universität Münster},
  journal = {Controlling & Management Review},
  year = {2013},
  volume = {57},
  number = {Sonderheft 1},
  pages = {26--26},
  note = {Publication status: Published}
}

@article{BerensKSW2013Gemeinsamkeiten,
  author = {W. Berens and T. Knauer and F. Sommer and A. Wöhrmann},
  title = {Gemeinsamkeiten deutscher Controlling Ansätze --- Konzeption und empirische Analyse von Stellenanzeigen},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2013},
  volume = {25},
  number = {4/5},
  pages = {223--229},
  note = {Publication status: Published}
}

@article{BerensKSW2013Controller,
  author = {W. Berens and T. Knauer and F. Sommer and A. Wöhrmann},
  title = {Controller gesucht! --- Erwartungen von Unternehmen an Controller und ihre Ausbildung},
  journal = {Controlling & Management Review},
  year = {2013},
  volume = {57},
  number = {Sonderheft 1},
  pages = {8--16},
  note = {Publication status: Published}
}

@article{EweltKnauerFK2013ZurNovellierung,
  author = {Corinna Ewelt-Knauer and Mona Flottmeyer and Thorsten Knauer},
  title = {Zur Novellierung der Konzernlageberichterstattung gemäß DRS 20 --- Eine konzeptionelle und empirische Analyse der Auswirkungen auf die Prognoseberichterstattung (Teil I)},
  journal = {DStR},
  year = {2013},
  volume = {51},
  number = {50},
  pages = {2714--2720},
  note = {Publication status: Published}
}

@article{EweltKnauerFK2013ZurNovellierung,
  author = {Corinna Ewelt-Knauer and Mona Flottmeyer and Thorsten Knauer},
  title = {Zur Novellierung der Konzernlageberichterstattung gemäß DRS 20 --- Eine konzeptionelle und empirische Analyse der Auswirkungen auf die Prognoseberichterstattung (Teil II)},
  journal = {DStR},
  year = {2013},
  volume = {51},
  number = {51-52},
  pages = {2784--2788},
  note = {Publication status: Published}
}

@article{KalandKWW2013Credibility,
  author = {A. Kaland and T. Knauer and A. Wöhrmann and A. Wömpener and  },
  title = {Credibility and Uncertainty Effects of Additional Longer-Term Management Forecasts},
  journal = {International Journal of Business Researc},
  year = {2013},
  volume = {13},
  number = {1},
  pages = {39--64},
  note = {Publication status: Published}
}

@article{KnauerW2013WorkingCapital,
  author = {T Knauer and A Wöhrmann},
  title = {Working capital management and firm profitability},
  journal = {Journal of Management Control},
  year = {2013},
  volume = {24},
  number = {1},
  pages = {77--87},
  url = {http://www.scopus.com/inward/record.url?partnerID=yv4JPVwI&eid=2-s2.0-84878423792&md5=3c80d71537cc17100973e607d6bddbea},
  note = {Publication status: Published}
}

@article{KnauerMS2013CorporateGovernance,
  author = {Thorsten Knauer and Markus May and Friedrich Sommer},
  title = {Corporate Governance und Unternehmenswerteffekte bei Leveraged Buyouts --- State of the Art der empirischen Forschung},
  journal = {Journal für Betriebswirtschaft},
  year = {2013},
  volume = {63},
  number = {2},
  pages = {117--156},
  note = {Publication status: Published}
}

@article{KnauerLT2013StrategicManagement,
  author = {T. Knauer and M. Lachmann and R. Trapp},
  title = {Strategic Management Accounting Practices in Hospitals --- Empirical Evidence on their Dissemination under Competitive Market Environments},
  journal = {Journal of Accounting and Organizational Change},
  year = {2013},
  volume = {9},
  number = {3},
  pages = {336--369},
  note = {Publication status: Published}
}

@article{PickerS2013Liquiditaetsmanagement,
  author = {C Picker and W Schmitting},
  title = {Liquiditätsmanagement: Unterschätzte Potenziale},
  journal = {BankInformation},
  year = {2013},
  volume = {41},
  number = {5},
  pages = {14--17},
  note = {Publication status: Published}
}

@article{SchmittingWA2013Konsequenzen,
  author = {W Schmitting and  Wöhrmann and  A},
  title = {Konsequenzen der Datenbankwahl für die empirische Forschung mit Archivdaten},
  journal = {Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) (zfbf)},
  year = {2013},
  volume = {65},
  number = {7},
  pages = {553--587},
  note = {Publication status: Published}
}

@article{SommerLJ2013Performanceabhaengigkeit,
  author = {F. Sommer and M. Lachmann and A. Judith},
  title = {Performanceabhängigkeit der Vorstandsvergütung in der Finanz- und Wirtschaftskrise --- eine Analyse fixer und variabler Vergütungskomponenten unter Berücksichtigung von Corporate Governance-Mechanismen},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB) (ZfB)},
  year = {2013},
  volume = {83},
  number = {ZfB-Special-Issue 2/2013},
  pages = {89--122},
  doi = {10.1007/978-3-658-02429-1},
  note = {Publication status: Published}
}

@article{DruenklerK2012Lebenszykluskostenrechnung,
  author = {K. Drünkler and T. Knauer},
  title = {Lebenszykluskostenrechnung als Instrument des Kostenmanagements},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2012},
  volume = {41},
  number = {12},
  pages = {677--680},
  note = {Publication status: Published}
}

@article{GefkenKW2012Kostenmanagement,
  author = {J. Gefken and T. Knauer and A. Wöhrmann},
  title = {Kostenmanagement in Krisenzeiten: Rentabilitätssteigerung durch Working Capital Management?},
  journal = {Zeitschrift für Controlling & Management},
  year = {2012},
  volume = {56},
  number = {Sonderheft 3},
  pages = {83--88},
  note = {Publication status: Published}
}

@article{HorsterK2012EignungUnd,
  author = {J. Horster and T. Knauer},
  title = {Eignung und Einsatz finanzieller Steuerungskennzahlen zur wertorientierten Unternehmenssteuerung},
  journal = {Zeitschrift für Controlling & Management},
  year = {2012},
  volume = {56},
  number = {2},
  pages = {118--124},
  note = {Publication status: Published}
}

@article{JudithS2012Shareholder,
  author = {A. Judith and F. Sommer},
  title = {Shareholder Value-Orientierung aktienbasierter Langzeitvergütung --- Umsetzungsstand in DAX- und MDAX-Konzernen},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2012},
  volume = {24},
  number = {2},
  pages = {113--120},
  note = {Publication status: Published}
}

@article{KalayciS2012BewertungVon,
  author = {D. Kalayci and F. Sommer},
  title = {Bewertung von Synergien bei Unternehmensakquisitionen},
  journal = {Wirtschaftswissenschaftliches Studium (WiSt)},
  year = {2012},
  volume = {41},
  number = {3},
  pages = {134--142},
  note = {Publication status: Published}
}

@article{KnauerLW2012ZurWertrelevanz,
  author = {T. Knauer and C. Ledwig and A. Wömpener},
  title = {Zur Wertrelevanz freiwilliger Managementprognosen in Deutschland},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung},
  year = {2012},
  volume = {64},
  number = {3},
  pages = {166--204},
  note = {Publication status: Published}
}

@article{KnauerMW2012KostenInfolge,
  author = {T. Knauer and C. Maiworm and A. Wöhrmann},
  title = {Kosten infolge der Komplexität der Rechnungslegung als Motivation für den Rückzug vom Kapitalmarkt?},
  journal = {Internationale und kapitalmarktorientierte Rechnungslegung},
  year = {2012},
  volume = {2012},
  number = {6},
  pages = {284--289},
  note = {Publication status: Published}
}

@article{KnauerS2012InterestBarrier,
  author = {T. Knauer and F. Sommer},
  title = {Interest Barrier Rules as a Response to Highly Leveraged Transactions --- Evidence from the 2008 German Business Tax Reform},
  journal = {Review of Accounting and Finance},
  year = {2012},
  volume = {11},
  number = {2},
  pages = {206--232},
  note = {Publication status: Published}
}

@article{KnauerW2012Determinanten,
  author = {T. Knauer and A. Wömpener},
  title = {Determinanten des Prognoseverhaltens der Unternehmen des Prime Standards},
  journal = {Die Betriebswirtschaft (DBW)},
  year = {2012},
  volume = {71},
  number = {2},
  pages = {115--135},
  note = {Publication status: Published}
}

@article{NienaberLAV2012GreenLeadership,
  author = {A. Nienaber and B. Liesenkötter and C. Adolphs and M. Völker},
  title = {Green Leadership im DAX30 --- aktueller Trend oder verbindliche Unternehmensführung?},
  journal = {Zeitschrift Führung und Organisation (zfo)},
  year = {2012},
  volume = {81},
  number = {2},
  pages = {86--90},
  note = {Publication status: Published}
}

@article{NienaberLAV2012GreenLeadership,
  author = {Ann-Marie Nienaber and Bernd Liesenkötter and Christian Adolphs and Mario Völker},
  title = {Green Leadership in DAX-30-Unternehmen:  Eine verbindliche Neuausrichtung der Unternehmensführung?},
  journal = {Zeitschrift Führung und Organisation (zfo)},
  year = {2012},
  volume = {81},
  number = {2},
  pages = {86--90},
  note = {Publication status: Published}
}

@article{BerensKD2011StandDesStandard,
  author = {Wolfgang Berens and Anja Kolburg and Matthias Dirkmorfeld},
  title = {Stand des Standard- und Ad-hoc Reportings --- eine empirische --- Bestandsaufnahme},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2011},
  volume = {23},
  number = {10},
  pages = {526--532},
  note = {Publication status: Published}
}

@article{BerensRS2011AlumniArbeit,
  author = {W. Berens and A. Rohlmann and W. Schmitting},
  title = {Alumni-Arbeit versus Fundraising --- Ein Plädoyer},
  journal = {Forschung & Lehre (F&L)},
  year = {2011},
  volume = {18},
  number = {1},
  pages = {40--41},
  note = {Publication status: Published}
}

@article{EweltKnauerK2011VariableKaufpreisklauseln,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer},
  title = {Variable Kaufpreisklauseln bei (Teil-) Unternehmenserwerben --- Status quo zum Einsatz in der Praxis sowie bilanzielle Abbildung nach HGB und IFRS},
  journal = {DStR},
  year = {2011},
  volume = {49},
  number = {40},
  pages = {1918--1922},
  note = {Publication status: Published}
}

@article{EweltKnauerKP2011Ausgestaltung,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer and Simon Pex},
  title = {Ausgestaltung und Einsatzbereiche von Earn-Outs in Unternehmenskaufverträgen},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung (zfbf) (zfbf)},
  year = {2011},
  volume = {63},
  number = {4},
  pages = {371--400},
  note = {Publication status: Published}
}

@article{KleinerKW2011Controlling,
  author = {S. Kleiner and T. Knauer and A. Wömpener},
  title = {Controlling in der chemischen Industrie in Deutschland --- Ergebnisse einer empirischen Untersuchung},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2011},
  volume = {23},
  number = {12},
  pages = {662--669},
  note = {Publication status: Published}
}

@article{Knauer2011Risikocontrolling,
  author = {T. Knauer},
  title = {Risikocontrolling bei Unternehmenstransaktionen},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2011},
  volume = {23},
  number = {11},
  pages = {604--610},
  note = {Publication status: Published}
}

@article{KnauerL2011Kapitalmarktreaktionen,
  author = {T. Knauer and M. Lachmann},
  title = {Kapitalmarktreaktionen auf Personalabbauprogramme: Welchen Einfluss haben Motiv, Umfang und Freiwilligkeit?},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2011},
  volume = {81},
  number = {10},
  pages = {1109--1140},
  note = {Publication status: Published}
}

@article{KnauerP2011EarnOuts,
  author = {T. Knauer and S. Pex},
  title = {Earn-Outs},
  journal = {Die Betriebswirtschaft (DBW)},
  year = {2011},
  volume = {70},
  number = {4},
  pages = {401--405},
  note = {Publication status: Published}
}

@article{KnauerW2011Insolvenzursachen,
  author = {T. Knauer and D. Wiedemann},
  title = {Insolvenzursachen und Insolvenzgefährdung von Leveraged Buyouts},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2011},
  volume = {65},
  number = {5},
  pages = {493--510},
  note = {Publication status: Published}
}

@article{KnauerW2011Rahmenbedingungen,
  author = {T. Knauer and A. Wöhrmann},
  title = {Rahmenbedingungen, Charakteristika und Konsequenzen freiwilliger Unternehmenspublizität: State of the Art und neue Perspektiven},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2011},
  volume = {21},
  number = {3},
  pages = {235--254},
  note = {Publication status: Published}
}

@article{KnauerW2011Prognoseberichterstattung,
  author = {T. Knauer and A. Wömpener},
  title = {Prognoseberichterstattung: Externalisierung der Planung?},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2011},
  volume = {21},
  number = {4},
  pages = {483--491},
  note = {Publication status: Published}
}

@article{KnauerW2011Management,
  author = {T. Knauer and A. Wömpener},
  title = {Management Forecast Regulation and Practice in Germany --- Firm and Auditor Perspectives},
  journal = {Accounting in Europe},
  year = {2011},
  volume = {8},
  number = {2},
  pages = {183--207},
  note = {Publication status: Published}
}

@article{LachmannWW2011Acquisition,
  author = {M. Lachmann and A. Wöhrmann and A. Wömpener},
  title = {Acquisition and Integration of Fair Value Information on Liabilities into Investors' Judgments},
  journal = {Review of Accounting and Finance},
  year = {2011},
  volume = {10},
  number = {4},
  pages = {385--410},
  note = {Publication status: Published}
}

@article{ReinfandtS2011StatusQuoDes,
  author = {T. Reinfandt and F. Sommer},
  title = {Status quo des Berichts über das rechnungslegungsbezogene Interne Kontroll- und Risikomanagementsystem nach BilMoG},
  journal = {Zeitschrift für Controlling und Management (ZfCM)},
  year = {2011},
  volume = {55},
  number = {6},
  pages = {387--393},
  note = {Publication status: Published}
}

@article{Sommer2011Discounted,
  author = {F. Sommer},
  title = {Discounted Cashflow-Verfahren},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2011},
  volume = {23},
  number = {8/9},
  pages = {473--475},
  note = {Publication status: Published}
}

@article{VoetsW2011Risikomanagement,
  author = {C. Voets and A. Wöhrmann},
  title = {Risikomanagement für kundenorientierte Vermögenswerte im Spannungsfeld zwischen Steuerung und Rechnungslegung},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2011},
  volume = {22},
  number = {4},
  pages = {447--465},
  note = {Publication status: Published}
}

@article{WoempenerBL2011DerEinsatz,
  author = {A. Wömpener and W. Berens and M. Lachmann},
  title = {Der Einsatz von Controllinginstrumenten in Krankenhäusern --- Erfolgspotenziale und Status quo},
  journal = {Das Gesundheitswesen},
  year = {2011},
  volume = {73},
  number = {3},
  pages = {149--150},
  note = {Publication status: Published}
}

@article{BerensBS2010OverheadKosten,
  author = {W. Berens and K. Berding and F. Sommer},
  title = {Overhead-Kosten in der Planung: Gezielt den Blickwinkel erweitern, um den Ressourceneinsatz zu senken!},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2010},
  volume = {22},
  number = {2},
  pages = {72--74},
  note = {Publication status: Published}
}

@article{DuddaSSW2010SindGruppen,
  author = {M. Dudda and K. Schmidt and W. Schmitting and A. Wömpener},
  title = {Sind Gruppen die besseren Entscheider? Experimentelle Evidenz am Beispiel simulierter Entscheidungen im Kontext der Lagerverwaltung},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2010},
  volume = {20},
  number = {3},
  pages = {249--268},
  doi = {10.1007/s00187-009-0084-5},
  note = {Publication status: Published}
}

@article{EweltK2010ZumZielkonflikt,
  author = {Corinna Ewelt and Thorsten Knauer},
  title = {Zum Zielkonflikt der Unternehmenspublizität zu Forschung & Entwicklung --- eine empirische Untersuchung der HDAX-Unternehmen},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2010},
  volume = {21},
  number = {1},
  pages = {37--58},
  note = {Publication status: Published}
}

@article{Knauer2010RelevanzQualitaet,
  author = {T. Knauer},
  title = {Relevanz, Qualität und Determinanten der externen Unternehmenspublizität zum Humankapital --- eine empirische Bestandsaufnahme der HDAX-Unternehmen},
  journal = {Zeitschrift für Personalforschung (ZfP)},
  year = {2010},
  volume = {24},
  number = {3},
  pages = {205--230},
  note = {Publication status: Published}
}

@article{Knauer2010Investitionscontrolling,
  author = {T. Knauer},
  title = {Investitionscontrolling mit Entscheidungsbäumen},
  journal = {Das Wirtschaftsstudium},
  year = {2010},
  volume = {39},
  number = {12},
  pages = {1637--1639},
  note = {Publication status: Published}
}

@article{KnauerS2010DieOperative,
  author = {T. Knauer and F. Sommer},
  title = {Die operative Entwicklung deutscher Leveraged Buyouts --- Wertsteigerung durch Effizienzsteigerung?},
  journal = {Die Betriebswirtschaft (DBW) (DBW)},
  year = {2010},
  volume = {70},
  number = {5},
  pages = {389--404},
  note = {Publication status: Published}
}

@article{KnauerS2010Accounting,
  author = {T. Knauer and F. Sommer},
  title = {Accounting meets Finance --- Bericht zum wissenschaftlichen Private Equity-Kolloquium mit Professor Josh Lerner in Hamburg},
  journal = {Zeitschrift für Controlling & Management (ZfCM)},
  year = {2010},
  volume = {54},
  number = {6},
  pages = {364--364},
  note = {Publication status: Published}
}

@article{KnauerW2010Prognoseberichterstattung,
  author = {T. Knauer and A. Wömpener},
  title = {Prognoseberichterstattung gemäß DRS 15 --- Eine empirische Analyse der Unternehmen des Prime Standards},
  journal = {Corporate Finance (FB)},
  year = {2010},
  volume = {12},
  number = {2},
  pages = {84--92},
  note = {Publication status: Published}
}

@article{Schmitting2010DieFallstudie,
  author = {W. Schmitting},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre: Produktions- und Absatzprogrammplanung mittels linearer Programmierung},
  journal = {Das Wirtschaftsstudium WISU},
  year = {2010},
  volume = {39},
  number = {1},
  pages = {92--94},
  note = {Publication status: Published}
}

@article{Woehrmann2010Auswirkungen,
  author = {A. Wöhrmann},
  title = {Auswirkungen des Bilanzrechtsmodernisierungsgesetzes auf Finanzkennzahlen},
  journal = {Zeitschrift für Controlling & Management (ZfCM)},
  year = {2010},
  volume = {54},
  number = {3},
  pages = {80--88},
  note = {Publication status: Published}
}

@article{WoempenerL2010Investorenreaktionen,
  author = {A. Wömpener and M. Lachmann},
  title = {Investorenreaktionen auf Fair Value- BIlanzierung von Verbindlichkeiten nach IFRS- eine experimentelle Untersuchung},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2010},
  volume = {80},
  number = {11},
  pages = {1179--1206},
  note = {Publication status: Published}
}

@article{WoempenerM2010Qualitaetscontrolling,
  author = {A. Wömpener and A. Meneghetti},
  title = {Qualitätscontrolling in der internen Revision- Status Quo deutscher DAX und MDAX Unternehmen},
  journal = {Zeitschrift für Controlling&Management},
  year = {2010},
  volume = {54},
  number = {3},
  pages = {175--181},
  note = {Publication status: Published}
}

@article{WoempenerW2010Lebenszyklen,
  author = {Andreas. Wömpener and C. Wenzel},
  title = {Lebenszyklen von Managementinstrumenten: Mode in der BWL?},
  journal = {Wirtschaftswissenschaftliches Studium},
  year = {2010},
  volume = {39},
  number = {10},
  pages = {516--520},
  note = {Publication status: Published}
}

@article{BleuelS2009DasInformationsparadoxon,
  author = {H.-H. Bleuel and W. Schmitting},
  title = {Das Informationsparadoxon},
  journal = {Das Wirtschaftsstudium WISU},
  year = {2009},
  volume = {38},
  number = {6},
  pages = {809--809},
  note = {Publication status: Published}
}

@article{EweltKS2009MehrBesser,
  author = {Corinna Ewelt and Thorsten Knauer and Michael Sieweke},
  title = {Mehr --- besser? Zur Entwicklung des Berichtsumfangs in der Unternehmenspublizität am Beispiel der risikoorientierten Berichterstattung deutscher Aktiengesellschaften},
  journal = {KoR (KoR)},
  year = {2009},
  volume = {10},
  number = {12},
  pages = {706--715},
  note = {Publication status: Published}
}

@article{JahnkeKW2009Umweltorientierte,
  author = {A. Jahnke and T. Knauer and A. Wömpener},
  title = {Umweltorientierte Unternehmensführung --- hehre Zielsetzung ohne Rechenschaft?},
  journal = {Zeitschrift für Umweltpolitik und Umweltrecht (ZfU)},
  year = {2009},
  volume = {32},
  number = {1},
  pages = {67--91},
  note = {Publication status: Published}
}

@article{KnauerM2009Fundraising,
  author = {T. Knauer and J. Marx},
  title = {Fundraising im deutschen Private Equity-Markt --- Der Einfluss des Finanzmarkts},
  journal = {Finanz Betrieb (FB)},
  year = {2009},
  volume = {11},
  number = {2},
  pages = {94--99},
  note = {Publication status: Published}
}

@article{KnotheSW2009Wechselwirkungen,
  author = {Sabine Knothe and Sabine Schonebeck and Andreas Wömpener},
  title = {Wechselwirkungen von Handlungen der Unternehmensführung und öffentlicher Meinungsbildung --- Spezifikation eines Kommunikationsmodells},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2009},
  volume = {20},
  number = {2},
  pages = {215--237},
  note = {Publication status: Published}
}

@article{Krol2009Unternehmenssterung,
  author = {F. Krol},
  title = {Unternehmenssterung in den mittelständischen Unternehmen},
  journal = {MEO --- Das Wirtschaftsmagazin für Mülheim an der Ruhr, Essen und Oberhausen},
  year = {2009},
  volume = {2009},
  number = {4},
  pages = {48--49},
  note = {Publication status: Published}
}

@article{RohlmannW2009AlumniRelationship,
  author = {A. Rohlmann and A. Wömpener},
  title = {Alumni Relationship Management als Erfolgsfaktor im Wettbewerb der Hochschulen},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2009},
  volume = {79},
  number = {4},
  pages = {473--501},
  doi = {10.1007/s11573-009-0230-4},
  note = {Publication status: Published}
}

@article{RohlmannW2009MitLangemAtem,
  author = {A. Rohlmann and A. Wömpener},
  title = {Mit langem Atem zum Erfolg --- Alumni-Management als Wettbewerbsfaktor},
  journal = {Forschung & Lehre (F&L)},
  year = {2009},
  volume = {16},
  number = {3},
  pages = {194--195},
  note = {Publication status: Published}
}

@article{Woempener2009Internationale,
  author = {A. Wömpener},
  title = {Internationale Rechnungslegung- Rezension},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2009},
  volume = {79},
  number = {11},
  pages = {1335--1336},
  note = {Publication status: Published}
}

@article{WoempenerK2009Verrechnungspreise,
  author = {A. Wömpener and A. Kaland},
  title = {Verrechnungspreise im internationalen Konzernverbund},
  journal = {Das Wirtschaftsstudium},
  year = {2009},
  volume = {38},
  number = {7},
  pages = {965--967},
  note = {Publication status: Published}
}

@article{WoempenerKS2009Wechselwirkungen,
  author = {A. Wömpener and S. Knothe and S. Schonebeck},
  title = {Wechselwirkungen von Handlungen der Unternehmensführung und öffentliche Meinungsbildung- Spezifikation eines Kommunikationsmodells},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2009},
  volume = {20},
  number = {2},
  pages = {215--237},
  note = {Publication status: Published}
}

@article{WoempenerK2009Wertorientiertes,
  author = {A. Wömpener and F. Krol},
  title = {Wertorientiertes Controlling im Mittelstand- Status Quo, Promotoren, und Nutzenpotenziale},
  journal = {Controller Magazin},
  year = {2009},
  volume = {34},
  number = {3},
  pages = {17--20},
  note = {Publication status: Published}
}

@article{BerensBBFLMS2008KeineAlternative,
  author = {W. Berens and D. Buddäus and E. Buschor and E. Fischer and K. Lüder and E. Mundhenke and H. Streim},
  title = {Keine Alternative zum Systemwechsel beim Rechnungswesen},
  journal = {Innovative Verwaltung},
  year = {2008},
  volume = {30},
  number = {1-2},
  pages = {10--13},
  note = {Publication status: Published}
}

@article{BerensBBFLMS2008ZumNichtMehr,
  author = {W. Berens and D. Buddäus and E. Buschor and E. Fischer and K. Lüder and E. Mundhenke and H. Streim},
  title = {Zum nicht mehr vertretbaren kameralen Haushalts- und Rechnungswesen in einem demokratischen Gemeinwesen},
  journal = {DÖV, Die öffentliche Verwaltung},
  year = {2008},
  volume = {61},
  number = {2},
  pages = {109--111},
  note = {Publication status: Published}
}

@article{FlackeS2008AgencyAndCreditor,
  author = {K. Flacke and K. Segbers},
  title = {Agency and Creditor Relationships in SMEs --- An empirical analysis of German SMEs},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2008},
  volume = {78},
  number = {2},
  pages = {21--44},
  note = {Publication status: Published}
}

@article{HornkeM2008Brueckenschlag,
  author = {M. Hornke and J. Menke},
  title = {Brückenschlag zwischen IT-Due-Diligence und IT-Post-Merger-Integration},
  journal = {Controlling},
  year = {2008},
  volume = {20},
  number = {2},
  pages = {89--96},
  note = {Publication status: Published}
}

@article{KehrelS2008JenseitsDer,
  author = {U. Kehrel and W. Schmitting},
  title = {Jenseits der Grenzen der klassischen Investitionsrechnung: Integration von Vollständigen  Finanzplänen, flexibler Planung und Simulation},
  journal = {Zeitschrift für Planung & Unternehmenssteuerung},
  year = {2008},
  volume = {19},
  number = {1},
  pages = {59--83},
  note = {Publication status: Published}
}

@article{Woempener2008Management,
  author = {A. Wömpener},
  title = {Management Handbuch Accounting, Controlling & Finance --- Rezension},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2008},
  volume = {60},
  number = {5},
  pages = {518--519},
  note = {Publication status: Published}
}

@article{Woempener2008InterneKontrollsysteme,
  author = {A. Wömpener},
  title = {Interne Kontrollsysteme},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmensführung},
  year = {2008},
  volume = {20},
  number = {12},
  pages = {710--711},
  note = {Publication status: Published}
}

@article{WoempenerBDE2008Kapitalmarktorientierte,
  author = {A. Wömpener and W. Berens and M. Dimke and R. Epstein},
  title = {Kapitalmarktorientierte Zielvorgaben im Rahmen der Mehrjahresplanung von Konzernführungsgesellschaften},
  journal = {Controlling --- Zeitschrift für erfolgsorientierte Unternehmenssteuerung},
  year = {2008},
  volume = {20},
  number = {7},
  pages = {349--355},
  note = {Publication status: Published}
}

@article{WoempenerP2008ZurWirksamkeit,
  author = {A. Wömpener and C. Pott},
  title = {Zur Wirksamkeit der Regulierung interner Kontrollsysteme- empirische Ergebnisse der Wirkung des KonTraG},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2008},
  volume = {18},
  number = {4},
  pages = {407--425},
  note = {Publication status: Published}
}

@article{BerensBBFLS2007Erfolgsfaktoren,
  author = {W. Berens and D. Buddäus and E. Buschor and E. Fischer and K. Lüder and H. Streim},
  title = {Erfolgsfaktoren für die Gestaltung von Reformprojekten},
  journal = {Innovative Verwaltung},
  year = {2007},
  volume = {29},
  number = {7-8},
  pages = {11--14},
  note = {Publication status: Published}
}

@article{BerensW2007Strategisches,
  author = {W. Berens and F. Wüller},
  title = {Strategisches Controlling in KMU Bedeutung, Umsetzungsstand und edv-technische Unterstützung},
  journal = {Controlling},
  year = {2007},
  volume = {19},
  number = {7},
  pages = {393--403},
  note = {Publication status: Published}
}

@article{KalandW2007Strategisches,
  author = {A. Kaland and A. Wömpener},
  title = {Strategisches Controlling: Eingrenzung, Nutzung und Bezug zur Marketingfunktion},
  journal = {Zeitschrift für Controlling & Management (ZfCM)},
  year = {2007},
  volume = {51},
  number = {Sonderheft 2},
  pages = {30--36},
  note = {Publication status: Published}
}

@article{Schmitting2007DieFallstudie,
  author = {W. Schmitting},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre: Differenzinvestition bei Berücksichtigung der Abschaffung der degressiven Abschreibung},
  journal = {Das Wirtschaftsstudium WISU},
  year = {2007},
  volume = {36},
  number = {12},
  pages = {1578--1580},
  note = {Publication status: Published}
}

@article{Schmitting2007Abschaffung,
  author = {W. Schmitting},
  title = {Abschaffung der degressiven AfA ab 2008 --- Wie groß sind die Nachteile für Investitionen wirklich?},
  journal = {Buchführung Bilanz Kostenrechnung Zeitschrift für das gesamte Rechnungswesen (BBK)},
  year = {2007},
  volume = {o.Jg.},
  number = {20 vom 19.10.2007},
  pages = {1225--1232},
  note = {Publication status: Published}
}

@article{Schmitting2007EinNeuerHoechstsatz,
  author = {W. Schmitting},
  title = {Ein neuer Höchstsatz der degressiven Abschreibung --- ein wirksamer Investitionsanreiz?},
  journal = {Zeitschrift für Planung & Unternehmenssteuerung},
  year = {2007},
  volume = {18},
  number = {1},
  pages = {109--121},
  doi = {10.1007/s00187-007-0019-y},
  note = {Publication status: Published}
}

@article{Woempener2007BeyondBudgeting,
  author = {A. Wömpener},
  title = {Beyond Budgeting},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2007},
  volume = {17},
  number = {4},
  pages = {455--460},
  note = {Publication status: Published}
}

@article{WoempenerK2007Krisenunternehmen,
  author = {A. Wömpener and U. Klockenbrink},
  title = {Krisenunternehmen als Marktchance für Private-Equity?},
  journal = {Finanzbertrieb},
  year = {2007},
  volume = {9},
  number = {11},
  pages = {641--649},
  note = {Publication status: Published}
}

@article{HoffjanN2006Marketingwirkungen,
  author = {A. Hoffjan and P. Nevries},
  title = {Marketingwirkungen von Börsengängen},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2006},
  volume = {58},
  number = {5},
  pages = {429--441},
  note = {Publication status: Published}
}

@article{Schmitting2006DieFallstudie,
  author = {W. Schmitting},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre: Nichtlineare Produktions- und Absatzprogrammplanung},
  journal = {Das Wirtschaftsstudium WISU},
  year = {2006},
  volume = {35},
  number = {3},
  pages = {341--344},
  note = {Publication status: Published}
}

@article{Tillmann2006Unternehmenssteuerung,
  author = {M. Tillmann},
  title = {Unternehmenssteuerung optimieren --- Allokation von Risikokapital im Versicherungsgeschäft (Teil 1)},
  journal = {Risiko Manager},
  year = {2006},
  volume = {1},
  number = {4},
  pages = {1--9},
  note = {Publication status: Published}
}

@article{Tillmann2006MethodenDer,
  author = {M. Tillmann},
  title = {Methoden der Risikoallokation --- Allokation von Risikokapital im Versicherungsgeschäft (Teil 2)},
  journal = {Risiko Manager},
  year = {2006},
  volume = {1},
  number = {5},
  pages = {22--27},
  note = {Publication status: Published}
}

@article{WeberN2006DerEinfluss,
  author = {T. Weber and P. Nevries},
  title = {Der Einfluss von Private Equity-Gesellschaften auf die Portfoliounternehmen und die deutsche Wirtschaft},
  journal = {FinanzBetrieb},
  year = {2006},
  volume = {9},
  number = {2},
  pages = {75--83},
  note = {Publication status: Published}
}

@article{WoempenerH2006Comparative,
  author = {A. Wömpener and A. Hoffjan},
  title = {Comparative Analysis of Strategic Management Accounting in German- and English-Language Management Accounting Textbooks},
  journal = {sbr- schmalenbach business review},
  year = {2006},
  volume = {58},
  number = {3},
  pages = {234--258},
  note = {Publication status: Published}
}

@article{WoempenerK2006ScorecardBasiertes,
  author = {A. Wömpener and C. Knothe},
  title = {Scorecard-basiertes Supply Chain Controlling},
  journal = {Logistik Management},
  year = {2006},
  volume = {8},
  number = {4},
  pages = {39--50},
  note = {Publication status: Published}
}

@article{BerensBBFLS2005EckpunkteFuer,
  author = {W. Berens and D. Buddäus and E. Buschor and E. Fischer and K. Lüder and H. Streim},
  title = {Eckpunkte für die Grundsätze ordnungsmäßiger Buchführung im öffentlichen Haushalts- und Rechnungswesen auf Basis der Integrierten Verbundrechnung},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2005},
  volume = {58},
  number = {16},
  pages = {887--890},
  note = {Publication status: Published}
}

@article{BerensKSS2005DerFirmenkundenkredit,
  author = {W. Berens and R. Knappkötter and K. Segbers and A. Siemes},
  title = {Der Firmenkundenkredit --- Kreditprozess, Informationsbeschaffung und Kundenorientierung},
  journal = {Zeitschrift für das gesamte Kreditwesen (ZfgK)},
  year = {2005},
  volume = {58},
  number = {15},
  pages = {784--789},
  note = {Publication status: Published}
}

@article{BerensKSSU2005ServiceUnd,
  author = {W. Berens and R. Knappkötter and K. Segbers and A. Siemes and T. Ullrich},
  title = {Service und Prozessunterstützung in einem. Mit MinD Effizienz, Qualität und Kundenbindung im Firmenkundengeschäft steigern},
  journal = {Bankinformation},
  year = {2005},
  volume = {32},
  number = {1},
  pages = {28--32},
  note = {Publication status: Published}
}

@article{BerensPS2005Ausgestaltung,
  author = {W. Berens and T. Püthe and A. Siemes},
  title = {Ausgestaltung der Controllingsysteme im Mittelstand --- Ergebnisse einer Untersuchung},
  journal = {Controlling & Management},
  year = {2005},
  volume = {49},
  number = {3},
  pages = {186--191},
  note = {Publication status: Published}
}

@article{BerensSW2005Instrumente,
  author = {W. Berens and W. Schmitting and A. Wöhrmann},
  title = {Instrumente zur Senkung des Kapitaleinsatzes --- eine Analyse unter Berücksichtigung von Unternehmensbeispielen},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2005},
  volume = {16},
  number = {1},
  pages = {1--26},
  note = {Publication status: Published}
}

@article{FlackeS2005Veraenerte,
  author = {K. Flacke and A. Siemes},
  title = {Veränerte Finanzierungsrahmenbedingungen für den Mittelstand und dessen Unternehmenscontrolling --- Theoretische Betrachtung und empirische Erkenntnisse über den Stand der Umsetzung},
  journal = {Controlling},
  year = {2005},
  volume = {17},
  number = {4/5},
  pages = {251--259},
  note = {Publication status: Published}
}

@article{FlackeWL2005AnsaetzeZur,
  author = {K. Flacke and G. Wörner and U. Lotz},
  title = {Ansätze zur Strukturierung einer True-Sale-Verbriefung von Non-Performing Loans für deutsche Banken},
  journal = {Zeitschrift für Bankrecht und Bankwirtschaft (ZBB)},
  year = {2005},
  volume = {17},
  number = {6},
  pages = {426--435},
  note = {Publication status: Published}
}

@article{Hoffjan2005Calvados,
  author = {A. Hoffjan},
  title = {Calvados --- A Business Game for your Cost Accounting Course},
  journal = {Issue in Accounting Education},
  year = {2005},
  volume = {20},
  number = {2},
  pages = {63--80},
  note = {Publication status: Published}
}

@article{Hoffjan2005Wissenschaftliche,
  author = {A. Hoffjan},
  title = {Wissenschaftliche Internationale Controlling-Tagungen},
  journal = {Zeitschrift für Controlling und Management (ZfCM)},
  year = {2005},
  volume = {49},
  number = {1},
  pages = {33--35},
  note = {Publication status: Published}
}

@article{HoffjanK2005DieFallstudie,
  author = {A. Hoffjan and T. Kornetzki},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre: Währungsumrechnung im Planungs- und Kontrollprozess},
  journal = {Das Wirtschaftsstudium},
  year = {2005},
  volume = {34},
  number = {4},
  pages = {514--518},
  note = {Publication status: Published}
}

@article{HoffjanN2005Entsendungsunterstuetzung,
  author = {A. Hoffjan and P. Nevries},
  title = {Entsendungsunterstützung durch das internationale Controlling},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2005},
  volume = {57},
  number = {1},
  pages = {74--87},
  note = {Publication status: Published}
}

@article{KraftN2005Risikoberichterstattung,
  author = {M. Kraft and A. Nolte},
  title = {Risikoberichterstattung von Versicherungsunternehmen --- Analyse der Risikoberichte im Zeitablauf},
  journal = {Zeitschrift für die gesamte Versicherungswirtschaft},
  year = {2005},
  volume = {94},
  number = {3},
  pages = {430--455},
  note = {Publication status: Published}
}

@article{SegbersS2005Mittelstaendische,
  author = {K. Segbers and A. Siemes},
  title = {Mittelständische Unternehmen und ihr Kommunikationsverhalten gegenüber der Bank --- Ergebnisse einer empirischen Studie (Teil I)},
  journal = {Finanzbetrieb},
  year = {2005},
  volume = {7},
  number = {4},
  pages = {229--237},
  note = {Publication status: Published}
}

@article{SegbersS2005DerDialogZwischen,
  author = {K. Segbers and A. Siemes},
  title = {Der Dialog zwischen Firmenkunde und Bank kann durch Softwareunterstützung deutlich verbessert werden},
  journal = {Kredit & Rating Praxis},
  year = {2005},
  volume = {o. Jg.},
  number = {2},
  pages = {20--22},
  note = {Publication status: Published}
}

@article{SiemesS2005Mittelstaendische,
  author = {A. Siemes and K. Segbers},
  title = {Mittelständische Unternehmen und ihr Kommunikationsverhalten gegenüber der Bank --- Ergebnisse einer empirischen Studie (Teil II)},
  journal = {Finanzbetrieb},
  year = {2005},
  volume = {7},
  number = {5},
  pages = {311--320},
  note = {Publication status: Published}
}

@article{WoempenerHN2005Kulturelle,
  author = {A. Wömpener and A. Hoffjan and P. Nevries},
  title = {Kulturelle Einflüsse auf das internationale Controlling},
  journal = {Zeitschrift für Controlling&Management},
  year = {2005},
  volume = {49},
  number = {4},
  pages = {290--295},
  note = {Publication status: Published}
}

@article{BerensBH2004Controlling,
  author = {W. Berens and D. Bolte and A. Hoffjan},
  title = {Controlling im Rahmen der internationalen Steuerplanung},
  journal = {Controlling},
  year = {2004},
  volume = {16},
  number = {10},
  pages = {537--544},
  note = {Publication status: Published}
}

@article{BerensMRG2004OutcomeOrientiertes,
  author = {W. Berens and T. Mosiek and A. Röhrig and B. Gerhardt},
  title = {Outcome-orientiertes Management in der öffentlichen Verwaltung: Evolutionspfade zu einem wirkungsorientierten Controlling},
  journal = {Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {2004},
  volume = {56},
  number = {4},
  pages = {323--341},
  note = {Publication status: Published}
}

@article{BroserHS2004DieBilanzierung,
  author = {M. Broser and A. Hoffjan and J. Strauch},
  title = {Die Bilanzierung des Eigenkapitals von Kommanditgesellschaften nach IAS (rev. 2003)},
  journal = {Kapitalmarktorientierte Rechnungslegung},
  year = {2004},
  volume = {5},
  number = {November},
  pages = {452--459},
  note = {Publication status: Published}
}

@article{HeinenH2004ZurStrategischen,
  author = {C. Heinen and A. Hoffjan},
  title = {Zur strategischen Relevanz wettbewerbsbezogener Kosteninformationen},
  journal = {Die Betriebswirtschaft (DBW)},
  year = {2004},
  volume = {64},
  number = {2},
  pages = {211--227},
  note = {Publication status: Published}
}

@article{Hoffjan2004TheImageOf,
  author = {A. Hoffjan},
  title = {The Image of the Accountant in a German Context},
  journal = {Accounting and the Public Interest},
  year = {2004},
  volume = {2004},
  number = {4},
  pages = {62--89},
  note = {Publication status: Published}
}

@article{Hoffjan2004Competitive,
  author = {A. Hoffjan},
  title = {Competitive Intelligence},
  journal = {Zeitschrift für Planung & Unternehmenssteuerung},
  year = {2004},
  volume = {15},
  number = {1},
  pages = {109--114},
  note = {Publication status: Published}
}

@article{HoffjanR2004DieFallstudie,
  author = {A. Hoffjan and M. Rösmann},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre: Kapitalstrukturgestaltung einer Tochtergesellschaft in Mexiko},
  journal = {WISU},
  year = {2004},
  volume = {33},
  number = {2},
  pages = {208--210},
  note = {Publication status: Published}
}

@article{HoffjanS2004InternesRating,
  author = {A. Hoffjan and A. Schiffmann},
  title = {Internes Rating schont Eigenkapital},
  journal = {bank magazin},
  year = {2004},
  volume = {o. Jg.},
  number = {6},
  pages = {34--36},
  note = {Publication status: Published}
}

@article{SchmittingS2004EDVTechnische,
  author = {W. Schmitting and A. Siemes},
  title = {EDV-technische Umsetzung eines Risikomanagementmodells},
  journal = {Controlling},
  year = {2004},
  volume = {16},
  number = {2},
  pages = {103--109},
  note = {Publication status: Published}
}

@article{TriskaH2004Weiterentwicklung,
  author = {T. Triska and P. Haßmann},
  title = {Weiterentwicklung der Kostenrechnung im Studentenwerk Münster},
  journal = {Verwaltung und Management},
  year = {2004},
  volume = {10},
  number = {3},
  pages = {140--146},
  note = {Publication status: Published}
}

@article{BerensMGW2003Wirkungsorientiertes,
  author = {W. Berens and T. Mosiek and B. Gerhardt and A. Wirtz},
  title = {Wirkungsorientiertes Controlling- Wertschöpfungsanalyse in der öffentlichen Verwaltung am Beispiel der Bezirksregierung Münster},
  journal = {Controlling},
  year = {2003},
  volume = {15},
  number = {1},
  pages = {27--35},
  note = {Publication status: Published}
}

@article{BerensS2003ZumVerhaeltnis,
  author = {W. Berens and W. Schmitting},
  title = {Zum Verhältnis von Controlling, Interner Revision und Früherkennung vor dem Hintergrund der Corporate Governance},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2003},
  volume = {14},
  number = {4},
  pages = {353--377},
  note = {Publication status: Published}
}

@article{Hoffjan2003Competitor,
  author = {A. Hoffjan},
  title = {Competitor Accounting --- Controlling im Dienste der Konkurrenzanalyse},
  journal = {Zeitschrift für Controlling und Management (ZfCM)},
  year = {2003},
  volume = {47},
  number = {6},
  pages = {379--390},
  note = {Publication status: Published}
}

@article{Hoffjan2003HabenController,
  author = {A. Hoffjan},
  title = {Haben Controller ein Imageproblem?},
  journal = {Zeitschrift für Controlling und Management (ZfCM)},
  year = {2003},
  volume = {47},
  number = {5},
  pages = {298--300},
  note = {Publication status: Published}
}

@article{Hoffjan2003DasRollenbild,
  author = {A. Hoffjan},
  title = {Das Rollenbild des Controllers in Werbeanzeigen},
  journal = {Zeitschrift für Betriebswirtschaftslehre},
  year = {2003},
  volume = {74},
  number = {10},
  pages = {1025--1050},
  note = {Publication status: Published}
}

@article{Hoffjan2003Ertragsmanagement,
  author = {A. Hoffjan},
  title = {Ertragsmanagement für Krankenhäuser? Kapazitätsausgleich mittels Yield Management},
  journal = {Controlling},
  year = {2003},
  volume = {15},
  number = {9},
  pages = {469--475},
  note = {Publication status: Published}
}

@article{Hoffjan2003Competitor,
  author = {A. Hoffjan},
  title = {Competitor Accounting --- Zum Nutzen des Jahresabschlusses in der Konkurrenzanalyse},
  journal = {Betriebs-Berater},
  year = {2003},
  volume = {58},
  number = {28/29},
  pages = {1494--1498},
  note = {Publication status: Published}
}

@article{Hoffjan2003Erfolgsmessung,
  author = {A. Hoffjan},
  title = {Erfolgsmessung im internationalen Joint Venture},
  journal = {newmanagement},
  year = {2003},
  volume = {o. Jg.},
  number = {7/8},
  pages = {66--71},
  note = {Publication status: Published}
}

@article{Hoffjan2003DieFallstudie,
  author = {A. Hoffjan},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre --- Erbschaftsteuerplanung als klassisches Transportproblem},
  journal = {Das Wirtschaftsstudium},
  year = {2003},
  volume = {32},
  number = {2},
  pages = {220--223},
  note = {Publication status: Published}
}

@article{Hoffjan2003Visualisierung,
  author = {A. Hoffjan},
  title = {Visualisierung im Controlling --- Die Wetterkarte des Controllers},
  journal = {controller Magazin},
  year = {2003},
  volume = {28},
  number = {1},
  pages = {7--11},
  note = {Publication status: Published}
}

@article{HoffjanGS2003ZurPrognosefaehigkeit,
  author = {A. Hoffjan and D. Gaschik and A. Siemes},
  title = {Zur Prognosefähigkeit des Black & Scholes Modells --- Empirische Untersuchung auf Bewertungstendenzen an der Eurex},
  journal = {Finanzbetrieb},
  year = {2003},
  volume = {5},
  number = {2},
  pages = {96--103},
  note = {Publication status: Published}
}

@article{HoffjanR2003Kapitalstrukturgestaltung,
  author = {A. Hoffjan and M. Rösmann},
  title = {Kapitalstrukturgestaltung ausländischer Tochtergesellschaften},
  journal = {Das Wirtschaftsstudium},
  year = {2003},
  volume = {32},
  number = {8/9},
  pages = {1047--1055},
  note = {Publication status: Published}
}

@article{HoffjanS2003TerraIncognita,
  author = {A. Hoffjan and W. Schmitting},
  title = {Terra Incognita Controlleri},
  journal = {Critical Perspectives on Accounting},
  year = {2003},
  volume = {14},
  number = {7},
  pages = {707--712},
  doi = {10.1016/S1045-2354(02)00193-4},
  note = {Publication status: Published}
}

@article{HoffjanSS2003YieldManagement,
  author = {A. Hoffjan and M. Schröder and T. Schröder},
  title = {Yield Management steigert Ertrag des Krankenhauses --- Wie die Städtischen Krankenhäuser Krefeld ihre Leistung zu verschiedenen Zeiten und unterschiedlichen Preisen verkaufen},
  journal = {führen & wirtschaften im Krankenhaus},
  year = {2003},
  volume = {20},
  number = {1},
  pages = {15--23},
  note = {Publication status: Published}
}

@article{Mosiek2003RisikoReporting,
  author = {T. Mosiek},
  title = {Risiko Reporting --- konzeptionelle und dv-technische Anforderungen an ein Risikoberichtswesen},
  journal = {Zeitschrift für Controlling & Management (ZfCM)},
  year = {2003},
  volume = {47},
  number = {1},
  pages = {15--18},
  note = {Publication status: Published}
}

@article{OeppingS2003Strategisches,
  author = {H. Oepping and A. Siemes},
  title = {Strategisches Risikomanagement mit der Balanced Scorecard},
  journal = {controller magazin},
  year = {2003},
  volume = {28},
  number = {3},
  pages = {229--238},
  note = {Publication status: Published}
}

@article{SchmittingS2003Konzeption,
  author = {W. Schmitting and A. Siemes},
  title = {Konzeption eines Risikomanagement-Modells --- Begriffsrahmen und IT-Umsetzung},
  journal = {controller magazin},
  year = {2003},
  volume = {28},
  number = {6},
  pages = {533--540},
  note = {Publication status: Published}
}

@article{BerensS2002DueDiligence,
  author = {W. Berens and J. Strauch},
  title = {Due Diligence bei Unternehmensakquisitionen --- Eine empirische Untersuchung -},
  journal = {WPg --- Die Wirtschaftsprüfung},
  year = {2002},
  volume = {55},
  number = {10},
  pages = {511--525},
  note = {Publication status: Published}
}

@article{FlackeS2002DasFaktorenmodell,
  author = {K. Flacke and A. Siemes},
  title = {Das Faktorenmodell zur Risikoquantifizierung von internationalen Bondportfolios},
  journal = {Finanz Betrieb},
  year = {2002},
  volume = {4},
  number = {11},
  pages = {667--675},
  note = {Publication status: Published}
}

@article{Hoffjan2002Gesetzgebung,
  author = {A. Hoffjan},
  title = {Gesetzgebung als Kostentreiber --- Aufgaben der Politik im Reformprozess der Bundesanstalt},
  journal = {arbeit und beruf},
  year = {2002},
  volume = {53},
  number = {6},
  pages = {161--163},
  note = {Publication status: Published}
}

@article{Hoffjan2002GoUndSchach,
  author = {A. Hoffjan},
  title = {Go und Schach als Erklärungsmuster internationaler Wettbewerbsstrategien},
  journal = {new management},
  year = {2002},
  volume = {o. Jg.},
  number = {9},
  pages = {16--25},
  note = {Publication status: Published}
}

@article{KrenselSA2002ControllingCase,
  author = {C. Krensel and A. Siemes and S. Afra},
  title = {Controlling-Case Study: Stock Options als ein Instrument erfolgsorientierter Vergütung bei im NEMAX 50 notierten Unternehmen},
  journal = {Controlling},
  year = {2002},
  volume = {14},
  number = {12},
  pages = {707--714},
  note = {Publication status: Published}
}

@article{Siemes2002EineMarktorientierte,
  author = {A. Siemes},
  title = {Eine marktorientierte Bewertung des Bonitätsrisikos von Unternehmensanleihen --- Eine empirische Untersuchung des Kreditrisikos von Corporate Bonds mittels Künstlicher Neuronaler Netze},
  journal = {Finanz Betrieb},
  year = {2002},
  volume = {4},
  number = {4},
  pages = {244--255},
  note = {Publication status: Published}
}

@article{Strauch2002Buchbesprechung,
  author = {J. Strauch},
  title = {Buchbesprechung von Eggenberger, Jens: Gesellschaftsrechtliche Voraussetzungen und Folgen einer due-diligence Prüfung},
  journal = {Die Wirtschaftsprüfung},
  year = {2002},
  volume = {55},
  number = {10},
  pages = {552--553},
  note = {Publication status: Published}
}

@article{StrauchLU2002Unternehmensbewertungsverfahren,
  author = {J. Strauch and C. Lütke-Uhlenbrock},
  title = {Unternehmensbewertungsverfahren beim Börsengang an den Neuen Markt --- Eine empirische Analyse von Researchberichten},
  journal = {Finanz Betrieb},
  year = {2002},
  volume = {4},
  number = {6},
  pages = {366--376},
  note = {Publication status: Published}
}

@article{BerensSS2001Projektcontrolling,
  author = {W. Berens and A. Schulenberg and A. Siemes},
  title = {Projektcontrolling in der Westdeutschen Genossenschafts-Zentralbank eG (WGZ-Bank)},
  journal = {Controlling},
  year = {2001},
  volume = {13},
  number = {12},
  pages = {623--629},
  note = {Publication status: Published}
}

@article{BerensS2001Wertorientierte,
  author = {W. Berens and J. Strauch},
  title = {Wertorientierte Unternehmensführung},
  journal = {RATIO --- Zeitschrift des RKW Baden-Württemberg},
  year = {2001},
  volume = {7},
  number = {2},
  pages = {11--13},
  note = {Publication status: Published}
}

@article{Schmitting2001DieFallstudie,
  author = {W. Schmitting},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre: Produktions- und Absatzprogrammplanung},
  journal = {Das Wirtschaftsstudium WISU},
  year = {2001},
  volume = {30},
  number = {12},
  pages = {1650--1652},
  note = {Publication status: Published}
}

@article{Strauch2001Buchbesprechung,
  author = {J. Strauch},
  title = {Buchbesprechung von Muche, Thomas: Unternehmensbewertung unter Einbezug von Steuer- und Handelsrecht, Lohmar, Köln 2000},
  journal = {Die Wirtschaftsprüfung},
  year = {2001},
  volume = {54},
  number = {23},
  pages = {1428--1429},
  note = {Publication status: Published}
}

@article{Strauch2001Buchbesprechung,
  author = {J. Strauch},
  title = {Buchbesprechung von Jakubowicz, Viktor: Wertorientierte Unternehmensführung: Ökonomische Grundlagen --- Planungsansatz --- Bewertungsmethodik},
  journal = {Die Wirtschaftsprüfung},
  year = {2001},
  volume = {54},
  number = {21},
  pages = {1288--1289},
  note = {Publication status: Published}
}

@article{Strauch2001Buchbesprechung,
  author = {J. Strauch},
  title = {Buchbesprechung von Hering, Thomas: Finanzwirtschaftliche Unternehmensbewertung},
  journal = {Die Wirtschaftsprüfung},
  year = {2001},
  volume = {54},
  number = {4},
  pages = {233--233},
  note = {Publication status: Published}
}

@article{BerensH2000DieFallstudie,
  author = {W. Berens and A. Hoffjan},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre --- Das Semesterticket als strategisches Spiel},
  journal = {WISU},
  year = {2000},
  volume = {29},
  number = {7},
  pages = {957--960},
  note = {Publication status: Published}
}

@article{BerensHP2000VentureCapitalFinanzierung,
  author = {W. Berens and A. Hoffjan and R. Pakulla},
  title = {Venture-Capital-Finanzierung},
  journal = {WiSt --- Wirtschaftswissenschaftliches Studium},
  year = {2000},
  volume = {29},
  number = {5},
  pages = {287--291},
  note = {Publication status: Published}
}

@article{BerensHP2000Fallstudie,
  author = {W. Berens and A. Hoffjan and R. Pakulla},
  title = {Fallstudie: Venture-Capital-Finanzierung eines Biotechnologieunternehmens},
  journal = {WiSt --- Wirtschaftswissenschaftliches Studium},
  year = {2000},
  volume = {29},
  number = {5},
  pages = {297--300},
  note = {Publication status: Published}
}

@article{BerensKM2000DieBalanced,
  author = {W. Berens and M. Karlowitsch and M. Mertes},
  title = {Die Balanced Scorecard als Controllinginstrument in Non-Profit-Organisationen},
  journal = {Controlling},
  year = {2000},
  volume = {12},
  number = {1},
  pages = {23--28},
  note = {Publication status: Published}
}

@article{Hoffjan2000Verhaltenssteuerung,
  author = {A. Hoffjan},
  title = {Verhaltenssteuerung mittels Verrechnungspreisen im betrieblichen Abfallmanagement},
  journal = {WISU},
  year = {2000},
  volume = {29},
  number = {12},
  pages = {1635--1638},
  note = {Publication status: Published}
}

@article{Hoffjan2000Dienstleistung,
  author = {A. Hoffjan},
  title = {Dienstleistung gut, Wirtschaftlichkeit unbefriedigend},
  journal = {Mitbestimmung},
  year = {2000},
  volume = {46},
  number = {9},
  pages = {30--33},
  note = {Publication status: Published}
}

@article{Hoffjan2000CallCenter,
  author = {A. Hoffjan},
  title = {Call Center eines Zeitungsvertriebs},
  journal = {WiSt},
  year = {2000},
  volume = {29},
  number = {7},
  pages = {417--420},
  note = {Publication status: Published}
}

@article{Hoffjan2000Controlling,
  author = {A. Hoffjan},
  title = {Controlling als ein Elemenet des "Neuen Steuerungsmodells" --- Zehn Handlungsfelder als exemplarische Problembereiche},
  journal = {Die Polizei},
  year = {2000},
  volume = {o.Jg.},
  number = {5},
  pages = {146--150},
  note = {Publication status: Published}
}

@article{Hoffjan2000Fallstudie,
  author = {A. Hoffjan},
  title = {Fallstudie: Absatzsegmentrechnung bei der SAFESHOE},
  journal = {WiSt},
  year = {2000},
  volume = {29},
  number = {3},
  pages = {175--180},
  note = {Publication status: Published}
}

@article{Hoffjan2000Budgetierung,
  author = {A. Hoffjan},
  title = {Budgetierung in der öffentlichen Verwaltung: Planfortschreibung --- Zero Base Budgeting --- Produktbudgetierung},
  journal = {Finanzwirtschaft},
  year = {2000},
  volume = {54},
  number = {2},
  pages = {25--28},
  note = {Publication status: Published}
}

@article{HoffjanR2000Absatzmanagementrechnung,
  author = {A. Hoffjan and J. Reinermann},
  title = {Absatzmanagementrechnung},
  journal = {WiSt},
  year = {2000},
  volume = {29},
  number = {3},
  pages = {129--135},
  note = {Publication status: Published}
}

@article{HoffjanS2000TerraIncognita,
  author = {A. Hoffjan and W. Schmitting},
  title = {Terra Incognita Controlleri},
  journal = {controller magazin},
  year = {2000},
  volume = {25},
  number = {6},
  pages = {509--511},
  note = {Publication status: Published}
}

@article{Mertes2000Grundsaetze,
  author = {M. Mertes},
  title = {Grundsätze der Strategischen Planung},
  journal = {ANZAG Magazin},
  year = {2000},
  volume = {53},
  number = {April/Mai},
  pages = {18--20},
  note = {Publication status: Published}
}

@article{SandbergB2000ErfolgFundiert,
  author = {B. Sandberg and R. Bertelsmann},
  title = {Erfolg fundiert ermitteln- Die Festlegung hochschulspezifischer Kostenträger},
  journal = {Wissenschaftsmanagement},
  year = {2000},
  volume = {6},
  number = {3},
  pages = {11--17},
  note = {Publication status: Published}
}

@article{BerensH1999Jahresabschlusspolitische,
  author = {W. Berens and A. Hoffjan},
  title = {Jahresabschlußpolitische Sachverhaltsgestaltungen},
  journal = {WISU --- Das Wirtschaftsstudium},
  year = {1999},
  volume = {28},
  number = {10},
  pages = {1282--1294},
  note = {Publication status: Published}
}

@article{BerensH1999Fallstudie,
  author = {W. Berens and A. Hoffjan},
  title = {Fallstudie: Sachverhaltsgestaltende Ergebniskosmetik},
  journal = {WISU --- Das Wirtschaftsstudium},
  year = {1999},
  volume = {28},
  number = {10},
  pages = {1324--1328},
  note = {Publication status: Published}
}

@article{BerensJK1999Einfuehrung,
  author = {W. Berens and C. Junga and P. Kamp},
  title = {Einführung einer Kosten- und Leistungsrechnung in der nordrhein-westfälischen Justiz},
  journal = {Controlling},
  year = {1999},
  volume = {11},
  number = {2},
  pages = {61--66},
  note = {Publication status: Published}
}

@article{Hoffjan1999VomArbeitsamt,
  author = {A. Hoffjan},
  title = {Vom Arbeitsamt zum Arbeitsmarktkonzern --- Unternehmerische Perspektive für die Bundesanstalt für Arbeit},
  journal = {Arbeit und Beruf},
  year = {1999},
  volume = {50},
  number = {11},
  pages = {323--324},
  note = {Publication status: Published}
}

@article{Hoffjan1999CALVADOS,
  author = {A. Hoffjan},
  title = {CALVADOS --- Planspiel zur Koordination dezentraler Pläne},
  journal = {Zeitschrift für Planung},
  year = {1999},
  volume = {10},
  number = {2},
  pages = {133--156},
  note = {Publication status: Published}
}

@article{Hoffjan1999DerPraktische,
  author = {A. Hoffjan},
  title = {Der praktische Fall: Nutzen-Kosten-Untersuchungen bei der thermischen Abfallbehandlung},
  journal = {Verwaltungsrundschau},
  year = {1999},
  volume = {45},
  number = {7},
  pages = {251--255},
  note = {Publication status: Published}
}

@article{HoffjanS1999Erwartungsbildung,
  author = {A. Hoffjan and A. Siemes},
  title = {Erwartungsbildung und Aktienkursentwicklung},
  journal = {WISU},
  year = {1999},
  volume = {28},
  number = {4},
  pages = {452--458},
  note = {Publication status: Published}
}

@article{KirmsseS1999DerNeueGrundsatz,
  author = {S. Kirmße and A. Siemes},
  title = {Der neue Grundsatz II --- eine kritische Betrachtung der Erfassung unechter Pensionsgeschäfte},
  journal = {Zeitschrift für das gesamte Kreditwesen (ZfgK)},
  year = {1999},
  volume = {52},
  number = {20},
  pages = {1116--1118},
  note = {Publication status: Published}
}

@article{BerensBF1998Einfuehrung,
  author = {W. Berens and H.-H. Bücker and Th. Finken},
  title = {Einführung der Kosten- und Leistungsrechnung in Landesbildungseinrichtungen Nordrhein-Westfalens},
  journal = {Krp --- Kostenrechnungspraxis},
  year = {1998},
  number = {6},
  pages = {373--380},
  note = {Publication status: Published}
}

@article{BerensH1998Meinungsspiegel,
  author = {W. Berens and A. Hoffjan},
  title = {Meinungsspiegel zum Thema "Benchmarking"},
  journal = {BFuP (BFuP)},
  year = {1998},
  number = {4},
  pages = {451--470},
  note = {Publication status: Published}
}

@article{BerensHL1998Anregungen,
  author = {W. Berens and A. Hoffjan and R. Lienert},
  title = {Anregungen zur Implementierung von Qualitätsmanagement},
  journal = {das Krankenhaus},
  year = {1998},
  number = {3},
  pages = {124--128},
  note = {Publication status: Published}
}

@article{BurchertHH1998Finanzwirtschaftliche,
  author = {H. Burchert and T. Hering and A. Hoffjan},
  title = {Finanzwirtschaftliche Probleme mittelständischer Unternehmen},
  journal = {BFuP (BFuP)},
  year = {1998},
  number = {3},
  pages = {241--262},
  note = {Publication status: Published}
}

@article{Hoffjan1998WennDasControlling,
  author = {A. Hoffjan},
  title = {Wenn das Controlling scheitert --- Zum Verhaltensbezug des Verwaltungs-Controlling},
  journal = {Der Gemeindehaushalt},
  year = {1998},
  volume = {99},
  number = {12},
  pages = {267--272},
  note = {Publication status: Published}
}

@article{Hoffjan1998DerKleinePrinz,
  author = {A. Hoffjan},
  title = {Der kleine Prinz und die Bundesanstalt für Arbeit},
  journal = {Arbeit und Beruf},
  year = {1998},
  volume = {49},
  number = {4},
  pages = {101--102},
  note = {Publication status: Published}
}

@article{HoffjanE1998Beteiligungscontrolling,
  author = {A. Hoffjan and C. Eltze},
  title = {Beteiligungscontrolling im Merger & Acquisition-Prozess},
  journal = {Zeitschrift für Planung},
  year = {1998},
  number = {9},
  pages = {145--160},
  note = {Publication status: Published}
}

@article{BerensH1997NeueSteuerungsmodelle,
  author = {W. Berens and A. Hoffjan},
  title = {Neue Steuerungsmodelle für die öffentlichen Verwaltungen und Dienstleistungsbereiche: Meinungen zum Thema},
  journal = {BFuP --- Betriebswirtschaftliche Forschung und Praxis (BFuP)},
  year = {1997},
  number = {6},
  pages = {704--720},
  note = {Publication status: Published}
}

@article{BrueningH1997Gesamtbankbesteuerung,
  author = {J.-B. Brüning and A. Hoffjan},
  title = {Gesamtbankbesteuerung mit Risk-Return-Kennzahlen},
  journal = {Die Bank},
  year = {1997},
  volume = {o.Jg.},
  number = {6},
  pages = {362--369},
  note = {Publication status: Published}
}

@article{HoffjanS1997Controlling,
  author = {A. Hoffjan and G. Sandrock},
  title = {Controlling für die Arbeitsverwaltung --- Patentrezepte oder Scharlatanerie?},
  journal = {arbeit und beruf},
  year = {1997},
  number = {10},
  pages = {289--293},
  note = {Publication status: Published}
}

@article{HausmannH1996DieWertermittlung,
  author = {A. Hausmann and A. Hoffjan},
  title = {Die Wertermittlung bei Ausübung konzessionsvertraglicher Übernahmerechte in der Energiewirtschaft},
  journal = {Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen},
  year = {1996},
  volume = {19},
  number = {2},
  pages = {145--164},
  note = {Publication status: Published}
}

@article{HoffjanJ1996ProdukteAls,
  author = {A. Hoffjan and C. Junga},
  title = {Produkte als Kernelement im Neuen Steuerungsmodell: Eine kritische Analyse},
  journal = {Verwaltung und Management},
  year = {1996},
  volume = {2},
  number = {1},
  pages = {43--48},
  note = {Publication status: Published}
}

@article{Schmitting1996Kostensenkung,
  author = {W. Schmitting},
  title = {Kostensenkung durch Workflow Management im Verwaltungsbereich},
  journal = {Engineering-Data-Management Report},
  year = {1996},
  volume = {-},
  number = {3},
  pages = {14--21},
  note = {Publication status: Published}
}

@article{BerensH1995DieDeutsche,
  author = {W. Berens and A. Hoffjan},
  title = {Die Deutsche Angestelltengewerkschaft und ihre Rechenprobleme},
  journal = {WISU --- Das Wirtschaftsstudium},
  year = {1995},
  number = {3},
  pages = {185--186},
  note = {Publication status: Published}
}

@article{BerensH1995Wertermittlung,
  author = {W. Berens and A. Hoffjan},
  title = {Wertermittlung von Immobilien auf Basis vollständiger Finanzpläne},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung},
  year = {1995},
  number = {4},
  pages = {373--395},
  note = {Publication status: Published}
}

@article{BerensH1995BeamteOder,
  author = {W. Berens and A. Hoffjan},
  title = {Beamte oder Angestellte --- Wer ist für den Arbeitgeber billiger?},
  journal = {Zeitschrift für Beamtenrecht},
  year = {1995},
  number = {5},
  pages = {139--142},
  note = {Publication status: Published}
}

@article{BerensHKZ1995DasManagement,
  author = {W. Berens and A. Hoffjan and W. Kopplin and W. Zahn},
  title = {Das Management von Gemeinkosten im Target Costing-Prozeß am Beispiel eines Automobilzulieferers},
  journal = {Krp --- Kostenrechnungspraxis},
  year = {1995},
  number = {5},
  pages = {261--267},
  note = {Publication status: Published}
}

@article{BerensHS1995MarketingControlling,
  author = {W. Berens and A. Hoffjan and M. Saam},
  title = {Marketing-Controlling als Koordinationsinstrument in Unternehmen des öffentlichen Personennahverkehrs},
  journal = {Krp --- Kostenrechnungspraxis},
  year = {1995},
  number = {2},
  pages = {93--98},
  note = {Publication status: Published}
}

@article{BerensHS1995OEkologiebezogenes,
  author = {W. Berens and A. Hoffjan and M. Strack},
  title = {Ökologiebezogenes Controlling --- Umweltorientierte Koordination in kommunalen Versorgungsunternehmen},
  journal = {Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen},
  year = {1995},
  number = {2},
  pages = {143--160},
  note = {Publication status: Published}
}

@article{Hoffjan1995ZurPreisbildung,
  author = {A. Hoffjan},
  title = {Zur Preisbildung bei Verwaltungsleistungen},
  journal = {Der Gemeindehaushalt},
  year = {1995},
  volume = {96},
  number = {1},
  pages = {13--16},
  note = {Publication status: Published}
}

@article{Hoffjan1995CostBenchmarking,
  author = {A. Hoffjan},
  title = {Cost Benchmarking als Instrument des strategischen Kostenmanagement},
  journal = {Zeitschrift für Planung},
  year = {1995},
  volume = {6},
  number = {2},
  pages = {155--166},
  note = {Publication status: Published}
}

@article{Hoffjan1995ZurMakeOrBuyProblematik,
  author = {A. Hoffjan},
  title = {Zur Make-or-Buy-Problematik in der öffentlichen Verwaltung},
  journal = {Die Verwaltung},
  year = {1995},
  volume = {28},
  number = {3},
  pages = {389--401},
  note = {Publication status: Published}
}

@article{HoffjanL1995Kostensenkung,
  author = {A. Hoffjan and S. Liske},
  title = {Kostensenkung durch Target Costing --- Strategisches Zielkostenmanagement im Zahlungsverkehr der Banken},
  journal = {Bank Magazin},
  year = {1995},
  volume = {o.Jg.},
  number = {10},
  pages = {55--60},
  note = {Publication status: Published}
}

@article{HoffjanL1995Strategisches,
  author = {A. Hoffjan and S. Liske},
  title = {Strategisches Kostenmanagement im Massengeschäft von Kreditinstituten},
  journal = {BankArchiv},
  year = {1995},
  volume = {43},
  number = {9},
  pages = {680--689},
  note = {Publication status: Published}
}

@article{Hoffjan1994Qualitaetsmanagement,
  author = {A. Hoffjan},
  title = {Qualitätsmanagement in der öffentlichen Verwaltung},
  journal = {Verwaltungsrundschau},
  year = {1994},
  volume = {40},
  number = {1},
  pages = {7--10},
  note = {Publication status: Published}
}

@article{Hoffjan1994Fallstudien,
  author = {A. Hoffjan},
  title = {Fallstudien zur Wirtschaftslehre der öffentlichen Verwaltung -Erwiderung-},
  journal = {Verwaltungsführung --- Organisation --- Personal},
  year = {1994},
  volume = {16},
  number = {1},
  pages = {76--77},
  note = {Publication status: Published}
}

@article{Hoffjan1994Budgetierung,
  author = {A. Hoffjan},
  title = {Budgetierung als ein Beitrag zur Sicherung der Handlungsfähigkeit in der Arbeitsmarktpolitik},
  journal = {Arbeit und Beruf},
  year = {1994},
  volume = {45},
  number = {4},
  pages = {104--108},
  note = {Publication status: Published}
}

@article{Hoffjan1994Strategisches,
  author = {A. Hoffjan},
  title = {Strategisches Zielkostenmanagement für öffentliche Investitionen},
  journal = {Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen},
  year = {1994},
  volume = {17},
  number = {3},
  pages = {24--38},
  note = {Publication status: Published}
}

@article{Hoffjan1994Effizienzvergleiche,
  author = {A. Hoffjan},
  title = {Effizienzvergleiche öffentlicher Theater},
  journal = {Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen},
  year = {1994},
  volume = {17},
  number = {3},
  pages = {292--310},
  note = {Publication status: Published}
}

@article{Hoffjan1994Strategisches,
  author = {A. Hoffjan},
  title = {Strategisches Zielkostenmanagement im Zahlungsverkehr der Banken},
  journal = {Die Bank},
  year = {1994},
  volume = {o.Jg.},
  number = {10},
  pages = {594--599},
  note = {Publication status: Published}
}

@article{Pesch1994AnEvaluation,
  author = {A. Pesch},
  title = {An evaluation of the Taguchi's method for online quality control},
  journal = {International Journal of Production Research},
  year = {1994},
  pages = {263--272},
  note = {Publication status: Published}
}

@article{Pesch1994Shusa,
  author = {A. Pesch},
  title = {Shusa},
  journal = {WISU},
  year = {1994},
  volume = {24},
  pages = {197--197},
  note = {Publication status: Published}
}

@article{Pesch1994Empowerment,
  author = {A. Pesch},
  title = {Empowerment},
  journal = {WISU},
  year = {1994},
  volume = {24},
  pages = {508--508},
  note = {Publication status: Published}
}

@article{SchmitzP1994Abweichungsanalyse,
  author = {E. Schmitz and A. Pesch},
  title = {Abweichungsanalyse für Zinsstruktur-Kurven},
  journal = {Die Bank},
  year = {1994},
  volume = {o.Jg.},
  number = {9},
  pages = {550--553},
  note = {Publication status: Published}
}

@article{BerensP1993DieFallstudie,
  author = {W. Berens and A. Pesch},
  title = {Die Fallstudie aus der Betriebswirtschaftslehre, Taguchi-Methoden der Off-Line Qualitätssicherung},
  journal = {WISU --- Das Wirtschaftsstudium},
  year = {1993},
  pages = {845--849},
  note = {Publication status: Published}
}

@article{Berens1993HoeherePension,
  author = {W. Berens},
  title = {Höhere Pension aufgrund des Versorgungsabschlags für Beamte?!},
  journal = {Betriebs-Berater},
  year = {1993},
  pages = {937 f.},
  note = {Publication status: Published}
}

@article{Berens1993Kurzfassung,
  author = {W. Berens},
  title = {Kurzfassung der Antrittsvorlesung an der Heinrich-Heine-Universität Düsseldorf "Controlling und analytische Fähigkeiten"},
  journal = {Düsseldorfer uni zeitung},
  year = {1993},
  volume = {22},
  number = {2},
  pages = {20},
  note = {Publication status: Published}
}

@article{BerensB1993OrdnungInDie,
  author = {W. Berens and E. Brandt},
  title = {Ordnung in die Beihilfeunterlagen!},
  journal = {Schule Heute},
  year = {1993},
  volume = {33},
  number = {4},
  pages = {22--22},
  note = {Publication status: Published}
}

@article{BerensB1993OrdnungInDie,
  author = {W. Berens and E. Brandt},
  title = {Ordnung in die Beihilfeunterlagen!},
  journal = {Neue deutsche Schule},
  year = {1993},
  volume = {46},
  number = {4},
  pages = {32--32},
  note = {Publication status: Published}
}

@article{BerensP1993TaguchiMethoden,
  author = {W. Berens and A. Pesch},
  title = {Taguchi-Methoden der Off-Line Qualitätssicherung I u. II},
  journal = {WISU Das Wirtschaftsstudium},
  year = {1993},
  pages = {526--604},
  note = {Publication status: Published}
}

@article{Pesch1993WKBApproximation,
  author = {A. Pesch},
  title = {WKB Approximation for a Quarkonium Equitation},
  journal = {International Journal of Theoretical Physics},
  year = {1993},
  pages = {1225--1236},
  note = {Publication status: Published}
}

@article{Berens1992DerKaufVon,
  author = {W. Berens},
  title = {Der Kauf von Flugtickets als Zuordnungsproblem. Die Fallstudie aus der Betriebswirtschaftslehre},
  journal = {WISU --- Das Wirtschaftsstudium},
  year = {1992},
  pages = {658 f.},
  note = {Publication status: Published}
}

@article{BerensP1992Grundlagen,
  author = {W. Berens and A. Pesch},
  title = {Grundlagen der Linearen Optimierung --- Beziehungen zwischen Ausgangs- und Endtableau und Sensitivitätsanalyse},
  journal = {WISU --- Das Wirtschaftsstudium},
  year = {1992},
  pages = {755 f., 759 f., 763, 869-873},
  note = {Publication status: Published}
}

@article{Berens1991Geaenderte,
  author = {W. Berens},
  title = {Geänderte Beamtenversorgung bei Teilzeitbeschäftigung und Beurlaubung. Analyse und Vorschlag für ein Übergangsrecht},
  journal = {Betriebs-Berater},
  year = {1991},
  pages = {687--689},
  note = {Publication status: Published}
}

@article{Berens1990StreitUmEine,
  author = {W. Berens},
  title = {Streit um eine Aufkündigung des Rentenkonsenses unnötig (Pressemitteilung)},
  journal = {Veröffentlichung des Instituts für Industrie- und Krankenhausbetriebslehre der Universität Münster},
  year = {1990},
  number = {29},
  pages = {1--1},
  note = {Publication status: Published}
}

@article{BerensP1990WelcheUni,
  author = {W. Berens and K. Pott},
  title = {"Welche Uni ist die beste?" Liegt die Antwort wirklich schon vor?},
  journal = {DUZ Das Hochschulmagazin},
  year = {1990},
  number = {3},
  pages = {14--16},
  note = {Publication status: Published}
}

@article{Berens1989ABewitched,
  author = {W. Berens},
  title = {A Bewitched Fermat-Problem},
  journal = {IIE Transactions, Industrial Engineering Research & Development},
  year = {1989},
  volume = {21},
  number = {1},
  pages = {73--75},
  note = {Publication status: Published}
}

@article{Berens1989Stellungnahme,
  author = {W. Berens},
  title = {Stellungnahme zum Gesetzentwurf der Bundesregierung (Drucksache 469/89) vom 8.9.89 für
das Hearing im Bundestagsinnenausschuß am 4.10.1989: Sinnwidrige Auswirkungen des
Versorgungsabschlags setzen sich auch im "Entwurf eines Gesetzes zur Änderung des Beamtenversorgungsgesetzes
und sonstiger dienst- und versorgungsrechtlicher Vorschriften
(BeamtVGÄndG)" fort},
  journal = {Veröffentlichungen des Instituts für Industrie- und Krankenhausbetriebslehre der Universität Münster},
  year = {1989},
  number = {27},
  pages = {1--6},
  note = {Publication status: Published}
}

@article{BerensST1989Wirtschaftlichkeitsanalyse,
  author = {W. Berens and J. Schlüchtermann and J. Thiede},
  title = {Wirtschaftlichkeitsanalyse für medizinisch-technische Großgeräte unter Berücksichtigung veränderter Arbeitsabläufe am Beispiel einer Ergänzungsinvestition am Magnetresonanztomographen},
  journal = {f&w --- führen und wirtschaften im Krankenhaus},
  year = {1989},
  number = {5},
  pages = {381--385},
  note = {Publication status: Published}
}

@article{BerensEK1988DieLaengerfristige,
  author = {W. Berens and D. Everding and D. Kramer},
  title = {Die längerfristige Beurlaubung von Beamten --- Eine Wirtschaftlichkeitsrechnung},
  journal = {Zeitschrift für Beamtenrecht},
  year = {1988},
  volume = {36},
  number = {11},
  pages = {337--347},
  note = {Publication status: Published}
}

@article{Berens1988HowToInspire,
  author = {W. Berens},
  title = {How to Inspire Students Suffering from Information-Overload},
  journal = {IIE-Transactions, Industrial Engineering Research & Development},
  year = {1988},
  volume = {20},
  number = {1},
  pages = {119--120},
  note = {Publication status: Published}
}

@article{Berens1988TheSuitability,
  author = {W. Berens},
  title = {The Suitability of the Weighted lp-Norm in Estimating Actual Road Distances},
  journal = {European Journal of Operational Research},
  year = {1988},
  number = {34},
  pages = {39--43},
  note = {Publication status: Published}
}

@article{BerensFSBLVV1988Entlastung,
  author = {W. Berens and K. Fischer and J. Schlüchtermann and M. Berning and K. Linten and F. Vallée and R. Ventzke},
  title = {Entlastung des Personals von administrativen Arbeiten. RAROP --- Ein interaktives Programmpaket zur Beschleunigung und Verbesserung der Personaleinsatzplanung in der Radiologie mittels PC},
  journal = {f&w --- führen und wirtschaften im Krankenhaus},
  year = {1988},
  number = {6},
  pages = {38--41},
  note = {Publication status: Published}
}

@article{BerensK1988OnEstimating,
  author = {W. Berens and F.-J. Körling},
  title = {On Estimating Road Distances by Mathematical Functions --- A Rejoinder},
  journal = {European Journal of Operational Research},
  year = {1988},
  number = {36},
  pages = {254--255},
  note = {Publication status: Published}
}

@article{Berens1987ZurEntscheidungsrelevanz,
  author = {W. Berens},
  title = {Zur Entscheidungsrelevanz einer Durchschnittsgröße, oder: Judex non calculat},
  journal = {Betriebsberater},
  year = {1987},
  pages = {2089--2091},
  note = {Publication status: Published}
}

@article{Berens1987Zwischenbericht,
  author = {W. Berens},
  title = {Zwischenbericht über ein Beispiel: Möglichkeiten und Grenzen des Individuums in der Demokratie},
  journal = {Politische Studien},
  year = {1987},
  volume = {39},
  number = {Heft 293},
  pages = {249--256},
  note = {Publication status: Published}
}

@article{BerensSHGK1987DieTourenplanung,
  author = {W. Berens and  Schlüchtermann and R. Huesmann and J. Godehardt and St. Keuchel},
  title = {Die Tourenplanung als zielsetzungsdefektes Problem: Luftlinienminimierung versus Kostenminimierung},
  journal = {Veröffentlichungen des Instituts für Industrie- und Krankenhausbetriebslehre der Universität Münster},
  year = {1987},
  number = {23},
  pages = {1--14},
  note = {Publication status: Published}
}

@article{Berens1986Versorgungsabschlag,
  author = {W. Berens},
  title = {Versorgungsabschlag für Beamte: Geringere Pension aufgrund zusätzlicher Beschäftigungszeiten},
  journal = {Veröffentlichungen des Instituts für industrielle Unternehmensforschung der Universität Münster},
  year = {1986},
  number = {18},
  note = {Publication status: Published}
}

@article{BerensH1986Linearkombinationen,
  author = {W. Berens and J. Hoffmann},
  title = {Linearkombinationen von Variablen in der Regressionsanalyse: Eine untere Schranke für das lineare, einfache Bestimmtheitsmaß},
  journal = {Veröffentlichungen des Instituts für Industrielle Unternehmensforschung der Universität Münster},
  year = {1986},
  number = {14},
  pages = {1--8},
  note = {Publication status: Published}
}

@article{Berens1985DerVersorgungsabschlag,
  author = {W. Berens},
  title = {Der Versorgungsabschlag bei Teilzeitbeschäftigung und Beurlaubung von Beamten. Eine quantitative Analyse des sinnwidrigen Zusammenwirkens zweier --- isoliert betrachtet --- sinnvoll erscheinender Gedanken},
  journal = {Der Betrieb},
  year = {1985},
  volume = {1985},
  pages = {2047--2050},
  note = {Publication status: Published}
}

@article{BerensK1985Estimating,
  author = {W. Berens and F.-J. Körling},
  title = {Estimating Road Distances by Mathematical Functions},
  journal = {European Journal of Operational Research},
  year = {1985},
  number = {21},
  pages = {54--56},
  note = {Publication status: Published}
}

@article{BerensW1985ImprovedMileage,
  author = {W. Berens and A. Wiedemann},
  title = {Improved Mileage Estimates for the U.S.A. by Special Detour Factors},
  journal = {Veröffentlichungen des Instituts für Industrielle Unternehmensforschung},
  year = {1985},
  number = {3},
  pages = {1--14},
  note = {Publication status: Published}
}

@article{Berens1984TheMultiRegion,
  author = {W. Berens},
  title = {The Multi-Region Model of Estimating Mileage Distances and its History},
  journal = {The Journal of the Operational Research Society},
  year = {1984},
  pages = {677--677},
  note = {Publication status: Published}
}

@article{Berens1984AnExampleOf,
  author = {W. Berens},
  title = {An Example of the Construction of Three-Dimensional Physical Models for Demonstrating Economic Relationships},
  journal = {IIE Transactions, Industrial Engineering Research & Development},
  year = {1984},
  volume = {16},
  number = {4},
  pages = {398--399},
  note = {Publication status: Published}
}

@article{BerensD1984Modellbildung,
  author = {W. Berens and W. Delfmann},
  title = {Modellbildung und quantitative Methoden zur Lösung logistischer Probleme},
  journal = {SzU --- Schriften zur Unternehmensführung},
  year = {1984},
  number = {Band 32: Logistik},
  pages = {31--55},
  note = {Publication status: Published}
}

@article{Berens1983PityThePoor,
  author = {W. Berens},
  title = {Pity the Poor Author!},
  journal = {The Journal of the Operational Research Society (JORS)},
  year = {1983},
  pages = {905--906},
  note = {Publication status: Published}
}

@article{BerensK1983DasSchaetzen,
  author = {W. Berens and F.-J. Körling},
  title = {Das Schätzen von realen Entfernungen bei der Warenverteilungsplanung mit gebietspaarspezifischen Umwegfaktoren},
  journal = {Operations Research Spektrum},
  year = {1983},
  pages = {67--75},
  note = {Publication status: Published}
}

@article{AdamB1982Entscheidungsrelevante,
  author = {D. Adam and W. Berens},
  title = {Entscheidungsrelevante Kosten für alternative Typen von Bestellpolitiken --- Eine Fallstudie},
  journal = {KRP --- Kostenrechnungs-Praxis},
  year = {1982},
  pages = {7--19},
  note = {Publication status: Published}
}

@article{AdamB1982Kostenrechnungsprobleme,
  author = {D. Adam and W. Berens},
  title = {Kostenrechnungsprobleme bei der Produktionsplanung einer Textilunternehmung --- Eine Fallstudie},
  journal = {KRP --- Kostenrechnungs-Praxis},
  year = {1982},
  volume = {1982},
  pages = {215--224},
  note = {Publication status: Published}
}

@article{Berens1982DieBeruecksichtigung,
  author = {W. Berens},
  title = {Die Berücksichtigung begrenzten Lieferverzugs im klassischen Bestellmengen-Modell bei zeitunabhängigen Verzugsmengenkosten},
  journal = {ZfB --- Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {1982},
  pages = {354--369},
  note = {Publication status: Published}
}

@article{Berens1982Pruefkostenminimierung,
  author = {W. Berens},
  title = {Prüfkostenminimierung durch optimale Stellenbesetzung},
  journal = {QZ --- Zeitschrift für industrielle Qualitätssicherung, Organ der Deutschen Gesellschaft für Qualität (QZ)},
  year = {1982},
  pages = {361--363},
  note = {Publication status: Published}
}

@article{BerensH1981Standortplanung,
  author = {W. Berens and K. Heinemann},
  title = {Standortplanung für ein Auslieferungslager. Die Fallstudie aus der Betriebswirtschaftslehre},
  journal = {WISU --- Das Wirtschaftsstudium},
  year = {1981},
  pages = {183 f., 234, 285 f.},
  note = {Publication status: Published}
}

@article{AdamB1978Simulation,
  author = {D. Adam and W. Berens},
  title = {Simulation eines Verkehrsproblems. Die Fallstudie aus der Betriebswirtschaftslehre},
  journal = {WISU --- Das Wirtschaftsstudium},
  year = {1978},
  pages = {20},
  note = {Publication status: Published}
}

@article{AdamB1978Produktionsprogrammplanung,
  author = {D. Adam and W. Berens},
  title = {Produktionsprogrammplanung bei schwankender Personalstärke der Wartungsmannschaft. Die Fallstudie aus der Betriebswirtschaftslehre},
  journal = {WISU --- Das Wirtschaftsstudium},
  year = {1978},
  pages = {382},
  note = {Publication status: Published}
}

@phdthesis{Knuth2022BlowingThe,
  author = {Antonia Knuth},
  title = {Blowing the Whistle --- Eine Untersuchung der Meldesystemadministration und ihres Einflusses auf das Meldeverhalten von beobachtetem Fehlverhalten},
  school = {Universität Münster},
  series = {Schriften zum Betrieblichen Rechnungswesen und Controlling},
  volume = {180},
  year = {2022},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-12928-4},
  note = {Publication status: Published}
}

@phdthesis{Niehoff2021Wissensbeschaffung,
  author = {Phillip Niehoff},
  title = {Wissensbeschaffung in Unternehmen --- Eine experimentelle Studie zum Einfluss eines Preises für Wissen und der Sichtbarkeit der individuellen Qualifikation},
  school = {Universität Münster},
  year = {2021},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  isbn = {978-3-339-12494-4},
  note = {Publication status: Published}
}

@phdthesis{Picker2021Mietschaetzungen,
  author = {Christoph Picker},
  title = {Mietschätzungen --- Ein empirischer Verfahrensvergleich},
  school = {Universität Münster},
  year = {2021},
  publisher = {Verlag Dr. Kovac},
  note = {Publication status: Published}
}

@phdthesis{Duffe2020Nachhaltigkeitsberichterstattung,
  author = {Melanie Duffe},
  title = {Nachhaltigkeitsberichterstattung in Deutschland --- Eine empirische Untersuchung der Transparenz in der sozialen und ökologischen Dimension},
  school = {Universität Münster},
  year = {2020},
  publisher = {Verlag Dr. Kovac},
  note = {Publication status: Published}
}

@phdthesis{Waesker2020EarningsManagement,
  author = {Christoph Wäsker},
  title = {Earnings Management in Deutschland: Eine empirische Untersuchung unter besonderer Berücksichtigung der Vorstandsvergütung, der wirtschaftlichen Situation und von Merkmalen der Corporate Governance},
  school = {Universität Münster},
  year = {2020},
  note = {Publication status: Published}
}

@phdthesis{Dresenkamp2018UnternehmensSpezifische,
  author = {Robin Dresenkamp},
  title = {Unternehmens­spezifische Parameter in der Schaden- und Unfall­versicherung nach Solvency II --- Kritische Analyse und simulativer Vergleich der Berechnungs­methoden},
  school = {Universität Münster},
  series = {Finanzmanagement},
  volume = {131},
  year = {2018},
  publisher = {Dr. Kovac},
  address = {Hamburg},
  isbn = {978-3-339-10442-7},
  note = {Publication status: Published}
}

@phdthesis{Weigle2017Umstellung,
  author = {Christina Weigle},
  title = {Umstellung von Vergütungssystemen --- Eine experimentelle Studie der Anreizwirkung auf Basis der Analyse ökonomischer und verhaltenswissenschaftlicher Theorien},
  school = {Universität Münster},
  year = {2017},
  note = {Publication status: Published}
}

@phdthesis{Adolphs2016Determinanten,
  author = {Christian Adolphs},
  title = {Determinanten der Patientencompliance am Beispiel der Therapie der feuchten altersbedingten Makuladegeneration},
  school = {Universität Münster},
  year = {2016},
  note = {Publication status: Published}
}

@phdthesis{Ossieck2016Marktpreisorientierte,
  author = {Stefan Oßieck},
  title = {Marktpreisorientierte Bewertung von Unternehmen --- Theoretische Analyse und empirischer Verfahrensvergleich der Eignung zur Wert- und Preisfindung von Unternehmen},
  school = {Universität Münster},
  year = {2016},
  note = {Publication status: Published}
}

@phdthesis{Tilke2016Kommunikation,
  author = {Helena Tilke},
  title = {Kommunikation des Controllingzwecks --- Ergebnisse einer experimentellen Untersuchung zu den Auswirkungen auf die Nutzung von Controllinginformationen},
  school = {Universität Münster},
  year = {2016},
  note = {Publication status: Published}
}

@phdthesis{Schwering2015Ehrlichkeit,
  author = {Anja Schwering},
  title = {Ehrlichkeit in der Budgetierung --- Eine experimentelle Untersuchung zum Einfluss Gleichgestellter auf Basis der Analyse ökonomischer und
verhaltenswissenschaftlicher Erklärungsansätze},
  school = {Universität Münster},
  year = {2015},
  note = {Publication status: Published}
}

@phdthesis{Thiel2015WorkingCapital,
  author = {Julian Thiel},
  title = {Working Capital Management --- Eine empirische Untersuchung der Einflussfaktoren auf das Forderungsmanagement deutscher Unternehmen},
  school = {Universität Münster},
  year = {2015},
  note = {Publication status: Published}
}

@phdthesis{Uepping2015Vorstandsverguetung,
  author = {Florian Uepping},
  title = {Vorstandsvergütung in Deutschland --- Eine empirische Untersuchung von Ausgestaltung und Determinanten unter Berücksichtigung ökonomischer machtpolitischer und sozialpsychologischer Einflüsse},
  school = {Universität Münster},
  year = {2015},
  note = {Publication status: Published}
}

@phdthesis{Kaland2014Controlling,
  author = {Anna Kaland},
  title = {Controlling im Facheinzelhandel --- Eine empirische Untersuchung zum Status quo und zu Einflussfaktoren auf die Instrumentennutzung},
  school = {Universität Münster},
  year = {2014},
  note = {Publication status: Published}
}

@phdthesis{Dirkmorfeld2013DerUmgangMit,
  author = {Matthias Dirkmorfeld},
  title = {Der Umgang mit Personenschäden im Risikocontrolling der Kraftfahrthaftpflichtversicherung --- Ein Data Mining-Ansatz zur Prognose der Abwicklungsdauer und Abwicklungskosten auf Basis von Personeneinzelschäden},
  school = {Universität Münster},
  series = {Schriftenreihe innovative betriebswirtschaftliche Forschung und Praxis},
  volume = {391},
  year = {2013},
  publisher = {Dr. Kovac},
  isbn = {978-3-8300-7633-9},
  note = {Publication status: Published}
}

@phdthesis{Dudda2013Wirkungsorientiertes,
  author = {Marco Dudda},
  title = {Wirkungsorientiertes Controlling kommunaler Verwaltungen am Beispiel eines Antrags nach § 4 GO
NRW},
  school = {Universität Münster},
  year = {2013},
  note = {Publication status: Published}
}

@phdthesis{Koenig2013Stakeholderorientierte,
  author = {Maike König},
  title = {Stakeholderorientierte Gestaltung der nachhaltigen Unternehmensführung --- Konzeption und Empirie},
  school = {Universität Münster},
  year = {2013},
  publisher = {Verlag Dr. Kovac},
  isbn = {978-3-8300-7156-3},
  note = {Publication status: online first}
}

@phdthesis{Sommer2012Marktpreisprognose,
  author = {F. Sommer},
  title = {Marktpreisprognose in kontrollierten Auktionen --- Relevanz, Durchführung und empirischer Verfahrensvergleich},
  school = {Universität Münster},
  year = {2012},
  publisher = {Springer Gabler},
  address = {Wiesbaden},
  isbn = {978-3-8349-4385-9},
  doi = {10.1007/978-3-8349-4386-6},
  note = {Publication status: Published}
}

@phdthesis{Bertelsmann2005Entwicklung,
  author = {R. Bertelsmann},
  title = {Entwicklung einer Controlling-Konzeption im verallgemeinerten Neuen Steuerungsmodell für Trägerorganisationen der gesetzlichen Unfallversicherung},
  school = {Westfälische Wilhelms-Universität Münster},
  series = {Beiträge zum Controlling},
  volume = {8},
  editor = {W. Berens},
  year = {2005},
  address = {Frankfurt a.M. u.a.},
  note = {Publication status: Published}
}

@phdthesis{Karlowitsch2005Konzeption,
  author = {E. Karlowitsch},
  title = {Konzeption zur Steuerung der Haupteinnahmequellen von Profi-Sport-Clubs --- dargestellt am Beispiel der Fußball-Bundesliga},
  school = {Westfälische Wilhelms-Universität},
  year = {2005},
  address = {Münster},
  note = {Publication status: Published}
}

@phdthesis{Nevries2005DieMarketingwirkungen,
  author = {P. Nevries},
  title = {Die Marketingwirkungen von Börsengängen --- eine konzeptionelle Analyse},
  school = {Westfälische Wilhelms-Universität},
  year = {2005},
  address = {Münster},
  note = {Publication status: Published}
}

@phdthesis{Tillmann2005Risikokapitalbasierte,
  author = {M. Tillmann},
  title = {Risikokapitalbasierte Steuerung in der Schaden- und Unfallversicherung --- Konzeption einer modellgestützten Risikoanalyse},
  school = {Westfälische Wilhelms-Universität},
  year = {2005},
  address = {Münster},
  note = {Publication status: Published}
}

@phdthesis{Triska2005Ausgestaltung,
  author = {T. Triska},
  title = {Ausgestaltung einer Controlling-Konzeption für Studentenwerke unter besonderer Berücksichtigung der instrumentellen Umsetzung},
  school = {Westfälische Wilhelms-Universität},
  year = {2005},
  address = {Münster},
  note = {Publication status: Published}
}

@phdthesis{Strauch2004Unternehmensbewertung,
  author = {J. Strauch},
  title = {Unternehmensbewertung und Grundsätze ordnungsmäßiger Due Diligence},
  school = {Westfälische Wilhelms-Universität},
  year = {2004},
  publisher = {miami --- Münstersches Informations- und Archivsystem multimedialer Inhalte},
  address = {Münster},
  note = {Publication status: Published}
}

@inproceedings{Becker2021TheEffectOf,
  author = {Martin Becker},
  title = {The Effect of Positive Management Practices on Firm Profitability: Evidence from Text Mining},
  booktitle = {Proceedings to the EURAM 2021 Online Conference},
  pages = {1--48},
  editor = {Academy of Management European},
  year = {2021},
  publisher = {European Academy of Management},
  address = {Montréal},
  note = {Publication status: Published}
}

@inproceedings{Becker2021TheEffectOf,
  author = {Martin Becker},
  title = {The Effect of Positive Management Practices on Firm Profitability: Evidence from Text Mining},
  booktitle = {Proceedings to the EAA Annual Congress 2021},
  pages = {1--48},
  editor = {Accounting Association European},
  year = {2021},
  publisher = {European Accounting Association},
  address = {Online},
  note = {Publication status: Published}
}

@inproceedings{KnauerS2010HowTheNewGerman,
  author = {T. Knauer and F. Sommer},
  title = {How the new German interest barrier rule affects the tax shield --- empirical evidence from German leveraged buyouts},
  booktitle = {Proceedings of the 3$^{rd}$ International Conference on Accounting and Finance 2010},
  pages = {194--218},
  year = {2010},
  address = {Skiathos, Griechenland},
  note = {Publication status: Published}
}

@inproceedings{HoffjanS2004Calvados,
  author = {A. Hoffjan and W. Schmitting},
  title = {Calvados --- A Business Game For Your Cost Accounting Course},
  booktitle = {Programme and Collected Abstracts},
  pages = {110--110},
  year = {2004},
  address = {Prague (Czech Republic)},
  note = {Publication status: Published}
}

@inproceedings{HoffjanH2003AboutTheStrategic,
  author = {A. Hoffjan and C. Heinen},
  title = {About the strategic relevance of competitor cost assessment --- An empirical study regarding competitor accounting},
  booktitle = {Programme and Collected Abstracts},
  pages = {A-185-A-185},
  year = {2003},
  address = {Seville (Spain)},
  note = {Publication status: Published}
}

@inproceedings{HoffjanS2003AMarketOrientated,
  author = {A. Hoffjan and A. Siemes},
  title = {A Market-orientated Assessment of the Credit Risk of Corporate Bonds},
  booktitle = {Proceedings of the 26$^{th}$ Annual Congress of European Accounting Association},
  pages = {A-6-A-6},
  year = {2003},
  address = {Seville (Spain)},
  note = {Publication status: Published}
}

@inproceedings{Hoffjan2002TheImageOf,
  author = {A. Hoffjan},
  title = {The Image of the Accountant in Advertisements},
  booktitle = {Proceedings of the 3$^{rd}$ Conference on New Directions in Management Accounting: Innovations in Practice and Research},
  pages = {643--673},
  year = {2002},
  address = {Brussels (Belgium)},
  note = {Publication status: Published}
}

@inproceedings{Hoffjan2002CalvadosIn,
  author = {A. Hoffjan},
  title = {Calvados in Managerial Accounting Education --- you must be sober to win this business game},
  booktitle = {Proceedings of the American Accounting Association 42$^{nd}$ Annual Midwest Regional Meeting},
  pages = {84--84},
  year = {2002},
  address = {Milwaukee, Wisconsin},
  note = {Publication status: Published}
}

@inproceedings{HoffjanR2002CapitalStructure,
  author = {A. Hoffjan and M. Rösmann},
  title = {Capital structure design of foreign subsidiaries in multinational corporate groups with a German parent company},
  booktitle = {Proceedings of the 14$^{th}$ Asian-Pacific Conference on International Accounting Issues},
  pages = {60--60},
  year = {2002},
  address = {Los Angeles (California)},
  note = {Publication status: Published}
}

@inproceedings{BerensHS2001UseOfPosters,
  author = {W. Berens and A. Hoffjan and W. Schmitting},
  title = {Use of Posters in Management Accounting Education --- Horse and Rider, Terra Incognita and Weather Chart},
  booktitle = {Proceedings of the 13 th Asian-Pacific Conference on International Accounting Issues},
  pages = {1--25},
  year = {2001},
  address = {Rio de Janeiro, Brazil},
  note = {Publication status: Published}
}

@inproceedings{HoffjanKR2000TheBalanced,
  author = {A. Hoffjan and M. Karlowitsch and C. Rechbach},
  title = {The Balanced Scorecard as a Framework for Measuring International Joint Ventures Performance --- The Case of the Chinese-German Joint Venture AMECO},
  booktitle = {12$^{th}$ Asian-Pacific Conference on International Accounting Issues},
  pages = {72--75},
  year = {2000},
  address = {Beijing/China},
  note = {Publication status: Published}
}

@inproceedings{BiloMM1996DieKostenrechnerische,
  author = {A. Bilo and R. Makoski and U. Mueller},
  title = {Die kostenrechnerische Seite des Dienstleistungsangebotes von Hochschulbibliotheken},
  booktitle = {Proceedings of the 86. Deutscher Bibliothekartag},
  pages = {57--68},
  editor = {S. Wefer},
  year = {1996},
  address = {Erlangen},
  note = {Publication status: Published}
}

@incollection{BerensSS2019Funktionen,
  author = {W Berens and W Schmitting and J Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {8.},
  pages = {15--51},
  editor = {W Berens and HU Brauner and J Strauch and T Knauer},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-4192-6},
  note = {Publication status: Published}
}

@incollection{BerensKSW2018ControllingLehre,
  author = {Wolfgang Berens and Thorsten Knauer and Friedrich Sommer and Arnt Wöhrmann},
  title = {Controlling-Lehre in Deutschland},
  booktitle = {Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling},
  pages = {623--641},
  editor = {Patrick Velte and Stefan Müller and Stefan C. Weber and Remmer Sassen and Andreas Mammen},
  year = {2018},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{Schmitting2017DerEinsatz,
  author = {W Schmitting},
  title = {Der Einsatz datenbankgestützter Unternehmens- und Betriebsmodelle in der betriebswirtschaftlichen Ausbildung},
  booktitle = {Controlling: Konzeptionen --- Instrumente --- Anwendungen},
  edition = {1},
  pages = {549--575},
  editor = {Andreas Hoffjan and Torsten Knauer and Andreas Wömpener},
  year = {2017},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3835-3},
  note = {Publication status: Published}
}

@incollection{BerensRW2015Bestimmung,
  author = {Wolfgang Berens and Christian Rose and Arnt Wöhrmann},
  title = {Bestimmung der Eigenkapitalkosten für die Bewertung von kleinen und mittleren Unternehmen},
  booktitle = {Jahrbuch für Controlling und Rechnungswesen 2015},
  pages = {205--236},
  editor = {B Feldbauer-Durstmüller and  Janschek and  O},
  year = {2015},
  publisher = {LexisNexis},
  address = {Wien},
  note = {Publication status: Published}
}

@incollection{BerensGS2014Operationalisierung,
  author = {W. Berens and von Arnim P. Graf and F. Sommer},
  title = {Operationalisierung des CAPM zur Unternehmensbewertung in Krisenzeiten},
  booktitle = {Jahrbuch für Controlling und Rechnungswesen 2014},
  pages = {371--411},
  editor = {G. Seicht},
  year = {2014},
  publisher = {LexisNexis},
  address = {Wien},
  note = {Publication status: Published}
}

@incollection{AlderingH2013HumanResources,
  author = {C. Aldering and B. Högemann},
  title = {Human Resources Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {573--598},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensSS2013Funktionen,
  author = {W Berens and W Schmitting and J Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {63--100},
  series = {Der Betrieb},
  editor = {W Berens and HU Brauner and J Strauch and T Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3258-0},
  note = {Publication status: Published}
}

@incollection{BerensBS2013MCPMTMVs,
  author = {W. Berens and S. Böckmann and F. Sommer},
  title = {MCPM(TM) vs. CAPM: Konzeptioneller Vergleich der Eignung zur Eigenkapitalkostenermittlung in der Unternehmensbewertung},
  booktitle = {Jahrbuch für Controlling und Rechnungswesen 2013},
  pages = {127--162},
  editor = {G. Seicht},
  year = {2013},
  publisher = {LexisNexis},
  address = {Wien},
  note = {Publication status: Published}
}

@incollection{BerensHS2013PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {101--148},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensMS2013Unternehmensakquisitonen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitonen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {21--62},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensS2013HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {3--20},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BrennerKW2013IPDueDiligence,
  author = {C. Brenner and T. Knauer and A. Wömpener},
  title = {IP Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {733--756},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoegemann2013CulturalDue,
  author = {B. Högemann},
  title = {Cultural Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {599--624},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KochM2013ITDueDiligence,
  author = {A. Koch and J. P. Menke},
  title = {IT Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {673--706},
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Schmitting2013Perspektiven,
  author = {W Schmitting},
  title = {Perspektiven eines Risikomanagements im Rahmen von Unternehmensakquisition und Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  pages = {255--291},
  series = {Der Betrieb},
  editor = {W Berens and HU Brauner and J Strauch and T Knauer},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3258-0},
  note = {Publication status: Published}
}

@incollection{AlderingH2011HumanResources,
  author = {C. Aldering and B. Högemann},
  title = {Human Resources Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {523--548},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensHS2011PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {105--154},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensMS2011Unternehmensakquisitonen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitonen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {21--66},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensSS2011Funktionen,
  author = {W. Berens and W. Schmitting and J. Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {67--104},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3045-6},
  note = {Publication status: Published}
}

@incollection{BerensS2011HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {3--20},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensW2011InterneRevision,
  author = {W. Berens and A. Wöhrmann},
  title = {Interne Revision und Controlling},
  booktitle = {Lehrbuch der Internen Revision},
  pages = {591--615},
  editor = {C. Freidank and V. H. Peemöller},
  year = {2011},
  publisher = {Erich Schmidt Verlag},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{BrennerKW2011IPDueDiligence,
  author = {C. Brenner and T. Knauer and A. Wömpener},
  title = {IP Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {655--674},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoegemann2011CulturalDue,
  author = {B. Högemann},
  title = {Cultural Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {549--574},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KochM2011ITDueDiligence,
  author = {A. Koch and J. P. Menke},
  title = {IT Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {623--654},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Schmitting2011Perspektiven,
  author = {W. Schmitting},
  title = {Perspektiven eines Risikomanagements im Rahmen von Unternehmensakquisition und Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  pages = {227--263},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3045-6},
  note = {Publication status: Published}
}

@incollection{AlderingH2008HumanResources,
  author = {C. Aldering and B. Högemann},
  title = {Human Resources Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {497--522},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensHS2008PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {113--162},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schaeffer-Poeschl},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensKMW2008Lebensphasenorientierte,
  author = {W. Berens and T. Knauer and C. Maiwom and A. Wöhrmann},
  title = {Lebensphasenorientierte Finanzplanung zur Optimierung der privaten Altersvorsorge},
  booktitle = {Einfachheit in Wirtschaftsinformatik und Controlling, Festschrift für Heinz Lothar Grob},
  pages = {467--482},
  editor = { {vom Brocke} and Becker J.; and  J.},
  year = {2008},
  publisher = {Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@incollection{BerensMS2008Unternehmensakquisitionen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitionen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {23--70},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensSS2008Funktionen,
  author = {W. Berens and W. Schmitting and J. Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {71--112},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-2338-1},
  url = {http://www.wiwi.uni-muenster.de/ctrl//forschen/buecher/duedili.html},
  note = {Publication status: Published}
}

@incollection{BerensS2008HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {3--22},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Pöschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BrennerKW2008Intellectual,
  author = {C. Brenner and T. Knauer and A. Wömpener},
  title = {Intellectual Property Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {631--650},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoegemann2008CulturalDue,
  author = {B. Högemann},
  title = {Cultural Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {523--548},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KochM2008ITDueDiligence,
  author = {A. Koch and J. P. Menke},
  title = {IT Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {599--630},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{LachmannWW2008Investitionscontrolling,
  author = {M. Lachmann and A. Wöhrmann and A. Wömpener},
  title = {Investitionscontrolling},
  booktitle = {Finanzwissen für Führungskräfte},
  pages = {1--64},
  editor = {P. Seppelfricke},
  year = {2008},
  publisher = {Euroforum Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{Schmitting2008Perspektiven,
  author = {W. Schmitting},
  title = {Perspektiven eines Risikomanagements im Rahmen von Unternehmensakquisition und Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {233--270},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-2338-1},
  note = {Publication status: Published}
}

@incollection{WoempenerBK2008Intellectual,
  author = {Andreas Wömpener and Christian Brenner and Thorsten Knauer},
  title = {Intellectual Property Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  pages = {631--650},
  editor = {Wolfgang Berens and Hans U. Brauner and Joachim Strauch},
  year = {2008},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensMS2007Grundsaetze,
  author = {W. Berens and J. Menke and J. Strauch},
  title = {Grundsätze ordnungmäßiger Due Diligence},
  booktitle = {Rechnungslegung und Wirtschaftsprüfung, Festschrift zum 70. Geburtstag von Jörg Baetge},
  pages = {811--837},
  editor = {H. J. Kirsch and St. Thiele},
  year = {2007},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{Flacke2007Controlling,
  author = {K. Flacke},
  title = {Controlling in mittelständischen Unternehmen --- Ergebnisse einer empirischen Analyse},
  booktitle = {Erfolgstreiber für das Controlling},
  pages = {275--297},
  editor = {P. Horvath},
  year = {2007},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensFS2006DieBedeutung,
  author = {W. Berens and K. Flacke and A. Siemes},
  title = {Die Bedeutung des Unternehmenscontrollings im Rahmen des Nachfolgeratings},
  booktitle = {Nachfolgerating},
  pages = {313--334},
  editor = {A.-K. Achleitner and O. Everling and St. Klemm},
  year = {2006},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{Kraft2006Bastelanleitung,
  author = {M. Kraft},
  title = {Bastelanleitung für einen Doktorhut},
  booktitle = {Erfolgreich promovieren --- Ein Ratgeber von Promovierten für Promovierende},
  pages = {285--290},
  editor = {S. Stock and P. Schneider and E. Peper and E. Molitor},
  year = {2006},
  publisher = {Springer},
  address = {Berlin/Heidelberg},
  note = {Publication status: Published}
}

@incollection{Woempener2006Investitionsentscheidung,
  author = {A. Wömpener},
  title = {Investitionsentscheidung und Risikomanagement},
  booktitle = {Management-Circle: Business Development Management --- Lektion 6},
  pages = {1--81},
  volume = {6},
  editor = { Management-Circle},
  year = {2006},
  publisher = {Management Circle},
  address = {Eschborn},
  note = {Publication status: Published}
}

@incollection{WoempenerB2006Unternehmerische,
  author = {A. Wömpener and W. Berens},
  title = {Unternehmerische Führung und öffentliche Meinung},
  booktitle = {Führungskonzepte und Führungskompetenz},
  pages = {345--360},
  editor = {L. Becker and J. Ehrhardt and W. Gora},
  year = {2006},
  publisher = {Symposion Publishing GmbH},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{AlderingH2005HumanResources,
  author = {C. Aldering and B. Högemann},
  title = {Human Resources Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {4},
  pages = {513--537},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2005},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensBH2005DueDiligence,
  author = {W. Berens and H. U. Brauner and B. Högemann},
  title = {Due Diligence und Controlling-Instrumente von Finanzinvestoren},
  booktitle = {Unternehmensentwicklung mit Finanzinvestoren},
  pages = {51--76},
  editor = {W. Berens and H. U. Brauner and J. Frodermann},
  year = {2005},
  publisher = {Schäffer-Pöschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensBN2005DenkenUndHandeln,
  author = {W. Berens and H. U. Brauner and P. Nevries},
  title = {Denken und Handeln von Finanzinvestoren --- ein Überblick},
  booktitle = {Unternehmensentwicklung mit Finanzinvestoren},
  pages = {115--120},
  editor = {W. Berens and H. U. Brauner and J. Frodermann},
  year = {2005},
  publisher = {Schäffer-Pöschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensHS2005PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {4.},
  pages = {109--152},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2005},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensH2005Zusammenarbeiten,
  author = {W. Berens and B. Högemann},
  title = {Zusammenarbeiten mit Finanzinvestoren --- ein Überblick},
  booktitle = {Unternehmensentwicklung mit Finanzinvestoren},
  pages = {3--6},
  editor = {W. Berens and H. U. Brauner and J. Frodermann},
  year = {2005},
  publisher = {Schäffer-Pöschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensHS2005DasMittelstaendische,
  author = {W. Berens and B. Högemann and K. Segbers},
  title = {Das mittelständische Unternehmen --- Status Quo und Perspektiven in der Finanzierung},
  booktitle = {Unternehmensentwicklung mit Finanzinvestoren},
  pages = {7--30},
  editor = {W. Berens and H. U. Brauner and J. Frodermann},
  year = {2005},
  publisher = {Schäffer-Pöschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensMS2005Unternehmensakquisitionen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitionen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {4},
  pages = {25--74},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2005},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensSS2005Funktionen,
  author = {W. Berens and W. Schmitting and J. Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {4},
  pages = {75--118},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2005},
  publisher = {Schäffer-Pöschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensSS2005Simulationsverfahren,
  author = {W. Berens and K. Segbers and A. Siemes},
  title = {Simulationsverfahren in der Investitionsrechnung},
  booktitle = {Virtuelle Netzwerke --- Festschrift für Thomas Witte},
  pages = {201--216},
  editor = {T. Claus and K. Helling and A. Knaden and M. Kramer},
  year = {2005},
  publisher = {Peter Lang Verlag},
  address = {Frankfurt},
  note = {Publication status: Published}
}

@incollection{BerensS2005HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {4},
  pages = {3--23},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2005},
  publisher = {Schäffer-Pöschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BraunerS2005Praxisbeispiele,
  author = {H. U. Brauner and K. Segbers},
  title = {Praxisbeispiele --- ein Überblick},
  booktitle = {Unternehmensentwicklung mit Finanzinvestoren},
  pages = {407--408},
  editor = {W. Berens and H. U. Brauner and J. Frodermann},
  year = {2005},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{FlackeK2005DieBedeutung,
  author = {K. Flacke and F. Krol},
  title = {Die Bedeutung der veränderten Finanzierungsrahmenbedinungen für das Controlling mittelständischer Unternehmen --- Theoretische Betrachtung und empirische Erkenntnisse über den Stand der Umsetzung},
  booktitle = {Einsatz von Controlling},
  edition = {1},
  pages = {145--167},
  volume = {3},
  editor = {V. Lingnau},
  year = {2005},
  publisher = {Eul},
  address = {Lohmar --- Köln},
  note = {Publication status: Published}
}

@incollection{FrodermannF2005UmsetzenUnd,
  author = {J. Frodermann and K. Flacke},
  title = {Umsetzen und Gestalten aus juristischer und steuerlicher Sicht --- ein Überblick},
  booktitle = {Unternehmensentwicklung mit Finanzinvestoren},
  pages = {253--258},
  editor = {W. Berens and H. U. Brauner and J. Frodermann},
  year = {2005},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoegemann2005CulturalDue,
  author = {B. Högemann},
  title = {Cultural Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {4},
  pages = {539--564},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2005},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KochM2005ITDueDiligence,
  author = {A. Koch and J. P. Menke},
  title = {IT Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {4},
  pages = {615--647},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2005},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Nevries2005ExitAlternative,
  author = {P. Nevries},
  title = {Exit-Alternative "Börsengang" aus Sicht des Finanzinvestors},
  booktitle = {Unternehmensentwicklung mit Finanzinvestoren},
  pages = {227--249},
  editor = {W. Berens and H. U. Brauner and J. Frodermann},
  year = {2005},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{NevriesS2005Ganzheitliche,
  author = {P. Nevries and K. Segbers},
  title = {Ganzheitliche Entscheidungskette im E-Finance},
  booktitle = {E-Finance --- Technologien, Strategien und Geschäftsmodelle --- Mit Praxisbeispielen},
  edition = {1},
  pages = {109--150},
  editor = {E. Petzel},
  year = {2005},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{Schmitting2005Perspektiven,
  author = {W. Schmitting},
  title = {Perspektiven eines Risikomanagements im Rahmen von Unternehmensakqusition und Due Diligence},
  booktitle = {Due Dilligence bei Unternehmensakquisitionen},
  edition = {4},
  pages = {249--286},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2005},
  publisher = {Schaeffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{WoempenerH2005Comparative,
  author = {Andreas Wömpener and Andreas Hoffjan},
  title = {Comparative Management Accounting --- Similarities and Differences in German and English language Management Accounting textbooks},
  booktitle = {Internationalisierung des Controlling --- Standortbestimmung und Optionen},
  pages = {49--65},
  editor = {Jürgen Weber and Matthias Meyer},
  year = {2005},
  publisher = {Deutscher Universitäts-Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{BerensH2004Controlling,
  author = {W. Berens and A. Hoffjan},
  title = {Controlling in öffentlichen Verwaltungen und Non-Profit-Organisationen},
  booktitle = {Controlling --- Lerneinheiten zum Wissensnetzwerk Controlling},
  pages = {699--772},
  editor = {H. L. Grob and J. v. Brocke and N. Lahme and M. Wahn},
  year = {2004},
  publisher = {Verlag Franz Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@incollection{BerensS2004ZumVerhaeltnis,
  author = {W. Berens and W. Schmitting},
  title = {Zum Verhältnis von Controlling, Interner Revision und Früherkennung vor dem Hintergrund der Corporate Governance},
  booktitle = {Corporate Governance und Controlling},
  edition = {1},
  pages = {51--75},
  editor = {C.-C. Freidank},
  year = {2004},
  publisher = {Physica-Verlag},
  address = {Heidelberg},
  isbn = {3-7908-0231-X},
  note = {Publication status: Published}
}

@incollection{BerensS2004Controlling,
  author = {W. Berens and W. Schmitting},
  title = {Controlling im E-Business --- Notwendigkeit eines "E-Controlling"?},
  booktitle = {Controlling im E-Business --- Rückkehr zur Rationalität},
  edition = {1},
  pages = {155--198},
  series = {Beiträge zum Controlling},
  volume = {6},
  editor = {W. Berens and W. Schmitting},
  year = {2004},
  publisher = {Peter Lang},
  address = {Frankfurt am Main u.a.},
  isbn = {3-631-52482-X},
  issn = {1618-825X},
  url = {http://www.wiwi.uni-muenster.de/ctrl/forschen/buecher/ceb.html},
  note = {Publication status: Published}
}

@incollection{BerensS2004EineEinfuehrung,
  author = {W. Berens and W. Schmitting},
  title = {Eine Einführung: Jenseits der Hype --- Rückkehr zur Rationalität},
  booktitle = {Controlling im E-Business --- Rückkehr zur Rationalität},
  edition = {1},
  pages = {9--18},
  series = {Beiträge zum Controlling},
  volume = {6},
  editor = {W. Berens and W. Schmitting},
  year = {2004},
  publisher = {Peter Lang},
  address = {Frankfurt am Main u.a.},
  isbn = {3-631-52482-X},
  issn = {1618-825X},
  url = {http://www.wiwi.uni-muenster.de/ctrl/forschen/buecher/ceb.html},
  note = {Publication status: Published}
}

@incollection{BerensSS2004DieFinanzsimulation,
  author = {W. Berens and A. Siemes and K. Segbers},
  title = {Die Finanzsimulation als Instrument der Investitionsrechnung Entwicklung eines Gewerbegebiets als Praxisproblem},
  booktitle = {Trendberichte zum Controlling},
  pages = {213--234},
  editor = {F. Bensberg and J. {vom Brocke} and M. B. Schultz},
  year = {2004},
  publisher = {Physica Verlag},
  address = {Heidelberg},
  note = {Publication status: Published}
}

@incollection{BerensSSB2004Investitionscontrolling,
  author = {W. Berens and A. Siemes and K. Segbers and W. Beckermann},
  title = {Investitionscontrolling in der öffentlichen Verwaltung: Das Praxisbeispiel Airportpark am internationalen Flughafen Münster-Osnabrück in Greven},
  booktitle = {Controlling & Management},
  pages = {16--23},
  editor = {J. Weber},
  year = {2004},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{BierwirthK2004Massnahmen,
  author = {K. Bierwirth and E. Karlowitsch},
  title = {Maßnahmen zur Bindung von Vereinsmitgliedern --- eine betriebswirtschaftliche Analyse am Beispiel von Borussia Dortmund},
  booktitle = {Business-to-Business-Marketing im Profifußball},
  pages = {199--231},
  editor = {M. Bieling and M. Eschweiler and J. Hardenacke},
  year = {2004},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{Hoffjan2004DieJahresabschlussbasierte,
  author = {A. Hoffjan},
  title = {Die jahresabschlussbasierte Konkurrenzanalyse als Instrument des Competitor Accounting},
  booktitle = {Internationale Rechnungslegung, Prüfung und Analyse --- Aufgaben und Lösungen},
  pages = {615--635},
  editor = {G. Broesel and R. Kasperzak},
  year = {2004},
  publisher = {Oldenbourg},
  address = {München und Wien},
  note = {Publication status: Published}
}

@incollection{NevriesS2004Ganzheitliche,
  author = {P. Nevries and K. Segbers},
  title = {Ganzheitliche Controlling-Konzeption im E-Business},
  booktitle = {Controlling im E-Business --- Rückkehr zur Rationalität},
  pages = {199--242},
  series = {Beiträge zum Controlling},
  volume = {6},
  editor = {W. Berens and W. Schmitting},
  year = {2004},
  publisher = {Peter Lang Verlag},
  address = {Frankfurt a.M. u.a.},
  note = {Publication status: Published}
}

@incollection{BerensF2003Benchmarking,
  author = {W. Berens and N. Fritsch},
  title = {Benchmarking --- eine Managementmethodik},
  booktitle = {„Vergleichen lohnt sich!“ --- Benchmarking als effektives Instrument des Museumsmanagements},
  pages = {13--31},
  editor = {H. John},
  year = {2003},
  publisher = {transcript Verlag},
  address = {Bielefeld},
  note = {Publication status: Published}
}

@incollection{BerensH2003FuehrungDer,
  author = {W. Berens and A. Hoffjan},
  title = {Führung der internationalen Unternehmung --- Controlling},
  booktitle = {Internationales Management},
  pages = {206--245},
  editor = {W. Breuer and M. Gürtler},
  year = {2003},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{BerensS2003Unternehmensbewertungen,
  author = {W. Berens and J. Strauch},
  title = {Unternehmensbewertungen und Due Diligence-Analysen im Rahmen strategisch motivierter Akquisitionsprozesse},
  booktitle = {Industrielles Beteiligungscontrolling},
  pages = {151--176},
  editor = {H.-J. Wurl},
  year = {2003},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensS2002DueDiligence,
  author = {W. Berens and J. Strauch},
  title = {Due Diligence als neueres Instrument der Unternehmensanalyse},
  booktitle = {Management Handbuch: Accounting, Controlling & Finance},
  edition = {1},
  pages = {1--60},
  volume = {III.2},
  editor = {C. Freidank and J. Tanski},
  year = {2002},
  publisher = {Verlag Franz Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@incollection{BerensHS2002PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {3},
  pages = {121--172},
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  year = {2002},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensMS2002Unternehmensakquisitionen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitionen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {3},
  pages = {25--75},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2002},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensS2002Controlling,
  author = {W. Berens and W. Schmitting},
  title = {Controlling im E-Business ... --- E-Controlling?},
  booktitle = {Jahrbuch für Controlling und Rechnungswesen 2002},
  edition = {1},
  pages = {129--170},
  editor = {G. Seicht},
  year = {2002},
  publisher = {LexisNexis Verlag},
  address = {Wien},
  isbn = {3-7007-2110-0},
  note = {Publication status: Published}
}

@incollection{BerensSS2002Funktionen,
  author = {W. Berens and W. Schmitting and J. Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {3},
  pages = {77--119},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2002},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensS2002HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {3},
  pages = {3--23},
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  year = {2002},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{HoffjanH2002Kostensenkung,
  author = {A. Hoffjan and S. Hoffjan},
  title = {Kostensenkung in der Materialwirtschaft},
  booktitle = {Gesundheitswirtschaft},
  pages = {178--186},
  editor = {H. Burchert and T. Hering},
  year = {2002},
  publisher = {Oldenbourg},
  address = {München und Wien},
  note = {Publication status: Published}
}

@incollection{HoffjanH2002Fuehrungsstile,
  author = {A. Hoffjan and S. Hoffjan},
  title = {Führungsstile und Anreizstrukturen auf der Station},
  booktitle = {Gesundheitswirtschaft},
  pages = {298--308},
  editor = {H. Burchert and T. Hering},
  year = {2002},
  publisher = {Oldenbourg},
  address = {München und Wien},
  note = {Publication status: Published}
}

@incollection{HoffjanH2002Qualitaetsmanagement,
  author = {A. Hoffjan and S. Hoffjan},
  title = {Qualitätsmanagement und Ablauforganisation im Klinikum},
  booktitle = {Gesundheitswirtschaft: Aufgaben und Lösungen},
  pages = {187--197},
  editor = {H. Burchert and T. Hering},
  year = {2002},
  publisher = {Oldenbourg},
  address = {München und Wien},
  note = {Publication status: Published}
}

@incollection{BerensKM2001Performance,
  author = {W. Berens and M. Karlowitsch and M. Mertes},
  title = {Performance Measurement und Balanced Scorecard in Non-Profit-Organisationen},
  booktitle = {Performance Measurement und Balanced Scorecard},
  pages = {277--297},
  editor = {O. Hoffmann and N. Klingebiel},
  year = {2001},
  publisher = {Verlag Franz Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@incollection{Hoffjan2001Kennzahlengestuetztes,
  author = {A. Hoffjan},
  title = {Kennzahlengestütztes Personalkosten-Controlling},
  booktitle = {Controlling: Aufgaben und Lösungen},
  pages = {90--100},
  editor = {H. Burchert and T. Hering and F. Keuper and  },
  year = {2001},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München und Wien},
  note = {Publication status: Published}
}

@incollection{BerensBH2000EinUEberblick,
  author = {W. Berens and A. Born and A. Hoffjan},
  title = {Ein Überblick: Relevante Problemstellungen des Controlling international tätiger Unternehmen},
  booktitle = {Controlling international tätiger Unternehmen},
  pages = {1--12},
  editor = {W. Berens and A. Born and A. Hoffjan},
  year = {2000},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensDH2000Fundierung,
  author = {W. Berens and C.E. Dörges and A. Hoffjan},
  title = {Fundierung eines Verständnisses des Controlling multinationaler Unternehmen},
  booktitle = {Controlling international tätiger Unternehmen},
  pages = {13--41},
  editor = {W. Berens and A. Born and A. Hoffjan},
  year = {2000},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensS2000Moeglichkeiten,
  author = {W. Berens and W. Schmitting},
  title = {Möglichkeiten der entscheidungsorientierten Kostenbewertung --- beschaffungs- und absatzmarktorientierte Fundierung},
  booktitle = {Kosten-Controlling --- Neue Methoden und Inhalte},
  edition = {1},
  pages = {53--77},
  editor = {T.M. Fischer},
  year = {2000},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-1407-2},
  note = {Publication status: Published}
}

@incollection{BleuelS2000Konzeptionen,
  author = {H.-H. Bleuel and W. Schmitting},
  title = {Konzeptionen eines Risikomanagements im Rahmen der internationalen Geschäftstätigkeit},
  booktitle = {Controlling international tätiger Unternehmen},
  edition = {1},
  pages = {65--122},
  editor = {W. Berens and A. Born and A. Hoffjan},
  year = {2000},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-1617-2},
  url = {http://www.wiwi.uni-muenster.de/ctrl//forschen/buecher/citu.html},
  note = {Publication status: Published}
}

@incollection{Hoffjan2000VerfahrenDer,
  author = {A. Hoffjan},
  title = {Verfahren der Ablaufplanung bei Werkstattfertigung},
  booktitle = {Betriebliche Logistik: Aufgaben und Lösungen},
  pages = {174--185},
  editor = {H. Burchert and T. Hering and R. Rollberg},
  year = {2000},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München und Wien},
  note = {Publication status: Published}
}

@incollection{Hoffjan2000Entwicklung,
  author = {A. Hoffjan},
  title = {Entwicklung eines Logistikkonzeptes für Entsorgungsräume},
  booktitle = {Betriebliche Logistik: Aufgaben und Lösungen},
  pages = {285--294},
  editor = {H. Burchert and T. Hering and R. Rollberg},
  year = {2000},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München und Wien},
  note = {Publication status: Published}
}

@incollection{HoffjanKR2000DieBalanced,
  author = {A. Hoffjan and M. Karlowitsch and C. Rehbach},
  title = {Die Balanced Scorecard als Instrument der Erfolgsmessung in internationalen Joint Ventures},
  booktitle = {Controlling international tätiger Unternehmen},
  pages = {227--258},
  editor = {A. Berens and A. Born and A. Hoffjan},
  year = {2000},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Strauch2000Harmonisierung,
  author = {J. Strauch},
  title = {Harmonisierung von Controlling und Rechnungslegung in der internationalen Unternehmung},
  booktitle = {Controlling international tätiger Unternehmen},
  pages = {177--205},
  editor = {W. Berens and A. Born and A. Hoffjan},
  year = {2000},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensHS1999Einfuehrung,
  author = {W. Berens and A. Hoffjan and W. Schmitting},
  title = {Einführung in das Arbeiten mit Fallstudien},
  booktitle = {Controlling in Fallstudien --- Von Erbsenzählern und Zahlenzauberinnen},
  edition = {1},
  pages = {1--7},
  editor = {W. Berens and A. Hoffjan and W. Schmitting},
  year = {1999},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-1618-0},
  url = {http://www.wiwi.uni-muenster.de/ctrl/forschen/buecher/fsbuch.html},
  note = {Publication status: Published}
}

@incollection{BerensHS1999PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {2},
  pages = {113--156},
  editor = {W. Berens and H.U. Brauner},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensK1999Controlling,
  author = {W. Berens and M. Karlowitsch},
  title = {Controlling im Non-Profit-Bereich},
  booktitle = {Controlling und Marketing in Wissenschaftlichen Bibliotheken (COMBI)},
  pages = {85--96},
  volume = {3},
  editor = {E. Niggemann},
  year = {1999},
  publisher = {Deutsches Bibliotheksinstitut},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{BerensMS1999Unternehmensakquisitionen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitionen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {2},
  pages = {21--67},
  editor = {W. Berens and H.U. Brauner},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensSS1999Funktionen,
  author = {W. Berens and W. Schmtting and J. Strauch},
  title = {Funktionen, Terminierung und rechtliche Einordnung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {2},
  pages = {69--110},
  editor = {W. Berens and H.U. Brauner},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensS1999HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {2},
  pages = {3--19},
  editor = {W. Berens and H.U. Brauner},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Finken1999GesternJoghurt,
  author = {T. Finken},
  title = {Gestern Joghurt, heute Life Science, morgen ... --- Interne Verrechnungspreise},
  booktitle = {Controlling in Fallstudien --- Zwischen Erbsenzählern und Zahlenzauberinnen},
  pages = {201--222},
  editor = {W. Berens and A. Hoffjan and W. Schmitting},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoffjan1999Controlling,
  author = {A. Hoffjan},
  title = {Controlling in einer Blutspendezentrale},
  booktitle = {Transfusionsmedizin Hämotherapie, Hämostaseologie, Strukturen --- Konzepte --- Perspektiven},
  pages = {78--78},
  editor = {R. E. Scharf},
  year = {1999},
  publisher = {Institut für Hämostaseologie und Transfusionsmedizin},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{Hoffjan1999Kinderquark,
  author = {A. Hoffjan},
  title = {Kinderquark mit Sammelspaß --- Marketing-Controlling},
  booktitle = {Controlling in Fallstudien --- Von Erbsenzählern und Zahlenzauberinnen},
  pages = {95--120},
  editor = {W. Berens and A. Hoffjan and W. Schmitting},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoffjan1999ImReichDer,
  author = {A. Hoffjan},
  title = {Im Reich der Mitte --- Internationales Controlling},
  booktitle = {Controlling in Fallstudien --- Zwischen Erbsenzählern und Zahlenzauberinnen},
  pages = {223--249},
  editor = {W. Berens and A. Hoffjan and W. Schmitting and  },
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Hoffjan1999Internationales,
  author = {A. Hoffjan},
  title = {Internationales Cash Management},
  booktitle = {Betriebliche Finanzwirtschaft: Aufgaben und Lösungen},
  pages = {216--221},
  editor = {H. Burchert and T. Hering},
  year = {1999},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München und Wien},
  note = {Publication status: Published}
}

@incollection{Makoski1999MakeOrBuyEntscheidungen,
  author = {R. Makoski},
  title = {Make-or-buy-Entscheidungen in Bibliotheken: Access versus Ownership am Beispiel medizinischer Zeitschriftenliteratur},
  booktitle = {Controlling und Marketing in Wissenschaftlichen Bibliotheken (COMBI), Entwicklung einer praxiswirksamen Marketingstrategie für Hochschulbibliotheken am Beispiel der Universitätsbibliotheken Düsseldorf und Magdeburg},
  pages = {115--121},
  volume = {3},
  editor = {E. Niggemann and U. Olliges-Wieczorek and A. Bilo and E. Oehmig and W. Jäger},
  year = {1999},
  publisher = {Deutsches Bibliotheksinstitut},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{Makoski1999Mindestens,
  author = {R. Makoski},
  title = {Mindestens haltbar bis... --- Kennzahlen im Logistik-Controlling},
  booktitle = {Controlling in Fallstudien --- Von Erbsenzählern und Zahlenzauberinnen},
  pages = {67-94-67},
  editor = {W. Berens and A. Hoffjan and W. Schmitting},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Makoski1999AccessVersus,
  author = {R. Makoski},
  title = {Access versus ownership am Beispiel medizinischer Zeitschriften},
  booktitle = {Controlling und Marketing in wissenschaftlichen Bibliotheken (COMBI): Entwicklung einer praxiswirksamen Marketingstrategie für Hochschulbibliotheken am Beispiel der Universitätsbibliotheken Düsseldorf und Magdeburg},
  pages = {126--148},
  volume = {2},
  editor = {E. Niggemann and U. Olliges-Wieczorek and A. Bilo and E. Oehmig and W. Jäger},
  year = {1999},
  publisher = {Deutsches Bibliotheksinstitut},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{Mertes1999ZwischenHaengematte,
  author = {M. Mertes},
  title = {Zwischen Hängematte und Netzplan --- Urlaub in Australien --- Netzplantechnik und Projektcontrolling},
  booktitle = {Controlling in Fallstudien --- Von Erbsenzählern und Zahlenzauberinnen},
  pages = {121--141},
  editor = {W. Berens and A. Hoffjan and W. Schmitting},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Mertes1999ReineMaennersache,
  author = {M. Mertes},
  title = {Reine Männersache --- Entscheidungsbaumtechnik und Controlling in Non-Profit-Organisationen},
  booktitle = {Controlling in Fallstudien --- Von Erbsenzählern und Zahlenzauberinnen},
  pages = {251--272},
  editor = {W. Berens and A. Hoffjan and W. Schmitting},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Schmitting1999AufDenInhalt,
  author = {W. Schmitting},
  title = {Auf den Inhalt kommt es an --- Glas oder Plastik? --- Investitionscontrolling},
  booktitle = {Controlling in Fallstudien --- Von Erbsenzählern und Zahlenzauberinnen},
  edition = {1},
  pages = {33--66},
  editor = {W. Berens and A. Hoffjan and W. Schmitting},
  year = {1999},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-1618-0},
  url = {http://www.wiwi.uni-muenster.de/ctrl/forschen/buecher/fsbuch.html},
  note = {Publication status: Published}
}

@incollection{Schmitting1999Zahlenzauber,
  author = {W. Schmitting},
  title = {Zahlenzauber --- Die BLEUEL GmbH --- Eine Situations- und Erfolgspotentialanalyse},
  booktitle = {Controlling in Fallstudien --- Von Erbsenzählern und Zahlenzauberinnen},
  edition = {1},
  pages = {171--200},
  editor = {W. Berens and A. Hoffjan and W. Schmitting},
  year = {1999},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-1618-0},
  url = {http://www.wiwi.uni-muenster.de/ctrl/forschen/buecher/fsbuch.html},
  note = {Publication status: Published}
}

@incollection{BerensMS1998Unternehmensakquisitionen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitionen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {1},
  pages = {21--65},
  editor = {W. Berens and H. U. Brauner},
  year = {1998},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensHS1998PlanungUnd,
  author = {W. Berens and A. Hoffjan and J. Strauch},
  title = {Planung und Durchführung der Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {1},
  pages = {109--152},
  editor = {W. Berens and H. U. Brauner},
  year = {1998},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensMS1998Unternehmensakquisitionen,
  author = {W. Berens and M. Mertes and J. Strauch},
  title = {Unternehmensakquisitionen},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {1},
  pages = {23--66},
  editor = {W. Berens and H.U. Brauner},
  year = {1998},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BerensS1998Controllinginstrumente,
  author = {W. Berens and W. Schmitting},
  title = {Controllinginstrumente für das Komplexitätsmanagement: Potentiale des internen Rechnungswesens},
  booktitle = {Komplexitätsmanagement},
  edition = {1},
  pages = {97--110},
  series = {Schriften zur Unternehmensführung},
  volume = {61},
  editor = {D. Adam},
  year = {1998},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  isbn = {3-409-17938-0},
  issn = {0582-0545},
  note = {Publication status: Published}
}

@incollection{BerensSS1998DueDiligence,
  author = {W. Berens and W. Schmitting and J. Strauch},
  title = {Due Diligence im Rahmen des Unternehmenskaufs},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {1},
  pages = {67--107},
  editor = {W. Berens and H. U. Brauner},
  year = {1998},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-1248-7},
  note = {Publication status: Published}
}

@incollection{BerensS1998HerkunftUnd,
  author = {W. Berens and J. Strauch},
  title = {Herkunft und Inhalt des Begriffes Due Diligence},
  booktitle = {Due Diligence bei Unternehmensakquisitionen},
  edition = {1},
  pages = {3--19},
  editor = {W. Berens and H.U. Brauner},
  year = {1998},
  publisher = {Schäfer-Poeschl},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{HoffjanS1998Einsatzmoeglichkeiten,
  author = {A. Hoffjan and T. Schröder},
  title = {Einsatzmöglichkeiten der Prozesskostenrechnung im Krankenhaus, dargestellt am Beispiel der Herz- und Neurochirurgie des Klinikums Krefeld},
  booktitle = {Gesundheit und Ökonomie: Interdisziplinäre Lösungsvorschläge},
  edition = {1},
  pages = {107--127},
  editor = {H. Burchert and T. Hering},
  year = {1998},
  publisher = {Nomos},
  address = {Baden-Baden},
  note = {Publication status: Published}
}

@incollection{Makoski1998LoesungenFuer,
  author = {R. Makoski},
  title = {Lösungen für das Problem der lokalen Literaturverfügbarkeit},
  booktitle = {Controlling und Marketing in Wissenschaftlichen Bibliotheken (COMBI): Entwicklung einer praxiswirksamen Marketingstrategie für Hochschulbibliotheken am Beispiel der Universitätsbibliotheken Düsseldorf und Magdeburg},
  pages = {80--90},
  volume = {1},
  editor = {E. Niggemann and U. Olliges-Wieczorek and A. Bilo and E. Oehmig and W. Jäger},
  year = {1998},
  publisher = {},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{Makoski1998Zeitschriftennutzungsanalysen,
  author = {R. Makoski},
  title = {Zeitschriftennutzungsanalysen},
  booktitle = {Controlling und Marketing in Wissenschaftlichen Bibliotheken (COMBI): Entwicklung einer praxiswirksamen Marketingstrategie für Hochschulbibliotheken am Beispiel der Universitätsbibliotheken Düsseldorf und Magdeburg},
  pages = {164--178},
  volume = {1},
  editor = {E. Niggemann and U. Olliges-Wieczorek and A. Bilo and E. Oehmig and W. Jäger},
  year = {1998},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{Hoffjan1997CostBenchmarking,
  author = {A. Hoffjan},
  title = {Cost Benchmarking als Instrument des strategischen Kostenmanagement},
  booktitle = {Kostenmanagement --- Aktuelle Konzepte und Anwendungen},
  pages = {343--355},
  editor = {C.-C. Freidank and U. Götze and B. Huch and J. Weber},
  year = {1997},
  publisher = {},
  address = {Berlin, Heidelberg, New York},
  note = {Publication status: Published}
}

@incollection{BerensS1996NeuereEntwicklungen,
  author = {W. Berens and W. Schmitting},
  title = {Neuere Entwicklungen im industriellen Rechnungswesen: Produktionsprogrammplanung im Spannungsfeld zwischen Theorie und Praxis},
  booktitle = {Betriebswirtschaftliches Controlling: Planung --- Entscheidung --- Organisation},
  edition = {1},
  pages = {1--29},
  editor = {B. Rieper and T. Witte and W. Berens},
  year = {1996},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  isbn = {3-409-12909-X},
  note = {Publication status: Published}
}

@incollection{HoffjanL1995Kostensenkung,
  author = {A. Hoffjan and S. Liske},
  title = {Kostensenkung in Kreditinstituten durch Target Costing},
  booktitle = {Controlling --- Managementfunktion und Führungskonzeption},
  edition = {20. Nachlieferung},
  pages = {1--45},
  editor = {G. Ebert},
  year = {1995},
  publisher = {},
  note = {Publication status: Published}
}

@article{BerensPS2018DerFiskusKoennte,
  author = {Wolfgang Berens and Aloys Prinz and Lisa Silge},
  title = {Der Fiskus könnte den Unternehmen entgegenkommen --- Geringe Verluste bei zeitgemäßer Abzinsung von Rückstellungen},
  journal = {Frankfurter Allgemeine Zeitung},
  year = {2018},
  volume = {2018},
  number = {24},
  url = {https://www.faz-biblionet.de/faz-portal/document?uid=FAZ__FD1201801295336115&token=23ac93de-efec-4de5-aa7b-373135f5fb2a&p._scr=faz-archiv&p.q=silge&p.source=&p.max=10&p.sort=&p.offset=0&p._ts=1517215366997&p.DT_from=01.11.1949&p.timeFilterType=0},
  note = {Publication status: Published}
}

@article{BerensHS2005DenkenUndHandeln,
  author = {W. Berens and B. Högemann and K. Segbers},
  title = {Denken und Handeln von Finanzinvestoren},
  journal = {Frankfurter Allgemeine Zeitung},
  year = {2005},
  volume = {04.07.2005, Nr. 152, Rubrik "Management", S. 20.},
  number = {04.07.2005},
  pages = {20},
  note = {Publication status: Published}
}

@article{BerensH1995BeamteSind,
  author = {W. Berens and A. Hoffjan},
  title = {Beamte sind doch billiger als die Angestellten},
  journal = {Handelsblatt},
  year = {1995},
  number = {22},
  pages = {5--5},
  note = {Publication status: Published}
}

@article{Berens1986BeamteVersorgungsabschlag,
  author = {W. Berens},
  title = {Beamte/Versorgungsabschlag bei Teilzeitbeschäftigung und Beurlaubung: Abschlag hat unsinnige Ergebnisse und paßt nicht zur politischen Landschaft},
  journal = {Handelsblatt},
  year = {1986},
  number = {14.01.1986},
  pages = {1--6},
  note = {Publication status: Published}
}

@book{FlackeKT2015Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {12},
  year = {2015},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{FlackeKT2014Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {11},
  year = {2014},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{FlackeKT2013Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {10},
  year = {2013},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{FlackeKT2012Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {9},
  year = {2012},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{FlackeKT2011Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {8},
  year = {2011},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Rohlmann2011Professionelles,
  author = {A. Rohlmann},
  title = {Professionelles Alumni-Management im deutschen Hochschulsektor --- Status quo, Einflussfaktoren und Perspektiven},
  edition = {1},
  year = {2011},
  publisher = {Dr. Kovac},
  address = {Hamburg},
  note = {Publication status: Published}
}

@book{FlackeKT2010Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {7},
  year = {2010},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{FlackeKT2009Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {6},
  year = {2009},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Knothe2009Internationalisierung,
  author = {Sabine Knothe},
  title = {Internationalisierung durch studentische Auslandsmobilität --- Entwicklung und empirische Validierung eines Wirkungsdimensionen-Modells},
  year = {2009},
  publisher = {Verlag Dr. Kovac},
  address = {Hamburg},
  note = {Publication status: Published}
}

@book{Woehrmann2009Intangible,
  author = {A. Wöhrmann},
  title = {Intangible Impairment --- Qualitativer Impairment-Test für immaterielle Vermögenswerte},
  year = {2009},
  publisher = {Gabler},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@book{FlackeKT2008Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {5},
  year = {2008},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Woempener2008Behavioral,
  author = {A. Wömpener},
  title = {Behavioral Budgeting --- Beschränkte Rationalität von kognitiven Urteils- und Entscheidungsprozessen im Kontext der Budgetierung},
  year = {2008},
  publisher = {Verlag Dr. Kovač},
  address = {Hamburg},
  note = {Publication status: Published}
}

@book{FlackeKT2007Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {4},
  year = {2007},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{FlackeKT2006Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {3},
  year = {2006},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{FlackeKT2005Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {2},
  year = {2005},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensDS2004Quantitative,
  author = {W. Berens and W. Delfmann and W. Schmitting},
  title = {Quantitative Planung},
  edition = {4},
  year = {2004},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-2232-6},
  url = {http://www.wiwi.uni-muenster.de/ctrl//forschen/buecher/quapla.html},
  note = {Publication status: Published}
}

@book{FlackeKT2004Grundlagen,
  author = {K. Flacke and M. Kraft and T. Triska},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {1},
  year = {2004},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensD2002Quantitative,
  author = {W. Berens and W. Delfmann},
  title = {Quantitative Planung},
  edition = {3},
  year = {2002},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BerensS2002DueDiligence,
  author = {W. Berens and J. Strauch},
  title = {Due Diligence bei Unternehmensakquisitionen --- eine empirische Untersuchung},
  year = {2002},
  publisher = {Peter Lang},
  address = {Frankfurt},
  note = {Publication status: Published}
}

@book{Mosiek2002InterneKundenorientierung,
  author = {T. Mosiek},
  title = {Interne Kundenorientierung des Controlling},
  series = {Beiträge zum Controlling},
  year = {2002},
  publisher = {Peter Lang Verlag},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Siemes2002Marktorientierte,
  author = {A. Siemes},
  title = {Marktorientierte Kreditrisikobewertung --- Eine empirische Untersuchung mittels Neuronaler Netze},
  series = {Beiträge zum Controlling},
  volume = {2},
  year = {2002},
  publisher = {Peter Lang Verlag},
  address = {Frankfurt a.M.},
  note = {Publication status: Published}
}

@book{Schmitting2000DasTravelingSalesmanProblem,
  author = {W. Schmitting},
  title = {Das Traveling-Salesman-Problem --- Anwendungen und heuristische Nutzung von Voronoi-/Delaunay-Strukturen zur Lösung euklidischer, zweidimensionaler Traveling-Salesman-Probleme},
  edition = {1},
  year = {2000},
  publisher = {Schmitting},
  address = {Münster},
  isbn = {3-00-004089-7},
  url = {http://www.wiwi.uni-muenster.de/ctrl//forschen/buecher/tspws.html},
  note = {Publication status: Published}
}

@book{Finken1999Projektmanagement,
  author = {T. Finken},
  title = {Projektmanagement bei der Verwaltungsreform: Gestaltungsaspekte zur Einführung der Kosten- und Leistungsrechnung},
  year = {1999},
  publisher = {Deutscher Universitäts-Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@book{Hoffjan1998Entwicklung,
  author = {A. Hoffjan},
  title = {Entwicklung einer verhaltensorientierten Controlling-Konzeption für die Arbeitsverwaltung},
  edition = {2.},
  year = {1998},
  publisher = {Deutscher Universitätsvlg},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@book{BerensDS1997DieVerwendung,
  author = {W. Berens and P. Darius and W. Schmitting},
  title = {Die Verwendung von Graphiken in Geschäftsberichten --- Eine empirische Studie},
  edition = {1},
  series = {Düsseldorfer Schriften zum Controlling},
  volume = {2},
  year = {1997},
  publisher = {Shaker Verlag},
  address = {Aachen},
  isbn = {3-8265-5533-3},
  issn = {0949-426X},
  url = {http://www.wiwi.uni-muenster.de/ctrl//forschen/buecher/dsc_bd2.html},
  note = {Publication status: Published}
}

@book{Finken1997Entscheidungskriterien,
  editor = {W. Berens},
  title = {Entscheidungskriterien für das Outsourcing der betrieblichen Datenverarbeitung},
  volume = {1},
  year = {1997},
  publisher = {Shaker Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{Hoffjan1997Entwicklung,
  author = {A. Hoffjan},
  title = {Entwicklung einer verhaltensorientierten Controlling-Konzeption für die Arbeitsverwaltung},
  edition = {1},
  year = {1997},
  publisher = {Deutscher Universitätsverlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@book{Pesch1996Prozessoptimierung,
  author = {A. Pesch},
  title = {Prozessoptimierung der Produktentwicklung},
  year = {1996},
  publisher = {LIT},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensD1995Quantitative,
  author = {W. Berens and W. Delfmann},
  title = {Quantitative Planung},
  edition = {2},
  year = {1995},
  publisher = {Schäffer-Poeschl},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{Berens1994WievielKilometer,
  author = {W. Berens},
  title = {Wieviel Kilometer? Straßenentfernungen für die wichtigsten Orte der Bundesrepublik Deutschland},
  year = {1994},
  publisher = {Verlag Heinrich Vogel},
  address = {München},
  note = {Publication status: Published}
}

@book{BerensD1994Quantitative,
  author = {W. Berens and W. Delfmann},
  title = {Quantitative Planung},
  year = {1994},
  publisher = {Schäfer-Poeschl},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{Berens1992Beurteilung,
  author = {W. Berens},
  title = {Beurteilung von Heuristiken. Neuorientierung und Vertiefung am Beispiel logistischer Probleme},
  year = {1992},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@book{Berens1991WievielKilometer,
  author = {W. Berens},
  title = {Wieviel Kilometer? Entfernungsangaben (Straßenkilometer) zwischen 600 Städten in der Bundesrepublik Deutschland},
  edition = {3.},
  year = {1991},
  publisher = {Verlag Heinrich Vogel},
  address = {München},
  note = {Publication status: Published}
}

@book{Berens1991WievielKilometer,
  author = {W. Berens},
  title = {Wieviel Kilometer? DDR-Entfernungen. Straßenentfernungen für 300 Orte der DDR untereinander und zu 325 Orten der Bundesrepublik Deutschland},
  edition = {2.},
  year = {1991},
  publisher = {Verlag Heinrich Vogel},
  address = {München},
  note = {Publication status: Published}
}

@book{BerensD1991EurokiloEuropaeische,
  author = {W. Berens and U. Dikow},
  title = {Eurokilo. Europäische Entfernungen. European Distances},
  year = {1991},
  publisher = {Verlag Heinrich Vogel},
  address = {München},
  note = {Publication status: Published}
}

@book{Berens1988WievielKilometer,
  author = {W. Berens},
  title = {Wieviel Kilometer? Strecken- und Tourenkalkulation in der Bundesrepublik},
  year = {1988},
  publisher = {Verlag Heinrich Vogel},
  address = {München},
  note = {Publication status: Published}
}

@book{Berens1980PruefungDer,
  author = {W. Berens},
  title = {Prüfung der Fertigungsqualität --- Entscheidungsmodelle zur Planung von Prüfstrategien},
  edition = {1},
  year = {1980},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@book{BerensK2015Grundlagen,
  editor = {W. Berens and T. Knauer},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {12},
  year = {2015},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{KnauerLSW2015SpecialIssue,
  editor = {T. Knauer and Z. Li and F. Sommer and A. Wöhrmann},
  title = {Special issue “Risk management and business valuation in M&A transactions”, Journal of Management Control},
  year = {2015},
  publisher = {},
  note = {Publication status: Published}
}

@book{BerensS2014Grundlagen,
  editor = {W. Berens and F. Sommer},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {11},
  year = {2014},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensK2013Grundlagen,
  editor = {W. Berens and T. Knauer},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {10},
  year = {2013},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensBSK2013DueDiligence,
  editor = {W. Berens and H.U. Brauner and J. Strauch and T. Knauer},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {7},
  year = {2013},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BerensA2012Grundlagen,
  editor = {W.; Wöhrmann Berens and  A.},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {9},
  year = {2012},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensW2011Grundlagen,
  editor = {W. Berens and A. Wömpener},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {8},
  year = {2011},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensBS2011DueDiligence,
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {6},
  year = {2011},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BerensW2010Grundlagen,
  editor = {W. Berens and A. Wömpener},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {7},
  year = {2010},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Berens2009Grundlagen,
  editor = {W. Berens},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {6},
  year = {2009},
  publisher = {Westfälische Wilhelms-Universität},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensBS2008DueDiligence,
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {5},
  year = {2008},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{Berens2008Grundlagen,
  editor = {W. Berens},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {5},
  year = {2008},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Berens2007Grundlagen,
  editor = {W. Berens},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {4},
  year = {2007},
  publisher = {Westfälische Wilhelms-Universität},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Berens2006Grundlagen,
  editor = {W. Berens},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {3},
  year = {2006},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{Berens2005Grundlagen,
  editor = {W. Berens},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {2},
  year = {2005},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  isbn = {3-00-013516-2},
  note = {Publication status: Published}
}

@book{BerensBS2005DueDiligence,
  editor = {W. Berens and H. U. Brauner and J. Strauch},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {4},
  year = {2005},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BerensBF2005Unternehmensentwicklung,
  editor = {J. Berens and H. U. Brauner and J. Frodermann},
  title = {Unternehmensentwicklung mit Finanzinvestoren- Eigenkapitalstärkung --- Wertsteigerung --- Unternehmensverkauf},
  year = {2005},
  publisher = {Schäffer Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BerensS2004Controlling,
  editor = {W. Berens and W. Schmitting},
  title = {Controlling im E-Business --- Rückkehr zur Rationalität},
  edition = {1},
  series = {Beiträge zum Controlling},
  volume = {6},
  year = {2004},
  publisher = {Peter Lang},
  address = {Frankfurt am Main u.a.},
  isbn = {3-631-52482-X},
  issn = {1618-825X},
  url = {http://www.wiwi.uni-muenster.de/ctrl/forschen/buecher/ceb.html},
  note = {Publication status: Published}
}

@book{Berens2004Grundlagen,
  editor = {W. Berens},
  title = {Grundlagen des betriebswirtschaftlichen Rechnungswesens},
  edition = {1},
  year = {2004},
  publisher = {Westfälische Wilhelms-Universität Münster},
  address = {Münster},
  note = {Publication status: Published}
}

@book{BerensH2004Controlling,
  editor = {W. Berens and A. Hoffjan},
  title = {Controlling in der öffentlichen Verwaltung --- Grundlagen, Fallstudien, Lösungen},
  year = {2004},
  publisher = {Schäffer Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BerensS2003Profifussball,
  editor = {Wolfgang Berens and Gerhard Schewe},
  title = {Profifußball und Ökonomie},
  edition = {1.},
  series = {Schriftenreihe Sportökonomie in Forschung und Praxis},
  volume = {1},
  year = {2003},
  publisher = {Kovac},
  address = {Hamburg},
  isbn = {3-8300-0928-3},
  note = {Publication status: Published}
}

@book{BerensS2003Profifussball,
  editor = {W. Berens and G. Schewe},
  title = {Profifußball und Ökonomie},
  year = {2003},
  publisher = {Dr. Kovac Verlag},
  address = {Hamburg},
  note = {Publication status: Published}
}

@book{BerensBS2002DueDiligence,
  editor = {W. Berens and H.U. Brauner and J. Strauch},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {3},
  year = {2002},
  publisher = {Schäfer-Poeschl},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BerensBH2000Controlling,
  editor = {W. Berens and A. Born and A. Hoffjan},
  title = {Controlling international tätiger Unternehmen},
  year = {2000},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{Mertes2000Controlling,
  editor = {M. Mertes},
  title = {Controlling in der Kirche: Aufgaben, Instrumente und Organisation},
  edition = {2},
  series = {Leiten. Lenken. Gestalten --- Theologie und Ökonomie},
  volume = {7},
  year = {2000},
  publisher = {Gütersloher Verlagshaus},
  address = {Gütersloh},
  note = {Publication status: Published}
}

@book{BerensHS1999Controlling,
  editor = {W. Berens and A. Hoffjan and W. Schmitting},
  title = {Controlling in Fallstudien --- Von Erbsenzählern und Zahlenzauberinnen},
  edition = {1},
  year = {1999},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  isbn = {3-7910-1618-0},
  url = {http://www.wiwi.uni-muenster.de/ctrl//forschen/buecher/fsbuch.html},
  note = {Publication status: Published}
}

@book{BerensB1999DueDiligence,
  editor = {W. Berens and H.U. Brauner},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {2},
  year = {1999},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BerensB1998DueDiligence,
  editor = {W. Berens and H.U. Brauner},
  title = {Due Diligence bei Unternehmensakquisitionen},
  edition = {1},
  year = {1998},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{Funck1998Modellgestuetzte,
  editor = {F Funck},
  title = {Modellgestützte Planung und unvollkommene Information},
  year = {1998},
  publisher = {LIT VERLAG},
  address = {Münster},
  isbn = {3-8258-3922-2},
  note = {Publication status: Published}
}

@book{BerensRW1996Betriebswirtschaftliches,
  editor = {W. Berens and B. Rieper and T. Witte},
  title = {Betriebswirtschaftliches Controlling --- Planung, Entscheidung, Organisation},
  year = {1996},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@techreport{BerensS2015Gemeinkostenwertanalyse,
  author = {W. Berens and F. Sommer},
  title = {Gemeinkostenwertanalyse},
  institution = {},
  editor = {Controllerverein Internationaler},
  year = {2015},
  url = {http://www.controlling-wiki.com/de/index.php/Gemeinkostenwertanalyse},
  note = {Publication status: Published}
}

@techreport{DresenkampESTVW2015KarstadtWarenhaus,
  author = {R. Dresenkamp and J. Effenberger and F. Sommer and C. Taprogge and Romero M. Varón and A. Wöhrmann},
  title = {Karstadt Warenhaus GmbH: Do Department Stores have a Future? Case Study (9B15M089) and Teaching Note (8B15M089)},
  institution = {Ivey Publishing},
  series = {Ivey Publishing},
  year = {2015},
  address = {London, Kanada},
  note = {Publication status: Published}
}

@techreport{JiKSSW2014EADSAirbus,
  author = {R. Ji and T. Knauer and M. Schäfer and F. Sommer and J. Wehlmann},
  title = {EADS/Airbus: Vision 2020; Case Study (9B14M028) and Teaching Note (8B14M028)},
  institution = {Richard Ivey School of Business Foundation},
  series = {Ivey Publishing},
  year = {2014},
  address = {London, Kanada},
  note = {Publication status: Published}
}

@techreport{BickertDKMSS2013RandomHouse,
  author = {S. Bickert and V. Diestegge and T. Knauer and K. Möslang and A. Schroer and F. Sommer},
  title = {Random House: Shifting to E-Books in a Globalized World; Case Study (9B13M083) and Teaching Note (8B13M083)},
  institution = {Richard Ivey School of Business Foundation},
  series = {Ivey Publishing},
  year = {2013},
  address = {London, Kanada},
  note = {Publication status: Published}
}

@techreport{DiebeckerFKLS2013VosslohRestoring,
  author = {Jan Diebecker and Alexander Flügel and Thorsten Knauer and Tea Luhtanen and Friedrich Sommer},
  title = {Vossloh: Restoring Trust after Two Consecutive Profit Warnings; Case Study (English: 9B12M113, Chinese: 9B12MC113) and Teaching Note (8B12M113)},
  institution = {Richard Ivey School of Business Foundation},
  series = {Ivey Publishing},
  year = {2013},
  address = {London, Kanada},
  note = {Publication status: Published}
}

@techreport{Knauer2010Kostenrechnung,
  author = {T. Knauer},
  title = {Kostenrechnung: Klassische und neue Methoden in der Unternehmenspraxis --- Rezension},
  institution = {},
  volume = {80},
  number = {10},
  volume = {80},
  number = {10},
  year = {2010},
  note = {Publication status: Published}
}

@article{Sommer2013Unternehmensbewertung,
  author = {F. Sommer},
  title = {Unternehmensbewertung: Funktionen --- Methoden --- Grundsätze (Rezension)},
  journal = {Die Wirtschaftsprüfung (WPg)},
  year = {2013},
  volume = {66},
  pages = {V-VI},
  note = {Publication status: Published}
}

@article{Sommer2011Investitionsrechnung,
  author = {F. Sommer},
  title = {Investitionsrechnung in der öffentlichen Verwaltung: Die praktische Bewertung von Investitionsvorhaben (Rezension)},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2011},
  volume = {81},
  number = {12},
  pages = {1401--1403},
  note = {Publication status: Published}
}

@article{Woehrmann2011Controlling,
  author = {A. Wöhrmann},
  title = {Controlling von Geschäftsprozessen: Prozessorientierte Unternehmenssteuerung umsetzen --- Rezension},
  journal = {Zeitschrift für Betriebswirtschaft (ZfB)},
  year = {2011},
  volume = {81},
  pages = {901--903},
  note = {Publication status: Published}
}

@article{BerensD2008MartinBrueggemeier,
  author = {W. Berens and M. Dudda},
  title = {Martin Brüggemeier, Reinbert Schauer und Kuno Schedler (Hrsg.), Controlling und Performance Management im Öffentlichen Sektor --- Ein Handbuch},
  journal = {Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen (ZögU)},
  year = {2008},
  volume = {31},
  number = {4},
  pages = {453--455},
  note = {Publication status: Published}
}

@article{Hoffjan2000RezensionVon,
  author = {A. Hoffjan},
  title = {Rezension von Rembor, Ralph-Peter "Controlling in der Kommunalverwaltung: Koordination dezentraler Verantwortung"},
  journal = {BFuP (BFuP)},
  year = {2000},
  volume = {52},
  number = {1},
  pages = {106--107},
  note = {Publication status: Published}
}

@article{Pesch1994RezensionZu,
  author = {A. Pesch},
  title = {Rezension zu Yoshikawa, Innes; Mitchell, Tanaka: Contemporary Management},
  journal = {ZfB (ZfB)},
  year = {1994},
  volume = {64},
  pages = {126--128},
  note = {Publication status: Published}
}

@inbook{BerensH2011TargetCosting,
  author = {W. Berens and A. Hoffjan},
  editor = {von Colbe Busse and Pellens W.; and Crasselt B.; and  N.},
  title = {Target Costing},
  edition = {5},
  pages = {762--763},
  year = {2011},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München},
  note = {Publication status: Published}
}

@inbook{BerensS2008StichwortKostenbewertung,
  author = {W. Berens and W. Schmitting},
  editor = {H. Corsten and R. Gössinger},
  title = {Stichwort "Kostenbewertung"},
  edition = {5},
  pages = {420--423},
  year = {2008},
  publisher = {Oldenbourg},
  address = {München},
  isbn = {978-3-486-58717-3},
  note = {Publication status: Published}
}

@inbook{BerensS2008DueDiligence,
  author = {W. Berens and J. Strauch},
  editor = {S. Häberle},
  title = {Due Diligence},
  pages = {306--311},
  year = {2008},
  publisher = {Verlag Oldenbourg},
  address = {München},
  note = {Publication status: Published}
}

@inbook{Berens2007Bereichscontrolling,
  author = {W. Berens},
  editor = {R. Köhler and H.-U. Küpper and A. Pfingsten},
  title = {Bereichscontrolling},
  edition = {6},
  pages = {95--103},
  year = {2007},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@inbook{BerensS2007DueDiligence,
  author = {W. Berens and J. Strauch},
  editor = {C. Freidank and L. Lachnit and J. Tesch},
  title = {Due Diligence},
  pages = {358--359},
  year = {2007},
  publisher = {Verlag Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@inbook{Hoffjan2003StichwortBalanced,
  author = {A. Hoffjan},
  editor = {P. et al. Eichhorn},
  title = {Stichwort "Balanced Scorecard"},
  edition = {3},
  pages = {86--87},
  year = {2003},
  publisher = {Nomos},
  address = {Baden-Baden},
  note = {Publication status: Published}
}

@inbook{Hoffjan2003StichwortBenchmarking,
  author = {A. Hoffjan},
  editor = {P. et al. Eichhorn},
  title = {Stichwort "Benchmarking"},
  edition = {3},
  pages = {110--111},
  year = {2003},
  publisher = {Nomos},
  address = {Baden-Baden},
  note = {Publication status: Published}
}

@inbook{Hoffjan2003StichwortControlling,
  author = {A. Hoffjan},
  editor = {P. et al. Eichhorn},
  title = {Stichwort "Controlling"},
  edition = {3},
  pages = {225--225},
  year = {2003},
  publisher = {Nomos},
  address = {Baden-Baden},
  note = {Publication status: Published}
}

@inbook{Hoffjan2003TargetCosting,
  author = {A. Hoffjan},
  editor = {P. et al. Eichhorn},
  title = {Target Costing},
  edition = {3},
  pages = {1030--1031},
  year = {2003},
  publisher = {Nomos},
  address = {Baden-Baden},
  note = {Publication status: Published}
}

@inbook{BerensB2002Controlling,
  author = {W. Berens and R. Bertelsmann},
  editor = {H. U. Küpper and A. Wagenhofer},
  title = {Controlling},
  edition = {4},
  pages = {Sp 280-288},
  year = {2002},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@inbook{BerensS2002DueDiligence,
  author = {W. Berens and J. Strauch},
  editor = {W. Ballwieser and A. G. Coenenberg and K. v. Wysocki},
  title = {Due Diligence},
  edition = {3},
  pages = {Sp 578-588},
  year = {2002},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@inbook{BerensH1998TargetCosting,
  author = {W. Berens and A. Hoffjan},
  editor = {von Colbe Busse and Pellens W.; and  B.},
  title = {Target Costing},
  edition = {4},
  pages = {685--687},
  year = {1998},
  publisher = {Oldenbourg Wissenschaftsverlag},
  address = {München, Wien},
  note = {Publication status: Published}
}

@inbook{Berens1997ArtikelBenchmarking,
  author = {W. Berens},
  editor = {J. Bloech and G. B. Ihde},
  title = {Artikel: Benchmarking, Kosteneinflußgrößen, Logistikbudget, Logistikkosten- und leistungsbericht, Prozeßkostenrechnung},
  pages = {},
  year = {1997},
  publisher = {Franz Vahlen},
  address = {München},
  note = {Publication status: Published}
}

@inbook{BerensP1996Versuchsplanung,
  author = {W. Berens and A. Pesch},
  editor = {W. Kern and H.-H. Schröter and J. Weber},
  title = {Versuchsplanung},
  edition = {2},
  pages = {},
  year = {1996},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@inbook{BerensH1994TargetCosting,
  author = {W. Berens and A. Hoffjan},
  editor = {von Colbe Busse and  W.},
  title = {Target Costing},
  edition = {3},
  pages = {602--604},
  year = {1994},
  publisher = {Oldenbourg},
  address = {München},
  note = {Publication status: Published}
}

@inbook{Berens1993Buchungsfaehigkeit,
  author = {W. Berens},
  editor = {K. Chmielewicz},
  title = {Buchungsfähigkeit},
  edition = {3},
  pages = {Sp. 294-300},
  year = {1993},
  publisher = {},
  address = {Schäffer-Pöschel Verlag},
  note = {Publication status: Published}
}

@inbook{Berens1992Kostenbewertung,
  author = {W. Berens},
  editor = {H. Corsten},
  title = {Kostenbewertung},
  pages = {463--465},
  year = {1992},
  publisher = {Oldenbourg-Verlag},
  address = {München},
  note = {Publication status: Published}
}

@techreport{Rohlmann2010AlumniManagement,
  author = {A. Rohlmann},
  title = {Alumni-Management im deutschen Hochschulsektor --- Deskriptive Ergebnisse einer empirischen Studie.},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {12-1},
  volume = {12-1},
  year = {2010},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_12_1.pdf},
  note = {Publication status: Published}
}

@techreport{KnauerW2009Prognoseberichterstattung,
  author = {T. Knauer and A. Wömpener},
  title = {Prognoseberichterstattung gemäß DRS 15 --- Eine empirische Analyse der Unternehmen --- des Prime Standard},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {11-1},
  volume = {11-1},
  year = {2009},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_11_1.pdf},
  note = {Publication status: Published}
}

@techreport{Krol2009Wertorientierte,
  author = {F. Krol},
  title = {Wertorientierte Unternehmensführung im Mittelstand --- Erste Ergebnisse einer empirischen Studie},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {10-1},
  volume = {10-1},
  year = {2009},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_10_1.pdf},
  note = {Publication status: Published}
}

@techreport{BrandenburgK2008Institutionalisierung,
  author = {Uwe Brandenburg and Sabine Knothe},
  title = {Institutionalisierung von Internationalisierungsstrategien an deutschen Hochschulen},
  institution = {CHE Centrum für Hochschulentwicklung},
  series = {CHE Arbeitspapier Nr. 116},
  editor = {Uwe Brandenburg and Sabine Knothe},
  year = {2008},
  address = {Gütersloh},
  note = {Publication status: Published}
}

@techreport{Krol2007ValueBased,
  author = {F. Krol},
  title = {Value Based Management in Small and Medium Sized Enterprises --- Analysis of external and internal impulses and possibilities of implementation},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {9-1},
  volume = {9-1},
  year = {2007},
  address = {Münster},
  url = {https://www.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_9_1.pdf},
  note = {Publication status: Published}
}

@techreport{FlackeS2005DoesManagerial,
  author = {K. Flacke and K. Segbers},
  title = {Does Managerial Accounting Follow Entrepreneurial Characteristics? Results of an empirical analysis of German SME},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {8-1},
  volume = {8-1},
  year = {2005},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_8_1.pdf},
  note = {Publication status: Published}
}

@techreport{KarlowitschM2005Merchandising,
  author = {E. Karlowitsch and M. Michaelis},
  title = {Merchandising als Marketinginstrument und Einnahmequelle --- Eine ökonomische Analyse der Potenziale von Klubs der 1. Fußball-Bundesliga},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {7-1},
  volume = {7-1},
  year = {2005},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_7_1.pdf},
  note = {Publication status: Published}
}

@techreport{SchmittingS2003Konzeption,
  author = {W. Schmitting and A. Siemes},
  title = {Konzeption eines Risikomanagementmodells --- Begriffsrahmen und IT-Umsetzung},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {6-1},
  volume = {6-1},
  year = {2003},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_6_1.pdf},
  note = {Publication status: Published}
}

@techreport{StrauchW2003DerSubjektive,
  author = {J. Strauch and A. Wilke},
  title = {Der subjektive und typisierte Steuersatz des Anteilseignersin der DCF-Unternehmensbewertung unter Berücksichtigung der geplanten Zinsabgeltungssteuer nach dem RefE-ZinsAbG},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {5-1},
  volume = {5-1},
  year = {2003},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_5_1.pdf},
  note = {Publication status: Published}
}

@techreport{HoffjanR2002CapitalStructure,
  author = {A. Hoffjan and M. Rösmann},
  title = {Capital structure design of foreign subsidiaries in multinational corporate groups with a German parent company},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {4-1},
  volume = {4-1},
  year = {2002},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_4_1.pdf},
  note = {Publication status: Published}
}

@techreport{Strauch2002DerEinfluss,
  author = {J. Strauch},
  title = {Der Einfluß der Ertragsteuern des Anteilseigners auf den Ertragswert bei Unternehmensbewertungen nach IDW S 1 --- Uniform wachsende Ausschüttungen und Analyse realer Ausschüttungsstrukturen in Verschmelzungsberichten},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {3-1},
  volume = {3-1},
  year = {2002},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_3_1.pdf},
  note = {Publication status: Published}
}

@techreport{Mertes2000ResponsezeitOrientierte,
  author = {M. Mertes},
  title = {Responsezeit-orientierte Kostenzurechnung als Element eines Controlling zeitbasierter Wettbewerbsstrategien},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {2-1},
  volume = {2-1},
  year = {2000},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_2_1.pdf},
  note = {Publication status: Published}
}

@techreport{DoergesS1999Veraeusserungsgewinnbesteuerung,
  author = {C. E. Dörges and J. Strauch},
  title = {Veräußerungsgewinnbesteuerung in der Unternehmensbewertung: Die Auswirkungen des StEntlG 1999/2000/2002},
  institution = {Westfälische Wilhelms-Universität},
  series = {Arbeitspapiere des Lehrstuhls für BWL, insb. Controlling},
  number = {1-1},
  volume = {1-1},
  year = {1999},
  address = {Münster},
  url = {https://www.wiwi.uni-muenster.de/ctrl/sites/ctrl/files/downloads/arbeitspapiere/arbeitspapier_1_1.pdf},
  note = {Publication status: Published}
}

@techreport{BerensH1995DieAlternative,
  author = {W. Berens and A. Hoffjan},
  title = {Die alternative Beschäftigung von Angestellten oder Beamten: Methodische Überlegungen zu Kostenstrukturen und Kostenvergleichen bezüglich des Beschäftigungsstatus, Gutachten im Auftrag des DGB},
  institution = {},
  editor = { DGB},
  year = {1995},
  address = {Düsseldorf},
  note = {Publication status: Published}
}