Patrick Ulrich
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View article: CSRD readiness in healthcare: Analyzing sustainability performance metrics
CSRD readiness in healthcare: Analyzing sustainability performance metrics Open
Strategic management control is essential for ensuring sustainability, as it helps organizations align their long-term goals with environmental and social responsibilities. To achieve this alignment, organizations must implement robust man…
View article: Integrating value-added statements in corporate governance: Theory and empirical findings from Germany
Integrating value-added statements in corporate governance: Theory and empirical findings from Germany Open
The value-added statement (VAS) is a distinctive financial reporting tool designed to reflect the distribution of economic value across multiple stakeholders, including employees, suppliers, and communities, beyond just shareholders. This …
View article: Governance, risk, compliance and controlling: Institutional, cultural and instrumental interdependencies from a German perspective
Governance, risk, compliance and controlling: Institutional, cultural and instrumental interdependencies from a German perspective Open
This study analyzes interdependencies among governance, risk, compliance, and controlling (GRC²) functions in German companies, assessing cultural, institutional, and instrumental factors. Through an empirical survey of 247 companies condu…
View article: The evolution of virtual general meetings in Germany: Legal developments, practical implications, and international perspectives
The evolution of virtual general meetings in Germany: Legal developments, practical implications, and international perspectives Open
The COVID-19 pandemic necessitated rapid adaptations in corporate governance, particularly in the way shareholder meetings are conducted. One of the most significant responses was the introduction of virtual general meetings (VGMs), initia…
View article: GOVERNANCE, RISK, COMPLIANCE AND CONTROLLING: INSTITUTIONAL, CULTURAL AND INSTRUMENTAL INTERDEPENDENCIES FROM A GERMAN PERSPECTIVE
GOVERNANCE, RISK, COMPLIANCE AND CONTROLLING: INSTITUTIONAL, CULTURAL AND INSTRUMENTAL INTERDEPENDENCIES FROM A GERMAN PERSPECTIVE Open
View article: Resilience in family firm governance
Resilience in family firm governance Open
Family firms represent a cornerstone of the global economy, known for their long-term orientation, strong internal cohesion, and intergenerational outlook. These characteristics are often credited with providing family businesses a unique …
View article: Differentiated or deficient? Perspective on multidimensional maturity models – Evidence from a structured literature review
Differentiated or deficient? Perspective on multidimensional maturity models – Evidence from a structured literature review Open
View article: Correction: Exploring strategic corporate sustainability management in family businesses: a systematic literature review
Correction: Exploring strategic corporate sustainability management in family businesses: a systematic literature review Open
View article: Exploring strategic corporate sustainability management in family businesses: A systematic literature review
Exploring strategic corporate sustainability management in family businesses: A systematic literature review Open
The escalating demands from legislative authorities and stakeholders for companies to adopt corporate sustainability measures underscore the growing importance of strategic sustainability management. Despite the efforts made by companies i…
View article: Influence of the Corporate Sustainability Reporting Directive on the instruments of controlling
Influence of the Corporate Sustainability Reporting Directive on the instruments of controlling Open
The Corporate Sustainability Reporting Directive (CSRD) forces companies to prepare a sustainability report. This has an impact on all functions within the company, including controlling. In order to determine the influence of sustainabili…
View article: Does digitalization in management accounting and control increase corporate performance? The mediating role of operational planning and budgeting
Does digitalization in management accounting and control increase corporate performance? The mediating role of operational planning and budgeting Open
This study examines how digitalization in management accounting and control (MAC) impacts corporate performance mediated by budgeting and operational planning. Using survey data from German management accountants, a mediated regression ana…
View article: Ownership structures as moderators: How they affect management practices and firm outcomes
Ownership structures as moderators: How they affect management practices and firm outcomes Open
This study examines how different management practices affect firm performance, with a particular focus on the moderating role of ownership structures. Utilizing secondary data from the World Management Survey, we analyze the management pr…
View article: Corporate governance reporting with value added statements: Conceptual arguments and empirical evidence from German listed companies
Corporate governance reporting with value added statements: Conceptual arguments and empirical evidence from German listed companies Open
The value added statement (VAS) is a monetary statement with a long history. Over time, it has been used for different purposes and at varying intensity across different countries. Unlike metrics like accounting profit and economic profit,…
View article: Mergers and acquisitions — The special case of German family firms: Research needs
Mergers and acquisitions — The special case of German family firms: Research needs Open
Family firms represent the predominant business organization in Germany, accounting for 90% of all active companies. Despite the growing significance of family business research, mergers and acquisitions (M&A) involving these firms remain …
View article: Operational excellence: Empirical insights in German family offices
Operational excellence: Empirical insights in German family offices Open
This study explores the operational excellence of German family offices, organizations that exclusively manage the assets of wealthy families. Despite their discretion, family offices play a crucial role in sustainable and long-term asset …
View article: The Family Constitution as an Instrument of Corporate Governance in Family-Owned Companies<sup>*</sup>
The Family Constitution as an Instrument of Corporate Governance in Family-Owned Companies<sup>*</sup> Open
In recent years, the corporate governance structures of family businesses have become increasingly important to the public. This is due not only to the increasing number of corporate successions but also to the (still) lower degree of form…
View article: Artificial intelligence in small and medium-sized family firms: An empirical study on the impact of family influence.
Artificial intelligence in small and medium-sized family firms: An empirical study on the impact of family influence. Open
Artificial intelligence (AI) is one of the most important technologies of the future (Crew, 2020). So far, however, AI has been insufficiently deployed. This applies not only to family businesses, but especially to them. In terms of decisi…
View article: IT Governance and IT Compliance in Family Firms – the Special Case of Cyber Security
IT Governance and IT Compliance in Family Firms – the Special Case of Cyber Security Open
As IT becomes more important to their business, the risk of family businesses falling victim to cyber-attacks is growing exponentially. Yet too often, cyber security is still given low priority within the company and is not embedded in the…
View article: The virtual annual general meeting in Germany: A theoretical and empirical analysis of design possibilities and future prospects
The virtual annual general meeting in Germany: A theoretical and empirical analysis of design possibilities and future prospects Open
JOURNAL MENU THE VIRTUAL ANNUAL GENERAL MEETING IN GERMANY: A THEORETICAL AND EMPIRICAL ANALYSIS OF DESIGN POSSIBILITIES AND FUTURE PROSPECTS DOWNLOAD THIS ARTICLE Patrick Ulrich ORCID logo, Ramona Zettl https://doi.org/10.22495/nosrcgp22 …
View article: Use of Online MIS in Management Accounting – Initial Results from an Empirical Study
Use of Online MIS in Management Accounting – Initial Results from an Empirical Study Open
View article: The influence of sustainability aspects on B2B purchasing decisions: The special case of the healthcare industry
The influence of sustainability aspects on B2B purchasing decisions: The special case of the healthcare industry Open
Companies are increasingly under pressure to report not only on their financial performance but also on their social and environmental performance in their entire supply chain. Regulations such as ISO 14001 or the new supply chain act prov…
View article: ESG and business valuation: Research needs
ESG and business valuation: Research needs Open
This work is licensed under a Creative Commons Attribution 4.0 International License. Keywords: ESG, Valuation, Mergers and Acquisitions JEL Classification: M00, M15, M40 Received: 16.05.2023 Accepted: 29.05.2023 How to cite: Ulrich, P., &…
View article: The family constitution as a new instrument of corporate governance in German family businesses
The family constitution as a new instrument of corporate governance in German family businesses Open
The governance of family businesses is a new and exciting field of research. Germany has a particularly large number of successful family businesses. The article discusses the basic idea of the family constitution, a mechanism of corporate…
View article: Information is a key: Systematic literature review and empirical results on role configurations of chief information officers and chief digital officers
Information is a key: Systematic literature review and empirical results on role configurations of chief information officers and chief digital officers Open
In the context of the digitization of companies, the executive positions of chief information officer (CIO) and chief digital officer (CDO) are becoming more important. Based on a systematic literature analysis and an empirical survey amon…
View article: An empirical study on management accountants’ roles and role perceptions: A German perspective
An empirical study on management accountants’ roles and role perceptions: A German perspective Open
The ongoing discussion on roles of management accountants (MAs) leads often to perceive the business partner (BP) role as the role of choice. Yet, many scholars and practitioners seem to assume that this role is clear to managers and MAs, …
View article: High-Performance Fake Voice Detection on Automatic Speaker Verification Systems for the Prevention of Cyber Fraud with Convolutional Neural Networks
High-Performance Fake Voice Detection on Automatic Speaker Verification Systems for the Prevention of Cyber Fraud with Convolutional Neural Networks Open
This study proposes a highly effective data analytics approach to prevent cyber fraud on automatic speaker verification systems by classifying histograms of genuine and spoofed voice recordings. Our deep learning-based lightweight architec…
View article: Individual corrupt behavior: An experimental analysis of the influence factors personality and gender
Individual corrupt behavior: An experimental analysis of the influence factors personality and gender Open
There is no clarity in the literature on the extent to which the personality and gender factors influence the propensity of individual employees to engage in corruption. This topic is gaining importance not only in theory but also in pract…
View article: Family offices as a new form of family business governance
Family offices as a new form of family business governance Open
Family firms form the majority of companies in almost every country in the world. The organization of the founding families, however, does not play a big role in corporate governance theory and practice. German family firms have created a …
View article: Sustainability reporting: The way to standardized reporting according to the Corporate Sustainability Reporting Directive in Germany
Sustainability reporting: The way to standardized reporting according to the Corporate Sustainability Reporting Directive in Germany Open
The importance of sustainability is increasing in society as well as in the corporate environment. To force companies to deal with the topic in greater detail, the European Commission has revised the directive that regulates this reporting…
View article: A Literature Review on the Impact of Modern Technologies on Management Reporting
A Literature Review on the Impact of Modern Technologies on Management Reporting Open
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