Prof. Dr.
Bernd Britzelmaier
Rechnungswesen und Controlling mit Schwerpunkten Unternehmensplanung und Investitionscontrolling
Contact
Room
W2.4.06
Colloquium
Mittwochs, 11:30 - 13:00 Uhr; Nach vorheriger Anmeldung per Mail.
Phone
(07231) 28-6639Bernd Britzelmaier is Professor of Management Control, Finance and Accounting at Pforzheim University. His main research interests lie in Management Accounting and Management Control, Financial Reporting, Corporate Finance, and Business in China. In recent years he has focused on topics of management control, on value-based management, models and applications for determining the cost of capital, and sustainability. He has published more than 40 articles in double-blind peer-reviewed journals and has published twenty-five books. He also teaches and conducts research at universities abroad and has published papers together with colleagues from University of Chester (UK), ESC Dijon (France), Leeds Business School (UK) Shanxi University of Finance and Economics (China) and other institutions. He has been supervising and reviewing doctoral candidates at several universities in the UK.
He holds degrees in business administration (FH Augsburg) and information science (University of Constance) and earned his doctoral degree at the University of Constance. After several years in the international industrial sector, he worked on establishing Sino-German business relationships before he accepted the position at the University of Liechtenstein, where he was founding dean of the Business School and a member of the university board.
Bernd Britzelmaier’s research encompasses conceptual works, empirical studies and practical applications, dealing mainly with topics from Management Accounting and Management Control, Corporate Finance, Sustainability, Financial Reporting and Business in China. He works on value-based management issues, problems with determining the cost of capital, the further development of instruments used in management accounting and management control and various practical applications. Value-based management is one of the main management philosophies today. For more than 20 years he has studied China, most recently particularly Chinese direct investments in Germany. He also studies topics relating to sustainability such as sustainable investments, CSR reports, corporate governance and management salaries. He introduced hot topics of today already in 2002 such as ubiquitous computing and questions of regulation or deregulation of financial markets in conferences and books.
Business in China , Controlling , Financing and Investment
2024
Research Excellence Award IAF/Pforzheim University
2018
Best Paper Award: Risk Management International Conference (together with Chiara Crovini and Giovanni Ossola): Going Beyond Formalisation: Effective Risk Management In A Medium Company
2017
Best Paper Award: Euromed Conference (together with Carolin Graue and Matthias Stern): Big Data in SME - Findings of an empirical study
2013
Best Paper Award: Euromed Conference 2013 (together with Lilia Vardanyan and Dennis Schlegel): Cost of equity capital in private companiesEuromed 2013 (gemeinsam mit Lilia Vardanyan und Dennis Schlegel): Cost of equity capital in private companies
Journal article
BRITZELMAIER, B., KURZ, F., KRAUS, P., HOLDER, S. (2023). The management of digital transformation in German companies: an empirical analysis. Journal for Global Business Advancement, 15 (3), pp. 297-317.
BONK, M., BRITZELMAIER, B. (2023). Behavioral Controlling in der Praxis. Analyse verhaltensorientierter Faktoren zwischen dem Business Unit Controlling und seinen Business Partnern bei SAP. Controller Magazin (3), pp. 10-15. Wörthsee.
BRITZELMAIER, B., STEINDL, S., BAARCK, A., HOLDER, S. (2023). Holistic investment appraisal approach based on the triple bottom line. International Journal of Management Cases, 25 (1), 74-95.
KRAUS, P., STOKES, P., MOORE, N., ASHTA, A., BRITZELMAIER, B. (2023). An elite perspective on interviewing entrepreneurs – methodological considerations for the entrepreneurship field. Journal of Small Business and Enterprise Development (JSBED), 30 (5), 857-879. doi:10.1108/JSBED-12-2022-0492.
KRAUS, P., STOKES, P., TARBA, S. Y., RODGERS, P., DEKEL-DACHS, O., BRITZELMAIER, B., MOORE, N. (2022). The ambidextrous interaction of RBV-KBV and regional social capital and their impact on SME management. Journal of Business Research, 142, 762-774. doi:10.1016/j.jbusres.2021.12.047.
BRITZELMAIER, B., ROMMEL, P., SCHLOSSER, J., WEIDLER, C. (2022). Green controlling in medium-sized companies in Baden-Württemberg: an insight view. Global Business and Economics Review, 26 (3), 314-333.
BRITZELMAIER, B., SCHMIDTMEIER, S., WINKLER, M., HOLDER, S. (2022). Erlöscontrolling in der deutschen Milchwirtschaft. Stellenwert und Verbesserungsmöglichkeiten. Controller Magazin (6), pp. 82-87. Wörthsee-Etterschlag.
CROVINI, C., OSSOLA, G., BRITZELMAIER, B. (2021). How to reconsider risk management in SMEs? An Advanced, Reasoned and Organised Literature Review. European Management Journal, 39 (1), 118-134.
BRITZELMAIER, B., SCHMIDTMEIER, S., WINKLER, M. (2021). Revenue controlling in the German dairy industry – status quo and potential for improvement. International Journal of Management Cases, 23 (3), 29-46.
KRAUS, P., STOKES, P., COOPER, S. C., LIU, Y., MOORE, N., BRITZELMAIER, B., TARBA, S. (2020). Cultural Antecedents of Sustainability and Regional Economic Development - A Study of SME ‘Mittelstand’ Firms in Baden-Württemberg (Germany). ENTREPRENEURSHIP AND REGIONAL DEVELOPMENT, 32 (7-8), 629-653. doi:10.1080/08985626.2020.1713223.
BRITZELMAIER, B., GRAUE, C., STERK, M. (2020). BIG DATA IN SME - FINDINGS OF AN EMPIRICAL STUDY. Global Business and Economics Review, 22 (1/2), 115-134.
BARBE, O., BRITZELMAIER, B., FABIAN, L., ANDRASCHKO, L. (2020). Key financial performance indicators in German family firms: findings of an empirical study. International Journal of Business and Globalisation, 24 (1), 105-122.
BRITZELMAIER, B., PÖPPLOW, U., ANDRASCHKO, L. (2020). Capital budgeting practices of SME in Baden-Württemberg: findings of an emperical study. International Journal of Business and Globalisation, 24 (1), 78-93.
ANDRASCHKO, L., BRITZELMAIER, B. (2020). Adaptation of cryptocurrencies in listed companies: empirical findings of a CFO survey in the German capital market. International Journal of Big Data Management, 1 (1), 26-49.
BRITZELMAIER, B. (2020). Internationalisation of SMEs – A framework to determine their cost of equity capital. International Journal of Management Cases, 22 (1), 54-76.
BRITZELMAIER, B., ARMBRUSTER, J., PODOLNJI, N., WIESNER, D. (2020). Chinese Foreign Direct Investments in Germany: Impact on Company-specific factors and the development of the investment target. International Journal of Management Cases, 22 (2), 19-26.
BRITZELMAIER, B. (2019). Cost of equity capital in small and medium sized private companies: theoretical considerations and empirical and case study's results concerning SMEs in southwest Germany. International Journal of Business and Globalisation, 22 (1), 4-17. doi:10.1504/IJBG.2019.097386.
BANTSCHEFF, S., BRITZELMAIER, B. (2019). Shared Service Center im Rechnungswesen – Ergebnisse einer empirischen Untersuchung in größeren mittelständischen Unternehmen in Baden-Württemberg. Controller Magazin, 2019 (2), pp. 52-58.
BRITZELMAIER, B., ARMBRUSTER, J., ANDRASCHKO, L. (2019). Bestandsaufnahme Beteiligungscontrolling. Controller Magazin, 2019 (6), pp. 36-43.
BRITZELMAIER, B., FLUM, C., GOG, M. (2017). Chinese direct investments in Germany: threat or opportunity for the German part of the merger or acquisition. World Review of Entrepreneurship Management and Sustainable Development, 13 (5/6), 492-520.
BRITZELMAIER, B., SCHLEGEL, D., FRANK, F. (2016). Investment decisions and capital budgeting practices in German manufacturing companies. International Journal of Business and Globalisation, 16 (1), 66-78.
BRITZELMAIER, B., HÄBERLE, M., LANDWEHR, M. (2015). Risk Management in German Small and Medium Sized Enterprises. International Journal of Entrepreneurship and Small Business, 24 (4), 548-571.
BRITZELMAIER, B., KRAUS, P., HERBRICHT, H., ZOLL, K. (2015). Corporate social responsibility in family firms: an exploratory study in the southwest of Germany. International Journal of Business and Globalisation, 14 (4), 465-482. doi:10.1504/IJBG.2015.069708.
BRITZELMAIER, B., SALERNO, L. (2015). Evidences for sustainability management in the chemical industry - an international comparison. International Journal of Sales, Retailing & Marketing, 4 (2), 3-16.
BRITZELMAIER, B., BURGER, S. (2015). How to improve the acceptance of Ethically Sustainable Investments – Findings of an empirical study. Global Business and Economics Review, 17 (1), 63-75.
BRITZELMAIER, B., GANSER, F., TRAIER, L. (2014). Energieberatung in Wohngebäuden vor Ort (BAFA-Energiegutachten) - Solide Grundlage für Investitionsentscheidungen? Controller-Magazin : CM (2), 51-57.
BRITZELMAIER, B., FRANK, F., LANDWEHR, M., REIMER, S. (2014). Development of the management compensation in German HDAX companies from 2003-2012. International Journal of Management Cases, 16 (4), 18-45.
BRITZELMAIER, B. (2013). Chinese direct investments in Germany - Status quo, perspectives, threats and opportunities for Chinese investors. International Journal of Sales, Retailing & Marketing, 2 (4), 14-21.
BRITZELMAIER, B., BECK, V., RAJ, R. (2013). The effects of capital investment appraisal methods in automotive companies. International Journal of Sales, Retailing & Marketing, 2 (2), 3-12.
BRITZELMAIER, B., BECK, V. (2013). A VALUE-BASED MANAGEMENT PERSPECTIVE FOR THE GERMAN AUTOMOTIVE INDUSTRY. World Review of Entrepreneurship Management and Sustainable Development, 9 (2), 136-151.
BRITZELMAIER, B., KRAUS, P., HÄBERLE, M., MAYER, B., BECK, V. (2013). Cost of capital in SMEs – Theoretical considerations and practical implications of a case study. EuroMed Journal of Business, 8 (1), 4-16. doi:10.1108/EMJB-05-2013-0017.
BRITZELMAIER, B., KRAUS, P., XU, Y. (2013). Microfinance Institutions in China: Development and Challenges to their sustainability. Strategic Change, 22 (1-2), 67-78. doi:10.1002/jsc.1922.
BRITZELMAIER, B., DOLL, A., HÄBERLE, M., KRAUS, P. (2013). Remuneration of Management in the Financial Crisis – A Study among the Annual Reports 2009 of the Euro Stoxx 50 Companies. EuroMed Journal of Business, 8 (3), 209-219. doi:10.1108/EMJB-05-2013-0028.
BRITZELMAIER, B., ERGER, T., SCHALLENMÜLLER, M. (2013). Ermittlung und Verrechnung von leistungsmengenbasierten Werkzeugkosten bei STHL - umgesetzt in SAP. Controller-Magazin : CM (6), 32-41.
BRITZELMAIER, B., KRAUS, P., HÄBERLE, M., MAYER, B., BECK, V. (2013). Cost of capital in SMEs – Theoretical considerations and practical implications of a case study. EuroMed Journal of Business, 8 (1), 4-16. doi:10.1108/EMJB-05-2013-0017.
BRITZELMAIER, B., NORMANN, C. (2012). VALUE-BASED MANAGEMENT IN SMALL- AND MEDIUM-SIZED ENTITIES IN GERMANY. International Journal of Sales, Retailing & Marketing, 1 (2), 58-69.
BRITZELMAIER, B., BECK, V. (2012). VALUE-BASED-MANAGEMENT – A CRITICAL LITERATURE REVIEW. International Journal of Sales, Retailing & Marketing, 1 (3), 3-20.
KRAUS, P., BRITZELMAIER, B. (2012). A Literature Review On Corporate Social Responsibility. International Journal of Management Cases, 14 (4), 292-306.
BRITZELMAIER, B., SCHLEGEL, D., DEAN, A. (2012). Cost-Of-Capital Of Business Units: Comparison Of Methodology In Previous Empirical Research. International Journal of Management Cases, 14 (4), 117-131.
BRITZELMAIER, B., PLANING, P. (2012). UNDERSTANDING CONSUMER ACCEPTANCE OF ADVANCED DRIVER-ASSISTANCE SYSTEMS – A QUALITATIVE STUDY ON THE GERMAN MARKET. International Journal of Sales, Retailing & Marketing, 1 (3), 32-40.
BRITZELMAIER, B., KRAUS, P., XU, Y. (2012). An Overview of CSR Reporting Development in China. World Review of Entrepreneurship Management and Sustainable Development, 8 (3), 319-339. doi:10.1504/WREMSD.2012.049393.
KRAUS, P., BRITZELMAIER, B. (2012). CORPORATE SUSTAINABILITY MANAGEMENT: EVIDENCE FROM GERMANY. Journal of Global Responsibility : EmeraldInsight, 3 (2), 248-262. doi:10.1108/20412561211260548.
BRITZELMAIER, B., KRAUS, P., BORM, M., NGUYEN-NGOC, B. (2012). Wertorientierte Unternehmensführung in den DAX 30-Unternehmen: Eine Untersuchung auf Basis der Geschäftsberichte 2010. Controller-Magazin : CM (4), 26-28.
BRITZELMAIER, B., XU, Y., KRAUS, P. (2011). Herausforderungen für die Nachhhaltigkeit von Microfinanzinstitutionen in China. China-Report (52), 25-30.
BRITZELMAIER, B., SCHLEGEL, D. (2011). Business strategy as a situational factor of subsidiary performance management. International Journal of Management Cases, 13 (3), 217-226.
BRITZELMAIER, B., PLANING, P. (2011). A Critical Literature Review on Consumer Acceptance of Product Innovations. International Journal of Management Cases, 13 (3), 235-241.
BRITZELMAIER, B., BECK, V. (2011). A critical review on surveys of value-based management. International Journal of Management Cases, 13 (3), 270-286.
BRITZELMAIER, B., BIALDYGA, D. (2011). Perceived Brand Parity - An Anathema in Marketing? International Journal of Management Cases, 13 (3), 168-180.
KRAUS, P., BRITZELMAIER, B. (2011). Corporate Governance and Corporate Performance - A German Perspective. International Journal of Management Cases, 13 (3), 327-340.
SCHLEGEL, D., BRITZELMAIER, B. (2011). An analysis of dysfunctions and biases in finacial performance measures. Global Business and Economics Review, 13 (3 bzw. 4), 268-280.
BRITZELMAIER, B., BIALDYGA, D., TERPORTEN, M. (2010). Porsche - The VW Group s 10th Brand - The Death of a Legend? International Journal of Management Cases, 12 (2), 739-749.
BRITZELMAIER, B. (2010). Company Valuation in Emerging Markets. International Journal of Management Cases, 12 (2), 750-759.
BRITZELMAIER, B., BECK, V. (2010). Value-based Management in Small and Medium-Sized Companies - Threats and Opportunities. International Journal of Management Cases, 12 (2), 14-23.
BRITZELMAIER, B. (2010). Value-based Management in European Joint-Stock Companies - A Study among the Dow Jones Stoxx 50 Companies. International Journal of Management Cases, 12 (2), 39-49.
BRITZELMAIER, B. (2009). Target Costing from a product lifecycle´s perspective. International Journal of Management Cases, 11 (2), 182-193.
BRITZELMAIER, B., HUSS, C. (2008). Intangible Ratio – Ein Ansatz zur Bewertung von Intellectual Capital. Controller-Magazin : CM (5), 64-66.
BRITZELMAIER, B., HUSS, C. (2008). Intellectual Capital and Company’s Value. International Journal of Management Cases, 10 (3), 282-289.
BRITZELMAIER, B., WESTPHALEN, G., KUNSTMANN, M. (2008). Produktdefinition und Preisbildung für Webportale. Controller-Magazin : CM (2), 28-33.
BRITZELMAIER, B., HUSS, C. (2007). Intangible ratio. World Journal of Management & Economics (1), 13-17.
BRITZELMAIER, B., ELLER, B. (2004). Aspekte einer Dynamisierung der Lebenszykluskostenrechnung – Wertorientierung im Life cycle Costing?. in: Der Erfolg, Heft 4, 1984. Controller-Magazin : CM (3), 527-532.
BRITZELMAIER, B., ELLER, B. (2004). Conception of a cost accounting model for doctor´s offices. in: Der Erfolg, Heft 5, 1984. International Journal of Electronic Healthcare, 1 (2), 199-209.
BRITZELMAIER, B., ELLER, B. (2003). Konzeption einer Kostenrechnung für Arztpraxen. in: The Success, Edition 5, 1984. Controller-Magazin : CM (6), 570-575.
BRITZELMAIER, B., BENZ, A. (2000). Entwicklung einer Prozesskostenrechnung für eine Bank. in: Der Erfolg, Heft 10, 1984. Controller-Magazin : CM (1), 65-77.
BRITZELMAIER, B., BÖNI, T., SCHLEGEL, M. (1999). Ein IT- Produktkatalog als Basis für die Verrechnung von IV-Leistungen im Client-Server-Umfeld - Eine Konzeption für die LGT Bank in Liechtenstein. in: Der Erfolg, Heft 12, 1984. Controller-Magazin : CM (6), 485-270.
BRITZELMAIER, B., MELLIGER, R. (1998). Controlling an der Fachhochschule Liechtenstein. in: The Success, Edition 12, 1984. Controller-Magazin : CM (4), 266-270.
BRITZELMAIER, B. (1995). Controlling von Informationsressourcen: Endlich sind Fortschritte in Theorie und Praxis auszumachen. in: The Success, Edition 4, 1984. Nachrichten fur Dokumentation (5), 304-311.
Book/Monograph/Ebook
BRITZELMAIER, B., OLFERT, K. (2024). Kompakt Training Investition (9 ed.). Herne: Kiehl.
BRITZELMAIER, B. (2023). Kompakt-Training Rechnungswesen (3. Auflage ed.). Herne: Kiehl.
BRITZELMAIER, B. (2021). Controlling: Das Übungsbuch (3rd ed.). Pearson.
BRITZELMAIER, B. (2020). Kompakt-Training Rechnungswesen (2. ed.). Herne: Kiehl.
BRITZELMAIER, B. (2020). Controlling: Grundlagen, Praxis, Handlungsfelder (3. aktualisierte ed.). Pearson.
BRITZELMAIER, B. (2017). Controlling - Das Übungsbuch (2. Auflage ed.). Pearson.
BRITZELMAIER, B. (2017). Rechnungswesen. Herne: Kiehl.
BRITZELMAIER, B. (2017). Controlling: Grundlagen, Praxis. Handlungsfelder (2. Auflage ed.). Pearson.
BRITZELMAIER, B. (2014). Kompakttraining Rechnungswesen. Herne: Kiehl.
BRITZELMAIER, B. (2014). Controlling: Das Übungsbuch (1. Auflage ed.). Pearson Education.
BRITZELMAIER, B. (2013). Kompakttraining "Wertorientierte Unternehmensführung" (2. überarbeitete und erweiterte Auflage ed.). Herne: Kiehl.
BRITZELMAIER, B. (2013). Controlling: Grundlagen - Praxis - Handlungsfelder. Pearson.
BRITZELMAIER, B., XU, Y. (2012). Business in China. Herne: Kiehl.
BRITZELMAIER, B., STUDER, H. P., KAUFMANN, H. R. (2010). EAGLE - Starthilfe Marketing (2. erweiterte Auflage ed.). Edition am Gutenbergplatz.
BRITZELMAIER, B. (2009). EAGLE-Starthilfe Finanzierung und Investition (2. erweiterte Auflage ed.). Edition am Gutenbergplatz.
BRITZELMAIER, B. (2009). Kompakttraining "Wertorientierte Unternehmensführung" (1. Auflage ed.). Herne: Kiehl.
BRITZELMAIER, B. (2005). Starthilfe Finanzierung. Edit. Eagle am Gutenbergplatz.
BRITZELMAIER, B. J., MACHA, R., DITTRICH, K. (2003). Starthilfe Finanz- und Rechnungswesen. Vieweg+Teubner Verlag.
BRITZELMAIER, B. J., STUDER, H. P. (2000). Starthilfe Marketing. Teubner Verlag.
BRITZELMAIER, B. J. (1999). Informationsverarbeitungs-Controlling. Teubner Verlag.
Dissertation
BRITZELMAIER, B. (1998). Die Entwicklung einer Grundrechnung der Kosten und Leistungen als Basis für Sonderrechnungen des IV-Controlling. Universität Konstanz 1998 (Dissertation). Konstanz, Germany.
Chapter in Book
BRITZELMAIER, B., SCHMIDTMEIER, S., WEIDLER, C., CROVINI, C. (2020). Exploring SMEs’ Risk Management in Southern Germany. In Thrassou, A., Vrontis, D., Weber, Y., Shams, S.M.R., Tsoukatos, E. (Eds.), The Changing Role of SMEs in Global Business (1st ed., pp. 15-42). Cham: Palgrave Macmillan.
KRAUS, P., BRITZELMAIER, B., MOORE, N., STOKES, P. (2019). Corporate Social Responsibility in mittelständischen Unternehmen: Ausgewählte Ergebnisse einer explorativen Feldstudie in Baden-Württemberg. In Alexandra Hildebrandt, Werner Landhäußer (Eds.), CSR und Energiewirtschaft ( ed., pp. 145-168). Springer.
BRITZELMAIER, B., CROVINI, C., OSSOLA, G. (2019). Going Beyond Formalization: Effective Risk Management in a Medium Company. In Paola De Vincentiis; Francesca Culasso; Stefano A. Cerrato (Ed.), The Future of Risk Management, Perspectives on Financial and Corporate Strategies (1. ed., pp. 277-299). Cham: Palgrave Macmillan.
BRITZELMAIER, B., BANTSCHEFF, S. (2019). Theoretical Concepts and Practical Applications of Accounting-Related Shared Service Centres in Medium-Sized Firms. In Alkis ThrassouDemetris Vrontis; Yaakov Weber; S. M. Riad Shams; Evangelos Tsoukatos (Ed.), The Synergy of Business Theory and Practice (1. ed., pp. 13-38). Cham: Palgrave Macmillan.
KRAUS, P., BRITZELMAIER, B., STOKES, P., MOORE, N. (2018). CHALLENGING THE BUSINESS CASE LOGIC FOR SUSTAINABILITY AS AN INSTRUMENT OF CSR: DO CONSUMER ATTITUDES IN GERMANY SUPPORT A BUSINESS CASE? In Tench, R.; Jones, B. & Sun, W. (Eds.), The critical state of corporate social responsibility in Europe ( ed., pp. 181-205). Bingley: Emerald Publishing Limited.
KRAUS, P., BRITZELMAIER, B., MOORE, N., STOKES, P. (2016). Corporate Social Responsibility in mittelständischen Unternehmen: Eine synoptische Betrachtung. In Hildebrandt, Alexandra, Landhäußer, Werner (Eds.), CSR und Energiewirtschaft ( ed., pp. 273-293). Wiesbaden: Springer Gabler.
BRITZELMAIER, B., SCHLEGEL, D., VARDANYAN, L. (2015). COST OF EQUITY CAPITAL IN PRIVATE COMPANIES. In Demetris Vrontis, Evangelos Tsoukatos and Amedeo Maizza (Eds.), Innovative Management Perspectives on Confronting Contemporary Challenges (1 ed., pp. 1-28). Cambridge Scholars Publishing.
BRITZELMAIER, B., PAUL, A., NORMANN, C. (2013). VALUE-BASED MANAGEMENT FOR SMES: DIFFUSION AND OBSTACLES TO ITS IMPLEMENTATION. In Thrassou, A., Vrontis, D. (Eds.), Innovative Business Practices: Prevailing a Turbulent Era. Cambridge Scholars Publishing.
KRAUS, P., BRITZELMAIER, B. (2012). CORPORATE GOVERNANCE REPORTING: THE CASE OF GERMANY. In Jones, B. (Eds.), Entrepreneurial Communications ( ed., pp. 102-117). Access Press UK.
BRITZELMAIER, B., ELLER, B. (2011). Nutzen aus der Prozessmodellierung. In Zeise, N.; Fischer, M.; Link, M. (Eds.), Anwendungsorientierte Organisationsgestaltung: Prozessmanagement, Systementwicklung, Modellierung (1. Auflage ed.). Baar-Verlag.
BRITZELMAIER, B., HUSS, C. (2008). Kontextbasierte Pretialisierung von Schemata. In Heinemann, E. (Eds.), Anwendungsinformatik. Die Zukunft des Enterprise Engineering (1. Auflage ed.). Baden-Baden: Nomos.
BRITZELMAIER, B., COENEN, C. A. (2008). Möglichkeiten und Grenzen des Einsatzes von Bilanzsimulation. In Barkovic, D., Runzheimer, B. (Eds.), Interdisziplinäre Managementforschung IV. Grafica.
BRITZELMAIER, B., ELLER, B. (2006). Der Einsatz von Unternehmensplanspielen in der Controller-Ausbildung. In Barkovic, D., Runzheimer, B. (Eds.), Interdisziplinäre Managementforschung II. Grafika.
BRITZELMAIER, B., ELLER, B. (2006). Der Einsatz von Unternehmensplanspielen in der Controller-Ausbildung. In Holzbaur, U.; Liesegang, E.; Müllermarkmann, B. (Eds.), Reihe Hochschuldidaktische Impulse herausgegeben von der Studienkommission für Hochschuldidaktik.
JOOS, T., BRITZELMAIER, B. (2005). Auswirkungen wertorientierter Unternehmensführung auf die Berechnung kalkulatorischer Zinsen in der Kostenrechnung. In Cini, V.; Wentzel, D. (Eds.), Europa zwischen Erweiterung und Vertiefung ( ed., pp. 83-95). Grafika.
BRITZELMAIER, B. (2005). Wertorientierung im Kostenmanagement. In Barkovic, D., Runzheimer, B. (Eds.), Interdisziplinäre Managementforschung ( ed., pp. 309-323). Grafika.
BRITZELMAIER, B., WEINMANN, S. (2001). Informationsmanagement – Modell, Herausforderungen und Perspektiven. In Britzelmaier, Bernd J.; Geberl, Stephan; Weinmann, S. (Eds.), Informationsmanagement – Herausforderungen und Perspektiven ( ed., pp. 15-21). Teubner.
BRITZELMAIER, B. (1999). Die Entwicklung und Einführung von Bachelor-und Masterstudiengängen am Beispiel der Fachhochschule Liechtenstein. In Kuhlen, R. (Eds.), Information Engineering ( ed., pp. 21-30). Universitätsverlag Konstanz.
BRITZELMAIER, B., ORTNER, E. (1995). The concept of "Grundrechnung" and "Sonderrechungen" as a basis for the development of commercial information systems. In Kaltnekar, Z.; Ljubic, T. (Eds.), Organization and Information Systems ( ed., pp. 427 - 436).
BRITZELMAIER, B. (1995). Eine Grundrechnung als Basis für einen Profit Center-Ansatz in der Informationsverarbeitung. In Herget, J.; Schwuchow, W. (Eds.), Informationscontrolling ( ed., pp. 48-73). Universitätsverlag Konstanz.
Article in Proceedings
WEYL, L., SCHLEGEL, D., BRITZELMAIER, B., KRAUS, P. (2022). MOBILE APPS FOR SUSTAINABILITY IN GROCERY SHOPPING: INCREASING ACCEPTANCE THROUGH GAMIFICATION. Sustainable Business Concepts and Practices (15th Annual Conference of the EuroMed Academy of Business) (pp. 995-1008). EuroMed Press.
BRITZELMAIER, B., KURZ, F., KRAUS, P., HOLDER, S. (2021). THE MANAGEMENT OF DIGITAL TRANSFORMATION IN GERMAN COMPANIES – AN EMPIRICAL ANALYSIS. Contemporary Business Concepts and Strategies in the new Era (14th Annual Conference of the EuroMed Academy of Business) (pp. 136-155). EuroMed Press.
BRITZELMAIER, B., ROMMEL, P., SCHLOSSER, J., WEIDLER, C. (2018). GREEN CONTROLLING IN SME: FINDINGS OF AN EMPIRICAL STUDY IN BADEN-WÜRTTEMBERG. 11th Annual Conference of the EuroMed Academy of Business: Research Advancements in National and Global Business Theory and Practice (pp. 227-235).
BRITZELMAIER, B., ARMBRUSTER, J., PODOLNJI, N., WIESNER, D. (2018). CHINESE FOREIGN DIRECT INVESTMENTS IN GERMANY: FINDINGS OF AN EMPIRICAL STUDY. 11th Annual Conference of the EuroMed Academy of Business: Research Advancements in National and Global Business Theory and Practice (pp. 236-243).
BRITZELMAIER, B., STERK, M., GRAUE, C. (2017). Big Data in SME-Findings of an Empirical Study. Global and national business theories and practice: bridging the past with the future (pp. 1732-1750).
BRITZELMAIER, B., FLUM, C., GOG, M. (2015). Chinese Direct Investments in Germany: Development and Implications. 7th Euromed Conference, Verona (pp. 432-460).
KRAUS, P., BRITZELMAIER, B., MOORE, N., STOKES, P. (2015). A Critique of the Business Case Logic for Sustainability: Consumer Attitudes towards Sustainability in Germany. NIBES.
BRITZELMAIER, B., HENNIG, N. (2014). Strategic planning for micro finance Institutions. 5th International Conference on Institutional and Technological Environment for Microfinance - ITEM 5, Casablanca.
BRITZELMAIER, B., HENNIG, N. (2014). Strategic planning for micro finance Institutions. ITEM 5.
BRITZELMAIER, B., FRANK, F., LANDWEHR, M., REIMER, S. (2014). Development of the Management Compensation in German HDAX Companies from 2003 to 2012. 11th Circle Conference.
BRITZELMAIER, B., SCHLEGEL, D., FRANK, F. (2014). INVESTMENT DECISIONS AND CAPITAL BUDGETING PRACTICES – EMPIRICAL RESULTS FROM GERMAN MANUFACTURING COMPANIES. 11th Circle Conference.
BRITZELMAIER, B., SALERNO, L. (2014). Evidences for sustainability in the chemical industry - An international comparison. 11th Circle Conference.
BRITZELMAIER, B., SCHLEGEL, D., VARDANYAN, L. (2013). COST OF EQUITY CAPITAL IN PRIVATE COMPANIES. 6th Euromed Conference (Conference Best Paper Award), veröffentlicht in Vrontis, D. et al, Confronting Temporary Business Challenges through Management Innovation (pp. 460-486). EuroMed Press.
BRITZELMAIER, B., BURGER, S. (2012). Reasons for the Low Acceptance of Ethically Sustainable Investments – An Empirical Study. Building New Business Models For Success Through Competitiveness and Responsibility (pp. 212-224). EuroMed Press.
BRITZELMAIER, B., KRAUS, P., HÄBERLE, M., MAYER, B., BECK, V. (2012). Value-Based Management in SMEs – A Critical Analysis of the Applicability and Determination of the Cost of Capital. Building New Business Models For Success Through Competitiveness and Responsibility (pp. 225-238). EuroMed Press.
BRITZELMAIER, B., KRAUS, P., HÄBERLE, M., DOLL, A. (2012). Remuneration of Management in the Financial Crisis – A Study among the Annual Reports 2009 of the Euro Stoxx 50 Companies. presented at the British Academy of Management Conference 2012 (pp. 15 Seiten).
BRITZELMAIER, B., NORMANN, C., PAUL, A. (2011). VALUE-BASED MANAGEMENT FOR SMALL- AND MEDIUM-SIZED ENTERPRISES – FINDINGS OF AN EMPIRICAL STUDY ON THE DIFFUSION AND OBSTACLES OF THE IMPLEMENTATION. Business Challenges in a Turbulent Era, 4th Euromed Conference (pp. 333-352). ISBN: 978-9963-711-01-7.
BRITZELMAIER, B., BECK, V. (2011). A VALUE-BASED MANAGEMENT PERSPECTIVE FOR THE GERMAN AUTOMOTIVE INDUSTRY. Business Challenges in a Turbulent Era, 4th Euromed Conference (pp. 201-215). ISBN: 978-9963-711-01-7, S. 201-215.
BRITZELMAIER, B., KRAUS, P., YAN, X. (2011). Challenge to the Sustainability of Microfinance Institutions in China. Business Challenges in a Turbulent Era, 4th Euromed Conference (pp. 321-332). ISBN: 978-9963-711-01-7.
BRITZELMAIER, B., SCHLEGEL, D. (2010). An analysis of dysfunctions and biases in financial performance measure. Business developments in countries and culture (pp. 174-184). ISBN: 978-9963-711-01-7.
BRITZELMAIER, B., BECK, V. (2010). Some Aspects of the Implementation of Value Based Management. Business developments in countries and culture (pp. 88-104). ISBN: 978-9963-711-01-7.
BRITZELMAIER, B., XU, Y., KRAUS, P. (2010). An Overview of CSR Reporting Development in China. 4th China Goes Global.
BRITZELMAIER, B., BARBE, O. (2010). The adoption of IFRS for SMEs: the case of France and Germany in the European context. 22nd Asian-Pacific Conference on International Accounting Issues (pp. 44 Seiten).
BRITZELMAIER, B., THIEL, C., KRAUS, P. (2009). Controlling in Practice – an empirical study among Small and Medium-sized Enterprises in Germany. Managerial and Entrepreneurial Developments in the Mediterranean Area, 2009 (pp. 335-348). EuroMed Press.
BRITZELMAIER, B., BENZ, A. (2009). An Investment Advice System Using The Implicit Knowledge. Managerial and Entrepreneurial Developments in the Mediterranean Area, 2009 (pp. 327-334). EuroMed Press.
BRITZELMAIER, B., HUSS, C., MERKL, T. (2008). Value-based Management and Life Cycle Costing. 8th Hawaii International Conference on Business (pp. 2022-2042). Conference proceedings.
BRITZELMAIER, B., PETERMÖLLER, E. (2008). Goals of the Corporation from an Ethical Point of View: Profit Maximization, Shareholder Value and Stakeholder Approach. European and Mediterranean Trends and Challenges in the 21st Century, Euromed Conference Proceedings, 2008 (pp. 126-147). EuroMed Press.
BRITZELMAIER, B., HUSS, C. (2008). Aligning Business Planning to Value-based Management. European and Mediterranean Trends and Challenges in the 21st Century, Euromed Conference Proceedings, 2008 (pp. 148-159). EuroMed Press.
JOOS, T., BRITZELMAIER, B., HÜGLE, E., LAHAYE, A. (2008). Dans quelle mesure la gestion basée sur la valeur influence-t-elle l´estimation des intérêts sur fonds propres dans la comptabilité analytique ?. Conference Proceedings of the Twentieth Asian-Pacific Conference on International Accounting Issues.
ELLER, B., BRITZELMAIER, B. (2006). Der Einsatz von Unternehmensplanspielen in der Controller-Ausbildung. Planspiele in der Hochschullehre. Reihe Hochschuldidaktische Impulse (pp. 78-89). Studienkommission für Hochschuldidaktik.
Study
BRITZELMAIER, B. (2010). Wertorientierte Unternehmensführung europäischer Kapitalgesellschaften - Eine Untersuchung der Geschäftsberichte der Dow Jones Stoxx 50-Unternehmen. Pforzheimer Forschungsberichte, Pforzheim, Germany.
Editor (Book, Proceeding)
BRITZELMAIER, B., GEBERL, S., WEINMANN, S. O. (2002). Der Mensch im Netz - Ubiquitous Computing. Teubner Verlag.
BRITZELMAIER, B., GEBERL, S., MENICHETTE, M. (2002). Regulierung oder Deregulierung der Finanzmärkte. Physica-Verlag.
BRITZELMAIER, B., GEBERL, S., WEINMANN, S. O. (2001). Informationsmanagement - Herausforderungen und Perspektiven (1. Auflage ed.). Teubner Verlag.
BRITZELMAIER, B., GEBERL, S. (2000). Information als Erfolgsfaktor. Teubner Verlag.
BRITZELMAIER, B., GEBERL, S. (2000). Wandel im Finanzdienstleistungsbereich.
BRITZELMAIER, B., GEBERL, S. (1999). Wirtschaftsinformatik als Mittler zwischen Technik, Ökonomie und Gesellschaft. Teubner Verlag.