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ESSEC faculty

Because educational excellence depends on the quality of the faculty, ESSEC strives to recruit the most highly qualified professors. The three assets that best characterize ESSEC faculty are academic excellence, a global frame of mind and instructional creativity. On this page, you will find the CVs of

all our professors, as well as announcements of available positions. 




Stefan Linder
Assistant Professor, Accounting and Management Control Department

Photo de Stefan Linder
General Information Research Areas Publications Teaching Other Activities
Education

2006: Doctorate (Dr.)

2001: Master of Science in Economics and Business Administration (Dipl.-Kfm.)

Research Areas
Areas

- strategic and operational planning and budgeting processes
- capital expenditure management and control
- autonomous strategic action and bottom-up strategic entrepreneurship
- motivational and behavioral impact of management control systems
- using vignette experiments (aka: factorial surveys) as a method for data collection




Academic Publications
Books
  Investitionskontrolle: Grundzüge einer verhaltensorientierten Theorie. Wiesbaden (Germany)  : Deutscher Universitäts Verlag, 2006
  Verhaltensorientiertes Controlling: Der Mensch im Mittelpunkt . (with J. Weber, B. Hirsch, E. Zayer). Weinheim (Germany)  : Wiley / WHU, 2004
  Budgeting, Better Budgeting oder Beyond Budgeting? Konzeptionelle Eignung und Implementierbarkeit . (with J. Weber). 2d edition. Weinheim (Germany)  : John Wiley & Sons, 2003


Articles
  "Das Controllability Prinzip" (J. Kunz, S. Linder), Wirtschaftswissenschaftliches, Feb 2011, Vol. 40, Issue 2 (Februar), p. 100‑102
  "Vignetten-Experiment" (J. Kunz, S. Linder), Zeitschrift für Planung und Unternehmenssteuerung, Jun 2010, Vol. 21, Issue 2
  "Influence of Management Control Systems on Knowledge Processes ? A Behavioral Perspective" (J. Kunz, S. Linder), International Journal of Strategic Change Management, Jan 2010, Vol. 2, Issue 1, p. 54‑72
  "Planungssysteme als Maßanfertigung statt ?One-size-fits-all?" (S. Linder, I. Rateike), Zeitschrift für Controlling & Management, Sep 2009, Vol. 53, Issue 04, p. 231‑236
  "CFO und Controllerorganisation: Aktuelle Herausforderungen und Implikationen" (S. Linder, S. Wolf), CFO aktuell, Aug 2008, p. 160‑164
  "Controlleraufgaben bei der Neugestaltung interner Servicebereiche" (S. Linder, S. Jung, A. Neumann‑Giesen), Controller Magazin, Jul 2007, Vol. 32, p. 333‑337
  "Key Performance Indicators: Instrumente zur Steuerung interner Dienstleistungen" (S. Linder, S. Jung, A. Neumann‑Giesen), CFO aktuell, Apr 2007, p. 66‑69
  "Possible dysfunctional effects of Post-Completion Audits" (S. Linder), Journal of Cost Management, Jan 2007, Vol. 21, p. 36‑41
  "Investitionskontrollen: Nutzenbeurteilung in Theorie versus Praxis" (S. Linder), Controlling, Feb 2006, Vol. 18, p. 85‑90
  "Problems Associated with Conducting Post-Completion Audits: A Review of the Research" (S. Linder), Corporate Finance Review, Jul 2005, Vol. 10, p. 10‑20
  "Investitionskontrollen als Instrument der Zielpräzisierung" (S. Linder), Investitionskontrollen als Instrument der Zielpräzisierung, Apr 2005, p. 79‑80
  "Budgeting, Better Budgeting or Beyond Budgeting: Which is best suited for coordinating activities at your organization?" (S. Linder, J. Weber), Journal of Cost Management, Mar 2005, Vol. 19, p. 20‑28
  "Better Budgeting und Beyond Budgeting erfolgreich implementieren" (S. Linder, J. Weber), Controlling, Dec 2004, Vol. 16, p. 677‑681
  "Neugestaltung der Budgetierung: Relative, benchmarkorientierte oder absolute, intern orientierte Ziele ?" (S. Linder, B. Hirsch, J. Weber), Zeitschrift für Planung und Unternehmenssteuerung, Sep 2004, Vol. 15, Issue 1, p. 57‑75
  "Wie (un)zuverlässig sind Investitionsplanungen? Ein Überblick über den Stand der empirischen Forschung zur Verbreitung von Fehlern und Verzerrungen in Investitionsplanungen " (S. Linder), Zeitschrift für Controlling & Management, Aug 2004, Vol. 48, Issue : special issue on capital expenditure management, p. 47‑57
  "(Better) Budgeting oder Beyond Budgeting? Eine Analyse aus koordinationstheoretischer Perspektive" (S. Linder, J. Weber), Controller Magazin, May 2004, Vol. 29, p. 224‑228
  "Herausforderungen der Implementierung von Better und Beyond Budgeting" (S. Linder, J. Weber), ControllerNews, Apr 2004, p. 67‑70
  "Beyond Budgeting bei Verbundeffekten?? " (S. Linder, D. Spillecke, J. Weber), Zeitschrift für Controlling & Management, Mar 2003, Vol. 47, Issue special issue on operative planning, p. 111‑120
  "Stand der Planung und Kontrolle betrieblicher Investitionen" (S. Linder, D. Spillecke, J. Weber), Kostenrechnungspraxis, Jun 2002, Vol. 46, Issue 5, p. 291‑297


Chapters
  Managerial Innovation: A Glimpse at Individual-level Determinants. In: Economic Themes. Athens (Greece) : ATINER, Roufagalas, J. . 2010, p. 349-361
  Tying vs. Not-Tying Post-Completion Reviews to extrinsic Rewards or Punishments. In: Performance Measurement and Management Control:Measuring and Rewarding Performance. Amsterdam (The Netherlands) : Elsevier, Epstein, M. J., Manzoni, J-F. . 2008, p. 95-125
  Investitionskontrolle. In: Vahlens großes Auditing Lexikon. Munich (Germany) : Franz Vahlen, Carl-Christian Freidank, , Laurenz Lachnit , Jörg Tesch . 2007


Professional Publications
Articles
  "Effektives Risiko- und Chancenmanagement in turbulenten Zeiten: Wie Sie Szenarien und Simulationen richtig nutzen" (S. Linder, J. Spitzner), Risk, Compliance & Audit, Oct 2010, Vol. n/a, Issue 5, p. 14‑19


Other Publications
Press articles
  "Simulieren geht ohne Weltformel". Frankfurter Allgemeine Zeitung, 21 Feb 2011, p. 10-10 (Risk management; simulations; scenario analysis)


Book reviews
  "Controlling: Konzeption, Aufgaben, Instrumente". Zeitschrift für Controlling & Management, 2005, vol. 50, Issue 4, p. 325-326
  "Beyond Budgeting umsetzen - Erfolgreich planen mit Advanced Budgeting". Zeitschrift für Controlling & Management, 2005, vol. 49, p. 29-30
  "Beyond Budgeting, Better Budgeting ? Ohne feste Budgets zielorientiert führen und erfolgreich steuern". Zeitschrift für Controlling & Management, 2004, vol. 48, p. 163-164
  "Controlling". Kostenrechnungspraxis, 2002, vol. 46, Issue 8, p. 387-388


Teaching at ESSEC

Fall 2011:
- CPTG 31149 Management Control
- CPTG 31213 Strategic Cost Management

Other Teaching Activities

2011:
 - Management Control Systems for Competitive Advantage and Innovation (with Cristiana Parisi and Johanna Sax),
undergraduate course, Copenhagen Business School, Copenhagen, summer term 2011.

2010:
- The Theory of the Firm (with Nicolai J. Foss and Jacob Lyngsie)
Master of Science course, Finance & Strategic Management line, Copenhagen Business School,
Copenhagen, fall term 2010.

- Paradoxes in Strategic Management (with Jasper J. Hotho and Stephanie C. Schleimer)
Undergraduate course, Copenhagen Business School, Copenhagen, summer term 2010.

- Knowledge Management and Management Control Systems (with Jennifer Kunz)
MBA course, Université Paris Dauphine, Paris, 2010.

2009:
- The Theory of the Firm (with Nicolai J. Foss)
Master of Science course, Finance & Strategic Management line, Copenhagen Business School,
Copenhagen, fall term 2009.

- Paradoxes in Strategic Management (with Yvonne Borkelmann and Philip Nell)
Undergraduate course, Copenhagen Business School, Copenhagen, summer term 2009.

International Business Strategy (with Yvonne Borkelmann and Philip Nell) Undergraduate course,
Copenhagen Business School, Copenhagen, summer term 2009.

2008:
- The Theory of the Firm (with Nicolai J. Foss and Yvonne Borkelmann)
Master of Science course, Finance & Strategic Management line, Copenhagen Business School,
Copenhagen, fall term 2008.

- Knowledge Management and Management Control Systems (with Jennifer Kunz)
MBA course, Université Paris Dauphine, Paris, 2008.

Prior to 2008:
- Knowledge Management and Management Control Systems (with Jennifer Kunz)
MBA course, Université Paris Dauphine, Paris, 2005-2007.

- Unternehmensplanung (with Matthias Meyer)
Undergraduate course, WHU – Otto Beisheim School of Management, Vallendar, 2004.

- Unternehmensplanung (with Bernhard Hirsch)
Undergraduate course, WHU – Otto Beisheim School of Management, Vallendar, 2003.


Affiliations and Academic Responsibilities

Service to the Scientific Community
- Co-organizer (together with Nicolai J. Foss and Jacob Lyngsie) of the Conference on Strategic Entrepreneurship: Bringing Organization Design and Micro-foundations Into the Field, Copenhagen Business School, Copenhagen (Denmark), November 11th - 12th, 2010.

 Ad hoc manuscript reviewer
- European Management Review
- Journal of Management Studies
- Management Decision
- Management Research Review
- Organization Science
 

Ad hoc reviewer for funding applications to:
- Research Foundation of Flanders (Fonds Wetenschappelijk Onderzoek – Vlaanderen)

Memberships
-  Academy of Management
-  European Accounting Association
-  Management Control Association
-  Strategic Management Society


Professional Experience

Management consultant (Free-lancer)

2006 – 2008: Management consultant with CTcon GmbH, Bonn (Germany)
Useful Links
Accounting and Management Control
Contact
E-mail
Tel: +33-1-34-43-32-38
Fax: +33-1-34-43-28-11

ESSEC Business School
Av. Bernard Hirsch
B.P. 50105
95021 Cergy Pontoise Cedex
France

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