New publication in the journal Contemporary Accounting Research

A study conducted by Prof. Dr. Ivo Schedlinsky together with co-authors, titled "The Effect of Process Monitoring on Beyond-the-Job Process Improvements", has been published in the journal Contemporary Accounting Research.

In the study, the authors demonstrate that process monitoring can positively influence employees' implementation of process improvements—provided there is no error avoidance policy in place. Without such a policy, employees are motivated to create a favorable impression on their superiors by implementing process improvements.

These insights have significant implications for business practice, also demonstrating that the effectiveness of action controls depends on the set of cultural controls in place.

The full publication is available on the website of Contemporary Accounting Research.