What is a 409A

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Similar to other scientific disciplines, the published research results in business administration (BWL) grow strongly, sometimes even exponentially. It is therefore becoming more and more challenging for the individual researcher to keep track of the sub-strands of the business administration research literature. So-called systematic reviews are a method not to lose or to gain this overview in spite of the rapidly growing research results. The aim of this method is to identify and analyze the existing literature on a certain topic or context as holistically as possible in a systematic and transparent manner and, based on this, to identify worthwhile paths for further research.

Prof. Martin Hiebl, visiting professor at the Institute for Controlling and Consulting at the JKU and holder of the chair for Business Administration, especially Management Accounting and Control at the University of Siegen, has been dealing with such systematic reviews for a long time. Due to the fact that so far there have been relatively few references to the implementation of these systematic reviews in business administration, he analyzed a sub-process of these reviews, namely the selection of the literature sources to be analyzed, more closely. The results were recently published in the leading journal for research methods in business administration, namely Organizational Research Methods. In this method paper, Hiebl provides information on how future systematic reviews in business administration can better comply with a structured, complete and transparent selection of literature. The fact that the article is already one of the three most frequently downloaded articles in this journal in the last six months shows that there is a need for such information in business administration. At the same time, this is the first contribution that the JKU has as an affiliation that has ever been published in Organizational Research Methods.

Hiebl also recently published an application of systematic reviews in a top journal in accounting and controlling research - the European Accounting Review. In the article entitled “Management Accounting Research on Africa”, Hiebl and his former colleague Dr. Sinclear Ndemewah provides a systematic overview of the previous literature on controlling in Africa. Furthermore, based on the review, the authors develop a framework for a better understanding of controlling in Africa and show a number of worthwhile paths for future research on this. According to a contribution by Axel Haller from 2002, the article is the first in the European Accounting Review for almost 20 years by a scientist affiliated with the JKU.

Link to the article in Organizational Research Methods (open access available): https://doi.org/10.1177/1094428120986851

Link to the article in the European Accounting Review (open access available): https://doi.org/10.1080/09638180.2021.1897025