The Role of Storytelling for Communication in Risk Management
A Conceptual and Experimental Study- Autor:innen:
- Reihe:
- Controlling und Management, Band 22
- Verlag:
- 2021
Zusammenfassung
Das Risikomanagement ist mit einer komplexer werdenden Risikolandschaft konfrontiert. Um dieser Entwicklung effektiv zu begegnen und um in kritischen Entscheidungsprozessen in Unternehmen eine zentrale Rolle einzunehmen, bedarf es einer Weiterentwicklung dieser Disziplin. Weiche Faktoren wie die Kommunikation werden dabei als wirksame Stellhebel angesehen. Dieses Buch setzt sich mit den Potenzialen auseinander, die die Kommunikationsform Storytelling für das Risikomanagement bietet. In einer konzeptionellen Untersuchung werden verschiedene Anwendungsmöglichkeiten von Storytelling im Risikomanagement beschrieben. In einer experimentellen Studie wird die Vorteilhaftigkeit von Storytelling gegenüber der rein numerischen Kommunikationsform im Risikomanagement analysiert und herausgearbeitet.
Publikation durchsuchen
Bibliographische Angaben
- Copyrightjahr
- 2021
- ISBN-Print
- 978-3-8487-8095-2
- ISBN-Online
- 978-3-7489-2513-2
- Verlag
- Nomos, Baden-Baden
- Reihe
- Controlling und Management
- Band
- 22
- Sprache
- Englisch
- Seiten
- 368
- Produkttyp
- Monographie
Inhaltsverzeichnis
- Titelei/Inhaltsverzeichnis Kein Zugriff Seiten 1 - 16
- 1.1 Introductory Example Kein Zugriff
- 1.2 Research Problem Kein Zugriff
- 1.3 Research Objectives and Research Methods Kein Zugriff
- 1.4 Structure of the Analysis Kein Zugriff
- 2.1.1 Concept of Communication Kein Zugriff
- 2.1.2 Concepts of Risk and Risk Management Kein Zugriff
- 2.1.3.1.1 General Procedure for Conducting a Literature Review Kein Zugriff
- 2.1.3.1.2 Procedure for Conducting a Literature Review on Communication in Risk Management Kein Zugriff
- 2.1.3.1.3 Results of the Literature Review on Communication in Risk Management Kein Zugriff
- 2.1.3.2 Concept of Communication in Risk Management Kein Zugriff
- 2.2.1 Global Communication Purposes in Risk Management Kein Zugriff
- 2.2.2.1 Communication of a Risk Factor Kein Zugriff
- 2.2.2.2 Communication of Risk Management’s Governance Kein Zugriff
- 2.2.2.3 Communication of Risk Management’s Strategy Kein Zugriff
- 2.2.3 Overview of the Communication Purposes in Risk Management Kein Zugriff
- 3.1.1 Procedure for Conducting a Literature Review on Storytelling Kein Zugriff
- 3.1.2 Results of the Literature Review on Storytelling Kein Zugriff
- 3.2 Identification of Storytelling’s Potentials Kein Zugriff
- 3.3.1.1 Classification of the Concept Commitment Kein Zugriff
- Theory of Narrative Transportation Kein Zugriff
- (1) Processing Kein Zugriff
- (2) Transportation Kein Zugriff
- (3) Immersion Kein Zugriff
- Social Cognitive Theory Kein Zugriff
- 3.3.2.1 Classification of the Concept Sense-Making Kein Zugriff
- 3.3.2.2 Empirical Evidence and Logical Reasoning to Explain How Storytelling Generates Sense-Making Kein Zugriff
- 3.3.3.1 Classification of the Concept Retrieval Kein Zugriff
- Elaborative encoding Kein Zugriff
- Transfer Appropriate Principle Kein Zugriff
- Episodic memory Kein Zugriff
- Availability Heuristic Kein Zugriff
- 4.1 Analysis of Where and How Storytelling’s Potentials Can Fulfill the Specific Communication Purposes of a Risk Factor Kein Zugriff
- 4.2 Analysis of Where and How Storytelling’s Potentials Can Fulfill the Specific Communication Purposes of Risk Management’s Governance Kein Zugriff
- 4.3 Analysis of Where and How Storytelling’s Potentials Can Fulfill the Specific Communication Purposes of Risk Management’s Strategy Kein Zugriff
- 5.1.1 Selection of Research Method Kein Zugriff
- 5.1.2 Experimental Study as Research Design Kein Zugriff
- 5.1.3 Research Design of the Experimental Study Kein Zugriff
- 5.2.1 Methodology of Hypotheses Development Kein Zugriff
- 5.2.2 The Effect of Form of Communication on Performance of a Level of an Activity of Risk Management Kein Zugriff
- 5.2.3 The Role of a Time Gap on the Effect of Form of Communication on Performance of a Level of an Activity of Risk Management Kein Zugriff
- 5.2.4.1 Preference for Numbers Kein Zugriff
- 5.2.4.2 Risk Preferences Kein Zugriff
- 5.2.5 The Influence of Risk Awareness on the Effect of Form of Communication on Performance of a Level of an Activity of Risk Management Kein Zugriff
- 5.2.6 Overview of Hypotheses Kein Zugriff
- 5.2.7 Introduction of Arousal, Attention, Attitude towards a Specific Risk Factor, Credibility, Mental Effort, and Retrieval Kein Zugriff
- 5.2.8 Introduction of Examination of Randomization Kein Zugriff
- 6.1.1 Setting of the Experimental Study Kein Zugriff
- 6.1.2 Procedure of the Experimental Study Kein Zugriff
- 6.1.3.1 Manipulation of the Independent Variables Storytelling and Time Gap Kein Zugriff
- Decision-making situation Kein Zugriff
- Risky context Kein Zugriff
- 6.1.3.3 Measurement of the Moderating Variables Preference for Numbers and Risk Preference Kein Zugriff
- 6.1.3.4 Measurement of the Mediating Variable Risk Awareness Kein Zugriff
- 6.1.3.5 Measurement of Arousal, Attention, Attitude towards a Specific Risk Factor, Credibility, Mental Effort, and Retrieval Kein Zugriff
- 6.1.3.6 Measurement of Examination of Randomization Kein Zugriff
- 6.1.4 Compensation System for the Experimental Participation Kein Zugriff
- 6.1.5 Participants in the Experimental Study Kein Zugriff
- 6.1.6 Experimental Execution Kein Zugriff
- 6.2.1 ANOVA and Repeated Measures ANOVA Kein Zugriff
- 6.2.2 Regression Model Kein Zugriff
- 6.2.3 Analysis Methods for Arousal, Attention, Attitude towards a Specific Risk Factor, Credibility, Mental Effort, and Retrieval Kein Zugriff
- 6.2.4 Analysis Methods for Examination of Randomization Kein Zugriff
- 7.1 Data Overview Kein Zugriff
- 7.2.1 Procedure Kein Zugriff
- 7.2.2.1 Dependent Variable Behavioral Intention Kein Zugriff
- 7.2.2.2 Moderating Variable Preference for Numbers Kein Zugriff
- 7.2.2.3 Mediating Variable Risk Awareness Kein Zugriff
- 7.2.2.4 Arousal, Attention, Attitude towards a Specific Risk Factor, Credibility, and Mental Effort Kein Zugriff
- 7.2.2.5 Risk Perception Kein Zugriff
- 7.3 Examination of Randomization Kein Zugriff
- 7.4.1 The Effect of Form of Communication on Performance of a Level of an Activity of Risk Management Kein Zugriff
- 7.4.2 The Role of Time Gap on the Effect of Form of Communication on Performance of a Level of an Activity of Risk Management Kein Zugriff
- 7.4.3.1 Preference for Numbers Kein Zugriff
- 7.4.3.2 Risk Preferences Kein Zugriff
- 7.4.4 Mediating Effect of Risk Awareness on the Effect of Form of Communication on Performance of a Level of an Activity of Risk Management Kein Zugriff
- 7.4.5 Overview of Results Kein Zugriff
- 7.4.6 Analysis of Arousal, Attention, Credibility, Mental Effort, and Retrieval Kein Zugriff
- 8.1 Summary of Findings and Revisiting of Research Objectives Kein Zugriff
- 8.2 Management Implications Kein Zugriff
- 8.3 Limitations and Areas of Further Research Kein Zugriff
- Appendix Kein Zugriff Seiten 297 - 297
- Study of the Chair of Management Accounting and Control - Part 1 Kein Zugriff
- Participation code Kein Zugriff
- Please enter your personal code below: Kein Zugriff
- Compensation Kein Zugriff
- Organizational information on the payment: Kein Zugriff
- Please imagine the following situation: Kein Zugriff
- Future Corp. Kein Zugriff
- Booster Rockets Division Kein Zugriff
- Your department Kein Zugriff
- Your position Kein Zugriff
- 2017 Kein Zugriff
- Please indicate your decision below: Kein Zugriff
- Study of the Chair of Management Accounting and Control – Part 2 Kein Zugriff
- Participation code Kein Zugriff
- Please enter your personal code below: Kein Zugriff
- Compensation Kein Zugriff
- Organizational information on the payment: Kein Zugriff
- Please imagine the following situation: Kein Zugriff
- Future Corp. Kein Zugriff
- Your division Kein Zugriff
- Your position Kein Zugriff
- Please indicate your decision below: Kein Zugriff
- Please indicate how you assess the following statements. Kein Zugriff
- Please indicate how you assess the following statements. Kein Zugriff
- A final question Kein Zugriff
- Appendix 3: Scree Plots for the Principal Component Analysis Kein Zugriff Seiten 335 - 342
- References Kein Zugriff Seiten 343 - 368
Literaturverzeichnis (396 Einträge)
Es wurden keine Treffer gefunden. Versuchen Sie einen anderen Begriff.
- Abdel-khalik, Rashad A. (1994), Factors limiting the role of behavioral research in standard setting, in: Behavioral Research in Accounting (6), pp. 213-222. Google Scholar öffnen
- Abkowitz, Mark D. (2008), Operational risk management: A case study approach to effective planning and response, Hoboken. Google Scholar öffnen
- Adamson, Gary/Pine, Joe/van Steenhoven, Tom/Kroupa, Jodi (2006), How storytelling can drive strategic change, in: Strategy & Leadership, Vol. 34 (1), pp. 36-41. Google Scholar öffnen
- Adaval, Rashmi/Wyer, Jr., Robert S. (1998), The role of narratives in consumer information processing, in: Journal of Consumer Psychology, Vol. 7 (3), pp. 207-245. Google Scholar öffnen
- Agarwal, Ruchi/Kallapur, Sanjay (2018), Cognitive risk culture and advanced roles of actors in risk governance: a case study, in: The Journal of Risk Finance, Vol. 19 (4), pp. 327-342. Google Scholar öffnen
- Albrechtsen, Eirik/Hovden, Jan (2010), Improving information security awareness and behaviour through dialogue, participation and collective reflection. An intervention study, in: Computers & Security, Vol. 29 (4), pp. 432-445. Google Scholar öffnen
- Allen, Mike/Bruflat, Rebecca/Fucilla, Renée/Kramer, Michael/McKellips, Steve/Ryan, Daniel J./Spiegelhoff, Marieke (2000), Testing the persuasiveness of evidence: combining narrative and statistical forms, in: Communication Research Reports, Vol. 17 (4), pp. 331-336. Google Scholar öffnen
- Amadieu, Franck/Van Gog, Tamara/Paas, Fred/Tricot, André/Mariné, Claudette (2009), Effects of prior knowledge and concept-map structure on disorientation, cognitive load, and learning, in: Learning and Instruction, Vol. 19 (5), pp. 376-386. Google Scholar öffnen
- Ameer, Rashid (2009), Value‐relevance of foreign‐exchange and interest‐rate derivatives disclosure, in: The Journal of Risk Finance, Vol. 10 (1), pp. 78-90. Google Scholar öffnen
- Andersson, Ulf/Cuervo-Cazurra, Alvaro/Nielsen, Bo B. (2014), From the Editors: explaining interaction effects within and across levels of analysis, in: Journal of International Business Studies, Vol. 45 (9), pp. 1063-1071. Google Scholar öffnen
- Anson, Mark J.P. (2001), Performance presentation standards: which rules apply when?, in: Financial Analysts Journal. Google Scholar öffnen
- Appelman, Alyssa/Sundar, S. Shyam (2016), Measuring message credibility, in: Journalism & Mass Communication Quarterly, Vol. 93 (1), pp. 59-79. Google Scholar öffnen
- Arena, Marika/Arnaboldi, Michela/Azzone, Giovanni (2010), The organizational dynamics of enterprise risk management, in: Accounting, Organizations and Society, Vol. 35 (7), pp. 659-675. Google Scholar öffnen
- Arena, Marika/Arnaboldi, Michela/Palermo, Tommaso (2017), The dynamics of (dis)integrated risk management: A comparative field study, in: Accounting, Organizations and Society, Vol. 62, pp. 65-81. Google Scholar öffnen
- Arnold, Markus C./Hannan, Lynn R./Tafkov, Ivo D. (2018), Team member subjective communication in homogeneous and heterogeneous teams, in: The Accounting Review, Vol. 93 (5), pp. 1-22. Google Scholar öffnen
- Arnold, Vicky/Triki, Anis (2018), Use of student and online participants in behavioural accounting research, in: Libby, Theresa/Thorne, Linda (Editor), The Routledge Companion to Behavioural Accounting Research, 2018, London, pp. 287-299. Google Scholar öffnen
- Aronson, Elliot/Ellsworth, Phoebe C./Carlsmith, Merrill J. (1990), Methods of research in social psychology, 2. Edition, New York. Google Scholar öffnen
- Asay, Scott H./Libby, Robert/Rennekamp, Kristina M. (2018), Do features that associate managers with a message magnify investors' reactions to narrative disclosures?, in: Accounting, Organizations and Society, Vol. 68, pp. 1-14. Google Scholar öffnen
- Auvinen, Tommi P./Lämsä, Anna-Maija/Sintonen, Teppo/Takala, Tuomo (2013), Leadership manipulation and ethics in storytelling, in: Journal of Business Ethics, Vol. 116 (2), pp. 415-431. Google Scholar öffnen
- Backhaus, Klaus/Erichson, Bernd/Plinke, Wulff/Weiber, Rolf (2018), Multivariate Analysemethoden: Eine anwendungsorientierte Einführung, 15. Edition, Berlin. Google Scholar öffnen
- Baesler, E. James (1997), Persuasive effects of story and statistical evidence, in: Argumentation and Advocacy, Vol. 33 (4), pp. 170-175. Google Scholar öffnen
- Baesler, James E./Burgoon, Judee K. (1994), The temporal effects of story and statistical evidence on belief change, in: Communication Research, Vol. 21 (5), pp. 582-602. Google Scholar öffnen
- Baetge, Jörg/Jerschensky, Andreas (1999), Frühwarnsysteme als Instrumente eines effizienten Risikomanagement und -Controlling, in: Controlling, Vol. 11 (4/5), pp. 171-176. Google Scholar öffnen
- Balaji, Sam (2017), New perspectives on how cyber risk can power performance, https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Risk/gx-gra-cyberrisk.pdf, [06.10.2019]. Google Scholar öffnen
- Ballou, Brian/Heitger, Dan L./Stoel, Dale (2011), How boards of directors perceive risk management information, in: Management Accounting Quarterly, Vol. 12 (4), pp. 14-22. Google Scholar öffnen
- Bandura, Albert (1965), Influence of models' reinforcement contingencies on the acquisition of imitative responses, in: Journal of Personality and Social Psychology, Vol. 1 (6), pp. 589-595. Google Scholar öffnen
- Bandura, Albert (1977), Self-efficacy: toward a unifying theory of behavioral change, in: Psychological Review, Vol. 84 (2), pp. 191-215. Google Scholar öffnen
- Bandura, Albert (1986), Social foundations of thought and action: a social cognitive theory, Englewood Cliffs. Google Scholar öffnen
- Banerjee, Smita C./Greene, Kathryn (2012), 'I quit' versus 'I'm sorry I used': a preliminary investigation of variations in narrative ending and transportation, in: Psychology & Health, Vol. 27, (11), pp. 1308-1322. Google Scholar öffnen
- Bangerter, Adrian/Corvalan, Paloma/Cavin, Charlotte (2014), Storytelling in the selection interview? How applicants respond to past behavior questions, in: Journal of Business & Psychology, Vol. 29 (4), pp. 593-604. Google Scholar öffnen
- Baxter, Ryan/Bedard, Jean C./Hoitash, Rani/Yezegel, Ari (2013), Enterprise risk management program quality: determinants, value relevance, and the financial crisis, in: Contemporary Accounting Research, Vol. 30 (4), pp. 1264-1295. Google Scholar öffnen
- Beasley, Mark/Pagach, Don/Warr, Richard (2008), Information conveyed in hiring announcements of senior executives overseeing enterprise-wide risk management processes, in: Journal of Accounting, Auditing and Finance, Vol. 23 (3), pp. 311-332. Google Scholar öffnen
- Beasley, Mark S./Branson, Bruce C./Hancock, Bonnie V. (2017), Global risk oversight report: similarities and differences in opportunities for improvement, https://www.cgma.org/content/dam/cgma/resources/reports/downloadabledocuments/global-risk-oversight-report.pdf, [06.10.2019]. Google Scholar öffnen
- Beasley, Mark S./Frigo, Mark L. (2010), ERM and its role in strategic planning and strategy execution, in: Fraser, John/Simkins, Betty J. (Editor), Enterprise Risk Management, 2010, pp. 31-50. Google Scholar öffnen
- Beattie, Vivien/Davison, Jane (2013), Accounting and business research special issue call for papers accounting narratives: quantification, storytelling and sensemaking, in: Management Accounting Research, Vol. 24 (4), pp. 418f. Google Scholar öffnen
- Bechky, Beth A. (2003), Sharing meaning across occupational communities: the transformation of understanding on a production floor, in: Organization Science, Vol. 14 (3), pp. 312-330. Google Scholar öffnen
- Beretta, Sergio/Bozzolan, Saverio (2004), A framework for the analysis of firm risk communication, in: The International Journal of Accounting, Vol. 39 (3), pp. 265-288. Google Scholar öffnen
- Berry, Gregory R. (2001), Telling stories: making sense of the environmental behavior of chemical firms, in: Journal of Management Inquiry, Vol. 10 (1), pp. 58-73. Google Scholar öffnen
- Bierstaker, James Lloyd/Downey, Denise Hanes/Rose, Jacob M./Thibodeau, Jay C. (2018), Effects of stories and checklist decision aids on knowledge structure development and auditor judgment, in: Journal of Information Systems, Vol. 32 (2), pp. 1-24. Google Scholar öffnen
- Bilandzic, Helena/Busselle, Rick (2013), Narrative persuasion, in: Dillard, James Price/Shen, Lijiang (Editor), The SAGE Handbook of Persuasion: Developments in Theory and Practice, 2. Edition, 2013, Los Angeles, pp. 200-219. Google Scholar öffnen
- Billeb, Marc/Wilop, Karsten/Schäfer, Achim/Vykoukal, Jens (2015), Cyber-Kriminalität, https://www.pwc-wissen.de/pwc/de/shop/publikationen/Cyber-Kriminaliaet+-+Finanzindustrie/?card=16926, [06.10.2019]. Google Scholar öffnen
- Billsberry, Jon/Ambrosini, Véronique/Moss-Jones, John/Marsh, Philip (2005), Some suggestions for mapping organizational members’ sense of fit, in: Journal of Business & Psychology, Vol. 19 (4), pp. 555-570. Google Scholar öffnen
- Birnberg, Jacob G./Shields, Michael D./Young, Mark S. (1990), The case for multiple methods in empirical management accounting research (with an illustration from budget setting), in: Journal of Management Accounting Research, Vol. 2 (1), pp. 33-66. Google Scholar öffnen
- Blankespoor, Elizabeth/Dehaan, E. D./Wertz, John/Zhu, Christina (2019), Why do individual investors disregard accounting information? The roles of information awareness and acquisition costs, in: Journal of Accounting Research, Vol. 57 (1), pp. 53-84. Google Scholar öffnen
- Boal, Kimberly B./Schultz, Patrick L. (2007), Storytelling, time, and evolution: the role of strategic leadership in complex adaptive systems, in: The Leadership Quarterly, Vol. 18 (4), pp. 411-428. Google Scholar öffnen
- Bockman, Valerie M. (1971), The herzberg controversy, in: Personnel Psychology, Vol. 24 (2), pp. 155-189. Google Scholar öffnen
- Boje, David M. (1991), The storytelling organization: a study of story performance in an office- supply firm, in: Administrative Science Quarterly, Vol. 36 (1), pp. 106-126. Google Scholar öffnen
- Bonner, Sarah E. (2008), Judgment and decision-making in accounting, Upper Saddle River. Google Scholar öffnen
- Boyce, Mary E. (1996), Organizational story and storytelling: a critical review, in: Journal of Organizational Change Management, Vol. 9 (5), pp. 5-26. Google Scholar öffnen
- Brebeck, Frank/Herrmann, Dagmar (1997), Zur Forderung des KonTraG-Entwurts nach einem Frühwarnsystem und zu den Konsequenzen für die Jahres- und Konzernabschlussprüfung, in: Die Wirtschaftsprüfung, Vol. 50 (12), pp. 381-390. Google Scholar öffnen
- Brecht, Daniel (2018), Ten steps leaders can take to improve cybersecurity in their organization, http://resources.infosecinstitute.com/10-steps-leaders-can-take-improve-cybersecurity-organization/#gref, [06.10.2019]. Google Scholar öffnen
- Brockhaus, Robert H. (1980), Risk taking propensity of entrepreneurs, in: Academy of Management Journal, Vol. 23 (3), pp. 509-520. Google Scholar öffnen
- Brooks, Douglas W. (2010), Creating a risk-aware culture, in: Fraser, John/Simkins, Betty J. (Editor), Enterprise Risk Management, 2010, pp. 87-95. Google Scholar öffnen
- Bruner, Gordon C. (2015), Marketing scales handbook: multi-item measures for consumer insight research, Fort Worth. Google Scholar öffnen
- Bruner, Gordon C./Kumar, Anand (2000), Web commercials and advertising hierarchy-of-effects, in: Journal of Advertising Research, Vol. 40 (1-2), pp. 35-42. Google Scholar öffnen
- Bruner, Jerome S. (1986), Actual minds, possible worlds, Cambridge. Google Scholar öffnen
- Bruner, Jerome S. (1990), Acts of meaning, Cambridge. Google Scholar öffnen
- Buchholz, Laura M./Smith, Robert E. (1991), The role of consumer involvement in determining cognitive response to broadcast advertising, in: Journal of Advertising, Vol. 20 (1), pp. 4-17. Google Scholar öffnen
- Bühner, Markus/Ziegler, Matthias (2009), Statistik für Psychologen und Sozialwissenschaftler, München. Google Scholar öffnen
- Bulgurcu, Burcu/Cavusoglu, Hasan/Benbasat, Izak (2010), Information security policy compliance: an empirical study of rationality-based beliefs and information security awareness, in: MIS Quarterly, Vol. 34 (3), pp. 523-548. Google Scholar öffnen
- Burger, Anton/Buchhart, Anton (2002), Risiko-Controlling, München. Google Scholar öffnen
- Burningham, Kate/Fielding, Jane/Thrush, Diana (2008), "It’ll never happen to me": understanding public awareness of local flood risk, in: Disasters, Vol. 32 (2), pp. 216-238. Google Scholar öffnen
- Campbell, Donald T./Stanley, Julian C. (1963), Experimental and quasi-experimental designs for research, Wadsworth. Google Scholar öffnen
- Chen, Katherine K. (2012), Charismatizing the routine: storytelling for meaning and agency in the burning man organization, in: Qualitative Sociology, Vol. 35 (3), pp. 311-334. Google Scholar öffnen
- Childers, Terry L./Houston, Michael J. (1984), Conditions for a picture-superiority effect on consumer memory, in: Journal of Consumer Research, Vol. 11 (2), p. 643. Google Scholar öffnen
- Choi, Jongwoon (2014), Can offering a signing bonus motivate effort? Experimental evidence of the moderating effects of labor market competition, in: The Accounting Review, Vol. 89 (2), pp. 545-570. Google Scholar öffnen
- Chong, Vincent K./Loy, Chanel Y./Masschelein, Stijn/Woodliff, David R. (2018), The effect of performance evaluation schemes on predicted transfer prices: Do leadership tone and perceived fairness concerns matter?, in: Management Accounting Research, Vol. 41, pp. 11-19. Google Scholar öffnen
- Christ, Margaret H./Sedatole, Karen L./Towry, Kristy L. (2012), Sticks and carrots: The effect of contract frame on effort in incomplete contracts, in: The Accounting Review, Vol. 87 (6), pp. 1913-1938. Google Scholar öffnen
- Cook, Thomas D./Campbell, Donald T. (1979), Quasi-experimentation: design & analysis issues for field settings, Chicago. Google Scholar öffnen
- COSO (1992), Internal control - integrated framework, Jersey City. Google Scholar öffnen
- COSO (1994), Enterprise risk management - integrated framework, Jersey City. Google Scholar öffnen
- COSO (2004), Enterprise risk management - integrated framework, Jersey City. Google Scholar öffnen
- COSO (2018), About us, https://www.coso.org/Pages/aboutus.aspx, [06.10.2019]. Google Scholar öffnen
- Costantino, Giuseppe/Malgady, Robert G./Rogler, Lloyd H. (1994), Storytelling through pictures: culturally sensitive psychotherapy for hispanic children and adolescents, in: Journal of Clinical Child Psychology, Vol. 23 (1), pp. 13-20. Google Scholar öffnen
- Covello, Vincent T./Mumpower, Jeryl (1985), Risk analysis and risk management: a historical perspective, in: Risk Analysis, Vol. 5 (2), pp. 103-120. Google Scholar öffnen
- Cox, Dena/Cox, Anthony D. (2001), Communicating the consequences of early detection: the role of evidence and framing, in: Journal of Marketing, Vol. 65 (3), pp. 91-103. Google Scholar öffnen
- Cox, James C./Harrison, Glenn W. (2008), Risk aversion in experiments: an introduction, in: Harrison, Glenn W./Cox, James C. (Editor), Risk Aversion in Experiments, 2008, Bingley, pp. 1-7. Google Scholar öffnen
- Cronbach, Lee J. (1951), Coefficient alpha and the internal structure of tests, in: Psychometrika, Vol. 16 (3), pp. 297-334. Google Scholar öffnen
- Crozier, Sarah E./Cassell, Catherine M. (2016), Methodological considerations in the use of audio diaries in work psychology: adding to the qualitative toolkit, in: Journal of Occupational & Organizational Psychology, Vol. 89 (2), pp. 396-419. Google Scholar öffnen
- D'Arcy, John/Hovav, Anat/Galletta, Dennis (2009), User awareness of security countermeasures and its impact on information systems misuse: a deterrence approach, in: Information Systems Research, Vol. 20 (1), pp. 79-98. Google Scholar öffnen
- de Certeau, Michel (1984), The practice of everyday life, Berkeley. Google Scholar öffnen
- de Wit, John B./Das, Enny/Vet, Raymond (2008), What works best: objective statistics or a personal testimonial? An assessment of the persuasive effects of different types of message evidence on risk perception, in: Health Psychology: Official Journal of the Division of Health Psychology, Vol. 27 (1), pp. 110-115. Google Scholar öffnen
- Delgadillo, Yvonne/Escalas, Jennifer E. (2004), Narrative word-of-mouth communication exploring memory and attitude effects of consumer storytelling, in: Advances in Consumer Research, Vol. 31, pp. 186-192. Google Scholar öffnen
- Dennis, Alan R. (1996), Information exchange and use in group decision-making: you can lead a group to information, but you can't make it think, in: MIS Quarterly, Vol. 20 (4), pp. 433-457. Google Scholar öffnen
- Diederichs, Marc (2006), Risikoberichterstattung, in: Controlling, Vol. 18 (7), pp. 387-390. Google Scholar öffnen
- Diederichs, Marc (2011), Risikomanagement: So sorgen Sie für Akzeptanz und Anwendung im Unternehmen, in: Gleich, Ronald/Klein, Andreas (Editor), Risikomanagement und Risiko-Controlling: Organisation und Dokumentation im Unternehmen, Datenerhebung und Risikobewertung, Integration in die Führungs- und Reportingsysteme, Umsetzungsbeispiele aus der Praxis, 2011, Freiburg, pp. 75-86. Google Scholar öffnen
- Diederichs, Marc (2013a), Der Risikomanager, in: Controlling, Vol. 25 (1), pp. 4-10. Google Scholar öffnen
- Diederichs, Marc (2013b), Risikomanagement und Risikocontrolling, 3. Edition, München. Google Scholar öffnen
- Diederichs, Marc/Eberenz, Ralf/Eickmann, Jan O. (2009), Risikomanagement der Beiersdorf AG, in: Controlling, Vol. 21 (4-5), pp. 265-272. Google Scholar öffnen
- Diederichs, Marc/Form, Stephan/Reichmann, Thomas (2004), Standard zum Risikomanagement, in: Controlling, Vol. 16 (4-5), pp. 189-198. Google Scholar öffnen
- DIN ISO 31000:2018 (2018), Risikomanagement - Leitlinien (ISO 31000:2018). Google Scholar öffnen
- Donovan, Robert J./Rossiter, John R./Marcoolyn, Gilian/Nesdale, Andrew (1994), Store atmosphere and purchasing behavior, in: Journal of Retailing, Vol. 70 (3), pp. 283-294. Google Scholar öffnen
- Döring, Nicola/Bortz, Jürgen (2016), Forschungsmethoden und Evaluation in den Sozial- und Humanwissenschaften, 5. Edition, Berlin. Google Scholar öffnen
- Driscoll, Cathy/McKee, Margaret (2007), Restorying a culture of ethical and spiritual values: a role for leader storytelling, in: Journal of Business Ethics, Vol. 73 (2), pp. 205-217. Google Scholar öffnen
- Dunlop, Sally M./Wakefield, Melanie/Kashima, Yoshihisa (2009), Pathways to persuasion: cognitive and experiential responses to health-promoting mass media messages, in: Communication Research, Vol. 37 (1), pp. 133-164. Google Scholar öffnen
- Durrance, Bonnie (1997), Stories at work, in: Training & Development, Vol. 51 (2), pp. 25-30. Google Scholar öffnen
- Ebbinghaus, Hermann (1885), Über das Gedächtnis, 1971, Darmstadt. Google Scholar öffnen
- Eisinga, Rob/Te Grotenhuis, Manfred/Pelzer, Ben (2013), The reliability of a two-item scale: Pearson, Cronbach, or Spearman-Brown?, in: International Journal of Public Health, Vol. 58 (4), pp. 637-642. Google Scholar öffnen
- Elliott, Brooke W./Hodge, Frank D./Kennedy, Jane J./Pronk, Maarten (2007), Are M.B.A. students a good proxy for nonprofessional investors?, in: The Accounting Review, Vol. 82 (1), pp. 139-168. Google Scholar öffnen
- Enders, Craig K. (2010), Applied missing data analysis, New York. Google Scholar öffnen
- Escalas, Jennifer E. (1998), Advertising narratives: what are they and how do they work?, in: Stern, Barbara B. (Editor), Representing Consumers: Voices, Views, and Visions, 1998, London, pp. 267-289. Google Scholar öffnen
- Escalas, Jennifer E. (2004), Imagine yourself in the product: mental simulation, narrative transportation, and persuasion, in: Journal of Advertising, Vol. 33 (2), pp. 37-48. Google Scholar öffnen
- Escalas, Jennifer E. (2007), Self‐referencing and persuasion: narrative transportation versus analytical elaboration, in: Journal of Consumer Research, Vol. 33 (4), pp. 421-429. Google Scholar öffnen
- Eschweiler, Maurice/Evanschitzky, Heiner/Woisetschläger, David (2007), Ein Leitfaden zur Anwendung varianzanalytisch ausgerichteter Laborexperimente, in: WiSt - Wirtschaftswissenschaftliches Studium, Vol. 36 (12), pp. 546-554. Google Scholar öffnen
- Eshraghi, Arman/Taffler, Richard (2015), Heroes and victims: fund manager sensemaking, self-legitimation and storytelling, in: Accounting and Business Research, Vol. 45 (6-7), pp. 691-714. Google Scholar öffnen
- Esmark, Anders (2016), Maybe it is time to rediscover technocracy? An old framework for a new analysis of administrative reforms in the governance era, in: Journal of Public Administration Research and Theory, Vol. 1, pp. 501-516. Google Scholar öffnen
- EY (2014), Expecting more from risk management: drive business results through harnessing uncertainty, https://www.ey.com/Publication/vwLUAssets/EY_-_Expecting_more_from_risk_management/$FILE/EY-expecting-more-from-risk-management.pdf, [06.10.2019]. Google Scholar öffnen
- Fagerlin, Angela/Zikmund-Fisher, Brian J./Ubel, Peter A./Jankovic, Aleksandra/Derry, Holly A./Smith, Dylan M. (2007), Measuring numeracy without a math test: development of the subjective numeracy scale, in: Medical Decision-making: An International Journal of the Society for Medical Decision-Making, Vol. 27 (5), pp. 672-680. Google Scholar öffnen
- Fehrenbacher, Dennis D. (2013), Design of incentive systems: experimental approach to incentive and sorting effects, Berlin. Google Scholar öffnen
- Fehrenbacher, Dennis D./Kaplan, Steven E./Pedell, Burkhard (2017), The relation between individual characteristics and compensation contract selection, in: Management Accounting Research, Vol. 34, pp. 1-18. Google Scholar öffnen
- Feldman, Martha S./Sköldberg, Kaj/Brown, Ruth N./Horner, Debra (2004), Making sense of stories: a rhetorical approach to narrative analysis, in: Journal of Public Administration Research and Theory, Vol. 14 (2), pp. 147-170. Google Scholar öffnen
- Field, Andy (2018), Discovering statistics using IBM SPSS statistics, 5. Edition, Los Angeles. Google Scholar öffnen
- Fishbein, Martin/Yzer, Marco C. (2003), Using theory to design effective health behavior interventions, in: Communication Theory, Vol. 13 (2), pp. 164-183. Google Scholar öffnen
- Forman, Janis (2013), Storytelling in business, Stanford. Google Scholar öffnen
- Forster, Nick/Cebis, Martin/Majteles, Sol/Mathur, Anurag/Morgan, Roy/Preuss, Janet/Tiwari, Vinod/Wilkinson, Des (1999), The role of story-telling in organizational leadership, in: Leadership & Organization Development Journal, Vol. 20 (1), pp. 11-17. Google Scholar öffnen
- Fraser, John R./Simkins, Betty J. (2016), The challenges of and solutions for implementing enterprise risk management, in: Business Horizons, Vol. 59 (6), pp. 689-698. Google Scholar öffnen
- Freedman, Lawrence (2013), Strategy: a history, Oxford. Google Scholar öffnen
- Früh, Werner/Frey, Felix (2014), Narration und Storytelling: Theorie und empirische Befunde, Köln. Google Scholar öffnen
- Gabriel, Yiannis (2000), Storytelling in organizations: facts, fictions, and fantasies, Oxford. Google Scholar öffnen
- Gabriel, Yiannis (2004), Naratives, Stories and Texts, in: Grant, David/Hardy, Cynthia/Oswick, Cliff/Linda, Putnam (Editor), Organizational discourse, 2004, London, pp. 61-77. Google Scholar öffnen
- Garud, Raghu/Dunbar, Roger L./Bartel, Caroline A. (2011), Dealing with unusual experiences: a narrative perspective on organizational learning, in: Organization Science, Vol. 22 (3), pp. 587-601. Google Scholar öffnen
- Gates, Stephen (2006), Incorporating strategic risk into enterprise risk management: a survey of current corporate practice, in: Journal of Applied Corporate Finance, Vol. 18 (4), pp. 81-91. Google Scholar öffnen
- Gergen, Kenneth J./Gergen, Mary M. (1988), Narrative and the self as relationship, in: Berkowitz, Leonard (Editor), Social psychological studies of the self: perspectives and programs, Vol. 21, 1988, San Diego, pp. 17-56. Google Scholar öffnen
- Gernsbacher, Morton A./Kaschak, Michael P. (2003), Neuroimaging studies of language production and comprehension, in: Annual Review of Psychology, Vol. 54 (1), pp. 91-114. Google Scholar öffnen
- Giambona, Erasmo/Graham, John R./Harvey, Campbell R./Bodnar, Gordon M. (2018), The theory and practice of corporate risk management: evidence from the field, in: Financial Management, Vol. 47 (4), pp. 783-832. Google Scholar öffnen
- Gilliam, David A./Flaherty, Karen E. (2015), Storytelling by the sales force and its effect on buyer–seller exchange, in: Industrial Marketing Management, Vol. 46, pp. 132-142. Google Scholar öffnen
- Giovannoni, Elena/Quarchioni, Sonia/Riccaboni, Angelo (2016), The role of roles in risk management change: the case of an italian bank, in: European Accounting Review, Vol. 25 (1), pp. 109-129. Google Scholar öffnen
- Gleich, Ronald/Klein, Andreas (2011), Risikomanagement und Risiko-Controlling: Organisation und Dokumentation im Unternehmen, Datenerhebung und Risikobewertung, Integration in die Führungs- und Reportingsysteme, Umsetzungsbeispiele aus der Praxis, Freiburg. Google Scholar öffnen
- Gleißner, Werner (2011), Grundlagen des Risikomanagements im Unternehmen: Controlling, Unternehmensstrategie und wertorientiertes Management, 2. Edition, München. Google Scholar öffnen
- Gobeil, Jeff/Phillips, Fred (2001), Relating case presentation style and level of student knowledge to fact acquisition and application in accounting case analyses, in: Issues in Accounting Education, Vol. 16 (2), pp. 205-222. Google Scholar öffnen
- Gordon, Lawrence A./Loeb, Martin P./Tseng, Chih-Yang (2009), Enterprise risk management and firm performance: a contingency perspective, in: Journal of Accounting and Public Policy, Vol. 28 (4), pp. 301-327. Google Scholar öffnen
- Grant, Stephanie M./Hodge, Frank D./Sinha, Roshan K. (2018), How disclosure medium affects investor reactions to CEO bragging, medoesty, and humblebragging, in: Accounting, Organizations and Society, 68-69, pp. 118-134. Google Scholar öffnen
- Green, Melanie C./Brock, Timothy C. (2000), The role of transportation in the persuasiveness of public narratives, in: Journal of Personality and Social Psychology, Vol. 79 (5), pp. 701-721. Google Scholar öffnen
- Green, Melanie C./Brock, Timothy C. (2002), In the mind's eye: transportation-imagery model of narrative persuasion, in: Green, Melanie C./Strange, Jeffrey J./Brock, Timothy C. (Editor), Narrative impact: social and cognitive foundations, 2002, Mahwah, pp. 315-341. Google Scholar öffnen
- Green, Melanie C./Brock, Timothy C. (2005), Persuasiveness of narratives, in: Brock, Timothy C./Green, Melanie C. (Editor), Persuasion: psychological insights and perspectives, 2. Edition, 2005, Thousand Oaks, pp. 117-142. Google Scholar öffnen
- Greene, Kathryn/Brinn, Laura S. (2003), Messages influencing college women's tanning bed use: statistical versus narrative evidence format and a self-assessment to increase perceived susceptibility, in: Journal of Health Communication, Vol. 8 (5), pp. 443-461. Google Scholar öffnen
- Grieser, Franziska/Kampmann, Andrea/Pedell, Burkhard (2017), Risikokultur als Resilienztreiber, in: Controlling, Vol. 29 (3), pp. 4-13. Google Scholar öffnen
- Hall, Matthew/Mikes, Anette/Millo, Yuval (2015), How do risk managers become influential? A field study of toolmaking in two financial institutions, in: Management Accounting Research, Vol. 26, pp. 3-22. Google Scholar öffnen
- Hannan, Lynn R./Hoffman, Vicky B./Moser, Donald V. (2005), Bonus versus penalty: does contract frame affect employee effort?, in: Rapoport, Amnon/Zwick, Rami (Editor), Experimental business research, Vol. 2, 2005, Dordrecht, pp. 151-169. Google Scholar öffnen
- Harrison, Glenn W./List, John A. (2004), Field experiments, in: Journal of Economic Literature, Vol. 42 (4), pp. 1009-1055. Google Scholar öffnen
- Hayes, Andrew F. (2018), Introduction to mediation, moderation, and conditional process analysis: a regression-based approach, 2. Edition, New York. Google Scholar öffnen
- Hendrickx, Laurie/Vlek, Charles/Oppewal, Harmen (1989), Relative importance of scenario information and frequency information in the judgment of risk, in: Acta Psychologica, Vol. 72 (1), pp. 41-63. Google Scholar öffnen
- Hillson, David (2016), Risk communication through storytelling, http://exclusive.multibriefs.com/content/risk-communication-through-storytelling/business-management-services-risk-management, [06.10.2019]. Google Scholar öffnen
- Hinyard, Leslie J./Kreuter, Matthew W. (2007), Using narrative communication as a tool for health behavior change: a conceptual, theoretical, and empirical overview, in: Health Education & Behavior: The Official Publication of the Society for Public Health Education, Vol. 34 (5), pp. 777-792. Google Scholar öffnen
- HM Treasury (2004), The Orange Book: Management of Risk - Principles and Concepts. Google Scholar öffnen
- Holt, Charles A./Laury, Susan K. (2002), Risk aversion and incentive effects, in: The American Economic Review, Vol. 92 (5), pp. 1644-1655. Google Scholar öffnen
- Holt, Eric/Smith, Ashley/Dumasia, Neville (2011), Risk management: a driver of enterprise value in the emerging environment, https://web.actuaries.ie/sites/default/files/erm-resources/284_Risk%20Management%20A%20Driver%20of%20ENterprise%20Value%20in%20the%20Emerging%20Environment.pdf, [06.10.2019]. Google Scholar öffnen
- Homburg, Christian (2017), Marketingmanagement: Strategie - Instrumente - Umsetzung - Unternehmensführung, 6. Edition, Wiesbaden. Google Scholar öffnen
- Homburg, Christian/Giering, Annette (1996), Konzeptualisierung und Operationalisierung komplexer Konstrukte. Ein Leitfaden für die Marketingforschung, in: Journal of Research and Management, Vol. 18 (1), pp. 3-24. Google Scholar öffnen
- Hommelhoff/Mattheus (2000), Gesetzliche Grundlagen: Deutschland und international, in: Dörner, Dietrich (Editor), Praxis des Risikomanagements: Grundlagen, Kategorien, branchenspezifische und strukturelle Aspekte, 2000, Stuttgart, pp. 5-40. Google Scholar öffnen
- Hopkin, Paul (2017), Fundamentals of risk management: understanding, evaluating and implementing effective risk management, 4. Edition, London. Google Scholar öffnen
- Horváth, Péter/Gleich, Ronald (2000), Controlling als Teil des Risikomanagements, in: Dörner, Dietrich (Editor), Praxis des Risikomanagements: Grundlagen, Kategorien, branchenspezifische und strukturelle Aspekte, 2000, Stuttgart, pp. 99-126. Google Scholar öffnen
- Hsu, Jeremy (2008), The secrets of storytelling, in: Scientific American Mind, Vol. 19 (4), pp. 46-51. Google Scholar öffnen
- Huber, Christian/Scheytt, Tobias (2013), The dispositif of risk management: reconstructing risk management after the financial crisis, in: Management Accounting Research, Vol. 24 (2), pp. 88-99. Google Scholar öffnen
- Huber, Frank/Meyer, Frederik/Lenzen, Michael (2014), Grundlagen der Varianzanalyse, Wiesbaden. Google Scholar öffnen
- Hubmann, Christina/Polke-Markmann, Heidi/Sattler, Bettina/Vanheyden, Patrik (2017), Allianz Risk Barometer: Top Business Risks 2017, https://www.agcs.allianz.com/assets/PDFs/Reports/Allianz_Risk_Barometer_2017_EN.pdf, [06.10.2019]. Google Scholar öffnen
- Hubmann, Christina/Polke-Markmann, Heidi/Vanheyden, Patrik (2018), Allianz Risk Barometer: Top Business Risks for 2018, https://www.agcs.allianz.com/assets/PDFs/Reports/Allianz_Risk_Barometer_2018_EN.pdf, [06.10.2019]. Google Scholar öffnen
- Imboden, Carlo (1983), Ein entscheidbezogenes Risikohandhabungsverfahren, Bern. Google Scholar öffnen
- ISO (2018), We're ISO: we develop and publish International Standards, https://www.iso.org/standards.html, [28.01.2018]. Google Scholar öffnen
- Ittner, Christopher D./Larcker, David F. (2001), Assessing empirical research in managerial accounting: a value-based management perspective, in: Journal of Accounting and Economics, Vol. 32 (1-3), pp. 349-410. Google Scholar öffnen
- Jarque, Carlos M./Bera, Anil K. (1980), Efficient tests for normality, homoscedasticity and serial independence of regression residuals, in: Economics Letters, Vol. 6 (3), pp. 255-259. Google Scholar öffnen
- Järvenpää, Marko (2007), Making business partners: a case study on how management accounting culture was changed, in: European Accounting Review, Vol. 16 (1), pp. 99-142. Google Scholar öffnen
- Jeitziner, Jeannine/Mikes, Anette/Oyon, Daniel (2018), Risk management: towards a behavioral perspective, in: Libby, Theresa/Thorne, Linda (Editor), The routledge companion to behavioural accounting research, 2018, London, pp. 459-469. Google Scholar öffnen
- Jordan, Silvia/Jørgensen, Lene/Mitterhofer, Hermann (2013), Performing risk and the project: risk maps as mediating instruments, in: Management Accounting Research, Vol. 24 (2), pp. 156-174. Google Scholar öffnen
- Jordan, Silvia/Mitterhofer, Hermann/Jørgensen, Lene (2018), The interdiscursive appeal of risk matrices: collective symbols, flexibility normalism and the interplay of ‘risk’ and ‘uncertainty’, in: Accounting, Organizations and Society, Vol. 67, pp. 34-55. Google Scholar öffnen
- Joung, Wendy/Hesketh, Beryl/Neal, Andrew (2006), Using “war stories” to train for adaptive performance: is it better to learn from error or success?, in: Applied Psychology: An International Review, Vol. 55 (2), pp. 282-302. Google Scholar öffnen
- Juanchich, Marie/Sirota, Miroslav/Butler, Christina Lea (2012), The perceived functions of linguistic risk quantifiers and their effect on risk, negativity perception and decision making, in: Organizational Behavior and Human Decision Processes, Vol. 118 (1), pp. 72-81. Google Scholar öffnen
- Kachelmeier, Steven J./King, Ronald R. (2002), Using laboratory experiments to evaluate accounting policy issues, in: Accounting Horizons, Vol. 16 (3), pp. 219-232. Google Scholar öffnen
- Kadous, Kathryn/Koonce, Lisa/Towry, Kristy L./Wright, Arnold M. (2005), Quantification and persuasion in managerial judgement discussion of "quantification and persuasion in managerial judgement", in: Contemporary Accounting Research, Vol. 22 (3), pp. 643-691. Google Scholar öffnen
- Kahneman, Daniel (2012), Schnelles Denken, langsames Denken, München. Google Scholar öffnen
- Kaiser, Henry F. (1960), The application of electronic computers to factor analysis, in: Educational and Psychological Measurement, Vol. 20 (1), pp. 141-151. Google Scholar öffnen
- Kaiser, Henry F. (1970), A second generation little jiffy, in: Psychometrika, Vol. 35 (4), pp. 401-415. Google Scholar öffnen
- Kaiser, Henry F./Rice, John (1974), Little Jiffy, Mark Iv, in: Educational and Psychological Measurement, Vol. 34 (1), pp. 111-117. Google Scholar öffnen
- Kajüter, Peter (2011), Risikomanagement im Konzern, München. Google Scholar öffnen
- Kajüter, Peter (2012), Risikomanagement im Konzern: Eine empirische Analyse börsennotierter Aktienkonzerne, München. Google Scholar öffnen
- Kampmann, Andrea/Pedell, Burkhard (2020), Using storytelling to promote risk management activities: An experimental study of different forms of risk communication, Working Paper, University of Stuttgart. Google Scholar öffnen
- Kaplan, Robert S. (2009), Risk management and the strategy execution system, in: Balanced Scorecard Report, Vol. 11 (6), pp. 1-6. Google Scholar öffnen
- Kaptein, Muel/Schwartz, Mark S. (2007), The effectiveness of business codes: a critical examination of existing studies and the development of an integrated research model, in: Journal of Business Ethics, Vol. 77 (2), pp. 111-127. Google Scholar öffnen
- Kavassalis, Petros/Stieber, Harald/Breymann, Wolfgang/Saxton, Keith/Gross, Francis Joseph (2018), An innovative RegTech approach to financial risk monitoring and supervisory reporting, in: The Journal of Risk Finance, Vol. 19 (1), pp. 39-55. Google Scholar öffnen
- Kazoleas, Dean C. (1993), A comparison of the persuasive effectiveness of qualitative versus quantitative evidence: a test of explanatory hypotheses, in: Communication Quarterly, Vol. 41 (1), pp. 40-50. Google Scholar öffnen
- Kearney, Anne R./De Young, Raymond (1995), A knowledge based intervention for promoting carpooling, in: Environment and Behavior, Vol. 27 (5), pp. 650-678. Google Scholar öffnen
- Keil, Mark/Wallace, Linda/Turk, Dan/Dixon-Randall, Gayle/Nulden, Urban (2000), An investigation of risk perception and risk propensity on the decision to continue a software development project, in: Journal of Systems and Software, Vol. 53 (2), pp. 145-157. Google Scholar öffnen
- Kellens, Wim/Terpstra, Teun/de Maeyer, Philippe (2013), Perception and communication of flood risks: a systematic review of empirical research, in: Risk Analysis: An Official Publication of the Society for Risk Analysis, Vol. 33 (1), pp. 24-49. Google Scholar öffnen
- Kelly, Hugh C./DeMarco, Edward J./Stone, David L./Czajkowska, Sylwia (2014), Operational risk management excellence – get to strong survey executive report, https://assets.kpmg/content/dam/kpmg/pdf/2016/05/orm-survey-report.pdf, [06.10.2019]. Google Scholar öffnen
- Kerlinger, Fred N./Lee, Howard B. (2006), Foundations of behavioral research, 4. Edition, Melborne. Google Scholar öffnen
- Kessous, Aurélie/Roux, Elyette/Chandon, Jean‐Louis (2015), Consumer-brand relationships: a contrast of nostalgic and non-nostalgic brands, in: Psychology and Marketing, Vol. 32 (2), pp. 187-202. Google Scholar öffnen
- Kida, T./Smith, J. F./Maletta, M. (1998), The effects of encoded memory traces for numerical data on accounting decision-making, in: Accounting, Organizations and Society, Vol. 23 (5-6), pp. 451-466. Google Scholar öffnen
- Kida, Thomas/Smith, James F. (1995), The encoding and retrieval of numerical data for decision-making in accounting contexts: model development, in: Accounting, Organizations and Society, Vol. 20 (7-8), pp. 585-610. Google Scholar öffnen
- Knight, Frank H. (1985), Risk, uncertainty and profit, Chicago. Google Scholar öffnen
- Knuppertz, Thilo/Ahlrichs, Frank (2007), Prozessorientiertes Risikomanagement, in: Controlling, Vol. 19 (8-9), pp. 491-500. Google Scholar öffnen
- Koll, Oliver/Wallpach, Sylvia von/Kreuzer, Maria (2010), Multi-method research on consumer-brand associations: comparing free associations, storytelling, and collages, in: Psychology and Marketing, Vol. 27 (6), pp. 584-602. Google Scholar öffnen
- KPMG (2017), Enterprise wide risk management framework: regulatory compliance, https://assets.kpmg/content/dam/kpmg/ch/pdf/enterprise-wide-risk-management-framework-en.pdf, [06.10.2019]. Google Scholar öffnen
- Kreuter, Matthew W./Green, Melanie C./Cappella, Joseph N./Slater, Michael D./Wise, Meg E./Storey, Doug/Clark, Eddie M./O'Keefe, Daniel J./Erwin, Deborah O./Holmes, Kathleen/Hinyard, Leslie J./Houston, Thomas/Woolley, Sabra (2007), Narrative communication in cancer prevention and control: a framework to guide research and application, in: Annals of Behavioral Medicine: A Publication of the Society of Behavioral Medicine, Vol. 33 (3), pp. 221-235. Google Scholar öffnen
- Kreuter, Matthew W./Holmes, Kathleen/Alcaraz, Kassandra/Kalesan, Bindu/Rath, Suchitra/Richert, Melissa/McQueen, Amy/Caito, Nikki/Robinson, Lou/Clark, Eddie M. (2010), Comparing narrative and informational videos to increase mammography in low-income African American women, in: Patient Education and Counseling, Vol. 81, pp. 6-14. Google Scholar öffnen
- Kromschröder, Bernhard/Lück, Wolfgang (1998), Grundsätze risikoorientierter Unternehmensüberwachung, in: Der Betrieb (32), pp. 1573-1576. Google Scholar öffnen
- Kupsch, Peter (1973), Das Risiko im Entscheidungsprozeß, Wiesbaden. Google Scholar öffnen
- LaBar, Kevin S./Cabeza, Roberto (2006), Cognitive neuroscience of emotional memory, in: Nature Reviews Neuroscience, Vol. 7, (1), pp. 54-64. Google Scholar öffnen
- Laczniak, Russell N./Muehling, Darrel D. (1993), The relationship between experimental manipulations and tests of theory in an advertising message involvement context, in: Journal of Advertising, Vol. 22 (3), pp. 59-74. Google Scholar öffnen
- Laczniak, Russell N./Muehling, Darrel D./Grossbart, Sanford (1989), Manipulating message involvement in advertising research, in: Journal of Advertising, Vol. 18 (2), pp. 28-38. Google Scholar öffnen
- LaMothe, Ethan G./Bobek, Donna (2018), A modern guide to preliminary data analysis and data cleansing in Accounting Research, in: Libby, Theresa/Thorne, Linda (Editor), The Routledge Companion to Behavioural Accounting Research, 2018, London, pp. 327-348. Google Scholar öffnen
- Landau, Martin/Chisholm, Donald (1995), The arrogance of optimism: notes on failure‐avoidance management, in: Journal of Contingencies and Crisis Management, Vol. 3 (2), pp. 67-80. Google Scholar öffnen
- Lanigan, Richard L. (2013), Information theories, in: Cobley, Paul/Schulz, Peter (Editor), Theories and Models of Communication, 2013, Berlin, pp. 58-83. Google Scholar öffnen
- Larkey, Linda K./Gonzalez, Julie (2007), Storytelling for promoting colorectal cancer prevention and early detection among Latinos, in: Patient Education and Counseling, Vol. 67 (3), pp. 272-278. Google Scholar öffnen
- Lasswell, Harold D. (1964), The structure and function of communciation in society, in: Bryson, Lyman (Editor), The Communication of Ideas: a Series of Addresses, 1964, New York, pp. 37-51. Google Scholar öffnen
- Leigh, James H./Kinnear, Thomas C. (2016), On interaction classification, in: Educational and Psychological Measurement, Vol. 40 (4), pp. 841-843. Google Scholar öffnen
- Lent, Robert W./Brown, Steven D./Hackett, Gail (1994), Toward a Unifying Social Cognitive Theory of Career and Academic Interest, Choice, and Performance, in: Journal of Vocational Behavior, Vol. 45 (1), pp. 79-122. Google Scholar öffnen
- Leonard-Barton, Dorothy (1999), Wellsprings of knowledge: building and sustaining the sources of innovation, Boston. Google Scholar öffnen
- Levy, Cindy/Lamarre, Eric/Twining, James (2010), Taking control of organizational culture, http://www.mckinsey.com/business-functions/risk/our-insights/taking-control-of-organizational-risk-culture, [06.10.2019]. Google Scholar öffnen
- Levy, Yair/Ellis, Timothy J. (2006), A systems approach to conduct an effective literature review in support of information systems research, in: Informing Science: The International Journal of an Emerging Transdiscipline, Vol. 9, pp. 181-212. Google Scholar öffnen
- Libby, Robert (1981), Accounting and human information processing: theory and applications, Englewood Cliffs. Google Scholar öffnen
- Libby, Robert/Bloomfield, Robert/Nelson, Mark W. (2002), Experimental research in financial accounting, in: Accounting, Organizations and Society, Vol. 27 (8), pp. 775-810. Google Scholar öffnen
- Liebenberg, André P./Hoyt, Robert E. (2003), The determinants of enterprise risk management: evidence from the appointment of chief risk officers, in: Risk Management and Insurance Review, Vol. 6 (1), pp. 37-52. Google Scholar öffnen
- Lindsey, Lisa L./Yun, Kimo A. (2003), Examining the persuasive effect of statistical messages: a test of mediating relationships, in: Communication Studies, Vol. 54 (3), pp. 306-321. Google Scholar öffnen
- Linsley, Philip M./Shrives, Philip J. (2005), Examining risk reporting in UK public companies, in: The Journal of Risk Finance, Vol. 6 (4), pp. 292-305. Google Scholar öffnen
- Linsley, Philip M./Shrives, Philip J. (2006), Risk reporting: a study of risk disclosures in the annual reports of UK companies, in: The British Accounting Review, Vol. 38 (4), pp. 387-404. Google Scholar öffnen
- Liyanarachchi, Gregory A./Milne, Markus J. (2005), Comparing the investment decisions of accounting practitioners and students: an empirical study on the adequacy of student surrogates, in: Accounting Forum, Vol. 29 (2), pp. 121-135. Google Scholar öffnen
- Lobban, Lain (2012), 10 steps to cyber security, http://www.smartprotect.eu/resources/report1.pdf, [06.10.2019]. Google Scholar öffnen
- Lochbuehler, Kirsten/Peters, Michiel/Scholte, Ron H./Engels, Rutger C. (2010), Effects of smoking cues in movies on immediate smoking behavior, in: Nicotine & Tobacco Research: Official Journal of the Society for Research on Nicotine and Tobacco, Vol. 12 (9), pp. 913-918. Google Scholar öffnen
- Loewenstein, George F./Weber, Elke U./Hsee, Christopher K./Welch, Ned (2001), Risk as feelings, in: Psychological Bulletin, Vol. 127 (2), pp. 267-286. Google Scholar öffnen
- Loftus, Elizabeth F./Loftus, Geoffrey R. (1980), On the permanence of stored information in the human brain, in: American Psychologist, Vol. 35 (5), pp. 409-420. Google Scholar öffnen
- Lück, Wolfgang (1998), Der Umgang mit unternehmerischen Risiken durch ein Risikomanagementsystem und durch ein Überwachungssystem: Anforderungen durch das KonTraG und Umsetzung in der betrieblichen Praxis, in: Der Betrieb (39), pp. 1925-1930. Google Scholar öffnen
- Lundqvist, Anna/Liljander, Veronica/Gummerus, Johanna/van Riel, Allard (2013), The impact of storytelling on the consumer brand experience: the case of a firm-originated story, in: Journal of Brand Management, Vol. 20 (4), pp. 283-297. Google Scholar öffnen
- Lundqvist, Sara A. (2014), An exploratory study of enterprise risk management: pillars of ERM, in: Journal of Accounting, Auditing & Finance, Vol. 29 (3), pp. 393-429. Google Scholar öffnen
- Lyon, Bruce K./Popov, Georgi (2017), Communicating & managing risk: the key result of risk assessment, in: Professional Safety, Vol. 62 (11), pp. 35-44. Google Scholar öffnen
- Maccrimmon, Kenneth R./Wehrung, Donald A. (1985), A portfolio of risk measures, in: Theory and Decision, Vol. 19 (1), pp. 1-29. Google Scholar öffnen
- MacInnis, Deborah J./Price, Linda L. (1987), The role of imagery in information processing: review and extensions, in: Journal of Consumer Research, Vol. 13 (4), pp. 473-491. Google Scholar öffnen
- Mackinnon, David P./Lockwood, Chondra M./Williams, Jason (2004), Confidence limits for the indirect effect: distribution of the product and resampling methods, in: Multivariate Behavioral Research, Vol. 39 (1). Google Scholar öffnen
- Mandler, Jean M./DeForest, Marsha (1979), Is there more than one way to recall a story?, in: Child Development, Vol. 50 (3), pp. 886-889. Google Scholar öffnen
- Mandler, Jean M./Johnson, Nancy S. (1977), Remembrance of things parsed: story structure and recall, in: Cognitive Psychology, Vol. 9 (1), pp. 111-151. Google Scholar öffnen
- March, James G./Shapira, Zur (1987), Managerial perspectives on risk and risk taking, in: Management Science, Vol. 33 (11), pp. 1404-1418. Google Scholar öffnen
- Martin, Joanne/Feldman, Martha S./Hatch, Mary J./Sitkin, Sim B. (1983), The uniqueness paradox in organizational stories, in: Administrative Science Quarterly, Vol. 28 (3), pp. 438-453. Google Scholar öffnen
- Martin, Sean R. (2016), Stories about values and valuable stories: a field experiment of the power of narratives to shape newcomers actions, in: Academy of Management Journal, Vol. 59 (5), pp. 1707-1724. Google Scholar öffnen
- Mata, Rui/Frey, Renato/Richter, David/Schupp, Jürgen/Hertwig, Ralph (2018), Risk preference: a view from psychology, in: Journal of Economic Perspectives, Vol. 32 (2), pp. 155-172. Google Scholar öffnen
- Mayer, Roger C./Davis, James H./Schoorman, David F. (1995), An integrative model of organizational trust, in: Academy of Management Review, Vol. 20 (3), pp. 709-734. Google Scholar öffnen
- Mazor, Kathleen M./Baril, Joann/Dugan, Elizabeth/Spencer, Frederick/Burgwinkle, Pamela/Gurwitz, Jerry H. (2007), Patient education about anticoagulant medication: is narrative evidence or statistical evidence more effective?, in: Patient Education and Counseling, Vol. 69 (1-3), pp. 145-157. Google Scholar öffnen
- Mazzocco, Philip J./Brock, Timothy C. (2006), Understanding the role of mental imagery in persuasion: a cognitive resources model analysis, in: Kim, Chung-Hyun/Kahle, Lynn R. (Editor), Creating Images and the Psychology of Marketing Communication, 2006, Mahwah, pp. 65-78. Google Scholar öffnen
- McGregor, Ian/Holmes, John G. (1999), How storytelling shapes memory and impression of relationship events, in: Journal of Personality and Social Psychology, Vol. 76 (3), pp. 403-419. Google Scholar öffnen
- McQueen, Amy/Kreuter, Matthew W./Kalesan, Bindu/Alcaraz, Kassandra I. (2011), Understanding narrative effects: the impact of breast cancer survivor stories on message processing, attitudes, and beliefs among african american women, in: Health Psychology: Official Journal of the Division of Health Psychology, Vol. 30 (6), pp. 674-682. Google Scholar öffnen
- Meadow, Charles T./Yuan, Weijing (1997), Measuring the impact of information, in: Information Processing & Management, Vol. 33 (6), pp. 697-714. Google Scholar öffnen
- Mehrabian, Albert/Russell, James A. (1974), An approach to environmental psychology, Cambridge. Google Scholar öffnen
- Meier, Peter (2011), Risikomanagement nach der internationalen Norm ISO 31000:2009: Konzept und Umsetzung im Unternehmen, Renningen. Google Scholar öffnen
- Menon, Geeta/Block, Lauren G./Ramanathan, Suresh (2002), We’re at as much risk as we are led to believe: effects of message cues on judgments of health risk, in: Journal of Consumer Research, Vol. 28 (4), pp. 533-549. Google Scholar öffnen
- Meyer, John P./Allen, Natalie J. (1991), A three-component conceptualization of organizational commitment, in: Human Resource Management Review, Vol. 1 (1), pp. 61-89. Google Scholar öffnen
- Mikes, Anette (2009), Risk management and calculative cultures, in: Management Accounting Research, Vol. 20 (1), pp. 18-40. Google Scholar öffnen
- Mikes, Anette (2011), From counting risk to making risk count: boundary-work in risk management, in: Accounting, Organizations and Society, Vol. 36 (4-5), pp. 226-245. Google Scholar öffnen
- Mikes, Anette/Rose, Clayton S./Sesia Jr., Aldo (2010), J.P. Morgan Private Bank: Risk Management during the Financial Crisis 2008-2009, in: Harvard Business School Case, pp. 2-17. Google Scholar öffnen
- Miller, Les/Huelsman, Trina/Clark, Brian/Sokolovic, Theodore (2015), Understanding risk assessment practices at manufacturing companies, https://www2.deloitte.com/content/dam/Deloitte/us/Documents/manufacturing/us-mfg-mapi-risk-assessment-paper-single-page-040715.pdf, [06.10.2019]. Google Scholar öffnen
- Millo, Yuval/MacKenzie, Donald (2009), The usefulness of inaccurate models: towards an understanding of the emergence of financial risk management, in: Accounting, Organizations and Society, Vol. 34 (5), pp. 638-653. Google Scholar öffnen
- Moeller, Robert R. (2007), COSO enterprise risk management: understanding the new integrated ERM framework, Hoboken. Google Scholar öffnen
- Moers, Frank (2007), Doing archival research in management accounting, in: Chapman, Christopher S./Hopwood, Anthony G./Shields, Michael D. (Editor), Handbook of Management Accounting Research, 2007, Amsterdam, pp. 399-414. Google Scholar öffnen
- Moll, Mark/Miikkulainen, Risto (1997), Convergence-zone episodic memory: analysis and simulations, in: Neural Networks, Vol. 10 (6), pp. 1017-1036. Google Scholar öffnen
- Morris, C. Donald/Bransford, John D./Franks, Jeffery J. (1977), Levels of processing versus transfer appropriate processing, in: Journal of Verbal Learning and Verbal Behavior, Vol. 16 (5), pp. 519-533. Google Scholar öffnen
- Moser, Donald V. (1998), Using an experimental economics approach in behavioral accounting research, in: Behavioral Research in Accounting, (10), pp. 94-110. Google Scholar öffnen
- Mowday, Richard T./Steers, Richard M./Porter, Lyman W. (1979), The measurement of organizational commitment, in: Journal of Vocational Behavior, Vol. 14 (2), pp. 224-247. Google Scholar öffnen
- Moyer-Gusé, Emily (2008), Toward a theory of entertainment persuasion: explaining the persuasive effects of entertainment-education messages, in: Communication Theory, Vol. 18 (3), pp. 407-425. Google Scholar öffnen
- Muehling, Darrel D./Stoltman, Jeffrey J./Grossbart, Sanford (1990), The impact of comparative advertising on levels of message involvement, in: Journal of Advertising, Vol. 19 (4), pp. 41-50. Google Scholar öffnen
- Müller, Fabian (2017), Einfluss von Commitment und Affekten auf das Investitionsverhalten in Projekten, in: Junior Management Science, Vol. 2 (3), pp. 11-47. Google Scholar öffnen
- Mulligan, Neil W./Lozito, Jeffrey P. (2006), An asymmetry between memory encoding and retrieval revelation, generation, and transfer-appropriate processing, in: Psychological Science, Vol. 17 (1), pp. 7-11. Google Scholar öffnen
- Näslund, Lovisa/Pemer, Frida (2011), The appropriated language: dominant stories as a source of organizational inertia, in: Human Relations, Vol. 65 (1), pp. 89-110. Google Scholar öffnen
- Nelson, Mark W./Rupar, Kathy K. (2015), Numerical formats within risk disclosures and the moderating effect of investors' concerns about management discretion, in: The Accounting Review, Vol. 90 (3), pp. 1149-1168. Google Scholar öffnen
- Nisbett, Richard E./Borgida, Eugene (1975), Attribution and the psychology of prediction, in: Journal of Personality and Social Psychology, Vol. 32 (5), pp. 932-943. Google Scholar öffnen
- Norman, Geoffrey R./Brooks, Lee R. (1997), The non-analytical basis of clinical reasoning, in: Advances in Health Sciences Education: Theory and Practice, Vol. 2 (2), pp. 173-184. Google Scholar öffnen
- Nørreklit, Hanne (2003), The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard, in: Accounting, Organizations and Society, Vol. 28 (6), pp. 591-619. Google Scholar öffnen
- Nottingham, Lucy (2014), Risk communication: aligning the board and c-suite, http://www.oliverwyman.com/our-expertise/insights/2014/feb/risk-communication-2014.html, [06.10.2019]. Google Scholar öffnen
- Novosyolov, Arcady/Satchkov, Daniel (2008), Global term structure modelling using principal component analysis, in: Journal of Asset Management, Vol. 9 (1), pp. 49-60. Google Scholar öffnen
- Nunnally, Jum C. (1978), Psychometric theory, 2. Edition, New York. Google Scholar öffnen
- O'Reilly, Charles A. (1980), Individuals and information overload in organizations: is more necessarily better?, in: Academy of Management Journal, Vol. 23 (4), pp. 684-696. Google Scholar öffnen
- Paape, Leen/Speklé, Roland F. (2012), The adoption and design of enterprise risk management practices: an empirical study, in: European Accounting Review, Vol. 23 (11), pp. 1-32. Google Scholar öffnen
- Paas, Fred G./Van Merrienboer, Jeroen J. (1993), The efficiency of instructional conditions: an approach to combine mental effort and performance measures, in: Human Factors, Vol. 34 (4), pp. 737-743. Google Scholar öffnen
- Paivio, Allan (1969), Mental imagery in associative learning and memory, in: Psychological Review, Vol. 76 (3), pp. 241-263. Google Scholar öffnen
- Pedell, Burkhard (2014), Führung im Umgang mit schwerwiegenden Risiken - Strategien zur Verbesserung der Resilienz von Unternehmen: Eine Studie des Lehrstuhls Controlling der Universität Stuttgart in Kooperation mit dem Wharton Risk Management and Decision Processes Center, University of Pennsylvania, und Seidenschwarz & Comp., Stuttgart. Google Scholar öffnen
- Pennington, Nancy/Hastie, Reid (1991), A cognitive theory of juror decision-making: the story model, in: Cardozo Law Review, Vol. 13, pp. 519-557. Google Scholar öffnen
- Pentland, Brian T. (1999), Building process theory with narrative: from description to explanation, in: Academy of Management Review, Vol. 24 (4), pp. 711-724. Google Scholar öffnen
- Pera, Rebecca/Viglia, Giampaolo (2016), Exploring how video digital storytelling builds relationship experience, in: Psychology and Marketing, Vol. 33 (12), pp. 1142-1150. Google Scholar öffnen
- Pera, Rebecca/Viglia, Giampaolo/Furlan, Roberto (2016), Who am I? How compelling self-storytelling builds digital personal reputation, in: Journal of Interactive Marketing, Vol. 35, pp. 44-55. Google Scholar öffnen
- Peter, Paul J./Churchill, Gilbert A. (1986), Relationships among research design choices and psychometric properties of rating scales: a meta-analysis, in: Journal of Marketing Research, Vol. 23 (1), pp. 1-10. Google Scholar öffnen
- Peters, Ellen (2008), Numeracy and the perception and communication of risk, in: Annals of the New York Academy of Sciences, Vol. 1128 (1), pp. 1-7. Google Scholar öffnen
- Peters, Ellen/Hibbard, Judith/Slovic, Paul/Dieckmann, Nathan (2007), Numeracy skill and the communication, comprehension, and use of risk-benefit information, in: Health Affairs (Project Hope), Vol. 26, (3), pp. 741-748. Google Scholar öffnen
- Petty, Richard E./Cacioppo, John T. (1986), The elaboration likelihood model of persuasion, in: Petty, Richard E. (Editor), Communication and Persuasion: Central and Peripheral Routes to Attitude Change, 1986, New York, pp. 1-24. Google Scholar öffnen
- Pidun, Ulrich/Rodt, Marc/Roos, Alexander/Stange, Sebastian/Tucker, James (2017), The art of risk management, https://www.bcg.com/de-de/publications/2017/finance-function-excellence-corporate-development-art-risk-management.aspx, [06.10.2019]. Google Scholar öffnen
- Pirson, Michael/Turnbull, Shann (2011), Toward a more humanistic governance model: network governance structures, in: Journal of Business Ethics, Vol. 99 (1), pp. 101-114. Google Scholar öffnen
- Pless, Nicola M. (2007), Understanding responsible leadership: role identity and motivational drivers, in: Journal of Business Ethics, Vol. 74 (4), pp. 437-456. Google Scholar öffnen
- Plough, Alonzo/Krimsky, Sheldon (1987), The emergence of risk communication studies: social and political context, in: Science, Technology and Human Values, Vol. 12 (3/4), pp. 4-10. Google Scholar öffnen
- Polkinghorne, Donald E. (1988), Narrative knowing and the human sciences, Albany. Google Scholar öffnen
- Polletta, Francesca/Chen, Pang Ching Bobby/Gardner, Beth Gharrity/Motes, Alice (2011), The sociology of storytelling, in: Annual Review of Sociology, Vol. 37 (1), pp. 109-130. Google Scholar öffnen
- Power, Michael (2004a), The risk management of everything, in: The Journal of Risk Finance, Vol. 5 (3), pp. 58-65. Google Scholar öffnen
- Power, Michael (2004b), The risk management of everything: rethinking the politics of uncertainty, London. Google Scholar öffnen
- Power, Michael (2009), The risk management of nothing, in: Accounting, Organizations and Society, Vol. 34 (6-7), pp. 849-855. Google Scholar öffnen
- Preacher, Kristopher J./Hayes, Andrew F. (2004), SPSS and SAS procedures for estimating indirect effects in simple mediation models, in: Behavior Research Methods, Instruments, & Computers, Vol. 36 (4), pp. 717-731. Google Scholar öffnen
- Preacher, Kristopher J./Hayes, Andrew F. (2008), Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models, in: Behavior Research Methods, Vol. 40 (3), pp. 879-891. Google Scholar öffnen
- PricewaterhouseCoopers (2015), Managing cyber risks in an interconnected world: key findings from the global state of information security survey 2015, https://www.pwc.com/gx/en/consulting-services/information-security-survey/assets/the-global-state-of-information-security-survey-2015.pdf, [06.10.2019]. Google Scholar öffnen
- Purdy, Grant (2010), ISO 31000:2009 - Setting a new standard for risk management, in: Risk Analysis, Vol. 30 (6), pp. 881-886. Google Scholar öffnen
- Quintiliani, Lisa M./Carbone, Elena T. (2005), Impact of diet-related cancer prevention messages written with cognitive and affective arguments on message characteristics, stage of change, and self-efficacy, in: Journal of Nutrition Education and Behavior, Vol. 37 (1), pp. 12-19. Google Scholar öffnen
- Rasch, Björn/Friese, Malte/Hofmann, Wilhelm/Naumann, Ewald (2014), Quantitative Methoden 2: Einführung in die Statistik für Psychologen und Sozialwissenschaftler, 4. Edition, Berlin. Google Scholar öffnen
- Reinard, John C. (1988), The empirical study of the persuasive effects of evidence the status after fifty years of research, in: Human Communication Research, Vol. 15 (1), pp. 3-59. Google Scholar öffnen
- Reiter, Sara Ann (1997), Storytelling and ethics in financial economics, in: Critical Perspectives on Accounting, Vol. 8 (6), pp. 605-632. Google Scholar öffnen
- Remus, William (1986), Graduate students as surrogates for managers in experiments on business decision-making, in: Journal of Business Research, Vol. 14 (1), pp. 19-25. Google Scholar öffnen
- Renn, Ortwin (2008), White paper on risk governance: toward an integrative framework, in: Renn, Ortwin/Walker, Katherine (Editor), Global risk governance: concept and practice using the IRGC framework, 2008, Dordrecht, pp. 3-60. Google Scholar öffnen
- Rhodes, Carl/Pullen, Alison/Clegg, Stewart R. (2010), 'If I should fall from grace…': stories of change and organizational ethics, in: Journal of Business Ethics, Vol. 91 (4), pp. 535-551. Google Scholar öffnen
- Ricketts, Mitch/Shanteau, James/McSpadden, Breeanna/Fernandez-Medina, Kristen M. (2010), Using stories to battle unintentional injuries: narratives in safety and health communication, in: Social Science & Medicine (1982), Vol. 70 (9), pp. 1441-1449. Google Scholar öffnen
- Ricketts, Mitchell S. (2007), The use of narratives in safety and health communication, Manhattan. Google Scholar öffnen
- Röber, Björn (2018), Escalation of commitment in internationalization processes: the role of bounded rationality in the uppsala model, Cham. Google Scholar öffnen
- Rogers, Everett M./Vaughan, Peter W./Swalehe, Ramadhan M.A./Rao, Nagesh/Svenkerud, Peer/Sood, Suruchi (1999), Effects of an entertainment‐education radio soap opera on family planning behavior in Tanzania, in: Studies in Family Planning, Vol. 30 (3), pp. 193-211. Google Scholar öffnen
- Rohmann, Katrin/Wirnsperger, Peter J. (2017), Cyber-Security Report 2017 - Teil 2: Cyber-Risiken in Unternehmen, https://www2.deloitte.com/content/dam/Deloitte/de/Documents/risk/RA-Risk-Advisory-Cybersecurity-Report-2017-2-14122017-s.pdf, [06.10.2019]. Google Scholar öffnen
- Rose, Clayton S. (2012), JP Morgan Chase and the CIO losses, in: Harvard Business School Case, Vol. 9, pp. 313-033. Google Scholar öffnen
- Rossiter, John R. (2002), The C-OAR-SE procedure for scale development in marketing, in: International Journal of Research in Marketing, Vol. 19 (4), pp. 305-335. Google Scholar öffnen
- Rupp, Miriam (2018), Data Storytelling: Wie Zahlen und Daten zu Geschichten werden, in: Controller Magazin, pp. 45-49. Google Scholar öffnen
- Schacter, Daniel L. (1996), Searching for memory: the brain, the mind, and the past, New York. Google Scholar öffnen
- Schank, R. C./Berman, T. R. (2002), The pervasive role of stories in knowledge and action, in: Strange, Jeffrey J./Green, Melanie C./Brock, Timothy C. (Editor), Narrative impact, 2002, Mahwah, pp. 287-313. Google Scholar öffnen
- Schank, Roger C. (1995), Tell me a story: narrative and intelligence, Evanston. Google Scholar öffnen
- Schank, Roger C. (1999), Dynamic memory revisited, Cambridge. Google Scholar öffnen
- Schank, Roger C./Abelson, Robert P. (1995), Knowledge and memory: the real story, in: Wyer, Robert S./Schank, Roger C. (Editor), Knowledge and memory: the real story, 1995, Hillsdale, pp. 1-85. Google Scholar öffnen
- Schildberg-Hörisch, Hannah (2018), Are risk preferences stable?, in: Journal of Economic Perspectives, Vol. 32 (2), pp. 135-154. Google Scholar öffnen
- Schneider, Sandra L./Lopes, Lola L. (1986), Reflection in preferences under risk: who and when may suggest why, in: Journal of Experimental Psychology: Human Perception and Performance, Vol. 12 (4), pp. 535-548. Google Scholar öffnen
- Schreyögg, Georg/Koch, Jochen (2005), Linking organizational narratives and knowledge management: an introduction, in: Schreyögg, Georg (Editor), Knowledge Management and Narratives: Organizational Effectiveness through Storytelling, 2005, Berlin, pp. 1-12. Google Scholar öffnen
- Schwab, Donald P./DeVitt, H. William/Cummings, Larry L. (1971), A test of the adequacy of the two factor theory as a predictor of self-report performance effect, in : Personnel Psychology, 1971, pp. 293-303. Google Scholar öffnen
- Schwarzkopf, David L. (2006), Stakeholder perspectives and business risk perception, in: Journal of Business Ethics, Vol. 64 (4), pp. 327-342. Google Scholar öffnen
- Schwering, Anja (2015), Ehrlichkeit in der Budgetierung, Münster. Google Scholar öffnen
- Scolobig, Anna/de Marchi, Bruna/Borga, Marco (2012), The missing link between flood risk awareness and preparedness: findings from case studies in an alpine region, in: Natural Hazards, Vol. 63 (2), pp. 499-520. Google Scholar öffnen
- Shadish, William R./Cook, Thomas D./Campbell, Donald T. (2002), Experimental and quasi-experimental designs for generalized causal inference, Wadsworth. Google Scholar öffnen
- Shannon, Claude/Weaver, Warren (1964), The mathematical theory of communication, Urbana. Google Scholar öffnen
- Shannon, Claude E. (1948), A mathematical theory of communication, in: Bell System Technical Journal, Vol. 27 (4), pp. 623-656. Google Scholar öffnen
- Shapiro, Brian (2016), Using traditional narratives and other narrative devices to enact humanizing business practices, in: Journal of Business Ethics, Vol. 139 (1), pp. 1-19. Google Scholar öffnen
- Shenkir, William G./Barton, Thomas L./Walker, Paul L. (2010), Enterprise risk management: lessons from the field, in: Fraser, John/Simkins, Betty J. (Editor), Enterprise Risk Management, 2010, pp. 441-463. Google Scholar öffnen
- Shepard, Roger N. (1967), Recognition memory for words, sentences, and pictures, in: Journal of Verbal Learning and Verbal Behavior, Vol. 6 (1), pp. 156-163. Google Scholar öffnen
- Shoemaker, Pamela J./Tankard, James W./Lasorsa, Dominic L. (2004), How to build social science theories, Thousand Oaks. Google Scholar öffnen
- Simon, Mark/Houghton, Susan M./Aquino, Karl (1999), Cognitive biases, risk perception, and venture formation: how individuals decide to start companies, in: Journal of Business Venturing, Vol. 15, pp. 113-134. Google Scholar öffnen
- Sitkin, Sim B./Pablo, Amy L. (1992), Reconceptualizing the determinants of risk behavior, in: Academy of Management Review, Vol. 17 (1), pp. 9-38. Google Scholar öffnen
- Sitkin, Sim B./Weingart, Laurie R. (1995), Determinants of risky decision-making behavior: a test of the mediating role of risk perceptions and risk propensity, in: Academy of Management Journal, Vol. 38 (6), pp. 1573-1592. Google Scholar öffnen
- Slater, Michael D. (2002), Entertainment education and the persuasive impact of narratives, in: Green, Melanie C./Strange, Jeffrey J./Brock, Timothy C. (Editor), Narrative Impact: Social and Cognitive Foundations, 2002, Mahwah, pp. 157-181. Google Scholar öffnen
- Slater, Michael D./Buller, David B./Waters, Emily/Archibeque, Margarita/LeBlanc, Michelle (2003), A test of conversational and testimonial messages versus didactic presentations of nutrition information, in: Journal of Nutrition Education and Behavior, Vol. 35 (5), pp. 255-259. Google Scholar öffnen
- Slater, Michael D./Rouner, Donna (1996), Value-affirmative and value-protective processing of alcohol education messages that include statistical evidence or anecdotes, in: Communication Research, Vol. 23 (2), pp. 210-235. Google Scholar öffnen
- Slater, Michael D./Rouner, Donna (2002), Entertainment-education and elaboration likelihood: understanding the processing of narrative persuasion, in: Communication Theory, Vol. 12 (2), pp. 173-191. Google Scholar öffnen
- Slovic, Paul/Finucane, Melissa L./Peters, Ellen/MacGregor, Donald G. (2004), Risk as analysis and risk as feelings: some thoughts about affect, reason, risk, and rationality, in: Risk Analysis, Vol. 24 (4), pp. 311-322. Google Scholar öffnen
- Slovic, Paul/Fischhoff, Baruch/Lichtenstein, Sarah (1978), Accident probabilities and seat belt usage: a psychological perspective, in: Accident Analysis & Prevention, Vol. 10 (4), pp. 281-285. Google Scholar öffnen
- Smith, Malcolm M. (1995), Age differences in memory for narrative and expository print advertisements, in: European Advances in Consumer Research, Vol. 2, pp. 109-112. Google Scholar öffnen
- Søderberg, Anne-Marie (2003), Sensegiving and sensemaking in an integration process: a narrative approach to the study of an international acquisition, in: Czarniawska, Barbara/Gagliardi, Pasquale (Editor), Narratives we Organize by, Vol. 11, 2003, Amsterdam, pp. 3-36. Google Scholar öffnen
- Solja, Eeva/Liljander, Veronica/Söderlund, Magnus (2018), Short brand stories on packaging: an examination of consumer responses, in: Psychology and Marketing, Vol. 35 (4), pp. 294-306. Google Scholar öffnen
- Spannagl/Häßler (1999), Ein Ansatz zur Implementierung eines Risikomanagement-Prozesses, https://beck-online.beck.de/Dokument?vpath=bibdata%2Fzeits%2Fdstr%2F1999%2Fcont%2Fdstr.1999.1826.1.htm&anchor=Y-300-Z-DSTR-B-1999-S-1826-N-1, [06.10.2019]. Google Scholar öffnen
- Sprinkle, Geoffrey B. (2003), Perspectives on experimental research in managerial accounting, in: Accounting, Organizations and Society, Vol. 28 (2-3), pp. 287-318. Google Scholar öffnen
- Sprinkle, Geoffrey B./Williamson, Michael G. (2007), Experimental research in managerial accounting, in: Chapman, Christopher S./Hopwood, Anthony G./Shields, Michael D. (Editor), Handbook of Management Accounting Research, 2007, Amsterdam, pp. 415-444. Google Scholar öffnen
- Standing, Lionel/Conezio, Jerry/Haber, Ralph Norman (1970), Perception and memory for pictures: single-trial learning of 2500 visual stimuli, in: Psychonomic Science, Vol. 19 (2), pp. 73-74. Google Scholar öffnen
- Statler, Matt/Oliver, David (2016), The moral of the story: re-framing ethical codes of conduct as narrative processes, in: Journal of Business Ethics, Vol. 136 (1), pp. 89-100. Google Scholar öffnen
- Staw, Barry M. (2010), The trouble with JDM: some limitations to the influence of JDM on organizational research, in: Industrial and Organizational Psychology, Vol. 3 (4), pp. 411-416. Google Scholar öffnen
- Stephens, Greg J./Silbert, Lauren J./Hasson, Uri (2010), Speaker-listener neural coupling underlies successful communication, in: Proceedings of the National Academy of Sciences of the United States of America, Vol. 107 (32), pp. 14425-14430. Google Scholar öffnen
- Steptoe, Andrew/Wardle, Jane/Smith, Heather/Kopp, Maria/Skrabski, Arpad/Vinck, J. A.N./Zotti, Anna M. (1995), Tobacco smoking in young adults from 21 European countries: association with attitudes and risk awareness, in: Addiction, Vol. 90 (4), pp. 571-582. Google Scholar öffnen
- Stevens, James (2002), Applied multivariate statistics for the social sciences, 4. Edition, Mahwah. Google Scholar öffnen
- Stoel, M. Dale/Ballou, Brian/Heitger, Dan L. (2017), The impact of quantitative versus qualitative risk reporting on risk professionals' strategic and operational risk judgments, in: Accounting Horizons, Vol. 31 (4), pp. 53-69. Google Scholar öffnen
- Stone, Eric R./Yates, Frank/Parker, Andrew M. (1994), Risk communication: absolute versus relative expressions of low-probability risks, in: Organizational Behavior and Human Decision Processes, Vol. 60 (3), pp. 387-408. Google Scholar öffnen
- Stulz, René M. (2009), Six ways companies mismanage risk, in: Harvard Business Review, Vol. 87 (3), pp. 86-94. Google Scholar öffnen
- Swap, Walter/Leonard, Dorothy/Shields, Mimi/Abrams, Lisa (2001), Using mentoring and storytelling to transfer knowledge in the workplace, in: Journal of Management Information Systems, Vol. 18 (1), pp. 95-114. Google Scholar öffnen
- Sweller, John (1988), Cognitive load during problem solving: effects on learning, in: Cognitive Science, Vol. 12 (2), pp. 257-285. Google Scholar öffnen
- Taglioni, Giambattista/Chester, Ari/Gräwert, Alexander (2014), From compliance to value creation: the journey to effective enterprise risk management for insurers, https://www.mckinsey.com/~/media/mckinsey/business%20functions/risk/our%20insights/transforming%20enterprise%20risk%20management%20for%20value%20in%20the%20insurance%20industry/from-compliance-to-value-creation.ashx, [06.10.2019]. Google Scholar öffnen
- Taleb, Nassim Nicholas (2010), The black swan: the impact of the highly improbable, 2. Edition, New York. Google Scholar öffnen
- Tekathen, Matthäus/Dechow, Niels (2013), Enterprise risk management and continuous re-alignment in the pursuit of accountability: a german case, in: Management Accounting Research, Vol. 24 (2), pp. 100-121. Google Scholar öffnen
- Terpstra, Teun/Lindell, Michael K./Gutteling, Jan M. (2009), Does communicating (flood) risk affect (flood) risk perceptions? Results of a quasi-experimental study, in: Risk Analysis: An Official Publication of the Society for Risk Analysis, Vol. 29 (8), pp. 1141-1155. Google Scholar öffnen
- Thaler, Richard H./Sunstein, Cass R. (2009), Nudge: improving decisions about health, wealth and happiness, London. Google Scholar öffnen
- Thier, Karin (2018), Storytelling in organizations: a narrative approach to change, brand, project and knowledge management, Berlin. Google Scholar öffnen
- Thorndyke, Perry W. (1979), Knowledge acquisition from newspaper stories, in: Discourse Processes , Vol. 2 (2), pp. 95-112. Google Scholar öffnen
- Torell, Barbara (2005), The role of narration in high stakes decision-making: "translating knowing into telling", in: Schreyögg, Georg (Editor), Knowledge management and narratives: organizational effectiveness through storytelling, 2005, Berlin, pp. 247-271. Google Scholar öffnen
- Tricker, Robert I. (1984), Corporate governance: practices, procedures and powers in British companies and their boards of directors, Aldershot. Google Scholar öffnen
- Tulving, Endel (1972), Episodic and semantic memory, in: Tulving, Endel/Donaldson, Wayne (Editor), Organization of memory, 1972, New York, pp. 382-404. Google Scholar öffnen
- Tversky, Amos/Kahneman, Daniel (1973), Availability: a heuristic for judging frequency and probability, in: Cognitive Psychology, Vol. 5 (2), pp. 207-232. Google Scholar öffnen
- Tversky, Amos/Kahneman, Daniel (1982a), Availability: a heursitic for judging frequency and probability, in: Kahneman, Daniel (Editor), Judgment under uncertainty: heuristics and biases, 1982, Cambridge, pp. 163-178. Google Scholar öffnen
- Tversky, Amos/Kahneman, Daniel (1982b), Judgment under uncertainty: heuristics and biases, in: Kahneman, Daniel (Editor), Judgment under Uncertainty: Heuristics and Biases, 1982, Cambridge, pp. 3-22. Google Scholar öffnen
- van der Stede, Wim A. (2011), Management accounting research in the wake of the crisis: some reflections, in: European Accounting Review, Vol. 20 (4), pp. 605-623. Google Scholar öffnen
- van der Stede, Wim A./Young, Mark S./Chen, Clara X. (2007), Doing management accounting survey research, in: Chapman, Christopher S./Hopwood, Anthony G./Shields, Michael D. (Editor), Handbook of Management Accounting Research, 2007, Amsterdam, pp. 445-478. Google Scholar öffnen
- van Kessel, Paul/Polak, Matt/O'Leary, Michael (2015), There’s no reward without risk: EY’s global governance, risk and compliance survey, https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/digital/theres-no-reward-without-risk-EYs-global-governance-risk-and-compliance-survey-2015.pdf, [06.10.2019]. Google Scholar öffnen
- van Laer, Tom (2014), The means to justify the end: combating cyber harassment in social media, in: Journal of Business Ethics, Vol. 123 (1), pp. 85-98. Google Scholar öffnen
- van Laer, Tom/de Ruyter, Ko/Visconti, Luca M./Wetzels, Martin (2014), The extended transportation-imagery model: a meta-analysis of the antecedents and consequences of consumers' narrative transportation, in: Journal of Consumer Research, Vol. 40 (5), pp. 797-817. Google Scholar öffnen
- Vanini, Ute (2012), Risikomanagement: Grundlagen, Instrumente, Unternehmenspraxis, Stuttgart. Google Scholar öffnen
- Vera‐Munoz, Sandra C./Ho, Joanna L./Chow, Chee W. (2006), Enhancing knowledge sharing in public accounting firms, in: Accounting Horizons, Vol. 20 (2), pp. 133-155. Google Scholar öffnen
- Viscelli, Therese R./Hermanson, Dana R./Beasley, Mark S. (2017), The integration of ERM and strategy: implications for corporate governance, in: Accounting Horizons, Vol. 31 (2), pp. 69-82. Google Scholar öffnen
- Vlek, Charles/Stallen, Pieter-Jan (1980), Rational and personal aspects of risk, in: Acta Psychologica, Vol. 45 (1-3), pp. 273-300. Google Scholar öffnen
- Wang, XiaoHu/Kapucu, Naim (2007), Public complacency under repeated emergency threats: some empirical evidence, in: Journal of Public Administration Research and Theory, Vol. 18 (1), pp. 57-78. Google Scholar öffnen
- Watts, Logan L./Ness, Alisha M./Steele, Logan M./Mumford, Michael D. (2018), Learning from stories of leadership: how reading about personalized and socialized politicians impacts performance on an ethical decision-making simulation, in: The Leadership Quarterly, Vol. 29 (2), pp. 276-294. Google Scholar öffnen
- Weber, Elke U./Blais, Ann-Renee/Betz, Nancy E. (2002), A domain-specific risk-attitude scale: measuring risk perceptions ad risk behaviors, in: Journal of Behavioral Decision-making, Vol. 15 (4), pp. 263-290. Google Scholar öffnen
- Weber, James/Gillespie, Janet (2016), Differences in ethical beliefs, intentions, and behaviors, in: Business & Society, Vol. 37 (4), pp. 447-467. Google Scholar öffnen
- Webster, Jane/Watson, Richard T. (2002), Analyzing the past to prepare for the future: writing a literature review, in: MIS Quarterly, Vol. 26 (2), pp. xiii-xxiii. Google Scholar öffnen
- Weiber, Rolf/Mühlhaus, Daniel (2014), Strukturgleichungsmodellierung: Eine anwendungsorientierte Einführung in die Kausalanalyse mit Hilfe von AMOS, SmartPLS und SPSS, 2. Edition, Berlin. Google Scholar öffnen
- Weick, Karl E. (1995), Sensemaking in organizations, Thousand Oaks. Google Scholar öffnen
- Weick, Karl E./Sutcliffe, Kathleen M./Obstfeld, David (2005), Organizing and the process of sensemaking, in: Organization Science, Vol. 16 (4), pp. 409-421. Google Scholar öffnen
- Welge, Martin K./Eulerich, Marc (2014), Corporate-Governance-Management: Theorie und Praxis der guten Unternehmensführung, 2. Edition, Wiesbaden. Google Scholar öffnen
- West, Patricia M./Huber, Joel/Min, Kyeong Sam (2004), Altering experienced utility: the impact of story writing and self‐referencing on preferences, in: Journal of Consumer Research, Vol. 31 (3), pp. 623-630. Google Scholar öffnen
- Williams, David E./Bolanle, Olaniran A. (1998), Expanding the crisis planning function: introducing elements of risk communication to crisis communication practice, in: Public Relations Review, Vol. 24 (3), pp. 387-400. Google Scholar öffnen
- Wines, William A./Hamilton, J. B. (2009), On changing organizational cultures by injecting new ideologies: the power of stories, in: Journal of Business Ethics, Vol. 89 (3), pp. 433-447. Google Scholar öffnen
- Wolke, Thomas (2016), Risikomanagement, 3. Edition, Berlin. Google Scholar öffnen
- Woods, Margaret (2009), A contingency theory perspective on the risk management control system within Birmingham City Council, in: Management Accounting Research, Vol. 20 (1), pp. 69-81. Google Scholar öffnen
- Woodside, Arch G. (2010), Brand-consumer storytelling theory and research: introduction to a psychology & marketing special issue, in: Psychology and Marketing, Vol. 27 (6), pp. 531-540. Google Scholar öffnen
- Woodside, Arch G./Chebat, Jean-Charles (2001), Updating Heider's balance theory in consumer behavior: a jewish couple buys a german car and additional buying-consuming transformation stories, in: Psychology and Marketing, Vol. 18 (5), pp. 475-495. Google Scholar öffnen
- Woodside, Arch G./Sood, Suresh/Miller, Kenneth E. (2008), When consumers and brands talk: storytelling theory and research in psychology and marketing, in: Psychology and Marketing, Vol. 25 (2), pp. 97-145. Google Scholar öffnen
- World Economic Forum (2017), The global risks report 2017, http://www3.weforum.org/docs/GRR17_Report_web.pdf, [06.10.2019]. Google Scholar öffnen
- Yzer, Marco (2013), Reasoned action theory: persuasion as belief-based behavior change, in: Dillard, James Price/Shen, Lijiang (Editor), The SAGE Handbook of Persuasion: Developments in Theory and Practice, 2. Edition, 2013, Los Angeles, pp. 120-136. Google Scholar öffnen
- Zhang, Ruixun/Brennan, Thomas J./Lo, Andrew W. (2014), The origin of risk aversion, in: Proceedings of the National Academy of Sciences of the United States of America, Vol. 111 (50), pp. 17777-17782. Google Scholar öffnen
- Zhao, Xinshu/Lynch, John G./Chen, Qimei (2010), Reconsidering baron and kenny: myths and truths about mediation analysis, in: Journal of Consumer Research, Vol. 37 (2), pp. 197-206. Google Scholar öffnen
- Zhu, Rui/Dholakia, Utpal M./Chen, Xinlei/Algesheimer, René (2012), Does online community participation foster risky financial behavior?, in: Journal of Marketing Research, Vol. 49 (3), pp. 394-407. Google Scholar öffnen





