The Role of Storytelling for Communication in Risk Management
A Conceptual and Experimental Study- Authors:
- Series:
- Controlling und Management, Volume 22
- Publisher:
- 18.06.2021
Summary
Risk management is confronted with a changing risk environment as both more complex and new risk factors, so-called unknown-unknowns, are arising. To address these developments effectively and to have an impact on critical decision-making processes in companies, this discipline needs to advance. Soft factors—such as communication—are seen as effective levers in this context. This book deals with the potential offered by the communication form storytelling for risk management. In a conceptual study, the author outlines different ways of applying storytelling in risk management. In an experimental study, she analyses and elaborates the advantages of storytelling over purely numerical forms of communication in the same field.
Search publication
Bibliographic data
- Publication year
- 2021
- Publication date
- 18.06.2021
- ISBN-Print
- 978-3-8487-8095-2
- ISBN-Online
- 978-3-7489-2513-2
- Publisher
- Nomos, Baden-Baden
- Series
- Controlling und Management
- Volume
- 22
- Language
- English
- Pages
- 368
- Product type
- Book Titles
Table of contents
- Titelei/Inhaltsverzeichnis No access Pages 1 - 16
- 1.1 Introductory Example No access
- 1.2 Research Problem No access
- 1.3 Research Objectives and Research Methods No access
- 1.4 Structure of the Analysis No access
- 2.1.1 Concept of Communication No access
- 2.1.2 Concepts of Risk and Risk Management No access
- 2.1.3.1.1 General Procedure for Conducting a Literature Review No access
- 2.1.3.1.2 Procedure for Conducting a Literature Review on Communication in Risk Management No access
- 2.1.3.1.3 Results of the Literature Review on Communication in Risk Management No access
- 2.1.3.2 Concept of Communication in Risk Management No access
- 2.2.1 Global Communication Purposes in Risk Management No access
- 2.2.2.1 Communication of a Risk Factor No access
- 2.2.2.2 Communication of Risk Management’s Governance No access
- 2.2.2.3 Communication of Risk Management’s Strategy No access
- 2.2.3 Overview of the Communication Purposes in Risk Management No access
- 3.1.1 Procedure for Conducting a Literature Review on Storytelling No access
- 3.1.2 Results of the Literature Review on Storytelling No access
- 3.2 Identification of Storytelling’s Potentials No access
- 3.3.1.1 Classification of the Concept Commitment No access
- Theory of Narrative Transportation No access
- (1) Processing No access
- (2) Transportation No access
- (3) Immersion No access
- Social Cognitive Theory No access
- 3.3.2.1 Classification of the Concept Sense-Making No access
- 3.3.2.2 Empirical Evidence and Logical Reasoning to Explain How Storytelling Generates Sense-Making No access
- 3.3.3.1 Classification of the Concept Retrieval No access
- Elaborative encoding No access
- Transfer Appropriate Principle No access
- Episodic memory No access
- Availability Heuristic No access
- 4.1 Analysis of Where and How Storytelling’s Potentials Can Fulfill the Specific Communication Purposes of a Risk Factor No access
- 4.2 Analysis of Where and How Storytelling’s Potentials Can Fulfill the Specific Communication Purposes of Risk Management’s Governance No access
- 4.3 Analysis of Where and How Storytelling’s Potentials Can Fulfill the Specific Communication Purposes of Risk Management’s Strategy No access
- 5.1.1 Selection of Research Method No access
- 5.1.2 Experimental Study as Research Design No access
- 5.1.3 Research Design of the Experimental Study No access
- 5.2.1 Methodology of Hypotheses Development No access
- 5.2.2 The Effect of Form of Communication on Performance of a Level of an Activity of Risk Management No access
- 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 No access
- 5.2.4.1 Preference for Numbers No access
- 5.2.4.2 Risk Preferences No access
- 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 No access
- 5.2.6 Overview of Hypotheses No access
- 5.2.7 Introduction of Arousal, Attention, Attitude towards a Specific Risk Factor, Credibility, Mental Effort, and Retrieval No access
- 5.2.8 Introduction of Examination of Randomization No access
- 6.1.1 Setting of the Experimental Study No access
- 6.1.2 Procedure of the Experimental Study No access
- 6.1.3.1 Manipulation of the Independent Variables Storytelling and Time Gap No access
- Decision-making situation No access
- Risky context No access
- 6.1.3.3 Measurement of the Moderating Variables Preference for Numbers and Risk Preference No access
- 6.1.3.4 Measurement of the Mediating Variable Risk Awareness No access
- 6.1.3.5 Measurement of Arousal, Attention, Attitude towards a Specific Risk Factor, Credibility, Mental Effort, and Retrieval No access
- 6.1.3.6 Measurement of Examination of Randomization No access
- 6.1.4 Compensation System for the Experimental Participation No access
- 6.1.5 Participants in the Experimental Study No access
- 6.1.6 Experimental Execution No access
- 6.2.1 ANOVA and Repeated Measures ANOVA No access
- 6.2.2 Regression Model No access
- 6.2.3 Analysis Methods for Arousal, Attention, Attitude towards a Specific Risk Factor, Credibility, Mental Effort, and Retrieval No access
- 6.2.4 Analysis Methods for Examination of Randomization No access
- 7.1 Data Overview No access
- 7.2.1 Procedure No access
- 7.2.2.1 Dependent Variable Behavioral Intention No access
- 7.2.2.2 Moderating Variable Preference for Numbers No access
- 7.2.2.3 Mediating Variable Risk Awareness No access
- 7.2.2.4 Arousal, Attention, Attitude towards a Specific Risk Factor, Credibility, and Mental Effort No access
- 7.2.2.5 Risk Perception No access
- 7.3 Examination of Randomization No access
- 7.4.1 The Effect of Form of Communication on Performance of a Level of an Activity of Risk Management No access
- 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 No access
- 7.4.3.1 Preference for Numbers No access
- 7.4.3.2 Risk Preferences No access
- 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 No access
- 7.4.5 Overview of Results No access
- 7.4.6 Analysis of Arousal, Attention, Credibility, Mental Effort, and Retrieval No access
- 8.1 Summary of Findings and Revisiting of Research Objectives No access
- 8.2 Management Implications No access
- 8.3 Limitations and Areas of Further Research No access
- Appendix No access Pages 297 - 297
- Study of the Chair of Management Accounting and Control - Part 1 No access
- Participation code No access
- Please enter your personal code below: No access
- Compensation No access
- Organizational information on the payment: No access
- Please imagine the following situation: No access
- Future Corp. No access
- Booster Rockets Division No access
- Your department No access
- Your position No access
- 2017 No access
- Please indicate your decision below: No access
- Study of the Chair of Management Accounting and Control – Part 2 No access
- Participation code No access
- Please enter your personal code below: No access
- Compensation No access
- Organizational information on the payment: No access
- Please imagine the following situation: No access
- Future Corp. No access
- Your division No access
- Your position No access
- Please indicate your decision below: No access
- Please indicate how you assess the following statements. No access
- Please indicate how you assess the following statements. No access
- A final question No access
- Appendix 3: Scree Plots for the Principal Component Analysis No access Pages 335 - 342
- References No access Pages 343 - 368
Bibliography (396 entries)
No match found. Try another term.
- Abdel-khalik, Rashad A. (1994), Factors limiting the role of behavioral research in standard setting, in: Behavioral Research in Accounting (6), pp. 213-222. Open Google Scholar
- Abkowitz, Mark D. (2008), Operational risk management: A case study approach to effective planning and response, Hoboken. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Anson, Mark J.P. (2001), Performance presentation standards: which rules apply when?, in: Financial Analysts Journal. Open Google Scholar
- Appelman, Alyssa/Sundar, S. Shyam (2016), Measuring message credibility, in: Journalism & Mass Communication Quarterly, Vol. 93 (1), pp. 59-79. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Aronson, Elliot/Ellsworth, Phoebe C./Carlsmith, Merrill J. (1990), Methods of research in social psychology, 2. Edition, New York. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Backhaus, Klaus/Erichson, Bernd/Plinke, Wulff/Weiber, Rolf (2018), Multivariate Analysemethoden: Eine anwendungsorientierte Einführung, 15. Edition, Berlin. Open Google Scholar
- Baesler, E. James (1997), Persuasive effects of story and statistical evidence, in: Argumentation and Advocacy, Vol. 33 (4), pp. 170-175. Open Google Scholar
- 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. Open Google Scholar
- Baetge, Jörg/Jerschensky, Andreas (1999), Frühwarnsysteme als Instrumente eines effizienten Risikomanagement und -Controlling, in: Controlling, Vol. 11 (4/5), pp. 171-176. Open Google Scholar
- 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]. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Bandura, Albert (1977), Self-efficacy: toward a unifying theory of behavioral change, in: Psychological Review, Vol. 84 (2), pp. 191-215. Open Google Scholar
- Bandura, Albert (1986), Social foundations of thought and action: a social cognitive theory, Englewood Cliffs. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Bockman, Valerie M. (1971), The herzberg controversy, in: Personnel Psychology, Vol. 24 (2), pp. 155-189. Open Google Scholar
- 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. Open Google Scholar
- Bonner, Sarah E. (2008), Judgment and decision-making in accounting, Upper Saddle River. Open Google Scholar
- Boyce, Mary E. (1996), Organizational story and storytelling: a critical review, in: Journal of Organizational Change Management, Vol. 9 (5), pp. 5-26. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- Brockhaus, Robert H. (1980), Risk taking propensity of entrepreneurs, in: Academy of Management Journal, Vol. 23 (3), pp. 509-520. Open Google Scholar
- Brooks, Douglas W. (2010), Creating a risk-aware culture, in: Fraser, John/Simkins, Betty J. (Editor), Enterprise Risk Management, 2010, pp. 87-95. Open Google Scholar
- Bruner, Gordon C. (2015), Marketing scales handbook: multi-item measures for consumer insight research, Fort Worth. Open Google Scholar
- 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. Open Google Scholar
- Bruner, Jerome S. (1986), Actual minds, possible worlds, Cambridge. Open Google Scholar
- Bruner, Jerome S. (1990), Acts of meaning, Cambridge. Open Google Scholar
- 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. Open Google Scholar
- Bühner, Markus/Ziegler, Matthias (2009), Statistik für Psychologen und Sozialwissenschaftler, München. Open Google Scholar
- 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. Open Google Scholar
- Burger, Anton/Buchhart, Anton (2002), Risiko-Controlling, München. Open Google Scholar
- 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. Open Google Scholar
- Campbell, Donald T./Stanley, Julian C. (1963), Experimental and quasi-experimental designs for research, Wadsworth. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Cook, Thomas D./Campbell, Donald T. (1979), Quasi-experimentation: design & analysis issues for field settings, Chicago. Open Google Scholar
- COSO (1992), Internal control - integrated framework, Jersey City. Open Google Scholar
- COSO (1994), Enterprise risk management - integrated framework, Jersey City. Open Google Scholar
- COSO (2004), Enterprise risk management - integrated framework, Jersey City. Open Google Scholar
- COSO (2018), About us, https://www.coso.org/Pages/aboutus.aspx, [06.10.2019]. Open Google Scholar
- 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. Open Google Scholar
- Covello, Vincent T./Mumpower, Jeryl (1985), Risk analysis and risk management: a historical perspective, in: Risk Analysis, Vol. 5 (2), pp. 103-120. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Cronbach, Lee J. (1951), Coefficient alpha and the internal structure of tests, in: Psychometrika, Vol. 16 (3), pp. 297-334. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- de Certeau, Michel (1984), The practice of everyday life, Berkeley. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Diederichs, Marc (2006), Risikoberichterstattung, in: Controlling, Vol. 18 (7), pp. 387-390. Open Google Scholar
- 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. Open Google Scholar
- Diederichs, Marc (2013a), Der Risikomanager, in: Controlling, Vol. 25 (1), pp. 4-10. Open Google Scholar
- Diederichs, Marc (2013b), Risikomanagement und Risikocontrolling, 3. Edition, München. Open Google Scholar
- Diederichs, Marc/Eberenz, Ralf/Eickmann, Jan O. (2009), Risikomanagement der Beiersdorf AG, in: Controlling, Vol. 21 (4-5), pp. 265-272. Open Google Scholar
- Diederichs, Marc/Form, Stephan/Reichmann, Thomas (2004), Standard zum Risikomanagement, in: Controlling, Vol. 16 (4-5), pp. 189-198. Open Google Scholar
- DIN ISO 31000:2018 (2018), Risikomanagement - Leitlinien (ISO 31000:2018). Open Google Scholar
- 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. Open Google Scholar
- Döring, Nicola/Bortz, Jürgen (2016), Forschungsmethoden und Evaluation in den Sozial- und Humanwissenschaften, 5. Edition, Berlin. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Durrance, Bonnie (1997), Stories at work, in: Training & Development, Vol. 51 (2), pp. 25-30. Open Google Scholar
- Ebbinghaus, Hermann (1885), Über das Gedächtnis, 1971, Darmstadt. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Enders, Craig K. (2010), Applied missing data analysis, New York. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Escalas, Jennifer E. (2007), Self‐referencing and persuasion: narrative transportation versus analytical elaboration, in: Journal of Consumer Research, Vol. 33 (4), pp. 421-429. Open Google Scholar
- Eschweiler, Maurice/Evanschitzky, Heiner/Woisetschläger, David (2007), Ein Leitfaden zur Anwendung varianzanalytisch ausgerichteter Laborexperimente, in: WiSt - Wirtschaftswissenschaftliches Studium, Vol. 36 (12), pp. 546-554. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- 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. Open Google Scholar
- Fehrenbacher, Dennis D. (2013), Design of incentive systems: experimental approach to incentive and sorting effects, Berlin. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Field, Andy (2018), Discovering statistics using IBM SPSS statistics, 5. Edition, Los Angeles. Open Google Scholar
- Fishbein, Martin/Yzer, Marco C. (2003), Using theory to design effective health behavior interventions, in: Communication Theory, Vol. 13 (2), pp. 164-183. Open Google Scholar
- Forman, Janis (2013), Storytelling in business, Stanford. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Freedman, Lawrence (2013), Strategy: a history, Oxford. Open Google Scholar
- Früh, Werner/Frey, Felix (2014), Narration und Storytelling: Theorie und empirische Befunde, Köln. Open Google Scholar
- Gabriel, Yiannis (2000), Storytelling in organizations: facts, fictions, and fantasies, Oxford. Open Google Scholar
- Gabriel, Yiannis (2004), Naratives, Stories and Texts, in: Grant, David/Hardy, Cynthia/Oswick, Cliff/Linda, Putnam (Editor), Organizational discourse, 2004, London, pp. 61-77. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Gleißner, Werner (2011), Grundlagen des Risikomanagements im Unternehmen: Controlling, Unternehmensstrategie und wertorientiertes Management, 2. Edition, München. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Grieser, Franziska/Kampmann, Andrea/Pedell, Burkhard (2017), Risikokultur als Resilienztreiber, in: Controlling, Vol. 29 (3), pp. 4-13. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Harrison, Glenn W./List, John A. (2004), Field experiments, in: Journal of Economic Literature, Vol. 42 (4), pp. 1009-1055. Open Google Scholar
- Hayes, Andrew F. (2018), Introduction to mediation, moderation, and conditional process analysis: a regression-based approach, 2. Edition, New York. Open Google Scholar
- 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. Open Google Scholar
- Hillson, David (2016), Risk communication through storytelling, http://exclusive.multibriefs.com/content/risk-communication-through-storytelling/business-management-services-risk-management, [06.10.2019]. Open Google Scholar
- 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. Open Google Scholar
- HM Treasury (2004), The Orange Book: Management of Risk - Principles and Concepts. Open Google Scholar
- Holt, Charles A./Laury, Susan K. (2002), Risk aversion and incentive effects, in: The American Economic Review, Vol. 92 (5), pp. 1644-1655. Open Google Scholar
- 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]. Open Google Scholar
- Homburg, Christian (2017), Marketingmanagement: Strategie - Instrumente - Umsetzung - Unternehmensführung, 6. Edition, Wiesbaden. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Hopkin, Paul (2017), Fundamentals of risk management: understanding, evaluating and implementing effective risk management, 4. Edition, London. Open Google Scholar
- 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. Open Google Scholar
- Hsu, Jeremy (2008), The secrets of storytelling, in: Scientific American Mind, Vol. 19 (4), pp. 46-51. Open Google Scholar
- 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. Open Google Scholar
- Huber, Frank/Meyer, Frederik/Lenzen, Michael (2014), Grundlagen der Varianzanalyse, Wiesbaden. Open Google Scholar
- 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]. Open Google Scholar
- 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]. Open Google Scholar
- Imboden, Carlo (1983), Ein entscheidbezogenes Risikohandhabungsverfahren, Bern. Open Google Scholar
- ISO (2018), We're ISO: we develop and publish International Standards, https://www.iso.org/standards.html, [28.01.2018]. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Kachelmeier, Steven J./King, Ronald R. (2002), Using laboratory experiments to evaluate accounting policy issues, in: Accounting Horizons, Vol. 16 (3), pp. 219-232. Open Google Scholar
- 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. Open Google Scholar
- Kahneman, Daniel (2012), Schnelles Denken, langsames Denken, München. Open Google Scholar
- Kaiser, Henry F. (1960), The application of electronic computers to factor analysis, in: Educational and Psychological Measurement, Vol. 20 (1), pp. 141-151. Open Google Scholar
- Kaiser, Henry F. (1970), A second generation little jiffy, in: Psychometrika, Vol. 35 (4), pp. 401-415. Open Google Scholar
- Kaiser, Henry F./Rice, John (1974), Little Jiffy, Mark Iv, in: Educational and Psychological Measurement, Vol. 34 (1), pp. 111-117. Open Google Scholar
- Kajüter, Peter (2011), Risikomanagement im Konzern, München. Open Google Scholar
- Kajüter, Peter (2012), Risikomanagement im Konzern: Eine empirische Analyse börsennotierter Aktienkonzerne, München. Open Google Scholar
- 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. Open Google Scholar
- Kaplan, Robert S. (2009), Risk management and the strategy execution system, in: Balanced Scorecard Report, Vol. 11 (6), pp. 1-6. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Kearney, Anne R./De Young, Raymond (1995), A knowledge based intervention for promoting carpooling, in: Environment and Behavior, Vol. 27 (5), pp. 650-678. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- Kerlinger, Fred N./Lee, Howard B. (2006), Foundations of behavioral research, 4. Edition, Melborne. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Knight, Frank H. (1985), Risk, uncertainty and profit, Chicago. Open Google Scholar
- Knuppertz, Thilo/Ahlrichs, Frank (2007), Prozessorientiertes Risikomanagement, in: Controlling, Vol. 19 (8-9), pp. 491-500. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Kromschröder, Bernhard/Lück, Wolfgang (1998), Grundsätze risikoorientierter Unternehmensüberwachung, in: Der Betrieb (32), pp. 1573-1576. Open Google Scholar
- Kupsch, Peter (1973), Das Risiko im Entscheidungsprozeß, Wiesbaden. Open Google Scholar
- LaBar, Kevin S./Cabeza, Roberto (2006), Cognitive neuroscience of emotional memory, in: Nature Reviews Neuroscience, Vol. 7, (1), pp. 54-64. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Lanigan, Richard L. (2013), Information theories, in: Cobley, Paul/Schulz, Peter (Editor), Theories and Models of Communication, 2013, Berlin, pp. 58-83. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Leigh, James H./Kinnear, Thomas C. (2016), On interaction classification, in: Educational and Psychological Measurement, Vol. 40 (4), pp. 841-843. Open Google Scholar
- 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. Open Google Scholar
- Leonard-Barton, Dorothy (1999), Wellsprings of knowledge: building and sustaining the sources of innovation, Boston. Open Google Scholar
- 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]. Open Google Scholar
- 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. Open Google Scholar
- Libby, Robert (1981), Accounting and human information processing: theory and applications, Englewood Cliffs. Open Google Scholar
- Libby, Robert/Bloomfield, Robert/Nelson, Mark W. (2002), Experimental research in financial accounting, in: Accounting, Organizations and Society, Vol. 27 (8), pp. 775-810. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Lobban, Lain (2012), 10 steps to cyber security, http://www.smartprotect.eu/resources/report1.pdf, [06.10.2019]. Open Google Scholar
- 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. Open Google Scholar
- Loewenstein, George F./Weber, Elke U./Hsee, Christopher K./Welch, Ned (2001), Risk as feelings, in: Psychological Bulletin, Vol. 127 (2), pp. 267-286. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Lyon, Bruce K./Popov, Georgi (2017), Communicating & managing risk: the key result of risk assessment, in: Professional Safety, Vol. 62 (11), pp. 35-44. Open Google Scholar
- Maccrimmon, Kenneth R./Wehrung, Donald A. (1985), A portfolio of risk measures, in: Theory and Decision, Vol. 19 (1), pp. 1-29. Open Google Scholar
- 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. Open Google Scholar
- 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). Open Google Scholar
- 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. Open Google Scholar
- Mandler, Jean M./Johnson, Nancy S. (1977), Remembrance of things parsed: story structure and recall, in: Cognitive Psychology, Vol. 9 (1), pp. 111-151. Open Google Scholar
- March, James G./Shapira, Zur (1987), Managerial perspectives on risk and risk taking, in: Management Science, Vol. 33 (11), pp. 1404-1418. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Meadow, Charles T./Yuan, Weijing (1997), Measuring the impact of information, in: Information Processing & Management, Vol. 33 (6), pp. 697-714. Open Google Scholar
- Mehrabian, Albert/Russell, James A. (1974), An approach to environmental psychology, Cambridge. Open Google Scholar
- Meier, Peter (2011), Risikomanagement nach der internationalen Norm ISO 31000:2009: Konzept und Umsetzung im Unternehmen, Renningen. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Mikes, Anette (2009), Risk management and calculative cultures, in: Management Accounting Research, Vol. 20 (1), pp. 18-40. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- 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. Open Google Scholar
- Moeller, Robert R. (2007), COSO enterprise risk management: understanding the new integrated ERM framework, Hoboken. Open Google Scholar
- 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. Open Google Scholar
- Moll, Mark/Miikkulainen, Risto (1997), Convergence-zone episodic memory: analysis and simulations, in: Neural Networks, Vol. 10 (6), pp. 1017-1036. Open Google Scholar
- 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. Open Google Scholar
- Moser, Donald V. (1998), Using an experimental economics approach in behavioral accounting research, in: Behavioral Research in Accounting, (10), pp. 94-110. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Müller, Fabian (2017), Einfluss von Commitment und Affekten auf das Investitionsverhalten in Projekten, in: Junior Management Science, Vol. 2 (3), pp. 11-47. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- Novosyolov, Arcady/Satchkov, Daniel (2008), Global term structure modelling using principal component analysis, in: Journal of Asset Management, Vol. 9 (1), pp. 49-60. Open Google Scholar
- Nunnally, Jum C. (1978), Psychometric theory, 2. Edition, New York. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Paivio, Allan (1969), Mental imagery in associative learning and memory, in: Psychological Review, Vol. 76 (3), pp. 241-263. Open Google Scholar
- 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. Open Google Scholar
- Pennington, Nancy/Hastie, Reid (1991), A cognitive theory of juror decision-making: the story model, in: Cardozo Law Review, Vol. 13, pp. 519-557. Open Google Scholar
- Pentland, Brian T. (1999), Building process theory with narrative: from description to explanation, in: Academy of Management Review, Vol. 24 (4), pp. 711-724. Open Google Scholar
- Pera, Rebecca/Viglia, Giampaolo (2016), Exploring how video digital storytelling builds relationship experience, in: Psychology and Marketing, Vol. 33 (12), pp. 1142-1150. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- 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. Open Google Scholar
- Pless, Nicola M. (2007), Understanding responsible leadership: role identity and motivational drivers, in: Journal of Business Ethics, Vol. 74 (4), pp. 437-456. Open Google Scholar
- 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. Open Google Scholar
- Polkinghorne, Donald E. (1988), Narrative knowing and the human sciences, Albany. Open Google Scholar
- 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. Open Google Scholar
- Power, Michael (2004a), The risk management of everything, in: The Journal of Risk Finance, Vol. 5 (3), pp. 58-65. Open Google Scholar
- Power, Michael (2004b), The risk management of everything: rethinking the politics of uncertainty, London. Open Google Scholar
- Power, Michael (2009), The risk management of nothing, in: Accounting, Organizations and Society, Vol. 34 (6-7), pp. 849-855. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- Purdy, Grant (2010), ISO 31000:2009 - Setting a new standard for risk management, in: Risk Analysis, Vol. 30 (6), pp. 881-886. Open Google Scholar
- 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. Open Google Scholar
- Rasch, Björn/Friese, Malte/Hofmann, Wilhelm/Naumann, Ewald (2014), Quantitative Methoden 2: Einführung in die Statistik für Psychologen und Sozialwissenschaftler, 4. Edition, Berlin. Open Google Scholar
- 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. Open Google Scholar
- Reiter, Sara Ann (1997), Storytelling and ethics in financial economics, in: Critical Perspectives on Accounting, Vol. 8 (6), pp. 605-632. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Ricketts, Mitchell S. (2007), The use of narratives in safety and health communication, Manhattan. Open Google Scholar
- Röber, Björn (2018), Escalation of commitment in internationalization processes: the role of bounded rationality in the uppsala model, Cham. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- Rose, Clayton S. (2012), JP Morgan Chase and the CIO losses, in: Harvard Business School Case, Vol. 9, pp. 313-033. Open Google Scholar
- 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. Open Google Scholar
- Rupp, Miriam (2018), Data Storytelling: Wie Zahlen und Daten zu Geschichten werden, in: Controller Magazin, pp. 45-49. Open Google Scholar
- Schacter, Daniel L. (1996), Searching for memory: the brain, the mind, and the past, New York. Open Google Scholar
- 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. Open Google Scholar
- Schank, Roger C. (1995), Tell me a story: narrative and intelligence, Evanston. Open Google Scholar
- Schank, Roger C. (1999), Dynamic memory revisited, Cambridge. Open Google Scholar
- 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. Open Google Scholar
- Schildberg-Hörisch, Hannah (2018), Are risk preferences stable?, in: Journal of Economic Perspectives, Vol. 32 (2), pp. 135-154. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Schwarzkopf, David L. (2006), Stakeholder perspectives and business risk perception, in: Journal of Business Ethics, Vol. 64 (4), pp. 327-342. Open Google Scholar
- Schwering, Anja (2015), Ehrlichkeit in der Budgetierung, Münster. Open Google Scholar
- 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. Open Google Scholar
- Shadish, William R./Cook, Thomas D./Campbell, Donald T. (2002), Experimental and quasi-experimental designs for generalized causal inference, Wadsworth. Open Google Scholar
- Shannon, Claude/Weaver, Warren (1964), The mathematical theory of communication, Urbana. Open Google Scholar
- Shannon, Claude E. (1948), A mathematical theory of communication, in: Bell System Technical Journal, Vol. 27 (4), pp. 623-656. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Shoemaker, Pamela J./Tankard, James W./Lasorsa, Dominic L. (2004), How to build social science theories, Thousand Oaks. Open Google Scholar
- 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. Open Google Scholar
- Sitkin, Sim B./Pablo, Amy L. (1992), Reconceptualizing the determinants of risk behavior, in: Academy of Management Review, Vol. 17 (1), pp. 9-38. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- Sprinkle, Geoffrey B. (2003), Perspectives on experimental research in managerial accounting, in: Accounting, Organizations and Society, Vol. 28 (2-3), pp. 287-318. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Stevens, James (2002), Applied multivariate statistics for the social sciences, 4. Edition, Mahwah. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Stulz, René M. (2009), Six ways companies mismanage risk, in: Harvard Business Review, Vol. 87 (3), pp. 86-94. Open Google Scholar
- 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. Open Google Scholar
- Sweller, John (1988), Cognitive load during problem solving: effects on learning, in: Cognitive Science, Vol. 12 (2), pp. 257-285. Open Google Scholar
- 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]. Open Google Scholar
- Taleb, Nassim Nicholas (2010), The black swan: the impact of the highly improbable, 2. Edition, New York. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Thaler, Richard H./Sunstein, Cass R. (2009), Nudge: improving decisions about health, wealth and happiness, London. Open Google Scholar
- Thier, Karin (2018), Storytelling in organizations: a narrative approach to change, brand, project and knowledge management, Berlin. Open Google Scholar
- Thorndyke, Perry W. (1979), Knowledge acquisition from newspaper stories, in: Discourse Processes , Vol. 2 (2), pp. 95-112. Open Google Scholar
- 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. Open Google Scholar
- Tricker, Robert I. (1984), Corporate governance: practices, procedures and powers in British companies and their boards of directors, Aldershot. Open Google Scholar
- Tulving, Endel (1972), Episodic and semantic memory, in: Tulving, Endel/Donaldson, Wayne (Editor), Organization of memory, 1972, New York, pp. 382-404. Open Google Scholar
- Tversky, Amos/Kahneman, Daniel (1973), Availability: a heuristic for judging frequency and probability, in: Cognitive Psychology, Vol. 5 (2), pp. 207-232. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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]. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Vanini, Ute (2012), Risikomanagement: Grundlagen, Instrumente, Unternehmenspraxis, Stuttgart. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Vlek, Charles/Stallen, Pieter-Jan (1980), Rational and personal aspects of risk, in: Acta Psychologica, Vol. 45 (1-3), pp. 273-300. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Weber, James/Gillespie, Janet (2016), Differences in ethical beliefs, intentions, and behaviors, in: Business & Society, Vol. 37 (4), pp. 447-467. Open Google Scholar
- 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. Open Google Scholar
- Weiber, Rolf/Mühlhaus, Daniel (2014), Strukturgleichungsmodellierung: Eine anwendungsorientierte Einführung in die Kausalanalyse mit Hilfe von AMOS, SmartPLS und SPSS, 2. Edition, Berlin. Open Google Scholar
- Weick, Karl E. (1995), Sensemaking in organizations, Thousand Oaks. Open Google Scholar
- Weick, Karl E./Sutcliffe, Kathleen M./Obstfeld, David (2005), Organizing and the process of sensemaking, in: Organization Science, Vol. 16 (4), pp. 409-421. Open Google Scholar
- Welge, Martin K./Eulerich, Marc (2014), Corporate-Governance-Management: Theorie und Praxis der guten Unternehmensführung, 2. Edition, Wiesbaden. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- Wolke, Thomas (2016), Risikomanagement, 3. Edition, Berlin. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- World Economic Forum (2017), The global risks report 2017, http://www3.weforum.org/docs/GRR17_Report_web.pdf, [06.10.2019]. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar
- 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. Open Google Scholar





