Aufsätze

Basel, Jörn, Brühl, Rolf: Choice reversal in management decisions: the seductive force of new information, in: Journal of Business Economics, 86. Jg., Heft 4, 2016, S. 243-259 (zum Artikel).

The way in which objectively similar information is presented influences the direction of choice and decisions. Therefore, the sequential order in which information is presented to managers may have a relevant impact on how this information is perceived and evaluated. This study examines the consequences of information pursuit on judgment and decision making (JDM) in managerial decision making. In four experimental JDM-scenarios information pursuit was realised by a step-by-step approach with a time delay in which one group had the option of waiting for additional, non-instrumental information. Results indicate that the acquisition of new information, even if it is non-instrumental, leads to choice reversals (in one out of two scenarios) or to choice enhancement (in one out of two scenarios). In line with social psychology theories, we argue that the mental costs of information gathering lets participants believe that this information is more relevant than the already known facts. Our findings contribute to managerial JDM literature and indicate that cognitive dissonance and self-affirmation can significantly impact choices and decisions during information pursuit.

Brühl, Rolf, Basel, Jörn S., Kury, Max: Vertrauensbildung durch Kommunikation – die Rolle von Verantwortung und Rechenschaft, in: Vertrauensbasierte Führung. Devise und Forschung, hrsg. v. F. Keuper und T. Sommerlatte, Wiesbaden: Gabler, 2016, S. 179-196 (zum Artikel).

In diesem Beitrag wird untersucht, inwieweit Unternehmen mithilfe von Kommunikation Vertrauen nach Krisen wieder aufbauen können, weil Unternehmenskrisen meist mit Vertrauenskrisen einhergehen. Aufbauend auf einem Episodenmodell der Verantwortung, entwickeln wir Rechenschaftstypen, die auf die Verantwortungszuschreibung der Stakeholder zielen. Wir zeigen am Beispiel einer Pressekonferenz von Apple im Zuge der „Antennagate“ Affäre, welche Typen von Steve Jobs eingesetzt werden und diskutieren die Wirkungen dieser Taktiken auf das Vertrauen der Stakeholder.

Bednarek, Piotr; Brühl, Rolf; Hanzlick, Michael: Long-range planning and cross-cultural research. A literature review, in: Global challenges of management control and reporting, Research Papers of Wrocław University of Economics, Heft 441, 2016, S. 9-20 (zum Artikel).

Since 1980 many empirical studies in diverse fields have used Hofstede’s [1980] framework and have tried to show that variation in cultural values leads to a variation of the researched outcomes. The purpose of this paper is to review existing literature on long-range planning and culture. This literature review shows the areas on which research has been concentrating, reveals gaps and provides directions for future research. Additionally, by scrutinizing research design issues, the aim of this paper is to guide researchers who are interested in doing studies in this area on methodological grounds as well. A general conclusion is that we still have very little knowledge of the influence of cultural values on long-range planning systems. Long-range planning as a subsystem of Management Control System has generally been studied in isolation from other controls and other contingency factors. 

Brühl, Rolf, Kury, Max: Rechenschaft und Vertrauen, in: Jahrbuch für Controlling und Rechnungswesen 2014, hrsg. v. Gerhard Seicht, LexisNexis: Wien, S. 217-239.

 Externe Berichterstattung dient vielen Zwecken der Kommunikation zwischen Unternehmen und ihren Stakeholdern. In diesem Artikel beleuchten wir die Wirkungen der Berichterstattung auf das Vertrauen von Stakeholdern. Als Beispiel dienen die Briefe der Vorstände von Banken, die sich am Anfang ihrer Geschäftsberichte befinden. Ihnen lassen sich spezifische Kommunikationsinhalte entnehmen, wie sie die Verantwortung der Bank für die schlechten Geschäfte während der Finanzkrise beurteilen. Wir verwenden eine Typologie der Rechenschaft, um die Wirkungen auf das Vertrauen von Stakeholdern einzuschätzen.

Basel, Jörn, Brühl, Rolf: Rationality and dual process models of reasoning in managerial cognition and decision making, in: European Management Journal, Volume 31, Issue 6, 2013, S. 745-754 (zum Artikel).

This paper sketches important concepts of rationality for managerial cognition. It concentrates on bounded rationality and provides descriptions of the heuristics and bias program and of the fast and frugal heuristics program by Gigerenzer and colleagues. One objective is to link the underlying concept of ecological rationality in judgment and decision making with the field of management research.This area has been mostly dominated with ideas of the heuristics and biases program coined by Kahneman and Tversky with an emphasis of irrationality and lapses of people’s judgments and decisions. After an overview of the historic development in this debate on rationality, this paper concludes with the description of dual process models as a potentially unifying approach of both programs and their promising research potential for management research.