Alexander Brüggen (A.)
Research profile
Alexander's main research interests are performance evaluation and incentive schemes, internal capital markets and experimental research in accounting.
Key publications
Brüggen, A., Feichter, C., & Williamson, M. (2018). The Effect of Input and Output Targets for Routine Tasks on Creative Task Performance. Accounting Review, 93(1), 29-43. https://doi.org/10.2308/accr-51781
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Brüggen, A., & Luft, J. L. (2016). Cost estimates, cost overruns, and project continuation decisions. Accounting Review, 91(3), 793-810. https://doi.org/10.2308/accr-51202
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Brüggen, A., & Luft, J. (2011). Capital rationing, competition, and misrepresentation in budget forecasts. Accounting Organizations and Society, 36(7), 399-411. https://doi.org/10.1016/j.aos.2011.05.002
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Brüggen, A., Ranjani, K., & Sedatole, K. (2011). Drivers and consequences of short-term production decisions: evidence from the auto industry. Contemporary Accounting Research, 28(1), 83-123. https://doi.org/10.1111/j.1911-3846.2010.01042.x
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Brüggen, A. (2011). Ability, career concerns and financial incentives in a multi-task setting. Journal of Management Accounting Research, 23(1), 211-229. https://doi.org/10.2308/jmar-10066
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Brüggen, A., & Strobel, M. (2007). Real Effort Versus Chosen Effort in Experiments. Economics Letters, 96(2), 232-236. https://doi.org/10.1016/j.econlet.2007.01.008
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Brüggen, A., & Moers, F. (2007). The role of financial incentives and social incentives in multi-task settings. Journal of Management Accounting Research, 19, 25-51. https://doi.org/10.2308/jmar.2007.19.1.25
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Brüggen, A., Grabner, I., & Sedatole, K. L. (2021). The Folly of Forecasting: The Effects of a Disaggregated Demand Forecasting System on Forecast Error, Forecast Positive Bias, and Inventory Levels. Accounting Review, 96(2), 127-152. https://doi.org/10.2308/tar-2018-0559
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Recent publications
Other publications
Brüggen A. and J.O. Zehnder (2014). SG&A cost stickiness and equity-based executive compensation: does empire-building matter? Journal of Management Control 25 (3-4), 169-192.
Brüggen A., P. Vergauwen, M. Dao (2009). Determinants of intellectual capital disclosure: evidence from Australia. Management Decision 47 (2), 233-245.
Brüggen A. (2005). Incentives in Multi-Task Settings. Ph.D. dissertation, Maastricht University, awarded as "Runner Up" with the Outstanding Doctoral Dissertation Award 2006 of the American Accounting Association, Management Accounting Section.