Bright Minds, Dark Shadows

I’m pleased to announce a new Call for Papers for a special issue I’m guest editing together with Aline Grahn in the Journal of Accounting & Organizational Change.

Theme: Bright Minds, Dark Shadows: Executive Personality and the Role of Management Accounting
This special issue invites research exploring how the bright and dark sides of executive personalities influence — and are influenced by — management accounting and control systems.

Submission window: March 15 – August 16, 2026
Publisher: Emerald Publishing
Read the full call for papers

We welcome contributions that shed light on how personality shapes organizational decisions, transparency, and control.

Sustainability-oriented remuneration reduces irresponsible corporate behavior

I provide new insights into how incentives for sustainable management can positively influence corporate behavior. The study, published in the renowned journal Review of Accounting and Finance, examines whether linking executive compensation to corporate social responsibility (CSR ) objectives helps to reduce corporate social irresponsibility (CSiR).

The analysis is based on data from 1,763 US companies from 2011 to 2019. The result: companies that integrate CSR criteria into their remuneration systems behave significantly more responsibly—especially in dynamic industries where markets and stakeholder requirements are in flux. In resource-rich ("munificent") environments, on the other hand, the effect is less pronounced.

The study provides practical insights for supervisory boards, remuneration committees, and political decision-makers. It underlines that CSR-linked remuneration systems can be an effective governance tool - provided they are adapted to the respective environmental and industry conditions.

The full article is freely available at DOI 10.1108/RAF-11-2024-0481.