Die Stiege zum ersten Obergeschoss des D3 Gebäudes.

Gerhard Speckbacher

Univ.Prof. Dipl.Math.-oec.Dr.rer.pol. Gerhard Speckbacher

Univ.Prof. Dipl.Math.-oec.Dr.rer.pol. Gerhard Speckbacher

Institute for Strategy and Managerial Accounting, Department of Strategy and Innovation

Education and Previous Positions

Gerhard Speckbacher studied Mathematics, Economics and Philosophy, and earned a Master-level degree in Mathematics/Economics, a PhD in Economics, and a Habilitation degree in Economics and Business at the University of Ulm. Before joining WU, Gerhard Speckbacher has been Associate Professor at the University of Ulm (Managerial Economics), Professor for Decision Theory at the Ernst-Moritz-Arndt University of Greifswald, and Professor for Management and Accounting at the Catholic University Eichstätt. He worked as Visiting Researcher at numerous Universities in Europe, USA, and Australia.

Research

Gerhard Speckbacher’s main field of research is Managerial Accounting and Strategy Implementation with a focus on creativity and innovation processes.

His recent empirical research has been published in journals such as Accounting Review, Accounting, Organizations and Society, and Strategic Management Journal. His earlier mathematical-analytic Decision Sciences research was published in journals such as Economics Letters, European Journal of Operational Research, Journal of Mathematical Economics, and Mathematical Social Sciences.

For his research Gerhard Speckbacher received the University of St. Gallen Financial Leadership Award for Research Excellence in Accounting, Auditing, and Corporate Finance, the Nonprofit Management and Leadership Best Contribution Research Award, Los Angeles, USA, the VMI-Award at University of Mannheim, Germany, the Senator Wilfing Research Award, Austria, the Erste Bank Research Award, Austria, and the Nonprofit and Voluntary Sector Quarterly Best Paper Award, Denver, USA. For almost 10 years Gerhard Speckbacher served as an Editor of Management Review Quarterly (JfB), and he is serving on several editorial boards of journals in his field. Since 2011 Gerhard Speckbacher has been organizing the yearly ERMAC International Research Conference.

Recent key publications:

  • Peer Evaluations in Diverse Teams: How External Validation of Team Performance Influences Ingroup Favoritism. Accounting, Organizations, and Society forthcoming 2025 (with Martin Wiernsperger).

  • Managing the Tradeoff Between Autonomy and Task Interdependence in Creative Teams. Accounting, Organizations and Society 2022 (with Isabella Grabner and Aleksandra Klein).

  • Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior. Accounting Review 95(4), 313-330, 2020 (with Aleksandra Klein).

  • Incentivizing Innovation: The Role of Knowledge Exchange and Distal Search Behavior. Accounting, Organizations and Society 86. 2020 (with Markus Wabnegg)

  • Resource Relatedness and the Mode of Entry into New Businesses: Internal Resource Accumulation vs. Access by Collaborative Arrangement. Strategic Management Journal 36, 1675-1687, 2015 (with Werner Hoffmann and Kerstin Neumann).

Teaching

For his teaching Gerhard Speckbacher has been nominated two times for the Austrian State Award for Excellent Teaching (Ars Docendi) and he received this Austria-wide teaching reward in 2016. Since the introduction of the WU Excellent Teaching reward in 2015, Gerhard Speckbacher was nominated every year by the students of WU University as Excellent Teacher (now more than 10 times in a row). His introductory course in Business as well as his newly designed Business Project Course won an Excellent Teaching Award. Moreover, Gerhard Speckbacher won the Student Association’s (ÖH) Best Lecturer Award which was awarded only once.

Gerhard Speckbacher teaches classes on Management (e.g., the Introduction to Business for all ~3.000 yearly beginners at WU), Strategy Implementation, Performance Management and Corporate Finance, and Management Control. For more than five years he directed the MBA Program Controlling & Finance. Gerhard Speckbacher headed a committee that proposed the new English language Bachelor Program (Business and Economics) at WU, and he developed the program structure of this study program together with Edith Littich (Vice Rector for Students and Teaching). He also developed the Specialization Program in Strategy and Managerial Accounting which continuously was the best rated specialization program in Alumni surveys.

Gerhard Speckbacher initiated the Consulting Partnership Program, a program where students do real world case studies coached by Strategy Consultancies such as McKinsey, Strategy&, BCG, AT Kearney, Bain, and Roland Berger.

For more than ten years Gerhard Speckbacher directed WU’s support program for outstanding undergraduate students (WU Top League), since 2009 he directs the Center of Excellence for the best students from WU’s Master programs.

Gerhard Speckbacher is Alumnus of the ITP Program, a faculty-development program arranged by the International Schools of Business Management (ISBM) and originated by Harvard Business School. He completed the ITP program at IMD Lausanne. He has been member of several accreditation teams for international Business Schools and programs in Europe and Asia.

Service

When WU was first organized into Departments following the UG 2002, Gerhard Speckbacher headed the Department of Business, which was the largest WU Department at that time. In this role, he developed a strategy to divide this department into two departments – the Department of Global Business and Global Trade, which became an internationally leading department in its field, and the Department of Strategy and Innovation, which he then headed and developed for more than 15 years. Under his leadership the Department of Strategy and Innovation not only became an internationally leading research-oriented department, it became also the first (and still only) business department at WU with a gender-balanced faculty of 50% female/male full professors. Since 2025 Isabella Grabner is heading the Department of Strategy and Innovation.

Gerhard Speckbacher was a member of WU’s UG 2002 Gründungskonvent, and he has been member of the WU Senate for more than 10 years.

Gerhard Speckbacher is regularly providing his consulting services to various Austrian and international firms as well as nonprofit organizations and public institutions such as the Austrian Ministry of Finance.

Since 2015, Gerhard Speckbacher co-organizes the Thought Bridge together with the Austrian Controllers’ Institute (ÖCI), an event where the leading researchers in Strategy, Finance and Accounting discuss future challenges with top executives. Gerhard Speckbacher is member of the supervisory board of the Austrian Controllers’ Institute (ÖCI), as well as a board member of several students’ consultancy firms.

Originalbeitrag in Fachzeitschrift

2024 Posch, Arthur, Speckbacher, Gerhard. 2024. Werte, Führung und Purpose. Mehr erfahren
2024 Speckbacher, Gerhard. 2024. Values, Performance, or Both? How Values-Focused Work Can Benefit From Results-Based Management. Mehr erfahren
2023 Speckbacher, Gerhard. 2023. Was macht Teams kreativ ?. Mehr erfahren
2022 Speckbacher, Gerhard, Klein, Aleksandra. 2022. Wie Erfolgsziele Teamkreativität beflügeln. Mehr erfahren
2022 Klein, Aleksandra, Grabner, Isabella, Speckbacher, Gerhard. 2022. Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control. Mehr erfahren
2021 Grabner, Isabella, Speckbacher, Gerhard. 2021. Strategy With Purpose. Mehr erfahren
2021 Speckbacher, Gerhard. 2021. Does performance evaluation kill creativity? A (re)interpretation of existing literature. Mehr erfahren
2020 Speckbacher, Gerhard, Wabnegg, Markus. 2020. Incentivizing innovation: The role of knowledge exchange and distal search behavior. Mehr erfahren
2020 Klein, Aleksandra, Speckbacher, Gerhard. 2020. Does Using Accounting Data in Performance Evaluations Spoil Team Creativity? The Role of Leadership Behavior. Mehr erfahren
2018 Grabner, Isabella, Speckbacher, Gerhard. 2018. Kreativität managen. Mehr erfahren
2017 Speckbacher, Gerhard. 2017. Creativity Research in Management Accounting: A Commentary. Mehr erfahren
2017 Haas, Nora, Speckbacher, Gerhard. 2017. Everything Under My Control: CEO Characteristics and the Evaluation of Middle Manager Performance in Small and Medium-Sized Firms. Mehr erfahren
2016 Speckbacher, Gerhard, Grabner, Isabella. 2016. The cost of creativity: A control perspective. Mehr erfahren
2015 Speckbacher, Gerhard, Hoffmann, Werner H., Neumann, Kerstin. 2015. Resource Relatedness and the Mode of Entry Into New Businesses: Internal Resource Accumulation vs. Access by Collaborative Arrangement. Mehr erfahren
2014 Lettl, Christopher, Speckbacher, Gerhard. 2014. Business Model Innovation. Mehr erfahren
2013 Speckbacher, Gerhard. 2013. The Use of Incentives in Nonprofit Organizations. Mehr erfahren
2012 Posch, Arthur, Speckbacher, Gerhard. 2012. Führung in Familienunternehmen: Besonderheiten der Entscheidungsfindung und Verhaltenssteuerung und deren Auswirkung auf den Unternehmenserfolg. Mehr erfahren
2012 Speckbacher, Gerhard, Paul, Wentges. 2012. The Impact of Family Control on the Use of Performance Measures in Strategic Target Setting and Incentive Compensation: A Research Note. Mehr erfahren
2011 Asel, Johannes, Posch, Arthur, Speckbacher, Gerhard. 2011. Squeezing or cuddling? The impact of economic crises on management control and stakeholder management. Mehr erfahren
2010 Asel, Johannes, Posch, Arthur, Speckbacher, Gerhard. 2010. Der Finanzbereich in Krisenzeiten: Vom Performance Management zum integrierten Performance-Risk Management. Mehr erfahren
2010 Hoffmann, Werner H., Neumann, Kerstin, Speckbacher, Gerhard. 2010. The Effect of Interorganizational Trust on Make-or-Cooperate Decisions: Disentangling Opportunism-dependent and Opportunism-independent Effects of Trust. Mehr erfahren
2010 Grabner, Isabella, Speckbacher, Gerhard. 2010. How to Control Creative Work: The Role of Intrinsic Motivation and Task Programmability in Control System Design. Mehr erfahren
2009 Speckbacher, Gerhard. 2009. Comparing financial investments by their state dependent returns: A one-way log utility representation. Mehr erfahren
2009 Speckbacher, Gerhard, Wentges, Paul. 2009. A Note on Stakeholder Theory and Risk: Implications for Corporate Cash Holdings and Dividend Policy. Mehr erfahren
2008 Speckbacher, Gerhard, Wentges, Paul, Bischof, Jürgen. 2008. Führung nicht-erwerbswirtschaftlicher Organisationen: Ökonomische Überlegungen und Folgerungen für das Hochschulmanagement. Mehr erfahren
2008 Speckbacher, Gerhard. 2008. Nonprofit versus Corporate Governance: An Economic Approach. Mehr erfahren
2007 Speckbacher, Gerhard, Grabner, Isabella, Offenberger, Pia. 2007. Grenzen der Marktorientierung von Nonprofit-Organisationen aus ökonomischer Sicht. Mehr erfahren
2007 Wentges, Paul, Speckbacher, Gerhard, Schachner, Markus. 2007. Performance Management mittelständischer Unternehmen. Mehr erfahren
2006 Schachner, Markus, Speckbacher, Gerhard, Wentges, Paul. 2006. Steuerung mittelständischer Unternehmen: Größeneffekte und Einfluss der Eigentums- und Führungsstruktur. Mehr erfahren
2004 Speckbacher, Gerhard, Pfneissl, Thomas. 2004. Was kommt nach der Balanced Scorecard?. Mehr erfahren
2003 Speckbacher, Gerhard. 2003. The Economics of Performance Management in Nonprofit Organizations. Mehr erfahren
2003 Speckbacher, Gerhard. 2003. A Descriptive Analysis on the Implementation of Balanced Scorecards in German-Speaking Countries. Mehr erfahren
2002 Speckbacher, Gerhard. 2002. Meinungsspiegel: Unternehmensplanung auf unvollkommenen Märkten. Mehr erfahren
2002 Speckbacher, Gerhard. 2002. Performance Management: Grundlagen, Konzepte und Entwicklungstendenzen. Mehr erfahren
2001 Speckbacher, Gerhard. 2001. Führung mit der Balanced Scorecard. Mehr erfahren
2000 Hellwig, Klaus, Speckbacher, Gerhard, Wentges, Paul. 2000. Utility Maximization Under Capital Growth Constraints. Mehr erfahren
2000 Speckbacher, Gerhard. 2000. Innovationen im Controlling: Zur Rolle von Beratern und Wissenschaftlern. Mehr erfahren
2000 Wentges, Paul, Speckbacher, Gerhard. 2000. Erfolgskapitalerhaltung als Prinzip in der finanzwirtschaftlichen Unternehmensplanung. Mehr erfahren
2000 Speckbacher, Gerhard. 2000. Das Prinzip der Kapitalerhaltung in der finanzwirtschaftlichen Planung. Mehr erfahren
2000 Speckbacher, Gerhard. 2000. Die Balanced Scorecard als innovatives Managementsystem: Konzeptionelle Grundlagen und Stand der Anwendung in deutschen Unternehmen. Mehr erfahren
1999 Frick, B., Speckbacher, Gerhard, Wentges, Paul. 1999. Arbeitnehmermitbestimmung und moderne Theorie der Unternehmung - Zugleich einige Anmerkungen zum Aufsatz von Schmid und Seger. Mehr erfahren
1998 Speckbacher, Gerhard. 1998. Maintaining Capital Intact and WARP. Mehr erfahren
1998 Speckbacher, Gerhard. 1998. Das Shareholder Value-Konzept im Lichte der Corporate Governance-Debatte. Mehr erfahren
1997 Speckbacher, Gerhard. 1997. Shareholder Value und Stakeholder Ansatz. Mehr erfahren
1997 Speckbacher, Gerhard. 1997. Ist der Stakeholder Ansatz ein Konzept für Moralisten? Zur Interdependenz von Wertschaffung und Wertverteilung. Mehr erfahren
1997 Speckbacher, Gerhard. 1997. Separation, Kapitalwertkriterium und Prinzip von Lagrange. Mehr erfahren
1996 Speckbacher, Gerhard. 1996. Der Erwartungswert relativer Rückflüsse als Kriterium der Portfolioselektion. Mehr erfahren
1994 Speckbacher, Gerhard. 1994. Present Value Based Portfolio Choice. Mehr erfahren

Populärwissenschaftlicher Artikel

2022 Grabner, Isabella, Klein, Aleksandra, Speckbacher, Gerhard. 2022. Company culture and team creativity. Mehr erfahren

Beitrag in Sammelwerk

2017 Janschek, Otto, Speckbacher, Gerhard. 2017. Auch eine Frage der Persönlichkeit? Der Einfluss von CEO-Charakteristika auf Führungs- und Steuerungssysteme In: Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung. Hrsg. Wagner, U.; Schaffhauser-Linzatti, M. Mehr erfahren
2017 Speckbacher, Gerhard. 2017. Was ist eine gute Führungskraft? In: Handbuch für den Vorstand. Hrsg. Kalss,S., Frotz, S., Schörghofer, P. Mehr erfahren
2014 Lettl, Christopher, Speckbacher, Gerhard. 2014. Collaborative Communities als Organisationsform für Innovation In: Motoren der Innovation: Zukunftsperspektiven der Innovationsforschung. Hrsg. Schultz, C.; Hölzle, K. Mehr erfahren
2013 Horak, Christian, Speckbacher, Gerhard. 2013. Ziele und Strategien In: Handbuch der Nonprofit-Organisation Strukturen und Management. Hrsg. Simsa, Ruth; Meyer, Michael; Badelt, Christoph. Mehr erfahren
2010 Speckbacher, Gerhard, Neumann, Kerstin. 2010. Ökonomische Analyse von Eigentumsstrukturen und Koordinationsmechanismen in Organisationen In: Praxis der Organisationsanalyse – Anwendungsfelder und Methoden. Hrsg. Mayrhofer, W., Meyer, M., Titscher, S. Mehr erfahren
2006 Speckbacher, Gerhard. 2006. Strategic Performance Management in For-Profit and Not-For-Profit Organizations: What's the Difference and what Can They Learn from Each other? In: Performance Measurement and Management Control: Improving Organizations and Society. Hrsg. Epstein, M., Manzoni, J.-F. Mehr erfahren
2006 Speckbacher, Gerhard. 2006. Zur Rationalität des Prinzips der nachhaltigen Planung In: Kapitalmarkt, Unternehmensfinanzierung und rationale Entscheidungen. Hrsg. Kürsten, W., Nietert, B. Mehr erfahren
2004 Speckbacher, Gerhard. 2004. Performance Management in mittelständischen Unternehmen In: Jahrbuch für Controlling und Rechnungswesen 2004, 423-438 2004. Mehr erfahren
2004 Speckbacher, Gerhard, Güldenberg, Stefan, Ruthner, Raoul. 2004. Externes Reporting über immaterielle Vermögenswerte In: Intangibles in der Unternehmenssteuerung. 435-453, München 2004. Mehr erfahren
2004 Speckbacher, Gerhard. 2004. Die Governance von Nonprofit-Organisationen aus Sicht eines ökonomischen Stakeholder Ansatzes In: Funktionen und Leistungen von Nonprofit-Organisationen, 187-211, Wiesbaden 2004. Mehr erfahren
2002 Speckbacher, Gerhard, Fröstl, Elisabeth, Güldenberg, Stefan. 2002. Die Anwendung der Balanced Scorecard (BSC) in österreichischen Unternehmen In: Jahrbuch für Controlling und Rechnungswesen 2002, 283-307, Wien 2002. Mehr erfahren
2001 Speckbacher, Gerhard. 2001. Personalmanagement mit Balanced Scorecard - theoretischer Anspruch und praktische Realität In: Balanced Scorecard in Human Resources Management, 3-20, Neuwied 2001. Mehr erfahren
2000 Wentges, Paul, Speckbacher, Gerhard. 2000. A Stakeholder Approach to the Valuation of Corporate Cash Flows In: Financial Modelling, 229-240, Heidelberg/New York 2000. Mehr erfahren
1999 Speckbacher, Gerhard. 1999. Mitbestimmung als zentrale Frage der Corporate Governance In: Die wirtschaftlichen Folgen der Mitbestimmung, 19-52, Frankfurt/Main/New York 1999. Mehr erfahren
1999 Speckbacher, Gerhard. 1999. Maintaining Capital Intact and Utility Maximization In: Euro Working Group on Financial Modelling: Papers and Proceedings, 613-624, Universidad de Valencia 1999. Mehr erfahren
1997 Speckbacher, Gerhard. 1997. The Internal Inconsistency of Capital-Based Intertemporal Planning In: Methods of Multicriteria Decision Theory, 263-273, Verlag Hänsel-Hohenhausen, Egelsbach-Frankfurt-Washington 1997. Mehr erfahren
1995 Speckbacher, Gerhard. 1995. Just Intergenerational Resource Sharing: An Axiomatic Approach In: Mathematical Modelling in Economics, 221-231, Springer, Berlin, 2nd ed. 1995. Mehr erfahren
1995 Speckbacher, Gerhard. 1995. Nontransitive Preferences and Linear-Utility Models in Portfolio Choice In: Methods of Multicriteria Decision Theory, 171-180, Universitätsverlag Kaiserslautern, Kaiserslautern 1995. Mehr erfahren

Buch (Monographie)

2023 Speckbacher, Gerhard. 2023. Innovationen für gemeinsamen Gewinn. Mehr erfahren
2002 Speckbacher, Gerhard, Ruthner, Raoul. 2002. Wertorientierte Performancemaße und -anreizsysteme. Mehr erfahren
1997 Speckbacher, Gerhard. 1997. Stakeholder-Ansatz und unternehmenswertorientierte Planung: Eine Analyse aus Sicht der neuen Institutionenökonomik. Mehr erfahren
1994 Speckbacher, Gerhard. 1994. Alterssicherung und intergenerationale Gerechtigkeit. Mehr erfahren

Beitrag in Konferenzband

2015 Speckbacher, Gerhard, Metzl, Marius. 2015. HOW MULTIPLE ACCOUNTABILITIES AND MEANS-END DECOUPLING INFLUENCE ROLE AMBIGUITY AND JOB SATISFACTION In: Best Paper Proceedings. Hrsg. Academy of Management. Mehr erfahren
2002 Speckbacher, Gerhard. 2002. Performance Management in Non-profit Organisations In: Management in the Non-profit Sector, 1st International Symposium Proceedings, Lefkosa 2002. Mehr erfahren
1996 Speckbacher, Gerhard. 1996. Present Value Consistency in Incomplete Capital Markets In: University of Craiova - Simpozion Jubiliar 1996, 270-276 1996. Mehr erfahren