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Prof. Dr.

Bernd Britzelmaier

Rechnungswesen und Controlling mit Schwerpunkten Unternehmensplanung und Investitionscontrolling

Contact

Room

W2.4.06

Colloquium

W2.4.06; Donnerstag 17:15 - 18:30 Uhr; Verlegung 15.3. auf 19.3. 9:45-11:15 Uhr

Phone

(07231) 28-6639

Mail

bernd.britzelmaier(at)hs-pforzheim(dot)de

Bernd Britzelmaier is Professor of Management Control, Finance and Accounting at Pforzheim University. His main research interests lie in Management Accounting and Management Control, Financial Reporting, Corporate Finance, and Business in China. In recent years he has
focused on value-based management, models and applications for determining the cost of capital, and sustainability. He has published more than 30 articles in double-blind peer-reviewed journals and has published more than a dozen books. He also teaches and conducts research at universities abroad and has published papers together with colleagues from ESC Dijon (France), Leeds Business School (UK) Shanxi University of Finance and Economics (China) and other institutions. He  supervises and reviews doctoral candidates at several universities in the UK.
He holds degrees in business administration (FH Augsburg) and information science (University of Constance) and earned his doctoral degree at the University of Constance. After several years in the international industrial sector, he worked on establishing Sino-German business relationships before he accepted the position at the University of Liechtenstein, where he was founding Dean of the Business School and a member of the university board.

Bernd Britzelmaier’s research encompasses conceptual works, empirical studies and practical applications, dealing mainly with topics from Management Accounting and Management Control, Corporate Finance, Sustainability, Financial Reporting and Business in China. He works on value-based management issues, problems with determining the cost of capital, the further development of instruments used in management accounting and management control and various practical applications. Value-based management is one of the main management philosophies today. “Value based” describes a management philosophy that seeks to increase company value sustainably. Bernd Britzelmaier’s research is focused on how to produce and increase value
for investors on a sustainable basis. He conducted a number of empirical studies (e. g. DAX, Stoxx 50, car manufacturing industry), discussed the application of the concept in several different contexts (small and mid-size businesses, automobile sector) and helped to solve critical issues. Determining the cost of capital is an important topic, not only for value-based management but also for cost accounting, investment appraisal and business valuation. Because of the lack of capital market data instruments like CAPM or APT have to be deployed or adopted for unlisted companies. Bernd Britzelmaier works to refine methods and test practical solutions in case studies. He also turns to
questions of management accounting and management control. He worked on new concepts of dynamic life cycle cost accounting and the integration of target costing into life cycle costing approaches. He has collaborated with practitioners on articles about specific applications: process cost accounting for medical doctors to calculate DRG costs, determining costs and prices for
web portals, the development of process cost accounting for banks and the development of an IT product catalogue including IT product calculation. For more than 20 years he has studied China, most recently microfinance, CSR, and Chinese direct investments in Germany. He also studies topics relating to sustainability such as sustainable investments, CSR reports, corporate governance
and management salaries. He introduced hot topics of today already in 2002 such as ubiquitous computing and questions of regulation or deregulation of financial markets in conferences and books.


Business in China ,  Controlling ,  Financing and Investment

Journal article

BRITZELMAIER, B., FLUM, C., & GOG, M. (2017). Chinese direct investments in Germany: threat or opportunity for the German part of the merger or acquisition. World Review of Entrepreneurship Management and Sustainable Development, 13 (5/6), 492-520.

BRITZELMAIER, B., SCHLEGEL, D., & FRANK, F. (2016). Investment decisions and capital budgeting practices in German manufacturing companies. International Journal of Business and Globalisation, 16 (1), 66-78.

BRITZELMAIER, B., HÄBERLE, M., & LANDWEHR, M. (2015). Risk Management in German Small and Medium Sized Enterprises. International Journal of Entrepreneurship and Small Business, 24 (4), 548-571.

BRITZELMAIER, B., HERBRICHT, H., KRAUS, P., & ZOLL, K. (2015). Corporate social responsibility in family firms: an exploratory study in the southwest of Germany. International Journal of Business and Globalisation, 14 (4), 465-482.

BRITZELMAIER, B., & SALERNO, L. (2015). Evidences for sustainability management in the chemical industry - an international comparison. International Journal of Sales, Retailing & Marketing, 4 (2), 3-16.

BRITZELMAIER, B., & BURGER, S. (2015). How to improve the acceptance of Ethically Sustainable Investments – Findings of an empirical study. Global Business and Economics Review, 17 (1), 63-75.

BRITZELMAIER, B., GANSER, F., & TRAIER, L. (2014). Energieberatung in Wohngebäuden vor Ort (BAFA-Energiegutachten) - Solide Grundlage für Investitionsentscheidungen?. Controller-Magazin : CM (2), 51-57.

BRITZELMAIER, B., FRANK, F., LANDWEHR, M., & REIMER, S. (2014). Development of the management compensation in German HDAX companies from 2003-2012. International Journal of Management Cases, 16 (4), 18-45.

BRITZELMAIER, B. (2013). Chinese direct investments in Germany - Status quo, perspectives, threats and opportunities for Chinese investors. International Journal of Sales, Retailing & Marketing, 2 (4), 14-21.

BRITZELMAIER, B., BECK, V., & RAJ, R. (2013). The effects of capital investment appraisal methods in automotive companies. International Journal of Sales, Retailing & Marketing, 2 (2), 3-12.

BRITZELMAIER, B., & BECK, V. (2013). A VALUE-BASED MANAGEMENT PERSPECTIVE FOR THE GERMAN AUTOMOTIVE INDUSTRY. World Review of Entrepreneurship Management and Sustainable Development, 9 (2), 136-151.

BRITZELMAIER, B., KRAUS, P., & XU, Y. (2013). Microfinance Institutions in China: Development and Challenges to their sustainability. Strategic Change, 22 (1 bzw. 2), 67-78.

BRITZELMAIER, B., KRAUS, P., DOLL, A., & HÄBERLE, M. (2013). Remuneration of Management in the Financial Crisis – A Study among the Annual Reports 2009 of the Euro Stoxx 50 Companies. EuroMed Journal of Business, 8 (3), 209-219.

BRITZELMAIER, B., ERGER, T., & SCHALLENMÜLLER, M. (2013). Ermittlung und Verrechnung von leistungsmengenbasierten Werkzeugkosten bei STHL - umgesetzt in SAP. Controller-Magazin : CM (6), 32-41.

BRITZELMAIER, B., KRAUS, P., MAYER, B., & HÄBERLE, M. (2013). Cost of capital in SMEs – Theoretical considerations and practical implications of a case study. EuroMed Journal of Business, 8 (1), 4-16.

BRITZELMAIER, B., & NORMANN, C. (2012). VALUE-BASED MANAGEMENT IN SMALL- AND MEDIUM-SIZED ENTITIES IN GERMANY. International Journal of Sales, Retailing & Marketing, 1 (2), 58-69.

BRITZELMAIER, B., & BECK, V. (2012). VALUE-BASED-MANAGEMENT – A CRITICAL LITERATURE REVIEW. International Journal of Sales, Retailing & Marketing, 1 (3), 3-20.

BRITZELMAIER, B., & KRAUS, P. (2012). A Literature Review On Corporate Social Responsibility. International Journal of Management Cases, 14, 292-306.

BRITZELMAIER, B., SCHLEGEL, D., & DEAN, A. (2012). Cost-Of-Capital Of Business Units: Comparison Of Methodology In Previous Empirical Research. International Journal of Management Cases, 14 (4), 117-131.

BRITZELMAIER, B., & PLANING, P. (2012). UNDERSTANDING CONSUMER ACCEPTANCE OF ADVANCED DRIVER-ASSISTANCE SYSTEMS – A QUALITATIVE STUDY ON THE GERMAN MARKET. International Journal of Sales, Retailing & Marketing, 1 (3), 32-40.

BRITZELMAIER, B., KRAUS, P., & XU, Y. (2012). An Overview of CSR Reporting Development in China. World Review of Entrepreneurship Management and Sustainable Development, 8 (3), 319-339.

BRITZELMAIER, B., KRAUS, P., BORM, M., & NGUYEN-NGOC, B. (2012). Wertorientierte Unternehmensführung in den DAX 30-Unternehmen: Eine Untersuchung auf Basis der Geschäftsberichte 2010. Controller-Magazin : CM (4), 26-28.

BRITZELMAIER, B., & KRAUS, P. (2012). CORPORATE SUSTAINABILITY MANAGEMENT: EVIDENCE FROM GERMANY. Journal of Global Responsibility : EmeraldInsight, 3 (2), 248-262.

BRITZELMAIER, B., XU, Y., & KRAUS, P. (2011). Herausforderungen für die Nachhhaltigkeit von Microfinanzinstitutionen in China. China-Report (52), 25-30.

BRITZELMAIER, B., & SCHLEGEL, D. (2011). Business strategy as a situational factor of subsidiary performance management. International Journal of Management Cases, 13 (3), 217-226.

BRITZELMAIER, B., & PLANING, P. (2011). A Critical Literature Review on Consumer Acceptance of Product Innovations. International Journal of Management Cases, 13 (3), 235-241.

BRITZELMAIER, B., & BECK, V. (2011). A critical review on surveys of value-based management. International Journal of Management Cases, 13 (3), 270-286.

BRITZELMAIER, B., & BIALDYGA, D. (2011). Perceived Brand Parity - An Anathema in Marketing?. International Journal of Management Cases, 13 (3), 168-180.

BRITZELMAIER, B., & KRAUS, P. (2011). Corporate Governance and Corporate Performance - A German Perspective. International Journal of Management Cases, 13 (3), 327-340.

SCHLEGEL, D., & BRITZELMAIER, B. (2011). An analysis of dysfunctions and biases in finacial performance measures. Global Business and Economics Review, 13 (3 bzw. 4), 268-280.

BRITZELMAIER, B., BIALDYGA, D., & TERPORTEN, M. (2010). Porsche - The VW Group s 10th Brand - The Death of a Legend?. International Journal of Management Cases, 12 (2), 739-749.

BRITZELMAIER, B. (2010). Company Valuation in Emerging Markets. International Journal of Management Cases, 12 (2), 750-759.

BRITZELMAIER, B., & BECK, V. (2010). Value-based Management in Small and Medium-Sized Companies - Threats and Opportunities. International Journal of Management Cases, 12 (2), 14-23.

BRITZELMAIER, B. (2010). Value-based Management in European Joint-Stock Companies - A Study among the Dow Jones Stoxx 50 Companies. International Journal of Management Cases, 12 (2), 39-49.

BRITZELMAIER, B. (2009). Target Costing from a product lifecycle´s perspective. International Journal of Management Cases, 11 (2), 182-193.

BRITZELMAIER, B., & HUSS, C. (2008). Intangible Ratio – Ein Ansatz zur Bewertung von Intellectual Capital. Controller-Magazin : CM (5), 64-66.

BRITZELMAIER, B., & HUSS, C. (2008). Intellectual Capital and Company’s Value. International Journal of Management Cases, 10 (3), 282-289.

BRITZELMAIER, B., WESTPHALEN, G., & KUNSTMANN, M. (2008). Produktdefinition und Preisbildung für Webportale. Controller-Magazin : CM (2), 28-33.

BRITZELMAIER, B., & HUSS, C. (2007). Intangible ratio. World Journal of Management & Economics (1), 13-17.

BRITZELMAIER, B., & ELLER, B. (2004). Aspekte einer Dynamisierung der Lebenszykluskostenrechnung – Wertorientierung im Life cycle Costing?. Controller-Magazin : CM (3), 527-532.

BRITZELMAIER, B., & ELLER, B. (2004). Conception of a cost accounting model for doctor´s offices. International Journal of Electronic Healthcare, 1 (2), 199-209.

BRITZELMAIER, B., & ELLER, B. (2003). Konzeption einer Kostenrechnung für Arztpraxen. Controller-Magazin : CM (6), 570-575.

BRITZELMAIER, B., & BENZ, A. (2000). Entwicklung einer Prozesskostenrechnung für eine Bank. Controller-Magazin : CM (1), 65-77.

BRITZELMAIER, B., BÖNI, T., & SCHLEGEL, M. (1999). Ein IT- Produktkatalog als Basis für die Verrechnung von IV-Leistungen im Client-Server-Umfeld - Eine Konzeption für die LGT Bank in Liechtenstein. Controller-Magazin : CM (6), 485-270.

BRITZELMAIER, B., & MELLIGER, R. (1998). Controlling an der Fachhochschule Liechtenstein. Controller-Magazin : CM (4), 266-270.

BRITZELMAIER, B. (1995). Controlling von Informationsressourcen: Endlich sind Fortschritte in Theorie und Praxis auszumachen. Nachrichten fur Dokumentation (5), 304-311.


Book/Monograph/Ebook

BRITZELMAIER, B. (2017). Controlling - Das Übungsbuch. Pearson.

BRITZELMAIER, B. (2017). Rechnungswesen. Kiehl, Friedrich, Verlag GmbH.

BRITZELMAIER, B. (2017). Controlling: Grundlagen, Praxis. Handlungsfelder. Pearson.

BRITZELMAIER, B. (2014). Kompakttraining Rechnungswesen. Kiehl Verlag.

BRITZELMAIER, B. (2014). Controlling: Das Übungsbuch. Pearson Education.

BRITZELMAIER, B. (2013). Kompakttraining "Wertorientierte Unternehmensführung". Kiehl Verlag.

BRITZELMAIER, B. (2013). Controlling: Grundlagen - Praxis - Handlungsfelder. Pearson.

BRITZELMAIER, B., & XU, Y. (2012). Business in China. Kiehl Verlag.

BRITZELMAIER, B., STUDER, H. P., & KAUFMANN, H. R. (2010). EAGLE - Starthilfe Marketing. Edition am Gutenbergplatz.

BRITZELMAIER, B. (2009). EAGLE-Starthilfe Finanzierung und Investition. Edition am Gutenbergplatz.

BRITZELMAIER, B. (2009). Kompakttraining "Wertorientierte Unternehmensführung". Kiehl Verlag.

BRITZELMAIER, B. (2005). Starthilfe Finanzierung. Edit. Eagle am Gutenbergplatz.

BRITZELMAIER, B. J., MACHA, R., & DITTRICH, K. (2003). Starthilfe Finanz- und Rechnungswesen. Vieweg+Teubner Verlag.

BRITZELMAIER, B. J., & STUDER, H. P. (2000). Starthilfe Marketing. Teubner Verlag.

BRITZELMAIER, B. J. (1999). Informationsverarbeitungs-Controlling. Teubner Verlag.


Dissertation

BRITZELMAIER, B. (1998). Die Entwicklung einer Grundrechnung der Kosten und Leistungen als Basis für Sonderrechnungen des IV-Controlling., Konstanz, Germany.


Chapter in Book

BRITZELMAIER, B., SCHLEGEL, D., & VARDANYAN, L. (2015). COST OF EQUITY CAPITAL IN PRIVATE COMPANIES. In Demetris Vrontis, Evangelos Tsoukatos and Amedeo Maizza (Eds.), Innovative Management Perspectives on Confronting Contemporary Challenges (pp. 1-28). Cambridge Scholars Publishing.

BRITZELMAIER, B., KRAUS, P., MOORE, N., & STOKES, P. (2015). Corporate Social Responsibility in mittelständischen Unternehmen: Eine synoptische Betrachtung. In Hildebrandt, Alexandra; Landhäußer, Werner (Eds.), CSR und Energiewirtschaft (pp. 273-293). Springer Gabler.

BRITZELMAIER, B., PAUL, A., & NORMANN, C. (2013). VALUE-BASED MANAGEMENT FOR SMES: DIFFUSION AND OBSTACLES TO ITS IMPLEMENTATION. In Thrassou, A., Vrontis, D. (Eds.), Innovative Business Practices: Prevailing a Turbulent Era. Cambridge Scholars Publishing.

BRITZELMAIER, B., & KRAUS, P. (2012). CORPORATE GOVERNANCE REPORTING: THE CASE OF GERMANY. In Jones, B. (Eds.), Entrepreneurial Communications. Access Press UK.

BRITZELMAIER, B., & ELLER, B. (2011). Nutzen aus der Prozessmodellierung. In Zeise, N.; Fischer, M.; Link, M. (Eds.), Anwendungsorientierte Organisationsgestaltung: Prozessmanagement, Systementwicklung, Modellierung. Baar-Verlag.

BRITZELMAIER, B., & HUSS, C. (2008). Kontextbasierte Pretialisierung von Schemata. In Heinemann, E. (Eds.), Anwendungsinformatik. Die Zukunft des Enterprise Engineering. Nomos.

BRITZELMAIER, B., & COENEN, C. A. (2008). Möglichkeiten und Grenzen des Einsatzes von Bilanzsimulation. In Barkovic, D., Runzheimer, B. (Eds.), Interdisziplinäre Managementforschung IV. Grafica.

BRITZELMAIER, B., & ELLER, B. (2006). Der Einsatz von Unternehmensplanspielen in der Controller-Ausbildung. In Barkovic, D., Runzheimer, B. (Eds.), Interdisziplinäre Managementforschung II. Grafika.

BRITZELMAIER, B., & ELLER, B. (2006). Der Einsatz von Unternehmensplanspielen in der Controller-Ausbildung. In Holzbaur, U.; Liesegang, E.; Müllermarkmann, B. (Eds.), Reihe Hochschuldidaktische Impulse herausgegeben von der Studienkommission für Hochschuldidaktik.

JOOS, T., & BRITZELMAIER, B. (2005). Auswirkungen wertorientierter Unternehmensführung auf die Berechnung kalkulatorischer Zinsen in der Kostenrechnung. In Cini, V.; Wentzel, D. (Eds.), Europa zwischen Erweiterung und Vertiefung (pp. 83-95). Grafika.

BRITZELMAIER, B. (2005). Wertorientierung im Kostenmanagement. In Barkovic, D., Runzheimer, B. (Eds.), Interdisziplinäre Managementforschung (pp. 309-323). Grafika.

BRITZELMAIER, B., & WEINMANN, S. (2001). Informationsmanagement – Modell, Herausforderungen und Perspektiven. In Britzelmaier, Bernd J.; Geberl, Stephan; Weinmann, S. (Eds.), Informationsmanagement – Herausforderungen und Perspektiven (pp. 15-21). Teubner.

BRITZELMAIER, B. (1999). Die Entwicklung und Einführung von Bachelor-und Masterstudiengängen am Beispiel der Fachhochschule Liechtenstein. In Kuhlen, R. (Eds.), Information Engineering (pp. 21-30). Universitätsverlag Konstanz.

BRITZELMAIER, B., & ORTNER, E. (1995). The concept of "Grundrechnung" and "Sonderrechungen" as a basis for the development of commercial information systems. In Kaltnekar, Z.; Ljubic, T. (Eds.), Organization and Information Systems (pp. 427 - 436).

BRITZELMAIER, B. (1995). Eine Grundrechnung als Basis für einen Profit Center-Ansatz in der Informationsverarbeitung. In Herget, J.; Schwuchow, W. (Eds.), Informationscontrolling (pp. 48-73). Universitätsverlag Konstanz.


Article in Proceeding

BRITZELMAIER, B., STERK, M., & GRAUE, C. (2017). Big Data in SME-Findings of an Empirical Study. In Vrontis, D.; Weber, Y.; Tsoukatos, E. (Eds.), Global and national business theories and practice: bridging the past with the future (pp. 1732-1750).

BRITZELMAIER, B., FLUM, C., & GOG, M. (2015). Chinese Direct Investments in Germany: Development and Implications. In Demetris Vrontis, Yaakov Weber, Evangelos Tsoukatos (Eds.), 7th Euromed Conference, Verona (pp. 432-460).

BRITZELMAIER, B., KRAUS, P., MOORE, N., & STOKES, P. (2015). A Critique of the Business Case Logic for Sustainability: Consumer Attitudes towards Sustainability in Germany. In NIBES Conference 2015, Pforzheim (Eds.), NIBES.

BRITZELMAIER, B., & HENNIG, N. (2014). Strategic planning for micro finance Institutions., 5th International Conference on Institutional and Technological Environment for Microfinance - ITEM 5, Casablanca.

BRITZELMAIER, B., & HENNIG, N. (2014). Strategic planning for micro finance Institutions., ITEM 5.

BRITZELMAIER, B., FRANK, F., LANDWEHR, M., & REIMER, S. (2014). Development of the Management Compensation in German HDAX Companies from 2003 to 2012., 11th Circle Conference.

BRITZELMAIER, B., SCHLEGEL, D., & FRANK, F. (2014). INVESTMENT DECISIONS AND CAPITAL BUDGETING PRACTICES – EMPIRICAL RESULTS FROM GERMAN MANUFACTURING COMPANIES., 11th Circle Conference.

BRITZELMAIER, B., & SALERNO, L. (2014). Evidences for sustainability in the chemical industry - An international comparison., 11th Circle Conference.

BRITZELMAIER, B., SCHLEGEL, D., & VARDANYAN, L. (2013). COST OF EQUITY CAPITAL IN PRIVATE COMPANIES. In Vrontis, D. et al. (Eds.), 6th Euromed Conference (Conference Best Paper Award), veröffentlicht in Vrontis, D. et al, Confronting Temporary Business Challenges through Management Innovation (pp. 460-486). EuroMed Press.

BRITZELMAIER, B., & BURGER, S. (2012). Reasons for the Low Acceptance of Ethically Sustainable Investments – An Empirical Study. In Vrontis, D. et al. (Eds.), Building New Business Models For Success Through Competitiveness and Responsibility (pp. 212-224). EuroMed Press.

BRITZELMAIER, B., KRAUS, P., MAYER, B., & HÄBERLE, M. (2012). Value-Based Management in SMEs – A Critical Analysis of the Applicability and Determination of the Cost of Capital. In Vrontis, D. et al. (Eds.), Building New Business Models For Success Through Competitiveness and Responsibility (pp. 225-238). EuroMed Press.

BRITZELMAIER, B., KRAUS, P., HÄBERLE, M., & DOLL, A. (2012). Remuneration of Management in the Financial Crisis – A Study among the Annual Reports 2009 of the Euro Stoxx 50 Companies., presented at the British Academy of Management Conference 2012 (pp. 15 Seiten).

BRITZELMAIER, B., NORMANN, C., & PAUL, A. (2011). VALUE-BASED MANAGEMENT FOR SMALL- AND MEDIUM-SIZED ENTERPRISES – FINDINGS OF AN EMPIRICAL STUDY ON THE DIFFUSION AND OBSTACLES OF THE IMPLEMENTATION. In Vrontis, D. et al. (Eds.), Business Challenges in a Turbulent Era, 4th Euromed Conference (pp. 333-352). ISBN: 978-9963-711-01-7.

BRITZELMAIER, B., & BECK, V. (2011). A VALUE-BASED MANAGEMENT PERSPECTIVE FOR THE GERMAN AUTOMOTIVE INDUSTRY. In Vrontis, D. et al. (Eds.), Business Challenges in a Turbulent Era, 4th Euromed Conference (pp. 201-215). ISBN: 978-9963-711-01-7, S. 201-215.

BRITZELMAIER, B., KRAUS, P., & YAN, X. (2011). Challenge to the Sustainability of Microfinance Institutions in China. In Vrontis, D. et al. (Eds.), Business Challenges in a Turbulent Era, 4th Euromed Conference (pp. 321-332). ISBN: 978-9963-711-01-7.

BRITZELMAIER, B., & SCHLEGEL, D. (2010). An analysis of dysfunctions and biases in financial performance measure. In Vrontis, D. et al. (Eds.), Business developments in countries and culture (pp. 174-184). ISBN: 978-9963-711-01-7.

BRITZELMAIER, B., & BECK, V. (2010). Some Aspects of the Implementation of Value Based Management. In Vrontis, D. et al. (Eds.), Business developments in countries and culture (pp. 88-104). ISBN: 978-9963-711-01-7.

BRITZELMAIER, B., XU, Y., & KRAUS, P. (2010). An Overview of CSR Reporting Development in China. In Harvard University (Ed.), 4th China Goes Global.

BRITZELMAIER, B., & BARBE, O. (2010). The adoption of IFRS for SMEs: the case of France and Germany in the European context., 22nd Asian-Pacific Conference on International Accounting Issues (pp. 44 Seiten).

BRITZELMAIER, B., THIEL, C., & KRAUS, P. (2009). Controlling in Practice – an empirical study among Small and Medium-sized Enterprises in Germany. In Vrontis, D., Weber, Y., Kaufmann, R. and Tarba, S. (Eds.), Managerial and Entrepreneurial Developments in the Mediterranean Area, 2009 (pp. 335-348). EuroMed Press.

BRITZELMAIER, B., & BENZ, A. (2009). An Investment Advice System Using The Implicit Knowledge. In Vrontis, D., Weber, Y., Kaufmann, R. and Tarba, S. (Eds.), Managerial and Entrepreneurial Developments in the Mediterranean Area, 2009 (pp. 327-334). EuroMed Press.

BRITZELMAIER, B., HUSS, C., & MERKL, T. (2008). Value-based Management and Life Cycle Costing., 8th Hawaii International Conference on Business (pp. 2022-2042). Conference proceedings.

BRITZELMAIER, B., & PETERMÖLLER, E. (2008). Goals of the Corporation from an Ethical Point of View: Profit Maximization, Shareholder Value and Stakeholder Approach. In Vrontis, D.; Weber, Y. (Eds.), European and Mediterranean Trends and Challenges in the 21st Century, Euromed Conference Proceedings, 2008 (pp. 126-147). EuroMed Press.

BRITZELMAIER, B., & HUSS, C. (2008). Aligning Business Planning to Value-based Management. In Vrontis, D.; Weber, Y. (Eds.), European and Mediterranean Trends and Challenges in the 21st Century, Euromed Conference Proceedings, 2008 (pp. 148-159). EuroMed Press.

JOOS, T., BRITZELMAIER, B., HÜGLE, E., & LAHAYE, A. (2008). Dans quelle mesure la gestion basée sur la valeur influence-t-elle l´estimation des intérêts sur fonds propres dans la comptabilité analytique ?., Conference Proceedings of the Twentieth Asian-Pacific Conference on International Accounting Issues.

ELLER, B., & BRITZELMAIER, B. (2006). Der Einsatz von Unternehmensplanspielen in der Controller-Ausbildung. In Holzbauer, U., Liesegang E., Müller-Markmann, B. (Eds.), Planspiele in der Hochschullehre. Reihe Hochschuldidaktische Impulse (pp. 78-89). Studienkommission für Hochschuldidaktik.


Report

BRITZELMAIER, B. (2010). Wertorientierte Unternehmensführung europäischer Kapitalgesellschaften - Eine Untersuchung der Geschäftsberichte der Dow Jones Stoxx 50-Unternehmen. Pforzheimer Forschungsberichte, Pforzheim, Germany.


Editor (Book, Proceeding)

BRITZELMAIER, B., GEBERL, S., & WEINMANN, S. O. (2002). Der Mensch im Netz - Ubiquitous Computing. Teubner Verlag.

BRITZELMAIER, B., GEBERL, S., & MENICHETTE, M. (2002). Regulierung oder Deregulierung der Finanzmärkte. Physica-Verlag.

BRITZELMAIER, B., GEBERL, S., & WEINMANN, S. O. (2001). Informationsmanagement - Herausforderungen und Perspektiven. Teubner Verlag.

BRITZELMAIER, B., & GEBERL, S. (2000). Information als Erfolgsfaktor. Teubner Verlag.

BRITZELMAIER, B., & GEBERL, S. (2000). Wandel im Finanzdienstleistungsbereich.

BRITZELMAIER, B., & GEBERL, S. (1999). Wirtschaftsinformatik als Mittler zwischen Technik, Ökonomie und Gesellschaft. Teubner Verlag.