Exploring the Role of Management Accounting Systems in Strategic Sensemaking. - Marcus Heidmann; Utz Schäffer; Susanne Strahringer (Inf. Syst. Manag., 2008)

The Ratchet Effect: Theory and Empirical Evidence. - Michal Matejka; Matthias D. Mahlendorf; Utz Schäffer (Manag. Sci., 2024)