Martin Luther University Halle-Wittenberg

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Workshop: Research in Ethics and Accounting

The "Research in Ethics & Accounting Workshop" is a joint initiative of the Friede Springer Chair of Business Ethics and Management Accounting (Philipp Schreck) and the Chair of Economic Ethics (Ingo Pies). About 2-3 times a year we invite internationally renowned researchers to present their work in Halle or Wittenberg, in order to facilitate scientific exchange in management accounting as well as business- and economic ethics. Furthermore, faculty members have the possibility of individual conversations with the speakers.

We are looking forward to see many colleagues, doctoral candidates, and professors. Registration is not necessary. Shortly before the talks, details such as presentation title and abstract are provided by email and on this page.

Philipp Schreck is the contact person for this workshop series ().

We are looking forward to interesting talks by the following colleagues:

Jun.-Prof. Dr. Rainer Michael Rilke (WHU – Otto Beisheim School of Management)

Leading by example—How image concerns guide leaders to reduce dishonesty in groups

Please note: This talk takes place already at 4pm!

June 13, 2018, 16.00 pm, Room SR.1, Große Steinstr. 73

Abstract: We experimentally study how different reporting hierarchies influence dishonesty in teams. Subjects report the outcome of a private die-roll to their group. Group members get payoffs, only if all three reports are identical. We vary the reporting hierarchies, i.e., whether all subjects report simultaneously, as in flat hierarchies, or sequentially, as in steep hierarchies where one person, the leader, is asked to report first. We observe the honest leader effect, as the levels of dishonesty are highest in simultaneous reporting hierarchies without a leader. Additional treatments investigate into the driving forces of honest leader effect, show that the fact that leaders behavior is exposed to the group triggers image concerns, which in turn lead to more ethical outcomes. Our study offers a new view on the effect of hierarchies on ethical outcomes. Existing studies that focused mainly on the effect of leadership on group behavior, we shift the focus on how leadership roles influence first-mover’s behavior itself.

Rilke completed his PhD at the Department of Corporate Development and Business Ethics at the University of Cologne (Supervisor: Prof. Dr. Bernd Irlenbusch) in 2014. His research interests include Behavioral and Experimental Economics as well as Behavioral Business Ethics.

Dr. Agne Kajackaite (Berlin Social Science Center)

Lying About Luck Versus Lying About Performance

December 5, 2018, 6.00 pm, Room SR.1, Große Steinstr. 73

Abstract: I compare lying behavior in a real-effort task in which participants have control over outcomes and a task in which outcomes are determined by pure luck. Participants lie significantly more in the random-draw task than in the real-effort task, leading to the conclusion lying about luck is intrinsically less costly than lying about performance.

Agne Kajackait is head of the Junior Research Group Ethics and Behavioral Economics at the Berlin Social Science Center (Wissenschaftszentrum Berlin für Sozialforschung; WZB). The group aims to understand unethical behavior, particularly lying behavior, by conducting economic lab experiments. Further topics in the research focus of the group are incentives, risk preferences, and ignorance.

Previous speakers

Prof. Dr. Eddy Cardinaels (Tilburg University, KU Leuven)

"Rejections, Incentives, and Employee Creativity: When Chocolate Is Better Than Cash" (June 6, 2018)

Prof. Dr. Christoph Lütge (Technical University of Munich)

"On Experimental Philosophy and Ethics" (April 18, 2018)

Prof. Dr. Alfons Balmann (IAMO—Leibniz Institute of Agricultural Development in Transition Economies)

"Can modern agriculture meet societal expectations?" (January 10, 2018)

Prof. Dr. Astrid Dannenberg (University of Kassel)

"Cheating under pressure" (November 15, 2017)

Dr. Paolo Perego (Erasmus University Rotterdam)

"Does new corporate disclosure add value? Textual attributes and assurance of Integrated Reporting" (November 8, 2017)

FH-Prof. Dr. Markus Scholz (Vienna University of Applied Sciences for Management & Communication)

"Beyond the Win-Win: Corporate Norm-Taking and Norm-Making" (October 25, 2017)

Prof. Dr. Gerhard Minnameier (Goethe University Frankfurt)

"Moral im ökonomischen Kontext: Eine systematische Verortung im Rahmen des Rational-Choice-Ansatzes" (April 19, 2017)

Prof. Dr. Lutz Preuss (University of Sussex)

"Paradoxical thinking: What is it and how can it help to address tensions in corporate sustainability" (January 25, 2017)

Prof. Dr. Hans van Oosterhout (Erasmus University Rotterdam)

"Authority and Democracy in Corporate Governance?" (December 7, 2016)

Prof. Dr. Isabella Grabner (Maastricht University)

"The complementarity between CSR disclosures and the use of CSR-based performance measures in CEO annual incentive contracts" (October 26, 2016)

Prof. Dr. Björn Fasterling (EDHEC Business School)

"Human Rights Due Diligence as Risk Management" (September 21, 2016)

Prof. Dr. Juliane Reinecke (University of Warwick)

"When Industrial Democracy meets Corporate Social Responsibility - A comparison of the Bangladesh Accord and Alliance as response to the Rana Plaza disaster" (May 11, 2016)

Prof. Dr. Siegwart Lindenberg (University of Groningen)

"Organizational dynamics: The interplay of mindsets, leaders, culture, and routines" (April 27, 2016)

Prof. Dr. Bernd Irlenbusch (University of Cologne)

"Adam's Legacy: Hiding Behind Fig Leafs" (January 20, 2016)

Dr. Andreas Ostermaier (Technische Universität München)

"Reciprocity and honesty in budgeting: An experimental investigation" (December 16, 2015)