PD Dr. rer. pol. habil. Christian Nitzl

PD Dr. rer. pol. habil. Christian Nitzl

Christian Nitzl is postdoctoral researcher at the University of the German Federal Armed Forces Munich. His research interests is PLS path modeling, with a special focus on accounting, trust research, and accounting change in the governmental area. He has published in Financial Accountability & Management, Journal of Accounting Literature, Journal of Banking and Finance, Journal of Accounting & Organizational Change, Journal of Public and Nonprofit Management, and Die Betriebswirtschaft, among others. Until now, he has served many times as a reviewer for top-tier journals. He received various awards. Furthermore, he coaches researchers and practitioners regularly.

 

Teaching

• Managerial Accounting
• Planning and Control
• Accounting

 

Transfer

• Development of a system for cost prediction for new services such as border protection at Airbus Defense and Space (August 2016 - December 2016)
• PLS coaching (since December 2013)
• Conceptual development of criteria based on annual reports for the evaluation of insurance companies (January 2010 - December 2013)
• Group spokesperson for Bavarian (Germany) in the strategy forum "The next chapter," hosted by the Konrad-Adenauer Foundation and the Hanns-Seidel Foundation (June 2012 - June 2014)
• Apprenticeship as a clerk (1994 - 1997)
• Participation in several relief operations such as transport and distribution of aid in Albania during the Kosovo crisis or visiting orphanages and poor villages and taking care of children in Romania

 

Selected reviews

• BMC Medical Informatics & Decision Making (MIDM)
• Business & Information Systems Engineering (BISE)
• Decision Sciences (DC)
• European Accounting Review (EAR)
• European Management Journal (EMJ)
• Industrial Management & Data Systems (IMDS)
• International Journal of Human Resource Management (IJHRM)
• Internet Research (IR)
• Journal of Business Economics (JBE)
• Journal of Business Research (JBR)
• Journal of Long Range Planning (LRP)
• Journal of Marketing Theory and Practice (JMTP)
• Journal of Tourism Management (JTMA)
• Quality & Quantity (QuQu)
• The Quarterly Review of Economics and Finance (QREF)

 

Awards

• Best Paper Award at the 2nd International Symposium on Partial Least Squares Path Modeling in Seville (Spain), June 2015. I received this award in recognition of my paper entitled "Partial Least Squares Structural Equation Modelling (PLS-SEM) in Management Accounting Research”.
• Ph.D. scholarship by Hanns-Seidel Foundation
• Awards for one of the best intermediate examination for my diploma by Bain & Company

Selected publications

• Hirsch, B./Nitzl, C./Reemts, S. (in press): The neglected mediating role of self-efficacy in the goal-setting process in local public administrations, in: Journal of Business Economics.
• Nitzl, C./Chin, W.W. (2017): The case of partial least squares path modeling (PLS) in managerial accounting research, in: Journal of Management Control, Vol. 28, No. 2, pp. 137–156.
• Nitzl, C. (2016): The Use of Partial Least Squares Structural Equation Modelling (PLS-SEM) in Management Accounting Research: Directions for Future Theory Development, in: Journal of Accounting Literature, Vol. 37, pp. 19-35.
• Nitzl, C./Hirsch, B. (2016): The Drivers of a Superior’s Trust Formation in his Subordinate: The Manager-Management Accountant Example, in: Journal of Accounting & Organizational Change, Vol. 12, No. 4, 472-503.
• Nitzl, C./Roldán, J./Cepeda, G. (2016): Mediation Analyses in Partial Least Squares Structural Equation Modeling: Helping Researchers to Discuss More Sophisticated Models, in: Industrial Management & Data Systems, Vol. 116, No. 9, pp. 1849-1864.
• Reemts, S./Hirsch, B./Nitzl, C. (2016): The Impact of Goal Setting on the Individual Work Per-formance of German Civil Servants – Empirical Evidence from Local Administrations, in: Journal of Public and Nonprofit Management (ZoegU), Vol. 39, No. 1-2, pp. 89-101.
• Hirsch, B./Nitzl, C./Schauß, J. (2015): The Influence of Management Accounting Departments Within German Municipal Administrations, in: Financial Accountability & Management, Vol. 31, No. 2, pp. 192-218.