Title of Dissertation:
Shared Value Statement – New Perspectives on Measuring Business Value Creation
Supervisor: Prof. Dr. Josef Wieland
University: Zeppelin University Friedrichshafen
Scholarship: KSG Scholarship
Cohort: 2. Cohort, 2015-2018
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Short Abstract
Value creation is the pivotal point in economic analysis and business management. But our current accounting systems only recognize a small part of the values companies actually create for their stakeholders. In my dissertation, I develop some ideas on how we can reimagine the total performance of a business and what this change in perspective means for the measurement of business value creation. I introduce the Shared Value Statement (SVS) as a reporting instrument that is supposed to give a broader view about the tangible and intangible values stakeholders can appropriate by participating in a company’s value creation network. Finally, I end with some conclusions for the development of a Relational Accounting of the firm.
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PhD Related Publications
Articles
- Törner, L.; Möhrer, M. (2021): CSR Reporting – Datenverfügbarkeit als Herausforderung. Downloadable: Zeppelin University (BIC)
- Stehle, A.; Möhrer, M.; Jordan, S. (2021): Impact Measurement – Was Controller zur Steuerung des Corporate (Social) Purpose brauchen! Published in: Zeitschrift für erfolgsorientierte Unternehmenssteuerung
- Stehle, A.; Möhrer, M.; Jordan, S. (2020): Impact Measurement – Ein Ansatz zur stakeholderorientierten Unternehmenssteuerung. Published in: Controller Magazin
Book Contributions
- Möhrer, M. (2021): Shared Value Statement – New Perspectives on Measuring Business Value Creation. (in press)
- Möhrer, M. (2017): Shared Value: Industrieökonomische Ursprünge, Strategietheoretische Fundierung, Wertorientiertes Measurement. Published in: Metropolis-Verlag
- Wieland, J.; Baumann Montecinos, J.; Jandeisek, I.; Möhrer, M. (2017):Theoretische Reflexionen zu Creating Shared Value (CSV). Published in: Metropolis-Verlag
- Möhrer, M. (2016): Migration, Uncertainty and Transculturalism. Published in: Metropolis-Verlag
Monographs
- Möhrer, M. (2021): Shared Value-Rechnung. Konzeption und Messung betriebswirtschaftlicher Wertschöpfung. (in press)
- Wieland, J.; Baumann Montecinos, J.; Heck, A. E. H.; Jandeisek, I.; Möhrer, M. (2017): CSR Performance: managen und messen. Published in: Metropolis-Verlag
Discussion Papers
- ICV (2020): Rolle des Impact Measurement in der integrierten Unternehmenssteuerung. Leitplanken und Handlungsempfehlungen für die Implementierung eines neuen strategischen Steuerungsinstruments. Downloadable: Impact Measurement im Controlling
- Jandeisek, I.; Kannenberg, L.; Kusi Appiah, M.; Möhrer, M. (2016): The Sustainable Development Goals from a Firm’s Perspective. Downloadable: Managing the SDGs in the Business Sector
- Möhrer, M.; Pillath, M.; Simmank, F.; Suurendonk, M. (2016): Transculturalism and Leadership Excellence. Evaluation of the Transcultural Profiler. Downloadable: Transcultural Management in a Global Context