Dennis Fehrenbacher


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Dennis D. Fehrenbacher, PhD, is an Associate Professor at Monash Business School, Department of Accounting, Monash University.

Key words: information system success, performance measurement, management accounting, behavioural accounting

Dennis is a behavioural researcher at the intersection of accounting and information systems. The digitisation of the economy plays an important role for his research questions and research methods. Since the digitisation has a significant impact on information processing relevant to accounting, a focus of his research is to examine digital technologies and their impact on addressing organisational challenges. To understand the potential of digital technologies, he also employs some emerging technologies in his research projects. For instance, to better understand the role of information processing in performance evaluation, he and his colleagues have used eye tracking and big data analysis techniques to gain more insights into the nature of a biases related to subjective performance evaluation.

Overall, the international interest in his research in the field of behavioural accounting and information systems has been significant with numerous publications in high quality journals (including Management Accounting Research, Journal of the Association for Information Systems and Decision Support Systems). He serves as a reviewer for high quality journals (including Accounting, Organizations and Society and Journal of Management Information Systems), serves on programme and organisation committees of international conferences (e.g. the International Symposium for Accounting Information Systems, Monash Forum for Management Accounting) and has been invited to speak at conferences and universities worldwide.

His teaching includes lectures and tutorials in Integrated Systems for Business Enterprise, Management Accounting, Accounting Information Systems and Cost Accounting and seminars in behavioural and empirical accounting. Dennis has recently focused on improving the development of career relevant skills for accountants. He has developed a workshop on Social Media Analytics using Twitter feeds in the context of the class Integrated Systems for Business Enterprise. The workshop includes the use of a system developed for this purpose. The application architecture of the system includes the Python app, PyMongo and MongoDB. Evidence of the impact of this workshop can be seen from students valuing the class even more for its career relevance since the introduction of the workshop.

Prior to becoming an academic Dennis gained professional experience in Germany, Ireland and the United States; in the manufacturing industry, financial-services industry and in advisory; in small and medium sized companies and multinationals.

Dennis has been the leader of the Experimental Research Cluster of the Department of Accounting. The cluster provides a platform to discuss current research projects and ideas. Objectives of the meetings are to be inclusive and support colleagues running experiments.

His research can be classified into two not mutually exclusive themes:

  • Theme 1: Management Accounting and Control

Theme 1 captures issues related to individual decision making particularly relevant for management control and performance. Hereby decision making is associated with various decision making roles in organizations, including decision making of supervisors and subordinates. The focus is on aspects that involve decision making related to performance measurement,  evaluation, risk and investments.

  • Theme 2: Information System Success

Theme 2 includes questions on information system success.  Determinants of information system success that contribute to organizational benefits are examined including information quality, knowledge sharing and information technology adoption. In this theme technology associated with information systems receives a stronger consideration.

The methods used to explore the themes are pre-dominantly empirical. They include experimental techniques, field survey techniques as well as archival analysis.

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Projects 2013 2015

Research Output 2012 2018

New technologies for behavioural accounting experiments

Rotaru, K., Schulz, A. K-D. & Fehrenbacher, D. D., 2018, The Routledge Companion to Behavioural Accounting Research. Libby, T. & Thorne, L. (eds.). Abingdon UK: Routledge, p. 253-272 20 p. (Routledge Companions in Business, Management and Accounting).

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Otherpeer-review

The moderating role of decision mode in subjective performance evaluation

Fehrenbacher, D. D., Schulz, A. K. D. & Rotaru, K., 2018, (Accepted/In press) In : Management Accounting Research. 10 p.

Research output: Contribution to journalArticleResearchpeer-review

Affect infusion and detection through faces in computer-mediated knowledge sharing decisions

Fehrenbacher, D. D., 2017, In : Journal of the Association for Information Systems. 18, 10, p. 703-726 24 p.

Research output: Contribution to journalArticleResearchpeer-review

Catch me if I fall: cross-national differences in willingness to take financial risks as a function of social and state ‘cushioning’

Schneider, C. R., Fehrenbacher, D. D. & Weber, E. U., Dec 2017, In : International Business Review. 26, 6, p. 1023-1033 11 p.

Research output: Contribution to journalArticleResearchpeer-review

How cyber-savvy are older mobile device users?

Chia, C., Choo, K-K. R. & Fehrenbacher, D., 2017, Mobile Security and Privacy: Advances, Challenges and Future Research Directions. Au, M. H. & Choo, K-K. R. (eds.). Cambridge MA USA: Elsevier, p. 67-83 17 p.

Research output: Chapter in Book/Report/Conference proceedingChapter (Book)Researchpeer-review