IDEAS home Printed from https://ideas.repec.org/a/spr/sjobre/v66y2014i3d10.1007_bf03372898.html
   My bibliography  Save this article

Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen

Author

Listed:
  • Michael Brandau

    (Sekretariat der Vereinten Nationen, Palais des Nations)

  • Christoph Endenich

    (Katholische Universität Lille)

  • Andreas Hoffjan

    (Technische Universität Dortmund)

  • Florian Müller

    (Bain & Company Germany, Inc.)

Abstract

Zusammenfassung Die EU-Richtlinie 2009/12/EG bildet seit 2009 eine gemeinsame Basis für die Regulierung von Flughafenentgelten in Europa. Die vorliegende Studie untersucht den Einfluss der Entgeltregulierung auf die Unternehmensplanung europäischer Großflughäfen auf Basis eines Samples, welches 13 europäische Länder und 50% des europäischen Luftpassagieraufkommens umfasst. Einsparungen aufgrund von Regulierungsdruck werden in den untersuchten Flughäfen insbesondere in den Bereichen Dienstleistungen und Personal realisiert. Im Rechnungswesen wird mehrheitlich eine integrierte Kosten- und Erlösrechnung eingesetzt. Die Definition des betriebsnotwendigen Kapitals durch den Regulierer auf Basis historischer Anschaffungskosten wird von den Flughäfen kritisiert, die Verkehrsmengenplanung durch Verhandlungslösungen zwischen den Parteien realistisch abgebildet.

Suggested Citation

  • Michael Brandau & Christoph Endenich & Andreas Hoffjan & Florian Müller, 2014. "Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen," Schmalenbach Journal of Business Research, Springer, vol. 66(3), pages 242-268, May.
    • Handle: RePEc:spr:sjobre:v:66:y:2014:i:3:d:10.1007_bf03372898
    DOI: 10.1007/BF03372898
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/BF03372898
    File Function: Abstract
    Download Restriction: no
    File URL: https://libkey.io/10.1007/BF03372898?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Lourdes D. Ferreira & Kenneth A. Merchant, 1992. "Field Research in Management Accounting and Control: A Review and Evaluation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 5(4), pages 1-1, December.
    2. Basso, Leonardo J. & Zhang, Anming, 2008. "On the relationship between airport pricing models," Transportation Research Part B: Methodological, Elsevier, vol. 42(9), pages 725-735, November.
    3. Hangjun Yang & Anming Zhang, 2011. "Price-cap regulation of congested airports," Journal of Regulatory Economics, Springer, vol. 39(3), pages 293-312, June.
    4. Abernethy, Margaret A. & Lillis, Anne M., 1995. "The impact of manufacturing flexibility on management control system design," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 241-258, May.
    5. Werson, Mick & Burghouwt, Guillaume, 2007. "Airport planning in free market regimes," Journal of Airport Management, Henry Stewart Publications, vol. 2(1), pages 38-55, September.
    6. Charlton, Andrew, 2009. "Airport regulation: Does a mature industry have mature regulation?," Journal of Air Transport Management, Elsevier, vol. 15(3), pages 116-120.
    7. Trumpfheller, Michael, 2006. "Strategisches Flughafenmanagement : Positionierung und Wertschöpfung von Flughafentypen," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 25792, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    8. Jan K. Brueckner, 2002. "Airport Congestion When Carriers Have Market Power," American Economic Review, American Economic Association, vol. 92(5), pages 1357-1375, December.
    9. Gillen, David & Lall, Ashish, 2004. "Competitive advantage of low-cost carriers: some implications for airports," Journal of Air Transport Management, Elsevier, vol. 10(1), pages 41-50.
    10. Halpern, Nigel & Pagliari, Romano, 2007. "Governance structures and the market orientation of airports in Europe's peripheral areas," Journal of Air Transport Management, Elsevier, vol. 13(6), pages 376-382.
    11. repec:eme:aaaj00:09513579210019503 is not listed on IDEAS
    12. Stephen Littlechild, 2008. "Some Alternative Approaches To Utility Regulation," Economic Affairs, Wiley Blackwell, vol. 28(3), pages 32-37, September.
    13. Calleja, Daniel, 2007. "EU airport policy: Recent developments," Journal of Airport Management, Henry Stewart Publications, vol. 2(1), pages 6-14, September.
    14. Littlechild, Stephen C., 2012. "Australian airport regulation: Exploring the frontier," Journal of Air Transport Management, Elsevier, vol. 21(C), pages 50-62.
    15. Baldwin, Robert & Cave, Martin & Lodge, Martin, 2011. "Understanding Regulation: Theory, Strategy, and Practice," OUP Catalogue, Oxford University Press, edition 2, number 9780199576098.
    16. Achim Czerny, 2006. "Price-cap Regulation of Airports: Single-till Versus Dual-till," Journal of Regulatory Economics, Springer, vol. 30(1), pages 85-97, July.
    17. Van Dender, Kurt, 2007. "Determinants of fares and operating revenues at US airports," Journal of Urban Economics, Elsevier, vol. 62(2), pages 317-336, September.
    18. Graham Francis & Ian Humphreys, 2001. "Airport Regulation: Reflecting on the Lessons from BAA plc," Public Money & Management, Taylor & Francis Journals, vol. 21(1), pages 49-52, January.
    19. Booth, Martyn, 2008. "Where next for airport investment?," Journal of Airport Management, Henry Stewart Publications, vol. 2(3), pages 210-217, April.
    20. Bush, Harry, 2010. "The development of competition in the UK airport market," Journal of Airport Management, Henry Stewart Publications, vol. 4(2), pages 114-124, January.
    21. William J. Baumol & Alvin K. Klevorick, 1970. "Input Choices and Rate-of Return Regulation: An Overview of the Discussion," Bell Journal of Economics, The RAND Corporation, vol. 1(2), pages 162-190, Autumn.
    22. Thomas Ahrens & Christopher S. Chapman, 2004. "Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 271-301, June.
    23. Gillen, David, 2011. "The evolution of airport ownership and governance," Journal of Air Transport Management, Elsevier, vol. 17(1), pages 3-13.
    24. Tae Hoon Oum & Anming Zhang & Yimin Zhang, 2004. "Alternative Forms of Economic Regulation and their Efficiency Implications for Airports," Journal of Transport Economics and Policy, University of Bath, vol. 38(2), pages 217-246, May.
    25. Hanks, Kyran P., 2006. "How should airports be regulated?," Journal of Airport Management, Henry Stewart Publications, vol. 1(1), pages 17-24, September.
    26. Jean-Jacques Laffont & Jean Tirole, 1993. "A Theory of Incentives in Procurement and Regulation," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262121743, December.
    27. Basso, Leonardo J., 2008. "Airport deregulation: Effects on pricing and capacity," International Journal of Industrial Organization, Elsevier, vol. 26(4), pages 1015-1031, July.
    28. Starkie, David, 2002. "Airport regulation and competition," Journal of Air Transport Management, Elsevier, vol. 8(1), pages 63-72.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Choo, Yap Yin & Corbo, Leonardo & Wang, Kun, 2018. "Joint impact of airline market structure and airport ownership on airport market power and profit margin," Transport Policy, Elsevier, vol. 72(C), pages 67-78.
    2. Hangjun Yang & Anming Zhang, 2011. "Price-cap regulation of congested airports," Journal of Regulatory Economics, Springer, vol. 39(3), pages 293-312, June.
    3. Kidokoro, Yukihiro & Lin, Ming Hsin & Zhang, Anming, 2016. "A general-equilibrium analysis of airport pricing, capacity, and regulation," Journal of Urban Economics, Elsevier, vol. 96(C), pages 142-155.
    4. Yang, Hangjun & Fu, Xiaowen, 2015. "A comparison of price-cap and light-handed airport regulation with demand uncertainty," Transportation Research Part B: Methodological, Elsevier, vol. 73(C), pages 122-132.
    5. Adler, Nicole & Liebert, Vanessa, 2014. "Joint impact of competition, ownership form and economic regulation on airport performance and pricing," Transportation Research Part A: Policy and Practice, Elsevier, vol. 64(C), pages 92-109.
    6. Zhang, Anming & Czerny, Achim I., 2012. "Airports and airlines economics and policy: An interpretive review of recent research," Economics of Transportation, Elsevier, vol. 1(1), pages 15-34.
    7. Kenneth Button, 2020. "Studying the empirical implications of the liberalization of airport markets," Competition and Regulation in Network Industries, , vol. 21(3), pages 223-243, September.
    8. Achim I. Czerny, 2012. "Public Versus Private Airport Behavior When Concession Revenues Exist," WHU Working Paper Series - Economics Group 12-01, WHU - Otto Beisheim School of Management.
    9. Jiang, Changmin & Zhang, Anming, 2015. "Airport congestion pricing and terminal investment: Effects of terminal congestion, passenger types, and concessionsAuthor-Name: Wan, Yulai," Transportation Research Part B: Methodological, Elsevier, vol. 82(C), pages 91-113.
    10. Engel, Eduardo & Fischer, Ronald & Galetovic, Alexander, 2018. "The joy of flying: Efficient airport PPP contracts," Transportation Research Part B: Methodological, Elsevier, vol. 114(C), pages 131-146.
    11. Álvarez-Sanjaime, Óscar & Cantos-Sánchez, Pedro & Moner-Colonques, Rafael & Sempere-Monerris, Jose J., 2020. "A three-stage competition game in an air transport network under asymmetric valuation of flight frequencies," Economics of Transportation, Elsevier, vol. 21(C).
    12. Kidokoro, Yukihiro & Zhang, Anming, 2018. "Airport congestion pricing and cost recovery with side business," Transportation Research Part A: Policy and Practice, Elsevier, vol. 114(PA), pages 222-236.
    13. Xiao, Yibin & Fu, Xiaowen & Zhang, Anming, 2013. "Demand uncertainty and airport capacity choice," Transportation Research Part B: Methodological, Elsevier, vol. 57(C), pages 91-104.
    14. Volodymyr Bilotkach & Joseph Clougherty & Juergen Mueller & Anming Zhang, 2012. "Regulation, privatization, and airport charges: panel data evidence from European airports," Journal of Regulatory Economics, Springer, vol. 42(1), pages 73-94, August.
    15. Georges Assaf, A. & Gillen, David, 2012. "Measuring the joint impact of governance form and economic regulation on airport efficiency," European Journal of Operational Research, Elsevier, vol. 220(1), pages 187-198.
    16. Xiao, Yi-bin & Fu, Xiaowen & Oum, Tae H. & Yan, Jia, 2017. "Modeling airport capacity choice with real options," Transportation Research Part B: Methodological, Elsevier, vol. 100(C), pages 93-114.
    17. Zhang, Anming & Fu, Xiaowen & Yang, Hangjun (Gavin), 2010. "Revenue sharing with multiple airlines and airports," Transportation Research Part B: Methodological, Elsevier, vol. 44(8-9), pages 944-959, September.
    18. Evangelinos, Christos, 2013. "Infrastrukturpreise: Eine normativ-theoretische Analyse," Discussion Papers 1/2013, Technische Universität Dresden, "Friedrich List" Faculty of Transport and Traffic Sciences, Institute of Transport and Economics.
    19. Dixit, Aasheesh & Jakhar, Suresh Kumar, 2021. "Airport capacity management: A review and bibliometric analysis," Journal of Air Transport Management, Elsevier, vol. 91(C).
    20. Ivaldi, Marc & Sokullu, Senay & Toru, Tuba, 2015. "Airport Prices in a Two-Sided Market Setting: Major US Airports," CEPR Discussion Papers 10658, C.E.P.R. Discussion Papers.

    More about this item

    Keywords

    L93; L98; M40; O18;
    All these keywords.

    JEL classification:

    • L93 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Air Transportation
    • L98 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Government Policy
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • O18 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sjobre:v:66:y:2014:i:3:d:10.1007_bf03372898. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.