Isabella Grabner

Isabella Grabner is a professor at WU Vienna University of Economics and Business. Her research addresses management control, including performance measurement and incentives, as well as how organizations evaluate and develop talent.

With Frank Moers, Grabner studied budget changes made during the year at a large consumer-goods manufacturer. Their 2021 article finds evidence consistent with some reallocations addressing distortions in initial budgets. In a separate, exploratory analysis, the authors did not find the intended improvement in market performance: cuts were negatively associated with changes in product market share, while increases helped product lines meet last-quarter sales targets without boosting market share. The study distinguishes a possible correction to an initial budget from evidence of a better market outcome. Its findings concern the company and budget setting examined, not every type of resource reallocation.