Curriculum Vitae Michaela M. Schaffhauser-Linzatti - Lehrstuhl für ...

Michaela M. Schaffhauser-Linzatti University of Vienna, April 2008 

Personal Data 

Curriculum Vitae 

Michaela M. Schaffhauser-Linzatti 

Name: Mag. Dr. Michaela Maria Schaffhauser-Linzatti 

Status: Married (Olt. Ing. Mag. Markus H. Schaffhauser, Siemens, Management); 

1 child 

Languages: German, English, French, Latin 

Affiliation: University of Vienna 

School of Business, Economics and Statistics 

Department for Business Administration 

Chair Externes Rechnungswesen 

Bruenner Str. 72 

A-1210 Vienna, Austria 

Phone: +43 1 4277 38055, Fax: +43 1 4277 38124 

E-mail: michaela.linzatti@univie.ac.at 

Web: http://www.bwl.univie.ac.at/bwl/revi/home.htm 

Education 

1980 – 1987 High School in “Maria Regina”, Hofzeile, private catholic school, 

6/1987 final exam with distinction 

1987 – 1993 Studies at the Vienna University of Economics and Business Administration, 

10/1993 graduation as Master of Business Administration (Mag. rer. soc.oec.) 

1991 Studies at Bell College, Saffron Walden, Great Britain 

1993 Member of the Center of Excellence at the Vienna University of Economics and 

Business Administration 

1994 – 1999 Doctoral program at the School of Social and Economic Sciences of the University 

of Vienna, 3/2000 graduation as Doctor of Social and Economic Sciences 

(Dr. rer. soc. oec.) with distinction 

2007 graduation “eCompetence” at the University of Vienna, 2 semesters 

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Academic history 

Professional experience at universities 

2004 – today Assistant Professor at the University of Vienna, Department “Revision und 

Treuhand”, chair O.Univ.Prof. Otto A. Altenburger 

2002 – 2004 University Assistant at the University of Vienna, Department “Revision und 

Treuhand”, chair O.Univ.Prof. Otto A. Altenburger 

2000 – 2004 Full guest lecturer/guest professor at the Europa Universität Viadrina, 

Frankfurt/Oder, Germany 

1994 – 2002 University Assistant at the University of Vienna, Department of Finance and 

Banking, chair O.Univ.Prof. Engelbert J. Dockner 

1993 Student Assistant at the Vienna University of Economics and Business 

Administration, Institute of Transportation 

Academic functions 

Participation in the organization of scientific conferences and additional study programmes: 

• Member of the conference “Wissensbilanz: Bilanz des Wissens?” by the Austrian Rectors´ 

Conference, in charge of the programme, 2003 

• Member of the organizational staff for the conference of the DGF in Vienna, 2001 

• Member of the organizational staff for the annual conference of the EFA in Vienna, 1998 

• Staff of the Ph.D.-program CCEFM (Center for Central European Financial Markets), 

responsible for foreign students, since 1998 

Other academic memberships: 

• Member of the “Wissenschaftsbeirat” 

• Member of the working group “Wissensbilanz” of the Federal Ministry of Education 

Current memberships in the following commissions of the University of Vienna according to UG 

2002: 

• Member of the Works Council of the University of Vienna 

• Member of the Curricular-Commission of the Constituent Convention 

• Member of the Assistants´ Union in charge of anti-discrimination 

• Designated deputy member of the senate 

• Involvement in the re-organization of accounting and reporting systems of the University of 

Vienna 

Former memberships in the following commissions of the University of Vienna according to UG 

2002: 

• Member of the Constituent Convention 

• Deputy speaker of the Assistant Professors at the School of Business, Economics, and 

Computer Science 

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Memberships in the following commissions of/in charge of the University of Vienna according to 

UOG 1975 and UOG 1993: 

• Member and deputy member of the General University Assembly 

• Member of the Assistants´ Union in charge of anti-discrimination 

• Member of the Bundeskonferenz (federal representation of all Assistant Professors in Austria) 

• Member of the Commission of Studies Matters in the Institute of Business Administration. 

Hereby, I was provisionally in charge of the operational students´ matters and the 

organization of the commission to develop a new curriculum for International Business 

Administration for more than one semester. 

• Member of the Conference of Budget Matters in the Faculty of Social and Economic Sciences 

• Member of the Conference of Personnel Matters in the Faculty of Social and Economic 

Sciences 

• Member of the Conference of the Faculty of Social and Economic Sciences 

• Member of the Conference of the Institute of Business Administration 

• Member of the Conference of the library of the Institute of Business Administration 

• Member in several commissions for open positions for full professors and habilitations 

• Deputy member of the General University Assembly 

• Deputy member of the senate 

• Deputy speaker of the Assistant Professors´ representatives in the Faculty of Social and 

Economic Sciences 

• Deputy speaker of the Assistant Professors´ representatives in the Institute of Business 

Administration 

• Head of the working group "personnel development" at the Faculty of Social and Economic 

Sciences 

Project Director: 

• 2007-2009: eLearning in Accounting, a project of the Faculty of Business, Economics and 

Statistics, University of Vienna 

Teaching experience 

Courses given at the University of Vienna 

• Principles of Accounting (Grundzüge ABWL: Rechnungswesen) 

• Revision Course Accounting (Repetitorium Grundzüge Rechnungswesen) 

• Financial Accounting (ABWL: Bilanzierung) 

• Financial and Managerial Accounting (Rechnungswesen für Wirtschaftsinformatiker) 

• Management 

• Working group for the seminars, including rhetoric topics (Master) 

• Regular participation in seminars on Business Administration and Financial Accounting 

• Use of Accounting Software: SAP (Einsatz von Rechnungslegungssoftware: SAP) 

Courses given at the Medical University of Vienna 

• Financial Accounting (MBA) 

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• Managerial Accounting (MBA) 

• Balance Sheet Analysis (MBA) 

• Controlling 

Courses given at the Vienna University of Technology 

• Business Administration 

• Procurement 

• Investment&Finance 

Courses given at the Europa Universität Viadrina, Frankfurt/Oder, Germany, 2000-2004 

• Accounting I (in English) 

• Accounting II (in English) 

Courses given at the Summer Academy, Vienna University of Economics and Business 

Administration, 2002 

• Transportation and Logistics (in English) 

Courses given with supplement of PHARE/TACIS program by the European Community in 

Lithuania, 1996 

• Financial Accounting (in English) 

• Managerial Accounting (in English) 

• Finance (in English) 

Courses given at bfi, 2004 

• Accounting for Transportation Companies 

Courses given outside universities, 1990 – 2002 

• Preparatory classes for students at the Vienna University of Economics and Business 

Administration 

• Rhetoric and political classes for members of the Students´ Union 

Publications 

Monographs 

(1) Schaffhauser-Linzatti, M. M. (2006) Grundzüge des Rechnungswesens, Bilanzierung, 

Bilanzanalyse und Kostenrechnung, 2nd edition, Facultas, Vienna 

(2) Schaffhauser-Linzatti, M. M. (2001) Bilanzierung, Bilanzanalyse und Kostenrechnung, 

4 th edition, Facultas, Vienna 

(3) Schaffhauser-Linzatti, M. M. (2000) Ökonomische Konsequenzen der Privatisierung in 

Österreich, Deutscher Universitätsverlag Gabler, Wiesbaden 

(4) Linzatti, M. M. (1996) ABC der Bilanzierung und Bilanzanalyse, Linde-Verlag, Vienna 

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Teaching material 

(1) Schaffhauser-Linzatti, M. M. (2007) Grundzüge der ABWL: Rechnungswesen, current 

edition, Facultas, Vienna 

(2) Schaffhauser-Linzatti, M. M. (2007) Betriebliches Rechnungswesen im 

Gesundheitswesen, Medical University of Vienna, Vienna 

(3) Schaffhauser-Linzatti, M. M. (2003) Rechnungswesen für Verkehrsbetriebe II, bfi- 

Vienna 

(4) Schaffhauser-Linzatti, M. M. (2003) Accounting II, 4 th edition, Frankfurt/Oder (in 

English) 

(5) Schaffhauser-Linzatti, M. M. (2003) Accounting I, 4 th edition, Frankfurt/Oder (in 

English) 

(6) Schaffhauser-Linzatti, M. M. (2003) Klausurenrechnung, 4 th edition, Facultas, Vienna 

(7) Linzatti, M. M. (1996) Bilanzierung und Bilanzanalyse, 4 th edition, Department of 

Banking and Finance, Vienna 

(8) Linzatti, M. M. (1996) Rechnungswesen für Anfänger, 2 nd edition, Department of 

Banking and Finance, Vienna 

Journal articles 

(1) Leitner, K.-H., Schaffhauser-Linzatti, M. M., Stowasser, R., Wagner, K. (forthcoming) 

The impact of size and specialisation on universities' department performance: A DEA 

analysis applied to Austrian universities, Higher Education 

(2) Leitner, K.-H., Schaffhauser-Linzatti, M. M., Stowasser, R., Wagner, K. (2005) Data 

Envelopment Analysis as method for evaluating Intellectual Capital, in: Special Issue 

"Management Consulting Practice on Intellectual Capital" of the Journal of Intellectual 

Capital, Vol. 6, No. 4, pp. 528–543 

(3) Schaffhauser-Linzatti, M. M. (forthcoming) Public Private Partnership im 

österreichischen Verkehrswesen, in: Österreichische Zeitschrift für Verkehrswissenschaft 


Österreich, in: Zeitschrift für Betriebswirtschaft, Nr. 1, January 2003, pp. 49–72 

(5) Rauner, M.S., Zeileis, A., Schaffhauser-Linzatti, M. M., Hornik, K. (2003) Modelling 

the effects of the Austrian inpatient reimbursement system on length-of-stay distributions, 

OR-Spectrum, Vol. 25, pp. 183–206 

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(6) Leonard, K.J., Rauner, M.S., Schaffhauser-Linzatti, M. M., Yap, R. (2003) The effect of 

funding policy on day of week admissions and discharges in hospitals: the cases of 

Canada and Austria, Health Policy, Vol. 63, No. 3, pp. 239–257 

(7) Rauner, M.S., Schaffhauser-Linzatti, M. M. (2002) Impact of the new Austrian inpatient 

payment strategy on hospital behaviour: a system-dynamics-model, Socio- 

Economic Planning Sciences, Vol. 36, No. 3, pp. 161–182 

(8) Schaffhauser-Linzatti, M. M. (2002) Standortwahl von Güterverkehrszentren, in: 

Österreichische Zeitschrift für Verkehrswissenschaft, No. 2, pp. 14–23 

(9) Rauner, M.S., Schaffhauser-Linzatti, M. M. (2001) Interplay between in-patient 

reimbursement systems and healthcare technology management: the Austrian case, 

International Journal of Healthcare Technology Management, Vol. 3, No. 1, pp. 1–23 

Papers in collective volumes 

(1) Schaffhauser, M., Schaffhauser-Linzatti, M. M. (forthcoming) Das elektronische Archiv 

im Bereich eJustiz, IRIS2008 Tagungsband, Internationales Rechtsinformatik Symposion 

Salzburg, February 21-23, 2008. 

(2) Schaffhauser-Linzatti, M. M. (forthcoming) Learning from the European Champion: 

Electronic Archiving of Original Documents, in: Chinyio, E., Olomolaiye, P. (eds) 

Construction Stakeholder Management, Blackwell Publishing. 

(3) Schaffhauser-Linzatti, M. M. (forthcoming) Das Berichtswesen österreichischer 

Universitäten gemäß UG 2002 unter besonderer Berücksichtigung der 

Wissensbilanzierung, in: Laske, St. (ed) Universitätsentwicklung – quo vadis? 

(4) Altenburger, O. A., Novotny-Farkas, Z., Schaffhauser-Linzatti, M. M. (2005) 

Intellectual capital reports for universities – A trial intellectual capital report at the 

university of Vienna, in: 3 rd Conference on Public Sector – Conference Proceedings, 

Faculty of Economics, University of Ljubljana: pp. 110 – 118, paper presented at the 3 rd 

Conference on Public Sector, 30 June – 1 July 2005, Faculty of Economics, University of 

Ljubljana, Ljubljana 

(5) Schaffhauser-Linzatti, M. M. (2005) Welches Interesse verbindet Sie mit der 

universitären Wissensbilanz? in: Finanzwesen und Controlling der Universität Wien (eds) 

Wissensbilanzierung, Beiträge der Universität Wien, pp. 46–60 

(6) Leitner, K.-H., Schaffhauser-Linzatti, M. M., Stowasser, R., Wagner, K. (2004) 

Revealing the true story behind statistical information: a Data Envelopment Approach 

(DEA) to analyse Austria´s universities´ research performance, in: Emrouznejad, A., 

Podinovski, V. (eds) Data Envelopment Analysis and performance management, 4th 

International Symposium of DEA, pp. 332–338 

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(7) Kuntner, M., Schaffhauser-Linzatti, M. M. (2004) Consideration of Human Resources 

in Accounting Systems: an International Comparison of HGB, US-GAAP, and IAS, 

IFSAM, May 2004, http://www.handels.gu.se/ifsam/Streams/fia/fia.htm 

(8) Schaffhauser-Linzatti, M. M. (2004) Intellectual Capital Reporting for Austrian 

Universities – a Thrilling Work in Progress, January 2004, 

http://www.eiasm.org/documents/abstracts/2824.doc 

(9) Schaffhauser-Linzatti, M. M. (2004) Die Berücksichtigung von intellektuellem Kapital 

in der Rechnungslegung zur Ermöglichung einer umfassenden Unternehmensbewertung, 

in: Geberl, St., Weinmann, S., Wiesner, D. (eds) 5. Liechtensteinisches 

Wirtschaftsinformatik-Symposium 2004 sowie 3. Finanzdienstleistungs-Syposium, 

Liechtenstein, Springer/Physica Verlag, Heidelberg, pp. 99–118 

(10) Roth, K., Schaffhauser-Linzatti, M. M. (forthcoming) The Presentation of Public 

Private Partnership Models in the Internet: an Austrian Survey, in: Montanheiro, L. et al. 

(eds) Public and Private Sector Partnerships: Axis of Progress, SHU Press, Sheffield 

(11) Ratajczik, M., Schaffhauser-Linzatti, M. M. (forthcoming) Polnische Public Private 

Partnership-Modelle im Autobahnsektor als Erfahrungswerte für Österreich, in: Gürtlich, 

G., Kummer, S. (2003) PPP-Modelle für die Infrastrukturfinanzierung – Anforderungen, 

Methoden, Möglichkeiten, Vienna 

(12) Schaffhauser-Linzatti, M. M. (2003) Zusammenfassung "Wissensbilanz: Bilanz des 

Wissens?, Die Wissensbilanz für Universitäten im UG 2002", in: Österreichische 

Rektorenkonferenz (eds) Wissensbilanz: Bilanz des Wissens?, Die Wissensbilanz für 

Universitäten im UG 2002, Vienna, pp. 76–86 

(13) Schaffhauser-Linzatti, M. M., Faißt, M. (2003) Possible application of the Balanced 

Scorecard at the University of Vienna, in: Montanheiro, L. et al. (eds) Public and Private 

Sector Partnerships: Sustainable Success, SHU Press, Sheffield, pp. 383–402 

(14) Schaffhauser-Linzatti, M. M. (2003) Moderne und effiziente Strukturen, Die 

Aulandschaft, in: Köhler, Th. et al. (eds) Stromaufwärts, Böhlau-Verlag, Vienna 

(15) Schaffhauser-Linzatti, M. M. (2003) Risk management in an Austrian standardised 

public private partnership model, in: Akintoye, A. et al. (eds) Public Private Partnerships, 

Managing risks and opportunities, Blackwell Science, Oxford, U.K., pp. 245–261 

(16) Blaschke, S., Schaffhauser-Linzatti, M. M. (2002) Zur Verankerung feministischer 

Theorie und Genderforschung an der Fakultät für Wirtschaftswissenschaften und 

Informatik, in: Universität Wien (ed) Quo vadis Universität, Perspektiven aus der Sicht 

der feministischen Theorie und Gender Studies, StudienVerlag, Vienna, pp. 119–124 

(17) Schaffhauser-Linzatti, M. M. (2002) Is the Balanced Scorecard a suitable instrument for 

installing Public Private Partnership projects?, in: Montanheiro, L. et al. (eds) Public and 

Private Sector Partnerships: Exploring Co-operation, SHU Press, Sheffield, pp. 514–430 

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(18) Schaffhauser-Linzatti, M. M. (2001) Developing public private partnership models – the 

experience of Austria, in: Montanheiro, L. et al. (eds) Public and Private Sector Partnerships: 

The Enterprise Governance, SHU Press, Sheffield, pp. 457–468 

(19) Rauner, M.S., Leonard, K.J., Schaffhauser-Linzatti, M. M., Green, B. (2001) Does 

funding policy impact on day of week admissions and separations of inpatients? A 

Austrian-Canadian comparison, Proceedings of the Glasgow 2000 meeting of the 

European Working Group on Operational Research Applied to Health Services, Glasgow, 

Great Britain, July 31 – August 4, Caledonian University Press, Glasgow, U.K., pp. 154– 

167 

(20) Leonard, K.J., Rauner, M.S., Schaffhauser-Linzatti, M. M. (2000) The effect of funding 

policy on day of week admissions and separations in hospitals: the cases of Canada and 

Austria, On-Line/CD-Rom Conference Proceedings of Extended Abstracts of the 

INFORMS international meeting, Seoul, Korea, 18–21 June 2000 

(21) Schaffhauser-Linzatti, M. M. (2000) Lexicographical notes to selected keywords, in: 

Eichhorn, P. et al. (eds) Verwaltungslexikon, Germany 

(22) Rauner, M.S., Schaffhauser-Linzatti, M. M. (1999) Evaluation of the new Austrian 

inpatient reimbursement system, in: De Angelis, V., Ricciardi, N., Storchi, G. (eds.), 

Monitoring, evaluating, planning health services, 24 th Meeting of the European Working 

Group on Operational Research Applied to Health Services, Roma, Italy, 19–24 July, 

1998, World Scientific Publishing Co. Pte. Ltd., Singapore, pp. 221–233 

Other publications 

(1) Schaffhauser-Linzatti, M. M. (2005) Rechtliche Grundlagen des Berichtswesens 

österreichischer Universitäten gemäss UG 2002, in: UNILEX 

(2) Schaffhauser-Linzatti, M. M. (2004) Die Wissensbilanz am Beispiel der 

österreichischen Universitäten, in: KM-Journal 1/2004, http://www.kma.net/44/artikel/156/156.html 

(3) Schaffhauser-Linzatti, M. M. (2004) Das universitäre Berichtswesen – ein versteckter 

Sprengstoff?!, Mitteilungsblatt des Österreichischen Universitätslehrerverbandes, 

Vienna, pp. 12–14 

(4) Schaffhauser-Linzatti, M. M. (2003) Stellungnahme zum Universitätsreform-Entwurf 

"Rechnungswesen an den österreichischen Universitäten", Universität Wien, Vienna 

(5) Schaffhauser-Linzatti, M. M. (2002) Stellungnahme zum Universitätsreform-Entwurf 

und dem Auftragsprojekt "Wissensbilanz" des Bundesministeriums für Bildung, 

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Wissenschaft und Kunst, Sektion VI, VIII, aus Sicht des externen Rechnungswesens, 

Universität Wien, Vienna 

(6) Schaffhauser-Linzatti, M. M. (2002) Wieviel ist Universitätspersonal wert?, in: BUKO- 

Info 2002/2 

(7) Schaffhauser-Linzatti, M. M., Pripfl, H. (1999) Die zukünftige Struktur des 

Kombinierten Verkehrs in Mitteleuropa, in: Scientific Publications Series of the Ministry 

of Transportation, Vienna 

(8) Linzatti, M. M., Spera, K. (1998) Kostenanalyse im Güterverkehr, in: Scientific 

Publications Series of the Ministry of Transportation, Vienna 

(9) Linzatti, M. M., Pripfl, H. (1998) Privatisierung von Güterterminals, in: Scientific 

Publications Series of the Ministry of Transportation, Vienna 

(10) Dockner, E., Linzatti, M. M. (1998) Ökonomische Konsequenzen der Privatisierung in 

Österreich, Vienna. 

The project was financed by the Austrian National Bank. 

(11) Linzatti, M. M. (1997) Initial Public Offerings at the Vienna Stock Exchange, Vienna. 

The project was financed by the Vienna Stock Exchange. 

(12) Linzatti, M. M., Spera, K. (1996) Machbarkeitsstudie einer neuen Eisenbahnverbindung 

Ungarn-Slowenien, in: Scientific Publications Series of the Ministry of Transportation, 

Vienna 

(13) Linzatti, M. M., Spera, K. (1995) Gemeinschaftsbahnhöfe Österreich – Slowenien, in: 

Scientific Publications Series of the Ministry of Transportation, Vienna 

(14) Werner, H., Linzatti, M. M. et al. (1993) Verkehrsanbindung Flughafen Wien- 

Schwechat, Vienna. 

The project was financed by the Vienna Airport. 

(15) Linzatti, M. M. (1993) Verbesserung der S7, in: Scientific Publications Series of the 

Ministry of Transportation, Vienna 

(16) Linzatti, M. M., Spera, K. (1994) GUS-Studie: Zukünftige Gestaltung der 

Eisenbahntransporte zwischen Österreich und den Nachfolgestaaten der UdSSR, in: 

Scientific Publications Series of the Ministry of Transportation, Vienna 

(17) Faller, P., Linzatti, M. M. et al. (1993) Verkehrsinfrastrukturbedarf - Bedarfsermittlung 

für die ehemaligen Hexagonalestaaten des Ostens, in: Österreichische 

Verkehrswissenschaftliche Gesellschaft (eds) Spezial Band 36, Vienna. 

The project was financed by the Austrian National Bank. 

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Conference talks and presentations 

(1) Michalski-Karl, R., Pernsteiner, S., Schaffhauser-Linzatti, M. M. (2008) eAccounting at 

the University of Vienna – Developing applicable eLearning tools to deal with the 

problems of large-scale classes, 7 th European Conference on e-Learning, Cyprus, 6 – 7 

November 

(2) Pernsteiner, S., Schaffhauser-Linzatti, M. M., Michalski-Karl, R. (2008) eAccounting – 

Development of a Dynamic Learning Management System (LMS), 66th International 

Atlantic Economic Conference, Montreal, Canada, 9 – 12 October 

(3) Rauner, M. S., Schaffhauser-Linzatti, M. M., Zeileis, A. (2008) Using statistical models 

to analyze the incentives of the Austrian performance-oriented reimbursement system, 

GOR-Tagung, September, Augsburg 

(4) Schaffhauser-Linzatti, M. M. (2008) eAccounting – ein integrierendes Konzept, Friday 

Lectures – eLearning Schwerpunktprojekte, Mai, Universität Wien 

(5) Kuntner, M., Michalski-Karl, R., Schaffhauser-Linzatti, M. M. (2008) Enlargement of 

the scope of disclosure in Austrian management reports - Improvement of financial 

reporting behaviour?, 31 st Annual Congress of the European Accounting Association, 

Rotterdam, 23 – 25 April 2008 

(6) Rauner, M. S., Schaffhauser-Linzatti, M. M. (2008) Steuerung und Kontrolle mittels 

neuer Instrumente der Krankenhausfinanzierung, 8. Internationales NPO- 

Forschungscolloquium, Linz, 17 – 18 April 2008 

(7) Schaffhauser-Linzatti, M. M., Michalski-Karl, R., Pernsteiner, S. (2008) Reporting on 

Public Private Partnership Projects, 65 th International Atlantic Economic Conference, 

Warsaw, Poland, 9 – 13 April 2008 

M. M. Schaffhauser-Linzatti also organized the conference’s session “Public Private 

Partnership” as member of the program committee. 

(8) Rauner, M. S., Schaffhauser-Linzatti, M. M., Zeileis, A. (2008) Anreizwirkungen der 

österreichischen Leistungsorientierten Krankenhausfinanzierung auf die Behandlung von 

stationären Patienten mit Binnenschädigungen des Kniegelenks, GOR Arbeitsgruppe 

“Health Care Management” Frankfurt am Main, 29 February 2008 

(9) Schaffhauser-Linzatti, M. M. (2008) Erkenntnisse aus den Wissensbilanzen 

österreichischer Universitäten, Workshop Hochschulmanagement des VHB, 27 – 28 

February, 2008, Munich 

M. M. Schaffhauser-Linzatti could not attend the conference due to health reasons. 

(10) Altenburger, O. A., Schaffhauser-Linzatti, M. M. (2007) Might the Future Management 

Commentary Standard of the IASB Influence National Intellectual Capital Reporting in 

Austria and Germany?, 3 rd EIASM Workshop on Visualising, Measuring, and Managing 

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Intangibles & Intellectual Capital, October 29 th – 31 st , 2007, University of Ferrara, 

Ferrara, Italy 

(11) Schaffhauser, M. M., Schauer, B. (2007) A Real Options Approach to Measure the Total 

Value of a PPP Project, 25 th Anniversary Construction Management and Economics 

Conference, 16 – 18 July 2007, University of Reading, Reading 

(12) Karl, R., Kuntner, M., Schaffhauser-Linzatti, M. M. (2007) Do the Latest Legal 

Developments Concerning Management Reports really improve Capital Market 

Communication?, 11 th Annual FRBC Research Unit Conference, 5 – 6 July, Cardiff 

Business School, Cardiff 

(13) Karl, R., Pernsteiner, S., Schaffhauser-Linzatti, M. M. (2007) Reporting on Public 

Private Partnership Projects, 13th International PPP Conference, 30 May – 2 June, 

Universidad Nacional Autónoma de México, Mexico City 

(14) Altenburger, O. A., Schaffhauser-Linzatti, M. M. (2007) About scope and focus of notes 

– a new approach to highlight intangibles, 30 th Annual Congress of the European 

Accounting Association, 25 – 27 April 2007, Lisbon 

(15) Altenburger, O. A., Schaffhauser-Linzatti, M. M. (2007) Instrumente zur Steuerung von 

intellektuellem Kapital – eine Analyse anhand österreichischer Universitäten, 

9. Workshop der Kommission „Hochschulmanagement“ im VHB, 23 – 24 February 2007, 

Münster 

(16) Altenburger, O. A., Schaffhauser-Linzatti, M. M. (2006) Controlling Universities’ 

Intellectual Capital: Are the Recently Implemented Austrian Instruments Adequate?, 

2 nd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual 

Capital, 25 – 27 October 2006, Maastricht 

(17) Schaffhauser-Linzatti, M. M. (2006) The Reporting System as an Instrument of 

University Management – The Austrian Public Universities, 4 th Conference on the Public 

Sector, 7 – 8 September 2006, Faculty of Economics, Ljubljana 

(18) Schaffhauser-Linzatti, M. M. (2006) Conference "Quality Assurance in Higher 

Education and Vocational Education and Training" at the University of Graz, 11/12 May 

2006 

(19) Altenburger, O. A., Schaffhauser-Linzatti, M. M. (2006) The Order on the Intellectual 

Capital Statements of Austrian Universities – A Critical Analysis, 2 nd Workshop on the 

Process of Reform of University Systems, 4 – 6 May 2006, Cini Foundation, Venice 

(20) Schaffhauser-Linzatti, M. M. (2006) Das universitäre Berichtswesen als Instrument des 

Hochschulmanagements, Berufungskommission „Hochschulmanagement“, 3 April 2006, 

Wirtschaftsuniversität Wien, Vienna 

11




university of Vienna, 29 th Annual Congress of the European Accounting Association, 

22 – 24 March 2006, University College Dublin, Dublin 

(22) Altenburger, O. A., Schaffhauser-Linzatti, M. M. (2006) Die Verordnung zur 

Wissensbilanzierung der österreichischen Universitäten – eine kritische Analyse, 

8. Workshop der Kommission „Hochschulmanagement“ im VHB, 24 February 2006, 

Innsbruck 



university of Vienna, 1 st Workshop on Visualising, Measuring, and Managing Intangibles 

and Intellectual Capital, 18 – 20 October 2005, Faculty of Economics, University of 

Ferrara, Ferrara 

(24) Borrmann, J., Schaffhauser-Linzatti, M. M. (2005) Franchise Bidding with Differences 

in Demand, 4 th Conference on Applied Infrastructure Research, 8 October 2005, Berlin 

(25) Borrmann, J., Schaffhauser-Linzatti, M. M. (2005) Franchise Bidding with Differences 

in Demand, Jahrestagung des Vereins für Socialpolitik, 29 September 2005, Bonn 



university of Vienna, 3 rd Conference on Public Sector, 30 June – 1 July 2005, Faculty of 

Economics, University of Ljubljana, Ljubljana 

(27) Leitner, K.-H., Schaffhauser-Linzatti, M. M., Stowasser, R., Wagner, K. (2004) 

Revealing the true story behind statistical information: a Data Envelopment Approach 

(DEA) to analyse Austria’s universities´ research performance, 4 th International DEA 

Symposium, 5–6 September 2004, Birmingham 

(28) Kuntner, M., Schaffhauser-Linzatti, M. M. (2004) Consideration of Human Resources 

in Accounting Systems: an International Comparison of HGB, US-GAAP, and IAS, 

IFSAM, VIIth World Congress – Management in a world of diversity, 5–7 July 2004, 

Göteborg 

(29) Borrmann, J., Schaffhauser-Linzatti, M. M. (2004) Franchise bidding with differences 

in demand, Business&EconomicsSocietyInternational, 2004 Conference, Island of 

Rhodes, 19–22 July, Rhodes 

(30) Schaffhauser-Linzatti, M. M. (2004) Wissensbilanzierung; Jahresforum 

Unternehmensbewertung, 28–30 June, Frankfurt/Main 

(31) Schaffhauser-Linzatti, M. M. (2004) Intellectual Capital Reporting for Austrian 

Universities – a Thrilling Work in Progress, EIASM, workshop on the process of the 

reform of the university across Europe, 24–26 May, Siena, Italy 

12


(32) Schaffhauser-Linzatti, M. M. (2004) Die Berücksichtigung von intellektuellem Kapital 

in der Rechnungslegung zur Ermöglichung einer umfassenden Unternehmensbewertung, 

5. Liechtensteinisches Wirtschaftsinformatik-Symposium 2004 sowie 3. 

Finanzdienstleistungs-Syposium, 15 May, Liechtenstein 

(33) Schaffhauser-Linzatti, M. M. (2004) The Presentation of Public Private Partnership 

Models in the Internet: an Austrian Survey; Public and Private Sector Partnerships: Axis 

of Progress, 4–7 April, Faro, Portugal 

(34) Schaffhauser-Linzatti, M. M. (2004) Das externe Berichtswesen österreichischer 

Universitäten gemäß UG 2002 unter besonderer Berücksichtigung der 

Wissensbilanzierung, 7. Workshop der Kommission „Hochschulmanagement“ im 

Verband der Hochschullehrer für Betriebswirtschaft e.V., 20–21 February, Innsbruck 

(35) Schaffhauser-Linzatti, M. M. (2003) Human Resource Accounting, Berufungsvortrag 

auf der TU Berlin, 11 July, Germany 

(36) Schaffhauser-Linzatti, M. M. (2003) Human Resource Accounting, EURO/INFORMS, 

July, 2003, Istanbul, Turkey [I could not participate due to the “Berufungsvortrag” in 

Berlin] 

(37) Schaffhauser-Linzatti, M. M. (2003) Zusammenfassung "Wissensbilanz: Bilanz des 

Wissens?, Die Wissensbilanz für Universitäten im UG 2002", Conference of the 

Österreichische Rektorenkonferenz, 24 June, Vienna 

(38) Schaffhauser-Linzatti, M. M. (2003) The Teaching-Balanced Scorecard at the 

University of Vienna – an attempt to introduce a higher management orientation? 9 th 

Conference for Public and Private Sector Partnerships, 28–31 May, Katowice, Poland 

(39) Schaffhauser-Linzatti, M. M. (2003) Human Resource Accounting, invited presentation 

at the Research Seminar in Bratislava, Comenius University, Mathematical Faculty, 12 

February, Bratislava, Slovakia 

(40) Rauner, M.S., Zeileis, A., Schaffhauser-Linzatti, M. M., Hornik, K. (2002) Modelling 

the effects of the Austrian inpatient reimbursement system on length-of-stay distributions, 

Operations Research 2002, International Conference on Operations Research, 2–5 

September, Klagenfurt, Austria 

(41) Schaffhauser-Linzatti, M. M. (2002) Is the Balanced Scorecard a suitable instrument in 

the setting up of Public Private Partnership projects? 8 th Conference for Public and 

Private Sector Partnerships: Exploring Co-operation, 12–15 June, Karlstad, Sweden 

(42) Schaffhauser-Linzatti, M. M. (2001) Economic consequences of privatization in 

Austria, EUNIP conference, 29 November – 1 December, Vienna, Austria 

13


(43) Schaffhauser-Linzatti, M. M. (2001) Public Private Partnership in Austria, 7 th 

Conference for Public and Private Sector Partnerships: The Enterprise Governance, 6–9 

June, Enschede, Netherlands 

(44) Rauner, M.S., Schaffhauser-Linzatti, M. M., Leonard, K.J., Green, B. (2001) Beeinflusst 

das Vergütungssystem die Wochentage der Aufnahmen und Entlassungen von 

Krankenhauspatienten? Ein austro-kanadischer Vergleich, Arbeitsgruppentreffen der 

Deutschen Arbeitsgruppe "Operations Research im Gesundheitswesen", 2 March, Trier, 

Germany 

(45) Schaffhauser-Linzatti, M. M. (2001) Public Private Partnership – Algorithmus, Von der 

Projektidee zum Vertrag, SCHIG, February, Vienna, Austria 

(46) Rauner, M.S., Leonard, K.J., Schaffhauser-Linzatti, M. M., Green, B. (2000) 

Differences of day of week admissions and separations between Canadian and Austria 

inpatients: the role of funding policy, 26 th meeting of the European Working Group on 

ORAHS, 30 July – 4 August, Glasgow, Scotland 

(47) Leonard, K.J., Rauner, M.S., Schaffhauser-Linzatti, M. M. (2000) The effect of funding 

policy on day of week admissions and separations in hospitals: the cases of Canada and 

Austria, INFORMS/KORMS international meeting, 18–21 June, Seoul, Korea 


Österreich, seminar at the Technical University of Vienna, May, Vienna, Austria 

(49) Schaffhauser-Linzatti, M. M. (1999) A New Concept to Measure the Success of 

Privatization: The Austrian Experience, INFORMS spring meeting, 2–5 May, Cincinnati, 

USA 

(50) Rauner, M.S., Schaffhauser-Linzatti, M. M. (1999) Strategische Analyse der 

leistungsorientierten Krankenhausfinanzierung von Oesterreich anhand eines System- 

Dynamics-Modells, meeting of the German working group for Operations Research in 

Public Health, 12 March, Berlin, Germany 

(51) Schaffhauser-Linzatti, M. M. (1998) Privatization by Going Public, The Austrian 

Experience, INFORMS fall meeting, 25–28 October, Seattle, USA 

(52) Rauner, M.S., Linzatti, M. M. (1998) Evaluation of the new Austrian in-patient 

reimbursement system, 24 th meeting of the European Working Group on ORAHS, Italy, 

19–24 July, Rome, Italy 

(53) Rauner, M.S., Linzatti, M. M. (1998) Impact of international in-patient payment 

strategies on health technology management: the new Austrian reimbursement system, 

INFORMS international meeting, 28 June – 1 July, Tel Aviv, Israel 

14


(54) Rauner, M.S., Linzatti, M. M. (1998) Interplay between in-patient reimbursement 

systems and health technology management: the Austrian case, Third International 

Conference on Management of Healthcare Technology (MHT), 24–25 June, Haifa, Israel 

(55) Linzatti, M. M. (1997) Ökonomische Konsequenzen der Privatisierung in Österreich, 

Austrian Working Group on Banking and Finance, Graz, Austria 

Editorial Boards and Referee Tasks 

(1) Zeitschrift für Betriebswirtschaftliche Forschung (ZfBF) 

(2) Zeitschrift für Betriebswirtschaft (ZfB) 

(3) International Journal of Public Private Partnerships 

(4) Journal of Construction Management and Economics 

(5) Finanzwesen und Controlling der Universität Wien (2005) Wissensbilanzierung, Beiträge 

der Universität Wien 

(6) Österreichische Rektorenkonferenz (2003) Wissensbilanz: Bilanz des Wissens?, Die 

Wissensbilanz für Universitäten im UG 2002 

(7) Blackwell Publishing 

15

Curriculum Vitae Michaela M. Schaffhauser-Linzatti - Lehrstuhl für ...

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