Excellence in

Management Accounting Research

As part of the international management accounting research community, our research is focused on Management Accounting and Management Control. In particular, we examine the counterpart role in the Finance Function (i.e. the role of the controller, financial director, and CFO) as part of organized learning and critique:

  • What roles do the controller, financial director and CFO play? How and why have these changed over time?
  • What are the prerequisites and drivers of the roles that the controller, financial director, and CFO play?
  • How to manage the related tension fields between involvement & independence; analysis & intuition; as well as control, support and critique?
  • What makes for a successful counterpart in the Finance Function?

As such, our research is empirical in nature (large empirical surveys, archival work, and case studies) and predominantly based on a functionalist paradigm. We are convinced that research in management accounting and control should be rigorous as well as practically relevant and thus contribute to solving problems in business practice, either directly or indirectly.

Scholarly outlets in which our research has been published include Accounting History, Australian Accounting Review, Controlling & Management Review, European Accounting Review, Financial Accountability and Management, Industrial Marketing Management, Information Systems Management, Journal of Business Economics, Journal of Accounting & Organizational Change, Management Accounting Research, Management Decision, and Schmalenbach Business Review.

Prof. Utz Schäffer and Prof. Jürgen Weber of IMC
Prof. Jürgen Weber and Prof. Utz Schäffer

Publications in peer-reviewed journals

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Doctoral Studies

For more information on doctoral studies at IMC, please click here.