Research

Our research is focused on Management Accounting and Management Control. In particular, we aim to contribute to researchon organizational change and Management Control Systems and on how management team characteristics and Management Accounting Systems interact.

To this end, our rigorous research is empirical in nature (large empirical surveys, archival work and case studies) and dominantly based on a functionalist paradigm.

We are part of the international management accounting research community. At the same time, we are also actively engaged in international management research and aspire to contribute to an increased exchange between the two communities. Last but not least, we are convinced that research in management accounting and control should be practically relevant and contribute to solving problems in business practice, either directly or indirectly.

We focus on two research areas: In our research group “Organizational Change” we follow an organizational routines perspective and aim to contribute to research on organizational change and the role of Management Control Systems in these change processes. In our second research group “TMT Impact” we choose an Upper Echelon Perspective to gain a better understanding of how top management team (in particular, CFO and CEO) characteristics and the design and use of Management Accounting Systems interact.

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