Matejka, M., Mahlendorf, M., Schäffer, U. (2024), The ratchet effect: theory and empirical evidence, Management Science, Vol. 70 (1), pp. 128-142.
Prof. Dr. Utz Schäffer
Institute of Management Accounting and Control
Research Interests
- Controlling & Strategy Execution
- Digital Transformation of Finance
- Roles of CFOs & Controllers
Academic Positions
| Date | University | Position |
|---|---|---|
| Since 2007 | WHU – Otto Beisheim School of Management, Vallendar, Germany | Chair of Management Accounting & Control, Director of the Institute of Management Accounting and Control (with Lukas Löhlein and Marko Reimer) |
| 2002 – 2007 | EBS Business School, Oestrich-Winkel, Germany | Chair of Management Accounting & Control |
| 1998 – 2001 | WHU – Otto Beisheim School of Management, Vallendar, Germany | Assistant Professor, Venia Legendi for Business Administration |
Education
| Date | University | Position |
|---|---|---|
| 1993 – 1996 | WHU – Otto Beisheim School of Management, Vallendar, Germany | Ph.D. in Management (Dr. rer. pol.) |
| 1989 – 1993 | WHU – Otto Beisheim School of Management, Vallendar, Germany | Studies in Business Administration with exchange semesters at Kellogg Graduate School of Management, Northwestern University, Chicago (USA), and EM LYON Business School, Lyon (France) |
Practical Experience
| Date | Company | Position |
|---|---|---|
| since 2007 | CTcon GmbH, Vallendar and Düsseldorf, Germany | Member of Scientific Advisory Council |
| 1996 – 1998 | McKinsey & Company, Inc., Munich, Germany | Consultant |
| 1993 – 1994 | CTcon GmbH, Vallendar and Düsseldorf, Germany | Consultant |
Activities and Functions
| Visiting Professorships | Norwegian University of Science and Technology, Trondheim, Norway (2022-2024) Dongbei University of Finance and Economics, Dalian, China (2012–2015) University of Innsbruck, Austria (2003–2004) |
| Appointments | Chairman of the Board of Trustees of the International Association of Controllers (2020-2024) Chairman of the Accounting Section of the German Association for Business Research (since 2022) |
| Editorships | Journal of Management Control Controlling & Management Review |
| Positions at WHU | Senate Member (since 2023) Ombudsperson (since 2009) Group Speaker Management Group (2013-2019) Group Speaker Accounting & Control Group (2008–2013) |
Awards
| AAA Management Accounting Best Paper Award 2022 |
| VHB Best Textbook Award 2021 |
| David Solomons Prize 2016 |
| WHU Best Teacher Award (MLB Program) 2010 |