Prof. Dr. Utz Schäffer
Institut für Management und Controlling
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 (2022-2023) 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 (since 2020) 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 |
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 |
Publications
Our contribution to cutting-edge research –
A selection of refereed publications.
Management Accounting Research
Controllers and Strategic Decision-Making: The Role of Cognitive Flexibility in Controller-Manager Collaboration
Fourné, S.P.L., Guessow, D., Margolin, M., Schaeffer, U. (2023)
Management Science
The Ratchet Effect: Theory and Empirical Evidence
Matějka, M., Mahlendorf, M.D. & Schäffer, U. (2022)
European Accounting Review, 31(4), 877–903
Exploring the Role of Metaphors in Social-identity Construction: The Case of the German Controller
Goretzki, L., Löhlein, L., Schäffer, U., Schmidt, A., & Strauß, E. (2022)
European Accounting Review, 31(1), 241-267
Emotions in Accounting: A Review to Bridge the Paradigmatic Divide
Repenning, N., Löhlein, L., & Schäffer, U. (2021)
Strategic Management Journal, 42(3), 579-607
Bad News for Announcers, Good News for Rivals - Are Rivals Fully Seizing Transition-period Opportunities Following Announcers' Top Management Turnovers?
Burchard, C., Proelss, J., Schäffer, U., & Schweizer, D. (2021)
Contemporary Accounting Research, 37(4), 2224-2256
The Interplay of Core and Periphal Actors in the Trajectory of an Accounting Innovation: Insights from Beyond Budgeting
Becker, S., Messner, M., & Schäffer, U. (2020)
Accounting, Organizations, and Society, 61, 36-52
Theorizing and Testing Bidirectional Effects: The Relationship Between Strategy Formation and Involvement of Controllers
Erhart, R., Mahlendorf, M., Reimer, M., & Schäffer, U. (2017)
Contemporary Accounting Research, 33(4), 1489-1517
Budgeting in Times of Economic Crisis
Becker, S., Mahlendorf, M., Schäffer, U., & Thaten, M. (2016)
Management Accounting Research, 30, 32–46
Fairness Perceptions of Annual Bonus Payments: The Effects of Subjective Performance Measures and the Achievement of Bonus Targets
Voußem, L., Kramer, S., & Schäffer, U. (2016)
Journal of Management & Governance, 19(3), 709–739
Top Management Turnover under the Influence of Activist Investors
Voußem, B., Schäffer, U., & Schweizer, D. (2015)
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