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Research on management accounting and control: delivering rigorous and relevant insights

In our research, we explore the counterpart role – i.e., the role of CFOs, controllers, and financial directors – in the finance function. Our work is empirical in nature and delivers insights that are both rigorous and relevant.
#1 Academic Conference

The ACMAR is the largest academic conference on management accounting in the German speaking countries.
40 Alumni in Academia

Our IMC alumni currently include 40 professors at universities and universities of applied sciences.
#2 Doctoral Program in Europe

WHU's doctoral program in the area of management accounting has been ranked No. 2 in Europe.
Save the date!
The 21st ACMAR (Annual Conference for Management Accounting Research) will take place in Vallendar on February 29 - March 1, 2024.

Recent IMC journal publications – a selection of articles

Become the newest member of the IMC team!

We are currently looking for high potentials who want to join a dynamic and motivated team within an inspiring WHU community. Take the next step, shape the institute with your ideas, and contribute to the success story of the leading think tank in the area of management accounting and control. Find more information about our vacancies below:

Annual Conference for Management Accounting Research (ACMAR) – key trends and insights on Controlling

Hosted in Vallendar by Professor Marko Reimer and Professor Utz Schäffer the Annual Conference for Management Accounting Research (ACMAR) is the largest academic conference on management accounting in the German-speaking countries. In addition to the conference program, ACMAR also offers ample opportunity for informal exchange and networking.

The ACMAR Doctoral Colloquium is aimed at doctoral students from around the globe who want to discuss their dissertation projects with a distinguished international faculty.

 

Journal of Management Control – academic insights into management control

Published by Springer, Journal of Management Control (JoMaC) is an international journal concerned with the formal, information-based routines and procedures that managers use to maintain or alter patterns in organizational activities.

The IMC actively supports JoMaC, and Professor Utz Schäffer serves as editor of the journal. Submissions to the Annual Conference of Management Accounting Research are also considered for publication in the journal if requested by the authors.

JoMaC wurde 1990 als „Zeitschrift für Planung und Unternehmenssteuerung“ gegründet. Das Journal genießt einen ausgezeichneten Ruf als akademische Fachzeitschrift für hochwertige Forschungsbeiträge zu sämtlichen Aspekten der Unternehmenssteuerung.

Die Zeitschrift behandelt Themen wie die Rolle von Systemen zur Unternehmenssteuerung bei der Leitung von Unternehmen und gemeinnützigen Organisationen, Konzeption und Einsatz von Planungssystemen für Produktion, Marketing, Logistik und andere Einsatzbereiche, Interaktion zwischen strategischen und operativen Aspekten des Rechnungswesens, Rolle von Bilanzbuchhaltern sowie anderen internen und externen Dienstleistenden aus Finanzbuchhaltung, Wirtschaftsprüfung und Beratung, sowie Veränderung und Nachhaltigkeit von Systemen zur Unternehmenssteuerung.

Das JoMaC begrüßt insbesondere empirische und analytische Beiträge, die präzise Methodik und praktische Relevanz vereinen und gleichzeitig die Literatur zur Unternehmenssteuerung in bedeutsamer Weise bereichern.

Das Journal steht in über 7.000 Bibliotheken und Einrichtungen weltweit zur Verfügung. Die Zeitschrift erscheint viermal jährlich in gedruckter Form und online unter springer.com/jomac.

JoMaC was founded in 1990 as “Zeitschrift für Planung und Unternehmenssteuerung”. It has a strong reputation as a dedicated academic journal open to high-quality research on all aspects of management control.

The journal covers such topics as: the role of management control systems in the management of companies and non-profit organizations; the design and use of planning systems for production, marketing, logistics, and other fields of use; the interaction between strategic and operational aspects of management control; the role of management accountants and other internal and external service providers, such as financial accountants, auditors and consultants; and change and the sustainability of management control systems.

JoMaC especially welcomes empirical and analytical papers that combine methodological rigor and practical relevance while making a significant contribution to the literature on management control.

JoMaC is available in more than 7,000 libraries and institutions around the world. It is pub­lished four times a year in print and online at springer.com/jomac.

Managing Editors: 

  • Thomas Guenther, Technische Universität Dresden, Chair of Management Accounting and Control, Dresden, Germany
  • Frank Verbeeten, University of Amsterdam, Amsterdam Business School, Amsterdam, The Netherlands

Editors: 

  • David Bedford, University of Technology Sydney, Australia
  • Josep Bisbe, ESADE, Department of Economics, Finance and Accounting, Barcelona, Spain
  • Melissa Martin, University of Illinois Chicago, USA
  • Utz Schäffer, WHU – Otto-Beisheim School of Management, Institute of Management Accounting and Control, Vallendar, Germany
  • Alexandra Van den Abbeele, KU Leuven, Faculty of Economics and Business, Leuven, Belgium
  • Paula van Veen-Dirks, University of Groningen, The Netherlands

Managing Editors: 

  • Thomas Guenther, Technische Universität Dresden, Chair of Management Accounting and Control, Dresden, Germany
  • Frank Verbeeten, University of Amsterdam, Amsterdam Business School, Amsterdam, The Netherlands

Editors: 

  • David Bedford, University of Technology Sydney, Australia
  • Josep Bisbe, ESADE, Department of Economics, Finance and Accounting, Barcelona, Spain
  • Melissa Martin, University of Illinois Chicago, USA
  • Utz Schäffer, WHU – Otto-Beisheim School of Management, Institute of Management Accounting and Control, Vallendar, Germany
  • Alexandra Van den Abbeele, KU Leuven, Faculty of Economics and Business, Leuven, Belgium
  • Paula van Veen-Dirks, University of Groningen, The Netherlands
  • Markus Arnold - University of Bern, Switzerland
  • Alexander Brüggen - Maastricht University, The Netherlands
  • John Burns - Exeter Business School, UK
  • Mandy Cheng - University of New South Wales, Australia
  • Martine Cools - KU Leuven, Belgium
  • Charl de Villiers - University of Auckland, New Zealand
  • Toomas Haldma - University of Tartu, Estonia
  • Martin Hiebl - University of Siegen, Germany
  • Thorsten Knauer - Ruhr-University Bochum, Germany
  • Kalle Kraus - Stockholm School of Economics, Sweden
  • Sofia M. Lourenco - University of Lisbon, Portugal
  • Teemu Malmi - Aalto University, Finland
  • Martin Messner - University of Innsbruck, Austria,
  • Marc Orlitzky - University of Warsaw, Poland
  • Paolo Perego - Free University of Bozen-Bolzano, Italy
  • Evelien Reusen - Erasmus University, The Netherlands
  • Anna Rohlfing-Bastian - Goethe-University Frankfurt am Main, Germany
  • Gerhard Speckbacher - Vienna University of Economics and Business, Austria
  • Claudio Wanderley - Federal University of Pernambuco, Brazil
  • Andreas Wömpener - University of Duisburg-Essen, Germany
  • Huaxiang Yin - Nanyang Technological University, Singapore
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