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Professor Utz Schäffer

Institute of Management Accounting and Control
Research Interests
  • Controlling & Strategy Execution
  • Digital Transformation of Finance
  • Roles of CFOs and Controllers
 
Academic Positions
DateUniversityPosition
Since 2007WHU – Otto Beisheim School of Management, Vallendar, GermanyChair of Management Accounting & Control, Director of the Institute of Management Accounting and Control (with Lukas Löhlein and Marko Reimer)
2002 – 2007EBS Business School, Oestrich-Winkel, GermanyChair of Management Accounting & Control
1998 – 2001WHU – Otto Beisheim School of Management, Vallendar, GermanyAssistant Professor, Venia Legendi for Business Administration
 
Education
DateUniversityPosition
1993 – 1996WHU – Otto Beisheim School of Management, Vallendar, GermanyPh.D. in Management (Dr. rer. pol.)
1989 – 1993WHU – Otto Beisheim School of Management, Vallendar, GermanyStudies 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
DateCompanyPosition
since 2007CTcon GmbH, Vallendar and Düsseldorf, GermanyMember of Scientific Advisory Council
1996 – 1998McKinsey & Company, Inc., Munich, GermanyConsultant
1993 – 1994CTcon GmbH, Vallendar and Düsseldorf, GermanyConsultant
 
Activities and Functions
Visiting ProfessorshipsNorwegian 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)
AppointmentsChairman 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)
 
EditorshipsJournal of Management Control
Controlling & Management Review
Positions at WHUSenate 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 Textbook Award 2021
David Solomons Prize 2016
WHU Best Teacher Award (MLB Program) 2010

Publications

Management Group

Fourné, S., Guessow, D., Margolin, M., Schäffer, U. (2023), Controllers and strategic decision-making: the role of cognitive flexibility in controller-manager collaboration, Management Accounting Research, Vol. 60 (#100840).

Management Group

Repenning, N., Löhlein, L., Schäffer, U. (2022), Emotions in accounting: a review to bridge the paradigmatic divide, European Accounting Review, Vol. 31 (1), pp. 241-267.

Management Group

Goretzki, L., Löhlein, L., Schäffer, U., Schmidt, A., Strauß, E. (2022), Exploring the role of metaphors in social-identity construction: the case of the German controller, European Accounting Review, Vol. 31 (4), pp. 877-903.

Management Group

Matejka, M., Mahlendorf, M., Schäffer, U. (2024), The ratchet effect: theory and empirical evidence, Management Science, Vol. 70 (1), pp. 128-142.

Management Group

Burchard, C., Proelss, J., Schäffer, U., Schweizer, D. (2021), Bad news for announcers, good news for rivals - are rivals fully seizing transition-period opportunities following announcers' top management turnovers?, Strategic Management Journal, Vol. 42 (3), pp. 579-607.

Management Group

Becker, S., Messner, M., Schäffer, U. (2020), The interplay of core and periphal actors in the trajectory of an accounting innovation: insights from beyond budgeting, Contemporary Accounting Research, Vol. 37 (4), pp. 2224-2256.

Management Group

Möller, K., Schäffer, U., Verbeeten, F. (2020), Digitalization in management accounting and control: an editorial, Journal of Management Control, Vol. 31 (1-2), pp. 1-8.

Management Group

"Deutsche" Kostenrechnung - acht Empfehlungen zur Gestaltung ihrer Veränderung

Weber, J., Schäffer, U., Wiegmann, L. (2019), "Deutsche" Kostenrechnung - acht Empfehlungen zur Gestaltung ihrer Veränderung, Der Betrieb : Wochenschrift für Betriebswirtschaft, Steuerrecht, Wirtschaftsrecht, Arbeitsrecht, Vol. 72 (11), pp. 557-563.

Management Group

Fourné, S., Guessow, D., Margolin, M., Schäffer, U. (2023), Controllers and strategic decision-making: the role of cognitive flexibility in controller-manager collaboration, Management Accounting Research, Vol. 60 (#100840).

Management Group

Repenning, N., Löhlein, L., Schäffer, U. (2022), Emotions in accounting: a review to bridge the paradigmatic divide, European Accounting Review, Vol. 31 (1), pp. 241-267.

Management Group

Goretzki, L., Löhlein, L., Schäffer, U., Schmidt, A., Strauß, E. (2022), Exploring the role of metaphors in social-identity construction: the case of the German controller, European Accounting Review, Vol. 31 (4), pp. 877-903.

Management Group

Matejka, M., Mahlendorf, M., Schäffer, U. (2024), The ratchet effect: theory and empirical evidence, Management Science, Vol. 70 (1), pp. 128-142.

Management Group

Burchard, C., Proelss, J., Schäffer, U., Schweizer, D. (2021), Bad news for announcers, good news for rivals - are rivals fully seizing transition-period opportunities following announcers' top management turnovers?, Strategic Management Journal, Vol. 42 (3), pp. 579-607.

Management Group

Becker, S., Messner, M., Schäffer, U. (2020), The interplay of core and periphal actors in the trajectory of an accounting innovation: insights from beyond budgeting, Contemporary Accounting Research, Vol. 37 (4), pp. 2224-2256.

Management Group

Möller, K., Schäffer, U., Verbeeten, F. (2020), Digitalization in management accounting and control: an editorial, Journal of Management Control, Vol. 31 (1-2), pp. 1-8.

Management Group

"Deutsche" Kostenrechnung - acht Empfehlungen zur Gestaltung ihrer Veränderung

Weber, J., Schäffer, U., Wiegmann, L. (2019), "Deutsche" Kostenrechnung - acht Empfehlungen zur Gestaltung ihrer Veränderung, Der Betrieb : Wochenschrift für Betriebswirtschaft, Steuerrecht, Wirtschaftsrecht, Arbeitsrecht, Vol. 72 (11), pp. 557-563.

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