Utz Schäffer
Professor
Group
Management Group
Areas of expertise
Controlling & Strategy Execution, Controller, Digitalization, Strategy Execution, Management Accounting , Balanced Scorecard, Performance Management, Planning, Budgeting, Management Control, Roles of CFOs and Controllers, Beyond Budgeting, Future of Controlling, CFO
Group
Management Group
Areas of expertise
Controlling & Strategy Execution, Controller, Digitalization, Strategy Execution, Management Accounting , Balanced Scorecard, Performance Management, Planning, Budgeting, Management Control, Roles of CFOs and Controllers, Beyond Budgeting, Future of Controlling, CFO

Recent 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).

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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.

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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.

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Management Group

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

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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.

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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.

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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.

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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).

Download
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.

Download
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.

Download
Management Group

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

Download
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.

Download
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.

Download
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.

Download
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.