Professor Dr. Utz Schäffer
Institute of Management Accounting and Control
- Controlling & Strategy Execution
- Roles of CFOs and Controllers
- Digital Transformation of Controlling
Education and Career Progression
|Since 9/2007||WHU – Otto Beisheim School of Management, Vallendar, Germany||Chair of Management Accounting & Control, Director of the Institute of Management Accounting and Control (with Marko Reimer & Jürgen Weber)|
|3/2002 –8/2007||EBS Business School, Oestrich-Winkel, Germany||Chair of Management Accounting & Control|
|1998 – 2001||WHU – Otto Beisheim School of Management, Vallendar, Germany||Assistant Professor; Habilitation Thesis: "Kontrolle als Lernprozess", Venia Legendi for Business Administration|
|1989 – 1993||WHU – Otto Beisheim School of Management, Vallendar, Germany||Studies in Business Administration with exchange semesters at J.L. Kellogg Graduate School of Management, Northwestern University, Chicago (USA), and EMLYON Business School, Lyon (France)|
|since 2009||International Controller Association (ICV)||Chairman of the Board of Trustees|
|since 2007||CTcon GmbH, Vallendar and Düsseldorf, Germany||Member of Scientific Advisory Council|
|2001 – 2002||Center for Controlling & Management of WHU, Vallendar, Germany||Founding Director|
|1996 – 1998||McKinsey & Company, Inc., Munich, Germany||Associate and after 4/1997 Senior Associate, studies in insurance and banking|
|1993 – 1994||CTcon GmbH, Düsseldorf and Vallendar, Germany||Consultant|
Memberships and further Interests
Group Speaker WHU Management Group (2013-2019)|
Group Speaker WHU Accounting & Control Group (2008–2013)
Ombudsperson (since 2009)
|Editorships:||Controlling & Management Review, Journal of Management Control|
|Visiting professorships:||Visiting Professor at Innsbruck, Austria (2003–2004), and Dalian, China (2012–2015)|
Our contribution to cutting-edge research –
A selection of refereed publications.
Strategic Management Journal
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, Denis (forthcoming)
Contemporary Accounting Research
The interplay of core and periphal actors in the trajectory of an accounting innovation: Insights from Beyond Budgeting
Becker, S.D., Messner, M., Schäffer, U. (forthcoming)
Accounting, Organizations, and Society. Vol. 61, 36-52
Theorizing and Testing Bidirectional Effects: The Relationship Between Strategy Formation and Involvement of Controllers.
Erhart, R., Mahlendorf, M.D., Reimer, M., Schäffer, U. (2017)
Contemporary Accounting Research, 33(4), 1489-1517
Budgeting in Times of Economic Crisis
Becker, S., Mahlendorf, M.D., 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)