Join the #1 doctoral program in management accounting in Europe
What is the Institute of Management Accounting and Control?
The Institute of Management Accounting and Control (IMC) at WHU is a leading think tank for Controlling and Strategy Execution. Under the joint directorship of Professor Marko Reimer, Professor Utz Schäffer, and Professor Jürgen Weber, the Institute engages in the three fields of research, business engagement and teaching. The underlying duality of scholarly and practice impact is part of our vocation.
About the doctoral program
Our doctoral program aims to enable candidates to write an excellent doctoral thesis in management accounting and control and helps them engage in international scholarly discussions. Our research topics focus on the digital transformation of the finance function as well as the roles of controllers and the CFO. Potential dissertation projects could focus on the following research topics:
- What are the effects of real-time data, business analytics, and portable devices on the management control function in companies?
- What role do emotions and intuition play in times of digitalization with respect to management control?
- How do performance measurement and incentives in companies change in response to digital business models and increased data availability?
- How will digitalization affect transparency and what are the consequences for an efficient mix of management control systems?
The topic is chosen in consultation with the dissertation advisor and we are of course open to your own ideas.
Our teams in the areas of research, practice, and teaching
Besides working on their dissertation, doctoral students take over tasks in one of the teams at the IMC: