Faculty of IMC

Directors

Prof. Dr.

Marko Reimer

Director

Raum: D-214

+49-(0)261-6509-481


Primary Research Areas:
  • Upper Echelons and Top Management Teams
  • Management Control Systems
Key Publications:
  • Reimer, M., Van Doorn, S., Heyden, M.L.M. (2018): Unpacking Functional Experience Complementarities in Senior Leaders’ Influences on CSR Strategy: A CEO-Top Management Team Approach. Journal of Business Ethics, 151(4), 977-995. 
  • Erhart, R., Mahlendorf, M.D., Reimer, M., Schäffer, U. (2017): Theorizing and Testing Bidirectional Effects: The Relationship Between Strategy Formation and Involvement of Controllers. Accounting, Organizations and Society. Vol. 61, 36-52.
  • Heyden, M. L. M., Reimer, M., & Van Doorn, S. (2017). Innovating Beyond the Horizon: CEO Career Horizon, Top Management Composition, and R&D Intensity. Human Resource Management, 56 (2), 205-224.
  • Heyden, M. L. M., Van Doorn, S., Reimer, M., Van den Bosch, F. A. J., & Volberda, H. W. (2013): Perceived Environmental Dynamism, Relative Competitive Performance, and Top Management Team Heterogeneity: Examining Correlates of Upper Echelons’ Advice-Seeking. Organization Studies, 34 (9), 1327-1356.

Curriculum Vitae & Publications

Prof. Dr.

Utz Schäffer

Director

Raum: D-220

+49-(0)261-6509-700


Primary Research Areas:
  • Controlling & Strategy Execution
  • Roles of CFOs and Controllers
  • Digital Transformation of Controlling
Key Publications:
  • Erhart, R., Mahlendorf, M.D., Reimer, M., Schäffer, U. (2017). Theorizing and Testing Bidirectional Effects: The Relationship Between Strategy Formation and Involvement of Controllers. Accounting, Organizations and Society. Vol. 61, 36-52.
  • Becker, S., Mahlendorf, M.D., Schäffer, U., & Thaten, M. (2016). Budgeting in Times of Economic Crisis. Contemporary Accounting Research, 33(4), 1489-1517.
  • Voußem, L., Kramer, S., & Schäffer, U. (2016). Fairness Perceptions of Annual Bonus Payments: The Effects of Subjective Performance Measures and the Achievement of Bonus Targets. Management Accounting Research, 30, 32–46.
  • Voußem, B., Schäffer, U., & Schweizer, D. (2015). Top Management Turnover under the Influence of Activist Investors. Journal of Management & Governance, 19(3), 709–739.
  • Burkert, M., Fischer, F., & Schäffer, U. (2011). Application of the Controllability Principle and Managerial Performance: The Role of Role Perceptions. Management Accounting Research, 22(4), 143–159.
  • Messner, M., Becker, A., Schäffer, U., & Binder, C. (2008). Legitimacy and Identity in Germanic Management Accounting Research. The European Accounting Review, 16(2), 129–160.

Curriculum Vitae & Publications

Prof. Dr. Dr. h.c.

Jürgen Weber

Director

Raum: D-223

+49-(0)261-6509-470


Primary Research Areas:
  • Controllership
  • Organizational Change
Key Publications: 
  • Mahlendorf, M. D., Matějka, M., & Weber, J. (2018). Determinants of Financial Managers’ Willingness to Engage in Unethical Pro-Organizational Behaviour. Journal of Management Accounting Research, 30 (2), 81-104.
  • Goretzki, L., Mack, S., Messner, M., & Weber, J. (2016). Exploring the Persuasiveness of Accounting Numbers in the Framing of 'Performance' – A Micro-level Analysis of Performance Review Meetings. European Accounting Review, 27 (3), 495-525.
  • Janke, R., Mahlendorf, M. D., & Weber, J. (2014). An Exploratory Study of the Reciprocal Relationship Between Interactive Use of Management Control Systems and Perception of Negative External Crisis Effects. Management Accounting Research, 25 (4), 251-270
  • Hiller, H., Mahlendorf, M. D., & Weber, J. (2014). Management Accountants' Occupational Prestige Within the Company: A Social Identity Theory Perspective. European Accounting Review, 23 (4), 671-691
  • Goretzki, L., Strauß, E., & Weber, J. (2013). An Institutional Perspective on the Changes in Management Accountants' Professional Role. Management Accounting Research, 24(1), 41-63

Curriculum Vitae & Publications

Assistant Professors

Asst. Prof. Dr.

Lukas Löhlein

Assistant Professor

Raum: D-212

+49-(0)261-6509-490


Primary Research Areas:
  • (Interpretive) Qualitative accounting research
  • Business analytics in management accounting
  • Accounting profession and accounting institutions
Key Publications:
  • Detzen, D., & Loehlein, L. (forthcoming): Language at work in the Big Four: Global aspirations and local segmentation, Accounting, Auditing & Accountability Journal.  
  • Loehlein, L. (2017): Measuring the Independence of Audit Oversight Entities. A Comparative Empirical Analysis, Accounting Research Journal, 30 (2), 165-184.  
  • Loehlein, L. (2016). From Peer Review to PCAOB Inspections: Regulating for Audit Quality in the U.S., Journal of Accounting Literature, 36, 28-47.

Curriculum Vitae & Publications

Asst. Prof. Dr.

Daniel Schaupp

Assistant Professor

Raum: D-211

+49-(0)261-6509-816


Primary Research Areas:
  • Transparency in Management Accounting
  • Digital Transformation of Management Accounting
  • Opportunistic Behavior in Accounting
  • Performance Management Systems

Curriculum Vitae

Asst. Prof. Dr.

Victor van Pelt

Assistant Professor

Raum: D-222

+49-(0)261-6509-483


Primary Research Areas:
    • Experimental Accounting Research
    • Management Control Systems
    • Internal Managerial Reporting

    Curriculum Vitae

    Honorary Professor

    Prof. Dr. Edgar Ernst

    Prof. Dr.

    Edgar Ernst

    Honorary Professor