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At the Chair of Management Control, we conduct research on how companies can be effectively managed - particularly in the context of increasing digitalization and sustainable transformation.
We use rigorous empirical methods and engage in close collaboration with practitioners and firms to answer questions such as the following:
- What incentive systems, organizational cultures, and information systems foster cooperation and performance?
- How can AI and sustainability strategies be effectively implemented in controlling?
- What are the emotional consequences of implementing AI - and how can they be channeled in a positive way?
The results of our research are integrated into our interactive teaching and are centered around the area of Management Control & Strategy Execution.
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Prof. Dr. Sebastian Firk
Chair of Management Control
Mercator School of Management
University of Duisburg-Essen • Campus Duisburg
Building LB • Room 226 to 229
Lotharstrasse 65
47057 Duisburg
Recent Publications
![]() | CFO Career Concerns and Strategic Decisions: An Empirical Analysis of M&As, S. Firk, Y. Gehrke, S. Richter & M. Wolff, European Accounting Review, Jg. 34, 2025, S. 487-518. |
![]() | Credibility Signals from Soft Information: Evidence from Investor Reactions to Tone in Earnings Conference Calls, J.C. Hennig, S. Firk & M. Wolff, European Accounting Review, Jg. 34, 2025, S. 153-185. |
![]() | Artificial intelligence boundary resources: a relational view on leveraging “AI-as-a-Service”, A. Hanelt, S. Firk, P. Zapadka & J. Oehmichen, European Journal of Information Systems, 2025, S. 1-24. |
![]() | Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans, S. Firk, N. Detzen, J.C. Hennig & M. Wolff, Accounting, Organizations and Society, Jg. 113, 2024, Artikel 101563. |
![]() | Digital Anxiety in the Finance Function: Consequences and Mitigating Factors, S. Firk, Y. Gehrke & M. Wolff, Journal of Management Accounting Research, Jg. 36, 2024, Nr. 1, S. 95-118. |
Breaking News:
- Registration for the course "Cases in Management Control & Strategy Execution" closes tuesday, 27.10.202626.10.26
AI for Climate Adaptation: BMFTR Funds Joint Project Led by Prof. Firk19.10.26- Registration for Course "Cases in Management Control and Strategy Execution"09.10.26
- Register now for the Seminar Management Control and Strategy Execution: “Once Upon a Time in Controlling: GenAI and the Future of the Controlling Function”04.09.26
- Ergebnisliste: "Management Accounting and Control in the Digital Age"29.06.26





