Fields of Research

Research

The goal of our research is to gain practice-relevant insights into the challenges faced by decision-makers in corporate management. We work closely with industry partners as well as renowned universities in Germany and abroad. We regularly publish our findings in leading academic journals. Our research focuses on three complementary areas: (1) Management Accounting & Control, (2) Digitalization & Artificial Intelligence, (3) Strategic Leadership & Governance.

Management Accounting & Control

Sustainability, digital business models, and volatile supply chains demand profound changes within companies. We investigate what management levers make this transformation successful: when incentive and key performance indicator systems promote cooperation and performance - and when they have a dysfunctional effect; how comprehensive management systems must be structured and what effects they have; and how the interplay of their elements - goal-setting, planning, budgeting, reporting, culture, and governance - sustains change over the long term. This leads to evidence-based recommendations for effective corporate management.

Current projects (Please email if you're interested)

  • Performance Metric Variety: When is it worth having a wider variety of key performance indicators - and what factors help companies make a targeted selection?
  • Collective Pay-for-Performance: Under what conditions should goals be set individually rather than collectively?
  • Corporate Cultural Diversity: How does a more diverse corporate culture contribute to greater adaptability and, consequently, to the resilience of companies?

Selected publications:

Digitalization and AI

Digital transformation and AI are fundamentally changing business models and the way we work. We are researching: the effects and drivers of this development; the effective design of management control and corporate governance in the context of AI; and the targeted introduction of AI. In doing so, we also consider the emotional consequences of AI implementation and ways to shape them positively (transparency, participation, training). The results are evidence-based guidelines for an effective and responsible transformation.

Current projects (Please email if you're interested)

  • AI-Identity Threat: How is the introduction of AI changing the perceived identity of employees and organizations? What are the resulting consequences, and how can these be steered in the most positive direction possible?
  • Strategizing with AI : When can AI help develop unique strategies? What is required to do so? Under what conditions should goals be set individually rather than collectively?
  • CIO, CDOs and Chief AI officers (CAIOs): How can the AI transformation be effectively managed? Are new roles such as a CDO or even a CAIO necessary - and when?

Selected publications:

Strategic Leadership and Governance

Strategy requires clear accountability and effective oversight. We are researching the management levers that make this possible: the strategic role of the CFO as the driving force behind capital allocation, performance metrics, and data-driven decision-making; the impact of cognitive biases among top management on strategy implementation and effective debiasing mechanisms; and the influence of corporate governance stakeholders (e.g., the supervisory board, owners, investors) on the selection and monitoring of strategic options. This leads to evidence-based guidelines for robust and responsible strategic decisions.

Current projects (Please email if you're interested)

  • Neurodiversity of Strategic Leaders: What impact does neurodiversity have on top management, and how can its strengths be utilized in a targeted manner while minimizing potential risks?
  • CEO Personality Traits : How do personality profiles influence strategic decisions and strategy development? Are CEOs evaluated differently based on their personality?
  • Strategic Chief Finanial Officers (CFOs): What sets a strategic CFO apart? What are the consequences of the CFO’s increasingly strategic role for the organization? What types of candidates are particularly well-suited to successfully fulfill this role?

Selected publications: