Accounting & Taxation

Scientific excellence through interdisciplinary research as well as expertise in accounting, auditing, management accounting and controlling as well as business taxation in the Accounting & Taxation Cluster

The ACT-Cluster of LMU Munich School of Management is formed by three institutes and two professorships. It covers accounting, auditing, and analysis (Accounting), management accounting and control (Controlling), and business taxation (Taxation).

The Institute for Accounting, Auditing and Analysis ( Prof. Dr. Thorsten Sellhorn) researches and teaches accounting as the “Language of Business” that critically shapes the information environment in capital markets. Its research focuses on the influencing factors and economic effects of accounting, financial statement analysis, valuation, and auditing with the aim of theory formation as well as problem-solving in policy-making and managerial practice.

The Institute for Accounting and Control ( Prof. Dr. Christian Hofmann) addresses the design of internal corporate information systems, planning, monitoring, organization, and human resource management tools to support decision-making, for performance evaluation, and for incentive design.

The Institute for Taxation and Accounting ( Prof. Dr. Deborah Schanz) addresses the two sub-areas of business taxation. On the one hand, legal tax-related norms are critically analyzed. Another important focus is to examine the impact taxation has on decisions made by companies and private individuals. The three institutes conduct research within the DFG-funded TRR 266 Accounting for Transparency.

The Professorship for Managerial Accounting ( Prof. Dr. Nasev) focuses on topics in managerial accounting such as value-based management and management control systems and examines managerial and related accounting problems. The cluster is currently seeking applications for the W2 Professorship in Sustainability Reporting.

We will offer a professorship for sustainability reporting in this cluster at the next possible date.

Other clusters of the LMU Munich School of Management

The clusters work closely with the Centers of Excellence.