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 cluster Finance & Insurance is based on the following institutes and professorships:
- Institute for Finance & Banking
Prof. Dr. Ralf Elsas - Institute for Capital Markets and Corporate Finance
Prof. Dr. Markus Glaser - Institute for Risk Management and Insurance
Prof. Dr. Andreas Richter - Institut für Financial Innovation and Technology
Prof. Dr. Ryan Riordan - Professorship for Behavioral Risk Management and Insurance
Prof. Dr. Johannes Jaspersen
More about the Finance & Insurance Cluster
The cluster works closely with the Centers of Excellence LMU-ifo Economics & Business Data Center (EBDC) and the Munich Risk and Insurance Center (MRIC).
The cluster Marketing & Innovation Management is based on the following institutes and professorships:
- Institute for Marketing
Prof. Dr. Dr. h.c. Marko Sarstedt - Institute for Market-based Management
Prof. Dr. Manfred Schwaiger - Professor of Innovation, Entrepreneurship & Sustainability
Prof. Dr. Ali Aslan Gümüşay - Institute for Innovation Management
Prof. Dr. Jelena Spanjol - Max Planck Institute for Innovation and Competition
Prof. Dr. Dietmar Harhoff, Ph.D.
(Full-time director at the Max Planck Institute for Innovation and Competition)
The cluster Information Systems & Digital Business is based on the following institutes, professorships and Research Centers:
- Institute of Electronic Commerce and Digital Markets
Prof. Dr. Martin Spann - Institute for Digital Management and New Media
Prof. Dr. Thomas Hess - Institute of Artificial Intelligence (AI) in Management
Prof. Dr. Stefan Feuerriegel - Professorship for Digital Services and Sustainability
Prof. Dr. Johann Kranz - Forschungsstelle für Information, Organisation und Management
Operative Leitung Dr. Rahild Neuburger
The cluster works closely with the Centers of Excellence Center for Digital Technology and Management.
The cluster Management & Strategy is based on the following institutes and professorships:
- Institute for Strategy, Technology and Organization
Prof. Dr. Jörg Claussen - Institute for Leadership and Organization
Prof. Dr. Martin Högl - Institute for Strategy, Technology and Organization
Prof. Dr. Tobias Kretschmer - Professorship for International Management
Prof. Dr. Helene Tenzer - Institute of Strategic Management
Prof. Dr. Anja Tuschke - Institute for Human Capital Management
Prof. Dr. Ingo Weller
The area of Human Resource Education & Management is assigned to the Management & Strategy cluster. The following institutes belong to this area:
The clusters work closely with the Centers of Excellence.