Research

The professorship's research analyzes the effects of managerial accounting instruments on various aspects of employee behavior.

Research approach of the professorship

We investigate how control-relevant factors affect companies and, building on this, develop approaches that enable companies not only to adapt to changing conditions, but also to effectively exploit emerging opportunities.

We place particular emphasis on deriving specific recommendations for business practice in order to facilitate the transfer of our research findings to the corporate world.

In methodological terms, our research is empirically and quantitatively oriented, with a focus on laboratory experiments.

In terms of content, we concentrate on three main areas of research; the topic of sustainability is firmly anchored in all areas as a cross-cutting theme.

In this way, we ensure that responsible action is consistently taken into account in each of our fields of research.

Main research areas

Our focus is on empirical, behavior-oriented managerial accounting research. We analyze current issues relating to decision support and influencing behavior through managerial accounting instruments. We pay particular attention to digital transformation and sustainability, always in close cooperation with practitioners.

Publications

Schnieder, C., Schedlinsky, I., Sommer, F., Wöhrmann A. (2024). The Effects of Relative Performance Information and Transparency on Knowledge Sharing and Productive Effort. European Accounting Review, forthcoming.

Schedlinsky, I., Schmidt, M., Wöhrmann, A. (2020). Interaction of Information and Control Systems: How the Perception of Behavior Control Affects the Motivational Effect of Relative Performance Information. Accounting, Organizations and Society, 86, Article 1101171.

Schedlinsky, I., Sommer, F., Wöhrmann, A. (2018). Influencing risk taking in competitive environments: An experimental analysis. Journal of Risk Finance, 19 (4):396-412.

Would you like to do a doctorate at our chair?

There are several ways to do a doctorate at our chair: a doctorate offer, a position as part of a third-party funded project, funding at the LMU or a scholarship-financed doctorate. Feel free to contact us. We talk to you about possible topics and research goals.