Research

The research interests at the Chair of Management Accounting cover wide areas in content and methodology. The research focuses on very topical areas along the 3 major following fields:

1) Management and Financial Accounting: Topics include Corporate Governance, Corporate Investment Decisions, Executive Compensation, Value-based Management, Intangible Capital and Accounting for Innovation, and Accounting Misconduct.

2) Sustainable Energy and Mobility: Energy generation and -distribution, renewable energies, energy efficiency and sustainable mobility, implemented for example through the collaboration with the Center for Energy Markets (more information here: http://www.cem.wi.tum.de/ ).

3) ESG in Accounting and Finance: ESG and sustainability-related topics in the real economy and in the financial sector, e.g., decarbonisation of value chains, measurement of climate risks in the financial sector or management and implementation of ESG topics in companies.

4) SME and skilled crafts: Topics include small firm finance and management as well as business model innovation, retention of skilled workers, entrepreneurship, strengthening of rural areas and entrepreneurial responsibility and sustainability. Research is carried out in close cooperation with the Ludwig-Fröhler-Institute for skilled crafts sciences.

 

The methodical bandwith ranges from conceptual work as well as case-study-orientated evaluations to empirical and model-theoretical analysis.

The goal of the research of the chair is to gain relevant practice-oriented insights. The strong connection to practical application is reflected by the wide range of projects with companies in the aforementioned industries.

Publications and dissertations of the researchers underline the broad research interests and the high academic level in several fields.

Selected projects

  • The Future of Mobility and Car Ownership
    in cooperation with Banco Santander, S.A. (2020-2022)
  • Management of decarbonisation and other ESG challenges in family businesses 
    in cooperation with Dr. Hans Riegel Stiftung (2021-2024)
  • ESG risks in banking regulation and financial institutions
    in cooperation with Frankfurter Institut für Risikomanagement und Regulierung (2020-2021)
  • Economic evalution of second life EV batteries
    in cooperation with Siemens AG (2021-2022)