o.Univ.-Prof. Dr. Dr. h.c. Alfred Wagenhofer (Head of Department)

Professor Alfred Wagenhofer is a full professor of accounting at the University of Graz, Austria, and chairs the Department of Accounting and Control and the Center for Accounting Research. His research is in financial accounting and reporting, management accounting, sustainability reporting, and accounting standard-setting and enforcement. Most of his research uses analytical modeling, such as game theory, agency theory, and information economics. His research appeared in leading international accounting journals.

 

He is vice-president of the Austrian accounting standard setter, AFRAC (Austrian Financial Reporting Advisory Committee), and chair of its working group International Financial Reporting and co-chair of its working group Sustainability Reporting. Professor Wagenhofer is full member of the Austrian Academy of Sciences, board member of the Schmalenbach-Gesellschaft für Betriebswirtschaft, member of the Austrian Working Group for Corporate Governance and the EFRAG Academic Panel.

 

Professor Wagenhofer is co-editor-in-chief of Schmalenbach Journal of Business Research, associate editor of Abacus, and editorial board member of several international accounting journals.

 

 

Professor Wagenhofer, Head of the Institute of Management Accounting and Control, stands in front of the Uni-Resowi building ©SBESS/Wolf
©SBESS/Wolf

Non-Financial Reporting: Economics and Real Effects.

The aim of this project is to develop theoretical results on the associations and causal effects of non-financial reporting (NFR) on corporate sustainability investment decisions and how accounting regulation can influence them. For example, one focus of the project is on investors and capital markets and their reactions to NFR in relation to the provision of capital and corporate pricing. Interdependencies between financial and non-financial reporting can occur and need to be identified. Similar interdependencies arise in quality assurance, especially in the audit of NFR. Another focus is on strategic interactions within the supply chain, as end producers rely on sustainability throughout the supply chain.

 

Education

1984 Studies and doctorate at the University of Vienna
1990 Habilitation at the Vienna University of Technology
2007 Honorary doctorate from the Ludwig Maximilian University of Munich

 

Professional activities

1982-1991 University assistant at the TU Vienna
1989 Visiting professor at the University of British Columbia, Vancouver
Since 1991 Head of the Institute of Management Accounting and Controlling at the University of Graz
1996/97 Visiting professor at the University of Vienna
1999 Arthur Andersen Visiting Fellow at the Department of Accounting and Finance, LSE
2002, 2011, 2014 Visiting Professor at the University of Sydney
Since 2006 Head of the Center for Accounting Research at the University of Graz

 

Main research areas

Internal corporate accounting, external corporate accounting, controlling, international accounting

 

Publications

An overview of publications can be found in UGO and on our research page.

 

Scientific associations

  • Full member of the Austrian Academy of Sciences

Membership in working groups:

Functions in scientific associations:

 

Journals

Co-Editor in Chief, Schmalenbach Journal of Business Research

Associate editor, Abacus

Member of the Editorial Board of the following journals (selection):

Accounting in Europe, Accounting Research Journal, Contemporary Accounting Research (2006 - 2010), European Accounting Review,Journal of Accounting & Organizational Change, Journal of Applied Accounting Reserach, Management Accounting Research, Review of Accounting Studies, The Journal of Management Accounting Research (1998-2001 and 2007-2009), The Journal of International Accounting Research (2001-2004)

 

Courses

An overview of current courses can be found in UGO. You can download the slides on internal and external management accounting in the course materials section.

Magazine publications

  • Wagenhofer, Alfred
    Bilanzierung und Bewertung von Rückstellungen nach dem IAS Exposure Draft E59.
    In: Steuer- und Wirtschaftskartei. 1997.
    Forschung: Beitrag in Zeitschrift > Anderer Beitragstyp
  • Ewert, Ralf; Wagenhofer, Alfred
    Unternehmensrechnung und ökonomische Theorie.
    In: Schriftenreihe des Münchner Instituts für Integrierte Studien e.V.. 1997.
    Forschung: Beitrag in Zeitschrift > Anderer Beitragstyp
  • Wagenhofer, Alfred
    Erstmalige Anwendung von International Accounting Standards.
    In: Steuer & Wirtschaft international. 1997.
    Forschung: Beitrag in Zeitschrift > Anderer Beitragstyp
  • Wagenhofer, Alfred
    Die Bilanzierung latenter Steuern nach dem neuen IAS 12.
    In: Steuer & Wirtschaft international. 1997.
    Forschung: Beitrag in Zeitschrift > Anderer Beitragstyp
  • Wagenhofer, Alfred; Christensen, John
    Special Section: German Cost Accounting Traditions.
    In: Management Accounting Research. 1997.
    Forschung: Beitrag in Zeitschrift > Anderer Beitragstyp
  • Ewert, Ralf; Wagenhofer, Alfred
    Linearität und Optimalität in ökonomischen Agency-Modellen - Erwiderung zu den Anmerkungen von Wolfgang Breuer.
    In: Zeitschrift für Betriebswirtschaft. 63. 1993. 1077 - 1079.
    Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag
  • Ewert, Ralf; Wagenhofer, Alfred
    Linearität und Optimalität in ökonomischen Agency-Modellen - Zur Rechtfertigung des LEN-Modells.
    In: Zeitschrift für Betriebswirtschaft. 63. 1993. 373 - 391.
    Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag
  • Ewert, Ralf; Wagenhofer, Alfred
    Unternehmenspublizität und Konkurrenzwirkungen.
    In: Zeitschrift für Betriebswirtschaft. 62. 1992. 297 - 324.
    Forschung: Beitrag in Zeitschrift > Originalbeitrag/Fachbeitrag

O.Univ.-Prof. Mag. Dr.rer.soc.oec. Dr.h.c.
Alfred Wagenhofer

Institutsleiter
alfred.wagenhofer(at)uni-graz.at

+43 316 380 - 3501
ORCID: 0000-0002-6650-1452