Main research areas

The Department's research is internationally oriented and focuses on controlling and corporate accounting topics. In the area of internal corporate accounting, the focus is on coordination accounting, performance indicators, key figures, incentive systems and value-oriented management. In the area of external corporate accounting, questions of the design and economic effects of information systems, earnings quality, concepts of international accounting and corporate governance are dealt with. Methodologically, the focus is on information economics, agency and game theory approaches as well as empirical research.