Die Stiege zum ersten Obergeschoss des D3 Gebäudes.

Research@IfU

Our research explores how management control systems (MCS) are designed and used in complex organizational contexts, with a particular focus on their role in managing creativity and innovation, facilitating the identification, development, and retention of talent, and shaping the governance of non-profit organizations. At the heart of our work is often the performance management cycle, from target setting and incentive design to performance evaluation and its consequences for careers and organizations, including bonuses, promotions, and retention.

We extend this perspective to the challenges of today’s major transformations. We study how MCS support the digital shift—encompassing remote work and advanced analytics—and the green transformation, particularly the integration of environmental, social, and governance (ESG) goals into decision-making. We also examine the adoption of management innovations and emerging technologies, identifying the organizational conditions that make such adoption successful.

Our research draws on a wide spectrum of quantitative methods ranging from experiments and surveys to field and archival studies. Crucially, we engage actively with practice, generating insights that not only contribute to academic scholarship but also help organizations manage more effectively, innovatively, and sustainably. We also foster a continuous exchange with leading researchers in our field in our research seminars.

Below, please find links to a comprehensive list of all our publications as well as our team members’ current research interests and publications.

  • Management Control System Design

  • Managing Sustainability

  • Management Accounting Fashions

  • Management Accounting

  • Performance Management

  • Budgeting and Target Setting

  • Performance Evaluation

  • Creativity and Management Control

  • Experimental-​, survey-​, and archival methods

Areas of Interest

  • The design of management control systems

  • The role of management control systems in

    • Managing creativity and innovation

    • The identification, development and retention of talent

    • Shaping organizational culture

    • Mitigating the leaking pipeline of female talent

  • Budgeting, target setting and forecasting

  • Management Control

  • Promotion Gap Among Female Talents

  • Public Sector, Private Sector, Nonprofit Organizations

  • Controlling &IFRS

  • Corporate Governance

  • Performance Valuation

  • Value-based management

  • Performance Measurement & Management Control

  • Creativity and Innovation

  • Incentive Systems

  • Performance Measurement and Management

  • Management Control in Creativity-Dependent Firms

  • Design of Management Control Systems

  • Managing telecommuting employees

  • Organizational culture

  • Management Accounting

  • Performance Management

  • Incentives

  • Sustainability

  • Performance Management

  • Management of Corporate Cooperation

  • Decision theory

  • Stakeholder theory

  • Corporate Governance

  • Management of NPO