© University of Augsburg

We focus on behavioral aspects in controlling, supplemented by questions of "classical" corporate management. Methodologically, we follow an empirical approach. Quantitative and qualitative methods are used in equal measure. In particular, we use questionnaire surveys, interviews and experimental research designs.


You can find our publications and contact persons on the German version of our homepage.

Behavioural Controlling

Starting from management accounting, controlling has experienced a strong expansion of its spectrum of activities in the last decades. In addition to functional extensions, such as production controlling or marketing controlling, there has recently been a shift towards behavioral perspectives on controlling. In this context, questions of information perception and processing as well as motivation and incentive setting play an equally important role. Within the scope of the chair's research, both fields are dealt with using psychological theories and research methods. Current research focuses include intrinsic motivation and escalation of commitment.


For further information about our publications in this area please see the German version of our homepage.


© University of Augsburg

Controlling in the health sector

The healthcare industry is characterized by a strong tension between medicine and profitability. Demographic developments, advances in medical technology and new treatment methods are driving up the demand for healthcare services and are faced with a shortage of funding and human resources. Efficient use of resources is therefore becoming increasingly important, while at the same time ethical aspects have to be taken into account - both with regard to patients and staff.
Our research is intended to contribute to solving these sometimes very different interests. The focus is on questions of hospital management and self-selection of medical, nursing and therapeutic staff.

Sustainability, Diversity and Corporate Governance

Global trends such as scarcity of resources, migration flows and growing resentment over corporate scandals are presenting new challenges to companies and thus also to business management research. Controlling is an important building block for mastering these challenges. Our research activities aim to show controllers practicable options for action in these areas. Current research focuses on the integration of migrants into work processes and the importance of CSR for operational processes.


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Bank management and risk culture

In the course of the last financial and economic crisis, the management of banks has become the focus of theory and practice. Various dysfunctionalities of the prevailing control mechanisms have been discussed. We participate in this discussion process with a special focus on the design of an effective risk culture.