Research of the Chair

The research of the Chair for Accounting, especially Management Accounting is presented in the following subject area. You can find the publications and current projects in the labels of the concerning reserarches.

Current research projects concerning "Incentive and performance test"

  • Recurring Tasks in Forward-Looking Incentive Contracts. (Frederike Hinz)
  • Intertemporal Performance Measurement and Job Design. (Anna Rohlfing-Bastian, Kai Sandner)
  • Why Do not All Firms Engage in Tax Avoidance? (Martin Jacob, Anna Rohlfing-Bastian, Kai Sandner)

Current research projects concerning "Optimal allocation of tasks and delegation"

  • Incentives and the Delegation of Job Design. (Anna Rohlfing-Bastian, Anja Schöttner)
  • Benefits of Delegating Decision Authority: An Incentive Contracting Perspective. (Peter-J. Jost, Anna Rohlfing-Bastian)
  • Strategic Delegation under Moral Hazard. (Peter-J. Jost, Anna Rohlfing-Bastian)
  • Who Should Be the Boss? - Delegating Decision Authority to Managers with Different Abilities. (Peter-J. Jost, Anna Rohlfing-Bastian)
  • Task Assignment and Variable Pay Ratio. (Christian Hofmann, Anna Rohlfing-Bastian)
  • Task Assignment and Organizational Forms in Franchising. (Christian Hofmann, Anna Rohlfing-Bastian)

Actual research projects concerning "Innovation controlling"

  • Incentive Provision and Optimal Group Formation for Development Projects (Oliver Dürr, Markus Nisch, Anna Rohlfing-Bastian)
  • Interdependence of Capital and Incentive Provision (Markus Nisch)
  • The Influence of Signaling on Innovation Project Selection (Markus Nisch, Theresa Veer)